Research classified by Journal of Economic Literature (JEL) codes

2023

• 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.
• 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
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• 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.
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• 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, IZA Network @ LISER, number 15968, Feb.
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• 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.
• 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.
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• 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.
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