Research classified by Journal of Economic Literature (JEL) codes

2020

• Ana Venâncio & Victor Barros & Clara Raposo, 2020, "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0140, Jan, revised Jan 2020.
• Jongsang Park & Sukha Shin, 2020, "The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 2, pages 121-145, DOI: 10.1628/fa-2020-0005.
• Jean-François Wen & Fatih Yılmaz, 2020, "Tax Elasticity Estimates for Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 3, pages 215-239, DOI: 10.1628/fa-2020-0007.
• Bronwyn H. Hall, 2020, "Tax Policy for Innovation," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• 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".
• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020, "The Structure of Business Taxation in China," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Cailin R. Slattery & Owen M. Zidar, 2020, "Evaluating State and Local Business Tax Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 26603, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020, "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 26899, Mar.
• Scott R. Baker & Stephen Teng Sun & Constantine Yannelis, 2020, "Corporate Taxes and Retail Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 27058, Apr.
• João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020, "Did the Paycheck Protection Program Hit the Target?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27095, May.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27109, May.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020, "COVID-19 Is Also a Reallocation Shock," NBER Working Papers, National Bureau of Economic Research, Inc, number 27137, May.
• Qiping Xu & Eric Zwick, 2020, "Tax Policy and Abnormal Investment Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 27363, Jun.
• Kory Kroft & Jean-William P. Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2020, "Salience and Taxation with Imperfect Competition," NBER Working Papers, National Bureau of Economic Research, Inc, number 27409, Jun.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020, "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27470, Jul.
• David Neumark & Timothy Young, 2020, "Heterogeneous Effects of State Enterprise Zone Programs in the Shorter Run and Longer Run," NBER Working Papers, National Bureau of Economic Research, Inc, number 27545, Jul.
• Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers, National Bureau of Economic Research, Inc, number 27637, Aug.
• Matthew R. Denes & Sabrina T. Howell & Filippo Mezzanotti & Xinxin Wang & Ting Xu, 2020, "Investor Tax Credits and Entrepreneurship: Evidence from U.S. States," NBER Working Papers, National Bureau of Economic Research, Inc, number 27751, Aug.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," NBER Working Papers, National Bureau of Economic Research, Inc, number 27752, 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.
• James R. Hines Jr., 2020, "Corporate Taxation and the Distribution of Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 27939, Oct.
• R. Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28032, Oct.
• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020, "The Structure of Business Taxation in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 28051, Nov.
• Ina DOMBROVSCHI, 2020, "Efficiency Of Subsidies Allocation To Agricultural Enterprises In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 53-63.
• Adam Hal Spencer, 2020, "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM), number 2020/10.
• Adam Hal Spencer, 2020, "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers, University of Nottingham, GEP, number 2020-25.
• Fleckenstein, Matthias & Longstaff, Francis A. & Strebulaev, Ilya A., 2020, "Corporate Taxes and Capital Structure: A Long-Term Historical Perspective," Critical Finance Review, now publishers, volume 9, issue 1-2, pages 1-28, June, DOI: 10.1561/104.00000069.
• Mukherjee, Sacchidananda, 2020, "Pandemic and GST Revenue: An Assessment for Union and States," Working Papers, National Institute of Public Finance and Policy, number 20/327, Dec.
• A. Bauer & M. Rotemberg, 2020, "Tax avoidance in French Firms: Evidence from the Introduction of a Tax Notch," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2020-10.
• Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 3, pages 805-828, September, DOI: 10.17310/ntj.2020.3.08.
• Dhammika Dharmapala, 2020, "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 4, pages 1047-1064, December, DOI: 10.17310/ntj.2020.4.06.
• Ð›Ð¸Ð»Ð¸Ñ Ð”Ð°Ð¼Ñ Ð½Ð¾Ð²Ð°, 2020, "Данњñ‡Ð½Ð¸ Ñ Ñ‚Ð¸Ð¼Ñƒð»Ð¸ за науñ‡Ð½Ð¾Ð¸Ð·Ñ леð´Ð¾Ð²Ð°Ñ‚еð»Ñ кð°Ñ‚а и развойна деð¹Ð½Ð¾Ñ Ñ‚ в Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от Оð˜Ð¡Ð и ЕС," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 43-60, June.
• Georgi Ranchev, 2020, "Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 257-265, July.
• Tibor Hanappi & Ana Cinta González Cabral, 2020, "The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates," OECD Taxation Working Papers, OECD Publishing, number 50, Oct, DOI: 10.1787/b0876dcf-en.
• Oliver Röhn, 2020, "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1646, Dec, DOI: 10.1787/2b311bcc-en.
• Oecd, 2020, "The effects of R&D tax incentives and their role in the innovation policy mix: Findings from the OECD microBeRD project, 2016-19," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 92, Sep, DOI: 10.1787/65234003-en.
• Barrero, Jose Maria & Bloom, Nick & Davis, Steven J., 2020, "COVID-19 Is Also a Reallocation Shock," SocArXiv, Center for Open Science, number bw7vz, May, DOI: 10.31219/osf.io/bw7vz.
• Salvador Barrios & Diego d'Andria, 2020, "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, volume 66, issue 2, pages 134-156.
• Augusto Cerqua & Guido Pellegrini, 2020, "Local multipliers at work," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 29, issue 4, pages 959-977.
• Ruud Mooij & Li Liu, 2020, "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 68, issue 1, pages 268-306, March, DOI: 10.1057/s41308-019-00105-0.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020, "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 68, issue 4, pages 848-874, December, DOI: 10.1057/s41308-020-00122-4.
• Karl Jandoc & Adrian Mendoza & Stella Luz Quimbo, 2020, "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202001, Mar.
• SA Quimbo & CT Latinazo & JW Peabody, 2020, "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202007, Apr.
• 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.
• Metaxas, Theodore & Nikou, Rania, 2020, "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper, University Library of Munich, Germany, number 102214.
• 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 Consequences on Purchase and Sale of Foreign Goods," 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, 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• Chiara Fumagalli & Massimo Motta & Martin Peitz, 2020, "Which Role for State Aid and Merger Control During and After the COVID Crisis?," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2020_184, Jun.
• 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.
• Nelson Jon P. & Moran John R., 2020, "Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 1, pages 1-21, January, DOI: 10.1515/bejeap-2019-0134.
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• Eppel Rainer & Mahringer Helmut, 2020, "Die Chancen und Risiken eines Experience rating in der Arbeitslosenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 21, issue 1, pages 90-104, April, DOI: 10.1515/pwp-2019-0009.
• Becker Johannes, 2020, "Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 21, issue 2, pages 108-119, June, DOI: 10.1515/pwp-2019-0043.
• Nicoleta MIHAILA, 2020, "Some Directions Of Adapting The Taxation To Favor The Stability And Competitiveness Of The Romanian Companies," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 3, pages 115-123.
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• Vladimir Smirnyagin, 2020, "Compositional Nature of Firm Growth and Aggregate Fluctuations," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 20-09, Mar.
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