Research classified by Journal of Economic Literature (JEL) codes

2025

• Guo, Zhaorui & Sun, Li & Chan, Kam C., 2025, "CEO hometown ties and initial public offering underpricing: Evidence from China's listed firms," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103851.
• Sonu, Catherine Heyjung, 2025, "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106450.
• Behnamrad, Mahsa & Jo, Jaehee & Kim, Hui Dong, 2025, "The valuation allowance for deferred tax assets and stock price crash risk," Finance Research Letters, Elsevier, volume 86, issue PC, DOI: 10.1016/j.frl.2025.108513.
• Londoño van Rutten, Rodrigo, 2025, "Corporate lobbying and US federal grants: Information in exchange for compensation," Journal of Financial Stability, Elsevier, volume 81, issue C, DOI: 10.1016/j.jfs.2025.101473.
• Barone, Guglielmo & Letta, Marco, 2025, "Unlevel playing field? Machine learning meets state aid regulation," International Journal of Industrial Organization, Elsevier, volume 101, issue C, DOI: 10.1016/j.ijindorg.2025.103175.
• Jin, Youliang & Feng, Xuan & Zeng, Huixiang, 2025, "Does tax incentive improve corporate resilience?A quasi-natural experiment based on value-added tax retained rebate policy," International Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.inteco.2025.100617.
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025, "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101718.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Hillmann, Lisa & Jacob, Martin, 2025, "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101756.
• Cowx, Mary, 2025, "Tax enforcement and R&D credits," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101784.
• Amberger, Harald J. & Wilde, Jaron H. & Wu, Yuchen, 2025, "Cross-border investment, deterrence, and compliance effects of ownership transparency," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101809.
• Rauter, Thomas, 2025, "The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101814.
• Blouin, Jennifer, 2025, "Firms’ real and reporting response to taxation: A discussion," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101836.
• Lin, Yiping & Swan, Peter L. & Harris, Frederick H.de B., 2025, "Does maker-taker limit order subsidy improve market outcomes? Quasi-natural experimental evidence," Journal of Banking & Finance, Elsevier, volume 170, issue C, DOI: 10.1016/j.jbankfin.2024.107330.
• Krug, Philipp & Langenmayr, Dominika, 2025, "Taxing transitions: Inheritance tax and family firm succession," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107238.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2025, "The real and financial effects of internal liquidity: Evidence from the Tax Cuts and Jobs Act," Journal of Financial Economics, Elsevier, volume 166, issue C, DOI: 10.1016/j.jfineco.2025.104006.
• Dreusch, Dennis & Noth, Felix & Reichling, Peter, 2025, "Nothing special about an allowance for corporate equity: Evidence from Italian banks," Journal of International Money and Finance, Elsevier, volume 150, issue C, DOI: 10.1016/j.jimonfin.2024.103219.
• Asimakopoulos, Stylianos & Malley, James & Philippopoulos, Apostolis, 2025, "The firm-level and aggregate effects of corporate payout policy," Journal of International Money and Finance, Elsevier, volume 157, issue C, DOI: 10.1016/j.jimonfin.2025.103373.
• Lai, Tat-kei & Ng, Travis & Tsang, Kwok Ping, 2025, "Do foreign firms cater to American investors’ dividend desires?," Journal of International Money and Finance, Elsevier, volume 158, issue C, DOI: 10.1016/j.jimonfin.2025.103406.
• Ishikawa, Jota & Okubo, Toshihiro, 2025, "Cross-border technology licensing with R&D Opportunity and Government Intervention," Journal of the Japanese and International Economies, Elsevier, volume 76, issue C, DOI: 10.1016/j.jjie.2025.101364.
• Piergallini, Alessandro, 2025, "Corporate finance and interest rate policy," Journal of Macroeconomics, Elsevier, volume 85, issue C, DOI: 10.1016/j.jmacro.2025.103698.
• Jiang, Haiyan & Su, Kun & Habib, Ahsan, 2025, "Government subsidies and managerial slack: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100473.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Funke, Michael & Terasa, Raphael, 2025, "Will temporary super depreciation allowances for green and digital investments have knock-on effects?," Journal of Policy Modeling, Elsevier, volume 47, issue 5, pages 977-998, DOI: 10.1016/j.jpolmod.2025.03.003.
• Hutabarat, Simon Poltak Hamonangan, 2025, "Subsidizing solar energy in Indonesia: Evaluating the fossil fuel depletion premium as a revenue-neutral policy tool," Utilities Policy, Elsevier, volume 97, issue C, DOI: 10.1016/j.jup.2025.102064.
• Bischoff, Ivo & Das, Sourav & Kosfeld, Reinhold, 2025, "Does inter-municipal cooperation reduce the intensity of tax competition? Evidence on inter-local industrial parks in Germany," European Journal of Political Economy, Elsevier, volume 87, issue C, DOI: 10.1016/j.ejpoleco.2025.102649.
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025, "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105293.
• Bajgar, Matěj & Srholec, Martin, 2025, "Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies," Journal of Public Economics, Elsevier, volume 245, issue C, DOI: 10.1016/j.jpubeco.2025.105357.
• Smart, Michael & Kronberg, Matthew & Lesica, Josip & Liu, Huju, 2025, "The employment effects of a pandemic wage subsidy," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105358.
• Guo, Audrey & Wallskog, Melanie, 2025, "New employer payroll taxes and entrepreneurship," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105469.
• Choudhary, Keshav & Gupta, Bhanu, 2025, "Dynamics of evasion around tax thresholds: Evidence from Indian firms," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105535.
• Sapollnik, Ian & Swonder, Dustin, 2025, "Tax policy and business entry," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105537.
• Zhao, Qiao & Wang, Wangqing, 2025, "Tax digitization and earnings management," International Review of Economics & Finance, Elsevier, volume 100, issue C, DOI: 10.1016/j.iref.2025.104077.
• Chen, Ruoyu & Wang, Xingyu & Wang, Guoqing & Li, Shuoshi, 2025, "Flexible tax regime and corporate M&As in China," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104254.
• Wu, Zihang & Zeng, Ning & Song, Jiansong, 2025, "Tax incentives and corporate technological innovation performance: An analysis from the perspective of R&D investment," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104323.
• Yu, Wei & Wang, Chenglong & Zhu, Keying & Kang, Hainan, 2025, "Can value-added tax refund policy alleviate corporate financial distress? Evidence from China," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104415.
• Xu, Chaohui & Chao, Xiangrui, 2025, "The role of tax incentives in the alleviation of corporate over-financialization: Evidence from China," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104648.
• Song, Gaoya & Wang, Yu, 2025, "Big data in tax enforcement and corporate risk-taking: Evidence from China," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104673.
• Baquero-Pérez, Javier & Fernández Romero, Daniel & Rodríguez-Crespo, Ernesto & Da Silva-Bichara, Julimar, 2025, "Quasi-experimental evidence on Spanish VAT cuts during economic shocks," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104757.
• Ichev, Riste & Valentinčič, Aljoša, 2025, "The effect of impact investing on performance of private firms," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102586.
• Naritomi, Joana & Nyamdavaa, Tsogsag & Campbell, Stephanie, 2025, "Enlisting consumers in tax enforcement: a policy review," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127223, Jun.
• De Haas, Ralph & González-Uribe, Juanita, 2025, "Public policies for private finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129139, Nov.
• Di Carlo, Donato & Moretti, Lorenzo & Moschella, Manuela, 2025, "What’s in a polity? Political institutions and varieties of economic interventionism in the United States and the European Union," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129545, Oct.
• Schnyder, Gerhard & Nolke, Andreas & Sallai, Dorottya, 2025, "Technocracy, supranationalism and right-wing populism: the variegated sheltering of Western assets in East Central European countries," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130768, Dec.
• Huesca, Luis & Llamas, Linda, 2025, "Una ruta de reforma con bienestar social a los impuestos indirectos en México," El Trimestre Económico, Fondo de Cultura Económica, volume 92, issue 366, pages 309-346, April-Jun, DOI: https://doi.org/10.20430/ete.v92i36.
• Nicolas Djob Li Ngue Bikob, 2025, "Tax Policy Design in a Globalized Economy: A Comparative Analysis of Destination and Origin Principles," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-07.
• Laurence Jacquet & Stéphane ROBIN, 2025, "R&D Tax Credits across the EU: Nonsense or Common Sense? A Dynamic Panel Data Approach," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-09.
• A. de Palma & R. Lindsey & S. Proost & Y. Riou & A. Trannoy, 2025, "Why combating climate change is so challenging," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-10.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Barbara Zbroinska & Izabela Konieczna, 2025, "Reactions of Entrepreneurs and Effects of Introduction of Intellectual Property Box Privilege in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 395-405.
• Milda Valentinaite & Egle Ceponyte & Ingars Zustrups, 2025, "Taxation of Bank Windfall Profits in the Baltics," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 086, Oct.
• A. Turrini & J. Guigue & A. Kiss & F. Lanterna & A. Leodolte & C. Leventi & F. Neher & A. Papini & F. Picos & M. Ricci & K. Van Herck, 2025, "Tax Expenditures In The Eu: Recent Trends And New Policy Challenges," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, volume 24, issue 3, pages 7-17, November.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• Korpela, Heikki, 2025, "Experience rating the unemployment insurance tax: simulation results for Finland," Working Papers, VATT Institute for Economic Research, number 173.
• Vanhala, Mikko & Viertola, Marika, 2025, "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns," Working Papers, VATT Institute for Economic Research, number 174.
• Luca Dedola & Chiara Osbat & Timo Reinelt, 2025, "Market Power and the Heterogeneous Pass-through of Corporate Taxes to Consumer Prices," Working Paper Series, Federal Reserve Bank of San Francisco, number 2025-25, Nov, DOI: 10.24148/wp2025-25.
• Igor K. Klioutchnikov1 & Tatyana V. Saakyan, 2025, "Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 74-91, February, DOI: 10.31107/2075-1990-2025-1-74-91.
• L. V. Polezharova & D. M. Volkov, 2025, "Tax Incentives for Scientific and Technological Development: Experience of Foreign Countries and Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 110-125, October, DOI: 10.31107/2075-1990-2025-5-110-125.
• I. A. Mayburov, 2025, "Fiscal Incentives for Innovation in Foreign Countries: An Analytical Review of Positive and Negative Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 126-142, October, DOI: 10.31107/2075-1990-2025-5-126-142.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025, "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring, Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025, "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring (In Russian), Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Vásquez Cordano, Arturo Leonardo, 2025, "Análisis de la Carga Fiscal aplicada al Sector Hidrocarburos en el Perú. Evaluación comparativa a nivel latinoamericano y lecciones aprendidas," Documentos de Trabajo, Escuela de Postgrado GERENS, number 012, Aug.
• Pierre Courtioux & François Métivier, 2025, "Conditionnalité du crédit d’impôt recherche à un critère de versement de dividendes : un exercice de microsimulation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05131858, Jun.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Institut des Politiques Publiques, HAL, number hal-05423119, Sep.
• Andrea Lassmann & Federica Liberini & Antonio Russo & Angel Cuevas Rumin & Rubén Cuevas, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," Post-Print, HAL, number hal-04910755, Feb, DOI: 10.1016/j.euroecorev.2024.104935.
• Manthos Delis & Emilios Galariotis & Maria Iosifidi & Steven Ongena, 2025, "Corporate taxes and entrepreneurs' income: A credit channel," Post-Print, HAL, number hal-05122440, Jul, DOI: 10.1016/j.jcorpfin.2025.102805.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, HAL, number hal-05046793, Apr.
• Grégoire Rota-Graziosi & Rabah Arezki & Frederick van Der Ploeg & Van Dao, 2025, "Taxation and Industrialization: Global Evidence from the Introduction of the Value Added Tax By RABAH AREZKI, FREDERICK VAN DER PLOEG, GREGOIRE ROTA-GRAZIOSI AND," Working Papers, HAL, number hal-05111441, Jun.
• Pierre Courtioux & François Métivier, 2025, "Conditionnalité du crédit d’impôt recherche à un critère de versement de dividendes : un exercice de microsimulation," Working Papers, HAL, number hal-05131858, Jun.
• Luisito Bertinelli & Olivier Cardi & Kübra Höke & Romain Restout, 2025, "Dynamic Effects of Corporate Taxation in Open Economy," Working Papers, HAL, number hal-05240755, Sep.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Working Papers, HAL, number hal-05423119, Sep.
• Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, HAL, number halshs-04940250, Jan.
• Lundberg, Jacob & Massenz, Gabriella, 2025, "Local Corporate Taxation and Business Activity," Working Paper Series, Research Institute of Industrial Economics, number 1531, Aug.
• Massenz, Gabriella, 2025, "Tax-Motivated Firm Splitting," Working Paper Series, Research Institute of Industrial Economics, number 1539, Oct.
• Massenz, Gabriella, 2025, "Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision," Working Paper Series, Research Institute of Industrial Economics, number 1547, Dec.
• Nielsen, Søren Bo & Schindler, Dirk & Schjelderup, Guttorm, 2025, "Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2025/18, May.
• Grafström, Jonas, 2025, "Vertical industrial policy: principles, practice and potential," Ratio Working Papers, The Ratio Institute, number 384, Jun.
• Alexander Klemm & Ruud De Mooij & Shafik Hebous, 2025, "The Future of Corporate Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 255, issue 4, pages 133-157, December.
• Hanna Kovtseniuk, 2025, "The Conceptual Principles of Identifying the Tax Object for Income Tax in the Context of Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 100-112, September, DOI: 10.33146/2518-1181-2025-3(109)-100-.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers, IZA Network @ LISER, number 17868, Apr.
• Winter, Richard & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes, 2025, "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms," IZA Discussion Papers, IZA Network @ LISER, number 17983, Jul.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, IZA Network @ LISER, number 18106, Sep.
• Dong, Sarah & Satyadini, Agung & Sinning, Mathias, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," IZA Discussion Papers, IZA Network @ LISER, number 18108, Sep.
• Martins, Ana & Pereira dos Santos, João & Pozzobon, Fernando, 2025, "Sailing Through Troubled Waters: Evidence from Support Discontinuities to Firms in Times of Crisis," IZA Discussion Papers, IZA Network @ LISER, number 18136, Sep.
• Dingwen Wu & Hongjian Wang & Haiyan Jiang & Carl Hsin-Han Shen, 2025, "Spill-Over Effect of Tax Policy on the Environment: Evidence from Regression Discontinuity Design," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 88, issue 7, pages 1905-1935, July, DOI: 10.1007/s10640-025-00993-z.
• Guillermo Peña, 2025, "Adopting the euro does not work without political integration," International Economics and Economic Policy, Springer, volume 22, issue 2, pages 1-21, May, DOI: 10.1007/s10368-025-00657-9.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2025, "The pass-through of temporary VAT rate cuts: evidence from German supermarket retail," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 51-97, February, DOI: 10.1007/s10797-023-09824-7.
• Felix Hugger, 2025, "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 271-309, February, DOI: 10.1007/s10797-024-09827-y.
• Aliisa Koivisto, 2025, "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 347-386, April, DOI: 10.1007/s10797-024-09837-w.
• Katarzyna Bilicka, 2025, "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 429-465, April, DOI: 10.1007/s10797-024-09838-9.
• Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025, "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 566-594, April, DOI: 10.1007/s10797-024-09844-x.
• Nicolas Yol, 2025, "How a French corporate tax reform raised wages: evidence from an innovative method," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 387-428, April, DOI: 10.1007/s10797-024-09846-9.
• Wolfram F. Richter, 2025, "Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 659-679, June, DOI: 10.1007/s10797-024-09848-7.
• Wolfram F. Richter, 2025, "Correction: Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 918-918, June, DOI: 10.1007/s10797-024-09853-w.
• Michael McMahon & Eleanor Doyle & Stephen Kinsella, 2025, "Intangible income shifting: the impact of digitalisation on falling corporate tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1335-1365, October, DOI: 10.1007/s10797-025-09883-y.
• Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025, "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1366-1398, October, DOI: 10.1007/s10797-025-09885-w.
• Arjan Lejour & Maarten van ’t Riet, 2025, "Tax avoidance by redirecting royalty flows: estimating the global revenue loss," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1289-1334, October, DOI: 10.1007/s10797-025-09890-z.
• Shigeo Morita & Hirofumi Okoshi, 2025, "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1839-1864, December, DOI: 10.1007/s10797-025-09894-9.
• Xixi Zhang & Matthias Petutschnig, 2025, "Mutual agreement procedure and foreign direct investments: evidence from firm-level data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1777-1838, December, DOI: 10.1007/s10797-025-09899-4.
• Lysle Boller & Clare Doyle & Juan Carlos Suárez Serrato, 2025, "Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1691-1733, December, DOI: 10.1007/s10797-025-09900-0.
• Svetlana Ledyaeva, 2025, "Trade Diversion effects of China`s Vat Export Rebates," Open Economies Review, Springer, volume 36, issue 2, pages 541-575, April, DOI: 10.1007/s11079-024-09769-2.
• Binglin He & Yukun Sun & Kezhong Zhang, 2025, "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, volume 36, issue 4, pages 1193-1227, September, DOI: 10.1007/s11079-024-09790-5.
• Shu-Ching Chou & Yu-Hsiu Cheng & Yenn-Ru Chen, 2025, "Grabbing or helping hand? The impact of government subsidies on innovation and performance for firms in cultural and creative industries," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1719-1755, May, DOI: 10.1007/s11156-024-01345-6.
• Fernando Alexandre & Miguel Chaves & Miguel Portela, 2025, "Investment grants and firms’ productivity: how effective is a grant booster shot?," Small Business Economics, Springer, volume 64, issue 4, pages 1601-1641, April, DOI: 10.1007/s11187-024-00955-7.
• José Mesquita & João Pereira dos Santos & José Tavares, 2025, "European funds and firm performance: evidence from a natural experiment," Small Business Economics, Springer, volume 65, issue 4, pages 2143-2178, December, DOI: 10.1007/s11187-025-01052-z.
• Ken Tabata, 2025, "The Effects of Financial Frictions on Optimal Corporate Income and Consumption Taxation in an R&D-Driven Growth Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 304, Dec.
• Matteo F. Ghilardi & Roy Zilberman, 2025, "Fiscal Financing and Investment Irreversibility," Working Papers, Lancaster University Management School, Economics Department, number 422913074.
• Patrick Gruning, 2025, "The Economic Impact of the Deposit Interest Rate Adjustment Speed," Working Papers, Latvijas Banka, number 2025/05, Aug.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Ana Martins & João Pereira dos Santos & Fernando Pozzobon, 2025, "Sailing through Troubled Waters: Evidence from the APOIAR Program," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 190, May, revised May 2025.
• Gunther Capelle-Blancard & Avinash Persaud, 2025, "Levies on Equity Transactions to Finance Climate Action," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 25011, Jun.
• Pierre Courtioux & François Metivier, 2025, "Conditionnalité du crédit d'impôt reherche à un critère de versement de dividendes : un exercice de microsimulation," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 25016, Jun.
• Qi Shao & Danhua Deng & Zhuo Qiao & Xinyang Li & Tianyu Bai, 2025, "Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 2507, Jul.
• Gert Bijnens & Sam Desiere & Tiziano Toniolo, 2025, "Too much of a good thing? The macro implications of massive firm entry," Working Paper Research, National Bank of Belgium, number 473, Mar.
• Jonathan S. Hartley & Kevin A. Hassett & Joshua D. Rauh, 2025, "Firm Investment and the User Cost of Capital: New US Corporate Tax Reform Evidence," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 40".
• Mara Faccio & Jin Xu, 2025, "Taxes and Private Firms’ Capital Structure Choices," NBER Working Papers, National Bureau of Economic Research, Inc, number 33685, Apr.
• Lysle Boller & Clare M. Doyle & Juan Carlos Suárez Serrato, 2025, "Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 33805, May.
• Jonathan S. Hartley & Kevin A. Hassett & Joshua D. Rauh, 2025, "Firm Investment and the User Cost of Capital: New U.S. Corporate Tax Reform Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 33914, Jun.
• Gabriel Chodorow-Reich, 2025, "The Neoclassical Theory of Firm Investment and Taxes: A Reassessment," NBER Working Papers, National Bureau of Economic Research, Inc, number 33922, Jun.
• Mark Duggan & Jonathan Gruber & Audrey Guo, 2025, "The Revenue and Distributional Impacts of Unemployment Insurance Reform: Evidence from California," NBER Working Papers, National Bureau of Economic Research, Inc, number 33995, Jul.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," NBER Working Papers, National Bureau of Economic Research, Inc, number 34418, Oct.
• O. Arnal & U. Di Nallo & J-P. Martin, 2025, "La réforme du taux statutaire de l’Impôt sur les Sociétés," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2025-18.
• Presiana Nenkova & Velichka Nikolova & Angel Angelov, 2025, "The Bulgarian Tax System in the Context of the European Union Countries: Comparative Aspects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 1-11–41, June.
• Arjola Mersini & Ermira Qosja, 2025, "Reflections on the Entrepreneurship Ecosystem in Albania," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 221-238, July.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2025, "L’impôt minimum mondial et l’imposition des bénéfices des EMN," OECD Taxation Working Papers, OECD Publishing, number 68, Feb.
• Samuel Delpeuch & Ana Cinta González Cabral & Felix Hugger & Pierce O’Reilly, 2025, "MNE Business Functions and Corporate Taxation," OECD Taxation Working Papers, OECD Publishing, number 71, Jan.
• Luisa Dressler & Ross Warwick, 2025, "Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration," OECD Taxation Working Papers, OECD Publishing, number 73, Mar.
• Jens Mathias Arnold & Piet Battiau & Falilou Fall & Karoline Spies, 2025, "The reform of Brazil’s consumption tax system: A historic achievement," OECD Economics Department Working Papers, OECD Publishing, number 1848, Nov.
• Oecd, 2025, "The drivers and impacts of subsidies to steel firms," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 184, Oct.
• Oecd, 2025, "Government support in the solar and wind value chains," OECD Trade Policy Papers, OECD Publishing, number 288, Jan.
• Oecd, 2025, "How governments back the largest manufacturing firms: Insights from the OECD MAGIC Database," OECD Trade Policy Papers, OECD Publishing, number 289, Feb.
• Oecd, 2025, "The Market Implications of Industrial Subsidies," OECD Trade Policy Papers, OECD Publishing, number 296, Jun.
• Kinga-Erzsébet FÜLÖP & Árpád-Zoltán FÜLÖP, 2025, "Liquidation Of Companies: Accounting, Legal And Fiscal Implications In The Current Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 132-140, July.
• Shigeo Morita & Yukihiro Nishimura, 2025, "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02-Rev2., Feb, revised Jul 2025.
• Kazuki Onji & Roger H. Gordon & Tue Gørgens, 2025, "Takeovers and taxes: Estimates from a two-sided matching model," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-10, Sep.
• Jean Hindriks & Yukihiro Nishimura, 2025, "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-13, Sep.
• Antonia Hohmann & Valeria Merlo & Nadine Riedel, 2025, "Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 427-480.
• Ábel, István & Lóga, Máté & Szabó, István Attila & Tóth, Orsolya Éva, 2025, "The competitiveness of the European Union in the light of human capital – what the Draghi report leaves out," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 1, pages 9-30, DOI: https://doi.org/10.35551/PFQ_2025_1.
• Piergallini, Alessandro, 2025, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 125362, Mar.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 126538, Sep.
• Ayoki, Milton, 2025, "Sahel fuel smuggling and terrorist taxation: How ECOWAS subsidy reform created a Jihadist revenue haven along the Niger–Nigeria border (Magaria–Jibia Axis)," MPRA Paper, University Library of Munich, Germany, number 126590, May.
• Ayoki, Milton, 2025, "The stability clause paradox: How binding tax commitments in mining contracts undermine WAEMU/CEMAC coordination and lock in race-to-the-bottom dynamics," MPRA Paper, University Library of Munich, Germany, number 127203, Dec.
• Bell, Peter, 2025, "Method for Comparing Economic Impacts Caused by Government Actions on Natural Resource Extraction in Logging, Oil and Gas, and Mining," MPRA Paper, University Library of Munich, Germany, number 127298, Dec.
• Bell, Peter, 2025, "How Courts are Leading Change for Mining Law in BC with International Standards," MPRA Paper, University Library of Munich, Germany, number 127495, Dec.
• Haufler, Andreas & Kato, Hayato, 2025, "A global minimum tax for large firms only: Implications for tax competition," MPRA Paper, University Library of Munich, Germany, number 127558, Oct.
• João B. Duarte & Afonso S. Moura, 2025, "The Real and Financial Effects of Local Corporate Tax Increases: Evidence from Linked Firm–Bank Data," Working Papers, Banco de Portugal, Economics and Research Department, number w202511.
• Phanjarat Daengnimvikul & Kanis Saengchote, 2025, "Tax Incentives and the Cost of Sustainable Debt: Evidence from Thailand’s ESG Fund Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 241, Oct.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025, "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers, JDI Executive Programs, number 2025-05, Feb.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Development Discussion Papers, JDI Executive Programs, number 2025-13, Nov.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Working Paper, Economics Department, Queen's University, number 1541, Nov.
• Nu Nu Win & Jonathan Hambur & Robert Breunig, 2025, "Are Investment Tax Breaks Effective? Australian Evidence," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2025-01, Feb, DOI: 10.47688/rdp2025-01.
• Wang, Maria & Kässi, Otto & Kuusi, Tero, 2025, "Subsidies, But for What? A Comparative Look at Finland’s Green Subsidies," ETLA Brief, The Research Institute of the Finnish Economy, number 163, Sep.
• Ali-Yrkkö, Jyrki, 2025, "Searching for the Role of the State – Why Industrial Policy Has Made a Comeback?," ETLA Brief, The Research Institute of the Finnish Economy, number 165, Nov.
• Sohee Park, 2025, "Domestic Demand as Industrial Strategy: China's 2025 Consumer Goods Trade-in Policy, with Policy Implications for South Korea," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 021806, Oct.
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• Maarten van ‘t Riet & Arjan Lejour, 2025, "Developing Countries, tax Treaty Shopping and the Global Minimum Tax," Public Finance Review, , volume 53, issue 6, pages 671-732, November, DOI: 10.1177/10911421251334849.
• Wanru Wang & Beiqi Xuanyuan & Xuhui Peng, 2025, "Corporate Tax Burden and the Digitalization of Global Value Chains: Evidence From Chinese Listed Firms," SAGE Open, , volume 15, issue 3, pages 21582440251, August, DOI: 10.1177/21582440251353272.
• Andrea Recine & Massimiliano Tancioni, 2025, "Macroeconomic Effects of Government Defense and Non-Defense R&D," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 262, May.
• Karolina Magdalena Konopczak & Aleksander Pawlak, 2025, "Transfer zysku z gospodarki polskiej – skala i skutki fiskalne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 68-87.
• Xiaolin Yu & Kai Wan, 2025, "Public data openness and carbon emission reduction in administrative boundary areas," The Annals of Regional Science, Springer;Western Regional Science Association, volume 74, issue 2, pages 1-30, June, DOI: 10.1007/s00168-025-01374-6.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2025, "On the main determinants of startup investment in developing countries," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 42, issue 2, pages 459-477, July, DOI: 10.1007/s40888-025-00369-y.
• Emanuele Ciani & Adele Grompone & Elisabetta Olivieri, 2025, "Jobs for the Long-Term Unemployed: Place-Based Policies in Depressed Areas," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 11, issue 1, pages 211-252, March, DOI: 10.1007/s40797-023-00264-0.
• Simon Helms & Reinald Koch & Till B. Scheider, 2025, "Tax system characteristics and country-level differences in earnings management," Journal of Business Economics, Springer, volume 95, issue 8, pages 1107-1140, November, DOI: 10.1007/s11573-025-01239-6.
• Yang Hu & Wei Cui & Xiuting Piao & Yingying Ye & Yuxiang Cheng & Song Zeng, 2025, "The Impact of R&D Tax Incentives on Employment: Evidence from Chinese Manufacturing Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 1, pages 2310-2340, March, DOI: 10.1007/s13132-024-02091-9.
• César Rodríguez-Gutiérrez & Juan Francisco Canal-Domínguez, 2025, "R&D Subsidies in Spain: are they Really Useful?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 2, pages 8085-8109, June, DOI: 10.1007/s13132-024-02174-7.
• Anil Arya & Tyler Atanasov & Brian Mittendorf & Dae-Hee Yoon, 2025, "Inventory planning and tax incentives for charitable giving," Review of Accounting Studies, Springer, volume 30, issue 1, pages 287-310, March, DOI: 10.1007/s11142-023-09818-0.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Nicolás Forteza & Elvira Prades & Marc Roca, 2025, "Analyzing VAT pass-through in Spain using web-scraped supermarket data and machine learning," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 16, issue 1, pages 137-189, March, DOI: 10.1007/s13209-025-00309-w.
• Tito Cordella, 2025, "Optimizing Finance for Development," Springer Books, Springer, chapter 0, in: George Kararach & Emmanuel Pinto Moreira & Victor Murinde, "The Palgrave Handbook of Development Finance", DOI: 10.1007/978-3-031-77422-5_5.
• Cheng-Wen Lee & Mao-Wen Fu, 2025, "Bridging the Gap: Challenges and Strategies for Corporate Energy Conservation and Carbon Reduction," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 15, issue 1, pages 1-10.
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• Cheng-Wen Lee & Ming-Yung Chen, 2025, "Determinants of Information Security Risks in Multinational Enterprises: A Comprehensive Analysis," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 1, pages 1-5.
• Yu-Ting Huang & Tae-Young Kim, 2025, "A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-1.
• Šimon Uličný & Alena Andrejovská, 2025, "Corporate tax rates in the EU: harmonisation and competition from the perspective of convergence analyses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 305-315, September, DOI: 10.9770/r6385869332.
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• Yuanyuan Gu & Jhorland Ayala Garcia, 2025, "Emigration and tax revenue," The Journal of International Trade & Economic Development, Taylor & Francis Journals, volume 34, issue 6, pages 1517-1533, August, DOI: 10.1080/09638199.2024.2389875.
• van 't Riet, Maarten & Lejour, Arjan, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," Other publications TiSEM, Tilburg University, School of Economics and Management, number 1f76049e-79f4-4b65-a474-7.
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• Miguel Ángel Vázquez Taín & María Bastida Domínguez & Alberto Vaquero García & Maite Cancelo Márquez, 2025, "Tributación efectiva de las Cooperativas en el Impuesto sobre Sociedades: evaluación y cuantificación de los beneficios fiscales para el caso español
  [Effective corporate taxation of cooperatives: assessment and quantification of tax benefits for ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 150, pages 102340-1023, DOI: 10.5209/reve.102340.
• Won Fy Lee & Aaron Sojourner & Elizabeth E. Davis & Jonathan Borowsky, 2025, "Effects of Child-Care Vouchers on Price, Quantity, and Provider Turnover in Private-Care Markets," Journal of Human Capital, University of Chicago Press, volume 19, issue 1, pages 1-30, DOI: 10.1086/734085.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2025, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," National Tax Journal, University of Chicago Press, volume 78, issue 4, pages 821-861, DOI: 10.1086/736219.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2025, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," Tax Policy and the Economy, University of Chicago Press, volume 39, issue 1, pages 83-116, DOI: 10.1086/734962.
• Leonzio Rizzo & Riccardo Secomandi & Luisa Loiacono & Enrico Rubolino, 2025, "Taxing Big Firms' Extra Profits: Evidence from the "Robin Hood" Tax," Working Papers, University of Ferrara, Department of Economics, number 20250214, Nov.
• BULEARCA, Marius, 2025, "Ways For Improving The Specific Taxation System Applied To The Oil And Natural Gas Sector In Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 13, issue 1, pages 21-35, October, DOI: https://doi.org/10.65672/jfme.2025..
• Gjymshana Erik & Roggeman Annelies & Verleyen Isabelle, 2025, "R&D tax credits, innovative activity and the targeting approach," Economics and Business Review, Sciendo, volume 11, issue 4, pages 7-32, DOI: 10.18559/ebr.2025.4.2306.
• BOATENG Kwakye & OMANE-ANTWI Kwame Bosiako & QUEKU Yaw Ndori, 2025, "Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target," Foundations of Management, Sciendo, volume 17, issue 1, pages 247-272, DOI: 10.2478/fman-2025-0017.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Langenmayr Dominika, 2025, "Erbschaftsteuer-Reform: Für ein einfaches, faires und generationengerechtes System," Wirtschaftsdienst, Sciendo, volume 105, issue 11, pages 787-791, DOI: 10.2478/wd-2025-0203.
• Fichtner Ferdinand & Junker Simon & Michelsen Claus, 2025, "Zur Bundestagswahl: Wie die Parteien die Investitionstätigkeit ankurbeln wollen," Wirtschaftsdienst, Sciendo, volume 105, issue 2, pages 104-111, DOI: 10.2478/wd-2025-0030.
• Glavan Bogdan & Anghel Flavia & Israel Karl-Friedrich, 2025, "Public Funding of Entrepreneurship: a Case Study on Start-ups in Romania," Zagreb International Review of Economics and Business, Sciendo, volume 28, issue 2, pages 67-88, DOI: 10.2478/zireb-2025-0016.