Research classified by Journal of Economic Literature (JEL) codes

2021

• 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 Leistun," 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-Anha," 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.
• Appelbaum, Elie, 2021, "Improving the efficacy of carbon tax policies," Journal of Government and Economics, Elsevier, volume 4, issue C, DOI: 10.1016/j.jge.2021.100027.
• Skogstad, Karl, 2021, "Designing an efficient subsidy: Evidence from the Emergency Gold Mining Assistance Act," Resources Policy, Elsevier, volume 70, issue C, DOI: 10.1016/j.resourpol.2020.101945.
• Deng, Kebin & Ding, Zhong & Liao, Xiaojie & Zhu, Yushu, 2021, "Staged subsidies and corporate investments: Evidence from Chinese listed firms," Pacific-Basin Finance Journal, Elsevier, volume 68, issue C, DOI: 10.1016/j.pacfin.2021.101620.
• Marjit, Sugata & Mishra, Suryaprakash & Mitra, Sandip, 2021, "Tax evasion by tax deferment: Sham litigation with an informal credit market," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102008.
• Beem, Richard & Bruce, Donald, 2021, "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, volume 201, issue C, DOI: 10.1016/j.jpubeco.2021.104476.
• Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021, "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104514.
• Langenmayr, Dominika & Simmler, Martin, 2021, "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104530.
• Schwab, Thomas & Todtenhaupt, Maximilian, 2021, "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104536.
• Uhde, André, 2021, "Tax avoidance through securitization," The Quarterly Review of Economics and Finance, Elsevier, volume 79, issue C, pages 411-421, DOI: 10.1016/j.qref.2020.07.008.
• Gurmu, Shiferaw & Sjoquist, David L. & Wheeler, Laura, 2021, "The effectiveness of job creation tax credits," Regional Science and Urban Economics, Elsevier, volume 90, issue C, DOI: 10.1016/j.regsciurbeco.2021.103721.
• Mulier, Klaas & Samarin, Ilia, 2021, "Sector heterogeneity and dynamic effects of innovation subsidies: Evidence from Horizon 2020," Research Policy, Elsevier, volume 50, issue 10, DOI: 10.1016/j.respol.2021.104346.
• Elhorst, Paul & Faems, Dries, 2021, "Evaluating proposals in innovation contests: Exploring negative scoring spillovers in the absence of a strict evaluation sequence," Research Policy, Elsevier, volume 50, issue 4, DOI: 10.1016/j.respol.2021.104198.
• Li, Mingzhi & Lien, Jaimie W. & Zheng, Jie, 2021, "Optimal subsidies in the competition between private and state-owned enterprises," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 1235-1244, DOI: 10.1016/j.iref.2019.11.011.
• Holt, Jared & Skali, Ahmed & Thomson, Russell, 2021, "The additionality of R&D tax policy: Quasi-experimental evidence," Technovation, Elsevier, volume 107, issue C, DOI: 10.1016/j.technovation.2021.102293.
• Labeaga, José M. & Martínez-Ros, Ester & Sanchis, Amparo & Sanchis, Juan A., 2021, "Does persistence in using R&D tax credits help to achieve product innovations?," Technological Forecasting and Social Change, Elsevier, volume 173, issue C, DOI: 10.1016/j.techfore.2021.121065.
• Deng, Hanzhi, 2021, "The merit of misfortune: Taiping Rebellion and the rise of indirect taxation in modern China, 1850s-1900s," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108564, Jan.
• Bergeaud, Antonin & Ray, Simon, 2021, "Adjustment costs and factor demand: new evidence from firms' real estate," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114481, Jan.
• López Pérez, Sugey de J. & Vence, Xavier, 2021, "Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014," El Trimestre Económico, Fondo de Cultura Económica, volume 88, issue 350, pages 373-417, abril-jun, DOI: https://doi.org/10.20430/ete.v88i35.
• Laurence Jacquet & Stéphane Robin, 2021, "R&D Tax Credits across the European Union:Divergences and convergence," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2021-14.
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• David Newbery, 2021, "Designing Efficient Renewable Electricity Support Schemes," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG2107, Mar.
• N. Eriotis & S. Missiakoulis & I. Ntokas & M. Tzavaras & D. Vasiliou & E. Thalassinos, 2021, "Tax Αvoidance and Transfer Pricing: A VECM Regression Model," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 50-67.
• Ewa Koniuszewska & Katarzyna Swiech- Kujawska, 2021, "Tax Instruments for Supporting Families in Poland: Selected Issues," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 555-567.
• Rafal Rosinski & Krzysztof Dziadek & Beata Zaleska, 2021, "Liquidity Loans as an Element of Support for the SME Sector during the COVID-19 Pandemic in the Area of Central Pomerania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 576-589.
• Ewa Pancer-Cybulska, 2021, "Key Economic Effects of COVID-19 Pandemic in Poland in 2020 Compared to other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 949-962.
• Wolfgang Briglauer & Michał Grajek, 2021, "Effectiveness and efficiency of state aid for new broadband networks: Evidence from OECD member states," ESMT Research Working Papers, ESMT European School of Management and Technology, number ESMT-21-01, Aug.
• Conor O'Toole & Fergal McCann & Martina Lawless & Janez Kren & John McQuinn, 2021, "New Survey Evidence on COVID-19 and Irish SMEs: Measuring the Impact and Policy Response," The Economic and Social Review, Economic and Social Studies, volume 52, issue 2, pages 107-138.
• Javier Garcia-Bernardo & Petr Jansky & Vojtech Misak, 2021, "Common Agricultural Policy Beneficiaries: Evidence of Inequality from a New Data Set," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/04, Feb, revised Feb 2021.
• Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021, "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/08, Apr, revised Jul 2021.
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• Alex Cobham & Javier Garcia-Bernardo & Petr Jansky & Miroslav Palansky, 2021, "Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/24, Jul, revised Jul 2021.
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• Joel Elvery & C. Lockwood Reynolds & Shawn M. Rohlin, 2021, "Employer Wage Subsidy Caps and Part-Time Work," Working Papers, Federal Reserve Bank of Cleveland, number 21-01, Jan, DOI: 10.26509/frbc-wp-202101.
• Christine L. Dobridge & Rebecca Lester & Andrew Whitten, 2021, "IPOs and Corporate Taxes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-058, Sep, revised Nov 2022, DOI: 10.17016/FEDS.2021.058.
• Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2021, "Corporate Taxes and the Earnings Distribution: Effects of the Domestic Production Activities Deduction," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-081, Dec, DOI: 10.17016/FEDS.2021.081.
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• Alexey A. Artemiev, 2021, "The Flow of Dividends to the Seller: Customs Valuation Methodology," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 104-115, June, DOI: 10.31107/2075-1990-2021-3-104-115.
• Milogolov Nikolai & Berberov A., 2021, "Challenges of international business taxation in the context of digitalization," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2021-1138, revised 2021.
• Roberto Crotti, 2021, "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 02-2021, Feb.
• Nirmala Devi Mohanadas, 2021, "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr197, Jul, DOI: https://doi.org/10.35609/afr.2021.6.
• Pierre Courtioux & Antoine Reberioux & François Métivier, 2021, "The private return of R&D tax credit," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-03182771, Mar.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques, HAL, number halshs-03082268, Jul.
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• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers, HAL, number halshs-03082268, Jul.
• Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021, "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers, HAL, number halshs-03134050, Feb.
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• Thomas H. W. Ziesemer, 2021, "The Effects of R&D Subsidies and Publicly Performed R&D on Business R&D: A Survey," Hacienda Pública Española / Review of Public Economics, IEF, volume 236, issue 1, pages 171-205, March.
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• Jüppner Marcus, 2021, "Determinants of Corporate Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 241, issue 5-6, pages 735-785, November, DOI: 10.1515/jbnst-2020-0031.
• Inga Heiland & Erdal Yalcin, 2021, "Export market risk and the role of state credit guarantees," International Economics and Economic Policy, Springer, volume 18, issue 1, pages 25-72, February, DOI: 10.1007/s10368-020-00466-2.
• Sebastian Beer & Jan Loeprick, 2021, "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 113-153, February, DOI: 10.1007/s10797-020-09615-4.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2021, "Efficiency and the taxation of bank profits," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 191-211, February, DOI: 10.1007/s10797-020-09616-3.
• Thornton Matheson & Patrick Petit, 2021, "Taxing telecommunications in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 248-280, February, DOI: 10.1007/s10797-020-09621-6.
• Ben Ferrett & Ian Wooton, 2021, "Targeting FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 2, pages 366-385, April, DOI: 10.1007/s10797-020-09628-z.
• Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021, "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 2, pages 434-464, April, DOI: 10.1007/s10797-020-09640-3.
• Rosella Levaggi & Paolo M. Panteghini, 2021, "Public expenditure spillovers: an explanation for heterogeneous tax reaction functions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 497-514, June, DOI: 10.1007/s10797-020-09620-7.
• Giorgos Stamatopoulos, 2021, "Bidding for tariff exemptions in international oligopolies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 515-532, June, DOI: 10.1007/s10797-020-09624-3.
• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021, "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 717-745, June, DOI: 10.1007/s10797-020-09625-2.