Research classified by Journal of Economic Literature (JEL) codes

2022

• Hervé Roche, 2022, "The implications of tax loss carryforwards on investment policy," Mathematics and Financial Economics, Springer, number 6, March, 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.
• Omodero Cordelia Onyinyechi, 2022, "The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 2, pages 168-179, December, DOI: 10.2478/foli-2022-0024.
• Omodero Cordelia Onyinyechi & Ajetumobi Opeyemi, 2022, "Direct Taxes and Agricultural Finance," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 2, pages 180-192, December, DOI: 10.2478/foli-2022-0025.
• Ambroziak Adam A., 2022, "Forms of COVID-19 state aid by beneficiary size in Poland in 2020," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 1, pages 44-63, March, DOI: 10.2478/ijme-2022-0003.
• Kalus Jeremiasz & Žukovskis Jan & Punda Aleksander, 2022, "Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 3, pages 302-312, September, DOI: 10.15544/mts.2022.31.
• Kantšukov Mark & Sander Priit, 2022, "Optimal Holding Period of an Investment Property Under Different Systems of Income Taxation – An Individual Investor’s Perspective," Real Estate Management and Valuation, Sciendo, volume 30, issue 3, pages 12-29, September, DOI: 10.2478/remav-2022-0018.
• Karpowicz Andrzej, 2022, "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, volume 12, issue 1, pages 30-53, December, DOI: 10.2478/wrlae-2022-0003.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022, "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, volume 90, issue 2, pages 645-684, March, DOI: 10.3982/ECTA15445.
• Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 63, issue 3, pages 1325-1355, August, DOI: 10.1111/iere.12569.
• Niclas Berggren & Christian Bjørnskov, 2022, "Academic freedom, institutions, and productivity," Southern Economic Journal, John Wiley & Sons, volume 88, issue 4, pages 1313-1342, April, DOI: 10.1002/soej.12561.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1393.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1418.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H.F., 2022, "Tax and Occupancy of Business Properties : Theory and Evidence from UK Business Rates," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1439.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022, "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 67, issue 06, pages 2049-2065, December, DOI: 10.1142/S021759082050040X.
• Feld, Lars P. & Köhler, Ekkehard A. & Palhuca, Leonardo & Schaltegger, Christoph A., 2022, "Fiscal federalism and foreign direct investment: An empirical analysis," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 22/4.
• Koch, Reinald & Holtmann, Svea & Giese, Henning, 2022, "Losses never sleep: The effect of tax loss offset on stock market returns during economic crises," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 269.
• Giese, Henning & Koch, Reinald & Gamm, Markus, 2022, "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 270.
• Knaisch, Jonas, 2022, "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 271.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022, "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 273.
• Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022, "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 274.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022, "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 275.
• Bighelli, Tommaso & Lalinsky, Tibor & Vanhala, Juuso, 2022, "Covid-19 pandemic, state aid and firm productivity," Bank of Finland Research Discussion Papers, Bank of Finland, number 1/2022.
• Anderson, Simon & Bedre-Defolie, Özlem, 2022, "Online trade platforms: Hosting, selling, or both?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 84, pages 1-15, DOI: 10.1016/j.ijindorg.2022.102861.
• Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022, "Who wins and who loses from state subsidies?," Kiel Working Papers, Kiel Institute for the World Economy, number 2220.
• Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2022, "Firm subsidies, financial intermediation, and bank risk," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 2/2022.
• Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2024, "The effect of firm subsidies on credit markets," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 24/2022, revised 2024.
• Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2022, "Steuervergünstigungen in den OECD-Ländern: Erkenntnisse aus der Global Tax Expenditures Database," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 34/2022.
• Goncalves, Judite & Merenda, Roxanne & dos Santos, João Pereira, 2022, "Not so sweet: The impact of the Portuguese soda tax on producers," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 938, DOI: 10.4419/96973099.
• Di Nola, Alessandro & Kaas, Leo & Wang, Haomin, 2022, "Rescue policies for small businesses in the COVID-19 recession," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 343.
• Lenihan, Helena & Mulligan, Kevin & Doran, Justin & Rammer, Christian & Ipinnaiye, Olubunmi, 2022, "R&D grant and tax credit support for foreign-owned subsidiaries: Does it pay off?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-003.
• Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022, "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 640-661.
• Chung Tran & Sebastian Wende, 2022, "Dividend Imputation, Investment and Capital Accumulation in Open Economies," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2022-687, Mar.
• Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2022, "Imperfect Competition, Compensating Differentials, and Rent Sharing in the US Labor Market," American Economic Review, American Economic Association, volume 112, issue 1, pages 169-212, January, DOI: 10.1257/aer.20190790.
• R. Andrew Butters & Daniel W. Sacks & Boyoung Seo, 2022, "How Do National Firms Respond to Local Cost Shocks?," American Economic Review, American Economic Association, volume 112, issue 5, pages 1737-1772, May, DOI: 10.1257/aer.20201524.
• Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022, "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, volume 112, issue 6, pages 1848-1884, June, DOI: 10.1257/aer.20190285.
• Terry S. Moon, 2022, "Capital Gains Taxes and Real Corporate Investment: Evidence from Korea," American Economic Review, American Economic Association, volume 112, issue 8, pages 2669-2700, August, DOI: 10.1257/aer.20201272.
• Charles Boissel & Adrien Matray, 2022, "RETRACTED BY THE AUTHORS: Dividend Taxes and the Allocation of Capital," American Economic Review, American Economic Association, volume 112, issue 9, pages 2884-2920, September, DOI: 10.1257/aer.20210369.
• Christos Genakos & Mario Pagliero, 2022, "Competition and Pass-Through: Evidence from Isolated Markets," American Economic Journal: Applied Economics, American Economic Association, volume 14, issue 4, pages 35-57, October, DOI: 10.1257/app.20200863.
• J. Scott Davis & Michael B. Devereux, 2022, "Capital Controls for Crisis Management Policy in a Global Economy," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 1, pages 60-82, January, DOI: 10.1257/mac.20200073.
• Roberto N. Fattal-Jaef, 2022, "Entry Barriers, Idiosyncratic Distortions, and the Firm Size Distribution," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 2, pages 416-468, April, DOI: 10.1257/mac.20200234.
• Till Gross & Paul Klein & Miltiadis Makris, 2022, "Dynamic Capital Tax Competition under the Source Principle," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 3, pages 365-410, July, DOI: 10.1257/mac.20190340.
• Oyebola Okunogbe & Victor Pouliquen, 2022, "Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 1, pages 341-372, February, DOI: 10.1257/pol.20200123.
• Sébastien Laffitte & Farid Toubal, 2022, "Multinationals' Sales and Profit Shifting in Tax Havens," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 371-396, November, DOI: 10.1257/pol.20200203.
• Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2022, "The Rise of Pass-Throughs and the Decline of the Labor Share," American Economic Review: Insights, American Economic Association, volume 4, issue 3, pages 323-340, September, DOI: 10.1257/aeri.20210268.
• Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022, "Would Broadening the UI Tax Base Help Low-Income Workers?," AEA Papers and Proceedings, American Economic Association, volume 112, pages 107-111, May, DOI: 10.1257/pandp.20221074.
• Sebastian Graves & Jonathon Hazell & Walker F. Lewis & Christina Patterson, 2022, "Unemployment Insurance Financing as a Uniform Payroll Tax," AEA Papers and Proceedings, American Economic Association, volume 112, pages 97-101, May, DOI: 10.1257/pandp.20221072.
• Philip DeCicca & Donald Kenkel & Michael F. Lovenheim, 2022, "The Economics of Tobacco Regulation: A Comprehensive Review," Journal of Economic Literature, American Economic Association, volume 60, issue 3, pages 883-970, September, DOI: 10.1257/jel.20201482.
• Xiaofeng Dai & Alexander I. Pogorletskiy & Elena N. Timchenko, 2022, "Critical Analysis of the Significance of Tax Incentives for the Cultural Industry in the Pre-digital Era and in the Context of Digitalization," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 1, pages 152-186, DOI: http://dx.doi.org/10.15826/vestnik..
• Cordelia O. Omodero, 2022, "Assessment of the Impact of Direct Taxes on Public Investment in Agriculture in Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 1, pages 6-20, DOI: http://dx.doi.org/10.15826/vestnik..
• Maria O. Kakaulina & Dmitry R. Gorlov, 2022, "Assessment of the Impact of Tax Incentives on Investment Activity in Special Economic Zones of the Russian Federation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 2, pages 282-324, DOI: http://dx.doi.org/10.15826/vestnik..
• Inna K. Shevchenko & Yuliya V. Razvadovskaya, 2022, "Study of the Profit Distribution Dynamics of Mining and Manufacturing Enterprises in Russia in the Imperatives of Industrial Changes," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 3, pages 576-603, DOI: http://dx.doi.org/10.15826/vestnik..
• Oksana N. Harkushenko, 2022, "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2022.8.
• Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić, 2022, "Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 108-126, DOI: https://doi.org/10.15826/jtr.2022.8.
• Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev, 2022, "Estimation of Profit Taxation Effect on Russian Companies’ Investments," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 127-139, DOI: https://doi.org/10.15826/jtr.2022.8.
• Ochuko Benedict Emudainohwo & Okolo Marvis Ndu, 2022, "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 140-156, DOI: https://doi.org/10.15826/jtr.2022.8.
• Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari, 2022, "Determinants of Value Added Tax in Oman," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 157-169, DOI: https://doi.org/10.15826/jtr.2022.8.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022, "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 202, Sep.
• Michelle Hanlon & Shane Heitzman, 2022, "Corporate Debt and Taxes," Annual Review of Financial Economics, Annual Reviews, volume 14, issue 1, pages 509-534, November, DOI: 10.1146/annurev-financial-101221-10.
• Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers, arXiv.org, number 2201.02919, Jan, revised Feb 2022.
• Javier Garcia-Bernardo & Petr Jansk'y, 2022, "Profit Shifting of Multinational Corporations Worldwide," Papers, arXiv.org, number 2201.08444, Jan, revised Dec 2023.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting and International Tax Reforms," Papers, arXiv.org, number 2211.04388, Nov, revised Jan 2025.
• Hrvoje Percevic, 2022, "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 31, issue 1, pages 163-187, june, DOI: 10.17818/EMIP/2022/1.8.
• Comisión Nacional de los Mercados y la Competencia (CNMC), 2022, "Estudio sobre el servicio de retirada de efectivo a través de cajeros automáticos," Colección Estudios de Mercado, Comisión Nacional de los Mercados y la Competencia (CNMC), number E/CNMC/003/21, Jun.
• Gunay Guliyeva, 2022, "Business Environment in Karabakh and Eastern Zangezur," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2022, issue 4, pages 23-28, February.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making Subsidies Work: Rules vs. Discretion," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 22174.
• Inna Tomashuk, 2022, "Development Of Entrepreneurship In Ukraine In The Conditions Of European Integration," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 110.30525/2661-5169/2022-2-5.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making subsidies work: rules vs. discretion," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1364, Mar.
• Kroft Kory & Laliberté Jean-William P. & Leal Vizcaíno René & Notowidigdo Matthew J., 2022, "Salience and Taxation with Imperfect Competition," Working Papers, Banco de México, number 2022-09, Oct.
• Yuanyuan Gu & Jhorland Ayala-García, 2022, "Emigration and Tax Revenue," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 312, Jul, DOI: 10.32468/dtseru.312.
• Aner Sela & Yizhaq Minchuk, 2022, "Subsidy and Taxation in All-Pay Auctions under Incomplete," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2204.
• Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022, "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, volume 13, issue 1, pages 18-33, February, DOI: 10.1111/1758-5899.13029.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi‐Ghidi & Jean‐Philippe Nicolaï, 2022, "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 5, pages 1016-1038, October, DOI: 10.1111/jpet.12589.
• Giuseppe Pulina & Skerdilajda Zanaj, 2022, "Tax competition and phantom FDI," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 6, pages 1342-1363, December, DOI: 10.1111/jpet.12575.
• Dominika Langenmayr & Franz Reiter, 2022, "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, volume 124, issue 3, pages 797-837, July, DOI: 10.1111/sjoe.12507.
• ISIP Adrian, 2022, "Outsourcing Of Tax Services: The Case Of Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 3, pages 50-70, October, DOI: 10.56043/reveco-2022-0025.
• Michel Strawczynski, 2022, "Cyclicality of Tax Expenditures: The Case of Israel," Bank of Israel Working Papers, Bank of Israel, number 2022.04, Jan.
• Ding Kai & Rebessi Filippo, 2022, "Front-Loading Agricultural Subsidies: Quantifying Public Savings," The B.E. Journal of Macroeconomics, De Gruyter, volume 22, issue 2, pages 517-545, June, DOI: 10.1515/bejm-2021-0065.
• Dornean Adina & Oanea Dumitru-Cristian, 2022, "The Effectiveness of Fiscal-Budgetary Measures to Counteract the COVID-19 Crisis. Evidence from EU Countries," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 16, issue 1, pages 137-151, January, DOI: 10.1515/econ-2022-0024.
• Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022, "The estimation of reaction functions under tax competition," German Economic Review, De Gruyter, volume 23, issue 2, pages 301-339, May, DOI: 10.1515/ger-2020-0137.
• Nicoleta MIHAILA, 2022, "Evolution Of Tax Revenues From Direct Taxation In The Period 2008- 2020. An Analysis Romania Vs Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 128-138.
• Silvia Elena ISACHI, 2022, "The Impact Of Recent Oecd/G-20 Rules On The Taxation Of Multinationals," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 97-102.
• Mamoon Kader & Hashmat Khan & Minjoon Lee & Raul Razo-Garcia, 2022, "The Welfare and Distributional Consequences of Corporate Tax Cuts in Open Economies," Carleton Economic Papers, Carleton University, Department of Economics, number 22-08, Aug.
• Congressional Budget Office, 2022, "CBO’s Use of the Income and Payroll Tax Offset in Its Budget Projections and Cost Estimates," Reports, Congressional Budget Office, number 58421, Oct.
• Paul Burnham & Dorian Carloni, 2022, "CBO’s Model for Estimating the Effect That Federal Taxes Have on Capital Income From New Investment: Working Paper 2022-01," Working Papers, Congressional Budget Office, number 57429, Feb.
• E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022, "Capital Investment and Labor Demand," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 22-04, Feb.
• Carlianne Patrick & Mark Partridge, 2022, "Agglomeration Spillovers and Persistence: New Evidence from Large Plant Openings," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 22-21, Jun.
• Danilo Stojanovic, 2022, "The 2003 Tax Reform and Corporate Payout Policy in the US," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp727, Apr.
• Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022, "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series, CESifo, number 10054.
• Wolfram F. Richter, 2022, "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series, CESifo, number 10119.
• Robert S. Chirinko & Daniel J. Wilson, 2022, "Fiscal Policies for Job Creation and Innovation: The Experiences of US States," CESifo Working Paper Series, CESifo, number 10158.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2022, "The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules," CESifo Working Paper Series, CESifo, number 10183.
• Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series, CESifo, number 10185.
• Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022, "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series, CESifo, number 9511.
• Niels Johannesen, 2022, "The Global Minimum Tax," CESifo Working Paper Series, CESifo, number 9527.
• Wolfram F. Richter, 2022, "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series, CESifo, number 9556.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making Subsidies Work: Rules vs. Discretion," CESifo Working Paper Series, CESifo, number 9560.
• Elisa Casi & Evelina Gavrilova & David Murphy & Floris Zoutman, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," CESifo Working Paper Series, CESifo, number 9594.
• Eckhard Janeba & Guttorm Schjelderup, 2022, "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series, CESifo, number 9623.
• Shafik Hebous & Michael Keen, 2022, "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series, CESifo, number 9633.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2022, "Rescue Policies for Small Businesses in the Covid-19 Recession," CESifo Working Paper Series, CESifo, number 9641.
• Clemens Fuest & Stefan Greil & Felix Hugger & Florian Neumeier, 2022, "Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data," CESifo Working Paper Series, CESifo, number 9757.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022, "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series, CESifo, number 9786.
• Michael Funke & Raphael Terasa, 2022, "Temporary Super Depreciation Allowances for Green and Digital Investments," CESifo Working Paper Series, CESifo, number 9838.
• Ingar K. Haaland & Andreas Olden, 2022, "Fraud Concerns and Support for Economic Relief Programs," CESifo Working Paper Series, CESifo, number 9925.
• Radek Šauer, 2022, "Corporate Taxation in Open Economies," CESifo Working Paper Series, CESifo, number 9942.
• Alisa Frey & Justus Haucap, 2022, "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series, CESifo, number 9962.
• Sebastian Graves & Jonathon Hazell & Walker F. Lewis & Christina Patterson, 2022, "Unemployment Insurance Financing As A Uniform Payroll Tax," Discussion Papers, Centre for Macroeconomics (CFM), number 2202, Jan.
• Das, S & Gadenne, L & Nandi, T & Warwick, R, 2022, "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 605.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 631.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H. F., 2022, "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 648.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-94, Dec.
• Julien Martin & Florian Mayneris, 2022, "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports, CIRANO, number 2022rp-06, Aug.
• Yuanyuan Gu & Jhorland Ayala-Garc�a, 2022, "Emigration and Tax Revenue," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 20297, Jul, DOI: 10.32468/dtseru.312.
• A. M. Iregui-Bohórquez & L. A. Melo-Becerra & A. J. Orozco-Gallo, 2022, "Corporate Taxes and Firms Performance: Evidence from an Emerging Economy," Revista de Economía del Rosario, Universidad del Rosario, volume 25, issue 1.
• Andrés Caicedo Carrero, 2022, "Relación entre el impuesto de renta y la rentabilidad sobre el patrimonio en las empresas colombianas periodo 2016 a 2019," Revista Equidad y Desarrollo, Universidad de la Salle, volume 38, issue 38, pages 1-178, DOI: 10.19052/eq.vol1.iss38.3.
• Xianglong Liu & Jason Nassios & James Giesecke, 2022, "Oil Supply Shocks and Tax Policy Responses in Australia: Insights from a Dynamic CGE Framework," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-336, Sep.
• Hindriks, Jean & Nishimura, Yukihiro, 2022, "The Compliance Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2022013, Mar.
• Xing, Jing & Bilicka, Katarzyna & Hou, Xipei, 2022, "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16886, Jan.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16891, Jan.
• Johannesen, Niels, 2022, "The Global Minimum Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16925, Jan.
• Cingano, Federico & Palomba, Filippo & Pinotti, Paolo & Rettore, Enrico, 2022, "Making Subsidies Work: Rules vs. Discretion," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17004, Feb.
• Boissel, Charles & Matray, Adrien, 2022, "Dividend Taxes and the Allocation of Capital," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17228, Apr.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17453, Jul.
• Cloyne, James & Martinez, Joseba & Mumtaz, Haroon & Surico, Paolo, 2022, "The Dynamic Effects of Income Tax Changes in a World of Ideas," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17455, Jul.
• Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022, "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17526, Aug.
• Anagol, Santosh & Davids, Allan & Lockwood, Benjamin & Ramadorai, Tarun, 2022, "Diffuse Bunching with Frictions: Theory and Estimation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17612, Oct.
• Brockmeyer, Anne & Hernandez, Marco, 2022, "Taxation, Information and Withholding: Evidence from Costa Rica," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17716, Nov.
• Gehrig, Thomas & Stenbacka, Rune, 2022, "R&D and Subsidy Policy with Imperfect Project Classification," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17717, Dec.
• Federico Cingano & Paolo Pinotti & Enrico Rettore & Filippo Palomba, 2022, "Making Subsidies Work: Rules vs. Discretion," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2207, Mar.
• Jean Luc ERERO, 2022, "Impact of reduction in corporate income tax on the South African economy: A CGE analysis," Turkish Economic Review, EconSciences Journals, volume 9, issue 3, pages 140-161, September.
• Cordelia Omodero, 2022, "The Role Of Corporate Tax, Earnings And Debt In Determining Dividend Policy Of Firms," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-69.
• Теодор Л. Борисов, 2022, "Развитие На Нисковъглеродния Транспорт В Eвропа: Данъчни Облекчения И Стимули За Покупка," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 1, issue 1 Year 20, pages 122-135.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Notes, EU Tax Observatory, number 004, Nov.
• Javier Garcia-Bernardo & Gabriel Zucman & Petr Janský, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 003, May.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, EU Tax Observatory, number 005, Sep.
• Mona Barake, 2022, "Tax Planning by European Banks," Working Papers, EU Tax Observatory, number 009, Dec.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022, "Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2022-8.
• Richard Iyere Oghuma & Damilola Felix Eluyela & Francis O. Iyoha, 2022, "Investigating the Dynamic Nexus between Non-Oil Taxes and Economic Growth in Nigeria: An ARDL Approach," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 5, pages 498-504, September.
• K. Ammani Ammal & Alanoud Rashid Nasser Al Jassasi & Sheikha AlGhafri, 2022, "Do PESTLE Factors Impact the Development of Non-oil Manufacturing Companies in Oman?," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 146-156, November.
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022, "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, volume 97, issue C, DOI: 10.1016/j.aos.2021.101294.
• Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022, "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, volume 75, issue C, DOI: 10.1016/j.chieco.2022.101850.
• Jacob, Martin & Vossebürger, Robert, 2022, "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, volume 77, issue C, DOI: 10.1016/j.jcorpfin.2022.102275.
• Tourek, Gabriel, 2022, "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.jdeveco.2022.102911.
• Paxson, Dean & Pereira, Paulo J. & Rodrigues, Artur, 2022, "Investment timing, capacity choice and optimal floors and ceilings," Journal of Economic Dynamics and Control, Elsevier, volume 139, issue C, DOI: 10.1016/j.jedc.2022.104430.
• Zhao, Zhiqi, 2022, "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, volume 117, issue C, DOI: 10.1016/j.econmod.2022.105977.
• Batabyal, Amitrajeet A. & Yoo, Seung Jick, 2022, "Tax policy and interregional competition for mobile venture capital by the creative class," The North American Journal of Economics and Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.najef.2022.101690.
• Foreman-Peck, James & Zhou, Peng, 2022, "R&D subsidies and productivity in eastern European countries," Economic Systems, Elsevier, volume 46, issue 2, DOI: 10.1016/j.ecosys.2022.100978.
• Gechert, Sebastian & Heimberger, Philipp, 2022, "Do corporate tax cuts boost economic growth?," European Economic Review, Elsevier, volume 147, issue C, DOI: 10.1016/j.euroecorev.2022.104157.
• Li, Mingyang & Jin, Man & Kumbhakar, Subal C., 2022, "Do subsidies increase firm productivity? Evidence from Chinese manufacturing enterprises," European Journal of Operational Research, Elsevier, volume 303, issue 1, pages 388-400, DOI: 10.1016/j.ejor.2022.02.029.
• Kasahara, Akitada & Orihara, Masanori, 2022, "Family firms’ dividend policies: Evidence from a Japanese tax reform," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102199.
• Rosa, Benjamin V., 2022, "Bid credits in simultaneous ascending auctions," Games and Economic Behavior, Elsevier, volume 132, issue C, pages 189-203, DOI: 10.1016/j.geb.2021.12.009.
• Anderson, Simon & Bedre-Defolie, Özlem, 2022, "Online trade platforms: Hosting, selling, or both?," International Journal of Industrial Organization, Elsevier, volume 84, issue C, DOI: 10.1016/j.ijindorg.2022.102861.
• Nurmi, Satu & Vanhala, Juuso & Virén, Matti, 2022, "Are zombies for real? Evidence from zombie dynamics," International Journal of Industrial Organization, Elsevier, volume 85, issue C, DOI: 10.1016/j.ijindorg.2022.102888.
• Uemura, Toshiyuki, 2022, "Evaluating Japan's corporate income tax reform using firm-specific effective tax rates," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101115.
• Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Journal of Economic Behavior & Organization, Elsevier, volume 193, issue C, pages 312-333, DOI: 10.1016/j.jebo.2021.11.007.
• Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022, "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, volume 194, issue C, pages 454-477, DOI: 10.1016/j.jebo.2021.11.016.
• Asatryan, Zareh & Joulfaian, David, 2022, "Taxes and Business Philanthropy in Armenia," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 914-930, DOI: 10.1016/j.jebo.2022.06.008.
• Haaland, Ingar & Olden, Andreas, 2022, "Fraud concerns and support for economic relief programs," Journal of Economic Behavior & Organization, Elsevier, volume 203, issue C, pages 59-66, DOI: 10.1016/j.jebo.2022.08.026.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2022, "Foreign investment of US multinationals: The effect of tax policy and agency conflicts," Journal of Financial Economics, Elsevier, volume 144, issue 1, pages 298-327, DOI: 10.1016/j.jfineco.2021.06.004.
• Erel, Isil & Liebersohn, Jack, 2022, "Can FinTech reduce disparities in access to finance? Evidence from the Paycheck Protection Program," Journal of Financial Economics, Elsevier, volume 146, issue 1, pages 90-118, DOI: 10.1016/j.jfineco.2022.05.004.
• Funke, Michael & Terasa, Raphael, 2022, "Has Germany’s temporary VAT rates cut as part of the COVID-19 fiscal stimulus boosted growth?," Journal of Policy Modeling, Elsevier, volume 44, issue 2, pages 450-473, DOI: 10.1016/j.jpolmod.2022.03.008.
• Bertinelli, Luisito & Bourgain, Arnaud & Zanaj, Skerdilajda, 2022, "Taxes and declared profits: Evidence from gold mines in Africa," Resources Policy, Elsevier, volume 78, issue C, DOI: 10.1016/j.resourpol.2022.102824.
• Cerqua, Augusto & Pellegrini, Guido, 2022, "Decomposing the employment effects of investment subsidies," Journal of Urban Economics, Elsevier, volume 128, issue C, DOI: 10.1016/j.jue.2021.103408.
• Li, Hongbin & Meng, Lingsheng, 2022, "Skill biased tax policy change: Labor market effects of China’s VAT reform," Labour Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.labeco.2022.102213.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104577.
• Margaret Frank, Mary & Hoopes, Jeffrey L. & Lester, Rebecca, 2022, "What determines where opportunity knocks? Political affiliation in the selection of Opportunity Zones," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104588.
• Morrow, Peter & Smart, Michael & Swistak, Artur, 2022, "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, volume 208, issue C, DOI: 10.1016/j.jpubeco.2022.104634.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022, "Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru," Journal of Public Economics, Elsevier, volume 210, issue C, DOI: 10.1016/j.jpubeco.2022.104661.
• Autor, David & Cho, David & Crane, Leland D. & Goldar, Mita & Lutz, Byron & Montes, Joshua & Peterman, William B. & Ratner, David & Villar, Daniel & Yildirmaz, Ahu, 2022, "An evaluation of the Paycheck Protection Program using administrative payroll microdata," Journal of Public Economics, Elsevier, volume 211, issue C, DOI: 10.1016/j.jpubeco.2022.104664.
• Konda, Laura & Patel, Elena & Seegert, Nathan, 2022, "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104690.
• Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022, "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104693.
• Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022, "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104704.
• Johannesen, Niels, 2022, "The global minimum tax," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104709.
• Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022, "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.jpubeco.2022.104716.
• Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022, "Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104742.
• Kang, Minwook, 2022, "The positive impact of investment subsidies on the economy with present-biased consumers," The Quarterly Review of Economics and Finance, Elsevier, volume 85, issue C, pages 229-235, DOI: 10.1016/j.qref.2022.03.006.