Research classified by Journal of Economic Literature (JEL) codes

2021

• Beznoska, Martin & Hentze, Tobias, 2021, "Einkommensteuerpolitik im Bundestagswahlkampf: Analyse der Parteiprogramme und Ausblick auf die kommende Legislaturperiode," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 19/2021.
• Schröder, Christoph, 2021, "Brauchen wir einen europäischen Mindestlohn? Eine Kritik am Richtlinienentwurf der EU-Kommission über angemessene Mindestlöhne," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 25/2021.
• Bergholz, Christian & Hundt, Christian & Osigus, Torsten, 2021, "Agglomerationsvorteile und kommunales Steueraufkommen," Thünen Working Papers, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 183, DOI: 10.3220/WP1637050036000.
• Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021, "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-005.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021, "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-013.
• Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024, "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-047, revised 2024.
• Valerija Botric & Tanja Broz & Saša Jaksic, 2021, "Different tax preferences? Old vs. New Europe," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 19, issue 2, pages 328-356.

2020

• José L. Torres, 2020, "Social Security Contributions Distribution and Economic Activity," Working Papers, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center, number 2020-01, Jan.
• James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020, "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 4, pages 396-428, DOI: 10.1628/fa-2020-0014.
• Bev Dahlby & Ergete Ferede, 2021, "Corporate Income Tax and Economic Growth: Further Evidence from Canadian Provinces," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 1, pages 59-82, DOI: 10.1628/fa-2021-0002.
• Sarah Godar, 2021, "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 345-375, DOI: 10.1628/fa-2021-0013.
• Philipp Doerrenberg & Andreas Peichl, 2022, "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 44-86, DOI: 10.1628/fa-2021-0016.
• Shun-ichiro Bessho & Haruko Noguchi & Ryuichi Tanaka & Koichi Ushijima & Akira Kawamura, 2020, "Building an Administrative Database of Children," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 16, issue 6, pages 1-20, September.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Jeff Larrimore & Jake Mortenson & David Splinter, 2020, "Presence and Persistence of Poverty in US Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020, "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, National Bureau of Economic Research, Inc, "NBER International Seminar on Macroeconomics 2020".
• Youssef Benzarti, 2020, "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Youssef Benzarti & Jarkko Harju, 2020, "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production," NBER Working Papers, National Bureau of Economic Research, Inc, number 26640, Jan.
• Louis Kaplow, 2020, "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 26683, Jan.
• James S. Cloyne & Òscar Jordà & Alan M. Taylor, 2020, "Decomposing the Fiscal Multiplier," NBER Working Papers, National Bureau of Economic Research, Inc, number 26939, Apr.
• Jeff Larrimore & Jacob Mortenson & David Splinter, 2020, "Presence and Persistence of Poverty in U.S. Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 26966, Apr.
• Stefan Steinerberger & Aleh Tsyvinski, 2020, "On Vickrey’s Income Averaging," NBER Working Papers, National Bureau of Economic Research, Inc, number 27024, Apr.
• David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Elias Ilin & Victor Ye, 2020, "The Marginal Net Taxation of Americans’ Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 27164, May.
• Elira Kuka & Na'ama Shenhav, 2020, "Long-Run Effects of Incentivizing Work After Childbirth," NBER Working Papers, National Bureau of Economic Research, Inc, number 27444, Jun.
• Youssef Benzarti & Jarkko Harju, 2020, "Can Payroll Tax Cuts Help Firms During Recessions?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27485, Jul.
• Stefanie Stantcheva, 2020, "Understanding Tax Policy: How Do People Reason?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27699, Aug.
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 27770, Sep.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 27922, Oct.
• Youssef Benzarti, 2020, "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," NBER Working Papers, National Bureau of Economic Research, Inc, number 27946, Oct.
• Kristoffer B. Hvidberg & Claus Kreiner & Stefanie Stantcheva, 2020, "Social Positions and Fairness Views on Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 28099, Nov.
• Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020, "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 28229, Dec.
• Ataur Rahaman & Roberto Leon-Gonzalez, 2020, "The Effects of Fiscal Policy Shocks in Bangladesh: An Agnostic Identification Procedure," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 20-08, Aug.
• Zolkover Andrii & Kovalenko Dmytro, 2020, "Evolution of theories of shadow economy formation," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 6, issue 4(56), pages 6-10.
• David Altig & Alan Auerbach & Patrick Higgins & Darryl Koehler & Laurence Kotlikoff & Ellyn Terry & Victor Ye, 2020, "Did the 2017 Tax Reform Discriminate against Blue-State Voters?," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 4, pages 1087-1108, December, DOI: 10.17310/ntj.2020.4.08.
• Oecd, 2020, "Putting finance to work for gender equality and women's empowerment: The way forward," OECD Development Policy Papers, OECD Publishing, number 25, Jan, DOI: 10.1787/f0fa4d91-en.
• Urban Sila, 2020, "The drivers of Norway's house prices," OECD Economics Department Working Papers, OECD Publishing, number 1599, Feb, DOI: 10.1787/cb065dca-en.
• Orsetta Causa & Jacob Pichelmann, 2020, "Should I stay or should I go? Housing and residential mobility across OECD countries," OECD Economics Department Working Papers, OECD Publishing, number 1626, Oct, DOI: 10.1787/d91329c2-en.
• CRISTEA Loredana Andreea & VODĂ Alina Daniela & UNGUREANU Dragoş Mihai, 2020, "The Contemporary Approach Of Taxation, From The Point Of View Of Its Historical Evolution. Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 147-156, December.
• Andrei Ionut Husman, 2020, "Taxation And Economic Development In The Former Communist Bloc. A Panel Data Approach," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 5, issue 2, pages 83-91, September.
• Nosakhare Arodoye & Dickson Oriakhi & Milton Iyoha, 2020, "Tax Revenue Performance In Sub-Saharan Africa Countries: Are There Empirical Evidence For Macroeconomic Variables?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 5, issue special, pages 69-81, June.
• Alejandro Badel & Mark Huggett & Wenlan Luo, 2020, "Taxing Top Earners: a Human Capital Perspective," The Economic Journal, Royal Economic Society, volume 130, issue 629, pages 1200-1225.
• Lucyna Górnicka & Christophe Kamps & Gerrit Koester & Nadine Leiner-Killinger, 2020, "Learning about fiscal multipliers during the European sovereign debt crisis: evidence from a quasi-natural experiment," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 35, issue 101, pages 5-40.
• Ludovica Giua, 2020, "Removing the wall around welfare: What do We learn from A8 immigrants in the UK?," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 35, issue 102, pages 305-356.
• Thushyanthan Baskaran, 2020, "Fiscal interactions in the short and the long run: evidence from German reunification
  [The tax gradient: spatial aspects of fiscal competition]," Journal of Economic Geography, Oxford University Press, volume 20, issue 3, pages 711-732.
• Massimiliano Ferraresi, 2020, "Political cycles, spatial interactions and yardstick competition: evidence from Italian cities
  [The tax gradient: spatial aspects of fiscal competition]," Journal of Economic Geography, Oxford University Press, volume 20, issue 4, pages 1093-1115.
• Loredana Andreea Cristea & Alina Daniela Vodă & DragoÈ™ Mihai Ungureanu, 2020, "The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 863-870, December.
• Tristram Sainsbury & Robert Breunig, 2020, "The urgent need for Tax Reform in Australia in the COVID-19 World," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 23, issue 2, pages 211-229.
• Ani Harutyunyan, 2020, "National Identity and Public Goods Provision," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 62, issue 1, pages 1-33, March, DOI: 10.1057/s41294-019-00101-3.
• Christopher Hoy & Luke McKenzie & Mathias Sinning, 2020, "Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2020-27.
• Giday, András & Tatay, Tibor, 2020, "New Indicator to Measure Tax Burden – Proposal," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 2, pages 263-283, DOI: https://doi.org/10.35551/PFQ_2020_2.
• Luciano Fanti & Domenico Buccella, 2020, "Tax Evasion and Unions in a Cournot duopoly," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2020/266, Dec.
• Liu, Shih-fu & Huang, Wei-chi & Lai, Ching-chong, 2020, "Could Fiscal Policies Overcome a Deep Recession at the Zero Lower Bound?," MPRA Paper, University Library of Munich, Germany, number 101282, Jun.
• Wang, Gaowang & Zou, Heng-fu, 2020, "Optimal fiscal and monetary policy in economies with capital," MPRA Paper, University Library of Munich, Germany, number 102753, Sep.
• Kumar B, Pradeep & R, Ramya, 2020, "Ownership Pattern of Public Debt in India: A Study," MPRA Paper, University Library of Munich, Germany, number 103738, Mar, revised 20 May 2020.
• Juan Pablo, Herrera Saavedra & Juan Camilo, Villar Otálora & Jacobo, Campo Robledo, 2020, "Tributación en Colombia: Una aproximación teórica y empírica de la Curva de Laffer
  [Taxes in Colombia: A theoretical and empirical approach to the Laffer Curve]," MPRA Paper, University Library of Munich, Germany, number 105405.
• Batabyal, Amitrajeet & Nijkamp, Peter, 2020, "Interregional Competition for Mobile Creative Capital With and Without Physical Capital Mobility," MPRA Paper, University Library of Munich, Germany, number 105589, Dec, revised 25 Jan 2021.
• Kodila-Tedika, Oasis & Asongu, Simplice, 2020, "Tribalism and Finance," MPRA Paper, University Library of Munich, Germany, number 107531, Jan.
• Asongu, Simplice & Adegboye, Alex & Nnanna, Joseph, 2020, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," MPRA Paper, University Library of Munich, Germany, number 107532, Jan.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Terzic, Saudin & Dzakula, Miro & Muminovic, Elvir, 2020, "Tax evasion in Bosnia and Herzegovina: perceptions from taxpayers and tax inspectors," MPRA Paper, University Library of Munich, Germany, number 126646, Jan.
• Gale, William G., 2020, "Raising Revenue with a Progressive Value-Added Tax," MPRA Paper, University Library of Munich, Germany, number 99197, Jan.
• Epstein, Brendan & Mukherjee, Rahul & Finkelstein Shapiro, Alan & Ramnath, Shanthi, 2020, "Trends in aggregate employment, hours worked per worker, and the long-run labor wedge," MPRA Paper, University Library of Munich, Germany, number 99289, Mar.
• Liu, Shih-fu & Huang, Wei-chi & Lai, Ching-chong, 2020, "Could Fiscal Policies Overcome a Deep Recession at the Zero Lower Bound?," MPRA Paper, University Library of Munich, Germany, number 99842, Apr.
• Yoseph Getachew, 2020, "Optimal Social Distancing in SIR based Macroeconomic Models," Working Papers, University of Pretoria, Department of Economics, number 202067, Jul.
• Jan Hájek, 2020, "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies
  [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnami]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 25-37, DOI: 10.18267/j.cfuc.548.
• Cailin Slattery & Owen Zidar, 2020, "Evaluating State and Local Business Tax Incentives," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 261, Jan.
• Mariana-Luminita COMAN (LINTA), 2020, "Performance Analysis Of The Eu Member States' Tax Systems," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 3, pages 177-186.
• Schmacker, Renke & Smed, Sinne, 2020, "Sin Taxes and Self-Control," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 250, Jul.
• Sabina Hodžiæ & Amer Demiroviæ & Emira Beèiæ, 2020, "The relationship between fiscal policy and economic growth in CEE countries," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 653-666.
• Yuzuka Kashiwagi & Yasuyuki Todo, 2020, "Propagation of Positive Effects of Postdisaster Policies through Supply Chains: Evidence from the Great East Japan Earthquake and Tsunami," ADB Economics Working Paper Series, Asian Development Bank, number 604, Jan.
• Hicham Doghmi, 2020, "La capacité de mobilisation des recettes fiscales au Maroc," Document de travail, Bank Al-Maghrib, Département de la Recherche, number 2020-1, Dec.
• Ly Dai Hung, 2020, "SavingsWedge, Productivity Growth, and International Capital Flows," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 35, issue 3, pages 503-518.
• Ferdi Celikay, 2020, "Dimensions of tax burden: a review on OECD countries," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 25, issue 49, pages 27-43.
• Florin GEORGESCU & Ana-Maria CAZACU & Alexandra-Mariana COJOCARU, 2020, "Weak Redistribution Dampens Economic Growth and Causes Strong Social Tensions," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 4, pages 154-169, December.
• Ionel LEeonida, 2020, "Current characteristics and possible perspectives of the fiscal-budgetary system in Romania," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 9, issue 1, pages 21-34, April.
• Egidijus Bikas & Rolandas Sakalauskas, 2020, "Taxpayer?s Behavior in the Changing Tax Policy," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 2, pages 23-38, December.
• Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020, "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, volume 5, issue 2, pages 119-142, December, DOI: 10.2478/erfin-2020-0007.
• Karolina Konopczak, 2020, "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 25-42.
• Fabrice Dabiré & Mario Fortin & Hashmat Khan & Patrick Richard & Jean-François Rouillard, 2020, "La politique budgétaire en contexte de relance économique post-première vague de Covid-19 : Étude appliquée au Québec," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 20-10, Oct.
• Serhan Cevik & John Ricco, 2020, "Shock and awe? Fiscal consequences of terrorism," Empirical Economics, Springer, volume 58, issue 2, pages 723-748, February, DOI: 10.1007/s00181-018-1543-3.
• Sèna Kimm Gnangnon & Jean-François Brun, 2020, "Tax reform and fiscal space in developing countries," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 10, issue 2, pages 237-265, June, DOI: 10.1007/s40822-019-00135-z.
• Gadong Toma Dalyop, 2020, "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, volume 14, issue 1, pages 77-121, February, DOI: 10.1007/s42495-019-00024-y.
• Manash Ranjan Gupta, 2020, "Public capital, endogenous growth, and tax concession on savings," Indian Economic Review, Springer, volume 55, issue 2, pages 199-223, December, DOI: 10.1007/s41775-020-00099-x.
• Roman Bobilev & Anne Boschini & Jesper Roine, 2020, "Women in the Top of the Income Distribution: What Can We Learn From LIS-Data?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 6, issue 1, pages 63-107, March, DOI: 10.1007/s40797-019-00108-w.
• Kay Blaufus & Franziska Hoffmann, 2020, "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, volume 90, issue 2, pages 173-205, March, DOI: 10.1007/s11573-019-00943-4.
• Stefan Bach & Marc Buggeln, 2020, "Geburtsstunde des modernen Steuerstaats in Deutschland 1919/1920
  [Birth of the Modern Tax State in Germany 1919–1920]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 1, pages 42-48, January, DOI: 10.1007/s10273-020-2559-9.
• Torsten J. Gerpott, 2020, "Voucher für Glasfaseranschlüsse: Warum Bund und Länder auf sie verzichten sollten
  [Vouchers For Fiber Access Lines: Why German Federal and State Governments Should Abstain From Introducing A New Subsidy Program]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 2, pages 128-132, February, DOI: 10.1007/s10273-020-2583-9.
• Stefan Homburg & Margit Schratzenstaller & Andreas Peichl & Clemens Fuest & Michael Hüther & Stefan Bach & Achim Truger, 2020, "Anhaltende Haushaltsüberschüsse — Zeit für Steuersenkungen?
  [Sustained Budget Surpluses — Time for Tax Cuts?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 3, pages 156-156, March, DOI: 10.1007/s10273-020-2593-7.
• Rafael Robina-Ramírez & Gert Human, 2020, "How macro level foundations influence emerging micro entrepreneurial activities: The case of South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3078-3100, June, DOI: 10.9770/jesi.2020.7.4(34).
• Dwi Budi Santoso & Angga Erlando, 2020, "Tobacco excise tax policy in Indonesia: who does reap the benefits?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 1108-1121, September, DOI: 10.9770/jesi.2020.8.1(74).
• Egidijus Bikas & Greta Bagdonaitė, 2020, "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 590-605, December, DOI: 10.9770/jesi.2020.8.2(36).
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2020, "The rise and decline of industrial foundations as controlling owners of Swedish listed firms: the role of tax incentives," Scandinavian Economic History Review, Taylor & Francis Journals, volume 68, issue 2, pages 170-191, May, DOI: 10.1080/03585522.2020.1730234.
• De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021, "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM, Tilburg University, School of Economics and Management, number b20f188f-8142-484a-bb21-f.
• Michael Safo OFORI & Abel FUMEY & Edward NKETIAH-AMPONSAH, 2020, "Forecasting Value Added Tax Revenue in Ghana," Journal of Economics and Financial Analysis, Tripal Publishing House, volume 4, issue 2, pages 63-99, DOI: 10.1991/jefa.v4i2.a37.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare improving tax evasion," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1121, Jul.
• Alberto Atxabal Rada, 2020, "Las medidas fiscales para favorecer el emprendimiento por las cooperativas
  [Tax measures to encourage entrepreneurship by cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67335-67335, DOI: 110.5209/REVE.67335.
• Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020, "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, volume 128, issue 12, pages 4438-4474, DOI: 10.1086/710558.
• Robert J. Barro & Brian Wheaton, 2020, "Taxes, Incorporation, and Productivity," Tax Policy and the Economy, University of Chicago Press, volume 34, issue 1, pages 91-111, DOI: 10.1086/708171.
• Santiago Picasso & Felipe Berruti & Andrés Rius & Maximiliano Machado, 2020, "Populismo para economistas," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 20-11, Jun.
• Getachew, Yoseph, 2020, "Optimal social distancing in SIR based macroeconomic models," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2020-034, Aug.
• Asongu, Simplice A & Odhiambo, Nicholas M, 2020, "Inequality and Renewable Energy Consumption in Sub-Saharan Africa: Implication for High Income Countries," Working Papers, University of South Africa, Department of Economics, number 26932, Nov.
• Taner Ismailov & Alexandrina Alexandrova, 2020, "Value-Added Tax As An Instrument Of The European Union Member-States’ Discretionary Fiscal Policy Over The Last Decade," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 180-191.
• Mariyana Pavlova, 2020, "Condition Of Bulgarian Municipalities Fiscal Position," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 383-390.
• Wasiluk Dorota & Białek-Jaworska Anna, 2020, "Determinants of corporate R&D expenditures: the role of taxes," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 110-126, January, DOI: 10.2478/ceej-2020-0007.
• Maganya Mnaku Honest, 2020, "Tax revenue and economic growth in developing country: an autoregressive distribution lags approach," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 205-217, January, DOI: 10.2478/ceej-2020-0018.
• Tomkiewicz Jacek & Postuła Marta, 2020, "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 1, pages 83-97, June, DOI: 10.7206/cemj.2658-0845.23.
• Tomkiewicz Jacek & Postuła Marta, 2020, "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 2, pages 83-97, June, DOI: 10.7206/cemj.2658-0845.23.
• Paientko Tetiana & Oparin Valeriy, 2020, "Reducing the Tax Burden in Ukraine: Changing Priorities," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 3, pages 98-126, September, DOI: 10.7206/cemj.2658-0845.28.
• Mihai Mutascu, 2020, "Does Compulsory Voting Increase Collected Tax Revenues?," Economic Research Guardian, Mutascu Publishing, volume 10, issue 2, pages 144-152, December.
• Johannes Spinnewijn, 2020, "The Trade‐Off between Insurance and Incentives in Differentiated Unemployment Policies," Fiscal Studies, John Wiley & Sons, volume 41, issue 1, pages 101-127, March, DOI: 10.1111/1475-5890.12199.
• David Albouy & Bryan A. Stuart, 2020, "Urban Population And Amenities: The Neoclassical Model Of Location," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 61, issue 1, pages 127-158, February, DOI: 10.1111/iere.12419.
• De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020, "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1252.
• Advani, Arun & Koenig, Felix & Pessina, Lorenzo & Summers, Andy, 2020, "Importing inequality : Immigration and the Top 1 percent," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1305.
• Christofzik, Désirée I. & Feld, Lars P. & Yeter, Mustafa, 2020, "Heterogeneous price and quantity effects of the real estate transfer tax in Germany," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 20/10.
• Hoppe, Thomas, 2020, "Tax complexity in Australia: A survey-based comparison to the OECD average," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 251.
• Dettmann, Eva & Giebler, Alexander & Weyh, Antje, 2020, "Flexpaneldid: A Stata toolbox for causal analysis with varying treatment time and duration," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 3/2020.
• Brachert, Matthias & Dettmann, Eva & Titze, Mirko, 2020, "Zu den betrieblichen Effekten der Investitionsförderung im Rahmen der deutschen Regionalpolitik," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 26, issue 1, pages 5-8.
• Hentze, Tobias, 2020, "Zur Ausgestaltung der Corona-Hilfen im Jahr 2021," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 27/2020.
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• Christofzik, Désirée I. & Feld, Lars P. & Yeter, Mustafa, 2020, "Heterogeneous price and quantity effects of the real estate transfer tax in Germany," Working Papers, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 10/2020.
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• Sui, Jin, 2020, "Effects of fiscal devaluation in a closed economy," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224648.
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• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," Research Africa Network Working Papers, Research Africa Network (RAN), number 20/093, Jan.
• Perihan Hazel Kaya, 2020, "The Rural-Center Relationship in the Frame of the Indicators Related to Taxation in the Ottoman Empire in the 18th Century: the Example of Konya," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 35, issue 114, pages 327-352, October, DOI: https://doi.org/10.33203/mfy.481772.
• Francisco Manuel Pizzi, 2020, "¿Cuán lejos viajarías por nafta más barata? Efectos heterogéneos en ventas de combustibles ante un shock impositivo," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4389, Nov.
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• Elena STĂNCIULESCU, 2020, "The Establishment of Social Enterprises, an Important Pillar Supported by the European Social Fund," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 60-70, January.
• Elena STĂNCIULESCU, 2020, "The de minimis Aid Scheme “Aid for the Establishment of Social Enterprises”," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 43-51, September, DOI: 10.37945/cbr.2020.09.05.
• Raluca Andreea GHEÈšU & Petre BREZEANU, 2020, "Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 34-43, November.
• Iosif-Simion MIHON & Attila TAMAȘ & Monica Ioana TOADER & Alin IRIMIA, 2020, "Transfer Prices. National and European Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 44-50, November.
• Zsolt Darvas, 2020, "Economic growth and income distribution implications of public spending and tax decisions," Society and Economy, Akadémiai Kiadó, Hungary, volume 42, issue 4, pages 351-365, December, DOI: 10.1556/204.2020.00025.
• Kemal Cebeci, , "Capital Taxation In European Transition Economies Comparative Analysis," Review of Socio - Economic Perspectives, Reviewsep, number 202076, DOI: https://doi.org/10.19275/RSEP102.
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• Olha Dmytryk & Oksana Makukh, 2020, "Economic Principles Of Taxation: Problems Of Definition And Embodiment In The Tax Legislation Of Ukraine And The European States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-32-38.
• Inna Lunina & Olena Bilousova & Nataliya Frolova, 2020, "Tax Reforms For The Development Of Fiscal Space," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 3, DOI: 10.30525/2256-0742/2020-6-3-48-58.
• Pietrowski Wojciech, 2020, "Income Structure Of Communes Of The Swietokrzyskie Voivodship In 2009-2018," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 4, DOI: 10.30525/2256-0742/2020-6-4-9-16.
• Volodymyr Velychko & Evgeniy Grytskov & Dmytriy Prunenko, 2020, "Economic And Mathematical Modeling Of Investment Attractiveness Of Construction Enterprises In The System Of Stakeholder Relations," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 4, DOI: 10.30525/2256-0742/2020-6-4-56-65.
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• David López-Rodríguez & María de los Llanos Matea, 2020, "Public intervention in the rental housing market: a review of international experience," Occasional Papers, Banco de España, number 2002, Mar.
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• Diana Ricciulli-Marín, 2020, "The Fiscal Cost of Conflict: Evidence from La Violencia in Colombia," Cuadernos de Historia Económica, Banco de la Republica de Colombia, number 53, Dec, DOI: https://doi.org/10.32468/chee.53.
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• Srđan Milić, 2020, "Fiskalna Konsolidacija: Osnovni Aspekti I Uporedna Analiza (Fiskalna Konsolidacija: Osnovni Aspekti I Uporedna Analiza)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 39, pages 75-87, December.
• Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 51, issue 3 (Fall), pages 335-390.
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• Pengfei Jia & King Yoong Lim & Ali Raza, 2020, "Crime, different taxation, police spending and embodied human capital," Manchester School, University of Manchester, volume 88, issue 5, pages 664-698, September, DOI: 10.1111/manc.12317.
• Valeria Merlo & Nadine Riedel & Georg Wamser, 2020, "The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates," Review of International Economics, Wiley Blackwell, volume 28, issue 1, pages 35-61, February, DOI: 10.1111/roie.12440.
• TÄ‚VALÄ‚ Florina-Maria, 2020, "Taxes And Tax Law For Religious Organisations In Europe," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 2, pages 88-98, July.
• V. Colombo, 2020, "Opening the Red Budget Box: Nonlinear Effects of a Tax Shock in the UK," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1142, Feb.
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• Rowthorn, R. & Toxvaerd, F.M.O, 2020, "The Optimal Control of Infectious Diseases via Prevention and Treatment," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2027, Apr.
• Congressional Budget Office, 2020, "How Dependents Affect Federal Income Taxes," Reports, Congressional Budget Office, number 56004, Jan.
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• Cai, Jing & de Janvry, Alain & Sadoulet, Elisabeth, 2020, "Subsidy Policies and Insurance Demand," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series, Department of Agricultural & Resource Economics, UC Berkeley, number qt5cc1b1fk, Aug.
• Wolfgang Eggert & Gideon Goerdt, 2020, "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series, CESifo, number 8046.
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