Research classified by Journal of Economic Literature (JEL) codes

2021

• Yasemin ARIMAN & Mehmet TUNÇER, 2021, "Preferences of Taxpayers for Public Expenditures and Preferences for Paying Taxes for These Expenditures: Turkey SampleAbstract: This study aimed to determine taxpayers' preferences for public expenditures and preferences for paying taxes for these e," Sosyoekonomi Journal, Sosyoekonomi Society.
• Steven Sheffrin & Rujun Zhao, 2021, "Public perceptions of the tax avoidance of corporations and the wealthy," Empirical Economics, Springer, volume 61, issue 1, pages 259-277, July, DOI: 10.1007/s00181-020-01870-y.
• Luciano Fanti & Domenico Buccella, 2021, "Tax evasion and competition in a differentiated duopoly," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 48, issue 3, pages 385-411, September, DOI: 10.1007/s40812-020-00174-7.
• Wanshu Wu & Kai Zhao & Lei Li, 2021, "Can government subsidy strategies and strategy combinations effectively stimulate enterprise innovation? Theory and evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 2, pages 423-446, July, DOI: 10.1007/s40888-021-00230-y.
• Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021, "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 3, pages 1149-1187, October, DOI: 10.1007/s40888-021-00227-7.
• Lluc Puig-Codina & Jaime Pinilla & Jaume Puig-Junoy, 2021, "The impact of taxing sugar-sweetened beverages on cola purchasing in Catalonia: an approach to causal inference with time series cross-sectional data," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 22, issue 1, pages 155-168, February, DOI: 10.1007/s10198-020-01246-0.
• Shian -Jang Tzeng & Yirui Xu & Jianfu Ding & Yongyou Li & Hongshi Jin, 2021, "The dynamic analysis of maintenance policy in a growing economy with public capital," International Journal of Economic Policy Studies, Springer, volume 15, issue 1, pages 183-204, February, DOI: 10.1007/s42495-021-00056-3.
• Jorge Pinheiro, 2021, "Generational Accounting in Portugal," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, volume 20, issue 2, pages 181-221, May, DOI: 10.1007/s10258-020-00180-6.
• Florian M. Hollenbach & Christine S. Lipsmeyer & Guy D. Whitten, 2021, "Introduction," The Review of International Organizations, Springer, volume 16, issue 1, pages 183-187, January, DOI: 10.1007/s11558-019-09369-7.
• Tom Krebs & Martin Scheffel & Manuela Barišić & Valentina Sara Consiglio, 2021, "Reformen zur Entlastung geringer Einkommen und ihre Auswirkungen auf die Beschäftigung
  [The Long-Term Effects of Reforming Social Security to Relieve Low-Income Households]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 10, pages 809-813, October, DOI: 10.1007/s10273-021-3029-8.
• Eva Dettmann & Matthias Brachert & Lutz Schneider & Mirko Titze, 2021, "Die Wirkung von GRW-Investitionszuschüssen — ein Beitrag zum Aufholprozess?
  [Did GRW Investment Grants Contribute to the Catching-up of East Germany?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 1, pages 26-31, March, DOI: 10.1007/s10273-021-2836-2.
• Niklas Isaak & Philipp Jäger & Robin Jessen, 2021, "Die Verteilung der Steuer- und Abgabenlast
  [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 4, pages 284-289, April, DOI: 10.1007/s10273-021-2896-3.
• Matthias Warneke, 2021, "Abbau der kalten Progression seit 2016 — eine Zwischenbilanz
  [Curbing the Fiscal Drag — A Provisional Assessment]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 6, pages 481-483, June, DOI: 10.1007/s10273-021-2945-y.
• Jordan Signor & Julien Vandernoot, 2021, "Does Foreign Aid Contribute to HDI Improvement?," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 11, issue 2, pages 1-2.
• Onesmo Kaiya Mackenzie, 2021, "Efficiency of tax revenue administration in Africa," Working Papers, Stellenbosch University, Department of Economics, number 02/2021.
• Youssef Benzarti & Jarkko Harju, 2021, "Can Payroll Tax Cuts Help Firms During Recessions?," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 2131, Mar.
• Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021, "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, volume 103, issue 4, pages 636-651, October, DOI: 10.1162/rest_a_00910.
• Michael Safo OFORI, 2021, "Real Gross Domestic Product as Value Added Tax Base: Evidence from Ghana," Journal of Economics and Financial Analysis, Tripal Publishing House, volume 5, issue 1, pages 43-63, DOI: 10.1991/jefa.v5i1.a40.
• Gérman Feierherd & Patricio Larroulet & Wei Long & Nora Lustig, 2021, "The Pink Tide and Inequality in Latin America," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 105, Mar.
• James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021, "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers, Tulane University, Department of Economics, number 2102, Jan.
• German Feierherd & Patricio Larroulet & Wei Long, & Nora Lustig, 2021, "The Pink Tide and Inequality in Latin America," Working Papers, Tulane University, Department of Economics, number 2105, Mar.
• Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021, "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, volume 129, issue 5, pages 1425-1463, DOI: 10.1086/713096.
• Sören Blomquist & Whitney K. Newey & Anil Kumar & Che-Yuan Liang, 2021, "On Bunching and Identification of the Taxable Income Elasticity," Journal of Political Economy, University of Chicago Press, volume 129, issue 8, pages 2320-2343, DOI: 10.1086/714446.
• David R. Agrawal & William F. Fox, 2021, "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, volume 74, issue 1, pages 257-301, DOI: 10.1086/712913.
• Youssef Benzarti, 2021, "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 55-85, DOI: 10.1086/713493.
• Eduardo Levy Yeyati & Federico Sturzenegger, 2021, "A Balance-Sheet Approach to Fiscal Sustainability," School of Government Working Papers, Universidad Torcuato Di Tella, number 20210501, May.
• Marcelo Garriga, 2021, "Repensando el impuesto al valor agregado
  [Rethinking the value added tax]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 38, issue 76, pages 197-222, january-j.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021, "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2021:26.
• LEONIDA, Ionel, 2021, "An Attempt To Design A Fiscal Profile Of The Romanian Tax System," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 25, issue 4, pages 88-98, December.
• DUTCAS, Monica Florica & GROSU, Denisa-Gabriela, 2021, "The Evolution Of The Taxation System In Romania And The Impact On The Young Labor Force," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 9, issue 1, pages 37-49, October.
• LEONIDA, Ionel, 2021, "Evolutions And Trends In The Structure Of Taxation In The European Union And Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 9, issue 1, pages 50-58, October.
• MIHAILA, Nicoleta, 2021, "Analysis Of Some Tax Systems At Global Level. Evolutions And Directions," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 9, issue 1, pages 59-67, October.
• Irena Raguž Krištić & Jurica Šimurina, 2021, "The Effectiveness of the Market-Based Environmental Policy Mix in the European Union," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 68, issue 5, pages 717-744.
• Daniel Paweł, 2021, "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 17, issue 3, pages 56-63, September, DOI: 10.2478/fiqf-2021-0019.
• Laktionova Olga & Harbar Zhanna & Melikhov Andriy & Slobodianiuk Olha & Gevko Volodymyr & Desiatskyi Sergii, 2021, "Financing the Greening of Enterprises in Industrial Regions of Ukraine in the Context of Sustainable Development," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 43, issue 4, pages 574-584, December, DOI: 10.15544/mts.2021.52.
• Adejare Adegbite Tajudeen, 2021, "Taxation and Transportation: Granger Causality Approach in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 31, issue 3, pages 1-20, September, DOI: 10.2478/sues-2021-0011.
• Arezki,Rabah & Islam,Asif Mohammed & Rota-Graziosi,Gregoire, 2021, "Taming Private Leviathans : Regulation versus Taxation," Policy Research Working Paper Series, The World Bank, number 9531, Jan.
• Hoy,Christopher Alexander & McKenzie,Luke & Sinning,Mathias Georg, 2021, "Improving Tax Compliance without Increasing Revenue : Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Policy Research Working Paper Series, The World Bank, number 9539, Feb.
• Muoi Mot Huynh Van & Trung Kien Tran, 2021, "Tax Policy and Environmental Impact of FDI: Empirical Evidence in Developing Countries," Economic Research Guardian, Mutascu Publishing, volume 11, issue 1, pages 144-155, June.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 263.
• Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021, "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 264.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 266.
• Lalinsky, Tibor & Pál, Rozália, 2021, "Efficiency and effectiveness of the COVID-19 government support: Evidence from firm-level data," EIB Working Papers, European Investment Bank (EIB), number 2021/06, DOI: 10.2867/888346.
• Kapeller, Jakob & Leitch, Stuart & Wildauer, Rafael, 2021, "A European Wealth Tax for a Fair and Green Recovery," ifso expertise, University of Duisburg-Essen, Institute for Socioeconomics (ifso), number 16.
• Beznoska, Martin & Hentze, Tobias, 2021, "Eine Abschätzung des Potenzials der Erbschaftsteuer zur Entlastung des Faktors Arbeit," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 18/2021.
• 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

• Bernardus Bayu Ryanto Prakoso Putro & Christine Tjen, 2020, "Analysis of Tax Education and Tax Knowledge: Survey on University Students in Indonesia," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 202044, revised 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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.
• Beznoska, Martin & Hentze, Tobias, 2020, "Entlastung der Steuerzahler in der aktuellen Legislaturperiode: Effekte der Steuerrechtsänderungen," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 60/2020.
• Beznoska, Martin, 2020, "Die Verteilung von Steuern, Sozialabgaben und Transfereinkommen der privaten Haushalte: Dokumentation zum Online-Tool "Wer den Staat finanziert"," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 6/2020.
• Christofzik, Désirée I. & Fuest, Angela & Jessen, Robin, 2020, "Macroeconomic effects of the anticipation and implementation of tax changes in Germany: Evidence from a narrative account," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 852, DOI: 10.4419/86788988.
• 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.
• Mackscheidt, Klaus & Maier-Rigaud, Remi, 2020, "Die Grenzen der beitragsorientierten Sozialversicherungen: Grundsatzüberlegungen zum Verhältnis von Beitrags- und Steuerfinanzierung," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 20-01.
• Beznoska, Martin & Hentze, Tobias & Stockhausen, Maximilian, 2020, "The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224552.
• 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.
• Buhlmann, Florian & Doerrenberg, Philipp & Voget, Johannes & Loos, Benjamin, 2020, "How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-047.
• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting Female Economic Inclusion for Tax Performance in Sub-Saharan Africa," Working Papers of The Association for Promoting Women in Research and Development in Africa (ASPROWORDA)., The Association for Promoting Women in Research and Development in Africa (ASPROWORDA), number 20/002, Jan.
• Oasis Kodila-Tedika & Simplice A. Asongu, 2020, "Tribalism and Finance," Research Africa Network Working Papers, Research Africa Network (RAN), number 20/092, Jan.
• 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.
• Oasis Kodila-Tedika & Simplice A. Asongu, 2020, "Tribalism and Finance," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 20/092, Jan.
• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 20/093, Jan.
• 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.
• Michail Pazarskis & Athanasia Karakitsiou & Andreas Koutoupis & Despoina Sidiropoulou, 2020, "Tax Professionals’ Role and Ethics During A Period of Economic Crisis in A Small European Country," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 734-758, December.
• Florian Scheuer & Joel Slemrod, 2020, "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, volume 12, issue 1, pages 189-211, August, DOI: 10.1146/annurev-economics-081919-11.
• Valerie Lankester-Campos & Kerry Loaiza-Marín, 2020, "Dynamic Fiscal Multipliers for a Small and Open Economy," Documentos de Trabajo, Banco Central de Costa Rica, number 2004, Nov.
• Kerry Loaiza-Marín & Valerie Lankester-Campos, 2020, "Tax elasticity in Costa Rica," Notas Técnicas, Banco Central de Costa Rica, number 2001, Oct.