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Research ideas tagged “public finance”

3 research idea notes tagged “public finance”. Read them as Markdown, JSON or an Atom feed.

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Seed

Public debt when rates exceed growth

Public debt, fiscal rules and debt sustainability appear on 215 recent papers in the economics and finance journals, but only 41 of them carry an interest-rate, debt-service or monetary keyword. For a decade, low rates made debt look free. With interest costs now the fastest-growing budget item in several countries, which governments adjust, and how?

Papers in the last 30 days — public debt: 10 · fiscal rules: 3

Seed

The global minimum tax as a natural experiment

Tax avoidance and profit shifting are steady topics across the finance, accounting and economics journals, but the 15% global minimum tax, in force in many countries since 2024, barely appears; only 3 of 103 recent papers carry a minimum-tax keyword. Does it end profit shifting, or move it to other margins?

Papers in the last 30 days — tax avoidance: 2

Seed

China's local debt swap and the firms that wait to be paid

Local government finance is rising in the economics journals, and local government debt is a large topic in finance as China's property slump cut land revenue. In late 2024 China launched a large swap of local governments' hidden debt. Did it get suppliers paid and credit flowing, or just move risk to banks?

Papers in the last 30 days — local government debt: 3 · land finance: 1