Research classified by Journal of Economic Literature (JEL) codes

2025

• Mark Duggan & Jonathan Gruber & Audrey Guo, 2025, "The Revenue and Distributional Impacts of Unemployment Insurance Reform: Evidence from California," NBER Working Papers, National Bureau of Economic Research, Inc, number 33995, Jul.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," NBER Working Papers, National Bureau of Economic Research, Inc, number 34418, Oct.
• O. Arnal & U. Di Nallo & J-P. Martin, 2025, "La réforme du taux statutaire de l’Impôt sur les Sociétés," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2025-18.
• Presiana Nenkova & Velichka Nikolova & Angel Angelov, 2025, "The Bulgarian Tax System in the Context of the European Union Countries: Comparative Aspects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 1-11–41, June.
• Arjola Mersini & Ermira Qosja, 2025, "Reflections on the Entrepreneurship Ecosystem in Albania," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 221-238, July.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2025, "L’impôt minimum mondial et l’imposition des bénéfices des EMN," OECD Taxation Working Papers, OECD Publishing, number 68, Feb, DOI: 10.1787/e140a239-fr.
• Samuel Delpeuch & Ana Cinta González Cabral & Felix Hugger & Pierce O’Reilly, 2025, "MNE Business Functions and Corporate Taxation," OECD Taxation Working Papers, OECD Publishing, number 71, Jan, DOI: 10.1787/53109021-en.
• Luisa Dressler & Ross Warwick, 2025, "Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration," OECD Taxation Working Papers, OECD Publishing, number 73, Mar, DOI: 10.1787/08e15e33-en.
• Jens Mathias Arnold & Piet Battiau & Falilou Fall & Karoline Spies, 2025, "The reform of Brazil’s consumption tax system: A historic achievement," OECD Economics Department Working Papers, OECD Publishing, number 1848, Nov, DOI: 10.1787/2a85e559-en.
• Oecd, 2025, "The drivers and impacts of subsidies to steel firms," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 184, Oct, DOI: 10.1787/33e4b097-en.
• Oecd, 2025, "Government support in the solar and wind value chains," OECD Trade Policy Papers, OECD Publishing, number 288, Jan, DOI: 10.1787/d82881fd-en.
• Oecd, 2025, "How governments back the largest manufacturing firms: Insights from the OECD MAGIC Database," OECD Trade Policy Papers, OECD Publishing, number 289, Feb, DOI: 10.1787/d93ed7db-en.
• Oecd, 2025, "The Market Implications of Industrial Subsidies," OECD Trade Policy Papers, OECD Publishing, number 296, Jun, DOI: 10.1787/e40b793f-en.
• Kinga-Erzsébet FÜLÖP & Árpád-Zoltán FÜLÖP, 2025, "Liquidation Of Companies: Accounting, Legal And Fiscal Implications In The Current Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 132-140, July.
• Shigeo Morita & Yukihiro Nishimura, 2025, "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02-Rev2., Feb, revised Jul 2025.
• Kazuki Onji & Roger H. Gordon & Tue Gørgens, 2025, "Takeovers and taxes: Estimates from a two-sided matching model," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-10, Sep.
• Jean Hindriks & Yukihiro Nishimura, 2025, "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-13, Sep.
• Antonia Hohmann & Valeria Merlo & Nadine Riedel, 2025, "Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 427-480.
• Ábel, István & Lóga, Máté & Szabó, István Attila & Tóth, Orsolya Éva, 2025, "The competitiveness of the European Union in the light of human capital – what the Draghi report leaves out," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 1, pages 9-30, DOI: https://doi.org/10.35551/PFQ_2025_1.
• Piergallini, Alessandro, 2025, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 125362, Mar.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 126538, Sep.
• Ayoki, Milton, 2025, "Sahel fuel smuggling and terrorist taxation: How ECOWAS subsidy reform created a Jihadist revenue haven along the Niger–Nigeria border (Magaria–Jibia Axis)," MPRA Paper, University Library of Munich, Germany, number 126590, May.
• Ayoki, Milton, 2025, "The stability clause paradox: How binding tax commitments in mining contracts undermine WAEMU/CEMAC coordination and lock in race-to-the-bottom dynamics," MPRA Paper, University Library of Munich, Germany, number 127203, Dec.
• Bell, Peter, 2025, "Method for Comparing Economic Impacts Caused by Government Actions on Natural Resource Extraction in Logging, Oil and Gas, and Mining," MPRA Paper, University Library of Munich, Germany, number 127298, Dec.
• Bell, Peter, 2025, "How Courts are Leading Change for Mining Law in BC with International Standards," MPRA Paper, University Library of Munich, Germany, number 127495, Dec.
• Haufler, Andreas & Kato, Hayato, 2025, "A global minimum tax for large firms only: Implications for tax competition," MPRA Paper, University Library of Munich, Germany, number 127558, Oct.
• João B. Duarte & Afonso S. Moura, 2025, "The Real and Financial Effects of Local Corporate Tax Increases: Evidence from Linked Firm–Bank Data," Working Papers, Banco de Portugal, Economics and Research Department, number w202511.
• Phanjarat Daengnimvikul & Kanis Saengchote, 2025, "Tax Incentives and the Cost of Sustainable Debt: Evidence from Thailand’s ESG Fund Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 241, Oct.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025, "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers, JDI Executive Programs, number 2025-05, Feb.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Development Discussion Papers, JDI Executive Programs, number 2025-13, Nov.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Working Paper, Economics Department, Queen's University, number 1541, Nov.
• Nu Nu Win & Jonathan Hambur & Robert Breunig, 2025, "Are Investment Tax Breaks Effective? Australian Evidence," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2025-01, Feb, DOI: 10.47688/rdp2025-01.
• Wang, Maria & Kässi, Otto & Kuusi, Tero, 2025, "Subsidies, But for What? A Comparative Look at Finland’s Green Subsidies," ETLA Brief, The Research Institute of the Finnish Economy, number 163, Sep.
• Ali-Yrkkö, Jyrki, 2025, "Searching for the Role of the State – Why Industrial Policy Has Made a Comeback?," ETLA Brief, The Research Institute of the Finnish Economy, number 165, Nov.
• Sohee Park, 2025, "Domestic Demand as Industrial Strategy: China's 2025 Consumer Goods Trade-in Policy, with Policy Implications for South Korea," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 021806, Oct.
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025, "Too much of a good thing? The macro implications of massive firm entry," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 25/1112, Mar.
• Maarten van ‘t Riet & Arjan Lejour, 2025, "Developing Countries, tax Treaty Shopping and the Global Minimum Tax," Public Finance Review, , volume 53, issue 6, pages 671-732, November, DOI: 10.1177/10911421251334849.
• Wanru Wang & Beiqi Xuanyuan & Xuhui Peng, 2025, "Corporate Tax Burden and the Digitalization of Global Value Chains: Evidence From Chinese Listed Firms," SAGE Open, , volume 15, issue 3, pages 21582440251, August, DOI: 10.1177/21582440251353272.
• Andrea Recine & Massimiliano Tancioni, 2025, "Macroeconomic Effects of Government Defense and Non-Defense R&D," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 262, May.
• Karolina Magdalena Konopczak & Aleksander Pawlak, 2025, "Transfer zysku z gospodarki polskiej – skala i skutki fiskalne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 68-87.
• Xiaolin Yu & Kai Wan, 2025, "Public data openness and carbon emission reduction in administrative boundary areas," The Annals of Regional Science, Springer;Western Regional Science Association, volume 74, issue 2, pages 1-30, June, DOI: 10.1007/s00168-025-01374-6.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2025, "On the main determinants of startup investment in developing countries," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 42, issue 2, pages 459-477, July, DOI: 10.1007/s40888-025-00369-y.
• Emanuele Ciani & Adele Grompone & Elisabetta Olivieri, 2025, "Jobs for the Long-Term Unemployed: Place-Based Policies in Depressed Areas," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 11, issue 1, pages 211-252, March, DOI: 10.1007/s40797-023-00264-0.
• Simon Helms & Reinald Koch & Till B. Scheider, 2025, "Tax system characteristics and country-level differences in earnings management," Journal of Business Economics, Springer, volume 95, issue 8, pages 1107-1140, November, DOI: 10.1007/s11573-025-01239-6.
• Yang Hu & Wei Cui & Xiuting Piao & Yingying Ye & Yuxiang Cheng & Song Zeng, 2025, "The Impact of R&D Tax Incentives on Employment: Evidence from Chinese Manufacturing Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 1, pages 2310-2340, March, DOI: 10.1007/s13132-024-02091-9.
• César Rodríguez-Gutiérrez & Juan Francisco Canal-Domínguez, 2025, "R&D Subsidies in Spain: are they Really Useful?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 2, pages 8085-8109, June, DOI: 10.1007/s13132-024-02174-7.
• Anil Arya & Tyler Atanasov & Brian Mittendorf & Dae-Hee Yoon, 2025, "Inventory planning and tax incentives for charitable giving," Review of Accounting Studies, Springer, volume 30, issue 1, pages 287-310, March, DOI: 10.1007/s11142-023-09818-0.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Nicolás Forteza & Elvira Prades & Marc Roca, 2025, "Analyzing VAT pass-through in Spain using web-scraped supermarket data and machine learning," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 16, issue 1, pages 137-189, March, DOI: 10.1007/s13209-025-00309-w.
• Tito Cordella, 2025, "Optimizing Finance for Development," Springer Books, Springer, chapter 0, in: George Kararach & Emmanuel Pinto Moreira & Victor Murinde, "The Palgrave Handbook of Development Finance", DOI: 10.1007/978-3-031-77422-5_5.
• Cheng-Wen Lee & Mao-Wen Fu, 2025, "Bridging the Gap: Challenges and Strategies for Corporate Energy Conservation and Carbon Reduction," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 15, issue 1, pages 1-10.
• Zaenal Fahmi & Eduard Ary Binsar Naibaho, 2025, "The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 15, issue 3, pages 1-2.
• Cheng-Wen Lee & Ming-Yung Chen, 2025, "Determinants of Information Security Risks in Multinational Enterprises: A Comprehensive Analysis," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 1, pages 1-5.
• Yu-Ting Huang & Tae-Young Kim, 2025, "A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-1.
• Šimon Uličný & Alena Andrejovská, 2025, "Corporate tax rates in the EU: harmonisation and competition from the perspective of convergence analyses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 305-315, September, DOI: 10.9770/r6385869332.
• Brian Fabo & Pavel Gertler & Peter Toth, 2025, "From VAT Cuts to Price Tags: Evidence from Scanner Data," Working and Discussion Papers, Research Department, National Bank of Slovakia, number WP 7/2025, Jul.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2025, "Corporate Social Responsibility and Profit Shifting," European Accounting Review, Taylor & Francis Journals, volume 34, issue 1, pages 1-29, January, DOI: 10.1080/09638180.2024.2303971.
• Yuanyuan Gu & Jhorland Ayala Garcia, 2025, "Emigration and tax revenue," The Journal of International Trade & Economic Development, Taylor & Francis Journals, volume 34, issue 6, pages 1517-1533, August, DOI: 10.1080/09638199.2024.2389875.
• van 't Riet, Maarten & Lejour, Arjan, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," Other publications TiSEM, Tilburg University, School of Economics and Management, number 1f76049e-79f4-4b65-a474-7.
• Michael Smart & Matthew Kronberg & Josip Lesica & Huju Liu, 2025, "The employment effects of a pandemic wage subsidy," Working Papers, University of Toronto, Department of Economics, number tecipa-796, Jan.
• Youssef BOUAZIZI & Fouzi MOURJI, 2025, "L’investissement et la fiscalité au Maroc : les enseignements d’une approche sectorielle," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 62, pages 151-173.
• Miguel Ángel Vázquez Taín & María Bastida Domínguez & Alberto Vaquero García & Maite Cancelo Márquez, 2025, "Tributación efectiva de las Cooperativas en el Impuesto sobre Sociedades: evaluación y cuantificación de los beneficios fiscales para el caso español
  [Effective corporate taxation of cooperatives: assessment and quantification of tax benefits for ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 150, pages 102340-1023, DOI: 10.5209/reve.102340.
• Won Fy Lee & Aaron Sojourner & Elizabeth E. Davis & Jonathan Borowsky, 2025, "Effects of Child-Care Vouchers on Price, Quantity, and Provider Turnover in Private-Care Markets," Journal of Human Capital, University of Chicago Press, volume 19, issue 1, pages 1-30, DOI: 10.1086/734085.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2025, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," National Tax Journal, University of Chicago Press, volume 78, issue 4, pages 821-861, DOI: 10.1086/736219.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2025, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," Tax Policy and the Economy, University of Chicago Press, volume 39, issue 1, pages 83-116, DOI: 10.1086/734962.
• Leonzio Rizzo & Riccardo Secomandi & Luisa Loiacono & Enrico Rubolino, 2025, "Taxing Big Firms' Extra Profits: Evidence from the "Robin Hood" Tax," Working Papers, University of Ferrara, Department of Economics, number 20250214, Nov.
• BULEARCA, Marius, 2025, "Ways For Improving The Specific Taxation System Applied To The Oil And Natural Gas Sector In Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 13, issue 1, pages 21-35, October, DOI: https://doi.org/10.65672/jfme.2025..
• Gjymshana Erik & Roggeman Annelies & Verleyen Isabelle, 2025, "R&D tax credits, innovative activity and the targeting approach," Economics and Business Review, Sciendo, volume 11, issue 4, pages 7-32, DOI: 10.18559/ebr.2025.4.2306.
• BOATENG Kwakye & OMANE-ANTWI Kwame Bosiako & QUEKU Yaw Ndori, 2025, "Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target," Foundations of Management, Sciendo, volume 17, issue 1, pages 247-272, DOI: 10.2478/fman-2025-0017.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Wołosz Małgorzata, 2025, "Between Tunneling and Efficiency – A Global Empirical Review of the Impact of Related-Party Transactions (RPT) on Subsidiary Performance," Journal of Intercultural Management, Sciendo, volume 17, issue 4, pages 32-58, DOI: 10.2478/joim-2025-0014.
• Langenmayr Dominika, 2025, "Erbschaftsteuer-Reform: Für ein einfaches, faires und generationengerechtes System," Wirtschaftsdienst, Sciendo, volume 105, issue 11, pages 787-791, DOI: 10.2478/wd-2025-0203.
• Fichtner Ferdinand & Junker Simon & Michelsen Claus, 2025, "Zur Bundestagswahl: Wie die Parteien die Investitionstätigkeit ankurbeln wollen," Wirtschaftsdienst, Sciendo, volume 105, issue 2, pages 104-111, DOI: 10.2478/wd-2025-0030.
• Glavan Bogdan & Anghel Flavia & Israel Karl-Friedrich, 2025, "Public Funding of Entrepreneurship: a Case Study on Start-ups in Romania," Zagreb International Review of Economics and Business, Sciendo, volume 28, issue 2, pages 67-88, DOI: 10.2478/zireb-2025-0016.
• Stella Sophie Zilian, 2025, "Datenquellen für die Analyse von Berufen, Kompetenzen, Skills und Tasks," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 31, Jan.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2025, "Firm responses to an interest barrier: empirical evidence," Fiscal Studies, John Wiley & Sons, volume 46, issue 2, pages 211-237, June, DOI: 10.1111/1475-5890.12401.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna‐Mariia Tkhir & Haomin Wang, 2025, "Taxation Of Top Incomes And Tax Avoidance," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 3, pages 983-1018, August, DOI: 10.1111/iere.12758.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Bui, Thao & Eichfelder, Sebastian & Jirmann, Julia & Santiago da Costa, Sibel, 2025, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen können," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 289.
• Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025, "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 299.
• Amberger, Harald & Gallemore, John & Wilde, Jaron, 2025, "Corporate tax system complexity and investment sensitivity to tax policy changes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 300.
• Blaufus, Kay & Maiterth, Ralf & Milde, Michael & Sureth, Caren, 2025, "Choosing the wrong box? Behavioral frictions and limits of tax advice in tax regime choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 304.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
• Eichfelder, Sebastian & Nguyen, Hang T. T., 2025, "Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 309.
• Holtmann, Svea & Braun, Anna-Sophie & Cho, Jae & Koch, Reinald & Langenmayr, Dominika, 2025, "Investment effects of a quasi-robot tax: Evidence from South Korea," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 308.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.
• Neumeier, Florian & Gstrein, David & Peichl, Andreas & Zamorski, Pascal, 2025, "Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325380.
• Becker, Johannes, 2025, "Optimal indirect taxation when firms avoid profit taxes," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325467.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local policy misperceptions and investment: Experimental evidence from firm decision makers," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-024.
• Arnemann, Laura & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes & Buhlmann, Florian & Karlsson, Christopher, 2025, "Narratives about fiscal policy: Are firm decision-makers' tax preferences driven by redistribution or fiscal consolidation motives?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-012.
• Bray, Sean & Bunn, Daniel & Gaul, Johannes & Spengel, Christoph, 2025, "OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-053.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2025, "Harnessing deductions to increase tax compliance and formalization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-067.

2024

• Thomas A. Gresik & Guttorm Schjelderup, 2024, "Transfer pricing under global adoption of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 243-261, February, DOI: 10.1007/s10797-023-09783-z.
• Pranvera Shehaj & Alfons J. Weichenrieder, 2024, "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 203-242, February, DOI: 10.1007/s10797-023-09812-x.
• Alisa Frey & Justus Haucap, 2024, "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 160-202, February, DOI: 10.1007/s10797-023-09813-w.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 593-634, April, DOI: 10.1007/s10797-023-09818-5.
• Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo, 2024, "The regressivity of CIT exemptions in Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 909-934, June, DOI: 10.1007/s10797-023-09825-6.
• Guttorm Schjelderup & Frank Stähler, 2024, "The economics of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 4, pages 935-952, August, DOI: 10.1007/s10797-023-09794-w.
• Dhammika Dharmapala, 2024, "The consequences of the 2017 US international tax reform: a survey of the evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 4, pages 1158-1178, August, DOI: 10.1007/s10797-023-09823-8.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024, "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 6, pages 1463-1493, December, DOI: 10.1007/s10797-024-09857-6.
• Theodora Bermpei & Antonios Nikolaos Kalyvas & Simon Wolfe, 2024, "Does IRS Monitoring Matter for the Cost of Bank Loans?," Journal of Financial Services Research, Springer;Western Finance Association, volume 65, issue 2, pages 153-188, June, DOI: 10.1007/s10693-023-00403-9.
• Helena Lenihan & Kevin Mulligan & Justin Doran & Christian Rammer & Olubunmi Ipinnaiye, 2024, "R&D grants and R&D tax credits to foreign-owned subsidiaries: Does supporting multinational enterprises’ R&D pay off in terms of firm performance improvements for the host economy?," The Journal of Technology Transfer, Springer, volume 49, issue 2, pages 740-781, April, DOI: 10.1007/s10961-023-09995-9.
• Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz, 2024, "Corporate debt policy and tax uncertainty," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 247-270, January, DOI: 10.1007/s11156-023-01202-y.
• Karolis Matikonis & Matthew Gobey, 2024, "Small Business Property Tax Reductions and Firm Productivity," Small Business Economics, Springer, volume 62, issue 1, pages 307-324, January, DOI: 10.1007/s11187-023-00768-0.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024, "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, volume 63, issue 3, pages 1293-1320, October, DOI: 10.1007/s11187-023-00844-5.
• Toshiyuki Uemura, 2024, "Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 271, May.
• Toshiyuki Uemura, 2024, "The After-tax Marginal Cost and B Index of the R&D Tax System in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 276, Sep.
• Telegdy, Álmos & Tóth, Gábor, 2024, "A támogatott hitelezés hatásvizsgálata Magyarországon
  [Impact assessment of subsidised loans in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 113-130, DOI: 10.18414/KSZ.2024.2.113.
• Olivier Cardi & Fatma Hoke & Romain Restout, 2024, "Dynamic Effects of Corporate Taxation in Open Economy," Working Papers, Lancaster University Management School, Economics Department, number 408700700.
• Andrew R Donaldson, 2024, "The Employment Tax Incentive – a reform proposal," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 310.
• Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024, "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-10.
• Rainer Niemann & Silke Rünger & Peter Schmidt, 2024, "Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 193-233, DOI: 10.1628/fa-2024-0008.
• Takayuki Nagato, 2024, "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 20, issue 1, pages 1-33, February, DOI: 10.57520/prippr.20-1-1.
• Gunther Capelle-Blancard, 2024, "La taxation des transactions financières : une analyse du dispositif français," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 24008, Jun.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Adrien Matray & Karsten Müller & Chenzi Xu & Poorya Kabir, 2024, "EXIM’s Exit: The Real Effects of Trade Financing by Export Credit Agencies," NBER Working Papers, National Bureau of Economic Research, Inc, number 32019, Jan.
• Gabriel Chodorow-Reich & Matthew Smith & Owen M. Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 32180, Mar.
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• James R. Hines Jr. & Emily Horton, 2024, "Banks and Tax-Exempt Debt Arbitrage," NBER Working Papers, National Bureau of Economic Research, Inc, number 32647, Jul.
• Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers, National Bureau of Economic Research, Inc, number 32672, Jul.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024, "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 32801, Aug.
• Anmol Bhandari & Tobey Kass & Thomas J. May & Ellen McGrattan & Evan Schulz, 2024, "On the Nature of Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 32948, Oct.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024, "Tax Policy, Investment and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33132, Nov.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Cherkovets, M. & Ordynskaya, E., 2024, "Potential for the development of paid medical services to increase the availability of medical care in the regions of Russia," Journal of the New Economic Association, New Economic Association, volume 65, issue 4, pages 95-116, DOI: 10.31737/22212264_2024_4_95-116.
• Yonko Yotov, 2024, "Excise Control over the Tax Base for Excise Duty Taxation on Alcohol," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 62-81, September.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2024, "The Global Minimum Tax and the taxation of MNE profit," OECD Taxation Working Papers, OECD Publishing, number 68, Jan, DOI: 10.1787/9a815d6b-en.
• Mariona Mas-Montserrat & Céline Colin & Bert Brys, 2024, "The design of presumptive tax regimes in selected countries," OECD Taxation Working Papers, OECD Publishing, number 69, Mar, DOI: 10.1787/58b6103c-en.
• Ania Thiemann, 2024, "Improving Egypt’s business climate to revive private sector growth," OECD Economics Department Working Papers, OECD Publishing, number 1808, Jul, DOI: 10.1787/a4b2ce91-en.
• Bopha Chhun & Deepika Sehdev & Amy Cano Prentice & Miguel Cárdenas Rodríguez & Ivan Haščič, 2024, "Environmental domain tagging in the OECD PINE database," OECD Environment Working Papers, OECD Publishing, number 232, Mar, DOI: 10.1787/be984b0a-en.
• Oecd, 2024, "Quantifying the role of state enterprises in industrial subsidies," OECD Trade Policy Papers, OECD Publishing, number 282, Jun, DOI: 10.1787/49f39be1-en.
• Mariana PERȚEA, 2024, "Elements Of Taxation And Their Economic Effects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 140-147, July.
• Andreas Hauer & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-06, Apr.
• Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J Notowidigdo, 2024, "Salience and Taxation with Imperfect Competition," The Review of Economic Studies, Review of Economic Studies Ltd, volume 91, issue 1, pages 403-437.
• Sudheer Chava & Baridhi Malakar & Manpreet Singh, 2024, "Impact of Corporate Subsidies on Borrowing Costs of Local Governments: Evidence from Municipal Bonds," Review of Finance, European Finance Association, volume 28, issue 1, pages 117-161.
• Peter Brok, 2024, "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, volume 28, issue 6, pages 2051-2082.
• Qiping Xu & Eric Zwick, 2024, "Tax Policy and Abnormal Investment Behavior," The Review of Financial Studies, Society for Financial Studies, volume 37, issue 10, pages 2971-3023.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 128-133, August.
• Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024, "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 549-558, December.
• Juhász, Péter, 2024, "Competitiveness Challenges and Opportunities in Light of the Draghi Report," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 63-78, DOI: https://doi.org/10.35551/PFQ_2024_4.
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• Petimat Muzaeva, 2024, "Impact of the ATAD Directive on corporate tax revenues in the EU
  [Vliv směrnice ATAD na výnosy korporátní daně v EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 1, pages 35-46, DOI: 10.18267/j.cfuc.586.
• Zuzana Gdovcová & Alena Maaytová, 2024, "The impact of covid-19 on the implementation of the Czech and Slovak state budgets
  [Vliv covid-19 na plnění českého a slovenského státního rozpočtu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 2, pages 23-42, DOI: 10.18267/j.cfuc.591.
• Tereza Havelková & Stanislav Klazar & Barbora Slintáková, 2024, "Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes?
  [Je daň ze slazených nápojů účinná v omezení výskytu cukrovky druhého typu?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 3, pages 45-58, DOI: 10.18267/j.cfuc.606.
• Sára Budínská & Jana Skálová, 2024, "Exit Taxation in Relation to Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 39-62, DOI: 10.18267/j.efaj.285.
• Markéta Mlčúchová, 2024, "Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 1, pages 73-101, DOI: 10.18267/j.polek.1411.
• Martin Boďa & Karel Brychta & Michal Ištok & Veronika Solilová, 2024, "Factors of Credit Ratings for Transfer Pricing of Loans in European Conditions," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 5, pages 727-751, DOI: 10.18267/j.polek.1421.
• Gabriel Chodorow-Reich & Matthew Smith & Owen Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 328, May.
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• Ropponen, Olli, 2024, "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief, The Research Institute of the Finnish Economy, number 139, Oct.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024, "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 145, Feb.
• Kässi, Otto, 2024, "Subsidies for Green Transition and Digitalisation in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 147, Apr.
• Fibriyani Nur Khairin & Jayanti Mandasari, 2024, "Variants of Tax Planning Method Based on Tax Consultant’s Perpective," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 8, issue 1, pages 14-28.
• Cindy Fransiska & Alfonsa Dian Sumarna, 2024, "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 262-275.
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• SALAWU Mary Kehinde & ADIGUN Omotoyosi Aminat & OGUNDIPE Lawrencia Olatunde, 2024, "Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 141-155.
• Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024, "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 67-85, July.
• Julien Pharo, 2024, "Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale
  [Julien Pharo, Corporate democracy and taxation. Theoretical and practical issues involved in introducing," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 36, DOI: https://doi.org/10.4000/11w7o.
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• Sofia Scutari & Tolan Anca Elena, 2024, "Theories On The Tax System And The Impact Of Managerial Administration In The Republic Of Moldova," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 2, pages 22-33, iulie.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Raphael Corbi & Fabio Miessi Sanches, 2024, "Church Tax Exemption and Structure of Religious Markets: a Dynamic Structural Analysis," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2024_31, Dec.
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• Masud Alam, 2024, "Output, employment, and price effects of U.S. narrative tax changes: a factor-augmented vector autoregression approach," Empirical Economics, Springer, volume 67, issue 4, pages 1421-1471, October, DOI: 10.1007/s00181-024-02591-2.
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• Jonas Knaisch, 2024, "How to account for tax planning and its uncertainty in firm valuation?," Journal of Business Economics, Springer, volume 94, issue 4, pages 579-611, May, DOI: 10.1007/s11573-023-01177-1.
• Zhenzhen Chen & Yu He & Yum K. Kwan, 2024, "The High-tech Enterprise Certification Policy and Innovation: Quantity or Quality?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 15, issue 3, pages 14135-14171, September, DOI: 10.1007/s13132-023-01610-4.
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• Richard Sansing, 2024, "Taxing multinational income based on value creation versus value realization: an industry perspective," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1831-1853, June, DOI: 10.1007/s11142-022-09747-4.
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• Viviana Celli & Augusto Cerqua & Guido Pellegrini, 2024, "Does R&D Expenditure Boost Economic Growth in Lagging Regions?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 173, issue 1, pages 249-268, May, DOI: 10.1007/s11205-021-02786-5.
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• Wolfgang Briglauer & Michał Grajek, 2024, "Effectiveness and efficiency of state aid for new broadband networks: evidence from OECD member states," Economics of Innovation and New Technology, Taylor & Francis Journals, volume 33, issue 5, pages 672-700, July, DOI: 10.1080/10438599.2023.2222265.
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• Miguel Ángel Luque Mateo & Lourdes Rueda Guerrero & Víctor Antonio Luque de Haro, 2024, "Gaiacells. Una propuesta de solución habitacional al chabolismo desde el ámbito cooperativo agrícola. Aspectos socioeconómicos, tributarios y arquitectónicos
  [Gaiacells: A Housing Solution Proposal to Shantytowns from the Agricultural Cooperative ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 146, pages 95353-95353, DOI: 10.5209/reve.95353.
• Matteo F. Ghilardi & Roy Zilberman, 2024, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 2, issue 3, pages 409-448, DOI: 10.1086/730221.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024, "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, volume 77, issue 2, pages 349-380, DOI: 10.1086/729293.
• David R. Agrawal & Iuliia Shybalkina, 2024, "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," National Tax Journal, University of Chicago Press, volume 77, issue 4, pages 813-831, DOI: 10.1086/732629.
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024, "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," Tax Policy and the Economy, University of Chicago Press, volume 38, issue 1, pages 101-122, DOI: 10.1086/730053.
• Olivier CARDI & Kübra HÖKE & Romain RESTOUT, 2024, "Dynamic Effects Of Corporate Taxation In Open Economy," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2024-29.
• Won Fy Lee & Aaron Sojourner & Elizabeth E. Davis & Jonathan Borowsky, 2024, "Effects of Child Care Vouchers on Price, Quantity, and Provider Turnover in Private Care Markets," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 23-394, Jan.