Research classified by Journal of Economic Literature (JEL) codes

2023

• Muhammad Ayub Mehar, 2023, "Global financial connectivity and ineffectiveness of sovereign debt: implications for business activities in South Asia," Asian Journal of Economics and Banking, Emerald Group Publishing Limited, volume 8, issue 2, pages 219-239, July, DOI: 10.1108/AJEB-03-2023-0015.
• Waldemar Szymanski & Monika Szczerbak & Malgorzata Ozieblo, 2023, "Crisis Averted: Navigating Fiscal Policy Instruments in Member States on the Example of the Covid-19 Pandemic," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 556-569.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023, "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers, University of Barcelona School of Economics, number 2023/443.
• Guy Meunier & Jean-Pierre Ponssard, 2023, "Green industrial policy, information asymmetry and repayable advance," Working Papers, FAERE - French Association of Environmental and Resource Economists, number 2023.04, Jul.
• Gaetano Lisi, 2023, "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2023, issue 3, pages 309-327.
• Tijmen Tuinsma & Kristof De Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2023, "Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/04, Feb, revised Feb 2023.
• Javier Garcia-Bernardo & Petr Jansky, 2023, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/33, Dec, revised Dec 2023.
• Alessio Tomelleri & Anna Gloria Billé, 2023, "Do micro-enterprises ask for local support measures? Evidence after the COVID-19 pandemic," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2023-04, Jul.
• Koivisto, Aliisa, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, VATT Institute for Economic Research, number 154.
• Viertola, Marika, 2023, "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers, VATT Institute for Economic Research, number 155.
• Delalibera, Bruno Ricardo & Ferreira, Pedro Cavalcanti & Gomes, Diego Braz Pereira & Soares, Johann Rodrigues de Souza, 2023, "Tax Reforms and Network Effects," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 832, Jan.
• Barış Kaymak & Immo Schott, 2023, "Tax Heterogeneity and Misallocation," Working Papers, Federal Reserve Bank of Cleveland, number 23-33, Dec, DOI: 10.26509/frbc-wp-202333.
• Robert S. Chirinko & Daniel J. Wilson, 2023, "Fiscal Policies for Job Creation and Innovation: The Experiences of US States," Working Paper Series, Federal Reserve Bank of San Francisco, number 2023-01, Jan, DOI: 10.24148/wp2023-01.
• David P. Glancy, 2023, "Bank Relationships and the Geography of PPP Lending," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-014, Feb, DOI: 10.17016/FEDS.2023.014.
• Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023, "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-078, Dec, DOI: 10.17016/FEDS.2023.078.
• Enghin Atalay & Ali Hortacsu & Mustafa Runyun & Chad Syverson & Mehmet Fatih Ulu, 2023, "Micro- and Macroeconomic Impacts of a Place-Based Industrial Policy," Working Papers, Federal Reserve Bank of Philadelphia, number 23-12, Jun, DOI: 10.21799/frbp.wp.2023.12.
• Aliisa Koivisto, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 15, Sep.
• Marika Viertola, 2023, "Profit Shifting of Multinational Enterprises: Evidence from the Nordics," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 18, Dec.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023, "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 7, Feb.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023, "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 8, Mar.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2023, "Non-resource Revenues to the Consolidated Budget: Analysis by Types of Economic Activity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-26, December, DOI: 10.31107/2075-1990-2023-6-8-26.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023, "International Experience in Taxation of Sugar-Sweetened Beverages
  [Международный Опыт Налогообложения Сахаросодержащих Напитков]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023, "Taxation of Cross-border E-commerce in Asia
  [Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023, "Международный Опыт Налогообложения Сахаросодержащих Напитков," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023, "Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023, "Tax competition in the presence of profit shifting," Post-Print, HAL, number hal-04184030, Aug, DOI: 10.1016/j.jpubeco.2023.104940.
• Imad Ben Yachrak & Nissrine Al Maghribi, 2023, "Perception of Unique Professional Contribution (UPC) in Morocco: An Empirical Study
  [Perception de la Contribution Professionnelle Unique (CPU) au Maroc : Etude empirique]," Post-Print, HAL, number hal-04348643, DOI: 10.5281/zenodo.10368930.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," Post-Print, HAL, number halshs-04346639, Jul, DOI: 10.1257/aer.20221432.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04346639, Jul, DOI: 10.1257/aer.20221432.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, HAL, number hal-04564099, Dec.
• Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2023, "The regressivity of CIT exemptions in Africa," Working Papers, HAL, number hal-04789799, Oct, DOI: 10.1007/s10797-023-09825-6.
• Pierre Bachas & Roel Dom & Anne Brockmeyer & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, HAL, number halshs-04103782, Mar.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, HAL, number halshs-04103852, May.
• Breuer, Wolfgang & Nguyen, Linh.D & Steininger, Bertram, 2023, "Decomposing Industry Leverage: the Special Cases of Real Estate Investment Trusts and Technology & Hardware Companies," Working Paper Series, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance, number 23/3, Apr.
• Schjelderup, Guttorm & Stähler, Frank, 2023, "The Economics of the Global Minimum Tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/3, Mar, revised 21 Mar 2023.
• Busra & Yuli Anisah & Yeni Irawan & Syarifudin & Hayatun Nufus, 2023, "The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 147-152, June, DOI: 10.33146/2307-9878-2023-2(100)-147-.
• Mykhaylo Prodanchuk & Hanna Kovtseniuk, 2023, "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 92-100, June, DOI: 10.33146/2307-9878-2023-2(100)-92-1.
• James N. Mohs & Martin A. Goldberg & Rajendra Shrestha, 2023, "Current Trends In Corporate Tax Inversions," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 43-54.
• Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023, "Taxing Cryptocurrencies," IMF Working Papers, International Monetary Fund, number 2023/144, Jul.
• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Joana Andrade Vicente, 2023, "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0274, May.
• Joana Andrade Vicente, 2023, "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0286, Aug.
• Goncalves, Judite & Merenda, Roxanne & Pereira dos Santos, João, 2023, "Not So Sweet: Impacts of a Soda Tax on Producers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 15968, Feb.
• Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023, "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16056, Apr.
• Cockx, Bart & Desiere, Sam, 2023, "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16122, May.
• Can, Ege & Fossen, Frank M., 2023, "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16683, Dec.
• Buchner Michael & Eisenmenger Matthias & Hohlweck Corinna & Mödinger Patrizia, 2023, "Combined Business Tax Statistics 2016 of the Federal Statistical Office of Germany – A Micro Data Set for Scientific Use," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 243, issue 1, pages 109-121, February, DOI: 10.1515/jbnst-2022-0007.
• Paulo Pereira Silva, 2023, "Securities transaction taxes and stock price informativeness: evidence for France and Italy," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 37, issue 3, pages 325-345, September, DOI: 10.1007/s11408-023-00430-5.
• Philipp J. H. Schröder & Allan Sørensen, 2023, "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 396-418, April, DOI: 10.1007/s10797-021-09714-w.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023, "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 281-304, April, DOI: 10.1007/s10797-021-09720-y.
• Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023, "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 525-563, April, DOI: 10.1007/s10797-022-09743-z.
• Axel Prettl & Dominik Hagen, 2023, "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 565-634, June, DOI: 10.1007/s10797-021-09719-5.
• Bree J. Lang & Pratish Patel, 2023, "Funding infrastructure under uncertainty: evidence from tax credit prices," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 635-677, June, DOI: 10.1007/s10797-022-09729-x.
• Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023, "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1297-1330, October, DOI: 10.1007/s10797-022-09748-8.
• Nikolay Angelov & Daniel Waldenström, 2023, "The impact of Covid-19 on economic activity: evidence from administrative tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1718-1746, December, DOI: 10.1007/s10797-023-09780-2.
• Francisco Candel-Sánchez & Juan Perote-Peña, 2023, "Incentives for prosocial behavior under reputation persistence and policy lags," Journal of Economics, Springer, volume 139, issue 3, pages 209-233, August, DOI: 10.1007/s00712-023-00826-x.
• Reda Cherif & Christoph Grimpe & Fuad Hasanov & Wolfgang Sofka, 2023, "Promoting Innovation: The Differential Impact of R&D Subsidies," Journal of Industry, Competition and Trade, Springer, volume 23, issue 3, pages 187-241, December, DOI: 10.1007/s10842-023-00400-7.
• Robert Fairlie & Frank M. Fossen & Reid Johnsen & Gentian Droboniku, 2023, "Were small businesses more likely to permanently close in the pandemic?," Small Business Economics, Springer, volume 60, issue 4, pages 1613-1629, April, DOI: 10.1007/s11187-022-00662-1.
• Kohei Takahashi & Yuki Hashimoto, 2023, "Small grant subsidy application effects on productivity improvement: evidence from Japanese SMEs," Small Business Economics, Springer, volume 60, issue 4, pages 1631-1658, April, DOI: 10.1007/s11187-022-00663-0.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023, "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, volume 61, issue 2, pages 539-557, August, DOI: 10.1007/s11187-022-00709-3.
• Per Engström & Johannes Hagen & Edvard Johansson, 2023, "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, volume 61, issue 4, pages 1747-1771, December, DOI: 10.1007/s11187-023-00749-3.
• Toshiyuki Uemura, 2023, "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms:Analysis of Financing Neutrality Using a Forward-Looking Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 248, Apr.
• Toshiyuki Uemura, 2023, "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 251, Jun.
• Toshiyuki Uemura, 2023, "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 257, Sep.
• Makoto HASEGAWA & Michi KAKEBAYASHI, 2023, "The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-004-v2, May.
• Matteo Ghilardi & Roy Zilberman, 2023, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers, Lancaster University Management School, Economics Department, number 387012802.
• Rose Manfred, 2023, "Reform des Einkommensteuertarifs," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 72, issue 1, pages 1-24, May, DOI: 10.1515/zfwp-2023-2001.
• Anna Bernard & Rahim Lila & Joana Silva, 2023, "Employment versus Efficiency: Which Firms Should R&D Tax Credits Target?," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0176, Jul, revised Jul 2023.
• Marketa Mlcuchova, 2023, "BEFIT - Formulary Apportionment in the European Union," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2023-86, Mar.
• Vasyl Kvartiuk & Thomas Herzfeld, 2023, "Why Do Farmers Seek Office? Regulatory Capture in Russian Agricultural Subsidization," Eastern European Economics, Taylor & Francis Journals, volume 61, issue 2, pages 111-130, March, DOI: 10.1080/00128775.2022.2149556.
• Johannes Pauser, 2023, "Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 3, pages 208-234, DOI: 10.1628/fa-2023-0009.
• Kuang-Cheng Andy Wang & Ping-Yao Chou & Shao-Hsun Keng, 2023, "Reexamining Ad Valorem and Specific Taxation under Uncertainty," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 179, issue 2, pages 320-339, DOI: 10.1628/jite-2023-0026.
• Andrea Colciago & Vivien Lewis & Branka Matyska, 2023, "Corporate taxes, productivity, and business dynamism," Working Papers, University of Milano-Bicocca, Department of Economics, number 512, Feb, revised May 2023.
• Toshiyuki Uemura, 2023, "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-30, September, DOI: 10.57520/prippr.19-4-4.
• Daigo Nakata, 2023, "Emergency Economic Response and Evaluation in the COVID-19 Crisis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-25, November, DOI: 10.57520/prippr.19-4-7.
• Gunther Capelle-Blancard, 2023, "La taxation des transactions financi res : une estimation des recettes fiscales mondiales," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 23009, Apr.
• Dean Hyslop & David C. Maré & Shannon Minehan, 2023, "COVID-19 Wage Subsidy: Outcome evaluation," Motu Working Papers, Motu Economic and Public Policy Research, number 23_03, Aug.
• Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphaël Parchet & Kurt Schmidheiny & David Staubli, 2024, "Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024, "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers, National Bureau of Economic Research, Inc, number 31206, May.
• William C. Boning & Drahomir Klimsa & Joel Slemrod & Robert Ullmann, 2023, "Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate," NBER Working Papers, National Bureau of Economic Research, Inc, number 31225, May.
• Shan Aman-Rana & Daniel W. Gingerich & Sandip Sukhtankar, 2023, "Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 31364, Jun.
• Rishi Sharma & Joel Slemrod & Michael Stimmelmayr, 2023, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," NBER Working Papers, National Bureau of Economic Research, Inc, number 31452, Jul.
• Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2023, "Corporate Tax Disclosure," NBER Working Papers, National Bureau of Economic Research, Inc, number 31467, Jul.
• Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023, "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers, National Bureau of Economic Research, Inc, number 31830, Nov.
• Mathilde Muñoz, 2023, "International Trade Responses to Labor Market Regulations," NBER Working Papers, National Bureau of Economic Research, Inc, number 31876, Nov.
• James R. Hines Jr., 2023, "Evaluating Tax Harmonization," NBER Working Papers, National Bureau of Economic Research, Inc, number 31900, Nov.
• Harrison Hong & Jeffrey D. Kubik & Edward P. Shore, 2023, "The Cost of Climate Policy to Capital: Evidence from Renewable Portfolio Standards," NBER Working Papers, National Bureau of Economic Research, Inc, number 31960, Dec.
• Fernando Alexandre & Diogo Ferreira & Sandro Mendonça & Miguel Portela, 2023, "The elusive impact of R&D grants on firm productivity," NIPE Working Papers, NIPE - Universidade do Minho, number 08/2023.
• Priyaranjan Jha & Antonio Rodriguez-Lopez & Adam Hal Spencer, 2023, "Labour market power and the dynamic gains to openness reforms," Discussion Papers, University of Nottingham, GEP, number 2023-01.
• Hussain, Adam, 2023, "Effect of Tax Cut on Investment: Evidence from Indian Manufacturing firms," Working Papers, National Institute of Public Finance and Policy, number 23/390, Feb.
• De, Supriyo, 2023, "Recent Reforms in India's Corporate Income Tax Regime: Rationale, Impacts and Improvements," Working Papers, National Institute of Public Finance and Policy, number 23/393, Apr.
• Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys, 2023, "The design of presumptive tax regimes," OECD Taxation Working Papers, OECD Publishing, number 59, Feb, DOI: 10.1787/141239bb-en.
• Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys, 2023, "La conception des régimes d’imposition forfaitaire," OECD Taxation Working Papers, OECD Publishing, number 59, Feb, DOI: 10.1787/acd81d56-fr.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly & Massimo Bucci, 2023, "A time series perspective on income-based tax support for R&D and innovation," OECD Taxation Working Papers, OECD Publishing, number 62, Jul, DOI: 10.1787/dae3cd5c-en.
• Ana Cinta González Cabral & Tibor Hanappi & Silvia Appelt & Fernando Galindo-Rueda & Pierce O’Reilly, 2023, "Effective tax rates for R&D intangibles," OECD Taxation Working Papers, OECD Publishing, number 63, Jul, DOI: 10.1787/191dad43-en.
• Tibor Hanappi & David Whyman, 2023, "Tax and Investment by Multinational Enterprises," OECD Taxation Working Papers, OECD Publishing, number 64, Jul, DOI: 10.1787/e817ce39-en.
• Tibor Hanappi & Valentine Millot & Sébastien Turban, 2023, "How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data," OECD Economics Department Working Papers, OECD Publishing, number 1765, Jul, DOI: 10.1787/04e682d7-en.
• Silvia Appelt & Ana Cinta González Cabral & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly, 2023, "Cost and uptake of income-based tax incentives for R&D and innovation," OECD Science, Technology and Industry Working Papers, OECD Publishing, number 2023/03, Apr, DOI: 10.1787/4f531faf-en.
• Oecd, 2023, "The Impact of R&D tax incentives: Results from the OECD microBeRD+ project," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 159, Oct, DOI: 10.1787/1937ac6b-en.
• Oecd, 2023, "OECD framework for mapping and quantifying government support for business innovation," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 160, Nov, DOI: 10.1787/f30547e7-en.
• Oecd, 2023, "Income-based tax relief for R&D and innovation: An integrated view," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 161, Nov, DOI: 10.1787/2db44e8b-en.
• Oecd, 2023, "Measuring distortions in international markets: The rolling-stock value chain," OECD Trade Policy Papers, OECD Publishing, number 267, Feb, DOI: 10.1787/fa0ad480-en.
• Oecd, 2023, "Measuring distortions in international markets: Below-market energy inputs," OECD Trade Policy Papers, OECD Publishing, number 268, Feb, DOI: 10.1787/b26140ff-en.
• Oecd, 2023, "Government support in industrial sectors: A synthesis report," OECD Trade Policy Papers, OECD Publishing, number 270, Apr, DOI: 10.1787/1d28d299-en.
• Giulia Mascagni & Adrienne Lees, 2023, "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Journal of African Economies, Centre for the Study of African Economies, volume 32, issue 3, pages 209-236.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023, "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 39, issue 3, pages 478-497.
• Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2023, "Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 2, pages 634-674.
• Eduardo Dávila & Benjamin Hébert, 2023, "Optimal Corporate Taxation Under Financial Frictions," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 4, pages 1893-1933.
• Lora Dimitrova & Sapnoti K Eswar, 2023, "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, volume 27, issue 4, pages 1471-1519.
• Roberto Gómez-Cram & Marcel Olbert & Holger Müller, 2023, "Measuring the Expected Effects of the Global Tax Reform," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 12, pages 4965-5011.
• Vikas Agarwal & Honglin Ren & Ke Shen & Haibei Zhao, 2023, "Redemption in Kind and Mutual Fund Liquidity Management," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 6, pages 2274-2318.
• Kowsar Yousefi & Mohammad Vesal, 2023, "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," The World Bank Economic Review, World Bank, volume 37, issue 2, pages 331-349.
• Alexandra Danila & Gabriel Mocanu, 2023, "Transfer Prices Report. Case Study in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 902-909, August.
• Brad R. Humphreys, 2023, "Professional Sports Subsidies and Urban Congestion Externalities: Assessing 50 Years of Failed Urban Economic Development Policies," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 49, issue 4, pages 457-474, October, DOI: 10.1057/s41302-023-00245-2.
• Vincent Vicard, 2023, "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 369-414, June, DOI: 10.1057/s41308-022-00178-4.
• Vincent Vicard, 2023, "Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 574-575, June, DOI: 10.1057/s41308-022-00191-7.
• Ludvig Wier & Hayley Erasmus, 2023, "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 3, pages 791-816, September, DOI: 10.1057/s41308-022-00180-w.
• Tóth, Nikolett Ágnes & Mátrai, Gábor, 2023, "The system of Hungarian sport financing, with special regard to public finance aspects," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 2, pages 81-98, DOI: https://doi.org/10.35551/PFQ_2023_2.
• Póra, András & Szőcs, Árpád, 2023, "Funding gap in the Hungarian venture capital market," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 4, pages 28-44, DOI: https://doi.org/10.35551/PFQ_2023_4.
• Botos, Katalin, 2023, "Inflation and finance," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 4, pages 84-94, DOI: https://doi.org/10.35551/PFQ_2023_4.
• Muhammad Nadeem Sarwar, 2023, "An Evaluation of Different Tax Reform Proposals in Pakistan using CGE Model," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 62, issue 3, pages 309-330.
• Domenico Buccella & Luciano Fanti & Luca Gori, 2023, "Tax evasion in a Cournot duopoly with unions," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2023/293, Apr.
• Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023, "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper, University Library of Munich, Germany, number 116396, Feb.
• Gómez-Rámirez, Leopoldo & Sánchez, Gonzalo E., 2023, "On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador," MPRA Paper, University Library of Munich, Germany, number 117825, Jun.
• Bournakis, Ioannis & Tsionas, Mike G., 2023, "A Non-Parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," MPRA Paper, University Library of Munich, Germany, number 118100, Jul.
• Glötzl, Erhard, 2023, "Theorie der kapitalismusbedingten Finanzkrisen - Tractatus logico oeconomicus
  [Theory of financial crises caused by capitalism - Tractatus logico oeconomicus]," MPRA Paper, University Library of Munich, Germany, number 118323, Jun.
• Bearzotti, Enia & Polanec, Sašo & Bartolj, Tjaša, 2023, "The Effects of Subsidies on Firm Size and Productivity," MPRA Paper, University Library of Munich, Germany, number 118490, Sep.
• Vincenzo Visco, 2023, "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, volume 76, issue 303, pages 221-233.
• Lucie Gadenne & Tushar K. Nandi, 2023, "Taxation and Supplier Networks: Evidence from India," Working Papers, Queen Mary University of London, School of Economics and Finance, number 947, Mar.
• Burga, Carlos & Cuba, Walter & Díaz, Eduardo & Sánchez, Elmer, 2023, "Loan Guarantees and Bank Incentives: Evidence from Covid-19 Relief Funds in Peru," Working Papers, Banco Central de Reserva del Perú, number 2023-001, Jan.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023, "Online Appendix to "Rescue policies for small businesses in the Covid-19 recession"," Online Appendices, Review of Economic Dynamics, number 22-55.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023, "Code and data files for "Rescue policies for small businesses in the Covid-19 recession"," Computer Codes, Review of Economic Dynamics, number 22-55, revised .
• Ropponen, Olli & Viertola, Marika & Kari, Seppo & Valkonen, Tarmo, 2023, "The Devil Is in the Details – Finnish Companies in the Vortex of International Tax Reforms," ETLA Brief, The Research Institute of the Finnish Economy, number 120, Apr.
• Ali-Yrkkö, Jyrki & Deschryvere, Matthias & Koski, Heli & Kuusi, Tero, 2023, "Companies’ Resilience in the Midst of Crises," ETLA Brief, The Research Institute of the Finnish Economy, number 130, Dec.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023, "Business Finland COVID-19 Support Funding – What Was Achieved, and at What Cost?," ETLA Brief, The Research Institute of the Finnish Economy, number 131, Dec.
• Ropponen, Olli & Viertola, Marika & Kari, Seppo & Valkonen, Tarmo, 2023, "Finnish Companies in the Vortex of International Tax Reforms," ETLA Reports, The Research Institute of the Finnish Economy, number 138, Apr.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023, "Jobs, Workers, and Firms: Dissecting the Labour Market Effects of Finland’s COVID-19 Subsidy Program," ETLA Working Papers, The Research Institute of the Finnish Economy, number 111, Dec.
• Sebastien Bradley & Federico Carril-Caccia & Yoto Yotov, 2023, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2023-8, Dec.
• OKEKE Clement Ejiofor, 2023, "Tax Reform And Tax Compliance Behavior Of Companies In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 1, pages 19-41.
• Eiya. O. & Izevbigie, D.P.I. & Dauda, H.A., 2023, "Impact Of Transfer Pricing Regulations On Tax Planning In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 2, pages 1-12.
• ADEYEMI, PhD Babatope Ayodeji & OLASUNKANMI Lanre, 2023, "Fuel Subsidy And Government Expenditure In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 2, pages 13-31.
• ABDALLAH Ali-Nakyea & WISDOM Akpemada Kwame Ankah, 2023, "Taxation In Fragile States: The Missing Piece Of The State Building Puzzle," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 2, pages 85-102.
• Key Hwan Kim & Ji Hyun Kang, 2023, "The Rise of Ev Protectionism: France's New Subsidies, with Implications for Korean Policy," Research Papers, Korea Institute for Industrial Economics and Trade, number 23/16, Sep.
• Barinova, Vera (Баринова, Вера) & Levakov, Pavel (Леваков, Павел), 2023, "International practices of supporting small and medium-sized enterprises’ (SMEs’) in times of coronavirus pandemic crisis
  [Анализ Международного Опыта Поддержки Малых И Средних Предприятий В Кризис," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220244, Jul.
• Amitrajeet A. Batabyal & Seung Jick Yoo, 2023, "Using Taxes to Attract the Creative Class in the Presence of a Region-Specific Rent," The Review of Regional Studies, Southern Regional Science Association, volume 53, issue 2, pages 182-191, DOI: 10.52324/001c.87679.
• Bart Cockx & Sam Desiere, 2023, "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 23/1071, May.
• Joel A. Elvery & C. Lockwood Reynolds & Shawn M. Rohlin, 2023, "Employer Wage Subsidy Caps and Part-Time Work," ILR Review, Cornell University, ILR School, volume 76, issue 1, pages 189-209, January, DOI: 10.1177/00197939221102865.
• Petr Janský, 2023, "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , volume 51, issue 2, pages 171-205, March, DOI: 10.1177/10911421221137203.
• Krassen Stanchev, 2023, "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0175, Dec.
• Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023, "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 194-23.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023, "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 9, issue 1, pages 1-25, December, DOI: 10.1186/s40854-022-00424-8.
• Sacchidananda Mukherjee & Rudrani Bhattacharya, 2023, "Revenue forecasting of corporate income tax (CIT) in India," Indian Economic Review, Springer, volume 58, issue 2, pages 329-349, December, DOI: 10.1007/s41775-023-00203-x.
• Sacchidananda Mukherjee & Rudrani Bhattacharya, 2023, "Correction to: Revenue forecasting of corporate income tax (CIT) in India," Indian Economic Review, Springer, volume 58, issue 2, pages 465-466, December, DOI: 10.1007/s41775-024-00208-0.
• Simone Chinetti, 2023, "Investment Subsidies Effectiveness: Evidence from a Regional Program," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 9, issue 2, pages 723-759, July, DOI: 10.1007/s40797-022-00196-1.
• Reinald Koch & Svea Holtmann & Henning Giese, 2023, "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, volume 93, issue 1, pages 59-109, January, DOI: 10.1007/s11573-022-01134-4.
• Regina Ortmann & Erich Pummerer, 2023, "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, volume 93, issue 8, pages 1277-1307, October, DOI: 10.1007/s11573-022-01133-5.
• Sven-Eric Bärsch & Jost Heckemeyer & Marcel Olbert, 2023, "Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?," Journal of Business Economics, Springer, volume 93, issue 8, pages 1415-1450, October, DOI: 10.1007/s11573-023-01146-8.
• Anna Görlitz & Michael Dobler, 2023, "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, volume 73, issue 1, pages 113-165, February, DOI: 10.1007/s11301-021-00233-w.
• Judson Caskey & Kanyuan Huang & Daniel Saavedra, 2023, "Noncompliance with SEC regulations: evidence from timely loan disclosures," Review of Accounting Studies, Springer, volume 28, issue 1, pages 126-163, March, DOI: 10.1007/s11142-021-09638-0.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023, "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, volume 28, issue 2, pages 958-1002, June, DOI: 10.1007/s11142-021-09661-1.
• Mphagahlele Ndlovu & Danie Schutte, 2023, "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_11.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2023, "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers, Statistics Norway, Research Department, number 998, Feb.
• Oksana Radchenko & Leonid Tulush & Serhii Leontovych, 2023, "Financial instruments for ensuring national security: experience of Ukraine in military conditions," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 5, issue 1, pages 10-25, March, DOI: 10.9770/ird.2023.5.1(1).
• Tewodros Makonnen Gebrewolde & James Rockey, 2023, "The effectiveness of industrial policy in developing countries: causal evidence from Ethiopian manufacturing firms," Journal of Development Effectiveness, Taylor & Francis Journals, volume 15, issue 2, pages 196-222, April, DOI: 10.1080/19439342.2022.2090997.
• Karuppiah Sankarganesh & K. Rangasamy Shanmugam, 2023, "Effect of corporate income tax on investment decisions of Indian manufacturing firms," Journal of the Asia Pacific Economy, Taylor & Francis Journals, volume 28, issue 1, pages 156-175, January, DOI: 10.1080/13547860.2021.1873896.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper, Tilburg University, Center for Economic Research, number 2023-027.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM, Tilburg University, School of Economics and Management, number f2726918-b140-4adc-a6e4-4.
• Nohoua TRAORE, 2023, "La formalisation améliore-t-elle la productivité des firmes en Côte d’Ivoire ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 57, pages 5-27.
• Wiji Arulampalam & Andrea Papini, 2023, "Tax Progressivity and Self-Employment Dynamics," The Review of Economics and Statistics, MIT Press, volume 105, issue 2, pages 376-391, March, DOI: 10.1162/rest_a_01046.
• Robert S. Chirinko & Daniel J. Wilson, 2023, "Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States," National Tax Journal, University of Chicago Press, volume 76, issue 3, pages 481-523, DOI: 10.1086/724973.
• Makoto Hasegawa, 2023, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, volume 76, issue 4, pages 771-804, DOI: 10.1086/727012.
• Mark Duggan & Audrey Guo & Andrew C. Johnston, 2023, "Experience Rating as an Automatic Stabilizer," Tax Policy and the Economy, University of Chicago Press, volume 37, issue 1, pages 109-133, DOI: 10.1086/724354.
• Cockx, B. & Desiere, Sam, 2023, "Labour costs and the decision to hire the first employee," Research Memorandum, Maastricht University, Graduate School of Business and Economics (GSBE), number 007, Jun, DOI: 10.26481/umagsb.2023007.
• Cockx, B. & Desiere, Sam, 2023, "Labour costs and the decision to hire the first employee," ROA Research Memorandum, Maastricht University, Research Centre for Education and the Labour Market (ROA), number 001, Jun, DOI: 10.26481/umaror.2023001.
• Mlčúchová Markéta, 2023, "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, volume 9, issue 3, pages 124-152, October, DOI: 10.18559/ebr.2023.3.798.
• Cakić Milica Ristić & Todorović Jadranka Đurović & Đorđević Marina, 2023, "What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia," Economic Themes, Sciendo, volume 61, issue 4, pages 477-496, December, DOI: 10.2478/ethemes-2023-0025.
• Brychta Karel & Abreu Matheus Chebli de & Hudenko Justina & Santos Lucas Scheremetta & Poubel Lucas Cunha do Valle, 2023, "The concept of associated persons as a key and potentially problematic aspect in transfer pricing," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 1, pages 21-33, March, DOI: 10.2478/fiqf-2023-0003.
• Bakke Julia Tropina, 2023, "Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*," Nordic Tax Journal, Sciendo, volume 2023, issue 1, pages 1-21, December, DOI: 10.2478/ntaxj-2023-0001.
• Mlčúchová Markéta, 2023, "Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment," Review of Economic Perspectives, Sciendo, volume 23, issue 3, pages 181-201, September, DOI: 10.2478/revecp-2023-0006.
• Fulop Renata, 2023, "Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 68, issue 3, pages 26-39, December, DOI: 10.2478/subboec-2023-0013.
• Treptow Thomas, 2023, "Ordnungspolitisch herausfordernd," Wirtschaftsdienst, Sciendo, volume 103, issue 10, pages 656-656, October, DOI: 10.2478/wd-2023-0181.
• Nicolay Katharina & Steinbrenner Daniela, 2023, "Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?," Wirtschaftsdienst, Sciendo, volume 103, issue 10, pages 665-669, October, DOI: 10.2478/wd-2023-0186.
• Koch Reinald, 2023, "Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland," Wirtschaftsdienst, Sciendo, volume 103, issue 11, pages 776-782, November, DOI: 10.2478/wd-2023-0212.
• Gropp Reint E., 2023, "Subventionen für Halbleiter?," Wirtschaftsdienst, Sciendo, volume 103, issue 3, pages 152-152, March, DOI: 10.2478/wd-2023-0041.
• Rusche Christian & Sultan Samina, 2023, "Beihilfen im Lichte der Coronapandemie," Wirtschaftsdienst, Sciendo, volume 103, issue 3, pages 205-210, March, DOI: 10.2478/wd-2023-0054.
• Richter Wolfram F., 2023, "Mindestbesteuerung europäischer Konzerne: Internationale Zusammenarbeit!," Wirtschaftsdienst, Sciendo, volume 103, issue 5, pages 291-291, May, DOI: 10.2478/wd-2023-0090.
• Wigger Berthold U., 2023, "Brauchen wir IPCEI?," Wirtschaftsdienst, Sciendo, volume 103, issue 5, pages 322-325, May, DOI: 10.2478/wd-2023-0098.
• Horn Jonas, 2023, "Zwei-Säulen-Konzept: Lang lebe der Multilateralismus!," Wirtschaftsdienst, Sciendo, volume 103, issue 6, pages 360-360, June, DOI: 10.2478/wd-2023-0106.
• Masanori Orihara, 2023, "Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Working Papers, Waseda University, Faculty of Political Science and Economics, number 2219, Mar.
• Jun Du & Sourafel Girma & Holger Görg & Ignat Stepanok, 2023, "Who wins and who loses from state subsidies?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 56, issue 3, pages 1007-1031, August, DOI: 10.1111/caje.12644.
• S. Juranek & D. Schindler & A. Schneider, 2023, "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 56, issue 4, pages 1377-1412, November, DOI: 10.1111/caje.12682.
• Segundo Camino‐Mogro, 2023, "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., volume 35, issue 7, pages 2129-2156, October, DOI: 10.1002/jid.3766.