Research classified by Journal of Economic Literature (JEL) codes

2024

• 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-Étienne (GATE Lyon St-Étienne), 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.
• 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, Institute of Labor Economics (IZA), 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.
• 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.

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.
• 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.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023, "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series, CESifo, number 10462.
• 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.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2023, "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17970, Mar.
• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2023, "Effective Tax Rates and Firm Size," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17985, Mar.
• Almunia, Miguel & Henning, David J. & Knebelmann, Justine & Nakyambadde, Dorothy & Tian, Lin, 2023, "Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18151, May.
• Gehrig, Thomas, 2023, "Leverage, Competitiveness and Systemic Risk in Banking," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18218, Jun.
• Giorgos Stamatopoulos, 2023, "A Strategic Tax Mechanism," Working Papers, University of Crete, Department of Economics, number 2302, Feb.
• Bart Cockx & Sam Desiere, 2023, "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2023011, May.
• Kane Borders & Sofía Balladares Herbert & Mona Barake & Enea Baselgia, 2023, "Digital Service Taxes," Notes, EU Tax Observatory, number 006, Jun.
• Quentin Parrinello & Kane Borders, 2023, "Who Will Pay the National Contribution on Operating Surplus?," Notes, EU Tax Observatory, number 007, Jul.
• Quentin Parrinello & Mona Barake & Elvin Le Pouhaër, 2023, "The Long Road to Pillar One Implementation: Impact of Global Minimum Thresholds for Key Countries on the Effective Implementation of the Reform," Notes, EU Tax Observatory, number 008, Jul.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2023, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," Working Papers, EU Tax Observatory, number 010, Jun.
• Pierre Bachas & Anne Brockmeyer & Roel Dom & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, EU Tax Observatory, number 014, Feb.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, EU Tax Observatory, number 017, May.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, EU Tax Observatory, number 020, Dec.
• Thomas Gehrig, 2023, "Leverage, Competitiveness and Systemic Risk in Banking," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 92, issue 3, pages 37-50, DOI: 10.3790/vjh.92.3.37.
• Andrea Colciago & Vivien Lewis & Branka Matyska, 2023, "Corporate taxes, productivity, and business dynamism," Working Papers, DNB, number 780, Jun.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2022-33, Mar.
• Alfred James Kimea & Msizi Mkhize & Haruna Maama, 2023, "Firm-specific Determinants of Aggressive Tax Management among East African Firms," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 3, pages 100-108, May.
• Kong, Dongmin & Liu, Chenhao & Ye, Wenxu, 2023, "Randomized inspection and firm's government subsidies: A natural experiment in China," China Economic Review, Elsevier, volume 82, issue C, DOI: 10.1016/j.chieco.2023.102064.
• Hillmann, Lisa, 2023, "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jcorpfin.2023.102380.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023, "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102403.
• Orihara, Masanori & Suzuki, Takafumi, 2023, "Windfalls? Costs and benefits of investment tax incentives due to financial constraints," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102469.
• Chang, Juin-Jen & Kuo, Chun-Hung & Lin, Hsieh-Yu & Yang, Shu-Chun S., 2023, "Share buybacks and corporate tax cuts," Journal of Economic Dynamics and Control, Elsevier, volume 151, issue C, DOI: 10.1016/j.jedc.2023.104622.
• Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023, "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106111.
• Bilicka, Katarzyna & Raei, Sepideh, 2023, "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106159.
• Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023, "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, volume 122, issue C, DOI: 10.1016/j.econmod.2023.106244.
• Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023, "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, volume 124, issue C, DOI: 10.1016/j.econmod.2023.106300.
• Occhino, Filippo, 2023, "The macroeconomic effects of business tax cuts with debt financing and accelerated depreciation," Economic Modelling, Elsevier, volume 125, issue C, DOI: 10.1016/j.econmod.2023.106308.
• Kim-Duc, Nguyen & Nam, Pham Khanh, 2023, "Inflation-related tax distortions in business valuation models: A clarification," The North American Journal of Economics and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.najef.2023.101907.
• Uliczka, Niklas, 2023, "When the Celtic Tiger relaxed its corporate tax bite: An analysis of effects on top and upper middle income shares in Ireland," Economics Letters, Elsevier, volume 222, issue C, DOI: 10.1016/j.econlet.2022.110933.
• Gehrig, Thomas & Stenbacka, Rune, 2023, "R&D and subsidy policy with imperfect project classification," Economics Letters, Elsevier, volume 222, issue C, DOI: 10.1016/j.econlet.2022.110966.
• Yang, JinHyuk & Kang, Youngho, 2023, "Effects of home country tax reform on FDI inflows to South Korea: A synthetic control method approach," Economics Letters, Elsevier, volume 225, issue C, DOI: 10.1016/j.econlet.2023.111051.
• De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023, "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, volume 233, issue C, DOI: 10.1016/j.econlet.2023.111407.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023, "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, volume 47, issue 2, DOI: 10.1016/j.ecosys.2023.101079.
• Borrotti, Matteo & Rabasco, Michele & Santoro, Alessandro, 2023, "Using accounting information to predict aggressive tax location decisions by European groups," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101090.
• Toledo, Katia & Alvarado, Alfredo, 2023, "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101122.
• Meki, Muhammad, 2023, "Levelling the debt–equity playing field: Evidence from Belgium," European Economic Review, Elsevier, volume 151, issue C, DOI: 10.1016/j.euroecorev.2022.104305.
• Dabla-Norris, Era & Lima, Frederico, 2023, "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104399.
• Haufler, Andreas & Schindler, Dirk, 2023, "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, volume 155, issue C, DOI: 10.1016/j.euroecorev.2023.104446.
• Mandaroux, Rahel & Schindelhauer, Kai & Basse Mama, Houdou, 2023, "How to reinforce the effectiveness of the EU emissions trading system in stimulating low-carbon technological change? Taking stock and future directions," Energy Policy, Elsevier, volume 181, issue C, DOI: 10.1016/j.enpol.2023.113697.
• Bellucci, Andrea & Pennacchio, Luca & Zazzaro, Alberto, 2023, "Debt financing of SMEs: The certification role of R&D Subsidies," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102903.
• Devos, Erik & Rahman, Shofiqur, 2023, "Does labor unemployment insurance affect corporate tax aggressiveness?," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102917.
• Aparicio, Karen & Kim, Ryoonhee, 2023, "External capital market frictions, corporate governance, and tax avoidance: Evidence from the TED spread," Finance Research Letters, Elsevier, volume 52, issue C, DOI: 10.1016/j.frl.2022.103381.
• Yousaf, Imran & Goodell, John W., 2023, "Responses of US equity market sectors to the Silicon Valley Bank implosion," Finance Research Letters, Elsevier, volume 55, issue PB, DOI: 10.1016/j.frl.2023.103934.
• Azmi, Wajahat & Anwer, Zaheer & Azmi, Shujaat Naeem & Nobanee, Haitham, 2023, "How did major global asset classes respond to Silicon Valley Bank failure?," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104123.
• Jiang, Xiandeng & Huang, Ruoyao & Wang, Chuanjie, 2023, "Tax enforcement and efficiency wages: Evidence from China’ Golden Tax Project III," Finance Research Letters, Elsevier, volume 58, issue PB, DOI: 10.1016/j.frl.2023.104454.
• Minchuk, Yizhaq & Sela, Aner, 2023, "Subsidy and taxation in all-pay auctions under incomplete information," Games and Economic Behavior, Elsevier, volume 140, issue C, pages 99-114, DOI: 10.1016/j.geb.2023.02.009.
• Ostad, Parastoo & Mella, Javier, 2023, "The value relevance of corporate tax expenses in the presence of partisanship: International evidence," Global Finance Journal, Elsevier, volume 57, issue C, DOI: 10.1016/j.gfj.2023.100832.
• Katz, Raúl & Jung, Juan, 2023, "The impact of taxation in the telecommunications industry," Information Economics and Policy, Elsevier, volume 62, issue C, DOI: 10.1016/j.infoecopol.2023.101016.
• Janeba, Eckhard & Schjelderup, Guttorm, 2023, "The global minimum tax raises more revenues than you think, or much less," Journal of International Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jinteco.2023.103837.
• Zagler, Martin, 2023, "Foreign direct investment, legal uncertainty and corporate income taxation," International Economics, Elsevier, volume 173, issue C, pages 19-28, DOI: 10.1016/j.inteco.2022.11.005.
• Belnap, Andrew, 2023, "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101522.
• Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V., 2023, "A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101537.
• Yost, Benjamin P., 2023, "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101553.
• Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023, "Remote tax authority," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101570.
• Jiménez, Juan Luis & Valido, Jorge & Pellicer, Alfonso Antonio, 2023, "Evaluating the effect of air transport resident subsidies on non-residents tourists’ expenditure," Journal of Air Transport Management, Elsevier, volume 106, issue C, DOI: 10.1016/j.jairtraman.2022.102319.
• Higo, Masahiro, 2023, "What caused the downward trend in Japan’s labor share?," Japan and the World Economy, Elsevier, volume 67, issue C, DOI: 10.1016/j.japwor.2023.101206.
• Kang, Minwook & Ye, Lei Sandy, 2023, "Dividend and corporate income taxation with present-biased consumers," Journal of Banking & Finance, Elsevier, volume 152, issue C, DOI: 10.1016/j.jbankfin.2023.106835.
• Muraközy, Balázs & Telegdy, Álmos, 2023, "The effects of EU-funded enterprise grants on firms and workers," Journal of Comparative Economics, Elsevier, volume 51, issue 1, pages 216-234, DOI: 10.1016/j.jce.2022.09.001.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023, "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, volume 212, issue C, pages 756-777, DOI: 10.1016/j.jebo.2023.06.004.
• Qi, Yu & Zhang, Jianshun & Chen, Jianwei, 2023, "Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China," Journal of Environmental Economics and Management, Elsevier, volume 117, issue C, DOI: 10.1016/j.jeem.2022.102750.
• Bighelli, Tommaso & Lalinsky, Tibor & Vanhala, Juuso, 2023, "Cross-country evidence on the allocation of COVID-19 government subsidies and consequences for productivity," Journal of the Japanese and International Economies, Elsevier, volume 68, issue C, DOI: 10.1016/j.jjie.2023.101246.
• Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023, "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, volume 97, issue C, DOI: 10.1016/j.joep.2023.102629.
• Kállay, László & Takács, Tibor, 2023, "The impact of public subsidies on investment and growth: Policy about evaluation, selection and monitoring," Journal of Policy Modeling, Elsevier, volume 45, issue 5, pages 895-909, DOI: 10.1016/j.jpolmod.2023.09.003.
• Freedman, Matthew & Khanna, Shantanu & Neumark, David, 2023, "JUE Insight: The Impacts of Opportunity Zones on Zone Residents," Journal of Urban Economics, Elsevier, volume 133, issue C, DOI: 10.1016/j.jue.2021.103407.
• Atkins, Rachel M.B. & Hernández-Lagos, Pablo & Jara-Figueroa, Cristian & Seamans, Robert, 2023, "JUE Insight: What is the impact of opportunity zones on job postings?," Journal of Urban Economics, Elsevier, volume 136, issue C, DOI: 10.1016/j.jue.2023.103545.
• Cingano, Federico & Palomba, Filippo & Pinotti, Paolo & Rettore, Enrico, 2023, "Granting more bang for the buck: The heterogeneous effects of firm subsidies," Labour Economics, Elsevier, volume 83, issue C, DOI: 10.1016/j.labeco.2023.102403.
• Smirnyagin, Vladimir, 2023, "Returns to scale, firm entry, and the business cycle," Journal of Monetary Economics, Elsevier, volume 134, issue C, pages 118-134, DOI: 10.1016/j.jmoneco.2022.12.002.
• Melcangi, Davide & Turen, Javier, 2023, "Subsidizing startups under imperfect information," Journal of Monetary Economics, Elsevier, volume 139, issue C, pages 93-109, DOI: 10.1016/j.jmoneco.2023.06.008.
• Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023, "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, volume 70, issue , DOI: 10.1016/j.mulfin.2023.100822.
• Bjørnskov, Christian & Schröder, Philipp J.H., 2023, "Press freedom, market information, and international trade," European Journal of Political Economy, Elsevier, volume 76, issue C, DOI: 10.1016/j.ejpoleco.2022.102236.
• Langenmayr, Dominika & Liu, Li, 2023, "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104776.
• Freedman, Matthew & Khanna, Shantanu & Neumark, David, 2023, "Combining rules and discretion in economic development policy: Evidence on the impacts of the California Competes Tax Credit," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104777.
• Waseem, Mazhar, 2023, "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104783.
• Agrawal, David R. & Shybalkina, Iuliia, 2023, "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, volume 219, issue C, DOI: 10.1016/j.jpubeco.2022.104818.
• Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023, "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, volume 220, issue C, DOI: 10.1016/j.jpubeco.2023.104836.
• Agrawal, David R. & Zhao, Weihua, 2023, "Taxing Uber," Journal of Public Economics, Elsevier, volume 221, issue C, DOI: 10.1016/j.jpubeco.2023.104862.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023, "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104907.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023, "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104940.
• Hebous, Shafik & Keen, Michael, 2023, "Pareto-improving minimum corporate taxation," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104952.
• Shelton, Cameron A., 2023, "Where does opportunity knock? On doors that voted for the executive," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104961.
• Becker, Johannes & Wilson, John D., 2023, "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104965.
• Welsch, Anthony, 2023, "The effect of market-based sourcing on labor outcomes," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104966.
• Lu, Bing & Ma, Hong, 2023, "The “Matthew effect” in rebates: How does VAT rebates allocation affect firm export performance," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104982.
• Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023, "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104967.
• Ábrahám, Árpád & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2023, "Tax wedges, financial frictions and misallocation," Journal of Public Economics, Elsevier, volume 227, issue C, DOI: 10.1016/j.jpubeco.2023.105000.
• Enami, Ali & Reynolds, C. Lockwood & Rohlin, Shawn M., 2023, "The effect of property taxes on businesses: Evidence from a dynamic regression discontinuity approach," Regional Science and Urban Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.regsciurbeco.2023.103895.
• Goeyvaerts, Geert, 2023, "Reconstructing cities: Stimulating redevelopment through the tax code," Regional Science and Urban Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.regsciurbeco.2023.103880.
• Koh, Yumi & Lee, Gea M., 2023, "R&D subsidies in permissive and restrictive environment: Evidence from Korea," Research Policy, Elsevier, volume 52, issue 1, DOI: 10.1016/j.respol.2022.104620.
• Foreman-Peck, James & Zhou, Peng, 2023, "Specialisation precedes diversification: R&D productivity effects," Research Policy, Elsevier, volume 52, issue 7, DOI: 10.1016/j.respol.2023.104808.
• Beqiraj, Elton & Tancioni, Massimiliano, 2023, "Subsidizing new jobs in the Euro-zone periphery," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 380-401, DOI: 10.1016/j.iref.2023.03.018.
• Kochaniak, Katarzyna & Ulman, Paweł & Zajkowski, Robert, 2023, "Effectiveness of COVID-19 state aid for microenterprises in Poland," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 483-497, DOI: 10.1016/j.iref.2023.03.038.
• Ramírez-Hassan, Andrés & García, Gustavo A. & Saravia, Estefanía & Duque, Juan Fernando & Londoño, Daniel, 2023, "What kind of schools parents choose when they have more options? Effects of school transport subsidies," Socio-Economic Planning Sciences, Elsevier, volume 87, issue PA, DOI: 10.1016/j.seps.2023.101509.
• Vu, Hoang Duong & Pavelková, Drahomíra, 2023, "Determinants of profit repatriation: Evidence from the Czech Republic and OECD countries as a group," Structural Change and Economic Dynamics, Elsevier, volume 67, issue C, pages 58-68, DOI: 10.1016/j.strueco.2023.06.007.
• Dong, Qingkai & Raghunandan, Aneesh & Rajgopal, Shivaram, 2024, "When do firms deliver on the jobs they promise in return for state aid?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120058, Dec.
• Akmalia Ariff & Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian, 2023, "Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 8, issue 3, pages 279-292, March, DOI: 10.1108/AJAR-10-2022-0347.
• Shubham Garg & Priyanka & Karam Pal Narwal & Sanjeev Kumar, 2023, "Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis," American Journal of Business, Emerald Group Publishing Limited, volume 38, issue 4, pages 193-210, June, DOI: 10.1108/AJB-09-2022-0144.