Research classified by Journal of Economic Literature (JEL) codes

2022

• Ioana Claudia Dobre, 2022, "State Aid Granted by the European Union for the Recovery of the HORECA Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 55-60, September.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022, "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 70, issue 2, pages 338-381, June, DOI: 10.1057/s41308-022-00157-9.
• Petr Prochazka & Iveta Cerna, 2022, "Reinvestment and effective corporate income tax rates in V4 countries," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 17, issue 3, pages 581-605, September, DOI: 10.24136/eq.2022.020.
• Kato, Hayato & Okoshi, Hirofumi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111439, Jan.
• Camino-Mogro, Segundo, 2022, "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper, University Library of Munich, Germany, number 112082, Feb.
• Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022, "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper, University Library of Munich, Germany, number 113684, Jul.
• Sancho-Bosch, Diego & Guerrero, Alex J. & Heijs, Joost, 2022, "Technology policy evaluation: The interaction between the financial constraint of firms and level of financial additionality," MPRA Paper, University Library of Munich, Germany, number 114659, Jun.
• Nakatani, Ryota, 2022, "Optimal fiscal policy in the automated economy," MPRA Paper, University Library of Munich, Germany, number 115003, Oct.
• Batabyal, Amitrajeet & Yoo, Seung Jick, 2022, "Using Taxes to Attract the Creative Class in the Presence of a Region-Specific Rent," MPRA Paper, University Library of Munich, Germany, number 116156, Nov, revised 02 Jan 2023.
• Jaroslav Vostatek, 2022, "Czech Monetary and Fiscal Policies: Big Deficits and Challenges," ACTA VSFS, University of Finance and Administration, volume 16, issue 2, pages 173-204.
• Gayane Shakhmuradyan, 2022, "Does Fiscal Policy Matter for Business R&D Investment? Panel Data Evidence from Central and Eastern Europe," Central European Business Review, Prague University of Economics and Business, volume 2022, issue 3, pages 79-96, DOI: 10.18267/j.cebr.297.
• Jiří Hlaváč & Lukáš Pěsna & Veronika Kdolská, 2022, "Transfer Pricing - Functional and Risk Analysis
  [Převodní ceny - funkční a riziková analýza]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 15-24, DOI: 10.18267/j.ocenovani.283.
• Jiří Jakoubek & František Poborský & Jiří Teichmann, 2022, "Assessment of Transfer prices by expert or tax advisor
  [Posouzení transferových cen znalcem či daňovým poradcem]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 25-32, DOI: 10.18267/j.ocenovani.284.
• Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022, "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane
  [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 3, pages 341-360, DOI: 10.18267/j.polek.1351.
• Luca Papi, 2022, "La riqualificazione del patrimonio edilizio: un bilancio delle recenti misure di incentivazione (The renovation of the building stock: an assessment of the recent incentive measures)," Moneta e Credito, Economia civile, volume 75, issue 300, pages 491-509.
• Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers, Queen Mary University of London, School of Economics and Finance, number 943, Oct.
• Haufler, Andreas & Schindler, Dirk, 2022, "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 336, Sep.
• Einiö, Elias & Koski, Heli & Kuusi, Tero & Lehmus, Markku, 2022, "Efficient Innovation Policy Increases High-productivity R&D Work," ETLA Brief, The Research Institute of the Finnish Economy, number 104, Jan.
• Ibrahim Umar Bambale & Aliyu Sanusi Rafindadi & Adamu Usman Bello, 2022, "Household Welfare And Poverty Impact Of Domestic Revenue Mobilisation Strategies In Nigeria: A Computable General Equilibrium (Cge) Analysis," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, volume 9, issue 2, pages 1-13.
• Hassan O. Ozekhome, 2022, "Tax and Foreign Direct Investment in Nigeria: A Dynamic Estimation Approach," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 47, issue 2, pages 115-124.
• Christopher Ndu & Leonard C. Uguru, 2022, "Non-Oil Tax Revenue And Economic Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 12-25.
• M. A. Yaru & T. D. Omoniyi & B. B. Omoniyi, 2022, "Impact Of Value Added Tax On Inclusive Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 26-44.
• Oyedokun Godwin Emmanuel & Taiwo Adewale Olusesan, 2022, "Tax Incentives And Financial Performance Of Small And Medium Enterprises In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 62-78.
• Yeolyong Sung, 2022, "Tax Support for the Service Industry in Korea," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 22-8, Jun.
• Hyun Seok Kim, 2022, "Effects of Rising Base Rates on Major Manufacturing Industries and Policymaking," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 22/1, Apr.
• Kelly Robles, 2022, "Formación de un sistema de incentivos fiscales a la innovación en Ecuador," Revista Económica, Centro de Investigaciones Sociales y Económicas, Universidad Nacional de Loja, volume 10, issue 1, pages 54-62.
• Ahmad Chehraghani, 2022, "Computable General Equilibrium (CGE)Analysis of the Effects of Rising of Payroll Tax Rate in Iran Economy," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 8, issue 4, pages 285-318.
• Alin-Flavius MARTA, 2022, "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 5, pages 694-706, December.
• Paolo Liberati & Federica Lanterna, 2022, "Using the Value Added Tax for Redistributive Purposes in Italy: Is it Still Worth?," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0266, Feb.
• Marjan Petreski, 2022, "State Aid Causing Distinct Incentives? Quasi-Experimental Measurement of the Effects of Grants on Private Enterprises in North Macedonia," Evaluation Review, , volume 46, issue 2, pages 200-230, April, DOI: 10.1177/0193841X221081663.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Grzegorz Poniatowski & Giacomo Luchetta, 2022, "Tax Challenges and Opportunities of the Growing Digital Economy," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0171, Jul.
• Juin-Jen Chang & Chun-Hung Kuo & Hsieh-Yu Lin & Shu-Chun S. Yang, 2022, "Share Buybacks and Corporate Tax Cuts," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 22-A005, Nov.
• Erick Baumgartner & Raphael Corbi, Renata Narita, 2022, "Payroll Tax, Employment and Labor Market Concentration," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_06, Mar.
• Raphael Corbi & Fabio Miessi Sanches, 2022, "What Drives Religiosity in America? Evidence from an Empirical Hotelling Model of Church Competition," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_08, Mar.
• Raphael Corbi & Fabio Miessi Sanches, 2022, "Church Competition, Religious Subsidies and the Rise of Evangelicalism: a Dynamic Structural Analysis," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_09, Mar.
• Hervé Roche, 2022, "The implications of tax loss carryforwards on investment policy," Mathematics and Financial Economics, Springer, number 6, 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, Paradigm, 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), Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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.
• Jorge Puig & Alberto Porto, 2022, "On the fiscal behavior of subnational governments. A long-term vision for Argentina," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4588, Nov.
• Flavia Roldán & Santiago Acerenza & Martín Pereyra & Liliana Gelabert, 2022, "How does public support for innovation affect cooperation between firms? Evidence from Uruguay," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4594, Nov.
• 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..
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