Research classified by Journal of Economic Literature (JEL) codes

2025

• Fernando Pinto & Alfredo Cabezas-Ares & Miguel Ángel Alonso-Neira, 2025, "Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 692-712, DOI: https://doi.org/10.15826/jtr.2025.1.
• Anna P. Kireenko, 2025, "Tax Convergence in BRICS: History and Perspectives," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 731-750, DOI: https://doi.org/10.15826/jtr.2025.1.
• Vu Sy Cuong & Luu Huyen Trang, 2025, "Tax Burden, Business Environment and Performance of SMEs: New Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 774-790, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Vyara Kyurova & Kamal Deen Moro & Michael Provide Fumey, 2025, "Effect of Corporate Taxes on Business R&D Expenditure in Central Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 791-803, DOI: https://doi.org/10.15826/jtr.2025.1.
• Valentine P. Vishnevsky & Vitaly N. Nespirny & Alexey V. Polovyan, 2025, "The Impact of Taxes on Manufacturing Growth: The Case of Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 804-822, DOI: https://doi.org/10.15826/jtr.2025.1.
• Houneida Ben Brahim & Imen Ben Saanoun & Mounira Ben Arab, 2025, "Political Transitions and the Effective Corporate Tax Rate in Tunisia: Empirical Evidence from 2008 to 2024," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 823-835, DOI: https://doi.org/10.15826/jtr.2025.1.
• Chun Cheong Fong, 2025, "Targeted Tax Incentives for Diversification and Resilience in Macau’s Gaming Economy: A Greater Bay Area Study," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 918-936, DOI: https://doi.org/10.15826/jtr.2025.1.
• Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
• Gabriel Montes-Rojas & Andrés Salles, 2025, "Do Agricultural Export Taxes Work? Evidence from Argentina 2012-2022," Documentos de trabajo del Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), number 2025-111, Dec.
• Ralph De Haas & Juanita González-Uribe, 2025, "Public Policies for Private Finance," Annual Review of Financial Economics, Annual Reviews, volume 17, issue 1, pages 243-266, November, DOI: 10.1146/annurev-financial-082123-10.
• Youssef Benzarti, 2025, "Tax Incidence Anomalies," Annual Review of Economics, Annual Reviews, volume 17, issue 1, pages 615-634, August, DOI: 10.1146/annurev-economics-081324-08.
• Sarah Xue Dong & Agung Satyadini & Mathias Sinning, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," Papers, arXiv.org, number 2509.02328, Sep.
• Yonko Yotov, 2025, "Excise Tax Compliance Risk Management in Bulgaria: Limitations and Guidelines for Overcoming them," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 97-127.
• Yonko Yotov, 2025, "The Concept of Tax Gap: Essence, Definition, Types, Components, Methods, International Practices and Challenges in its Measurement," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 535-566.
• Oscar Becerra & Leonardo Fabio Morales, 2025, "Labor Demand Responses to Payroll Taxes in an Economy with Wage Rigidity: Evidence from Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 1297, Jan, DOI: 10.32468/be.1297.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Courtioux Pierre & Metivier François & Reberioux Antoine, 2025, "How Tax Credit Shapes Firm R&D Strategies?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 3, pages 437-470, DOI: 10.1515/ael-2022-0098.
• Sauer, Radek, 2025, "Corporate Taxation in Open Economies," Research Technical Papers, Central Bank of Ireland, number 12/RT/25, Sep.
• Michal POLASIK & Radoslaw KOTKOWSKI & Arkadiusz MANIKOWSKI & Leo VAN HOVE & Krzysztof MACIEJEWSKI & Agnieszka HUTERSKA & Marta JAKUBOWSKA, 2025, "Carrot and Stick: Impact of Regulations, Subsidies, and Obligations on the Development of Cashless Payments in Poland," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 14, issue 3, pages 105-138.
• Congressional Budget Office, 2025, "Business Tax Credits for Wind and Solar Power," Reports, Congressional Budget Office, number 61188, Apr.
• Onnis, Luisanna & Piga, Claudio A. & Conti, Maurizio & Bottasso, Anna, 2025, "VAT Cuts as Emergency Policy Intervention: Evidence from the UK Case," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2025/4, Feb.
• Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 11641.
• Richard Winter & Jan Zental, 2025, "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series, CESifo, number 11687.
• Burkhard Heer, 2025, "On the Optimal Capital Tax Rate in Overlapping Generations Models with Capital - Skill Complementarity," CESifo Working Paper Series, CESifo, number 11845.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series, CESifo, number 11855.
• Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2025, "Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions," CESifo Working Paper Series, CESifo, number 11887.
• Eric Edmonds & Priya Mukherjee & Nikhilesh Prakash & Nishith Prakash & Shwetlena Sabarwal, 2025, "Talk Therapy and Human Capital in Adolescence: Evidence from a Low-Resource Setting," CESifo Working Paper Series, CESifo, number 11888.
• Irene Di Marzio & Sauro Mocetti & Enrico Rubolino & Enrico Rubolino, 2025, "Market Externalities of Tax Evasion," CESifo Working Paper Series, CESifo, number 11896.
• Guillermo Peña, 2025, "Comparison Among Indirect Taxation Methods for Financial Services," CESifo Working Paper Series, CESifo, number 11909.
• Nicos Koussis & Francesco Menoncin & Paolo M. Panteghini & Paolo Panteghini, 2025, "The Relationship Between Leverage and Profitability: The Role of Tax Depreciation Allowances," CESifo Working Paper Series, CESifo, number 11937.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series, CESifo, number 11962.
• Rabah Arezki & Frederick van der Ploeg & Gregoire Rota-Graziosi & Văn Đạo Lê & Rick van der Ploeg, 2025, "The VAT Paradox in Resource Dependent Economies," CESifo Working Paper Series, CESifo, number 11967.
• J. Atsu Amegashie, 2025, "The CPI, Inflation, and the Cost of Living: A Proposal," CESifo Working Paper Series, CESifo, number 11973.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series, CESifo, number 12062.
• Adam Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," CESifo Working Paper Series, CESifo, number 12112.
• Giulia Aliprandi & Alice Chiocchetti & Manon Francois & Laure Heidmann, 2025, "Shift or Share? Anatomy of Profit Shifting and Distributional Effects on Workers," CESifo Working Paper Series, CESifo, number 12202.
• Hans Jarle Kind & Dirk Schindler & Guttorm Schjelderup, 2025, "Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition," CESifo Working Paper Series, CESifo, number 12302.
• Maximilian Joseph Blömer & Clemens Fuest & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Reform des Steuer- und Transfersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 78, issue 01, pages 03-11, January.
• Nam T. Vu & Kiet Tuan Duong & Luu Duc Toan Huynh, 2025, "Tax Incentives under Sanctions: Evidence from Russian Tax Authorities," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 121, Apr.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2025, "The Pricing of Profit Shifting," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-62, Jul.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, CEPII research center, number 2025-16, Nov.
• Rosa Mayra Llerena Guevara & Roger Tomás Yela Burgos & Nayeli Monserrate Zambrano Sabando & Karelys Aracely Chang Coello, 2025, "Efecto de los impuestos corporativos en los flujos de inversión extranjera directa de Ecuador
  [The Effect of Corporate Taxes on Ecuador's Foreign Direct Investment Flows]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-28, February, DOI: 10.14718/revfinanzpolitecon.v17.202.
• Jason Nassios & Janine Dixon & Xianglong Locky Liu & Sam Marginson, 2025, "Broad vs Targeted Company Tax Reforms: A CGE Analysis of Ten Percentage Point Reductions in Australia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-356, Jul.
• Jason Nassios & Janine Dixon, 2025, "Measuring the Deadweight Costs of Corporate Income Tax Thresholds under Monopolistic Competition," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-359, Nov.
• Janine Dixon & Jason Nassios, 2025, "Extended Company Tax Reforms: A CGE analysis," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-361, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025003, Jan.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025019, Sep.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Tax and Development: Competition for real investment and Profit Shifting," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025022, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025023, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3344, Jul, DOI: https://doi.org/10.1007/s10797-025-.
• Arezki, Rabah & van der Ploeg, Frederick & Rota-Graziosi, Grégoire & Dao Le, Van, 2025, "Taxation and Industrialization: Global Evidence from the Introduction of the Value Added Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 20346, Jun.
• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2025, "Effective Tax Rates, Firm Size and the Global Minimum Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 20609, Sep.
• Bach, Laurent & Bozio, Antoine & Guillouzouic, Arthur & Malgouyres, Clément, 2025, "Do Billionaires Pay Taxes?," CEPR Discussion Papers, Centre for Economic Policy Research, number 20660, Sep.
• Anderson, Simon & Bedre Defolie, Ozlem, 2025, "Two-Sided Market Pricing with Heterogeneous Users: Theory and App-lication," CEPR Discussion Papers, Centre for Economic Policy Research, number 20700, Oct.
• George, Siddharth Eapen & Kirti, Divya & Lange, Nils & Martínez Pería, Maria Soledad & Vijayaraghavan, Rajesh, 2025, "Credit and Product Innovation in Emerging Markets: Evidence from India," CEPR Discussion Papers, Centre for Economic Policy Research, number 20744, Oct.
• Johannes Hirvonen & Aapo Stenhammar & Joonas Tuhkuri, 2025, "Winners and Losers of Technology Grants: Evidence on Jobs and Skills," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2504, Feb.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25143, Dec.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2570, Sep.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Working Papers, Center for Research in Economics and Statistics, number 2025-11, Sep.
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025, "Too much of a good thing? The macro implications of massive firm entry," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2025005, Mar.
• Sam Desiere & Rigas Oikonomou & Tiziano Toniolo & Bruno Van der Linden & Gert Bijnens, 2026, "Permanent exemption from payroll taxes: The role of hiring frictions," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2026003, Jan.
• Ralph S. MUSGRAVE, 2025, "Taxpayers subsidise private money creation," Journal of Economic and Social Thought, EconSciences Journals, volume 12, issue 3, pages 116-127, September.
• Hideo Takeo FUMIO, 2025, "A Tax, Trade and Investment Perspective in the EU and beyond. By Irma Johanna Mosquera Valderrama, Frederik Heitmüller, Julien Chaisse, & Allison Christians (Eds.), Springer 2025," Journal of Economics Bibliography, EconSciences Journals, volume 12, issue 3, pages 252-255, September.
• Lawrence Dumisani Nyathi & Japhet Mutale, 2025, "Leveraging Smart Technologies for Sustainable Economic Development: Evidence from Urban and Rural Communities in Bulawayo Province, Zimbabwe," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.3.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 1, DOI: 10.59413/ajocs/v6.i.1.18.
• Anjela Kavetsa, 2025, "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.11.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reconciling Global Norms and Local Realities: An Assessment of Zambia’s Legislative and Institutional Framework on Transfer Pricing Regulation," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.20.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 3, DOI: 10.59413/ajocs/v6.i3.3.
• Victor Mwape & Munyonzwe Hamalengwa & Austin Mwange, 2025, "Unmasking Transfer Pricing Manipulation in Zambia’s Copper Mining Sector: An Analysis of Schemes, Legal Gaps, and Enforcement Challenges under the Arm’s Length Principle," East African Finance Journal, East African Finance Journal, volume 4, issue 1, DOI: 10.59413/eafj/v4.i1.10.
• Toufik Marmad & Ritahi Oussama & Echaoui Abdellah, 2025, "The Impact Of Taxation On Investment Financing: The Case Of Moroccan Small And Medium-Sized Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 19-43.
• Ishola Olatunji & Cordelia Omodero, 2025, "The Role Of Taxation In Promoting Sustainable Development In Nigeria," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 3-35.
• Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, EU Tax Observatory, number 025, Jan.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, EU Tax Observatory, number 030, Apr.
• Alice Chiocchetti & Manon François & Laure Heidmann & Giulia Aliprandi, 2025, "Shift or Share? Profit Shifting and Workers’ Profit-Sharing," Working Papers, EU Tax Observatory, number 039, Dec.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
• Paul-Emile Bernard & Jie Li & Gary Ziwen Zu, 2025, "How China Responded to the Trade War: Evidence from Subsidies and Public Procurement," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2025/09, Nov.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2117.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Tibor Lalinsky & Jaanika Merikyll & Paloma Lopez-Garcia, 2025, "Productivity-enhancing reallocation during the Covid-19 pandemic," Bank of Estonia Working Papers, Bank of Estonia, number wp2024-5, Jan, revised 09 Jan 2025.
• Song, Xiao & Yuan, Ming (Mike), 2025, "Auditor professional skepticism and deferred tax asset valuation allowance," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100820.
• Lu, Bing & Ma, Hong & Hu, Jiashu & Xu, Yuan, 2025, "The employment effects of VAT rebate efficiency: Evidence from SMEs in China," China Economic Review, Elsevier, volume 94, issue PB, DOI: 10.1016/j.chieco.2025.102561.
• Delis, Manthos D. & Galariotis, Emilios & Iosifidi, Maria & Ongena, Steven, 2025, "Corporate taxes and entrepreneurs' income: A credit channel," Journal of Corporate Finance, Elsevier, volume 93, issue C, DOI: 10.1016/j.jcorpfin.2025.102805.
• Chang, Xin & Jin, Yaling & Yang, Endong & Zhang, Wenrui, 2025, "Corporate taxes and corporate social responsibility," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102809.
• Flor, Christian Riis & Grell, Kevin Berg, 2025, "Subsidizing uncertain investments: The role of production technology and imprecise learning," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102829.
• Pérez-Amuedo, José Antonio & Hassan, M. Kabir & Houston, Reza, 2025, "The ripple effect: How subsidies transform firm behavior," Journal of Corporate Finance, Elsevier, volume 95, issue C, DOI: 10.1016/j.jcorpfin.2025.102880.
• Ebrahim, Amina & Pirttilä, Jukka, 2025, "A policy for the jobless youth in South Africa," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103394.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025, "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103403.
• Bachas, Pierre & Brockmeyer, Anne & Garriga, Pablo & Semelet, Camille, 2025, "The impact of COVID-19 on formal firms: Lessons from administrative tax data," Journal of Development Economics, Elsevier, volume 175, issue C, DOI: 10.1016/j.jdeveco.2025.103461.
• Xu, Yanhui & Deng, Fuhua & Feng, Qianbin, 2025, "The effect of tax enforcement digitalization on corporate digital transformation: Evidence from China's listed companies," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 1105-1134, DOI: 10.1016/j.eap.2025.01.008.
• Yang, Guang-Zhao & Si, Deng-Kui, 2025, "The impact of VAT input tax refund policy on firms’ labor income share: Evidence from China," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 2233-2246, DOI: 10.1016/j.eap.2025.05.054.
• Zhong, Ma & Niu, Zhuangzhuang & Zhu, Yunfu & Li, Ruiqian, 2025, "Government green subsidies and corporate ESG greenwashing: Evidence from China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1321-1346, DOI: 10.1016/j.eap.2025.10.030.
• Tomelleri, Alessio & Billé, Anna Gloria, 2025, "Spatial interactions and micro-enterprises’ uptake of COVID-19 financial aid: Evidence from a spatial hurdle probit model," Economic Modelling, Elsevier, volume 149, issue C, DOI: 10.1016/j.econmod.2025.107087.
• Chen, Guifu & Yuan, Hongwei, 2025, "Key industrial policy, market competition and firms’ markup: Evidence from China," Economic Modelling, Elsevier, volume 151, issue C, DOI: 10.1016/j.econmod.2025.107245.
• Gabanatlhong, Bathusi, 2025, "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107246.
• Jing, Zhongbo & Zhang, Wei & Zhao, Pengcheng & Zhao, Yang, 2025, "Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2025.102367.
• Wang, Yiying & Cui, Dangdang, 2025, "Tax credit rating changes and the cost of debt financing: Evidence from China," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102523.
• Wang, Zhi & Li, Shiyuan, 2025, "To the best of both worlds: Firm's nationalism and corporate tax," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112094.
• Lin, Chao & Ma, Kaili & Zhang, Xing, 2025, "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112118.
• Chen, Tuyue & Mu, Congming & Tang, Shengzhuo, 2025, "The effects of tax cuts and financing subsidies on environmentally and financially constrained firms," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112169.
• Moon, Ji-Woong, 2025, "Incidence of corporate tax on wages and bargaining power," Economics Letters, Elsevier, volume 255, issue C, DOI: 10.1016/j.econlet.2025.112553.
• Li, Mingyang & Kumbhakar, Subal C., 2025, "Export and productivity in Chinese manufacturing: A semiparametric smooth coefficient approach," Economics Letters, Elsevier, volume 256, issue C, DOI: 10.1016/j.econlet.2025.112644.
• Fang, Chao, 2025, "Taxation with information: Impacts of customs data exchange on tax evasion in Pakistan," Economic Systems, Elsevier, volume 49, issue 1, DOI: 10.1016/j.ecosys.2024.101243.
• Le, Manh-Duc & Zamarian, Marco, 2025, "Tax-avoidance profit shifting by multinational firms: evidence from Vietnam," Economic Systems, Elsevier, volume 49, issue 2, DOI: 10.1016/j.ecosys.2024.101286.
• Krapf, Matthias & Staubli, David, 2025, "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, volume 171, issue C, DOI: 10.1016/j.euroecorev.2024.104891.
• Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, volume 172, issue C, DOI: 10.1016/j.euroecorev.2024.104935.
• Cho, Sun-ae & Kim, Sangil & Choi, Won-Wook, 2025, "Unified or divided? Conflicting interests of controlling shareholders in corporate tax avoidance," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101339.
• Jadidi, Hossein & Firouzi, Afshin & Rastegar, Mohammad Ali & Zandi, Majid & Eicker, Ursula, 2025, "Risk mitigation in project finance for utility-scale solar PV projects," Energy Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.eneco.2025.108221.
• Meyer, Niklas & Wulff, Thorben, 2025, "The impact of corporate taxes on (renewable) power generation capacity," Energy Economics, Elsevier, volume 151, issue C, DOI: 10.1016/j.eneco.2025.108910.
• Zuo, Yuanheng & Yi, Yuhuan, 2025, "Government guidance funds and state-owned enterprise merger and acquisition performance: The role of government-business relations," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104677.
• 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.
• Rickard, Stephanie, 2025, "Tariffs versus subsidies: protection versus industrial policy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128326, Oct.
• 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.
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• 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.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Sciences Po Economics Publications (main), HAL, number hal-05496025, Sep.
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• 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.
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• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Working Papers, HAL, number hal-05423119, Sep.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, HAL, number hal-05496025, Sep.
• Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, HAL, number halshs-04940250, Jan.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Sciences Po Economics Discussion Papers, HAL, number hal-05496025, Sep.
• 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-.
• Siddharth George & Mr. Divya Kirti & Nils Olle Herman Lange & Maria Soledad Martinez Peria & Rajesh Vijayaraghavan, 2025, "Credit and Product Innovation in Emerging Markets: Evidence from India," IMF Working Papers, International Monetary Fund, number 2025/192, Sep.
• 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.