Research classified by Journal of Economic Literature (JEL) codes

2023

• 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 (," 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

• 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," 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 trea," 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.
• Hervé Roche, 2022, "The implications of tax loss carryforwards on investment policy," Mathematics and Financial Economics, Springer, number 6, December, DOI: 10.1007/s11579-022-00318-4.
• Aikaterini Tsisinou & Giannoula Florou, 2022, "Greek Taxation Revenues Before and After the Economic Crisis," Springer Proceedings in Business and Economics, Springer, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos , "Business Development and Economic Governance in Southeastern Europe", DOI: 10.1007/978-3-031-05351-1_23.
• Bradley S. Blaylock & Jimmy F. Downes & Mollie E. Mathis & Scott D. White, 2022, "Do bondholders incorporate expected repatriation taxes into their pricing of debt?," Review of Accounting Studies, Springer, volume 27, issue 4, pages 1457-1492, December, DOI: 10.1007/s11142-021-09632-6.
• Sunghoon Hong, 2022, "Tax treaties and foreign equity holding companies of multinational corporations," Review of Managerial Science, Springer, volume 16, issue 2, pages 483-520, February, DOI: 10.1007/s11846-021-00448-x.
• Luisa Fuster, 2022, "Macroeconomic and distributive effects of increasing taxes in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 13, issue 4, pages 613-648, December, DOI: 10.1007/s13209-022-00269-5.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Ricarda Kampmann, 2022, "Instrumente einer gestaltenden Strukturpolitik?
  [Measures of a Mission-Oriented Structural Policy — Considerations to the 28th Report on German Subsidies]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 1, pages 52-58, January, DOI: 10.1007/s10273-022-3094-7.
• Stefan Bach, 2022, "Übergewinnsteuer: Den großen Reibach abschöpfen?
  [Excess profits tax: Skimming off the big bucks?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 6, pages 416-416, June, DOI: 10.1007/s10273-022-3200-x.
• Manfred Rose, 2022, "Besteuerung thesaurierter Unternehmensgewinne und Einkünfte aus Kapitalvermögen
  [Taxation of Retained Profits of Enterprises and Income from Capital Assets]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 7, pages 534-539, July, DOI: 10.1007/s10273-022-3227-z.
• María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022, "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, volume 34, issue 2, pages 167-198, April, DOI: 10.1080/09535314.2020.1865882.
• Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022, "The Effects of Corporate Taxes on Small Firms," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 2234, Jan.
• Aleksandr Kazakov & Michael Koetter & Mirko Titze & Lena Tonzer, 2022, "Firm subsidies, financial intermediation, and bank stability," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-078/IV, Nov.
• Lejour, Arjan & Möhlmann, Jan & Riet, Maarten van ’t, 2022, "The immeasurable tax gains by Dutch shell companies," Other publications TiSEM, Tilburg University, School of Economics and Management, number 164d66f5-6f5e-41be-ac22-4.
• Sebastian Dyrda & Guangbin Hong & Joseph B Steinberg, 2022, "A Macroeconomic Perspective on Taxing Multinational Enterprises," Working Papers, University of Toronto, Department of Economics, number tecipa-731, Sep.
• Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2022, "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," National Tax Journal, University of Chicago Press, volume 75, issue 3, pages 481-515, DOI: 10.1086/720704.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2022, "Do Corporate Tax Cuts Increase Income Inequality?," Tax Policy and the Economy, University of Chicago Press, volume 36, issue 1, pages 35-91, DOI: 10.1086/718950.
• Marta Lachowska & Isaac Sorkin & Stephen A. Woodbury, 2022, "Firms and Unemployment Insurance Take-Up," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 22-369, Jul.
• Kogler, Michael, 2022, "Taxes, Risk Taking, and Financial Stability," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2202, May.
• Müller-Thomczik Sandra & Reiter Lukas, 2022, "Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 269-290, January, DOI: 10.2478/ceej-2022-0016.
• Ištok Michal & Solilová Veronika & Brychta Karel, 2022, "Challenges in transfer pricing: A concept of safe harbours for financial transactions," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 4, pages 23-34, December, DOI: 10.2478/fiqf-2022-0025.
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