Research classified by Journal of Economic Literature (JEL) codes

2022

• Tchorzewska, K.B. & Garcia-Quevedo, J. & Martinez-Ros, E., 2022, "The heterogeneous effects of environmental taxation on green technologies," Research Policy, Elsevier, volume 51, issue 7, DOI: 10.1016/j.respol.2022.104541.
• Dimos, Christos & Pugh, Geoff & Hisarciklilar, Mehtap & Talam, Ema & Jackson, Ian, 2022, "The relative effectiveness of R&D tax credits and R&D subsidies: A comparative meta-regression analysis," Technovation, Elsevier, volume 115, issue C, DOI: 10.1016/j.technovation.2021.102450.
• Rota-Graziosi, Gregoire & Sawadogo, Fayçal, 2022, "The tax burden on mobile network operators in Africa," Telecommunications Policy, Elsevier, volume 46, issue 5, DOI: 10.1016/j.telpol.2021.102293.
• Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022, "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, volume 152, issue C, DOI: 10.1016/j.worlddev.2021.105806.
• Sungsil Lee, 2022, "Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 2, pages 293-309, January, DOI: 10.1108/PAR-03-2021-0031.
• Magdalena Jarczok-Guzy, 2022, "Financial and Marketing Purchase Conditions of Organic Baby Food," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 320-340.
• Kaoru HOSONO & Masaki HOTEI & Daisuke MIYAKAWA, 2022, "Causal Effects of a Tax Incentive on SME Capital Investment," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 22048, May.
• Juan Roberto Vargas Sánchez & Daniel Velázquez Orihuela, 2022, "Un modelo de equilibrio general con política redistributiva," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 56, issue 1, pages 19-40, Enero-Jun, DOI: 10.24275/ETYPUAM/NE/562022/Vargas.
• Luca Menicacci, 2022, "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 41-77.
• Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Jansky, 2022, "The Excess Profits during COVID-19 and Their Tax Revenue Potential," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2022/13, Jun, revised Jun 2022.
• Alessandro Chiari, 2022, "Revenue losses from corporate tax avoidance: estimations from the UNU-WIDER Government Revenue Dataset," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2022/30, Jun, revised Jun 2022.
• Ferreira, Pedro Cavalcanti & Delalibera, Bruno Ricardo & Gomes, Diego Braz Pereira & Soares, Johann Rodrigues de Souza, 2022, "Tax reforms and network effects," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 830, Oct.
• Maria O. Izmailova, 2022, "The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 55-72, April, DOI: 10.31107/2075-1990-2022-2-55-72.
• Elena N. Timchenko & Alexander I. Pogorletsky, 2022, "Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 28-43, June, DOI: 10.31107/2075-1990-2022-3-28-43.
• Olga A. Sinenko & Alexey Yu. Domnikov, 2022, "Property Taxation of Companies in Territories With a Special Economic Status," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 74-85, June, DOI: 10.31107/2075-1990-2022-3-74-85.
• Michael V. Alexeev & Andrey V. Korytin & Elena V. Melkova, 2022, "Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-24, December, DOI: 10.31107/2075-1990-2022-6-8-24.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2022, "Regional Budget Revenues in Early 2022: Main Trends and Risk Factors," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 25-43, December, DOI: 10.31107/2075-1990-2022-6-25-43.
• Patricia Diana , Chermian Eforis, 2022, "The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr214, Sep, DOI: https://doi.org/10.35609/afr.2022.7.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques, HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022, "Winners and losers of the COVID-19 pandemic: An excess profits tax proposal," Post-Print, HAL, number hal-03678450, DOI: 10.1111/jpet.12589.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print, HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2022, "Feasible Institutions of Social Finance: A Taxonomy," Post-Print, HAL, number hal-03830596, DOI: 10.1628/jite-2022-0010.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean‐philippe Nicolaï, 2022, "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Post-Print, HAL, number hal-03882313, Oct, DOI: 10.1111/jpet.12589.
• Sébastien Laffitte & Farid Toubal, 2022, "Multinationals’ Sales and Profit Shifting in Tax Havens," Post-Print, HAL, number hal-03960276.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print, HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022, "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print, HAL, number halshs-03672250, Feb, DOI: 10.1007/s10797-021-09663-4.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Post-Print, HAL, number halshs-04103941, Nov.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022, "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03672250, Feb, DOI: 10.1007/s10797-021-09663-4.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Sciences Po Economics Publications (main), HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Stéphane Robin & Laurence Jacquet, 2022, "R&D Tax Credits across the European Union: Divergences and convergence," Working Papers, HAL, number hal-03681433, May.
• Laurence Jacquet & Stéphane Robin, 2022, "R&D Tax Credits across the European Union : Divergences and convergence," Working Papers, HAL, number hal-03691981, Jun.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022, "Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal," Working Papers, HAL, number hal-04159811.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, HAL, number halshs-04103526, Jun.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, HAL, number halshs-04103540, Sep.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022, "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers, HAL, number halshs-04103691, Dec.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers, HAL, number halshs-04103710, Dec.
• Bálint Ván & Csaba G. Tóth & Gábor Lovics & Katalin Szőke, 2022, "Digitalization against the shadow economy: evidence on the role of company size," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2224, Dec.
• Stenkula, Mikael & Wykman, Niklas, 2022, "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series, Research Institute of Industrial Economics, number 1434, Jul.
• Janeba, Eckhard & Schjelderup, Guttorm, 2022, "The global minimum tax raises more revenues than you think, or much less," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/6, Feb, revised 22 Feb 2023.
• Casi, Elisa & Gavrilova, Evelina & Murphy, David & Zoutman, Floris, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/7, Feb, revised 02 Sep 2024.
• Thomas A., Gresik & Schjelderup, Guttorm, 2022, "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/8, Feb.
• Feng, Haibo & Liu, Sheng & Xu, Fei, 2022, "China’s VAT reform, and Its Effects on Enterprises’ Tax Burden and Innovation," Umeå Economic Studies, Umeå University, Department of Economics, number 1008, Sep, revised 24 Oct 2024.
• Umar Farooq & Suhaib Anagreh & Mohammad Ahmad Al-Omari & Mosab I. Tabash, 2022, "Corporate Tax Rate, Financing Policy and Investment Decisions: Evidence from 8 Asian Economies," Hacienda Pública Española / Review of Public Economics, IEF, volume 242, issue 3, pages 29-51, September.
• Luciano Fanti & Domenico Buccella, 2022, "Indirect Taxation, Tax Evasion and Profts," Hacienda Pública Española / Review of Public Economics, IEF, volume 242, issue 3, pages 91-109, September.
• Laszlo Goerke, 2022, "Endogenous Market Structure and Partisan Competition Authorities," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202201, May.
• Lerche, Adrian, 2022, "Investment Tax Credits and the Response of Firms," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 202228, Dec, DOI: 10.48720/IAB.DP.2228.
• Liubomyr Pylypenko & Olga Grytsay & Pavlo Sorokovyi, 2022, "Accounting and Taxation of Joint Investment Institutions, as One of the Mechanisms of Housing Construction Financing," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 28-37, September, DOI: 10.33146/2307-9878-2022-3(97)-28-37.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022, "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 2, pages 175-204, August, DOI: https://doi.org/10.21098/bemp.v25i2.
• Adi Lesmana & Widyono Soetjipto, 2022, "The Effect Of Corporate Tax Policy On Foreign Direct Investment: Empirical Evidence From Asian Countries," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 4, pages 647-672, January, DOI: https://doi.org/10.21098/bemp.v25i4.
• Matteo Ghilardi & Roy Zilberman, 2022, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers, International Monetary Fund, number 2022/127, Jul.
• Dominika Langenmayr & Ms. Li Liu, 2022, "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers, International Monetary Fund, number 2022/177, Sep.
• Reda Cherif & Fuad Hasanov & Christoph Grimpe & Wolfgang Sofka, 2022, "Promoting Innovation: The Differential Impact of R&D Subsidies," IMF Working Papers, International Monetary Fund, number 2022/192, Sep.
• Pablo Gutierrez Cubillos, 2022, "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 630, Dec.
• Duggan, Mark & Guo, Audrey & Johnston, Andrew C., 2022, "Would Broadening the UI Tax Base Help Low-Income Workers?," IZA Discussion Papers, IZA Network @ LISER, number 15020, Jan.
• Cingano, Federico & Palomba, Filippo & Pinotti, Paolo & Rettore, Enrico, 2022, "Making Subsidies Work: Rules vs. Discretion," IZA Discussion Papers, IZA Network @ LISER, number 15172, Mar.
• Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022, "Who Wins and Who Loses from State Subsidies?," IZA Discussion Papers, IZA Network @ LISER, number 15249, Apr.
• Fairlie, Robert W. & Fossen, Frank M. & Johnsen, Reid & Droboniku, Gentian, 2022, "Were Small Businesses More Likely to Permanently Close in the Pandemic?," IZA Discussion Papers, IZA Network @ LISER, number 15445, Jul.
• Lerche, Adrian, 2022, "Investment Tax Credits and the Response of Firms," IZA Discussion Papers, IZA Network @ LISER, number 15668, Oct.
• Alexandre, Fernando & Chaves, Miguel & Portela, Miguel, 2022, "Investment Grants and Firms' Productivity: How Effective Is a Grant Booster Shot?," IZA Discussion Papers, IZA Network @ LISER, number 15779, Dec.
• White A. Quinton, 2022, "Evolution of the New Market Tax Credit," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 242, issue 5-6, pages 609-628, December, DOI: 10.1515/jbnst-2022-0003.
• Rodrigo A. Cerda & José Tomás Valente, 2022, "The role of capital taxation on the business cycle: the case of Chile, 1960–2019," Economic Change and Restructuring, Springer, volume 55, issue 1, pages 83-108, February, DOI: 10.1007/s10644-020-09308-2.

2021

• Seydou Coulibaly & Abdramane Camara, 2021, "Working Paper 354 - Taxation, Foreign Direct Investment and Spillover Effects in the Mining Sector," Working Paper Series, African Development Bank, number 2480, Oct.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021, "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, volume 111, issue 12, pages 3827-3871, December, DOI: 10.1257/aer.20201237.
• Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2021, "Synthetic Difference-in-Differences," American Economic Review, American Economic Association, volume 111, issue 12, pages 4088-4118, December, DOI: 10.1257/aer.20190159.
• Thomas Winberry, 2021, "Lumpy Investment, Business Cycles, and Stimulus Policy," American Economic Review, American Economic Association, volume 111, issue 1, pages 364-396, January, DOI: 10.1257/aer.20161723.
• Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021, "Notching R&D Investment with Corporate Income Tax Cuts in China," American Economic Review, American Economic Association, volume 111, issue 7, pages 2065-2100, July, DOI: 10.1257/aer.20191758.
• Jess Benhabib & Bálint Szőke, 2021, "Optimal Positive Capital Taxes at Interior Steady States," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 1, pages 114-150, January, DOI: 10.1257/mac.20180191.
• Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021, "Shopping for Lower Sales Tax Rates," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 209-250, July, DOI: 10.1257/mac.20190026.
• Laurent Cavenaile & Pau Roldan-Blanco, 2021, "Advertising, Innovation, and Economic Growth," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 251-303, July, DOI: 10.1257/mac.20180461.
• Boyan Jovanovic, 2021, "Product Recalls and Firm Reputation," American Economic Journal: Microeconomics, American Economic Association, volume 13, issue 3, pages 404-442, August, DOI: 10.1257/mic.20180396.
• Andrew C. Johnston, 2021, "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 266-293, February, DOI: 10.1257/pol.20190031.
• Lorenz Kueng & Evgeny Yakovlev, 2021, "The Long-Run Effects of a Public Policy on Alcohol Tastes and Mortality," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 294-328, February, DOI: 10.1257/pol.20180439.
• Anh D. M. Nguyen & Luisanna Onnis & Raffaele Rossi, 2021, "The Macroeconomic Effects of Income and Consumption Tax Changes," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 439-466, May, DOI: 10.1257/pol.20170241.
• Eric Zwick, 2021, "The Costs of Corporate Tax Complexity," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 467-500, May, DOI: 10.1257/pol.20180406.
• Thiess Buettner & Boryana Madzharova, 2021, "Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 103-134, August, DOI: 10.1257/pol.20170708.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 1-35, November, DOI: 10.1257/pol.20170094.
• Chia-Wen Chen & Wei-Min Hu & Christopher R. Knittel, 2021, "Subsidizing Fuel-Efficient Cars: Evidence from China's Automobile Industry," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 152-184, November, DOI: 10.1257/pol.20170098.
• Annabelle Doerr & Sarah Necker, 2021, "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 185-216, November, DOI: 10.1257/pol.20190675.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Katalin Springel, 2021, "Network Externality and Subsidy Structure in Two-Sided Markets: Evidence from Electric Vehicle Incentives," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 393-432, November, DOI: 10.1257/pol.20190131.
• Youssef Benzarti & Alisa Tazhitdinova, 2021, "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 469-489, November, DOI: 10.1257/pol.20190492.
• Ole Agersnap & Owen Zidar, 2021, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," American Economic Review: Insights, American Economic Association, volume 3, issue 4, pages 399-416, December, DOI: 10.1257/aeri.20200535.
• Meredith Fowlie & Claire Petersen & Mar Reguant, 2021, "Border Carbon Adjustments When Carbon Intensity Varies across Producers: Evidence from California," AEA Papers and Proceedings, American Economic Association, volume 111, pages 401-405, May, DOI: 10.1257/pandp.20211073.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021, "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 23, issue 57, pages 466-466.
• Comincioli, Nicola & Panteghini, Paolo M. & Vergalli, Sergio, , "The start-up decision under default risk," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 314929, DOI: 10.22004/ag.econ.314929.
• Gancho Ganchev & Ivan Todorov, 2021, "Taxation, government spending and economic growth: The case of Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 255-266, DOI: https://doi.org/10.15826/jtr.2021.7.
• Michal Friedrich & Jana Tepperova, 2021, "Identification of base erosion and profit shifting using tax evasion rate," Society and Economy, Akadémiai Kiadó, Hungary, volume 43, issue 1, pages 75-92, March, DOI: 10.1556/204.2020.00026.
• Alberto Porto & Jorge Puig, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 041, Dec.
• Karolina Konopczak & Aleksander Łożykowski, 2021, "Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 1, pages 25-55.
• Haykaz Igityan & Hovhannes Manukyan, 2020, "Fitting Armenian Data to the Simple DSGE Model with Permanent Productivity Growth," Working Papers, Central Bank of Armenia, number 14, Jan.
• Vahagn Davtyan & Haykaz Igityan, 2021, "Structural Reforms in DSGE Model," Working Papers, Central Bank of Armenia, number 17, Feb.
• Masud Alam, 2021, "Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach," Papers, arXiv.org, number 2106.10844, Jun.
• David Hanrahan, 2021, "Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), volume 7, issue 4, pages 321-348, October, DOI: 10.30958/ajbe.7-4-2.
• Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021, "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 100-119, June.
• Natalia Koval, 2021, "Peculiarities Of Formation And Report Submission By Farms," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5150/2021-3-5.
• Kritika Tekwani & Anil Rana & Rinku Raghuvanshi, 2021, "Impact of GST on Handicraft Exporters," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 156-173.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la Unión Europea, Estados Unidos y Japón," Occasional Papers, Banco de España, number 2102, Jan.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Taxation challenges of population ageing: comparative evidence from the European Union, the United States and Japan," Occasional Papers, Banco de España, number 2102, Jan.
• Hernán Rincón-Castro, 2021, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia? Cálculos con las Cuentas Nacionales base 2015," Borradores de Economia, Banco de la Republica de Colombia, number 1161, Jun, DOI: https://doi.org/10.32468/be.1161.
• Yizhaq Minchuk & Aner Sela, 2021, "Subsidy and Taxation in All-Pay Auctions under Incomplete," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2104.
• Imre Ferto & Štefan Bojnec & Jozsef Fogarasi & Ants-Hannes Viira, 2021, "The Investment behaviour of dairy farms in transition economies," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 21, issue 1, pages 60-84.
• Julio C. Arteaga & Daniel Flores & Edgar Luna, 2021, "The effect of a soft drink tax in Mexico: evidence from time series industry data," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, volume 65, issue 2, pages 349-366, April, DOI: 10.1111/1467-8489.12418.
• Chih‐Hai Yang & Chia‐Hui Huang & Wei‐Hsuan Chang, 2021, "Does Reduction In The Tax Credit Rate Retard R&D Activity? Evidence From Taiwan'S R&D Tax Credit Reform In 2010," Contemporary Economic Policy, Western Economic Association International, volume 39, issue 2, pages 398-415, April, DOI: 10.1111/coep.12506.
• Jean Hindriks & Yukihiro Nishimura, 2021, "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, volume 23, issue 3, pages 487-509, June, DOI: 10.1111/jpet.12501.
• Javier D. Donna, 2021, "Measuring long‐run gasoline price elasticities in urban travel demand," RAND Journal of Economics, RAND Corporation, volume 52, issue 4, pages 945-994, December, DOI: 10.1111/1756-2171.12397.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021, "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, volume 29, issue 2, pages 359-401, May, DOI: 10.1111/roie.12515.
• Гл. Ас. Д-Р Георги Ранчев, 2021, "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Kakpo Eliakim, 2021, "Do Large Corporate Tax Cuts Boost Wages? Evidence from Ohio," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 21, issue 2, pages 537-575, April, DOI: 10.1515/bejeap-2019-0245.
• Bagchi Aniruddha & Mukherjee Arijit, 2021, "Patents versus rewards: the implications of production inefficiency," German Economic Review, De Gruyter, volume 22, issue 2, pages 215-234, May, DOI: 10.1515/ger-2019-0092.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Newbery, D., 2021, "Designing an incentive-compatible efficient Renewable Electricity Support Scheme," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2128, Mar.
• Kren, Janez & Lawless, Martina & McCann, Fergal & McQuinn, John & O'Toole, Conor, 2021, "New Survey Evidence on COVID-19 and Irish SMEs: Measuring the Impact and Policy Response," Research Technical Papers, Central Bank of Ireland, number 3/RT/21, Apr.
• Foreman-Peck, James & Zhou, Peng, 2021, "Innovation policy and performance of Eastern European Countries," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/15, Jul.
• Azacis, Helmuts & Collie, David R., 2021, "A General Model of International Tax Competition with Applications," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/31, Dec.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "The Impacts of Opportunity Zones on Zone Residents," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 21-12, Jun.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 21-13, Jun.
• Michael Kogler, 2021, "Profit Taxation and Bank Risk Taking," CESifo Working Paper Series, CESifo, number 8830.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series, CESifo, number 8838.
• Guy Meunier & Jean-Pierre Ponssard, 2021, "Designing Conditional Schemes for Green Industrial Policy under Different Information Structures," CESifo Working Paper Series, CESifo, number 8881.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," CESifo Working Paper Series, CESifo, number 8924.
• Maximilian Todtenhaupt & Johannes Voget, 2021, "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series, CESifo, number 8967.
• Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021, "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series, CESifo, number 9044.
• Raffaele Miniaci & Paolo Panteghini, 2021, "On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model," CESifo Working Paper Series, CESifo, number 9085.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2021, "Federalism and Foreign Direct Investment - An Empirical Analysis," CESifo Working Paper Series, CESifo, number 9120.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021, "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series, CESifo, number 9149.
• Nikolay Angelov & Daniel Waldenström, 2021, "The Impact of Covid-19 on Economic Activity: Evidence from Administrative Tax Registers," CESifo Working Paper Series, CESifo, number 9182.
• Manon Francois, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series, CESifo, number 9211.
• Sugata Marjit & Suryaprakash Mishra, 2021, "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series, CESifo, number 9252.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.
• Johannes Becker & John D. Wilson, 2021, "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series, CESifo, number 9318.
• Johannes Becker, 2021, "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series, CESifo, number 9329.
• Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021, "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series, CESifo, number 9384.
• Pranvera Shehaj & Alfons Weichenrieder, 2021, "Corporate Income Tax, IP Boxes and the Location of R&D," CESifo Working Paper Series, CESifo, number 9397.
• Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021, "Read My Lips? Taxes and Elections," CESifo Working Paper Series, CESifo, number 9401.
• Francesco Menoncin & Paolo Panteghini & Luca Regis, 2021, "Optimal Firm's Dividend and Capital Structure for Mean Reverting Profitability," CESifo Working Paper Series, CESifo, number 9407.
• Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2021, "A Welfare Analysis on Start-Up Decisions under Default Risk," CESifo Working Paper Series, CESifo, number 9478.
• Christian Keuschnigg & Julian Johs & Jacob Stevens, 2021, "Consolidating the Covid Debt," CESifo Working Paper Series, CESifo, number 9497.
• Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021, "Read My Lips? Taxes and Elections," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 71.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 01, pages 38-42, January.
• Grit Kulemann & Peter Mandler, 2021, "Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte – Ist die ifo-Studie eine belastbare Grundlage für die deutsche Verhandlungslinie?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 04, pages 41-50, April.
• Clemens Fuest & Felix Hugger & Florian Neumeier & Daniel Stöhlker, 2021, "Replik zum Beitrag von Grit Kulemann und Peter Mandler: „Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 04, pages 51-53, April.
• Oliver Falck & Anna Kerkhof & Christian Pfaffl & Christian Pfaffl, 2021, "Steuern und Innovation: Wie steuerliche FuE-Förderung Innovationsanreize in privatwirtschaftlichen Unternehmen schafft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 26-30, October.
• Clemens Fuest & Elena Herold & Florian Neumeier, 2021, "Die Neuordnung der internationalen Unternehmensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 31-36, October.
• Martin Clemens & Clemens Fuest & Jochen Wiegmann, 2021, "Investitionsförderung durch beschleunigte steuerliche Abschreibungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 12, pages 39-40, December.
• Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2021, "The Effects Of Domestic And Eu Incentives On Corporate Investment Toward Ecological Transition: A Propensity Score Matching Approach," Working Papers, Università della Calabria, Dipartimento di Economia, Statistica e Finanza "Giovanni Anania" - DESF, number 202104, Oct.
• Jorge Tovar, 2021, "Contrabando, impuestos y cigarrillos en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19554, Aug.
• María Angélica Arbeláez & Alejandro Becerra & Miguel Ben�tez, 2021, "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación, Fedesarrollo, number 19143, Mar.
• Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Pol�tica Fiscal, 2021, "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 19456, Aug.
• Hindriks, Jean & Nishimura, Yukihiro, 2021, "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2021010, Jul.
• Hindriks, Jean & Nishimura, Yukihiro, 2021, "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3148, Jan, DOI: https://doi.org/10.1111/jpet.12501.
• Bilicka, Katarzyna & Xing, Jing & Qi, Yaxuan, 2021, "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16068, Apr.
• Bedre Defolie, Özlem & Anderson, Simon, 2021, "Hybrid Platform Model," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16243, Jun.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16332, Jul.
• Sela, Aner & Minchuk, Yizhaq, 2021, "Subsidy and Taxation in All-Pay Auctions under Incomplete Information," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16504, Sep.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16615, May.
• Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021, "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16702, Nov.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16846, Dec.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Notes, EU Tax Observatory, number 001, Jul.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Collecting the Tax Deficit of Multinational Companies: Simulations for the EU," Reports, EU Tax Observatory, number 001.
• Klaus-Henning Damm & Matthias Heinrich & Maike Irrek & Armin Willingmann, 2021, "Öffentliche Finanzierungshilfen für Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU) in der Coronakrise: Erfolge, Hindernisse und Handlungsbedarf für die Zukunft am Beispiel Sachsen-Anhalts," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 90, issue 3, pages 95-119, DOI: 10.3790/vjh.90.3.95.
• Marius Clemens & Werner Röger, 2021, "Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1986.
• Saring Suhendro & Mega Matalia & Sari Indah Oktanti Sembiring, 2021, "Public Sector Policy of Estimating Model for Renewable Energy," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 609-613.
• Kinch, Christopher & Moore, Winston, 2021, "La ecologización de las pequeñas empresas en los Estados pequeños: el caso de Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Kinch, Christopher & Moore, Winston, 2021, "Greening small businesses in small States: the case of Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Exención tributaria en el Brasil en 2009: ¿por qué los vehículos y no el sector agropecuario? Un análisis del equilibrio general interregional," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Tax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• Wang, Jingwen & Shen, Guangjun & Tang, Dunzhe, 2021, "Does tax deduction relax financing constraints? Evidence from China's value-added tax reform," China Economic Review, Elsevier, volume 67, issue C, DOI: 10.1016/j.chieco.2021.101619.
• Jacob, Martin, 2021, "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102040.
• Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021, "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102050.
• Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021, "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102119.
• Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021, "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, volume 101, issue C, DOI: 10.1016/j.econmod.2021.105543.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021, "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, volume 99, issue C, DOI: 10.1016/j.econmod.2021.03.002.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• de Mooij, Ruud & Liu, Li, 2021, "At a cost: The real effects of thin capitalization rules," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109745.
• Morikawa, Masayuki, 2021, "Productivity of firms using relief policies during the COVID-19 crisis," Economics Letters, Elsevier, volume 203, issue C, DOI: 10.1016/j.econlet.2021.109869.
• Gambacorta, Leonardo & Ricotti, Giacomo & Sundaresan, Suresh & Wang, Zhenyu, 2021, "Tax effects on bank liability structure," European Economic Review, Elsevier, volume 138, issue C, DOI: 10.1016/j.euroecorev.2021.103820.
• Geng, Yong & Liu, Wei & Li, Kai & Chen, Hanshu, 2021, "Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China," Energy Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.eneco.2021.105312.
• Bahramian, Pejman & Jenkins, Glenn P. & Milne, Frank, 2021, "The displacement impacts of wind power electricity generation: Costly lessons from Ontario," Energy Policy, Elsevier, volume 152, issue C, DOI: 10.1016/j.enpol.2021.112211.
• Zheng, Wenping & Zhang, Jie, 2021, "Does tax reduction spur innovation? Firm-level evidence from China," Finance Research Letters, Elsevier, volume 39, issue C, DOI: 10.1016/j.frl.2020.101575.
• Cuong, Ly Kim & Hau, Hoang Tran, 2021, "Does innovation promote access to informal loans? Evidence from a transitional economy," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101718.
• Shamsabadi, Hussein Abedi & Tebourbi, Imen & Nourani, Mohammad & Min, Byung S., 2021, "Corporate Governance and Dividend Reinvestment Plans: Insights from Imputation Tax in Australia," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101810.
• Todtenhaupt, Maximilian & Voget, Johannes, 2021, "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, volume 131, issue C, DOI: 10.1016/j.jinteco.2021.103438.
• Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021, "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," Journal of International Economics, Elsevier, volume 132, issue C, DOI: 10.1016/j.jinteco.2021.103515.
• Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L., 2021, "Corporate tax cuts, merger activity, and shareholder wealth," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101315.
• Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021, "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101406.
• Beardsley, Erik L. & Robinson, John R. & Wong, Paul A., 2021, "What's my target? Individual analyst forecasts and last-chance earnings management," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101423.
• Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021, "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101448.
• Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021, "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 770-784, DOI: 10.1016/j.jebo.2020.10.012.
• Dai, Yun & Li, Xuchao & Liu, Dinghua & Lu, Jiankun, 2021, "Throwing good money after bad: Zombie lending and the supply chain contagion of firm exit," Journal of Economic Behavior & Organization, Elsevier, volume 189, issue C, pages 379-402, DOI: 10.1016/j.jebo.2021.06.042.
• Guceri, Irem & Albinowski, Maciej, 2021, "Investment responses to tax policy under uncertainty," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1147-1170, DOI: 10.1016/j.jfineco.2021.04.032.
• Adjemian, Michael K. & Smith, Aaron & He, Wendi, 2021, "Estimating the market effect of a trade war: The case of soybean tariffs," Food Policy, Elsevier, volume 105, issue C, DOI: 10.1016/j.foodpol.2021.102152.
• Tran, Chung & Wende, Sebastian, 2021, "On the marginal excess burden of taxation in an overlapping generations model," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103377.