Research classified by Journal of Economic Literature (JEL) codes

2025

• 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, Institute of Labor Economics (IZA), number 17983, Jul.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, Institute of Labor Economics (IZA), 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, Institute of Labor Economics (IZA), 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, Institute of Labor Economics (IZA), 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.
• 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.
• Bretislav Andrlik & Stanislav Mokry & Petr David, 2025, "Neuroscience technologies and minimization of administrative costs: An eye-tracking study of the effectiveness of its use in filling out tax forms," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2025-107, Nov.
• 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.
• 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.
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025, "Too much of a good thing? The macro implications of massive firm entry," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 25/1112, Mar.
• 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.
• Zaenal Fahmi & Eduard Ary Binsar Naibaho, 2025, "The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 15, issue 3, pages 1-2.
• 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.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2025, "Corporate Social Responsibility and Profit Shifting," European Accounting Review, Taylor & Francis Journals, volume 34, issue 1, pages 1-29, January, DOI: 10.1080/09638180.2024.2303971.
• 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.
• Michael Smart & Matthew Kronberg & Josip Lesica & Huju Liu, 2025, "The employment effects of a pandemic wage subsidy," Working Papers, University of Toronto, Department of Economics, number tecipa-796, Jan.
• 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: ," 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.
• 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.
• 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.
• 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.
• Stella Sophie Zilian, 2025, "Datenquellen für die Analyse von Berufen, Kompetenzen, Skills und Tasks," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 31, Jan.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2025, "Firm responses to an interest barrier: empirical evidence," Fiscal Studies, John Wiley & Sons, volume 46, issue 2, pages 211-237, June, DOI: 10.1111/1475-5890.12401.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna‐Mariia Tkhir & Haomin Wang, 2025, "Taxation Of Top Incomes And Tax Avoidance," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 3, pages 983-1018, August, DOI: 10.1111/iere.12758.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Bui, Thao & Eichfelder, Sebastian & Jirmann, Julia & Santiago da Costa, Sibel, 2025, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen können," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 289.
• Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025, "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 299.
• Amberger, Harald & Gallemore, John & Wilde, Jaron, 2025, "Corporate tax system complexity and investment sensitivity to tax policy changes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 300.
• Blaufus, Kay & Maiterth, Ralf & Milde, Michael & Sureth, Caren, 2025, "Choosing the wrong box? Behavioral frictions and limits of tax advice in tax regime choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 304.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
• Eichfelder, Sebastian & Nguyen, Hang T. T., 2025, "Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 309.
• Holtmann, Svea & Braun, Anna-Sophie & Cho, Jae & Koch, Reinald & Langenmayr, Dominika, 2025, "Investment effects of a quasi-robot tax: Evidence from South Korea," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 308.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.
• Neumeier, Florian & Gstrein, David & Peichl, Andreas & Zamorski, Pascal, 2025, "Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325380.
• Becker, Johannes, 2025, "Optimal indirect taxation when firms avoid profit taxes," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325467.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local policy misperceptions and investment: Experimental evidence from firm decision makers," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-024.
• Arnemann, Laura & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes & Buhlmann, Florian & Karlsson, Christopher, 2025, "Narratives about fiscal policy: Are firm decision-makers' tax preferences driven by redistribution or fiscal consolidation motives?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-012.
• Bray, Sean & Bunn, Daniel & Gaul, Johannes & Spengel, Christoph, 2025, "OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-053.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2025, "Harnessing deductions to increase tax compliance and formalization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-067.

2024

• Dhammika Dharmapala, 2024, "The consequences of the 2017 US international tax reform: a survey of the evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 4, pages 1158-1178, August, DOI: 10.1007/s10797-023-09823-8.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024, "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 6, pages 1463-1493, December, DOI: 10.1007/s10797-024-09857-6.
• Theodora Bermpei & Antonios Nikolaos Kalyvas & Simon Wolfe, 2024, "Does IRS Monitoring Matter for the Cost of Bank Loans?," Journal of Financial Services Research, Springer;Western Finance Association, volume 65, issue 2, pages 153-188, June, DOI: 10.1007/s10693-023-00403-9.
• Helena Lenihan & Kevin Mulligan & Justin Doran & Christian Rammer & Olubunmi Ipinnaiye, 2024, "R&D grants and R&D tax credits to foreign-owned subsidiaries: Does supporting multinational enterprises’ R&D pay off in terms of firm performance improvements for the host economy?," The Journal of Technology Transfer, Springer, volume 49, issue 2, pages 740-781, April, DOI: 10.1007/s10961-023-09995-9.
• Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz, 2024, "Corporate debt policy and tax uncertainty," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 247-270, January, DOI: 10.1007/s11156-023-01202-y.
• Karolis Matikonis & Matthew Gobey, 2024, "Small Business Property Tax Reductions and Firm Productivity," Small Business Economics, Springer, volume 62, issue 1, pages 307-324, January, DOI: 10.1007/s11187-023-00768-0.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024, "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, volume 63, issue 3, pages 1293-1320, October, DOI: 10.1007/s11187-023-00844-5.
• Toshiyuki Uemura, 2024, "Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 271, May.
• Toshiyuki Uemura, 2024, "The After-tax Marginal Cost and B Index of the R&D Tax System in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 276, Sep.
• Telegdy, Álmos & Tóth, Gábor, 2024, "A támogatott hitelezés hatásvizsgálata Magyarországon
  [Impact assessment of subsidised loans in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 113-130, DOI: 10.18414/KSZ.2024.2.113.
• Olivier Cardi & Fatma Hoke & Romain Restout, 2024, "Dynamic Effects of Corporate Taxation in Open Economy," Working Papers, Lancaster University Management School, Economics Department, number 408700700.
• Andrew R Donaldson, 2024, "The Employment Tax Incentive – a reform proposal," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 310.
• Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024, "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-10.
• Rainer Niemann & Silke Rünger & Peter Schmidt, 2024, "Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 193-233, DOI: 10.1628/fa-2024-0008.
• Takayuki Nagato, 2024, "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 20, issue 1, pages 1-33, February, DOI: 10.57520/prippr.20-1-1.
• Gunther Capelle-Blancard, 2024, "La taxation des transactions financières : une analyse du dispositif français," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 24008, Jun.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Adrien Matray & Karsten Müller & Chenzi Xu & Poorya Kabir, 2024, "EXIM’s Exit: The Real Effects of Trade Financing by Export Credit Agencies," NBER Working Papers, National Bureau of Economic Research, Inc, number 32019, Jan.
• Gabriel Chodorow-Reich & Matthew Smith & Owen M. Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 32180, Mar.
• Ivan T. Ivanov & Luke Pettit & Toni Whited, 2024, "Taxes Depress Corporate Borrowing: Evidence from Private Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 32398, May.
• James R. Hines Jr. & Emily Horton, 2024, "Banks and Tax-Exempt Debt Arbitrage," NBER Working Papers, National Bureau of Economic Research, Inc, number 32647, Jul.
• Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers, National Bureau of Economic Research, Inc, number 32672, Jul.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024, "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 32801, Aug.
• Anmol Bhandari & Tobey Kass & Thomas J. May & Ellen McGrattan & Evan Schulz, 2024, "On the Nature of Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 32948, Oct.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024, "Tax Policy, Investment and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33132, Nov.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Cherkovets, M. & Ordynskaya, E., 2024, "Potential for the development of paid medical services to increase the availability of medical care in the regions of Russia," Journal of the New Economic Association, New Economic Association, volume 65, issue 4, pages 95-116, DOI: 10.31737/22212264_2024_4_95-116.
• Yonko Yotov, 2024, "Excise Control over the Tax Base for Excise Duty Taxation on Alcohol," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 62-81, September.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2024, "The Global Minimum Tax and the taxation of MNE profit," OECD Taxation Working Papers, OECD Publishing, number 68, Jan, DOI: 10.1787/9a815d6b-en.
• Mariona Mas-Montserrat & Céline Colin & Bert Brys, 2024, "The design of presumptive tax regimes in selected countries," OECD Taxation Working Papers, OECD Publishing, number 69, Mar, DOI: 10.1787/58b6103c-en.
• Ania Thiemann, 2024, "Improving Egypt’s business climate to revive private sector growth," OECD Economics Department Working Papers, OECD Publishing, number 1808, Jul, DOI: 10.1787/a4b2ce91-en.
• Bopha Chhun & Deepika Sehdev & Amy Cano Prentice & Miguel Cárdenas Rodríguez & Ivan Haščič, 2024, "Environmental domain tagging in the OECD PINE database," OECD Environment Working Papers, OECD Publishing, number 232, Mar, DOI: 10.1787/be984b0a-en.
• Oecd, 2024, "Quantifying the role of state enterprises in industrial subsidies," OECD Trade Policy Papers, OECD Publishing, number 282, Jun, DOI: 10.1787/49f39be1-en.
• Mariana PERȚEA, 2024, "Elements Of Taxation And Their Economic Effects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 140-147, July.
• Andreas Hauer & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-06, Apr.
• Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J Notowidigdo, 2024, "Salience and Taxation with Imperfect Competition," The Review of Economic Studies, Review of Economic Studies Ltd, volume 91, issue 1, pages 403-437.
• Sudheer Chava & Baridhi Malakar & Manpreet Singh, 2024, "Impact of Corporate Subsidies on Borrowing Costs of Local Governments: Evidence from Municipal Bonds," Review of Finance, European Finance Association, volume 28, issue 1, pages 117-161.
• Peter Brok, 2024, "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, volume 28, issue 6, pages 2051-2082.
• Qiping Xu & Eric Zwick, 2024, "Tax Policy and Abnormal Investment Behavior," The Review of Financial Studies, Society for Financial Studies, volume 37, issue 10, pages 2971-3023.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 128-133, August.
• Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024, "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 549-558, December.
• Juhász, Péter, 2024, "Competitiveness Challenges and Opportunities in Light of the Draghi Report," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 63-78, DOI: https://doi.org/10.35551/PFQ_2024_4.
• Nakatani, Ryota, 2024, "Optimal Taxation in the Automated Era," MPRA Paper, University Library of Munich, Germany, number 121347, Jun.
• Chen, Xuyang, 2024, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 121893, Aug.
• Piergallini, Alessandro, 2024, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 122021, Sep.
• Petimat Muzaeva, 2024, "Impact of the ATAD Directive on corporate tax revenues in the EU
  [Vliv směrnice ATAD na výnosy korporátní daně v EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 1, pages 35-46, DOI: 10.18267/j.cfuc.586.
• Zuzana Gdovcová & Alena Maaytová, 2024, "The impact of covid-19 on the implementation of the Czech and Slovak state budgets
  [Vliv covid-19 na plnění českého a slovenského státního rozpočtu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 2, pages 23-42, DOI: 10.18267/j.cfuc.591.
• Tereza Havelková & Stanislav Klazar & Barbora Slintáková, 2024, "Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes?
  [Je daň ze slazených nápojů účinná v omezení výskytu cukrovky druhého typu?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 3, pages 45-58, DOI: 10.18267/j.cfuc.606.
• Sára Budínská & Jana Skálová, 2024, "Exit Taxation in Relation to Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 39-62, DOI: 10.18267/j.efaj.285.
• Markéta Mlčúchová, 2024, "Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 1, pages 73-101, DOI: 10.18267/j.polek.1411.
• Martin Boďa & Karel Brychta & Michal Ištok & Veronika Solilová, 2024, "Factors of Credit Ratings for Transfer Pricing of Loans in European Conditions," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 5, pages 727-751, DOI: 10.18267/j.polek.1421.
• Gabriel Chodorow-Reich & Matthew Smith & Owen Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 328, May.
• Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024, "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers, JDI Executive Programs, number 2023-14, Sep.
• Hayato Kato & Andreas Haufler, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 516, Dec.
• Ropponen, Olli, 2024, "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief, The Research Institute of the Finnish Economy, number 139, Oct.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024, "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 145, Feb.
• Kässi, Otto, 2024, "Subsidies for Green Transition and Digitalisation in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 147, Apr.
• Fibriyani Nur Khairin & Jayanti Mandasari, 2024, "Variants of Tax Planning Method Based on Tax Consultant’s Perpective," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 8, issue 1, pages 14-28.
• Cindy Fransiska & Alfonsa Dian Sumarna, 2024, "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 262-275.
• Rinasda Serena & Dian Anita Nuswantara, 2024, "The Effect of Independent Commissioners and Capital Intensity on Tax Planning," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 486-496.
• SALAWU Mary Kehinde & ADIGUN Omotoyosi Aminat & OGUNDIPE Lawrencia Olatunde, 2024, "Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 141-155.
• Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024, "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 67-85, July.
• Julien Pharo, 2024, "Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale
  [Julien Pharo, Corporate democracy and taxation. Theore," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 36, DOI: https://doi.org/10.4000/11w7o.
• A. Athira & P. J. Jijo Lukose, 2024, "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 3, pages 279-305, September, DOI: 10.1177/09726527231214075.
• Sofia Scutari & Tolan Anca Elena, 2024, "Theories On The Tax System And The Impact Of Managerial Administration In The Republic Of Moldova," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 2, pages 22-33, iulie.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Raphael Corbi & Fabio Miessi Sanches, 2024, "Church Tax Exemption and Structure of Religious Markets: a Dynamic Structural Analysis," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2024_31, Dec.