Research classified by Journal of Economic Literature (JEL) codes

2024

• 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.
• Bathusi Gabanatlhong, 2024, "Stock Market Reaction to Increased Transparency: An Analysis of Country-By-Country Reporting in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/37, Oct, revised Oct 2024.
• Tomas Boukal & Petr Jansky & Miroslav Palansky, 2024, "Global Minimum Tax and Profit Shifting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/39, Oct, revised Oct 2024.
• Anna Zamberlan & Alessio Tomelleri & Antonio Schizzerotto & Paolo Barbieri, 2024, "Digital economy, technological competencies and the job matching process," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2024-04, Dec.
• Viertola, Marika, 2024, "Transfer (mis)pricing of multinational enterprises: evidence from Finland," Working Papers, VATT Institute for Economic Research, number 162.
• Nivala, Annika, 2024, "(No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms," Working Papers, VATT Institute for Economic Research, number 166.
• Junttila, Juho & Koivisto, Aliisa & Nivala, Annika, 2024, "Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms," Working Papers, VATT Institute for Economic Research, number 170.
• Barış Kaymak & Immo Schott, 2024, "Tax Heterogeneity and Misallocation," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1393, Jul, DOI: 10.17016/IFDP.2024.1393.
• Annika Nivala, 2024, "(No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 23, Jun.
• Eirik S. Amundsen, 2024, "Rent taxes on natural resources in Norway: A short overview," IFRO Working Paper, University of Copenhagen, Department of Food and Resource Economics, number 2024/02, Dec.
• Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024, "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 2244, Mar.
• Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024, "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 2244.
• Ludmila V. Polezharova & Milyausha R. Pinskaya & Ekaterina Yu. Vinogradova, 2024, "Improving Russia’s Tax Policy in the Sphere of International Taxation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 40-50, June, DOI: 10.31107/2075-1990-2024-3-40-50.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate taxation and firm heterogeneity," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 2410.
• Stylianos Asimakopoulos & James Malley & Apostolis Philippopoulos, 2024, "The Firm-level and Aggregate E¤ects of Corporate Payout Policy," Working Papers, Business School - Economics, University of Glasgow, number 2024_13, Nov.
• Guy Meunier & Jean‐Pierre Ponssard, 2024, "Green industrial policy, information asymmetry, and repayable advance
  [Politique industrielle verte, asymétrie de l'information et avance remboursable]," Post-Print, HAL, number hal-04335225, Feb, DOI: 10.1111/jpet.12668.
• Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2024, "The regressivity of CIT exemptions in Africa," Post-Print, HAL, number hal-04421454, Jan, DOI: 10.1007/s10797-023-09825-6.
• 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," Working Papers, HAL, number hal-04789962.
• 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," Working Papers, HAL, number hal-04789982.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate Taxation And Firm Heterogeneity," Working Papers, HAL, number hal-04795952, Nov.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, HAL, number halshs-04940312, Dec.
• Massenz, Gabriella, 2024, "Heterogeneity and Persistence in Tax Responsiveness: Evidence from Owner-Managed Companies," Working Paper Series, Research Institute of Industrial Economics, number 1503, Oct.
• Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024, "Business model digitalization, competition, and tax savings," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/6, Mar.
• Bjørkheim, Julie Brun & Nygård, Odd E., 2024, "Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/8, Jun.
• KOIZUMI, Hideto, 2024, "Cascades of Tax Policy through Production Networks : Evidence from Japan," TDB-CAREE Discussion Paper Series, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University, number E-2023-03, Feb.
• Keitel, Christiane & Schludi, Martin, 2024, "EU-Reaktion auf chinesische Subventionen: Sonderzölle bergen wesentliche Risiken (Interview mit Ignat Stepanok und Holger Görg)," IAB-Forum, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 2024, issue 07|Jul, pages 1-08.01, DOI: 10.48720/IAB.FOO.20240708.01.
• Keitel, Christiane & Schludi, Martin, 2024, "EU-Reaktion auf chinesische Subventionen: Sonderzölle bergen wesentliche Risiken (Interview mit Ignat Stepanok und Holger Görg)," IAB-Forum, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 2024, issue 07 (Juli), pages 20240708.01, DOI: 10.48720/IAB.FOO.20240708.01.
• Hanna Kovtseniuk, 2024, "Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 46-57, June, DOI: 10.33146/2307-9878-2024-2(104)-46-5.
• Viktor Synchak & Yuriy Yarmolenko, 2024, "Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 57-68, December, DOI: 10.33146/2307-9878-2024-4(106)-57-6.
• Ms. Li Liu & Mr. Ben Lockwood & Eddy H.F. Tam, 2024, "Small Firm Growth and the VAT Threshold Evidence for the UK," IMF Working Papers, International Monetary Fund, number 2024/033, Feb.
• Mr. Shafik Hebous & Andualem Mengistu, 2024, "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," IMF Working Papers, International Monetary Fund, number 2024/057, Mar.
• Brown, J. David & Denes, Matthew & Duchin, Ran & Hackney, John, 2024, "How Big Is Small? The Economic Effects of Access to Small Business Subsidies," IZA Discussion Papers, IZA Network @ LISER, number 17092, Jun.
• Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Janský, 2024, "The excess profits during COVID-19 and their tax revenue potential," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 51, issue 4, pages 1001-1036, November, DOI: 10.1007/s10663-024-09630-2.
• Sanjiv Jaggia & Satish Thosar, 2024, "A Firm-Level Evaluation of the Tax Cuts and Jobs Act," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 30, issue 3, pages 347-349, August, DOI: 10.1007/s11294-024-09902-4.

2023

• Juan Carlos Suárez Serrato & Owen Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, volume 113, issue 12, pages 3401-3410, December, DOI: 10.1257/aer.20230208.
• David Sraer & David Thesmar, 2023, "How to Use Natural Experiments to Estimate Misallocation," American Economic Review, American Economic Association, volume 113, issue 4, pages 906-938, April, DOI: 10.1257/aer.20190609.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, volume 113, issue 7, pages 2048-2052, July, DOI: 10.1257/aer.20221432.
• Adrien Matray & Charles Boissel, 2023, "Retraction of "Dividend Taxes and the Allocation of Capital"," American Economic Review, American Economic Association, volume 113, issue 7, pages 2053-2054, July, DOI: 10.1257/aer.113.7.2053.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, volume 113, issue 8, pages 2270-2286, August, DOI: 10.1257/aer.20201753.
• Sebastian Graves, 2023, "The State-Dependent Effectiveness of Hiring Subsidies," American Economic Journal: Macroeconomics, American Economic Association, volume 15, issue 2, pages 229-253, April, DOI: 10.1257/mac.20200402.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 110-153, February, DOI: 10.1257/pol.20200321.
• Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023, "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 342-369, February, DOI: 10.1257/pol.20200311.
• Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023, "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 70-109, February, DOI: 10.1257/pol.20200212.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 2, pages 497-525, May, DOI: 10.1257/pol.20200200.
• Renke Schmacker & Sinne Smed, 2023, "Sin Taxes and Self-Control," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 3, pages 1-34, August, DOI: 10.1257/pol.20200479.
• Eric Ohrn, 2023, "Corporate Tax Breaks and Executive Compensation," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 3, pages 215-255, August, DOI: 10.1257/pol.20210155.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2023, "Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 4, pages 486-521, November, DOI: 10.1257/pol.20200739.
• Corina Boar & Virgiliu Midrigan, 2023, "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, volume 5, issue 2, pages 259-274, June, DOI: 10.1257/aeri.20220192.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2023, "Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador," American Economic Review: Insights, American Economic Association, volume 5, issue 4, pages 427-444, December, DOI: 10.1257/aeri.20220321.
• Cassandra Cole & Michael Droste & Christopher Knittel & Shanjun Li & James H. Stock, 2023, "Policies for Electrifying the Light-Duty Vehicle Fleet in the United States," AEA Papers and Proceedings, American Economic Association, volume 113, pages 316-322, May, DOI: 10.1257/pandp.20231063.
• Panle Jia Barwick & Hyuk-soo Kwon & Binglin Wang & Nahim Bin Zahur, 2023, "Pass-through of Electric Vehicle Subsidies: A Global Analysis," AEA Papers and Proceedings, American Economic Association, volume 113, pages 323-328, May, DOI: 10.1257/pandp.20231064.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2023, "Do Tax Increases Tame Inflation?," AEA Papers and Proceedings, American Economic Association, volume 113, pages 377-381, May, DOI: 10.1257/pandp.20231070.
• Rüdiger Bachmann & Benjamin Born & Olga Goldfayn-Frank & Georgi Kocharkov & Ralph Luetticke & Michael Weber, 2023, "Unconventional Fiscal Policy at Work," AEA Papers and Proceedings, American Economic Association, volume 113, pages 61-64, May, DOI: 10.1257/pandp.20231036.
• V t Jedlicka, 2023, "International Tax Planning and Ownership Structure in the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 25, issue 64, pages 867-867, August.
• Chiara Bellucci & Silvia Carta & Sara De Tollis & Federica Di Giacomo & Marco Manzo & Daniela Bucci & Donato Curto & Fabrizio De Grandis & Francesca Sica, 2023, "A Corporate Income Tax Microsimulation Model for Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2023-17, Feb.
• Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023, "Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 76-97, DOI: https://doi.org/10.15826/jtr.2023.9.
• Akpoyibo Akpobome Gregory & Okolo Marvis Ndu, 2023, "Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 134-144, DOI: https://doi.org/10.15826/jtr.2023.9.
• Clemens Fuest & Florian Neumeier, 2023, "Corporate Taxation," Annual Review of Economics, Annual Reviews, volume 15, issue 1, pages 425-450, September, DOI: 10.1146/annurev-economics-082322-01.
• Elizaveta V. Martyanova & Andrey V. Polbin, 2023, "General equilibrium model with the entrepreneurial sector for the Russian economy," Russian Journal of Economics, ARPHA Platform, volume 9, issue 2, pages 109-133, July, DOI: 10.32609/j.ruje.9.105790.
• Audrey Guo, 2023, "Payroll Tax Incidence: Evidence from Unemployment Insurance," Papers, arXiv.org, number 2304.05605, Apr.
• Iryna Maksymenko & Olenа Chumak & Andrii Akimov, 2023, "Efficiency Of The Customs Taxation System As A Key Component Of Ukraine'S Financial Stability In The Context Of War," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 3, DOI: 10.30525/2256-0742/2023-9-3-137-144.
• Hernán Rincón-Castro & Juan Pablo Ángel-Mojica, 2023, "¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?," Borradores de Economia, Banco de la Republica de Colombia, number 1260, Dec, DOI: 10.32468/be.1260.
• Michael Kogler, 2023, "Taxes, risk taking, and financial stability," Journal of Public Economic Theory, Association for Public Economic Theory, volume 25, issue 5, pages 1043-1068, October, DOI: 10.1111/jpet.12647.
• Marianthi Anastasatou & Sofia Anyfantaki, 2023, "COVID-19 pandemic: overview of the fiscal policy response and macroeconomic developments in the Euro area and the United States," Economic Bulletin, Bank of Greece, issue 57, pages 47-65, July, DOI: 10.52903/econbull20235703.
• Francesco Alosa, 2023, "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1186, Mar.
• Kumari Ranpati Dewage Thilini Sumudu & Chen Shawn Xiaoguang & Tang Sam Hak Kan, 2023, "Un-Incorporation and Conditional Misallocation: Firm-Level Evidence from Sri Lanka," The B.E. Journal of Macroeconomics, De Gruyter, volume 23, issue 2, pages 999-1035, June, DOI: 10.1515/bejm-2022-0107.
• Garnadt Niklas & Nöh Lukas & Salzmann Leonard & Schaffranka Claudia, 2023, "Die Wirkung der Gaspreisbremse auf Inflation und fiskalische Kosten: eine Abschätzung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 24, issue 2, pages 171-183, June, DOI: 10.1515/pwp-2023-0019.
• Smyrnova Kseniia & Mykievych Mykhailo & Fedorova Alla & Bratsuk Ivan & Makarukha Zoryana, 2023, "Legal Regulation of Taxation of Transnational Corporations in the European Union," Review of Law & Economics, De Gruyter, volume 19, issue 2, pages 233-244, July, DOI: 10.1515/rle-2022-0077.
• Julien Brault, 2023, "Les garanties de crédit de l’Union européenne avant et après la crise de la Covid-19 : rôle et impact," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 169-180.
• Congressional Budget Office, 2023, "Trends in Corporate Economic Profits and Tax Payments, 1998 to 2017," Reports, Congressional Budget Office, number 58267, May.
• Foreman-Peck, James & Zhou, Peng, 2023, "Specialisation precedes diversification: R&D productivity effects," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2023/16, May.
• Fairlie, Robert & Fossen, Frank M & Johnsen, Reid & Droboniku, Gentian, 2023, "Were small businesses more likely to permanently close in the pandemic?," Santa Cruz Department of Economics, Working Paper Series, Department of Economics, UC Santa Cruz, number qt5jp01256, Apr.
• João Pedro Revoredo Pereira da Costa & Edson Paulo Domingues & Débora Freire Cardoso, 2023, "Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number 652, May.
• Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers, Centre for Economic Performance, LSE, number 050, May.
• David R. Agrawal & Iuliia Shybalkina, 2023, "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series, CESifo, number 10204.
• Michael Smart & Matthew Kronberg & Josip Lesica & Danny Leung & Huju Liu, 2023, "The Employment Effects of a Pandemic Wage Subsidy," CESifo Working Paper Series, CESifo, number 10218.
• Priyaranjan Jha & Antonio Rodriguez-Lopez & Adam Hal Spencer, 2023, "Labour Market Power and the Dynamic Gains to Openness Reforms," CESifo Working Paper Series, CESifo, number 10247.
• Ben Lockwood & Martin Simmler & Eddy H.F. Tam & Benjamin Lockwood, 2023, "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CESifo Working Paper Series, CESifo, number 10252.
• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023, "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series, CESifo, number 10310.
• David R. Agrawal & Weihua Zhao, 2023, "Taxing Uber," CESifo Working Paper Series, CESifo, number 10313.
• Eckhard Janeba & Guttorm Schjelderup, 2023, "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series, CESifo, number 10318.
• Guttorm Schjelderup & Frank Stähler, 2023, "The Economics of the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 10319.
• Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023, "Taxing Cryptocurrencies," CESifo Working Paper Series, CESifo, number 10372.
• Bart Cockx & Sam Desiere, 2023, "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series, CESifo, number 10425.
• Priyaranjan Jha & Rahul Mukherjee, 2023, "Global Taxation and National Welfare States," CESifo Working Paper Series, CESifo, number 10522.
• Jaqueline Hansen & Valeria Merlo & Georg Wamser, 2023, "Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches," CESifo Working Paper Series, CESifo, number 10593.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023, "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series, CESifo, number 10628.
• Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series, CESifo, number 10708.
• Dhammika Dharmapala, 2023, "The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence," CESifo Working Paper Series, CESifo, number 10802.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2023, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," CESifo Working Paper Series, CESifo, number 10863.
• Joachim Ragnitz, 2023, "Efficient Support for Companies in Macroeconomic Crises," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 90, February.
• Manthos D. Delis & Emilios C. Galariotis & Maria Iosifidi & Steven Ongena, 2023, "Corporate Taxes and Economic Inequality: A Credit Channel," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-29, Feb, revised May 2023.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2023, "Profit Shifting and Firm Credit," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-70, Aug.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers, CEPII research center, number 2023-15, Jun.
• Ximena Cadena & Helena Garcia & Maria Claudia Garcia & Maria Jose Mejia & Alexander Gonzalez & Santiago Munoz & Luisa Fernanda Vargas, 2023, "Analysis of Awareness and Capacity Gaps of Ministries of Finance in [LAC] Relating to a Whole of Economy Approach to Climate Change," Informes de Investigación, Fedesarrollo, number 20743, Apr.
• Chen, Xuyang & Hindriks, Jean, 2023, "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2023013, Apr.
• Arjan Lejour & Maarten van 't Riet, 2023, "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 450, Oct, DOI: 10.34932/0edy-v759.
• Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17801, Jan.
• Bilicka, Katarzyna & Güçeri, Irem & Koumanakos, Evangelos, 2023, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17871, Feb.