Research classified by Journal of Economic Literature (JEL) codes

2023

• 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 Кризисные Периоды На Примере Пандемии Коронавируса]," 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.
• Athiphat Muthitacharoen, 2023, "Location Choice And Tax Responsiveness Of Foreign Multinationals: Evidence From Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 68, issue 01, pages 217-242, March, DOI: 10.1142/S021759082250062X.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023, "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 277.
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023, "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 278.
• Siahaan, Fernando & Amberger, Harald & Sureth, Caren, 2023, "Turnover-based corporate income taxation and corporate risk-taking," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 281.
• Colciago, Andrea & Lewis, Vivien & Matyska, Branka, 2023, "Corporate taxes, productivity, and business dynamism," Discussion Papers, Deutsche Bundesbank, number 16/2023.
• Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2023, "Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database," IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS), number 7/2023, DOI: 10.23661/idp7.2023.
• Fulop , Renata, 2023, "Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2023), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023", DOI: 10.54820/entrenova-2023-0031.
• Kvartiuk, Vasyl & Herzfeld, Thomas, 2023, "Why do farmers seek office? Regulatory capture in Russian agricultural subsidization," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 61, issue 2, pages 111-130, DOI: 10.1080/00128775.2022.2149556.
• Hentze, Tobias & Sultan, Samina, 2023, "Neuer Anlauf zur Harmonisierung der Unternehmensbesteuerung in der EU: Öffentliche Konsultation der Europäischen Kommission zu "Unternehmen in Europa: ein Rahmen für die Unternehmensbesteuerung (BEFIT)"," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 7/2023.
• Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-027.
• Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023, "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-036.
• Bührle, Anna Theresa & Casi-Eberhard, Elisa & Stage, Barbara & Voget, Johannes, 2023, "The value of a loss: The impact of restricting tax loss transfers," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-037.
• Gundert, Hannah & Nicolay, Katharina & Steinbrenner, Daniela & Wickel, Sophia, 2023, "The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-066.

2022

• Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022, "Taxing capital and labor when both factors are imperfectly mobile internationally," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 1, pages 147-190, February, DOI: 10.1007/s10797-021-09663-4.
• Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022, "The immeasurable tax gains by Dutch shell companies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 316-357, April, DOI: 10.1007/s10797-021-09669-y.
• Gonzalo E. Sánchez, 2022, "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 627-666, June, DOI: 10.1007/s10797-021-09677-y.
• Kate Hynes & Yongzheng Liu & Jie Ma & Ian Wooton, 2022, "Tax competition for FDI: China’s exceptional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 788-809, June, DOI: 10.1007/s10797-021-09709-7.
• Sanjeev Gupta & João Tovar Jalles & Jianhong Liu, 2022, "Tax Buoyancy in Sub-Saharan Africa and its Determinants," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 890-921, August, DOI: 10.1007/s10797-021-09694-x.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022, "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 922-952, August, DOI: 10.1007/s10797-021-09696-9.
• Ege Can, 2022, "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1260-1293, October, DOI: 10.1007/s10797-021-09702-0.
• Eren Gürer, 2022, "Rising markups and optimal redistributive taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1227-1259, October, DOI: 10.1007/s10797-021-09712-y.
• Tibor Hanappi & Ana Cinta González Cabral, 2022, "The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 6, pages 1495-1526, December, DOI: 10.1007/s10797-022-09750-0.
• R. Alison Felix & James R. Hines, 2022, "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 6, pages 1450-1494, December, DOI: 10.1007/s10797-022-09753-x.
• Sangwha Shin & Sang-Hyun Kim, 2022, "Tax Competition under Imperfect Labor Market," Korean Economic Review, Korean Economic Association, volume 38, pages 141-166.
• Niels Johannesen, 2022, "The Global Minimum Tax," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 22-01, Jan.
• Makoto HASEGAWA, 2022, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers, Graduate School of Economics , Kyoto University, number e-22-007, Oct.
• Matteo F. Ghilardi & Roy Zilberman, 2022, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers, Lancaster University Management School, Economics Department, number 359000594.
• Sirnes Espen, 2022, "Estimating the Effect of Transaction Costs Using the Tick Size as a Proxy," Review of Economics, De Gruyter, volume 73, issue 1, pages 57-77, April, DOI: 10.1515/roe-2021-0015.
• K. Sankarganesh & K. R. Shanmugam, 2022, "Effect of Corporate Income Tax on Investment Decisions of Indian Manufacturing Firms," Working Papers, Madras School of Economics,Chennai,India, number 2022-233, Dec.
• K. Sankarganesh & K. R. Shanmugam, 2022, "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers, Madras School of Economics,Chennai,India, number 2022-234, Dec.
• René Fahr & Elmar A. Janssen & Caren Sureth-Sloane, 2022, "Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 239-289, DOI: 10.1628/fa-2022-0001.
• Eva Eberhartinger & Raffael Speitmann & Caren Sureth-Sloane & Yuchen Wu, 2022, "How Does Trust Affect Concessionary Behavior in Tax Bargaining?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 112-155, DOI: 10.1628/fa-2022-0002.
• Simon Cornée & Marc Jegers & Ariane Szafarz & Simon Cornée & Marc Jegers & Ariane Szafarz, 2022, "Feasible Institutions of Social Finance: A Taxonomy," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 178, issue 3, pages 280-310, DOI: 10.1628/jite-2022-0010.
• Takafumi Kawakubo & Takafumi Suzuki & Kohei Asao, 2022, "Tax Avoidance or Compliance Costs Avoidance? Evidence from VAT Reforms in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron346, Jun.
• Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022, "Experience Rating as an Automatic Stabilizer," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 37".
• Jing Xing & Katarzyna A. Bilicka & Xipei Hou & Sepideh Raei, 2022, "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," NBER Working Papers, National Bureau of Economic Research, Inc, number 29650, Jan.
• David Autor & David Cho & Leland D. Crane & Mita Goldar & Byron Lutz & Joshua K. Montes & William B. Peterman & David D. Ratner & Daniel Villar Vallenas & Ahu Yildirmaz, 2022, "An Evaluation of the Paycheck Protection Program Using Administrative Payroll Microdata," NBER Working Papers, National Bureau of Economic Research, Inc, number 29972, Apr.
• Isaac Delestre & Wojciech Kopczuk & Helen Miller & Kate Smith, 2022, "Top Income Inequality and Tax Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 30018, May.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30086, May.
• Adrien Matray, 2022, "Dividend Taxes, Firm Growth, and the Allocation of Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 30099, Jun.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers, National Bureau of Economic Research, Inc, number 30114, Jun.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 30242, Jul.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2022, "Short-Term Tax Cuts, Long-Term Stimulus," NBER Working Papers, National Bureau of Economic Research, Inc, number 30246, Jul.
• Robert W. Fairlie & Frank M. Fossen & Reid L. Johnsen & Gentian Droboniku, 2022, "Were Small Businesses More Likely to Permanently Close in the Pandemic?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30285, Jul.
• Emmanuel Saez & Gabriel Zucman, 2022, "Top Wealth in America: A Reexamination," NBER Working Papers, National Bureau of Economic Research, Inc, number 30396, Aug.
• Mark Duggan & Andrew C. Johnston & Audrey Guo, 2022, "Experience Rating as an Automatic Stabilizer," NBER Working Papers, National Bureau of Economic Research, Inc, number 30651, Nov.
• Benjamin G. Hyman & Matthew Freedman & Shantanu Khanna & David Neumark, 2022, "Firm Responses to State Hiring Subsidies: Regression Discontinuity Evidence from a Tax Credit Formula," NBER Working Papers, National Bureau of Economic Research, Inc, number 30664, Nov.
• Katarzyna A. Bilicka & Irem Guceri & Evangelos Koumanakos, 2022, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," NBER Working Papers, National Bureau of Economic Research, Inc, number 30808, Dec.
• Haiwei Chen & Thanh Ngo, 2022, "Mandatory Cash Distribution as One Stone for Two Birds: Curtailing the Agency Problem and Protecting Minority Shareholders," Review of Corporate Finance, now publishers, volume 2, issue 2, pages 353-392, May, DOI: 10.1561/114.00000019.
• Mukherjee, Sacchidananda, 2022, "Trends and Patterns of Tax Expenditures on Union Taxes in India," Working Papers, National Institute of Public Finance and Policy, number 22/380, Apr.
• Cao, Yifei & Whyte, Kemar, 2022, "Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 542, Oct.
• Claire Delpeuch & Emanuela Migliaccio & Will Symes, 2022, "Eliminating government support to illegal, unreported and unregulated fishing," OECD Food, Agriculture and Fisheries Papers, OECD Publishing, number 178, Jun, DOI: 10.1787/f09ab3a0-en.
• Alessandra Celani & Luisa Dressler & Tibor Hanappi, 2022, "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries," OECD Taxation Working Papers, OECD Publishing, number 58, Sep, DOI: 10.1787/3eaddf88-en.
• Alessandra Celani & Luisa Dressler & Martin Wermelinger, 2022, "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries," OECD Working Papers on International Investment, OECD Publishing, number 2022/01, Feb, DOI: 10.1787/62e075a9-en.
• Falilou Fall, 2022, "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1745, Dec, DOI: 10.1787/9857a89a-en.
• Silvia Appelt & Matej Bajgar & Chiara Criscuolo & Fernando Galindo-Rueda, 2022, "Micro-data based insights on trends in business R&D performance and funding: Findings from the OECD microBeRD+ project," OECD Science, Technology and Industry Working Papers, OECD Publishing, number 2022/04, Sep, DOI: 10.1787/4805d3f5-en.
• Helmut Elsinger & Pirmin Fessler & Stefan Kerbl & Anita Schneider & Martin Schürz & Stefan Wiesinger & Michael Wuggenig, 2022, "Where have all the insolvencies gone?," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q3/22, pages 43-57.
• Pieter Buyl & Annelies Roggeman & Isabelle Verleyen, 2022, "An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data
  [“To Shift or Not to Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium”]," CESifo Economic Studies, CESifo Group, volume 68, issue 1, pages 46-72.
• Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022, "A Wealth Tax at Work
  [Behavioural Responses to a Wealth Tax]," CESifo Economic Studies, CESifo Group, volume 68, issue 4, pages 321-361.
• Marko Koethenbuerger & Michael E Stimmelmayr, 2022, "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, volume 132, issue 643, pages 1123-1149.
• Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2022, "The effects of domestic and EU incentives on corporate investment toward ecological transition: a propensity score matching approach
  [Large sample properties of matching estimators for average treatment effects]," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 31, issue 6, pages 1517-1544.
• Dimitris Papanikolaou & Lawrence D W Schmidt, 2022, "Working Remotely and the Supply-Side Impact of COVID-19
  [The unprecedented stock market reaction to COVID-19]," The Review of Asset Pricing Studies, Society for Financial Studies, volume 12, issue 1, pages 53-111.
• Adam Hal Spencer, 2022, "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," The Review of Economic Studies, Review of Economic Studies Ltd, volume 89, issue 4, pages 2149-2200.
• Jonathan B Cohn & Edith S Hotchkiss & Erin M Towery, 2022, "Sources of Value Creation in Private Equity Buyouts of Private Firms
  [Corporate governance and value creation: Evidence from private equity]," Review of Finance, European Finance Association, volume 26, issue 2, pages 257-285.
• Ioana Claudia Dobre, 2022, "State Aid Granted by the European Union for the Recovery of the HORECA Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 55-60, September.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022, "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 70, issue 2, pages 338-381, June, DOI: 10.1057/s41308-022-00157-9.
• Petr Prochazka & Iveta Cerna, 2022, "Reinvestment and effective corporate income tax rates in V4 countries," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 17, issue 3, pages 581-605, September, DOI: 10.24136/eq.2022.020.
• Kato, Hayato & Okoshi, Hirofumi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111439, Jan.
• Camino-Mogro, Segundo, 2022, "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper, University Library of Munich, Germany, number 112082, Feb.
• Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022, "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper, University Library of Munich, Germany, number 113684, Jul.
• Sancho-Bosch, Diego & Guerrero, Alex J. & Heijs, Joost, 2022, "Technology policy evaluation: The interaction between the financial constraint of firms and level of financial additionality," MPRA Paper, University Library of Munich, Germany, number 114659, Jun.
• Nakatani, Ryota, 2022, "Optimal fiscal policy in the automated economy," MPRA Paper, University Library of Munich, Germany, number 115003, Oct.
• Batabyal, Amitrajeet & Yoo, Seung Jick, 2022, "Using Taxes to Attract the Creative Class in the Presence of a Region-Specific Rent," MPRA Paper, University Library of Munich, Germany, number 116156, Nov, revised 02 Jan 2023.
• Jaroslav Vostatek, 2022, "Czech Monetary and Fiscal Policies: Big Deficits and Challenges," ACTA VSFS, University of Finance and Administration, volume 16, issue 2, pages 173-204.
• Gayane Shakhmuradyan, 2022, "Does Fiscal Policy Matter for Business R&D Investment? Panel Data Evidence from Central and Eastern Europe," Central European Business Review, Prague University of Economics and Business, volume 2022, issue 3, pages 79-96, DOI: 10.18267/j.cebr.297.
• Jiří Hlaváč & Lukáš Pěsna & Veronika Kdolská, 2022, "Transfer Pricing - Functional and Risk Analysis
  [Převodní ceny - funkční a riziková analýza]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 15-24, DOI: 10.18267/j.ocenovani.283.
• Jiří Jakoubek & František Poborský & Jiří Teichmann, 2022, "Assessment of Transfer prices by expert or tax advisor
  [Posouzení transferových cen znalcem či daňovým poradcem]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 25-32, DOI: 10.18267/j.ocenovani.284.
• Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022, "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane
  [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 3, pages 341-360, DOI: 10.18267/j.polek.1351.
• Luca Papi, 2022, "La riqualificazione del patrimonio edilizio: un bilancio delle recenti misure di incentivazione (The renovation of the building stock: an assessment of the recent incentive measures)," Moneta e Credito, Economia civile, volume 75, issue 300, pages 491-509.
• Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers, Queen Mary University of London, School of Economics and Finance, number 943, Oct.
• Haufler, Andreas & Schindler, Dirk, 2022, "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 336, Sep.
• Einiö, Elias & Koski, Heli & Kuusi, Tero & Lehmus, Markku, 2022, "Efficient Innovation Policy Increases High-productivity R&D Work," ETLA Brief, The Research Institute of the Finnish Economy, number 104, Jan.
• Ibrahim Umar Bambale & Aliyu Sanusi Rafindadi & Adamu Usman Bello, 2022, "Household Welfare And Poverty Impact Of Domestic Revenue Mobilisation Strategies In Nigeria: A Computable General Equilibrium (Cge) Analysis," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, volume 9, issue 2, pages 1-13.
• Hassan O. Ozekhome, 2022, "Tax and Foreign Direct Investment in Nigeria: A Dynamic Estimation Approach," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 47, issue 2, pages 115-124.
• Christopher Ndu & Leonard C. Uguru, 2022, "Non-Oil Tax Revenue And Economic Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 12-25.
• M. A. Yaru & T. D. Omoniyi & B. B. Omoniyi, 2022, "Impact Of Value Added Tax On Inclusive Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 26-44.
• Oyedokun Godwin Emmanuel & Taiwo Adewale Olusesan, 2022, "Tax Incentives And Financial Performance Of Small And Medium Enterprises In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 62-78.
• Yeolyong Sung, 2022, "Tax Support for the Service Industry in Korea," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 22-8, Jun.
• Hyun Seok Kim, 2022, "Effects of Rising Base Rates on Major Manufacturing Industries and Policymaking," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 22/1, Apr.
• Kelly Robles, 2022, "Formación de un sistema de incentivos fiscales a la innovación en Ecuador," Revista Económica, Centro de Investigaciones Sociales y Económicas, Universidad Nacional de Loja, volume 10, issue 1, pages 54-62.
• Ahmad Chehraghani, 2022, "Computable General Equilibrium (CGE)Analysis of the Effects of Rising of Payroll Tax Rate in Iran Economy," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 8, issue 4, pages 285-318.
• Alin-Flavius MARTA, 2022, "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 5, pages 694-706, December.
• Paolo Liberati & Federica Lanterna, 2022, "Using the Value Added Tax for Redistributive Purposes in Italy: Is it Still Worth?," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0266, Feb.
• Marjan Petreski, 2022, "State Aid Causing Distinct Incentives? Quasi-Experimental Measurement of the Effects of Grants on Private Enterprises in North Macedonia," Evaluation Review, , volume 46, issue 2, pages 200-230, April, DOI: 10.1177/0193841X221081663.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Grzegorz Poniatowski & Giacomo Luchetta, 2022, "Tax Challenges and Opportunities of the Growing Digital Economy," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0171, Jul.
• Juin-Jen Chang & Chun-Hung Kuo & Hsieh-Yu Lin & Shu-Chun S. Yang, 2022, "Share Buybacks and Corporate Tax Cuts," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 22-A005, Nov.
• Erick Baumgartner & Raphael Corbi, Renata Narita, 2022, "Payroll Tax, Employment and Labor Market Concentration," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_06, Mar.
• Raphael Corbi & Fabio Miessi Sanches, 2022, "What Drives Religiosity in America? Evidence from an Empirical Hotelling Model of Church Competition," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_08, Mar.
• Raphael Corbi & Fabio Miessi Sanches, 2022, "Church Competition, Religious Subsidies and the Rise of Evangelicalism: a Dynamic Structural Analysis," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_09, Mar.