Research classified by Journal of Economic Literature (JEL) codes

2025

• 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.
• Andrea Recine & Massimiliano Tancioni, 2025, "Macroeconomic Effects of Government Defense and Non-Defense R&D," CIMEO Working Paper Series, Centre for Investigation and Modelling of Experimental Observations (CIMEO), number 192, May.
• 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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.
• Judite Gonçalves & Roxanne Merenda & João Pereira dos Santos, 2024, "Not so sweet: impacts of a soda tax on producers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1388-1412, October, DOI: 10.1007/s10797-023-09808-7.
• 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.
• Isaac Bentum-Ennin & Ebenezer Adu, 2024, "The Shadow Economy, Mobile Phone Penetration and Tax Revenue in Sub-Saharan Africa," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 22, issue 3 (Fall), pages 279-308, DOI: 10.26493/1854-6935.22.279-308.
• Rainer Niemann & Silke Rünger & Peter Schmidt, 2024, "Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 193-233, DOI: 10.1628/fa-2024-0008.
• Takayuki Nagato, 2024, "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 20, issue 1, pages 1-33, February, DOI: 10.57520/prippr.20-1-1.
• Gunther Capelle-Blancard, 2024, "La taxation des transactions financières : une analyse du dispositif français," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 24008, Jun.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Adrien Matray & Karsten Müller & Chenzi Xu & Poorya Kabir, 2024, "EXIM’s Exit: The Real Effects of Trade Financing by Export Credit Agencies," NBER Working Papers, National Bureau of Economic Research, Inc, number 32019, Jan.
• Gabriel Chodorow-Reich & Matthew Smith & Owen M. Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 32180, Mar.
• Ivan T. Ivanov & Luke Pettit & Toni Whited, 2024, "Taxes Depress Corporate Borrowing: Evidence from Private Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 32398, May.
• James R. Hines Jr. & Emily Horton, 2024, "Banks and Tax-Exempt Debt Arbitrage," NBER Working Papers, National Bureau of Economic Research, Inc, number 32647, Jul.
• Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers, National Bureau of Economic Research, Inc, number 32672, Jul.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024, "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 32801, Aug.
• Anmol Bhandari & Tobey Kass & Thomas J. May & Ellen McGrattan & Evan Schulz, 2024, "On the Nature of Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 32948, Oct.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024, "Tax Policy, Investment and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33132, Nov.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Cherkovets, M. & Ordynskaya, E., 2024, "Potential for the development of paid medical services to increase the availability of medical care in the regions of Russia," Journal of the New Economic Association, New Economic Association, volume 65, issue 4, pages 95-116, DOI: 10.31737/22212264_2024_4_95-116.
• Yonko Yotov, 2024, "Excise Control over the Tax Base for Excise Duty Taxation on Alcohol," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 62-81, September.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2024, "The Global Minimum Tax and the taxation of MNE profit," OECD Taxation Working Papers, OECD Publishing, number 68, Jan, DOI: 10.1787/9a815d6b-en.
• Mariona Mas-Montserrat & Céline Colin & Bert Brys, 2024, "The design of presumptive tax regimes in selected countries," OECD Taxation Working Papers, OECD Publishing, number 69, Mar, DOI: 10.1787/58b6103c-en.
• Ania Thiemann, 2024, "Improving Egypt’s business climate to revive private sector growth," OECD Economics Department Working Papers, OECD Publishing, number 1808, Jul, DOI: 10.1787/a4b2ce91-en.
• Bopha Chhun & Deepika Sehdev & Amy Cano Prentice & Miguel Cárdenas Rodríguez & Ivan Haščič, 2024, "Environmental domain tagging in the OECD PINE database," OECD Environment Working Papers, OECD Publishing, number 232, Mar, DOI: 10.1787/be984b0a-en.
• Oecd, 2024, "Quantifying the role of state enterprises in industrial subsidies," OECD Trade Policy Papers, OECD Publishing, number 282, Jun, DOI: 10.1787/49f39be1-en.
• Mariana PERȚEA, 2024, "Elements Of Taxation And Their Economic Effects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 140-147, July.
• Andreas Hauer & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-06, Apr.
• Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J Notowidigdo, 2024, "Salience and Taxation with Imperfect Competition," The Review of Economic Studies, Review of Economic Studies Ltd, volume 91, issue 1, pages 403-437.
• Sudheer Chava & Baridhi Malakar & Manpreet Singh, 2024, "Impact of Corporate Subsidies on Borrowing Costs of Local Governments: Evidence from Municipal Bonds," Review of Finance, European Finance Association, volume 28, issue 1, pages 117-161.
• Peter Brok, 2024, "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, volume 28, issue 6, pages 2051-2082.
• Qiping Xu & Eric Zwick, 2024, "Tax Policy and Abnormal Investment Behavior," The Review of Financial Studies, Society for Financial Studies, volume 37, issue 10, pages 2971-3023.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 128-133, August.
• Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024, "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 549-558, December.
• Juhász, Péter, 2024, "Competitiveness Challenges and Opportunities in Light of the Draghi Report," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 63-78, DOI: https://doi.org/10.35551/PFQ_2024_4.
• Nakatani, Ryota, 2024, "Optimal Taxation in the Automated Era," MPRA Paper, University Library of Munich, Germany, number 121347, Jun.
• Chen, Xuyang, 2024, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 121893, Aug.
• Piergallini, Alessandro, 2024, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 122021, Sep.
• Petimat Muzaeva, 2024, "Impact of the ATAD Directive on corporate tax revenues in the EU
  [Vliv směrnice ATAD na výnosy korporátní daně v EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 1, pages 35-46, DOI: 10.18267/j.cfuc.586.
• Zuzana Gdovcová & Alena Maaytová, 2024, "The impact of covid-19 on the implementation of the Czech and Slovak state budgets
  [Vliv covid-19 na plnění českého a slovenského státního rozpočtu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 2, pages 23-42, DOI: 10.18267/j.cfuc.591.
• Tereza Havelková & Stanislav Klazar & Barbora Slintáková, 2024, "Is a sugar-sweetened beverages tax effective in reducing the incidence of type 2 diabetes?
  [Je daň ze slazených nápojů účinná v omezení výskytu cukrovky druhého typu?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 3, pages 45-58, DOI: 10.18267/j.cfuc.606.
• Sára Budínská & Jana Skálová, 2024, "Exit Taxation in Relation to Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 39-62, DOI: 10.18267/j.efaj.285.
• Markéta Mlčúchová, 2024, "Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 1, pages 73-101, DOI: 10.18267/j.polek.1411.
• Martin Boďa & Karel Brychta & Michal Ištok & Veronika Solilová, 2024, "Factors of Credit Ratings for Transfer Pricing of Loans in European Conditions," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 5, pages 727-751, DOI: 10.18267/j.polek.1421.
• Gabriel Chodorow-Reich & Matthew Smith & Owen Zidar & Eric Zwick, 2024, "Tax Policy and Investment in a Global Economy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 328, May.
• Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024, "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers, JDI Executive Programs, number 2023-14, Sep.
• Hayato Kato & Andreas Haufler, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 516, Dec.
• Ropponen, Olli, 2024, "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief, The Research Institute of the Finnish Economy, number 139, Oct.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024, "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 145, Feb.
• Kässi, Otto, 2024, "Subsidies for Green Transition and Digitalisation in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 147, Apr.
• Fibriyani Nur Khairin & Jayanti Mandasari, 2024, "Variants of Tax Planning Method Based on Tax Consultant’s Perpective," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 8, issue 1, pages 14-28.
• Cindy Fransiska & Alfonsa Dian Sumarna, 2024, "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 262-275.
• Rinasda Serena & Dian Anita Nuswantara, 2024, "The Effect of Independent Commissioners and Capital Intensity on Tax Planning," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 4, pages 486-496.
• SALAWU Mary Kehinde & ADIGUN Omotoyosi Aminat & OGUNDIPE Lawrencia Olatunde, 2024, "Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 141-155.
• Unal ERYILMAZ & Deniz KOCAK & Abdulkerim CALISKAN, 2024, "Cross-Country Evaluation of Financial Reporting and Governance Practices through Fuzzy C-Means and TOPSIS Algorithms," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 67-85, July.
• Julien Pharo, 2024, "Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale
  [Julien Pharo, Corporate democracy and taxation. 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.
• Mashekwa Maboshe, 2024, "Differential Corporate taxation and inter-asset investment distortions in South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 51, Sep.
• A. Athira & P. J. Jijo Lukose, 2024, "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 3, pages 279-305, September, DOI: 10.1177/09726527231214075.
• Sofia Scutari & Tolan Anca Elena, 2024, "Theories On The Tax System And The Impact Of Managerial Administration In The Republic Of Moldova," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 2, pages 22-33, iulie.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Raphael Corbi & Fabio Miessi Sanches, 2024, "Church Tax Exemption and Structure of Religious Markets: a Dynamic Structural Analysis," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2024_31, Dec.
• 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 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.
• 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, Paradigm, volume 2024, issue s1, pages 25-43, DOI: 10.2478/ntaxj-2024-0005.
• Hentze Tobias & Kauder Björn & Obst Thomas, 2024, "Steuersenkung als Investitionstreiber," Wirtschaftsdienst, Paradigm, 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?," 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.
• Amine DAFIR & Hajar IMARHANE, 2024, "Gestion des risques dans l'administration des douanes marocaine : enjeux et perspectives," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 11, pages 726-734.
• Gabriel Laurent Tabsaté BOISSY, 2024, "Éléments d’analyse d’une politique d’allégements fiscaux mitigés : Cas du Sénégal," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 7, pages 433-451.
• 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 Feb 2026.
• 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.