Research classified by Journal of Economic Literature (JEL) codes

2025

• 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.
• De Haas, Ralph & González-Uribe, Juanita, 2025, "Public policies for private finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129139, Nov.
• Di Carlo, Donato & Moretti, Lorenzo & Moschella, Manuela, 2025, "What’s in a polity? Political institutions and varieties of economic interventionism in the United States and the European Union," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129545, Oct.
• Schnyder, Gerhard & Nolke, Andreas & Sallai, Dorottya, 2025, "Technocracy, supranationalism and right-wing populism: the variegated sheltering of Western assets in East Central European countries," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130768, Dec.
• Huesca, Luis & Llamas, Linda, 2025, "Una ruta de reforma con bienestar social a los impuestos indirectos en México," El Trimestre Económico, Fondo de Cultura Económica, volume 92, issue 366, pages 309-346, April-Jun, DOI: https://doi.org/10.20430/ete.v92i36.
• Nicolas Djob Li Ngue Bikob, 2025, "Tax Policy Design in a Globalized Economy: A Comparative Analysis of Destination and Origin Principles," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-07.
• Laurence Jacquet & Stéphane ROBIN, 2025, "R&D Tax Credits across the EU: Nonsense or Common Sense? A Dynamic Panel Data Approach," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-09.
• A. de Palma & R. Lindsey & S. Proost & Y. Riou & A. Trannoy, 2025, "Why combating climate change is so challenging," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-10.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Barbara Zbroinska & Izabela Konieczna, 2025, "Reactions of Entrepreneurs and Effects of Introduction of Intellectual Property Box Privilege in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 395-405.
• Milda Valentinaite & Egle Ceponyte & Ingars Zustrups, 2025, "Taxation of Bank Windfall Profits in the Baltics," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 086, Oct.
• A. Turrini & J. Guigue & A. Kiss & F. Lanterna & A. Leodolte & C. Leventi & F. Neher & A. Papini & F. Picos & M. Ricci & K. Van Herck, 2025, "Tax Expenditures In The Eu: Recent Trends And New Policy Challenges," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, volume 24, issue 3, pages 7-17, November.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• Korpela, Heikki, 2025, "Experience rating the unemployment insurance tax: simulation results for Finland," Working Papers, VATT Institute for Economic Research, number 173.
• Vanhala, Mikko & Viertola, Marika, 2025, "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns," Working Papers, VATT Institute for Economic Research, number 174.
• Luca Dedola & Chiara Osbat & Timo Reinelt, 2025, "Market Power and the Heterogeneous Pass-through of Corporate Taxes to Consumer Prices," Working Paper Series, Federal Reserve Bank of San Francisco, number 2025-25, Nov, DOI: 10.24148/wp2025-25.
• Igor K. Klioutchnikov1 & Tatyana V. Saakyan, 2025, "Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 74-91, February, DOI: 10.31107/2075-1990-2025-1-74-91.
• L. V. Polezharova & D. M. Volkov, 2025, "Tax Incentives for Scientific and Technological Development: Experience of Foreign Countries and Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 110-125, October, DOI: 10.31107/2075-1990-2025-5-110-125.
• I. A. Mayburov, 2025, "Fiscal Incentives for Innovation in Foreign Countries: An Analytical Review of Positive and Negative Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 126-142, October, DOI: 10.31107/2075-1990-2025-5-126-142.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025, "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring, Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025, "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring (In Russian), Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Vásquez Cordano, Arturo Leonardo, 2025, "Análisis de la Carga Fiscal aplicada al Sector Hidrocarburos en el Perú. Evaluación comparativa a nivel latinoamericano y lecciones aprendidas," Documentos de Trabajo, Escuela de Postgrado GERENS, number 012, Aug.
• Pierre Courtioux & François Métivier, 2025, "Conditionnalité du crédit d’impôt recherche à un critère de versement de dividendes : un exercice de microsimulation," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05131858, Jun.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Institut des Politiques Publiques, HAL, number hal-05423119, Sep.
• Andrea Lassmann & Federica Liberini & Antonio Russo & Angel Cuevas Rumin & Rubén Cuevas, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," Post-Print, HAL, number hal-04910755, Feb, DOI: 10.1016/j.euroecorev.2024.104935.
• Manthos Delis & Emilios Galariotis & Maria Iosifidi & Steven Ongena, 2025, "Corporate taxes and entrepreneurs' income: A credit channel," Post-Print, HAL, number hal-05122440, Jul, DOI: 10.1016/j.jcorpfin.2025.102805.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Sciences Po Economics Publications (main), HAL, number hal-05496025, Sep.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, HAL, number hal-05046793, Apr.
• Grégoire Rota-Graziosi & Rabah Arezki & Frederick van Der Ploeg & Van Dao, 2025, "Taxation and Industrialization: Global Evidence from the Introduction of the Value Added Tax," Working Papers, HAL, number hal-05111441, Jun.
• Pierre Courtioux & François Métivier, 2025, "Conditionnalité du crédit d’impôt recherche à un critère de versement de dividendes : un exercice de microsimulation," Working Papers, HAL, number hal-05131858, Jun.
• Luisito Bertinelli & Olivier Cardi & Kübra Höke & Romain Restout, 2025, "Dynamic Effects of Corporate Taxation in Open Economy," Working Papers, HAL, number hal-05240755, Sep.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Working Papers, HAL, number hal-05423119, Sep.
• 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-.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers, IZA Network @ LISER, number 17868, Apr.
• Winter, Richard & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes, 2025, "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms," IZA Discussion Papers, IZA Network @ LISER, number 17983, Jul.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, IZA Network @ LISER, number 18106, Sep.
• Dong, Sarah & Satyadini, Agung & Sinning, Mathias, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," IZA Discussion Papers, IZA Network @ LISER, number 18108, Sep.
• Martins, Ana & Pereira dos Santos, João & Pozzobon, Fernando, 2025, "Sailing Through Troubled Waters: Evidence from Support Discontinuities to Firms in Times of Crisis," IZA Discussion Papers, IZA Network @ LISER, number 18136, Sep.
• Dingwen Wu & Hongjian Wang & Haiyan Jiang & Carl Hsin-Han Shen, 2025, "Spill-Over Effect of Tax Policy on the Environment: Evidence from Regression Discontinuity Design," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 88, issue 7, pages 1905-1935, July, DOI: 10.1007/s10640-025-00993-z.
• Guillermo Peña, 2025, "Adopting the euro does not work without political integration," International Economics and Economic Policy, Springer, volume 22, issue 2, pages 1-21, May, DOI: 10.1007/s10368-025-00657-9.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2025, "The pass-through of temporary VAT rate cuts: evidence from German supermarket retail," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 51-97, February, DOI: 10.1007/s10797-023-09824-7.
• Felix Hugger, 2025, "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 271-309, February, DOI: 10.1007/s10797-024-09827-y.
• Aliisa Koivisto, 2025, "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 347-386, April, DOI: 10.1007/s10797-024-09837-w.
• Katarzyna Bilicka, 2025, "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 429-465, April, DOI: 10.1007/s10797-024-09838-9.
• Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025, "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 566-594, April, DOI: 10.1007/s10797-024-09844-x.
• Nicolas Yol, 2025, "How a French corporate tax reform raised wages: evidence from an innovative method," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 387-428, April, DOI: 10.1007/s10797-024-09846-9.
• Wolfram F. Richter, 2025, "Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 659-679, June, DOI: 10.1007/s10797-024-09848-7.
• Wolfram F. Richter, 2025, "Correction: Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 918-918, June, DOI: 10.1007/s10797-024-09853-w.
• Michael McMahon & Eleanor Doyle & Stephen Kinsella, 2025, "Intangible income shifting: the impact of digitalisation on falling corporate tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1335-1365, October, DOI: 10.1007/s10797-025-09883-y.
• Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025, "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1366-1398, October, DOI: 10.1007/s10797-025-09885-w.
• Arjan Lejour & Maarten van ’t Riet, 2025, "Tax avoidance by redirecting royalty flows: estimating the global revenue loss," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1289-1334, October, DOI: 10.1007/s10797-025-09890-z.
• Shigeo Morita & Hirofumi Okoshi, 2025, "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1839-1864, December, DOI: 10.1007/s10797-025-09894-9.
• Xixi Zhang & Matthias Petutschnig, 2025, "Mutual agreement procedure and foreign direct investments: evidence from firm-level data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1777-1838, December, DOI: 10.1007/s10797-025-09899-4.
• Lysle Boller & Clare Doyle & Juan Carlos Suárez Serrato, 2025, "Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1691-1733, December, DOI: 10.1007/s10797-025-09900-0.
• Svetlana Ledyaeva, 2025, "Trade Diversion effects of China`s Vat Export Rebates," Open Economies Review, Springer, volume 36, issue 2, pages 541-575, April, DOI: 10.1007/s11079-024-09769-2.
• Binglin He & Yukun Sun & Kezhong Zhang, 2025, "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, volume 36, issue 4, pages 1193-1227, September, DOI: 10.1007/s11079-024-09790-5.
• Shu-Ching Chou & Yu-Hsiu Cheng & Yenn-Ru Chen, 2025, "Grabbing or helping hand? The impact of government subsidies on innovation and performance for firms in cultural and creative industries," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1719-1755, May, DOI: 10.1007/s11156-024-01345-6.
• Fernando Alexandre & Miguel Chaves & Miguel Portela, 2025, "Investment grants and firms’ productivity: how effective is a grant booster shot?," Small Business Economics, Springer, volume 64, issue 4, pages 1601-1641, April, DOI: 10.1007/s11187-024-00955-7.
• José Mesquita & João Pereira dos Santos & José Tavares, 2025, "European funds and firm performance: evidence from a natural experiment," Small Business Economics, Springer, volume 65, issue 4, pages 2143-2178, December, DOI: 10.1007/s11187-025-01052-z.
• Ken Tabata, 2025, "The Effects of Financial Frictions on Optimal Corporate Income and Consumption Taxation in an R&D-Driven Growth Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 304, Dec.
• Matteo F. Ghilardi & Roy Zilberman, 2025, "Fiscal Financing and Investment Irreversibility," Working Papers, Lancaster University Management School, Economics Department, number 422913074.
• Patrick Gruning, 2025, "The Economic Impact of the Deposit Interest Rate Adjustment Speed," Working Papers, Latvijas Banka, number 2025/05, Aug.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Ana Martins & João Pereira dos Santos & Fernando Pozzobon, 2025, "Sailing through Troubled Waters: Evidence from the APOIAR Program," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 190, May, revised May 2025.
• 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.
• Kunka Petkova & Daniel Fehling, 2025, "10 Years of BEPS and its meaning for the OECD Two-Pillar Solution - Comments from a German perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 286-298, DOI: 10.1628/fa-2025-0009.
• Martina Rechbauer & Silke Rünger & Benedikt Sieghartsleitner, 2025, "CFC Rules and Investment Activity: The Role of the ATAD," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 191-245, DOI: 10.1628/fa-2026-0001.
• Preetika Joshi & Kevin Markle & Leslie Robinson, 2025, "Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 246-285, DOI: 10.1628/fa-2026-0006.
• Thornton Matheson & Thomas Brosy & Alexander Klemm & Laura Power, 2025, "The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 4, pages 437-477, DOI: 10.1628/fa-2026-0010.
• Fujiwara Kentaro, 2025, "Memorandum on the Allocation of Taxing Rights on VAT in the EU:Research Issues in Light of the Precedents of the Court of Justice of the European Union in the Era of the Sixth Directive," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 1, pages 1-28, August, DOI: 10.57520/prippr.21-1-2.
• Nakamura Mayuko, 2025, "BEPS 2.0 Dispute Resolution - The Need for Effective Dispute Prevention/Resolution in a Global Taxation Framework," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 1, pages 1-20, July, DOI: 10.57520/prippr.21-1-3.
• Bamba Yasuo, 2025, "Fundamental Corporate Tax Reform: Exploring a New Corporate Tax System with Destination-Based Cash Flow Taxation and Residual Profit Allocation," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 2, pages 1-41, September, DOI: 10.57520/prippr.21-2-2.
• 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.