Research classified by Journal of Economic Literature (JEL) codes

2024

• Zangina Isshaq & Aisha Mohammed Sissy & Mohammed Amidu, 2024, "Can Extractive and Financial Sector Development Help Build Sustainable Infrastructure in Africa?," Advances in African Economic, Social and Political Development, Springer, in: Mohammed Amidu & Abdallah Ali-Nakyea & Joshua Yindenaba Abor, "Taxation and Management of Natural Resources in Africa", DOI: 10.1007/978-3-031-58124-3_15.
• 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.
• Federica Lanterna & Paolo Liberati, 2024, "On the Use of the Value Added Tax for Redistributive Purposes in Italy," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 10, issue 2, pages 551-584, July, DOI: 10.1007/s40797-023-00224-8.
• 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.
• Dain C. Donelson & Colin Q. Koutney & Lillian F. Mills, 2024, "Nonrecurring income taxes," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1741-1793, June, DOI: 10.1007/s11142-022-09736-7.
• 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.
• Harald J. Amberger & Leslie Robinson, 2024, "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, volume 29, issue 2, pages 996-1038, June, DOI: 10.1007/s11142-023-09760-1.
• Qingkai Dong & Aneesh Raghunandan & Shivaram Rajgopal, 2024, "When do firms deliver on the jobs they promise in return for state aid?," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3633-3678, December, DOI: 10.1007/s11142-023-09804-6.
• Martina Rechbauer & Silke Rünger, 2024, "Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies," Review of Managerial Science, Springer, volume 18, issue 6, pages 1681-1708, June, DOI: 10.1007/s11846-023-00673-6.
• Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024, "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 573-611, December, DOI: 10.1007/s41471-024-00200-7.
• 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.
• Tibor Lalinsky & Jaanika Merikull & Paloma Lopez-Garcia, 2024, "Productivity-enhancing reallocation during the Covid-19 pandemic," Working and Discussion Papers, Research Department, National Bank of Slovakia, number WP 2/2024, Aug.
• 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.
• Yan Zhang & Zhuoran Bai & Christopher Findlay, 2024, "Value-added tax reform and service exports: Evidence from China," The Journal of International Trade & Economic Development, Taylor & Francis Journals, volume 33, issue 4, pages 551-573, May, DOI: 10.1080/09638199.2023.2199437.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate taxation and firm heterogeneity," TEPP Working Paper, TEPP, number 2024-08.
• Helen Miller & Thomas Pope & Kate Smith, 2024, "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, volume 106, issue 1, pages 184-201, January, DOI: 10.1162/rest_a_01166.
• 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," 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.
• Audrey Guo & Melanie Wallskog, 2024, "New Employer Payroll Taxes and Entrepreneurship," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 24-410, Nov.
• Po†Chun Huang, 2024, "Employment Effects of the Unemployment Insurance Tax Base," Journal of Human Resources, University of Wisconsin Press, volume 59, issue 5, pages 1387-1424.
• MIHAILA, Nicoleta, 2024, "Perspectives In Capital Taxation In The Current Economic Context At European Level," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 1, pages 58-67, October.
• Kari S. & Ropponen O., 2024, "Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax," Nordic Tax Journal, Sciendo, volume 2024, issue s1, pages 25-43, DOI: 10.2478/ntaxj-2024-0005.
• Hentze Tobias & Kauder Björn & Obst Thomas, 2024, "Steuersenkung als Investitionstreiber," Wirtschaftsdienst, Sciendo, volume 104, issue 8, pages 543-548, DOI: 10.2478/wd-2024-0142.
• Philipp Heimberger & Andreas Lichtenberger & Bernhard Schütz, 2024, "Klima-Förderungen: Eine Analyse der Verteilung von öffentlichen Fördergeldern im Zuge der Dekarbonisierung," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 29, Nov.
• Eckhard Janeba & Karl Schulz, 2024, "A Theory Of Economic Disintegration," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 65, issue 1, pages 353-392, February, DOI: 10.1111/iere.12665.
• Giese, Henning & Koch, Reinald & Sureth, Caren, 2024, "Where to locate tax employees? The role of tax complexity and tax risk implications," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 285.
• Giese, Henning & Heinemann-Heile, Vanessa, 2024, "Firms' willingness to pay local business tax: The impact of trust and public goods," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 287.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024, "Taxation of top incomes and tax avoidance," Discussion Papers, Deutsche Bundesbank, number 25/2024.
• Grunau, Philipp & Hoffmann, Florian & Lemieux, Thomas & Titze, Mirko, 2025, "Who benefits from place-based policies? Evidence from matched employer-employee data," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 11/2024, revised 2025, DOI: 10.18717/dpj5gp-1b03.
• Boie-Wegener, Matti & Koch, Reinald & Oestreicher, Andreas & Schön, Lena, 2024, "Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten: Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-008.
• Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024, "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-014.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024, "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-022.
• Pierluigi, Angelino & Czarnitzki, Dirk & Hovdan, Brigitte, 2024, "R&D grants and R&D tax credits in Belgium: Evidence on the policy mix," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-074.
• Dourado, Ana Paula & Müller, Jessica & Rangel, Leidson & Spengel, Christoph, 2024, "Discriminatory taxation of investment funds in the European Union: How the CJEU Case-law keeps ignoring neutrality," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-080.
• Suzan Sameer Issa & Adel Ahmed & Mosab I. Tabash & Md. Rehan Khan & Zilola Shamansurova & Umar Farooq, 2024, "Examining the Interplay between Tax Systems and Corporate Finance across Diverse Asian Economies," Advances in Decision Sciences, Asia University, Taiwan, volume 28, issue 3, pages 1-24, September.
• Yan Bai & Keyu Jin & Dan Lu, 2024, "Misallocation under Trade Liberalization," American Economic Review, American Economic Association, volume 114, issue 7, pages 1949-1985, July, DOI: 10.1257/aer.20200596.
• Martin O'Connell & Kate Smith, 2024, "Optimal Sin Taxation and Market Power," American Economic Journal: Applied Economics, American Economic Association, volume 16, issue 4, pages 34-70, October, DOI: 10.1257/app.20220407.
• Özlem Kina & Ctirad Slavík & Hakki Yazici, 2024, "Redistributive Capital Taxation Revisited," American Economic Journal: Macroeconomics, American Economic Association, volume 16, issue 2, pages 182-216, April, DOI: 10.1257/mac.20200395.
• Felipe Lobel & Thiago Scot & Pedro Zúniga, 2024, "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 482-517, February, DOI: 10.1257/pol.20210587.
• Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2024, "Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 2, pages 300-334, May, DOI: 10.1257/pol.20220007.
• Andreas Gerster & Michael Kramm, 2024, "Optimal Internality Taxation of Product Attributes," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 3, pages 394-419, August, DOI: 10.1257/pol.20220416.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024, "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 4, pages 194-222, November, DOI: 10.1257/pol.20220530.
• Daron Acemoglu & Todd Lensman, 2024, "Regulating Transformative Technologies," American Economic Review: Insights, American Economic Association, volume 6, issue 3, pages 359-376, September, DOI: 10.1257/aeri.20230353.
• Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2024, "Heterogeneity in Corporate Tax Incidence by Worker Characteristics," AEA Papers and Proceedings, American Economic Association, volume 114, pages 346-351, May, DOI: 10.1257/pandp.20241095.
• Dustin Swonder & Damián Vergara, 2024, "A Simple Model of Corporate Tax Incidence," AEA Papers and Proceedings, American Economic Association, volume 114, pages 352-357, May, DOI: 10.1257/pandp.20241096.
• Juan Carlos Suárez Serrato & Owen Zidar, 2024, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, volume 114, pages 358-363, May, DOI: 10.1257/pandp.20241097.
• David Berger & Kyle Herkenhoff & Simon Mongey & Negin Mousavi, 2024, "Monopsony Amplifies Distortions from Progressive Taxes," AEA Papers and Proceedings, American Economic Association, volume 114, pages 555-560, May, DOI: 10.1257/pandp.20241002.
• Anne Brockmeyer & Giulia Mascagni & Vedanth Nair & Mazhar Waseem & Miguel Almunia, 2024, "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 107-132, Winter, DOI: 10.1257/jep.38.1.107.
• Kevin Corinth & Naomi Feldman, 2024, "Are Opportunity Zones an Effective Place-Based Policy?," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 113-136, Summer, DOI: 10.1257/jep.38.3.113.
• William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024, "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 3-32, Summer, DOI: 10.1257/jep.38.3.3.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 61-88, Summer, DOI: 10.1257/jep.38.3.61.
• Kimberly A. Clausing, 2024, "US International Corporate Taxation after the Tax Cuts and Jobs Act," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 89-112, Summer, DOI: 10.1257/jep.38.3.89.
• Alex Rees-Jones, 2024, "Behavioral Incentive Compatibility and Empirically Informed Welfare Analysis: An Introductory Guide," Journal of Economic Perspectives, American Economic Association, volume 38, issue 4, pages 155-174, Fall, DOI: 10.1257/jep.38.4.155.
• Isaac Peter OTAI, 2024, "The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 64-73, October, DOI: 10.37945/cbr.2024.10.07.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024, "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 40-45, August, DOI: 10.37945/cbr.2024.08.05.
• Elena STĂNCIULESCU, 2024, "RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 33-38, September, DOI: 10.37945/cbr.2024.09.04.
• Yaw Ndori Queku & Baba Adibura Seidu & Ben Ebo Attom & Emmanuel Carsamer & Anokye Mohammed Adam & Michael Fayeme & Samuel Acquah, 2024, "Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter?," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 271-291, DOI: https://doi.org/10.15826/jtr.2024.1.
• Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024, "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 417-434, DOI: https://doi.org/10.15826/jtr.2024.1.
• Muhammad Diaz Arda Kusuma & Vid Adrison, 2024, "Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 475-492, DOI: https://doi.org/10.15826/jtr.2024.1.
• Damián Pierri & Domenico Ferraro, 2024, "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," Documentos de trabajo del Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), number 2024-96, Nov.
• Costel Istrate, 2024, "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 5-28, January.
• Luca Papi, 2024, "Superbonus o Supermalus? Un addendum per un bilancio dei recenti incentivi fiscali in materia edilizia," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 490, Oct.
• Réka Juhász & Nathan Lane & Dani Rodrik, 2024, "The New Economics of Industrial Policy," Annual Review of Economics, Annual Reviews, volume 16, issue 1, pages 213-242, August, DOI: 10.1146/annurev-economics-081023-02.
• Domenico Ferraro & Damián Pierri, 2024, "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 341, Oct.
• Andreas Haufler & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Papers, arXiv.org, number 2404.14302, Apr, revised Oct 2025.
• Marija Davidovic & Hrvoje Simovic, 2024, "The Influence Of The Tax Burden On Profits On The Movement Of Foreign Direct Investment In The Countries Of The European Union," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 33, issue 2, pages 425-451, December, DOI: 10.17818/EMIP/2024/2.4.
• Philipp Krug & Dominika Langenmayr, 2024, "Taxing Transitions: Inheritance Tax and Family Firm Succession," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 233, Apr.
• Alena Andrejovska & Jozef Glova & Martina Regaskova & Natalia Slyvkanyc, 2024, "The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 27, issue 1, pages 175-191, March, DOI: 10.15240/tul/001/2024-1-011.
• Nicolás Forteza & Elvira Prades & Marc Roca, 2024, "Analysing the VAT cut pass-through in Spain using web-scraped supermarket data and machine learning," Working Papers, Banco de España, number 2417, May, DOI: https://doi.org/10.53479/36652.
• Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024, "The market externalities of tax evasion," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1467, Oct.
• Rachel Soloveichik, 2024, "Radio Spectra as Telecommunications Assets," BEA Papers, Bureau of Economic Analysis, number 0133, Dec.
• Nicolas Forteza & Elvira Prades & Marc Roca, 2024, "Analysing the VAT Cut Pass-Through in Spain Using Web Scraped Supermarket Data and Machine Learning," Working papers, Banque de France, number 951.
• Innocente Murasi & John Karangwa & Christos Kotsogiannis & Luca Salvadori, 2024, "E-invoicing, Tax Audits and VAT Compliance," Working Papers, Barcelona School of Economics, number 1454, Jul.
• Aner Sela & Yizhaq Minchuk, 2024, "Carrots and sticks: collaboration of taxation and subsidies in contests," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2407.
• Enisse Kharroubi & Frank Smets, 2024, "Monetary policy with profit-driven inflation," BIS Working Papers, Bank for International Settlements, number 1167, Feb.
• Guy Meunier & Jean‐Pierre Ponssard, 2024, "Green industrial policy, information asymmetry, and repayable advance," Journal of Public Economic Theory, Association for Public Economic Theory, volume 26, issue 1, February, DOI: 10.1111/jpet.12668.
• Ioannis Bournakis & Mike Tsionas, 2024, "A Non‐parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, volume 86, issue 3, pages 641-671, June, DOI: 10.1111/obes.12594.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2024, "Fiscal federalism and foreign direct investment – An empirical analysis," The World Economy, Wiley Blackwell, volume 47, issue 6, pages 2287-2331, June, DOI: 10.1111/twec.13547.
• Max Brès & Philipp Kircher & David Koll, 2024, "Future Versus Today’s Improvements: The Trade-off of Place-Based Policies," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2024_573, Jul.
• Quentin Clair, 2024, "Juridical Ontologies of Production and the Ricardian Machine," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 1, pages 133-157, February, DOI: 10.1515/ael-2022-0018.
• Dinerstein Marcos & Patiño Peña Fausto, 2024, "Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 2, pages 633-675, DOI: 10.1515/bejm-2023-0138.
• Lazar Sebastian, 2024, "Effective Tax Rates and Firm Size under Turnover Tax: Evidence from a Natural Experiment on SMEs," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 18, issue 1, pages 1-13, DOI: 10.1515/econ-2022-0079.
• Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024, "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, volume 21, issue 1, pages 97-132, DOI: 10.1515/ev-2023-0066.
• J. David Brown & Matthew Denes & Ran Duchin & John Hackney, 2024, "How Big is Small? The Economic Effects of Access to Small Business Subsidies," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-28, Jun.
• Audrey Guo, 2024, "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-35, Jun.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1999, May.
• Eirik S. Amundsen, 2024, "Rent Taxes on Natural Resources in Norway: A Short Overview," CESifo Working Paper Series, CESifo, number 10911.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli & Paolo Panteghini, 2024, "On the Main Determinants of Start-Up Investment in Developing Countries," CESifo Working Paper Series, CESifo, number 11014.
• Michael Overesch & Dirk Schindler & Georg Wamser, 2024, "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 11018.
• Valeria Merlo & Georg Wamser, 2024, "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series, CESifo, number 11045.
• Sophie Cottet, 2024, "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series, CESifo, number 11076.
• Andreas Haufler & Hayato Kato & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," CESifo Working Paper Series, CESifo, number 11087.
• Shafik Hebous & Andualem Mengistu, 2024, "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," CESifo Working Paper Series, CESifo, number 11147.
• İrem Güçeri & Xipei Hou & Jing Xing & Irem Guceri, 2024, "Investor Tax Breaks and Financing for Start-Ups: Evidence from China," CESifo Working Paper Series, CESifo, number 11180.
• Johannes Becker, 2024, "Rationalizing Formula Apportionment," CESifo Working Paper Series, CESifo, number 11234.
• David R. Agrawal & Iuliia Shybalkina, 2024, "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," CESifo Working Paper Series, CESifo, number 11252.
• Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024, "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series, CESifo, number 11458.
• Stylianos Asimakopoulos & James Malley & Apostolis Philippopoulos & Jim Malley, 2024, "The Firm-Level and Aggregate Effects of Corporate Payout Policy," CESifo Working Paper Series, CESifo, number 11460.
• Ruby Doeleman & Dominika Langenmayr & Dirk Schindler, 2024, "Could Country-by-Country Reporting Increase Profit Shifting?," CESifo Working Paper Series, CESifo, number 11464.
• David R. Agrawal & Laura V. Zimmermann, 2024, "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series, CESifo, number 11469.
• Syed Mainul Ahsan & Syed M. Ahsan, 2024, "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series, CESifo, number 11484.
• Paul Schüle, 2024, "Essays in Public Economics and on Equality of Opportunity," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 108.
• Luisa Dörr & Klaus Gründler & Philipp Heil & Niklas Potrafke & Timo Wochner, 2024, "Experteneinschätzungen zum globalen Standortwettbewerb," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 142.
• Manthos D. Delis & Emilios C. Galariotis & Maria Iosifidi & Steven Ongena, 2024, "Corporate Taxes and Entrepreneurs’ Income: A Credit Channel," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-81, Sep.
• Silvius STANCIU, 2024, "The Junk Food Tax: Public Health vs. The State Budget," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, volume 0, issue 36, pages 141-150, December, DOI: 10.70147/s36141150.
• S. Nobili, 2024, "Concentration, Market Power and International Tax Competition," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 202406.
• Oliver Pardo & Liliana Heredia & Angélica Nieto & Gabriel Millán, 2024, "La tributación en impuesto sobre la renta por actividad económica en Colombia: descripción a partir de la tasa efectiva de tributación," Coyuntura Económica, Fedesarrollo, volume 54, pages 61-82.
• Brès, Max & Kircher, Philipp & Koll, David, 2024, "Future versus Today’s Improvements: the Trade-off of Place-based Policies," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2024019, Jun.
• Smutny, Stefan & Wandschneider, Kirsten, 2024, "A Taxing Journey: Tax Adoptions and Interstate Migration in the Early 20th Century," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18729, Jan.
• Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria & Ongena, Steven, 2024, "Corporate Taxes and Entrepreneurs’ Income: A Credit Channel," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18762, Jan.
• Kabir, Poorya & Matray, Adrien & Müller, Karsten & Xu, Chenzi, 2024, "EXIM's Exit: The Real Effects of Trade Financing by Export Credit Agencies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18795, Jan.
• colciago, andrea & Lewis, Vivien & Matyska, Branka, 2024, "Corporate taxes, productivity, and business dynamism," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18854, Feb.
• Kharroubi, Enisse & Smets, Frank, 2024, "Monetary policy with profit-driven inflation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18946, Mar.
• Gehrig, Thomas, 2024, "Stock Repurchases, ESG-Ratings, and Systemic Risk in Banking," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19188, Jun.
• Güçeri, Irem & Hou, Xipei & Xing, Jing, 2024, "Investor tax breaks and financing for start-ups: evidence from China," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19199, Jul.
• Thomas Gehrig, 2024, "Stock Repurchases, ESG Ratings and Systemic Risk in Banking," Vierteljahreshefte zur Arbeits- und Wirtschaftsforschung, Duncker & Humblot, Berlin, volume 1, issue 2, pages 207-223, DOI: 10.3790/vaw.1.2.207.
• Петко Ангелов, 2024, "Икономическо Възстановяване И Кризисни Въздействия Върху Данъчната Основа В България," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 51-64.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, EU Tax Observatory, number 011, Dec.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2024-33.
• Lalinsky, Tibor & Anyfantaki, Sofia & Benkovskis, Konstantins & Bergeaud, Antonin & Bun, Maurice & Bunel, Simon & Colciago, Andrea & De Mulder, Jan & Lopez, Beatriz Gonzalez & Jarvis, Valerie & Krasno, 2024, "The impact of the COVID-19 pandemic and policy support on productivity," Occasional Paper Series, European Central Bank, number 341, Feb.
• Lalinsky, Tibor & Meriküll, Jaanika & Lopez-Garcia, Paloma, 2024, "Productivity-enhancing reallocation during the Covid-19 pandemic," Working Paper Series, European Central Bank, number 2947, Jun.
• Cowx, Mary & Lester, Rebecca & Nessa, Michelle, 2024, "The Consequences of Limiting the Tax Deductibility of R&D," Research Papers, Stanford University, Graduate School of Business, number 4192, Jul.
• Hess, Ryan & Black, Emily & Javed, Zaynah & Hennessy, Jonathan & Lester, Rebecca & Goldin, Jacob & Ho, Daniel E. & Portz, Annette, 2024, "The Spiderweb of Partnership Tax Structures," Research Papers, Stanford University, Graduate School of Business, number 4219, Sep.
• David James & Cordelia Onyinyechi Omodero & Helen Nwobodo & Festus Onosakponome Odhigu & Kingsley Aderemi Adeyemo, 2024, "Taxation and Consumers’ Spending Patterns in Nigeria: An Autoregressive Distributed Lag and Error Correction Model Approach," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 157-169, May.
• Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024, "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, volume 84, issue C, DOI: 10.1016/j.chieco.2024.102138.
• Zhang, Haiyan & Lu, Fangwen & Wang, Dehua, 2024, "Delayed tax rebates, cash flow, and corporate spending: A quasi-experiment from China," China Economic Review, Elsevier, volume 85, issue C, DOI: 10.1016/j.chieco.2024.102134.
• Li, Xuan & Wang, Yanchen, 2024, "The effect of political connections on the distribution of firm performance," China Economic Review, Elsevier, volume 88, issue C, DOI: 10.1016/j.chieco.2024.102289.
• Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024, "Subsidy-driven firm growth: Does loan history matter? Evidence from a European Union subsidy program," Journal of Corporate Finance, Elsevier, volume 87, issue C, DOI: 10.1016/j.jcorpfin.2024.102592.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024, "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, volume 170, issue C, DOI: 10.1016/j.jdeveco.2024.103292.
• Xing, Jing & Bilicka, Katarzyna & Hou, Xipei & Raei, Sepideh, 2024, "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Elsevier, volume 171, issue C, DOI: 10.1016/j.jdeveco.2024.103332.
• Delalibera, Bruno R. & Cavalcanti Ferreira, Pedro & Gomes, Diego B.P. & Soares, Johann, 2024, "Tax reforms and network effects," Journal of Economic Dynamics and Control, Elsevier, volume 163, issue C, DOI: 10.1016/j.jedc.2024.104862.
• Wan, Kai & Yu, Xiaolin, 2024, "Optimal governance radius of environmental information disclosure policy: Evidence from China," Economic Analysis and Policy, Elsevier, volume 83, issue C, pages 618-630, DOI: 10.1016/j.eap.2024.07.010.
• Li, Jianjun & Wu, Zhouyi & Feng, Lingbing, 2024, "How does environmental regulation affect corporate tax burdens? Evidence from China's environmental courts," Economic Modelling, Elsevier, volume 130, issue C, DOI: 10.1016/j.econmod.2023.106566.
• Pieretti, Patrice & Pulina, Giuseppe, 2024, "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, volume 134, issue C, DOI: 10.1016/j.econmod.2024.106690.
• Nálepová, Veronika & Lampart, Marek, 2024, "Impact of windfall tax on market dynamics: A Cournot oligopoly model with exogenous shocks," Economic Modelling, Elsevier, volume 137, issue C, DOI: 10.1016/j.econmod.2024.106779.
• Lin, Jietong & Wang, Xin & Xu, Mingzhi, 2024, "Industrial policy persistence and local economic performance: The role of subsidy allocation in China," Economic Modelling, Elsevier, volume 141, issue C, DOI: 10.1016/j.econmod.2024.106897.
• Mella, Javier, 2024, "Corporate taxes, partisan politics, and stock returns," The North American Journal of Economics and Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.najef.2024.102119.
• Duan, Huiqiong & Rogers, Cynthia & Wang, Jia & Yuan, Weici, 2024, "Do big shifts in economic development incentives attract people?," Economics Letters, Elsevier, volume 234, issue C, DOI: 10.1016/j.econlet.2023.111451.
• Telegdy, Álmos, 2024, "The effects of enterprise relief grants during COVID-19," Economics Letters, Elsevier, volume 234, issue C, DOI: 10.1016/j.econlet.2023.111482.
• Cui, Wei & Hicks, Jeffrey & Wiebe, Michael, 2024, "Administrative procedures as tax enforcement tools," Economics Letters, Elsevier, volume 237, issue C, DOI: 10.1016/j.econlet.2024.111649.
• Allee, Kristian D. & Speitmann, Raffael & Stenzel, Arthur & Wu, Yuchen, 2024, "Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom," Economics Letters, Elsevier, volume 238, issue C, DOI: 10.1016/j.econlet.2024.111670.
• Ghilardi, Matteo F. & Zilberman, Roy, 2024, "Dividend Taxation and Financial Business Cycles," Economics Letters, Elsevier, volume 238, issue C, DOI: 10.1016/j.econlet.2024.111709.
• Nedved, Joseph D. & Ferreira Neto, Amir B., 2024, "Sports betting cannibalization: Evidence from Pennsylvania," Economics Letters, Elsevier, volume 245, issue C, DOI: 10.1016/j.econlet.2024.112031.
• Telegdy, Álmos, 2024, "Subsidized working capital loans and firm growth in times of crisis," Economics Letters, Elsevier, volume 245, issue C, DOI: 10.1016/j.econlet.2024.112053.
• Kenc, Turalay & Cevik, Emrah Ismail, 2024, "Global corporate tax policy space," Economic Systems, Elsevier, volume 48, issue 2, DOI: 10.1016/j.ecosys.2024.101197.
• Iacopetta, Maurizio & Peretto, Pietro F., 2024, "Business taxes, management delegation, and growth," European Economic Review, Elsevier, volume 170, issue C, DOI: 10.1016/j.euroecorev.2024.104850.
• Cockx, Bart & Desiere, Sam, 2024, "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, volume 170, issue C, DOI: 10.1016/j.euroecorev.2024.104859.
• Song, Qian & Ding, Wenjie & Hasan, Iftekhar & Wang, Qingwei, 2024, "Banker directors on board and corporate tax avoidance," Journal of Empirical Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jempfin.2024.101551.
• Balaguer, Jacint & Ripollés, Jordi, 2024, "Assessing a fuel subsidy: Dynamic effects on retailer pricing and pass-through to consumers," Energy Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.eneco.2024.107846.
• Liu, Lihua & Cao, Lele & Cao, Yuqiang & Lu, Meiting & Shan, Yaowen, 2024, "VAT credit refunds and firm productivity: Evidence from China's VAT reform," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103171.
• Lu, Ting & Luo, Pengfei, 2024, "Bank-tax-interaction, carbon emission reduction investment and financing decisions for SMEs," International Review of Financial Analysis, Elsevier, volume 95, issue PB, DOI: 10.1016/j.irfa.2024.103456.
• Alghamdi, Fatmah Saeed & Eulaiwi, Baban & Hussein, Satam Salih & Duong, Lien & Taylor, Grantley, 2024, "Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103589.
• Song, Huimin & Tao, Xuedan & Wang, Huabing (Barbara) & Zhang, Jinkang & Zhang, Linlin, 2024, "Does mandatory tax disclosure mitigate tax expense anomaly? Evidence from FIN 48," Finance Research Letters, Elsevier, volume 59, issue C, DOI: 10.1016/j.frl.2023.104686.
• Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Chintrakarn, Pandej & Jiraporn, Pornsit, 2024, "Tax avoidance, managerial ownership, and agency conflicts," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2023.104937.
• Capelle-Blancard, Gunther & Khemakhem, Emna, 2024, "The impact of the capital gains tax on the Korean derivatives market," Finance Research Letters, Elsevier, volume 64, issue C, DOI: 10.1016/j.frl.2024.105434.
• Zhang, Gengquan & Liu, Xiaohan, 2024, "Industrial restructuring and corporate income distribution gap," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105896.
• Rong, Xueyun & Yan, Wenhong & Yang, Yiyun, 2024, "Bilateral tax treaties network and global value chain position," Finance Research Letters, Elsevier, volume 68, issue C, DOI: 10.1016/j.frl.2024.105975.
• Cole, Rebel A. & Cowling, Marc & Liu, Weixi, 2024, "The effect of collateral on small business rationing of term loans and lines of credit," Journal of Financial Stability, Elsevier, volume 74, issue C, DOI: 10.1016/j.jfs.2024.101320.
• Dyrda, Sebastian & Hong, Guangbin & Steinberg, Joseph B., 2024, "A macroeconomic perspective on taxing multinational enterprises," Journal of International Economics, Elsevier, volume 152, issue C, DOI: 10.1016/j.jinteco.2024.104022.
• Belnap, Andrew & Hoopes, Jeffrey L. & Wilde, Jaron H., 2024, "Who really matters in corporate tax?," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101609.
• Liu, Qing & Qiu, Larry D. & Wei, Xing & Zhan, Chaoqun, 2024, "The (dis)connection between R&D and productivity in China: Policy implications of R&D tax credits," Journal of Comparative Economics, Elsevier, volume 52, issue 1, pages 297-320, DOI: 10.1016/j.jce.2023.11.004.
• Hutahean, Timbul Parasian & Hermawan, Wawan & Kharisma, Bayu & Hasanah, Alfiah, 2024, "Debt and debt tax benefit: Evidence from Indonesia debt-to-equity cap reform," Journal of Economics and Business, Elsevier, volume 132, issue C, DOI: 10.1016/j.jeconbus.2024.106217.
• Parro, Francisco, 2024, "Unveiling the impact of income taxes on inequality in a HACT model," Journal of Macroeconomics, Elsevier, volume 79, issue C, DOI: 10.1016/j.jmacro.2023.103581.
• Clemens, Marius & Röger, Werner, 2024, "Rising allowances, rising rates — Can growth arise through business income tax reform despite government debt limit?," Journal of Macroeconomics, Elsevier, volume 81, issue C, DOI: 10.1016/j.jmacro.2024.103606.
• Li, John, 2024, "Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2024.100401.
• Osmundsen, Petter & Wittemann, Anders, 2024, "Petroleum development projects. Concept selection, taxation and recovery rate," Resources Policy, Elsevier, volume 95, issue C, DOI: 10.1016/j.resourpol.2024.105171.
• Langenmayr, Dominika & Simmler, Martin, 2024, "JUE insight: Expectations about future tax rates and firm entry," Journal of Urban Economics, Elsevier, volume 142, issue C, DOI: 10.1016/j.jue.2024.103666.
• Quadrini, Vincenzo & Ríos-Rull, José-Víctor, 2024, "International tax competition with rising intangible capital and financial globalization," Journal of Monetary Economics, Elsevier, volume 141, issue C, pages 101-120, DOI: 10.1016/j.jmoneco.2023.10.013.
• Dyrda, Sebastian & Hong, Guangbin & Steinberg, Joseph B., 2024, "Optimal taxation of multinational enterprises: A Ramsey approach," Journal of Monetary Economics, Elsevier, volume 141, issue C, pages 74-97, DOI: 10.1016/j.jmoneco.2023.10.003.
• Zheng, Jiaxing & Bai, Sida & Gu, Cheng & Huang, Bihui & Xiong, Mengxu, 2024, "The role of anti-tax avoidance in tax base flow and international tax competition," Pacific-Basin Finance Journal, Elsevier, volume 84, issue C, DOI: 10.1016/j.pacfin.2024.102309.
• Orihara, Masanori, 2024, "Election-day market reactions to tax proposals: Evidence from a close vote," Pacific-Basin Finance Journal, Elsevier, volume 85, issue C, DOI: 10.1016/j.pacfin.2024.102323.
• Bai, Sida & Zheng, Jiaxing, 2024, "Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations," Pacific-Basin Finance Journal, Elsevier, volume 88, issue C, DOI: 10.1016/j.pacfin.2024.102570.
• Fałkowski, Jan & Kurek, Przemysław J. & Lewkowicz, Jacek, 2024, "Politically induced uncertainty and asset-market valuation," European Journal of Political Economy, Elsevier, volume 84, issue C, DOI: 10.1016/j.ejpoleco.2023.102427.
• Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024, "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, volume 234, issue C, DOI: 10.1016/j.jpubeco.2024.105116.
• Laudage Teles, Sabine & Riedel, Nadine & Strohmaier, Kristina, 2024, "On the effects of anti-profit shifting regulations: A developing country perspective," Journal of Public Economics, Elsevier, volume 235, issue C, DOI: 10.1016/j.jpubeco.2024.105134.
• Fuest, Clemens & Gründler, Klaus & Potrafke, Niklas & Ruthardt, Fabian, 2024, "Read my lips? Taxes and elections," Journal of Public Economics, Elsevier, volume 236, issue C, DOI: 10.1016/j.jpubeco.2024.105149.
• Melnik, Walter & Smyth, Andrew, 2024, "R&D tax credits and innovation," Journal of Public Economics, Elsevier, volume 236, issue C, DOI: 10.1016/j.jpubeco.2024.105157.
• Guo, Audrey, 2024, "Payroll tax incidence: Evidence from unemployment insurance," Journal of Public Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.jpubeco.2024.105209.
• Fang, Chao & Ma, Shuzhong, 2024, "Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce," Journal of Public Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.jpubeco.2024.105244.
• Machado, Caio, 2024, "Uneven recessions and optimal firm subsidies," Journal of Public Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.jpubeco.2024.105250.
• Rojo-Suárez, Javier & Alonso-Conde, Ana B., 2024, "The role of shifts in the effective tax rate on the cost of equity," Research in Economics, Elsevier, volume 78, issue 1, pages 61-72, DOI: 10.1016/j.rie.2024.01.005.
• Wang, Lingxiao & Zheng, Yuqing, 2024, "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, volume 104, issue C, DOI: 10.1016/j.regsciurbeco.2023.103959.
• Hayashibara, Masayuki & Ohkawa, Takao & Nomura, Ryoichi & Okamura, Makoto, 2024, "Optimal degree of interagency coordination of subsidy and tariff policies," International Review of Economics & Finance, Elsevier, volume 89, issue PA, pages 327-336, DOI: 10.1016/j.iref.2023.07.007.
• Ghosh, Anomita & Pal, Rupayan & Song, Ruichao, 2024, "Network externalities, strategic delegation and optimal trade policy," International Review of Economics & Finance, Elsevier, volume 96, issue PB, DOI: 10.1016/j.iref.2024.103655.
• Koo, KwangJoo & Le, Linh, 2024, "IT capability and innovation," Technological Forecasting and Social Change, Elsevier, volume 203, issue C, DOI: 10.1016/j.techfore.2024.123359.
• Garcia-Bernardo, Javier & Janský, Petr, 2024, "Profit shifting of multinational corporations worldwide," World Development, Elsevier, volume 177, issue C, DOI: 10.1016/j.worlddev.2023.106527.
• Miller, Helen & Pope, Thomas & Smith, Kate, 2024, "Intertemporal income shifting and the taxation of business owner-managers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121654, Jan.
• Raghunandan, Aneesh, 2024, "Government subsidies and corporate misconduct," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122855, Sep.
• Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024, "Subsidy-driven firm growth: does loan history matter? Evidence from a European Union subsidy program," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123735, Aug.
• Bai, Yan & Jin, Keyu & Lu, Dan, 2024, "Misallocation under trade liberalization," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124221, Jul.
• Andrieu, Elodie & Morrow, John, 2024, "Can firm subsidies spread growth?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126775, Sep.
• Pierluigi Angelino & Dirk Czarnitzki & Birgitte Hovdan, 2024, "R&D grants and R&D tax credits in Belgium: evidence on the policy mix," Working Papers of Department of Management, Strategy and Innovation, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven, number 752914, Nov.
• Andreas HAUFLER & Hayato KATO, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24051, Apr.
• Alessandro Turrini & Julien Guigue & Áron Kiss & Alexander Leodolter & Kristine Van Herck & Frank Neher & Chrysa Leventi & Andrea Papini & Fidel Picos & Mattia Ricci & Federica Lanterna, 2024, "Tax Expenditures in the EU: Recent Trends and New Policy Challenges," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 212, Oct.