Research classified by Journal of Economic Literature (JEL) codes

2026

• Meltem Daysal & Camille Fredrickson & Ida Lykke Kristiansen & Mircea Trandafir & Jonathan Zhang, 2026, "The Labor Market Impacts of GLP 1s," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 26-17, Aug.
• Etsusaku Shimada, 2026, "Why Aggregate Indicators Fail in Fiscal Sustainability Evaluation: Tax Base Heterogeneity, Reweighting, and the Limits of GDP Elasticity," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1123, Jan.
• Thao Bui & Sebastian Eichfelder & Julia Jirmann & Sibel Santiago da Costa, 2026, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen koennen," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26008, Jan.
• Nobuki Mochida, 2026, "The Macroeconomic Effects of Tax Shocks: Narrative Evidence from Japan," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 82, issue 1, pages 34-76, DOI: 10.1628/fa-2026-0014.
• Patrick Sunday Kayongo & Festo Nyende Tusubira & Martin Bakundana, 2026, "From Bitter Lemons to Lemonade: The Fiscal Promise of Digital Service Taxes in Sub-Saharan Africa," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 82, issue 1, pages 1-33, DOI: 10.1628/fa-2026-0016.
• Alessandra Foresta1 Rigissa Megalokonomou2 Michael Vlassopoulos3, 2026, "Fiscal Crises and Judicial Enforcement: Evidence from the Greek Supreme Court," Monash Economics Working Papers, Monash University, Department of Economics, number 2026-11, Jul.
• Marc A. C. Hafstead & Roberton C. Williams III, 2026, "Macroeconomic Impacts of Microeconomic Damages in General Equilibrium: Productivity and Capital Losses," NBER Working Papers, National Bureau of Economic Research, Inc, number 34661, Jan.
• Jiandong Ju & Yuankun Li & Shang-Jin Wei, 2026, "The United States as an Active Industrial Policy Nation," NBER Working Papers, National Bureau of Economic Research, Inc, number 34744, Jan.
• Laura Montenovo & Kosali I. Simon & Coady Wing, 2026, "The Redistributive Effects of Federal Medicaid Outlays Across Counties: Evidence from the ACA," NBER Working Papers, National Bureau of Economic Research, Inc, number 34758, Jan.
• Tommaso Giommoni & Gabriel Loumeau & Marco Tabellini, 2026, "Extractive Taxation and the French Revolution," NBER Working Papers, National Bureau of Economic Research, Inc, number 34816, Feb.
• Tamar den Besten & Diego R. Känzig, 2026, "The Macroeconomic Effects of Tariffs: Evidence From U.S. Historical Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 34852, Feb.
• Michael Graber & Morten Håvarstein & Magne Mogstad & Ola L. Vestad & Ola L. Vestad, 2026, "Substitution and Income Effects of Labor Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 34987, Mar.
• Tamar den Besten & Regis Barnichon & Diego R. Känzig & Aayush Singh, 2026, "The Macroeconomic Effects of Tariffs: Insights from 180 Years of U.S. Trade Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 35102, Apr.
• Hans A. Holter & Dirk Krueger & Serhiy Stepanchuk, 2026, "Till the IRS Do Us Part: (Optimal) Taxation of Households," NBER Working Papers, National Bureau of Economic Research, Inc, number 35137, Apr.
• Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026, "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," NBER Working Papers, National Bureau of Economic Research, Inc, number 35218, May.
• Andreas Fagereng & Luigi Guiso & Marius A. K. Ring, 2026, "How Much and How Fast Do Investors Respond to Equity Premium Changes? Evidence from Wealth Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 35262, May.
• Denise Dipasquale & Edward L. Glaeser & Adam M. Guren & Paul S. Willen, 2026, "Prices Versus Quantities Revisited: What Do Policymakers Need to Know to Set Pigouvian Taxes and Subsidies?," NBER Working Papers, National Bureau of Economic Research, Inc, number 35376, Jun.
• Jo Ellery & Matthew C. Weinzierl, 2026, "Benefit-Based Taxation can Include Substantial Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 35429, Jul.
• Karen Dynan & Douglas Elmendorf & Louise Sheiner, 2026, "How Might Fiscal Policy Respond to the Rise of Artificial Intelligence?," NBER Working Papers, National Bureau of Economic Research, Inc, number 35437, Jul.
• Alex Clymo & Piotr Denderski & Yusuf Mercan & Benjamin Schoefer, 2026, "Cautious Careers: Job Mobility under Incomplete Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 35580, Aug.
• John Cawley & Mallory Dreyer & Kosali I. Simon, 2026, "The Impact of Fiscal Policy to Promote Healthy Diets: Evidence from the Navajo Nation," NBER Working Papers, National Bureau of Economic Research, Inc, number 35662, Aug.
• National Institute of Economic and Social Research, 2026, "Outlook for Fiscal Policy," National Institute Economic Outlook, National Institute of Economic and Social Research, issue Spring, pages 31-42.
• National Institute of Economic and Social Research, 2026, "Outlook for Fiscal Policy," National Institute Economic Outlook, National Institute of Economic and Social Research, issue Summer, pages 28-32.
• National Institute of Economic and Social Research, 2026, "Outlook for Fiscal Policy," National Institute Economic Outlook, National Institute of Economic and Social Research, issue Winter, pages 33-35.
• Tanja Fatur Sikic & Sabina Hodzic & Franko Majdak, 2026, "The Linkage of Environmental Taxes and Tourism Toward Sustainable Development," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 333-348, March.
• Junghun Kim, 2026, "Revisiting local tax attribution under central control: A synthesis," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 55, Jun, DOI: 10.1787/36878835-en.
• Ioan Dan MORAR & Ioan Călin MORAR, 2026, "Correlations Between Financial Audit And Romanian Taxation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 469-477, July, DOI: 10.47535/1991AUOES35(1)039.
• Robert J Barro & Francesco Bianchi, 2026, "Fiscal Influences on Inflation in OECD Countries, 2020–2023," The Economic Journal, Royal Economic Society, volume 136, issue 674, pages 626-654.
• Baraldi, Anna Laura & Cantabene, Claudia & De Iudicibus, Alessandro, 2026, "Clean Vehicle Incentives and Urban Air Quality: Evidence from Italy," MPRA Paper, University Library of Munich, Germany, number 127835, Jan.
• Duquette, Nicolas & Kanter, Genevieve & Karol, Stephanie, 2026, "“B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B," MPRA Paper, University Library of Munich, Germany, number 128489, Jan.
• Grubb, Farley, 2026, "Second thoughts on the Second Amendment to the U.S. Constitution: exploring original intent and textual construction," MPRA Paper, University Library of Munich, Germany, number 129050, Apr.
• Azuma, Akihiro, 2026, "累積差額調整税 (Cdat): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
  [Cumulative Difference Adjustment Tax (CDAT): A Design Hypothesis for Consumption Taxation Based on Real-Time Management of Cumulative Differences]," MPRA Paper, University Library of Munich, Germany, number 129552, Apr.
• Magda Wiśniewska-Kuźma, 2026, "Cultural Patterns and the Structure of Tax Revenue and Public Expenditures: An International Perspective," Politická ekonomie, Prague University of Economics and Business, volume 2026, issue 2, pages 278-304, DOI: 10.18267/j.polek.1493.
• Robert W. McGee & Osman Geyik & Serkan Benk, 2026, "Public Attitudes Toward Tax Evasion and Redistribution: Evidence from Five Euro-Asian Countries," Economic Consultant, Scientific and Educational Initiative LLC, issue 2, pages 83-101, June, DOI: 10.46224/ecoc.2026.2.5.
• Imane Tesse & Zakariae Belmkaddem & Nabil Harir & Hicham Es-saadi & Mohammed Amine Hajjaj, 2026, "Digital Economy and Tax Revenue Nexus: Do Financial Development and Institutional Quality Matter? Evidence from Emerging Economies," Global Journal of Emerging Market Economies, Emerging Markets Forum, volume 18, issue 3, pages 349-369, September, DOI: 10.1177/09749101261426102.
• Hari Krishna Dwivedi, 2026, "The GST Council: The Implications of the Shift from Cooperative to Majoritarian Decision-making," South Asian Journal of Macroeconomics and Public Finance, , volume 15, issue 1, pages 112-123, June, DOI: 10.1177/22779787261426058.
• Eva Dettmann, 2026, "Investment grants: curse or blessing for employment?," The Annals of Regional Science, Springer;Western Regional Science Association, volume 75, issue 2, pages 1-30, June, DOI: 10.1007/s00168-026-01481-y.
• Daniela Pîrvu & Mariana Luminița Lință & Claudia Stanciu-Tolea, 2026, "An econometric approach to the relationship between tax revenue and gross national expenditure in Romania," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, volume 34, issue 1, pages 293-308, March, DOI: 10.1007/s10100-025-01008-4.
• Salvador Barrios & Mathias Dolls & Anamaria Maftei & Andreas Peichl & Sara Riscado & Janos Varga & Christian Wittneben, 2026, "Dynamic Scoring of Tax Reforms in the European Union," Contributions to Economics, Springer, in: Francesco Figari & Holly Sutherland, "Euromod", DOI: 10.1007/978-3-032-31414-7_8.
• Sakineh Sojoodi & Mona Taghizadeh Alamdari, 2026, "Investigating the causal relationship between tax revenues and institutional quality," Evolutionary and Institutional Economics Review, Springer, volume 23, issue 1, pages 119-143, April, DOI: 10.1007/s40844-025-00326-1.
• Hüseyin Şen & Ayşe Kaya, 2026, "Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries," Empirical Economics, Springer, volume 70, issue 2, pages 1-48, February, DOI: 10.1007/s00181-025-02867-1.
• Jeffrey L. Hoopes & Tyler S. Menzer & Jaron H. Wilde, 2026, "Who reports cryptocurrency to the IRS?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 453-488, March, DOI: 10.1007/s11142-025-09932-1.
• Seth Kenedi Mbwambo & Jackson Josephat Kavishe, 2026, "The moderating role of institutional quality in the tax revenue–foreign aid–public expenditure nexus in Tanzania: evidence from quantile regression," SN Business & Economics, Springer, volume 6, issue 10, pages 1-28, October, DOI: 10.1007/s43546-026-01437-6.
• Michael Graber & Morten Håvarstein & Magne Mogstad & Gaute Torsvik & Ola L. Vestad, 2026, "Substitution and income effects of labor income taxation," Discussion Papers, Statistics Norway, Research Department, number 1037, Apr.
• Jaap Roelen & Martijn Ketelaars & Peter Kort, 2026, "A Subsidization Dilemma: the Effect of Shadow Cost of Public Funds and Consumer Distribution," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 26-071/VII, Sep.
• James Alm, 2026, "What Drives Tax Policy Choices?," Working Papers, Tulane University, Department of Economics, number 2601, Jan.
• James Alm, 2026, "Linking Tax Administration Reform with Tax Reform," Working Papers, Tulane University, Department of Economics, number 2602, Jan.
• Francesco Pappadà & Yanos Zylberberg, 2026, "The Dynamics of Informality and Fiscal Policy under Sovereign Risk," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 4, issue 1, pages 97-134, DOI: 10.1086/739336.
• Joel Slemrod, 2026, "Taxing Identity," Tax Policy and the Economy, University of Chicago Press, volume 40, issue 1, pages 207-237, DOI: 10.1086/740383.
• Dietrich, Stephan & Markhof, Yannick & Vincent, Rose Camille, 2026, "The cost of bureaucratic fragmentation: Business tax evasion and revenue mobilization in a low-income country," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 007, May, DOI: 10.53330/QOHL2233.
• Mauro Marè & Francesco Porcelli & Francesco Vidoli, 2026, "The Political Economy of Tax Expenditures: Fragmentation versus Volume," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 2602, revised 2026.
• Nyk Mariusz, 2026, "The Concept of the Laffer Curve in Shaping Fiscal Policy in Selected Countries of Central and Eastern Europe," Journal of Intercultural Management, Paradigm, volume 18, issue 1, pages 134-157, DOI: 10.2478/joim-2026-0004.
• Bobek Vito & Zver Monika & Horvat Tatjana, 2026, "Legislative Shifts and Tax Compliance: The Impact of Receipt Issuance Requirements on Fiscal Verification in Slovenia," Naše gospodarstvo/Our economy, Paradigm, volume 72, issue 1, pages 10-23, DOI: 10.2478/ngoe-2026-0002.
• Isaak Niklas & Jessen Robin & Schmidt Christoph M., 2026, "Entfesselung des Arbeitskräftepotenzials für Wachstum und entlastete Staatsfinanzen," Wirtschaftsdienst, Paradigm, volume 106, issue 1, pages 28-34, DOI: 10.2478/wd-2026-0010.
• Schuster-Johnson Florian, 2026, "Bundeshaushalt 2027: Ein neuer Realismus," Wirtschaftsdienst, Paradigm, volume 106, issue 8, pages 548-548, DOI: 10.2478/wd-2026-0131.
• Riepe Marcel, 2026, "KI-Exportkontrollen: Warnsignal für Europa," Wirtschaftsdienst, Paradigm, volume 106, issue 8, pages 550-550, DOI: 10.2478/wd-2026-0133.
• Fuest Clemens, 2026, "Folgen sichtbar machen: Grundlinien einer steuerpolitischen Politikberatung," Wirtschaftsdienst, Paradigm, volume 106, issue 8, pages 571-574, DOI: 10.2478/wd-2026-0141.
• Philipp Heimberger & Bernhard Schütz, 2026, "The future financing of the European Union: An analysis of options for new own resources in the EU budget 2028-2034," wiiw Policy Notes, The Vienna Institute for International Economic Studies, wiiw, number 108, Jun.
• Sandra M. Leitner & Roman Römisch & Robert Stehrer, 2026, "Steuer- und Abgabenleistung nach Branchen- und Firmencharakteristika," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 33, Feb.
• Christl, Michael & Köppl-Turyna, Monika, 2026, "Competitiveness of the tax system and economic growth," Research Papers, EcoAustria – Institute for Economic Research, number 33.
• Mdhlalose, Dickson, 2026, "The Economic Impact of Unauthorised Immigration: A Critical Cross-National Analysis of Fiscal, Labour Market, and Macroeconomic Dimensions," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341746.
• Christl, Michael & Köppl-Turyna, Monika, 2026, "Competitiveness of the tax system and economic growth," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1754.
• Kyyrönen, Otto, 2026, "The political economy of debt sustainability analysis: A case study of the Finnish debt brake," IPE Working Papers, Berlin School of Economics and Law, Institute for International Political Economy (IPE), number 275/2026.
• Beznoska, Martin & Hentze, Tobias, 2026, "Reform der Einkommensteuer: Arbeits- und Investitionsanreize stärken," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 5/2026, DOI: 10.67087/13.21336.
• Beznoska, Martin & Hentze, Tobias & Kauder, Björn, 2026, "Reformoptionen der Familienbesteuerung," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 27/2026, DOI: 10.67087/12.21142.
• Jude Igyo Ali & Patricia Lindelwa Makoni, 2026, "Digital Transformation, Institutional Quality, and Tax Revenue in West Africa," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 190-208, June.
• Anders D. Jensen & Jonathan L. Weigel, 2026, "No Taxation without Administration: Bringing the State Back into the Public Finance of Developing Countries," Journal of Economic Literature, American Economic Association, volume 64, issue 1, pages 246-280, March, DOI: 10.1257/jel.20251760.
• Ana Maria LITVINCHEVICI & Antoanela SĂVESCU (IȚCO) & Veronica GROSU & Cristina Gabriela COSMULESE & Florin-Cornel POPOVICI, 2026, "The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 27-40, December , DOI: 10.37945/cbr.2025.12.04.
• Mădălin George Safta Ph. D Student & Delia-Maria Dodenciu Economist, 2026, "The Impact Of Digitalization On The Collection Of Budgetary Claims In Period 2018-2024," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 20-36, April.
• Gözde Nalbant Efe, 2026, "Balancing the Tax Structure for Inclusive Growth: Evidence from Türkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 142-157, DOI: https://doi.org/10.15826/jtr.2026.1.
• Dejene Mamo Bekana, 2026, "Informal Economy and Governance Quality Impact on Tax Revenue in African Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 197-218, DOI: https://doi.org/10.15826/jtr.2026.1.
• Faiza Saleem & Liya Xu, 2026, "How Digital Governance Enhances Environmental Tax Revenue Capacity: The Role of Institutional Quality and Economic Complexity in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 25-39, DOI: https://doi.org/10.15826/jtr.2026.1.
• Otabek Kasimov & Shohista Omonova & Makhamatjon Kasimov, 2026, "Digitalization, Government Revenue, and Structural Breaks: An ARDL Cointegration Approach for Uzbekistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 40-58, DOI: https://doi.org/10.15826/jtr.2026.1.
• Soukaina BENMESSAOUD & Khalil MOKHLIS, 2026, "Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 133-151.
• Amal HADDOUCHI & Mohamed BOUZAHZAH & Nora ANGOUR, 2026, "Informalité et fiscalité au Maroc : enjeux pour la mobilisation des recettes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 379-394.
• Mohamed Amine ERROCHDI & Zainab SAF & Abdellatif MANIALI, 2026, "De l'e-conformité à la fiscalité intelligente : Pressions institutionnelles, confiance numérique et adoption des outils fiscaux fondés sur l'IA par les PME au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 629-640.
• Abderrahim HADDAD & Fadma EL MOSAID, 2026, "Le potentiel de financement des TPE via Zakat : Cas du Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 656-676.
• Mounir ATLASSI & Mohamed KARIM & Ilham DKHISSI, 2026, "Tax Pressure and Macroeconomic Adjustment in Emerging Economies: Evidence from Morocco Using an ARDL-ECM Framework," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 23-40.
• Nabila EL GADI & El Houssain ELATIFE, 2026, "L'impact de la digitalisation sur le recouvrement des créances fiscales : une étude empirique de la Direction Générale des Impôts du Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 588-602.
• Gabriel Michelena & Pedro Elosegui & Marcos Herrera Gómez, 2026, "“Bye Bye Cascada:” Replacing Turnover Taxes with Subnational VAT in Argentina," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 404, Aug.
• Michael Alexeev & Robert Conrad, 2026, "Tax reform in Central and Eastern Europe," Russian Journal of Economics, ARPHA Platform, volume 12, issue 1, pages 28-59, March, DOI: 10.32609/j.ruje.12.174938.
• Oleh Sokil & Yuri Spolitak & Nazar Podolchak & Valerii Zhuk & Darya Legeza & Yana Sokil, 2026, "Comparative Analysis Of Fiscal Policy Impact On The Ukraine And Croatia Sustainable Development," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 231-259, june, DOI: 10.17818/EMIP/2025/38.
• Jose Maria Tubio-Sanchez & Santiago Lago-Penas & Xoaquin Fernandez-Leiceaga & Maria Cadaval-Sampedro, 2026, "Taxing Wealth or Capital Income? The Impact of Political Ideology on Property Tax Policy in Spain: A Quasi-Experimental Study," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2623, Jun.
• Michael Graber & Morten HÃ¥varstein & Magne Mogstad & Gaute Torsvik & Ola L. Vestad, 2026, "Substitution and Income Effects of Labor Income Taxation," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-45.
• Gerhard Toews & Elena Paltseva & Marta Troya-Martínez, 2026, "The Geoeconomics of Contract Enforcement," Working Papers, Barcelona School of Economics, number 1569, Mar.
• Carolyn Chisadza & Margaret Chitiga‐Mabugu & Ramos Emmanuel Mabugu & Nicky Nicholls & Kehinde Oluwaseun Omotoso & Eleni Yitbarek, 2026, "Possible welfare benefits of basic income support: Evidence from a benefit incidence analysis in South Africa," Annals of Public and Cooperative Economics, Wiley Blackwell, volume 97, issue 1, pages 77-108, March, DOI: 10.1111/apce.12489.
• Tom Doan, 2026, "MOUNTFORDUHLIGJAE2009: RATS programs to replicate Mountford and Uhlig JAE 2009 sign-constrained VAR," Statistical Software Components, Boston College Department of Economics, number RTJ00058, revised .
• Pau Belda, 2026, "Capital gains taxation and asset price volatility," Bank of England Staff Working Paper series, Bank of England, number 1200, Aug.
• Emmanouil Taxiarchis Gazilas & Zacharias Bragoudakis, 2026, "Can higher education levels improve tax compliance?," Working Papers, Bank of Greece, number 355, Jan, DOI: 10.52903/wp2026355.
• Congressional Budget Office, 2026, "The Budget and Economic Outlook: 2026 to 2036," Reports, Congressional Budget Office, number 61882, Feb.
• Congressional Budget Office, 2026, "Sensitivity of the Distribution of Household Income to the Treatment of Health Insurance From 1979 to 2021," Reports, Congressional Budget Office, number 61910, Jan.
• Congressional Budget Office, 2026, "The Distribution of Household Income, 2022," Reports, Congressional Budget Office, number 61911, Jan.
• Congressional Budget Office, 2026, "The Accuracy of CBO's Budget Projections for Fiscal Year 2025," Reports, Congressional Budget Office, number 61916, Jan.
• Congressional Budget Office, 2026, "Federal Excise Tax Revenues," Reports, Congressional Budget Office, number 61945, Aug.
• Congressional Budget Office, 2026, "Effects of Automatic Stabilizers on the Federal Budget: 2026 to 2036," Reports, Congressional Budget Office, number 62568, Aug.
• Congressional Budget Office, 2026, "The Distribution of Household Income, 2023," Reports, Congressional Budget Office, number 62761, Sep.
• Justin Falk, 2026, "Current Work on the Distributional Analysis of Household Income Resulting From Changes to Medicaid Policies: Working Paper 2026-09," Working Papers, Congressional Budget Office, number 62266, Jul.
• Lea Bart & Justin Falk & Shannon Mok, 2026, "How CBO Estimated the Effects of the 2025 Reconciliation Act on the Labor Supply: Working Paper 2026-06," Working Papers, Congressional Budget Office, number 62267, Jun.
• Johannes Marzian & Christoph Trebesch, 2026, "Guns and Butter: The Fiscal Consequences of Rearmament and War," CESifo Working Paper Series, CESifo, number 12469.
• Charlotte Sophia Bez & Jorge A. Bonilla & Brigitte Castañeda Rodríguez & Jorge H. García & Leonard Missbach & Farah Mohammadzadeh Valencia & Jan Christoph Steckel, 2026, "Reforming Fossil Fuel Subsidies with Citizens' Approval: The Case of Colombia," CESifo Working Paper Series, CESifo, number 12583.
• Andrew Bibler & Yuting Gao & Laura Grigolon & Mark J. Tremblay, 2026, "Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars," CESifo Working Paper Series, CESifo, number 12643.
• Helena Cordt & Julien Daubanes & Yiding Ma & Julien Xavier Daubanes, 2026, "How Does the Cost of Capital Affect Oil Production?," CESifo Working Paper Series, CESifo, number 12865.
• Katy Bergstrom & William Dodds & Juan Rios, 2026, "Optimal Policy Reforms," CESifo Working Paper Series, CESifo, number 12883.
• Dhammika Dharmapala & Nuno Garoupa, 2026, "The Law of Restitution for Void Contracts: An Economic Analysis," CESifo Working Paper Series, CESifo, number 12917.
• Max Lay, 2026, "Niedrigere Steuereinnahmen durch Irankrieg: Zu den Ergebnissen der 170. Sitzung des Arbeitskreises „Steuerschätzungen“," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 06, pages 52-57, June.
• Reis, Ricardo, 2026, "Financial Repression in the XXIst Century," CEPR Discussion Papers, Centre for Economic Policy Research, number 21072, Jan.
• Marzian, Johannes & Trebesch, Christoph, 2026, "Guns and Butter: The Fiscal Consequences of Rearmament and War," CEPR Discussion Papers, Centre for Economic Policy Research, number 21193, Feb.
• den Besten, Tamar & Känzig, Diego, 2026, "The Macroeconomic Effects of Tariffs: Evidence From U.S. Historical Data," CEPR Discussion Papers, Centre for Economic Policy Research, number 21354, Apr.
• den Besten, Tamar & Barnichon, Regis & Känzig, Diego & Singh, Aayush, 2026, "The Macroeconomic Effects of Tariffs: Insights from 180 Years of U.S. Trade Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 21381, Apr.
• Holter, Hans & Krueger, Dirk & Stepanchuk, Serhiy, 2026, "Till the IRS Do Us Part: (Optimal) Taxation of Households," CEPR Discussion Papers, Centre for Economic Policy Research, number 21415, Apr.
• Bibler, Andrew & Gao, Yuting & Grigolon, Laura & Tremblay, Mark, 2026, "Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars," CEPR Discussion Papers, Centre for Economic Policy Research, number 21463, May.
• Tommaso Giommoni & Gabriel Loumeau & Marco Tabellini, 2026, "Extractive Taxation and the French Revolution," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26049, Feb.
• Xincheng Qiu & Nicolo Russo, 2026, "Income Taxation Across Countries," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26090, Mar.
• Andreas Fagereng & Luigi Guiso & Marius Ring, 2026, "How Much and How Fast Do Investors Respond to Equity Premium Changes? Evidence from Wealth Taxation," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2533, Jun.
• Geraldine Dany-Knedlik & Alexander Kriwoluzky & Jo-Ya Kung & Ruben Staffa, 2026, "Government Consumption Stabilizes the Economy in the Short Run; Tax Cuts Have a Stronger albeit Delayed Effect," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 16, issue 29, pages 221-226.
• Gökhan Ider & Malte Rieth, 2026, "European Monetary Union Alters the Impact of National Fiscal Policy: Government Spending Is More Effective than Tax Cuts," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 16, issue 33, pages 253-261.
• Geraldine Dany-Knedlik & Alexander Kriwoluzky & Jo-Ya Kung & Ruben Staffa, 2026, "Staatskonsum stabilisiert die Wirtschaft kurzfristig, Steuersenkungen wirken stärker, aber verzögert," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 93, issue 29, pages 451-456.
• Gökhan Ider & Malte Rieth, 2026, "Währungsunion verändert Wirkung nationaler Fiskalpolitik: Staatsausgaben effektiver als Steuersenkungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 93, issue 33, pages 493-502.
• Gökhan Ider & Malte Rieth, 2026, "Aggregate Tax and Spending Multipliers in a Monetary Union," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2170.
• Li, Mei & Liu, Chengkui & Zhou, Shibiao, 2026, "Tax incentives and corporate intelligent transformation: Evidence from China’s VAT Credit Refund Policy," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102100.
• Hoy, Christopher & Kim, Yeon Soo & Nguyen, Minh Cong & Sosa, Mariano & Tiwari, Sailesh, 2026, "Attitudes towards reducing fossil fuel subsidies: Evidence across 12 middle-income countries," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103612.
• Aman-Rana, Shan & Minaudier, Clement & Sukhtankar, Sandip, 2026, "Informal fiscal systems in developing countries," Journal of Development Economics, Elsevier, volume 180, issue C, DOI: 10.1016/j.jdeveco.2025.103712.
• Nguyen, Quang Khai & Tran, Dinh Long, 2026, "How tax structure shapes FDI attractiveness and economic growth in developing economies?," Economic Modelling, Elsevier, volume 157, issue C, DOI: 10.1016/j.econmod.2026.107513.
• Qian, Zhenjie & Xi, Dan & Xu, Jia & Zhou, Lingrui, 2026, "Deleveraging driven by profitability improvement: Evidence from China’s business tax to value-added tax transition," Journal of Empirical Finance, Elsevier, volume 85, issue C, DOI: 10.1016/j.jempfin.2025.101685.
• Tsani, Stella & Chitou, Chrysoula, 2026, "Subsidizing inequality? The links between fossil fuel consumption subsidies and female labor force participation," Energy Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.eneco.2026.109356.
• Maier, Sofia & Dreoni, Ilda, 2026, "Who is “energy poor" in the EU?," Energy Policy, Elsevier, volume 208, issue C, DOI: 10.1016/j.enpol.2025.114869.
• Fan, Xiao & Jiang, Jie & Na, Chaohong, 2026, "Does green factory certification affect corporate tax compliance?," Finance Research Letters, Elsevier, volume 103, issue C, DOI: 10.1016/j.frl.2026.110151.
• Belloc, Filippo & Lofaro, Antonino, 2026, "Subsidies, new firms, and productivity in global manufacturing," International Journal of Industrial Organization, Elsevier, volume 104, issue C, DOI: 10.1016/j.ijindorg.2025.103238.
• Houssa, Romain & Megersa, Kelbesa, 2026, "Institutional quality, economic development and the performance of VAT," International Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.inteco.2025.100671.
• Chen, Novia & Hutchens, Michelle & Xia, Junwei, 2026, "The effects of tax clienteles on disclosure: Evidence from the municipal bond market," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101910.
• Fischer, Marcel & Hauf, Patrick & Stehle, Simon, 2026, "How do assessed values affect the transaction prices of homes?," Journal of Banking & Finance, Elsevier, volume 184, issue C, DOI: 10.1016/j.jbankfin.2025.107610.
• Tomasi, Marco & Faccioli, Michela & Fezzi, Carlo & Bateman, Ian J., 2026, "The welfare impacts of carbon taxes and labels on food demand," Journal of Environmental Economics and Management, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeem.2026.103387.
• Ramezani, Rasoul & Giertz, Seth H., 2026, "User cost, fiscal effects, and deadweight loss: Evidence from TCJA and owner-occupied housing," Journal of Housing Economics, Elsevier, volume 72, issue C, DOI: 10.1016/j.jhe.2026.102136.
• Jalles, João & Beirne, John & Park, Donghyun & Uddin, Gazi Salah, 2026, "Public spending, private gains: the gendered impact of exogenous fiscal policy shocks," Journal of International Money and Finance, Elsevier, volume 162, issue C, DOI: 10.1016/j.jimonfin.2026.103527.
• Martínez García, Enrique & Sposi, Michael, 2026, "A history of U.S. tariffs: Quantifying strategic trade‑offs in tariff policy design," Latin American Journal of Central Banking (previously Monetaria), Elsevier, volume 7, issue 1, DOI: 10.1016/j.latcb.2025.100187.
• Saito, Yuta & Zhang, Yeming, 2026, "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, volume 139, issue C, DOI: 10.1016/j.mathsocsci.2025.102478.
• Musonera, Abdou & Nsabimana, Aimable & Overbeck, Daniel, 2026, "The (fiscal) dividend of infrastructure: Roads and revenues in Rwanda," Journal of Public Economics, Elsevier, volume 259, issue C, DOI: 10.1016/j.jpubeco.2026.105676.
• Yang, Cao & Xiaoqi, Wang & Xihe, Ren, 2026, "Non-tax revenue and education expenditure: Evidence from provincial panel data in China," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105800.
• Isla-Castillo, Fernando & Montes-Caparrós, Ana Patricia & Domínguez-Martínez, José M., 2026, "Convergence analysis of the tax burden and economic development in OECD countries: a causality analysis," Socio-Economic Planning Sciences, Elsevier, volume 105, issue C, DOI: 10.1016/j.seps.2026.102452.
• Mersereau, Michel, 2026, "“In the end, Bell always wins …” A critical analysis of concentration in Toronto's fibre-internet service market," Telecommunications Policy, Elsevier, volume 50, issue 3, DOI: 10.1016/j.telpol.2025.103086.
• Abdelkhalek, T. & Boccanfuso, D., 2026, "Is the Moroccan fiscal system progressive ? A Shapley decomposition," World Development Perspectives, Elsevier, volume 42, issue C, DOI: 10.1016/j.wdp.2026.100787.
• Reis, Ricardo, 2026, "Financial repression in the XXIst century," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138502, Jul.
• Berman, Yonatan & Klor, Esteban F., 2026, "Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140934, Sep.
• González, Fernando, 2026, "Efectos de un impuesto al carbono de ajuste compensatorio en frontera para México," El Trimestre Económico, Fondo de Cultura Económica, volume 93, issue 371, pages 649-676, July-Sept, DOI: https://doi.org/10.20430/ete.v93i37.
• Michel S. Zouboulakis, 2026, "John Stuart Mill?s System of Taxation reconsidered," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, volume 2026, issue 1, pages 149-159.
• Berghäll, Elina, 2026, "Tax Revenue, Income Groups and Growth in Africa," Working Papers, VATT Institute for Economic Research, number 183.
• Jeff Larrimore & David Splinter, 2026, "Income Mobility of the Top One Percent," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2026-015, Mar, DOI: 10.17016/FEDS.2026.015.
• Ä°rem DÄ°DÄ°NMEZ, 2026, "Changes in Regional Tax Revenues Due to Natural Disasters: The Case of Gaziantep Following the Earthquakes of February 6, 2023," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1835968.
• Lyudmila P. Koroleva, 2026, "Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 131-147, February, DOI: 10.31107/2075-1990-2026-1-131-147.
• Francesco Pappada & Yanos Zylberberg, 2026, "The Dynamics of Informality and Fiscal Policy under Sovereign Risk," Post-Print, HAL, number hal-05344174, Mar, DOI: 10.1086/739336.
• Abderrahim Haddad & Fadma El Mosaid, 2026, "Le potentiel de financement des TPE via Zakat : Cas du Maroc," Post-Print, HAL, number hal-05597681, Apr, DOI: 10.5281/zenodo.19501776.
• Mohamed Amine Errochdi & Zainab Saf & Abdellatif Maniali, 2026, "From e-compliance to smart taxation: Institutional pressures, digital trust, and SME adoption of AI-based tax tools in Morocco
  [De l'e-conformité à la fiscalité intelligente : Pressions institutionnelles, confiance numérique et adoption des outils," Post-Print, HAL, number hal-05624548, DOI: 10.5281/zenodo.19002953.
• Isaac Amedanou & Bertrand Laporte & Mahamady Ouédraogo & Bakary Johnson Rouamba, 2026, "Economic Sanctions and Taxation of Natural Resource Rent: Evidence From Spatial Analysis," Post-Print, HAL, number hal-05658061, Jun, DOI: 10.1111/twec.70118.
• Isaac Amedanou & Bertrand Laporte & Mahamady Ouédraogo & Bakary Johnson Rouamba, 2026, "Sanctions and rent taxation: De Jure cuts, De Facto resilience," Post-Print, HAL, number hal-05678269, Jun, DOI: 10.3917/edd.393.0193.
• Francesco Pappada & Yanos Zylberberg, 2026, "The Dynamics of Informality and Fiscal Policy under Sovereign Risk," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-05344174, Mar, DOI: 10.1086/739336.
• María Cadaval-Sampedro & Santiago Lago-Peñas & Xoaquín Fernández-Leiceaga & Alejandro Domínguez-Lamela, 2026, "The Impact of Population Ageing on Public Finances in the EU-27," IDEAGOV Working Papers, IDEAGOV - International Center for Decentralization and Governance, number WP2614, Jul.
• Stephan Dietrich & Yannick Markhof & Rose Camille Vincent, 2026, "The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country," IFS Working Papers, Institute for Fiscal Studies, number W26/39, May.
• Florian Buhlmann & Philipp Doerrenberg & Benjamin Loos & Johannes Voget, 2026, "How Do Taxes Affect the Trading Behavior of Private Investors? Evidence from Individual Portfolio Data," Management Science, INFORMS, volume 72, issue 5, pages 4558-4567, May, DOI: 10.1287/mnsc.2023.04213.
• Tommaso Giommoni & Gabriel Loumeau & Marco Tabellini, 2026, "Extractive Taxation and the French Revolution," IRENE Working Papers, IRENE Institute of Economic Research, number 26-02, Feb.
• Ruby Ojha, 2026, "Evolution Of Indirect Tax Structure In India," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 21, issue 4, pages 211-226, January.
• António Afonso & José Alves & Frederico Silva Leal, 2026, "The stabilizing role of government scale: impacts on output volatility and economic losses," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 53, issue 3, pages 661-709, August, DOI: 10.1007/s10663-026-09685-3.
• David Hanrahan, 2026, "Digitalization as a determinant of the tax mix: a panel data analysis of OECD countries," International Economics and Economic Policy, Springer, volume 23, issue 3, pages 1-39, July, DOI: 10.1007/s10368-026-00777-w.
• Sèna Kimm Gnangnon, 2026, "Effect of the African growth and opportunity act on the structure of public revenue in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1041-1090, June, DOI: 10.1007/s10797-025-09934-4.
• Hongyu Pan & Yanan Wang & Yue Zhang, 2026, "Ease of Doing Business and Entrepreneurship: Evidence from a Tax Administration Reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1130-1158, June, DOI: 10.1007/s10797-026-09968-2.
• Ravi Kanbur, 2026, "Is predistribution superior to redistribution?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1489-1500, August, DOI: 10.1007/s10797-025-09917-5.
• Andreas R. Køstol & Andreas S. Myhre & Mark Whitmeyer, 2026, "Within-year uncertainty and perception of year-end work incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1293-1316, August, DOI: 10.1007/s10797-025-09936-2.
• Federico Guerrero & Mina Mahmoudi & Mark Pingle & Rattaphon Wuthisatian, 2026, "Helping addicts: When can trying to do good be dysfunctional?," Public Choice, Springer, volume 206, issue 1, pages 107-128, January, DOI: 10.1007/s11127-025-01297-y.
• António Henriques & K. Kıvanç Karaman & Nuno Palma, 2026, "Fiscal capacity and executive constraints in early modern Europe," Public Choice, Springer, volume 208, issue 3, pages 385-430, September, DOI: 10.1007/s11127-025-01372-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.

2025

• Nergis Feride Kaplan Dönmez, 2025, "The Effectiveness of the Waiver of Appeal Institution in the Resolution of Tax Disputes," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 249-269, April, DOI: https://doi.org/10.33203/mfy.163471.
• Şahin Ay, 2025, "Preventing Illegal Gambling With Tax Regulations," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 425-438, October, DOI: https://doi.org/10.33203/mfy.177193.
• Christopher A. Sims, 2025, "Optimal Fiscal and Monetary Policy with Distorting Taxes," American Economic Journal: Macroeconomics, American Economic Association, volume 17, issue 2, pages 1-23, April, DOI: 10.1257/mac.20220245.
• Lenard Lieb & Adam Jassem & Rui Jorge Almeida & Nalan Baştürk & Stephan Smeekes, 2025, "Min(d)ing the President: A Text Analytic Approach to Measuring Tax News," American Economic Journal: Macroeconomics, American Economic Association, volume 17, issue 2, pages 285-314, April, DOI: 10.1257/mac.20210226.
• Oladimeji Abeeb Olaniyi, 2025, "Tax Structure and Inclusive Growth in Nigeria: The Mediating Role of Income Inequality," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 24, issue 4, pages 1165-1187, DOI: https://doi.org/10.15826/vestnik.20.
• Bantyergu Engida Bati, 2025, "Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 39-56, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Rina Hartanti & Rosmeli & Junaidi Junaidi & Fathiyah Fathiyah & Arna Suryani, 2025, "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 282-305, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Michael Provide Fumey & Frank Agyemang Karikari, 2025, "Institutional and Structural Determinants of Tax Revenue Mobilization in Kenya," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 322-340, DOI: https://doi.org/10.15826/jtr.2025.1.
• Süleyman Dikmen & Hüseyin Güçlü Çiçek & Işil Kaya, 2025, "How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 417-433, DOI: https://doi.org/10.15826/jtr.2025.1.
• Asegid Getachew Woldeamanuel & Tekalign Negash Kebede, 2025, "Mapping the Landscape of Tax Revenue Research: A Bibliometric Analysis of Its Evolution, Current Status, and Emerging Frontiers," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 512-531, DOI: https://doi.org/10.15826/jtr.2025.1.
• Zeleke Addisu Gudeta & Amsalu Bedemo Beyene & Lemessa Bayissa Gobena, 2025, "Impact of the Political Regime Characteristics on Tax Reform Efforts in Ethiopia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 662-677, DOI: https://doi.org/10.15826/jtr.2025.1.
• Fernando Pinto & Alfredo Cabezas-Ares & Miguel Ángel Alonso-Neira, 2025, "Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 692-712, DOI: https://doi.org/10.15826/jtr.2025.1.
• Tekalign Negash Kebede, 2025, "Regulatory Quality, Political Stability, and Tax Revenue Performance: Empirical Evidence from Sub-Saharan Africa," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 757-773, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Vyara Kyurova & Kamal Deen Moro & Michael Provide Fumey, 2025, "Effect of Corporate Taxes on Business R&D Expenditure in Central Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 791-803, DOI: https://doi.org/10.15826/jtr.2025.1.
• Chun Cheong Fong, 2025, "Targeted Tax Incentives for Diversification and Resilience in Macau’s Gaming Economy: A Greater Bay Area Study," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 918-936, DOI: https://doi.org/10.15826/jtr.2025.1.
• Alberto Porto & Jorge Puig & Bautista Vidal, 2025, "Intergovernmental transfers and dynamic adjustment of subnational budgets," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 049, Jan.
• Arbind Modi & Ajay Shah, 2025, "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers, xKDR, number 44, Dec.
• Ouissam EL ALAOUI & Mohamed AMEDJAR & Youssef GHANDARI, 2025, "La zakat : Revue de littérature et modalités pratiques de calcul," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 1, pages 546-558.
• Mohamed NACIRI & Zahra MANSOURI, 2025, "Les déterminants de l’assiette fiscale du commerce extérieur marocain : une évaluation économétrique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 717-732.
• Maha ADAIFI & Abdelhalim LAKRARSI, 2025, "Digitalisation du système d'information fiscal : Analyse de sa contribution à la performance de la Direction générale des impôts au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 5, pages 532-549.
• Naima ABA & Ayoub BOURASS & Ghizlane MOUSTAAID, 2025, "La conformité fiscale à l’épreuve de la justice fiscale et de la moralité fiscale : Une revue de la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 8, pages 646-660.
• Naima ABA & Ayoub BOURASS & Ghizlane MOUSTAAID, 2025, "Justice fiscale et démocratie décisionnelle : Une histoire politique de la répartition du pouvoir fiscal au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 8, pages 697-722.
• Mustafa Salih Dakhil & Muyiwa Emmanuel Dagunduro & Faraj Gheni Abbood & Gbenga Ayodele Falana, 2025, "Tax Compliance Strategies and Revenue Generation in Nigeria," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, volume 6, issue 1, pages 1-18, May, DOI: 10.47063/ebd.00021.
• Luca Micheletto & Dylan Moore & Daniel Reck & Joel Slemrod, 2025, "An Inverse-Ramsey Tax Rule," Papers, arXiv.org, number 2503.22852, Mar.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• Richard Friberg & Frode Steen & Simen A. Ulsaker, 2025, "Cross‐Border Shopping of Alcohol—What is the Effect on Tax Revenue and Sales and Which Products Are Most Affected?," Review of International Economics, Wiley Blackwell, volume 33, issue 5, pages 1021-1034, November, DOI: 10.1111/roie.70003.
• Michael S. Michael & Panos Hatzipanayotou & Nikos Tsakiris, 2025, "Can Small Economies Act Strategically? The Case of Consumption Pollution and Non‐Tradable Goods," Review of International Economics, Wiley Blackwell, volume 33, issue 5, pages 1164-1177, November, DOI: 10.1111/roie.70010.
• Somnath Chatterjee, 2025, "The implicit subsidy to the Indian banking system," Bank of England Staff Working Paper series, Bank of England, number 1136, Jul.
• Georgios Palaiodimos & Dimitris Papageorgiou, 2025, "VAT rate shocks and inflation: a theoretical and empirical analysis for Greece," Economic Bulletin, Bank of Greece, issue 61, pages 7-32, July, DOI: 10.52903/econbull20256101.
• Laura Montenbruck, 2025, "Fiscal Exchange and Tax Compliance: Strengthening the Social Contract Under Low State Capacity," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_620, Jan.