Research classified by Journal of Economic Literature (JEL) codes

2023

• Metehan COMERT, 2023, "Changing the Course of Tax Narrative: Relationality Sociality and Postcapitalist Possibilities," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-2, pages 645-674, December, DOI: 10.26650/ISTJECON2023-1197370.
• Burcu KUZUCU YAPAR & Abdulkadir KESKIN, 2023, "Determining the Criteria Affecting Tax Ethics in Türkiye Using the Fuzzy DEMATEL Method," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-2, pages 745-780, December, DOI: 10.26650/ISTJECON2023-1266112.
• Helm, Ines & Koch, Nicolas & Rohlf, Alexander, 2023, "The Effects of Cash for Clunkers on Local Air Quality," IZA Discussion Papers, IZA Network @ LISER, number 16266, Jun.
• Ferreira, Francisco H. G., 2023, "Is There a 'New Consensus' on Inequality?," IZA Discussion Papers, IZA Network @ LISER, number 16422, Sep.
• Janesh Sami, 2023, "Tax Reforms, Structural Breaks, and Dynamics of Tax Revenue in Fiji," Journal of Developing Areas, Tennessee State University, College of Business, volume 57, issue 3, pages 213-227, July-Sept.
• Andreas Freytag & Krige Siebrits, 2023, "Replacing customs revenue with taxes on income and domestic consumption: The South African experience," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2023-013, Oct.
• Ryan H. Murphy & Colin O’Reilly, 2023, "Freedom through taxation: the effect of fiscal capacity on the rule of law," European Journal of Law and Economics, Springer, volume 56, issue 1, pages 69-90, August, DOI: 10.1007/s10657-023-09772-x.
• Joel Slemrod & Yulia Kuchumova, 2023, "Gifts to government," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 453-492, April, DOI: 10.1007/s10797-021-09715-9.
• Wiljan van den Berge & Egbert Jongen & Karen van der Wiel, 2023, "The effects of a tax deduction for lifelong learning expenditures," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 729-756, June, DOI: 10.1007/s10797-022-09736-y.
• Andreas Haufler & Yukihiro Nishimura, 2023, "Taxing mobile and overconfident top earners," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 913-947, August, DOI: 10.1007/s10797-022-09730-4.
• Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang, 2023, "The COVID-19 state sales tax windfall," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1408-1434, October, DOI: 10.1007/s10797-023-09778-w.
• Shiou-Yen Chu & Tsaur-Chin Wu, 2023, "Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1435-1456, December, DOI: 10.1007/s10797-022-09764-8.
• Antonis Adam & Sofia Tsarsitalidou, 2023, "Serving two masters: the effect of state religion on fiscal capacity," Public Choice, Springer, volume 194, issue 1, pages 181-203, January, DOI: 10.1007/s11127-022-01025-w.
• Audrey Hsu & Sophia Liu, 2023, "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 535-565, August, DOI: 10.1007/s11156-023-01160-5.
• Kazumasa Oguro & Masaya Yasuoka, 2023, "Public Education, Pension and Debt Policy," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 259, Sep.
• Naoki Tani & Yuki Uemura, 2023, "General Equilibrium Analysis of Fiscal Transfers in an Aging Society," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1093, May.
• Broer Michael, 2023, "Homeoffice oder Büro? Eine Analyse zum ertragsteuerlichen Effekt der Erweiterung der Homeoffice-Pauschale auf die Wahl des Arbeitsplatzortes," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 72, issue 3, pages 276-289, December, DOI: 10.1515/zfwp-2023-2015.
• Maxime Desmarais-Tremblay, 2023, "Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 4, pages 332-360, DOI: 10.1628/fa-2023-0017.
• Tomoharu Mori, 2023, "Behavioral Economics of Taxation and Benefits," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-28, September, DOI: 10.57520/prippr.19-4-3.
• Daigo Nakata, 2023, "Emergency Economic Response and Evaluation in the COVID-19 Crisis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-25, November, DOI: 10.57520/prippr.19-4-7.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Toward the Destination, but Sales Tax Competition Remains," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Marie-Laure Breuillé & Pascale Duran-Vigneron, 2024, "Intermunicipal Cooperation in France and Related Tax Issues," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Janet Holtzblatt & Swati Joshi & Nora Cahill & William Gale, 2023, "Racial Disparities in the Income Tax Treatment of Marriage," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Roger Gordon, 2023, "Carbon Taxes: Many Strengths but Key Weaknesses," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• James Cloyne & Òscar Jordà & Alan M. Taylor, 2023, "State-Dependent Local Projections: Understanding Impulse Response Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 30971, Feb.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers, National Bureau of Economic Research, Inc, number 31074, Mar.
• Sacha Dray & Camille Landais & Stefanie Stantcheva, 2023, "Wealth and Property Taxation in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 31080, Mar.
• Natasha V. Pilkauskas & Katherine Michelmore & Nicole Kovski, 2023, "The 2021 Child Tax Credit, the Living Arrangements and Housing Affordability of Families with Low Incomes," NBER Working Papers, National Bureau of Economic Research, Inc, number 31339, Jun.
• Emily Y. Lin & Joel Slemrod & Evelyn A. Smith & Alexander Yuskavage, 2023, "Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 31404, Jun.
• Nicardo S. McInnis & Katherine Michelmore & Natasha Pilkauskas, 2023, "The Intergenerational Transmission of Poverty and Public Assistance: Evidence from the Earned Income Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 31429, Jul.
• Manasi Deshpande & Rebecca Dizon-Ross, 2023, "The (Lack of) Anticipatory Effects of the Social Safety Net on Human Capital Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 31512, Jul.
• Robert W. Hahn & Robert D. Metcalfe & Eddy Tam, 2023, "Welfare Estimates of Shifting Peak Travel," NBER Working Papers, National Bureau of Economic Research, Inc, number 31629, Aug.
• Andy Brownback & Alex Imas & Michael A. Kuhn, 2023, "Time Preferences and Food Choice," NBER Working Papers, National Bureau of Economic Research, Inc, number 31726, Sep.
• Roger H. Gordon, 2023, "Carbon Taxes: Many Strengths but Key Weaknesses," NBER Working Papers, National Bureau of Economic Research, Inc, number 31754, Oct.
• Shan Aman-Rana & Clement Minaudier & Sandip Sukhtankar, 2023, "Informal Fiscal Systems in Developing Countries," NBER Working Papers, National Bureau of Economic Research, Inc, number 31793, Oct.
• Ilyana Kuziemko & Nicolas Longuet-Marx & Suresh Naidu, 2023, "“Compensate the Losers?” Economic Policy and the Origins of U.S. Partisan Realignment," NBER Working Papers, National Bureau of Economic Research, Inc, number 31794, Oct.
• Elio Nimier-David & David Sraer & David Thesmar, 2023, "The Effects of Mandatory Profit-Sharing on Workers and Firms: Evidence from France," NBER Working Papers, National Bureau of Economic Research, Inc, number 31804, Oct.
• Janet Holtzblatt & Swati Joshi & Nora R. Cahill & William Gale, 2023, "Racial Disparities in the Income Tax Treatment of Marriage," NBER Working Papers, National Bureau of Economic Research, Inc, number 31805, Oct.
• Robert J. Barro & Francesco Bianchi, 2023, "Fiscal Influences on Inflation in OECD Countries, 2020-2023," NBER Working Papers, National Bureau of Economic Research, Inc, number 31838, Nov.
• Emmanuel Saez & Gabriel Zucman, 2023, "Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees," NBER Working Papers, National Bureau of Economic Research, Inc, number 31912, Nov.
• Marina Azzimonti & Nirvana Mitra, 2023, "Sovereign Default and Tax-smoothing in the Shadow of Corruption and Institutional Weakness," NBER Working Papers, National Bureau of Economic Research, Inc, number 31943, Dec.
• Mukherjee, Sacchidananda, 2023, "Revenue Implications of GST on Indian State Finances," Working Papers, National Institute of Public Finance and Policy, number 23/388, Jan.
• Mukherjee, Sacchidananda, 2023, "Revenue Performance Assessment of Indian GST," Working Papers, National Institute of Public Finance and Policy, number 23/392, Apr.
• Touhami Abdelkhalek & Dorothee Boccanfuso, 2023, "Is the Moroccan Fiscal System Progressive ? A Shapley Decomposition," Policy briefs on Economic Trends and Policies, Policy Center for the New South, number 2342, Nov.
• Jean Fouré & Rob Dellink & Elisa Lanzi & Filippo Pavanello, 2023, "Public finance resilience in the transition towards carbon neutrality: Modelling policy instruments in a global net-zero emissions," OECD Environment Working Papers, OECD Publishing, number 214, Jun, DOI: 10.1787/beb9c43f-en.
• Wioletta Wierzbicka & Zuzanna Kalitka, 2023, "Budget Revenues In Poland During The Financial Crisis Of 2007 And The Covid-19 Pandemic," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 18, issue 1, pages 39-50, June, DOI: https://doi.org/10.31648/oej.9543.
• Ferreira, Francisco H. G., 2023, "Is There a 'New Consensus' on Inequality?," SocArXiv, Center for Open Science, number cyw3d, Nov, DOI: 10.31219/osf.io/cyw3d.
• Sandra García-Uribe, 2023, "The Effects of Tax Changes on Economic Activity: A Narrative Approach to Frequent Anticipations," The Economic Journal, Royal Economic Society, volume 133, issue 650, pages 706-727.
• Oyebola Okunogbe & Fabrizio Santoro, 2023, "Increasing Tax Collection in African Countries: The Role of Information Technology," Journal of African Economies, Centre for the Study of African Economies, volume 32, issue Supplemen, pages 57-83.
• Miguel Niño-Zarazúa & Francesca Scaturro & Vanesa Jordá & Finn Tarp, 2023, "Income Inequality and Redistribution in Sub-Saharan Africa," Journal of African Economies, Centre for the Study of African Economies, volume 32, issue Supplemen, pages 296-319.
• Giulia Giupponi & Camille Landais, 2023, "Subsidizing Labour Hoarding in Recessions: The Employment and Welfare Effects of Short-time Work," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 4, pages 1963-2005.
• Roberto Gómez-Cram & Marcel Olbert & Holger Müller, 2023, "Measuring the Expected Effects of the Global Tax Reform," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 12, pages 4965-5011.
• Abdramane Camara, 2023, "The Effect of Foreign Direct Investment on Tax Revenue," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 1, pages 168-190, March, DOI: 10.1057/s41294-022-00195-2.
• Syeda Um Ul Baneen, 2023, "Federal Tax Revenue Forecasting of Pakistan: Alternative Approaches," PIDE-Working Papers, Pakistan Institute of Development Economics, number 2023:12.
• Domenico Buccella & Luciano Fanti & Luca Gori, 2023, "Tax evasion in a Cournot duopoly with unions," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2023/293, Apr.
• Saccal, Alessandro, 2023, "A scientific note on the Italian Mini BOTs and the proposal of the CCCFs," MPRA Paper, University Library of Munich, Germany, number 115857, Jan.
• Batabyal, Amitrajeet & Beladi, Hamid, 2023, "Can Leviathan City Governments Use Tax Policy to Attract the Creative Class?," MPRA Paper, University Library of Munich, Germany, number 117913, Jan, revised 11 Jun 2023.
• Mukherjee, Sacchidananda, 2023, "State Budget Analysis of 2023-24: State of Indian State Finances," MPRA Paper, University Library of Munich, Germany, number 117925, Jul.
• Hoang, Thon T.C. & Nguyen, Dung T.K., 2023, "Women’s representation in parliament and tax mobilization," MPRA Paper, University Library of Munich, Germany, number 118367, Aug, revised 24 Aug 2023.
• Hargaden, Enda & Hanson, Andrew & Harris, Matthew, 2023, "The Optimal Taxation of Network Goods," MPRA Paper, University Library of Munich, Germany, number 118661, Aug.
• Batabyal, Amitrajeet, 2023, "The Theory of Externalities," MPRA Paper, University Library of Munich, Germany, number 119233, Nov, revised 22 Nov 2023.
• Markéta Arltová & Julia Kot, 2023, "Do Environmental Taxes Improve Environmental Quality? Evidence from OECD Countries," Prague Economic Papers, Prague University of Economics and Business, volume 2023, issue 1, pages 26-44, DOI: 10.18267/j.pep.821.
• Lee Ming-Te & Lee Ming-Long & Ya-Ting Cheng, 2023, "Are the Effects of Opening New Mass Rapid Transit Segments in Taiwan on Nearby Housing Prices Positive?," Prague Economic Papers, Prague University of Economics and Business, volume 2023, issue 1, pages 84-106, DOI: 10.18267/j.pep.823.
• Filip Hrůza, 2023, "Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons," Prague Economic Papers, Prague University of Economics and Business, volume 2023, issue 4, pages 389-410, DOI: 10.18267/j.pep.837.
• Daniel Franke & Karel Maier, 2023, "Territorial Allocation of Subsidies and Share of EU Structural Funds in the Czech Republic," Politická ekonomie, Prague University of Economics and Business, volume 2023, issue 4, pages 390-421, DOI: 10.18267/j.polek.1389.
• Athiphat Muthitacharoen & Trongwut Burong, 2023, "Climbing the Economic Ladder: Earnings Inequality and Intragenerational Mobility among Thai Formal Workers," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 196, Jan.
• Glenn P. Jenkins, 2023, "Rates of Return Taxation from Private Capital in Canada," Development Discussion Papers, JDI Executive Programs, number 1973-04, Apr.
• Sèna Kimm Gnangnon, 2023, "Effects of the Tax Transition Reform on the Real Exchange Rate through the Trade Openness Channel in Developing Countries," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 38, issue 1, pages 115-146.
• OKEKE Clement Ejiofor, 2023, "Tax Reform And Tax Compliance Behavior Of Companies In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 1, pages 19-41.
• Eduardo A. Haddad & Inácio F. Araújo & João Gabriel Sacco, 2023, "Reforma Tributária no Brasil: Impactos Regionais da PEC 45/2019," TD NEREUS, Núcleo de Economia Regional e Urbana da Universidade de São Paulo (NEREUS), number 8-2023, Sep.
• Eduardo A. Haddad & Inácio F. Araújo & João Gabriel Sacco, 2023, "Reforma Tributária no Brasil (2): Impactos Econômicos Regionais do FNDR," TD NEREUS, Núcleo de Economia Regional e Urbana da Universidade de São Paulo (NEREUS), number 10-2023, Oct.
• Esfandiar Jahangard & Ali Faridzad & Mir Hossein Mosavi & Saeed Matin, 2023, "Optimal Price of Natural Gas in IRAN Energy Market: A Computable General Equilibrium Model," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 1-34.
• mostafa shokri & Masoud Saadatmehr, 2023, "Investigating the Impact of Exchange Rate Uncertainty on the Absorption of Indirect Taxes in Iran: a Fuzzy Approach," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 227-252.
• Larissa Cardoso & Kênia Souza & Flaviane Santiago & Auberth Venson & Maria Victoria Rosa, 2023, "Taxação de Bebidas Adoçadas: simulações em um modelo de equilíbrio geral computável para o Brasil," TD NEDUR, Núcleo de Estudos em Desenvolvimento Urbano e Regional, Universidade Federal do Paraná, number 1-2023, Jan.
• Andrea TKACOVA & Beata GAVUROVA & Maria MASLISOVA, 2023, "The Size Of Government And Economic Growth In Eu Countries," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2023, issue 40, pages 7-22.
• Amitrajeet A. Batabyal & Hamid Beladi, 2023, "Can Leviathan City Governments Use Tax Policy to Attract the Creative Class?," The Review of Regional Studies, Southern Regional Science Association, volume 53, issue 3, pages 236-246, DOI: 10.52324/001c.91737.
• Federica Lanterna, 2023, "Reforming energy excise duties: a possible balance between environmental and redistributive objectives," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0277, Jul.
• Nicholas Li & Tracey Galloway, 2023, "Pass-through of subsidies to prices under limited competition: Evidence from Canada’s Nutrition North program," Working Papers, Toronto Metropolitan University, Department of Economics, number 085, Aug.
• Matías Güizzo Altube & Carlos Scartascini & Mariano Tommasi, 2023, "The Political Economy of Redistribution and (In)efficiency in Latin America and The Caribbean," Working Papers, Universidad de San Andres, Departamento de Economia, number 169, Sep, revised Jul 2024.
• Simon Fan & Yu Pang & Pierre Pestieau, 2023, "Nature versus Nurture in Social Mobility Under Private and Public Education Systems," Public Finance Review, , volume 51, issue 1, pages 132-167, January, DOI: 10.1177/10911421221134727.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023, "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , volume 51, issue 2, pages 262-310, March, DOI: 10.1177/10911421221125598.
• Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023, "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , volume 13, issue 2, pages 21582440231, June, DOI: 10.1177/21582440231177210.
• Marcello D'Amato & Christian Di Pietro & Marco M. Sorge, 2023, "Left and Right: A Tale of Two Tails of the Wealth Distribution," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 691, Nov.
• Burkhard Heer & Vito Polito & Mike Wickens, 2023, "Pension Systems (Un)sustainability and Fiscal Constraints: A Comparative Analysis," Working Papers, The University of Sheffield, Department of Economics, number 2023014, Jun.
• Dũng Tuấn Nguyễn & Takeshi Miyazaki, 2023, "Strategic interaction among Japanese municipalities regarding public servant salary levels," The Annals of Regional Science, Springer;Western Regional Science Association, volume 71, issue 2, pages 463-485, October, DOI: 10.1007/s00168-022-01173-3.
• Bernd Hayo & Sascha Mierzwa & Umut Ünal, 2023, "Estimating policy-corrected long-term and short-term tax elasticities for the USA, Germany, and the United Kingdom," Empirical Economics, Springer, volume 64, issue 1, pages 465-504, January, DOI: 10.1007/s00181-022-02252-2.
• Ismoil Khujamkulov & Sohrab Abizadeh, 2023, "Trends in tax revenues of transition economies: an empirical approach," Empirical Economics, Springer, volume 64, issue 2, pages 833-868, February, DOI: 10.1007/s00181-022-02269-7.
• Estelle Dauchy & Ce Shang, 2023, "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 24, issue 4, pages 591-607, June, DOI: 10.1007/s10198-022-01499-x.
• Amarjyoti Mahanta, 2023, "Ad valorem tax versus tax per unit of output in a Bertrand competition with strictly increasing marginal cost," Indian Economic Review, Springer, volume 58, issue 1, pages 105-117, June, DOI: 10.1007/s41775-023-00189-6.
• Matthew Rochat, 2023, "The determinants of growing economic inequality within advanced democracies," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 70, issue 4, pages 457-475, December, DOI: 10.1007/s12232-023-00427-6.
• Sacchidananda Mukherjee, 2023, "Revenue Implications of GST on Indian State Finances," India Studies in Business and Economics, Springer, chapter 0, in: D. K. Srivastava & K. R. Shanmugam, "India’s Contemporary Macroeconomic Themes", DOI: 10.1007/978-981-99-5728-6_6.
• Rainer Niemann & Mariana Sailer, 2023, "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, volume 93, issue 6, pages 1149-1212, August, DOI: 10.1007/s11573-023-01157-5.
• Jing Wan & Jie Zhang, 2023, "R&D subsidies, income taxes, and growth through cycles," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 76, issue 3, pages 827-866, October, DOI: 10.1007/s00199-022-01480-y.
• Arfah Habib Saragih & Syaiful Ali, 2023, "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, volume 73, issue 2, pages 527-577, June, DOI: 10.1007/s11301-021-00251-8.
• Beatrice D. Simo-Kengne, 2023, "Ageing and tax composition in South Africa: a spatial analysis," Quality & Quantity: International Journal of Methodology, Springer, volume 57, issue 1, pages 905-917, February, DOI: 10.1007/s11135-022-01390-0.
• Agustín Goenaga & Oriol Sabaté & Jan Teorell, 2023, "The state does not live by warfare alone: War and revenue in the long nineteenth century," The Review of International Organizations, Springer, volume 18, issue 2, pages 393-418, April, DOI: 10.1007/s11558-022-09477-x.
• Dante A. Urbina & Gabriel Rodríguez, 2023, "Evolution of the effects of mineral commodity prices on fiscal fluctuations: empirical evidence from TVP-VAR-SV models for Peru," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 159, issue 1, pages 153-184, February, DOI: 10.1007/s10290-022-00460-7.
• Oksana Radchenko & Leonid Tulush & Serhii Leontovych, 2023, "Financial instruments for ensuring national security: experience of Ukraine in military conditions," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 5, issue 1, pages 10-25, March, DOI: 10.9770/ird.2023.5.1(1).
• Reynier Limonta Montero & Daniel Reyna Parga, 2023, "Constructing a special tax regime for developing sciences, technologies and innovation in Cuba," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 5, issue 3, pages 122-135, September, DOI: 10.9770/ird.2023.5.3(7).
• Richard S.J. Tol, 2023, "The fiscal implications of stringent climate policy," Working Paper Series, Department of Economics, University of Sussex Business School, number 0523, Jul.
• Maurice Dunaiski & Janne Tukiainen, 2023, "Does income transparency affect support for redistribution? Evidence from Finland's tax day," Discussion Papers, Aboa Centre for Economics, number 159, Feb.
• Alan J. Auerbach & Laurence J. Kotlikoff & Darryl Koehler, 2023, "US Inequality and Fiscal Progressivity: An Intragenerational Accounting," Journal of Political Economy, University of Chicago Press, volume 131, issue 5, pages 1249-1293, DOI: 10.1086/722394.
• Michael S. Michael & Panos Hatzipanayotou & Nikos Tsakiris, 2023, "Can small economies act strategically? The case of consumption pollution and non-tradable goods," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 02-2023, May.
• Jean Daniel Boyer, 2023, "Boisguilbert contre Colbert… mais quel Colbert ? Critique du système fisco-financier et des détournements de fonds publics opérés par les hauts dignitaires de la monarchie absolutiste de Louis XIV," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2023-23.
• Martorano, Bruno & Günther, Isabel, 2023, "Inequality, social mobility and redistributive preferences," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2023-017, May.
• Steinbach Armin, 2023, "Tax and Debt Financing the EU," Intereconomics: Review of European Economic Policy, Paradigm, volume 58, issue 6, pages 311-314, December, DOI: 10.2478/ie-2023-0064.
• Langenmayr Dominika, 2023, "Steuerschätzung: Ausgabenprioritäten setzen," Wirtschaftsdienst, Paradigm, volume 103, issue 11, pages 724-724, November, DOI: 10.2478/wd-2023-0198.
• Fuest Clemens, 2023, "Ampelstreit: Staatsausgaben aus wohlfahrtsökonomischer Sicht," Wirtschaftsdienst, Paradigm, volume 103, issue 3, pages 150-151, March, DOI: 10.2478/wd-2023-0040.
• Gropp Reint E., 2023, "Subventionen für Halbleiter?," Wirtschaftsdienst, Paradigm, volume 103, issue 3, pages 152-152, March, DOI: 10.2478/wd-2023-0041.
• Hentze Tobias, 2023, "Kirchensteuereinnahmen sinken kaufkraftbereinigt," Wirtschaftsdienst, Paradigm, volume 103, issue 5, pages 352-354, May, DOI: 10.2478/wd-2023-0103.
• Isaak Niklas & Jessen Robin & Schmidt Christoph M., 2023, "Eingebaute Solidarität: „Starke Schultern“ finanzieren Entlastungen in Krisenzeiten," Wirtschaftsdienst, Paradigm, volume 103, issue 6, pages 380-385, June, DOI: 10.2478/wd-2023-0114.
• Kucsera Dénes & Lorenz Hanno & Reitschuler Gerhard, 2023, "Die kalte Progression in Österreich," Wirtschaftsdienst, Paradigm, volume 103, issue 7, pages 479-483, July, DOI: 10.2478/wd-2023-0137.
• Tetiana Bogdan & Branimir Jovanović, 2023, "Public Expenditure and Tax Policy for the Post-War Reconstruction of Ukraine," wiiw Policy Notes, The Vienna Institute for International Economic Studies, wiiw, number 69, Jun.
• Eduardo Levy Yeyati & Federico Sturzenegger, 2023, "A balance‐sheet approach to fiscal sustainability," Fiscal Studies, John Wiley & Sons, volume 44, issue 1, pages 61-84, March, DOI: 10.1111/1475-5890.12319.
• Sanjeev Gupta & Joãƒo Tovar Jalles, 2023, "Priorities for Strengthening Key Revenue Sources in Asia," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., volume 40, issue 02, pages 271-303, September, DOI: 10.1142/S0116110523500178.
• König, Johannes, 2023, "Bias in Tax Progressivity Estimates," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 76, issue 2, pages 267-289, DOI: 10.1086/724186.
• Dettmann, Eva & Titze, Mirko & Weyh, Antje, 2025, "Employment effects of investment grants and firm heterogeneity: Evidence from a staggered adoption approach," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 6/2023, revised 2025.
• Beznoska, Martin & Hentze, Tobias & Niehues, Judith & Stockhausen, Maximilian, 2023, "Auswirkungen der Entlastungspakete in der Energiepreiskrise: Berechnungen für verschiedene Haushaltstypen und Einkommensklassen," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 6/2023.
• Jordan, David, 2023, "Failing to level up? Industrial policy and productivity in interwar Northern Ireland," QUCEH Working Paper Series, Queen's University Belfast, Queen's University Centre for Economic History, number 23-04.
• Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023, "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-036.

2022

• Rus’an Nasrudin & Djoni Hartono & Faizal Rahmanto Moeis & Andhika Putra Pratama & Raka Rizky Fadilla & Rustam Effendi, 2022, "The Potential Distributional and Economic Wide Impact of the New Indonesia's VAT Law Implementation," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 202272, revised 2022.
• Leonor Freire Costa & António Henriques & Nuno Palma, 2022, "Anatomy of a Premodern State," Economics Discussion Paper Series, Economics, The University of Manchester, number 2208, Oct, revised May 2024.
• Eva Eberhartinger & Raffael Speitmann & Caren Sureth-Sloane & Yuchen Wu, 2022, "How Does Trust Affect Concessionary Behavior in Tax Bargaining?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 112-155, DOI: 10.1628/fa-2022-0002.
• Benno Torgler, 2022, "Behavioral Taxation: Opportunities and Challenges," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 5-43, DOI: 10.1628/fa-2022-0003.
• Stefanie Stantcheva, 2022, "Inequalities in the Times of a Pandemic," NBER Working Papers, National Bureau of Economic Research, Inc, number 29657, Jan.
• Pierre Bachas & Matthew H. Fisher-Post & Anders Jensen & Gabriel Zucman, 2022, "Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database," NBER Working Papers, National Bureau of Economic Research, Inc, number 29819, Mar.
• Anders Anderson & Harrison Hong & Eline Jacobs, 2022, "The Adoption-Substitution Gap: Administrative Evidence from Swedish E-Bike Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc, number 29913, Apr.
• Henry Saffer & Markus Gehrsitz & Michael Grossman, 2022, "The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level," NBER Working Papers, National Bureau of Economic Research, Inc, number 30097, May.
• Viral V. Acharya & Cecilia Parlatore & Suresh Sundaresan, 2022, "Financing Infrastructure in the Shadow of Expropriation," NBER Working Papers, National Bureau of Economic Research, Inc, number 30131, Jun.
• Louis Kaplow, 2022, "Optimal Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 30199, Jul.
• Cailin R. Slattery & Alisa Tazhitdinova & Sarah Robinson, 2022, "Corporate Political Spending and State Tax Policy: Evidence from Citizens United," NBER Working Papers, National Bureau of Economic Research, Inc, number 30352, Aug.
• Augustin Bergeron & Pedro Bessone & John Kabeya Kabeya & Gabriel Z. Tourek & Jonathan L. Weigel, 2022, "Optimal Assignment of Bureaucrats: Evidence from Randomly Assigned Tax Collectors in the DRC," NBER Working Papers, National Bureau of Economic Research, Inc, number 30413, Sep.
• Natasha Pilkauskas & Katherine Michelmore & Nicole Kovski & H. Luke Shaefer, 2022, "The Effects of Income on the Economic Wellbeing of Families with Low Incomes: Evidence from the 2021 Expanded Child Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 30533, Oct.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Douglas L. Miller & Eleonora Patacchini, 2022, "Refining Public Policies with Machine Learning: The Case of Tax Auditing," NBER Working Papers, National Bureau of Economic Research, Inc, number 30777, Dec.
• Mukherjee, Sacchidananda, 2022, "Revenue Assessment of Goods and Services Tax (GST) in India," Working Papers, National Institute of Public Finance and Policy, number 22/385, Jul.
• Mukherjee, Sacchidananda, 2022, "Analysis of State Budgets 2022-23 of Major States in India," Working Papers, National Institute of Public Finance and Policy, number 22/386, Aug.
• Félix Paquier & Michaël Sicsic, 2022, "Impacts of the 2018 Household Capital Tax Reforms on Inequalities in France: A Microsimulation Evaluation," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 530-31, pages 27-42, DOI: https://doi.org/10.24187/ecostat.20.
• Sean Dougherty & Pietrangelo de Biase & Luca Lorenzoni, 2022, "Funding the future: The impact of population ageing on revenues across levels of government," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 39, Aug, DOI: 10.1787/2b0f063e-en.
• Ben Conigrave & Philip Hemmings, 2022, "Making Norway’s housing more affordable and sustainable," OECD Economics Department Working Papers, OECD Publishing, number 1711, Apr, DOI: 10.1787/c740833e-en.
• Nicolas Albacete & Pirmin Fessler & Peter Lindner, 2022, "The Wealth Distribution and Redistributive Preferences: Evidence from a Randomized Survey Experiment (Nicolás Albacete, Pirmin Fessler, Peter Lindner)," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 239, May.
• Sèna Kimm Gnangnon, 2022, "Effect of Tax Structure Reform on Public Debt in Developing Countries
  [The Target Rates of Tariff and Tax Reform]," CESifo Economic Studies, CESifo Group, volume 68, issue 3, pages 253-280.
• Stefanie Stantcheva, 2022, "Inequalities in the times of a pandemic," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 37, issue 109, pages 5-41.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022, "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 4, pages 585-600, DOI: https://doi.org/10.35551/PFQ_2022_4.
• Mukherjee, Sacchidananda, 2022, "State Finances in India - Analysis of Budget 2022-23 of Major States," MPRA Paper, University Library of Munich, Germany, number 113955, Aug.
• Phiri Kampanje, Brian, 2022, "Exploring Carbon Tax on the Moatize – Nkaya Nacala Rail: Sustainable means for Malawi to generate possible USD100 million annually," MPRA Paper, University Library of Munich, Germany, number 114350, Aug.
• Shahnazarian, Hovick, 2022, "Fiscal stabilisation rule," MPRA Paper, University Library of Munich, Germany, number 115061, Oct.
• Boudekhdekh, Karim, 2022, "A comparative analysis of energy subsidy in the MENA region," MPRA Paper, University Library of Munich, Germany, number 115275.
• Mavrozacharakis, Emmanouil, 2022, "The end of hypocrisy and the questioning of democracy," MPRA Paper, University Library of Munich, Germany, number 115397, Nov.
• Solikin, Akhmad & Nizar, Muhammad Afdi, 2022, "Government Revenue and Government Spending Nexus: A Testing Hypothesis for Indonesia," MPRA Paper, University Library of Munich, Germany, number 118556, Jun.
• Ahmed, Muhammad Ashfaq & Nawaz, Nasreen, 2022, "Theory of an Optimal Dynamical Water Resource Management Policy," MPRA Paper, University Library of Munich, Germany, number 125737, Jan.
• Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2022, "Rethinking How We Score Capital Gains Tax Reform," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 298, Jun.
• Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2022, "Using Divide and Conquer to Improve Tax Collection: Theory and Laboratory Evidence," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 299, May.
• Lucia Del Carpio & Samuel Kapon & Sylvain Chassang, 2022, "Using Divide-and-Conquer to Improve Tax Collection: Evidence from the Field," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 301, Jun.
• Mark Aguiar & Manuel Amador & Cristina Arellano, 2022, "Micro Risks and Pareto Improving Policies," Working Papers, Princeton University. Economics Department., number 2022-10, Aug.
• Henrik Kleven, 2022, "The EITC and the Extensive Margin: A Reappraisal," Working Papers, Princeton University. Economics Department., number 2022-14, Sep.
• Haufler, Andreas & Nishimura, Yukihiro, 2022, "Taxing Mobile and Overconfident Top Earners," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 318, Feb.
• Colas, Mark & Sachs, Dominik, 2022, "The Indirect Fiscal Benefits of Low-Skilled Immigration," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 352, Dec.
• Emmanuel Umoru Haruna & Usman Alhassan, 2022, "Demystifying Rising Income Inequality Influence on Shadow Economy: Empirical Evidence from Nigeria," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 14, issue 2, pages 293-318, June, DOI: https://doi.org/10.15353/rea.v14i2..
• Bismillah & Shahnawaz Malik & Muhammad Ramzan Sheikh, 2022, "Trade Liberalization And Fiscal Stance In Selected Developing Countries: A Granger Causality Approach In Var Framework," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 11, issue 2, pages 134-159, June.
• Puonti, Päivi & Kangasharju, Aki, 2022, "There Are Ways to Improve Work Incentives Without Increasing Income Inequality," ETLA Brief, The Research Institute of the Finnish Economy, number 112, Aug.
• Kuusela, Olli-Pekka & Lintunen, Jussi, 2022, "Electricity Markets in a State of Crisis: An Overview of the Suggested Policy Measures," ETLA Brief, The Research Institute of the Finnish Economy, number 113, Sep.
• Puonti, Päivi & Kauppi, Eija & Kotamäki, Mauri & Ropponen, Olli, 2022, "Welfare Traps in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 124, Feb.
• Samuel Hill & Yothin Jinjarak & Donghyun Park, 2022, "Buoyant or Sinking? Tax Revenue Performance and Prospects in Developing Asia," ADB Economics Working Paper Series, Asian Development Bank, number 656, May.
• Eugenia Go & Sam Hill & Maria Hanna Jaber & Yothin Jinjarak & Donghyun Park & Anton Ragos, 2022, "Developing Asia’s Fiscal Landscape and Challenges," ADB Economics Working Paper Series, Asian Development Bank, number 665, Jun.
• Naoyuki Yoshino & Tifani Husna Siregar & Deepanshu Agarwal & KE Seetha Ram & Dina Azhgaliyeva, 2022, "An Empirical Evidence and Proposal on the Spillover Effects of Information and Communication Technology Infrastructure in India," ADBI Working Papers, Asian Development Bank Institute, number 1330, Jul.
• Abdullah Emre Caglar & Ersin Yavuz, 2022, "Investigation of The Relationship of Tax Revenues and Government Expenditures in Turkey: Evidence by Fourier Approaches (Türkiye’de Vergi Gelirleri ve Kamu Harcamaları İlişkisinin Araştırılması: Fouri," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 13, issue 4, pages 657-669.
• Cordelia Frings & Broghan Helgeson, 2022, "Developing a Model for Consumer Management of Decentralized Options," EWI Working Papers, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), number 2022-5, Dec.
• Sèna Kimm Gnangnon, 2022, "Internet, Participation in International Trade, and Tax Revenue Instability," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 37, issue 2, pages 267-315, DOI: 10.11130/jei.2022.37.2.267.
• Oumarou Zallé, 2022, "Natural Resource Dependence, Corruption, and Tax Revenue Mobilization," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 37, issue 2, pages 316-336, DOI: 10.11130/jei.2022.37.2.316.
• Oluwatosin Adeniyi & Terver Theophilus Kumeka & Oladimeji Alagbada, 2022, "Natural Resource Dependence and Tax Effort in Sub-Saharan Africa," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 47, issue 1, pages 29-64.
• James Odia & Sarah Akonoafua, 2022, "Digital Taxation In Nigeria: Issues, Challenges And The Way Forward," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 1, pages 75-92.
• Yusuf Alabi Olumoh & Sanni Mubaraq, 2022, "Digitalization Of Tax Administration And Performance Of Kwara State Internal Revenue Service," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 45-61.
• Adebowale Olajide Julius & Dada Olusegun David, 2022, "Tax Audit And Compliance In South Western Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 79-92.
• Yeo Joon Yoon & Woong Lee, 2022, "Are Taxes Drivers of House Prices? : Cross-Country Evidence from (Advanced) Economies in APEC," APEC Study Series, Korea Institute for International Economic Policy, number 22-1, Dec.
• Elham Nobahar & Mohsen Pourebadollahan & Nilofar Mashmool, 2022, "Investigating the Effectiveness of Determinant Factors of Tax Revenues in Iranian Provinces: A Spatial Panel Approach," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 9, issue 2, pages 191-222.
• Amitrajeet A. Batabyal & Peter Nijkamp, 2022, "Efficient Regional Taxes in the Presence of Mobile Creative Capital," The Review of Regional Studies, Southern Regional Science Association, volume 52, issue 2, pages 198-209, DOI: 10.52324/001c.37969.
• Paolo Liberati & Federica Lanterna, 2022, "Using the Value Added Tax for Redistributive Purposes in Italy: Is it Still Worth?," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0266, Feb.
• Amitrajeet A. Batabyal & Peter Nijkamp, 2022, "Interregional Competition for Mobile Creative Capital with and Without Physical Capital Mobility," International Regional Science Review, , volume 45, issue 1, pages 58-73, January, DOI: 10.1177/0160017621995228.
• Oasis Kodila-Tedika & Simplice A. Asongu, 2022, "Tribalism and Finance," Journal of Interdisciplinary Economics, , volume 34, issue 2, pages 162-176, July, DOI: 10.1177/02601079211033469.
• Riddhima Sobti, 2022, "The Macroeconomic Impact of Fiscal Policy Shocks: What do the Indian Data Say?," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 16, issue 1, pages 7-27, February, DOI: 10.1177/09738010211067386.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• Vincent Vergnat & Conchita D’Ambrosio & Philippe Liégeois, 2022, "The Distributive Impact of the Luxembourg Tax-Benefit System: A More Comprehensive Measurement," Public Finance Review, , volume 50, issue 4, pages 436-483, July, DOI: 10.1177/10911421221113842.
• Sèna Kimm Gnangnon, 2022, "Does Poverty Matter for Tax Revenue Performance in Developing Countries?," South Asian Journal of Macroeconomics and Public Finance, , volume 11, issue 1, pages 7-38, June, DOI: 10.1177/22779787211033506.
• Altug Murat Köktaº & Tugay Günel, 2022, "Impact of Fiscal Rules on Government Expenditure and Tax Revenue in Emerging European Countries: Threshold Effect of Budget Deficit," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, volume 70, issue 3, pages 264-283, January.
• Petrică Sorin ANGHELUȚĂ & Carmen Valentina RÄ‚DULESCU & Svetlana Platagea GOMBOS & Ion BADEA, 2022, "Aspects of the public administration's contribution to the economy of European Union countries," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 11, issue 2, pages 34-43, Decembrie.
• Omar Humberto Gonzalez avila, 2022, "Analisis de las formulas de distribucion de participaciones a las entidades federativas," Sobre México. Revista de Economía, Sobre México. Temas en economía, volume 3, issue 6, pages 109-155.
• J. Brusselaers & K. Breemersch & T. Geerken & M. Christis & B. Lahcen & Y. Dams, 2022, "Macroeconomic and environmental consequences of circular economy measures in a small open economy," The Annals of Regional Science, Springer;Western Regional Science Association, volume 68, issue 2, pages 283-306, April, DOI: 10.1007/s00168-021-01079-6.
• J. Brusselaers & K. Breemersch & T. Geerken & M. Christis & B. Lahcen & Y. Dams, 2022, "Correction to: Macroeconomic and environmental consequences of circular economy measures in a small open economy," The Annals of Regional Science, Springer;Western Regional Science Association, volume 68, issue 3, pages 819-819, June, DOI: 10.1007/s00168-021-01090-x.
• Kojun Hamada, 2022, "Commodity tax competition and cross-border shopping in a tripoint model," Asia-Pacific Journal of Regional Science, Springer, volume 6, issue 2, pages 837-862, June, DOI: 10.1007/s41685-022-00235-w.
• Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022, "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 8, issue 1, pages 1-23, December, DOI: 10.1186/s40854-022-00404-y.
• Sacchidananda Mukherjee & Shivani Badola, 2022, "Estimation of VAT compliance costs of unincorporated enterprises in India: unit-level analysis," Indian Economic Review, Springer, volume 57, issue 2, pages 421-441, December, DOI: 10.1007/s41775-022-00139-8.
• Cosimo Magazzino & Marco Mele, 2022, "A Dynamic Factor and Neural Networks Analysis of the Co-movement of Public Revenues in the EMU," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 8, issue 2, pages 289-338, July, DOI: 10.1007/s40797-021-00155-2.
• Dimitra Ntertsou & Christos Galanos & Konstantinos Liapis, 2022, "Degree of Personal Income Taxation Convergence in the Eurozone," Springer Proceedings in Business and Economics, Springer, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos , "Business Development and Economic Governance in Southeastern Europe", DOI: 10.1007/978-3-031-05351-1_22.
• Ahmed Al-Hadi & Grantley Taylor & Grant Richardson, 2022, "Are corruption and corporate tax avoidance in the United States related?," Review of Accounting Studies, Springer, volume 27, issue 1, pages 344-389, March, DOI: 10.1007/s11142-021-09587-8.
• Sèna Kimm Gnangnon, 2022, "Financial development and tax revenue in developing countries: investigating the international trade channel," SN Business & Economics, Springer, volume 2, issue 1, pages 1-26, January, DOI: 10.1007/s43546-021-00176-0.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Gisela Färber, 2022, "Steuersenkungen oder direkte Transfers?
  [Tax Cuts or Direct Transfers?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 10, pages 753-756, October, DOI: 10.1007/s10273-022-3302-5.