Research classified by Journal of Economic Literature (JEL) codes

2020

• Rickman, Dan & Wang, Hongbo, 2020, "Assessing State Economic Development from Motion Picture and Television Production Incentives: Standardizing the Industry for Analysis," MPRA Paper, University Library of Munich, Germany, number 104052, Oct.
• Rickman, Dan & Wang, Hongbo, 2020, "Lights, Camera, What Action? The Nascent Literature on the Economics of US State Film Incentives," MPRA Paper, University Library of Munich, Germany, number 104477, Dec.
• Dmitriy, Skrypnik, 2020, "Инфраструктура И Экономический Рост. «Бюджетный Маневр» В России
  [Infrastructure and economic growth. "Budgetary maneuver" in Russia]," MPRA Paper, University Library of Munich, Germany, number 104920, Nov.
• Karimi, Abdul Matin, 2020, "Moving Away from Foreign Aid: A Case Study of Afghanistan," MPRA Paper, University Library of Munich, Germany, number 105524, Dec, revised 23 Jan 2021.
• 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.
• Hazans, Mihails & Pluta, Anna, 2020, "Tax incentives to encourage corporate investment in Latvia," MPRA Paper, University Library of Munich, Germany, number 118601, Oct.
• Guo, Audrey, 2020, "The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms," MPRA Paper, University Library of Munich, Germany, number 97919, Apr.
• Neira, Julian & Singhania, Rish, 2020, "Quantifying the Effect of Corporate Taxes on the Life Cycle of Firms," MPRA Paper, University Library of Munich, Germany, number 99359, Mar.
• Petr Procházka, 2020, "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 1, pages 33-52, DOI: 10.18267/j.efaj.231.
• 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.
• Ole Agersnap & Owen Zidar, 2020, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 272, Dec.
• Adrien Matray & Charles Boissel, 2020, "Higher Dividend Taxes, No Problem! Evidence from Taxing Entrepreneurs in France," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 276, Sep.
• Athiphat Muthitacharoen, 2020, "Tax Rate Cut and Firm Investment: Evidence from Thailand," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 126, Feb.
• Athiphat Muthitacharoen, 2020, "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 127, Mar.
• Pejman Bahramian & Glenn Jenkins & Frank Milne, 2020, "The Displacement Impacts of Wind Power Electricity Generation: Costly Lessons from Ontario," Working Paper, Economics Department, Queen's University, number 1440, Jul.
• James Bishop & Iris Day, 2020, "How Many Jobs Did JobKeeper Keep?," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2020-07, Nov, DOI: 10.47688/rdp2020-07.
• Valerie Mercer-Blackman & Shiela Camingue-Romance, 2020, "The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia," ADB Economics Working Paper Series, Asian Development Bank, number 628, Dec.
• Ifeanyi Madumere, 2020, "ABERRANCE AND COMPLIANCE OF TAX PAYMENT: A STUDY OF SMEs IN ABA, ABIA STATE," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 5, issue 2, pages 58-78.
• Sadress Night & Juma Bananuka, 2020, "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 25, issue 49, pages 73-88.
• Ana María Luna Delís & Francisco Martínez Fernández, 2020, "Procedimiento para el cálculo de los pagos a cuentas de las entidades obligadas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 36-45.
• Thorsten Klinkner & Catarina dos Santos Firnhaber, 2020, "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 19-29.
• Sacchidananda Mukherjee, 2020, "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Journal of Infrastructure Development, India Development Foundation, volume 12, issue 1, pages 39-68, June, DOI: 10.1177/0974930620903558.
• Augusto Cerqua & Guido Pellegrini, 2020, "Labor mobility effects of a firm-level shock," Working Papers, Sapienza University of Rome, DISS, number 1/20, Jan.
• E. Sidorova Yu. & Е. Сидорова Ю., 2020, "Формирование экономически обоснованных налоговых последствий по операциям купли-продажи иностранных товаров (на примере таможенной процедуры таможенного склада) // Formation of Economically Sound Tax ," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 24, issue 2, pages 60-72.
• Dmitri Jegorov & Anna Leszczyłowska & Aleksander Łożykowski, 2020, "Estonian corporate tax: Lessons for Poland," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0163, Apr.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020, "Tax Competition in Presence of Profit Shifting," Discussion Papers, Department of Economics, Simon Fraser University, number dp20-04, Jun.
• Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2020, "Location-sector analysis of international profit shifting on a multilayer ownership-tax network," Evolutionary and Institutional Economics Review, Springer, volume 17, issue 1, pages 219-241, January, DOI: 10.1007/s40844-019-00147-z.
• Wei Han, 2020, "The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry," Electronic Commerce Research, Springer, volume 20, issue 3, pages 651-677, September, DOI: 10.1007/s10660-018-9318-7.
• 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.
• Massimo Motta & Martin Peitz, 2020, "State Aid Policies in Response to the COVID-19 Shock: Observations and Guiding Principles," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), volume 55, issue 4, pages 219-222, July, DOI: 10.1007/s10272-020-0902-4.
• 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.
• Jochen Hundsdoerfer & Julia Wagner, 2020, "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, volume 90, issue 4, pages 495-536, May, DOI: 10.1007/s11573-019-00962-1.
• Thomas R. Kubick & Yijun Li & John R. Robinson, 2020, "Tax-savvy executives," Review of Accounting Studies, Springer, volume 25, issue 4, pages 1301-1343, December, DOI: 10.1007/s11142-020-09543-y.
• Sebastian Eichfelder & Jonathan Hoke, 2020, "Steuerpolitik in der COVID-19-Krise
  [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 10, pages 767-773, October, DOI: 10.1007/s10273-020-2761-9.
• Ronny Freier & René Geißler, 2020, "Kommunale Finanzen in der Corona-Krise: Effekte und Reaktionen
  [Municipal Finances in the Corona Crisis: Effects and Reactions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 5, pages 356-363, May, DOI: 10.1007/s10273-020-2653-z.
• Reinald Koch & Dominika Langenmayr, 2020, "Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise
  [The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 5, pages 367-373, May, DOI: 10.1007/s10273-020-2657-8.
• Madina Serikova & Lyazzat Sembiyeva & Kuralay Balginova & Gulzhan Alina & Aliya Shakharova & Anar Kurmanalina, 2020, "Tax revenues estimation and forecast for state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2419-2435, March, DOI: 10.9770/jesi.2020.7.3(64).
• Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020, "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 123-137, September, DOI: 10.9770/jesi.2020.8.1(8).
• Egor V. Dudukalov & Galymzhan O. Spabekov & Liudmila V. Kashirskaya & Andrei V. Sevbitov & Olga Yurievna Voronkova & Lidia Vasyutkina, 2020, "Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 972-983, December, DOI: 10.9770/jesi.2020.8.2(59).
• Petr Janský, 2020, "The costs of tax havens: evidence from industry-level data," Applied Economics, Taylor & Francis Journals, volume 52, issue 29, pages 3204-3218, June, DOI: 10.1080/00036846.2019.1707765.
• Petr Janský, 2020, "European banks and tax havens: evidence from country-by-country reporting," Applied Economics, Taylor & Francis Journals, volume 52, issue 54, pages 5967-5985, November, DOI: 10.1080/00036846.2020.1781773.
• European Commission, 2020, "Taxation trends in the European Union: 2020 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Lejour, Arjan & Massenz, Gabriella, 2020, "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper, Tilburg University, Center for Economic Research, number 2020-013.
• Ronald B. Davies & Yutao Han & Kate Hynes & Yong Wang, 2020, "Competition in Taxes and IPR," Working Papers, School of Economics, University College Dublin, number 202019, Jun.
• Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020, "The role of tax system complexity on foreign direct investment allocation," Working Papers, University of Ferrara, Department of Economics, number 2020029, May.
• Ritzen, Jo & Lopez, Javi & Knottnerus, Andre & Perez Moreno, Salvador & Papandreou, George & Zimmermann, Klaus F., 2020, "Taking the challenge: A joint European policy response to the corona crisis to strengthen the public sector and restart a more sustainable and social Europe," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2020-015, Apr.
• Ritzen, Jozef M., 2020, "Once the great lockdown is lifted: Post COVID-19 options for the economy," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2020-057, Dec.
• Robinson, Zurika & de Beer, Jesse, 2020, "Revisiting corporate income tax determinants in Southern Africa," Working Papers, University of South Africa, Department of Economics, number 26650, Sep.
• TURCAN, Rina & TURCAN, Iuliu, 2020, "The Taxes’ Impact On The Entrepreneurial Activity Development," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 63-70, October.
• Dąbroś Wojciech & Kudła Janusz, 2020, "The voting of EU members for common consolidated corporate tax base and the tax benefits," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 56-71, January, DOI: 10.2478/ceej-2020-0005.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020, "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, volume 6, issue 4, pages 72-94, December, DOI: 10.18559/ebr.2020.4.5.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020, "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, volume 34, issue 1, pages 35-45, January, DOI: 10.2478/eb-2020-0003.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020, "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, volume 34, issue 1, pages 35-45, February, DOI: 10.2478/eb-2020-0003.
• Todorović Jadranka Đurović & Đorđević Marina & Krstić Marko, 2020, "The Impact of Corporate Income Tax on Gross Domestic Product - The Case of the Republic of Serbia," Economic Themes, Sciendo, volume 58, issue 3, pages 311-326, September, DOI: 10.2478/ethemes-2020-0018.
• Adegbite Tajudeen Adejare, 2020, "The Effects of IFRS Adoption on Taxation in Nigerian Manufacturing Companies," Financial Sciences. Nauki o Finansach, Sciendo, volume 25, issue 4, pages 1-15, December, DOI: 10.15611/fins.2020.4.01.
• Marcelo Arbex & Enlinson Mattos, 2020, "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers, University of Windsor, Department of Economics, number 2008, Nov.
• Brad R. Humphreys, 2020, "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence From West Virginia," Working Papers, Department of Economics, West Virginia University, number 20-06, May.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020, "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 248.
• Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020, "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 250.
• 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.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020, "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 252.
• Flagmeier, Vanessa & Gawehn, Vanessa, 2020, "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 254.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020, "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 261.
• Nurmi, Satu & Vanhala, Juuso & Virén, Matti E. E., 2020, "The life and death of zombies: Evidence from government subsidies to firms," Bank of Finland Research Discussion Papers, Bank of Finland, number 8/2020.
• Röhe, Oke & Stähler, Nikolai, 2020, "Demographics and the decline in firm entry: Lessons from a life-cycle model," Discussion Papers, Deutsche Bundesbank, number 15/2020.
• Quint, Ansgar F. & Rudsinske, Jonas F., 2020, "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 406.
• Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2020, "Subsidies, spillovers and exports," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy (IfW Kiel), number 300920, DOI: 10.1016/j.econlet.2019.108840.
• Langenmayr, Dominika & Liu, Li, 2020, "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224516.
• Janeba, Eckhard & Schulz, Karl, 2020, "A Theory of Economic Disintegration," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224544.
• Gangl, Selina, 2021, "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224577, revised 2021.
• Röhe, Oke & Stähler, Nikolai, 2020, "Demographics and the Decline in Firm Entry: Lessons from a Life-Cycle Model," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224603.
• Pauser, Johannes, 2020, "Congestion, wage rigidities and the provision of public intermediate goods," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224625.
• Blandinieres, Florence & Steinbrenner, Daniela & Weiß, Bernd, 2020, "Which design works? A meta-regression analysis of the impacts of R&D tax incentives," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-010.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020, "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-051.
• Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020, "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-059.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020, "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-063.
• Ina DOMBROVSCHI, 2020, "Efficiency Of Subsidies Allocation To Agricultural Enterprises In The Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 53-63.
• Chung Tran & Sebastian Wende, 2020, "Incidence of Capital Income Taxation in a Lifecycle Economy with Firm Heterogeneity," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2019-670, Mar.
• Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020, "How Well Targeted Are Soda Taxes?," American Economic Review, American Economic Association, volume 110, issue 11, pages 3661-3704, November, DOI: 10.1257/aer.20171898.
• Ludwig Straub & Iván Werning, 2020, "Positive Long-Run Capital Taxation: Chamley-Judd Revisited," American Economic Review, American Economic Association, volume 110, issue 1, pages 86-119, January, DOI: 10.1257/aer.20150210.
• Evan Mast, 2020, "Race to the Bottom? Local Tax Break Competition and Business Location," American Economic Journal: Applied Economics, American Economic Association, volume 12, issue 1, pages 288-317, January, DOI: 10.1257/app.20170511.
• Eugenio J. Miravete & Katja Seim & Jeff Thurk, 2020, "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," American Economic Journal: Microeconomics, American Economic Association, volume 12, issue 1, pages 1-41, February, DOI: 10.1257/mic.20180155.
• Li Liu, 2020, "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 325-358, February, DOI: 10.1257/pol.20180592.
• Ajay Agrawal & Carlos Rosell & Timothy Simcoe, 2020, "Tax Credits and Small Firm R&D Spending," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 2, pages 1-21, May, DOI: 10.1257/pol.20140467.
• Lucie Gadenne, 2020, "Can Rationing Increase Welfare? Theory and an Application to India's Ration Shop System," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 144-177, November, DOI: 10.1257/pol.20180659.
• Sebastien Bradley & Naomi E. Feldman, 2020, "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 58-87, November, DOI: 10.1257/pol.20190200.
• Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020, "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, volume 2, issue 1, pages 83-100, March, DOI: 10.1257/aeri.20190041.
• Cailin Slattery & Owen Zidar, 2020, "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 90-118, Spring, DOI: 10.1257/jep.34.2.90.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 27-51, Fall, DOI: 10.1257/jep.34.4.27.
• Ulisses Monteiro Ruiz de Gamboa & Vladimir Fernandes Maciel & Bruno Dale Vendruscolo & Haroldo Silva, 2020, "The Potential Effects Of The Competitive Tax Regime For Clothing And Apparel: An Application Of Vector Autoregression (Var)," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, volume 17, issue 1, pages 146-164, January-J, DOI: 105935/1808-2785/rem.v17n1p.146-164.
• Arteaga, Julio C. & Flores, Daniel & Luna, Edgar, 2020, "The effect of a soft drink tax in Mexico: evidence from time-series industry data," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, volume 65, issue 02, January, DOI: 10.22004/ag.econ.342957.
• Comincioli, Nicola & Panteghini, Paolo M. & Vergalli, Sergio, , "Debt and Transfer Pricing: Implications on Business Tax Policy," 2030 Agenda, Fondazione Eni Enrico Mattei (FEEM), number 307307, DOI: 10.22004/ag.econ.307307.
• Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020, "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2020-9, Dec.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," Annual Review of Economics, Annual Reviews, volume 12, issue 1, pages 801-831, August, DOI: 10.1146/annurev-economics-100119-01.
• Horváth, Katalin & Keresztély, Tibor, 2020, "A fejlesztési adókedvezmény hatásértékelése
  [Evaluation of the Development Tax Benefit Scheme]," Taxation Working Papers, Ministry of Finance, Department of Tax Policy and International Taxation, number 6, Sep.
• Lesia Tkachyk & Mariya Rubakha & Nataliia Ilkiv, 2020, "Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 28-51.
• Yutao Han, & Patrice Pieretti & Giuseppe Pulina, 2020, "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers, Central Bank of Luxembourg, number 149, Nov.
• David López-Rodríguez & Cristina García Ciria, 2020, "Spain’s tax structure in the context of the European Union," Occasional Papers, Banco de España, number 1810, May.
• Beatriz González, 2020, "Macroeconomics, firm dynamics and IPOs," Working Papers, Banco de España, number 2030, Oct.
• Ernesto Zangari, 2020, "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1291, Sep.
• Cebreros Alfonso & Salcedo Alejandrina & Chiquiar Daniel & Heffner-Rodríguez Aldo, 2020, "Trade Policy Uncertainty and its Effect on Foreign Direct Investment: Evidence from Mexico," Working Papers, Banco de México, number 2020-14, Dec.
• Contreras Astiazarán Benjamín & Leal Vizcaíno René & Mosqueda Jordán & Salcedo Alejandrina, 2020, "Competition and Coordination in the Mexican Retail Market for Gasoline," Working Papers, Banco de México, number 2020-15, Dec.
• Ana María Iregui-Bohórquez & Ligia Alba Melo-Becerra & Antonio José Orozco-Gallo, 2020, "Corporate taxes and firms' performance: A meta-frontier approach," Borradores de Economia, Banco de la Republica de Colombia, number 1116, May, DOI: https://doi.org/10.32468/be.1116.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-118.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020, "COVID-19 Is Also a Reallocation Shock," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-60.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-70.
• John Gallemore & Stephan Hollander & Martin Jacob, 2020, "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-81.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020, "COVID-19 Is Also a Reallocation Shock," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 51, issue 2 (Summer, pages 329-383.
• Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 51, issue 3 (Fall), pages 335-390.
• Ahmed Ahmed & Anna Zabai, 2020, "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers, Bank for International Settlements, number 863, May.
• John Charles Bradbury, 2020, "Do Movie Production Incentives Generate Economic Development?," Contemporary Economic Policy, Western Economic Association International, volume 38, issue 2, pages 327-342, April, DOI: 10.1111/coep.12443.
• Rishi R. Sharma, 2020, "Does The Vat Tax Exports?," Economic Inquiry, Western Economic Association International, volume 58, issue 1, pages 225-240, January, DOI: 10.1111/ecin.12830.
• Bibek Adhikari, 2020, "Does A Value‐Added Tax Increase Economic Efficiency?," Economic Inquiry, Western Economic Association International, volume 58, issue 1, pages 496-517, January, DOI: 10.1111/ecin.12847.
• Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020, "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 1023-1044, April, DOI: 10.1111/ecin.12827.
• Kai Ding & Filippo Rebessi, 2020, "Optimal Agricultural Policy: Small Gains?," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1907-1928, October, DOI: 10.1111/ecin.12901.
• Sebastian Beer & Ruud de Mooij & Li Liu, 2020, "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, volume 34, issue 3, pages 660-688, July, DOI: 10.1111/joes.12305.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020, "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, volume 28, issue 1, pages 279-301, February, DOI: 10.1111/roie.12450.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020, "A Simple Model of Corporate Bailouts in a Globalized Economy," Scandinavian Journal of Economics, Wiley Blackwell, volume 122, issue 4, pages 1575-1605, October, DOI: 10.1111/sjoe.12397.
• Vladimir Smirnyagin, 2020, "Compositional nature of firm growth and aggregate fluctuations," Bank of England working papers, Bank of England, number 846, Jan.
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• Гл. Ас. Д-Р Георги Ранчев, 2020, "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 4, pages 1-8.
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• METAXAS Theodore & NIKOU Rania, 2020, "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 20, issue 2, pages 99-116.
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