Research classified by Journal of Economic Literature (JEL) codes

2022

• Inna K. Shevchenko & Yuliya V. Razvadovskaya, 2022, "Study of the Profit Distribution Dynamics of Mining and Manufacturing Enterprises in Russia in the Imperatives of Industrial Changes," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 3, pages 576-603, DOI: http://dx.doi.org/10.15826/vestnik..
• Oksana N. Harkushenko, 2022, "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2022.8.
• Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić, 2022, "Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 108-126, DOI: https://doi.org/10.15826/jtr.2022.8.
• Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev, 2022, "Estimation of Profit Taxation Effect on Russian Companies’ Investments," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 127-139, DOI: https://doi.org/10.15826/jtr.2022.8.
• Ochuko Benedict Emudainohwo & Okolo Marvis Ndu, 2022, "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 140-156, DOI: https://doi.org/10.15826/jtr.2022.8.
• Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari, 2022, "Determinants of Value Added Tax in Oman," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 157-169, DOI: https://doi.org/10.15826/jtr.2022.8.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022, "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 202, Sep.
• Michelle Hanlon & Shane Heitzman, 2022, "Corporate Debt and Taxes," Annual Review of Financial Economics, Annual Reviews, volume 14, issue 1, pages 509-534, November, DOI: 10.1146/annurev-financial-101221-10.
• Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers, arXiv.org, number 2201.02919, Jan, revised Feb 2022.
• Javier Garcia-Bernardo & Petr Jansk'y, 2022, "Profit Shifting of Multinational Corporations Worldwide," Papers, arXiv.org, number 2201.08444, Jan, revised Dec 2023.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting and International Tax Reforms," Papers, arXiv.org, number 2211.04388, Nov, revised Jan 2025.
• Hrvoje Percevic, 2022, "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 31, issue 1, pages 163-187, june, DOI: 10.17818/EMIP/2022/1.8.
• Comisión Nacional de los Mercados y la Competencia (CNMC), 2022, "Estudio sobre el servicio de retirada de efectivo a través de cajeros automáticos," Colección Estudios de Mercado, Comisión Nacional de los Mercados y la Competencia (CNMC), number E/CNMC/003/21, Jun.
• Gunay Guliyeva, 2022, "Business Environment in Karabakh and Eastern Zangezur," The Scientific-Analytical Journal "Economic Reforms", Center for Analysis of Economic Reforms and Communication of the Republic of Azerbaijan, volume 2022, issue 4, pages 23-28, February.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making Subsidies Work: Rules vs. Discretion," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 22174.
• Inna Tomashuk, 2022, "Development Of Entrepreneurship In Ukraine In The Conditions Of European Integration," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 110.30525/2661-5169/2022-2-5.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making subsidies work: rules vs. discretion," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1364, Mar.
• Kroft Kory & Laliberté Jean-William P. & Leal Vizcaíno René & Notowidigdo Matthew J., 2022, "Salience and Taxation with Imperfect Competition," Working Papers, Banco de México, number 2022-09, Oct.
• Yuanyuan Gu & Jhorland Ayala-García, 2022, "Emigration and Tax Revenue," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 312, Jul, DOI: 10.32468/dtseru.312.
• Aner Sela & Yizhaq Minchuk, 2022, "Subsidy and Taxation in All-Pay Auctions under Incomplete," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2204.
• Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022, "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, volume 13, issue 1, pages 18-33, February, DOI: 10.1111/1758-5899.13029.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi‐Ghidi & Jean‐Philippe Nicolaï, 2022, "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 5, pages 1016-1038, October, DOI: 10.1111/jpet.12589.
• Giuseppe Pulina & Skerdilajda Zanaj, 2022, "Tax competition and phantom FDI," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 6, pages 1342-1363, December, DOI: 10.1111/jpet.12575.
• Dominika Langenmayr & Franz Reiter, 2022, "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, volume 124, issue 3, pages 797-837, July, DOI: 10.1111/sjoe.12507.
• ISIP Adrian, 2022, "Outsourcing Of Tax Services: The Case Of Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 3, pages 50-70, October, DOI: 10.56043/reveco-2022-0025.
• Michel Strawczynski, 2022, "Cyclicality of Tax Expenditures: The Case of Israel," Bank of Israel Working Papers, Bank of Israel, number 2022.04, Jan.
• Ding Kai & Rebessi Filippo, 2022, "Front-Loading Agricultural Subsidies: Quantifying Public Savings," The B.E. Journal of Macroeconomics, De Gruyter, volume 22, issue 2, pages 517-545, June, DOI: 10.1515/bejm-2021-0065.
• Dornean Adina & Oanea Dumitru-Cristian, 2022, "The Effectiveness of Fiscal-Budgetary Measures to Counteract the COVID-19 Crisis. Evidence from EU Countries," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 16, issue 1, pages 137-151, January, DOI: 10.1515/econ-2022-0024.
• Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022, "The estimation of reaction functions under tax competition," German Economic Review, De Gruyter, volume 23, issue 2, pages 301-339, May, DOI: 10.1515/ger-2020-0137.
• Nicoleta MIHAILA, 2022, "Evolution Of Tax Revenues From Direct Taxation In The Period 2008- 2020. An Analysis Romania Vs Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 128-138.
• Silvia Elena ISACHI, 2022, "The Impact Of Recent Oecd/G-20 Rules On The Taxation Of Multinationals," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 97-102.
• Mamoon Kader & Hashmat Khan & Minjoon Lee & Raul Razo-Garcia, 2022, "The Welfare and Distributional Consequences of Corporate Tax Cuts in Open Economies," Carleton Economic Papers, Carleton University, Department of Economics, number 22-08, Aug.
• Congressional Budget Office, 2022, "CBO’s Use of the Income and Payroll Tax Offset in Its Budget Projections and Cost Estimates," Reports, Congressional Budget Office, number 58421, Oct.
• Paul Burnham & Dorian Carloni, 2022, "CBO’s Model for Estimating the Effect That Federal Taxes Have on Capital Income From New Investment: Working Paper 2022-01," Working Papers, Congressional Budget Office, number 57429, Feb.
• John Lester, 2022, "An Intellectual Property Box for Canada: Why and How," e-briefs, C.D. Howe Institute, number 326, Apr.
• Angelo Nikolakakis, 2022, "High Stakes Ahead: Canada and the Global Minimum Tax for Multinationals," e-briefs, C.D. Howe Institute, number 328, May.
• John Lester, 2022, "Tax Support for R&D and Intellectual Property: Time for Some Bold Moves," e-briefs, C.D. Howe Institute, number 330, Jul.
• E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022, "Capital Investment and Labor Demand," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 22-04, Feb.
• Carlianne Patrick & Mark Partridge, 2022, "Agglomeration Spillovers and Persistence: New Evidence from Large Plant Openings," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 22-21, Jun.
• Danilo Stojanovic, 2022, "The 2003 Tax Reform and Corporate Payout Policy in the US," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp727, Apr.
• Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022, "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series, CESifo, number 10054.
• Wolfram F. Richter, 2022, "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series, CESifo, number 10119.
• Robert S. Chirinko & Daniel J. Wilson, 2022, "Fiscal Policies for Job Creation and Innovation: The Experiences of US States," CESifo Working Paper Series, CESifo, number 10158.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2022, "The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules," CESifo Working Paper Series, CESifo, number 10183.
• Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series, CESifo, number 10185.
• Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022, "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series, CESifo, number 9511.
• Niels Johannesen, 2022, "The Global Minimum Tax," CESifo Working Paper Series, CESifo, number 9527.
• Wolfram F. Richter, 2022, "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series, CESifo, number 9556.
• Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022, "Making Subsidies Work: Rules vs. Discretion," CESifo Working Paper Series, CESifo, number 9560.
• Elisa Casi & Evelina Gavrilova & David Murphy & Floris Zoutman, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," CESifo Working Paper Series, CESifo, number 9594.
• Eckhard Janeba & Guttorm Schjelderup, 2022, "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series, CESifo, number 9623.
• Shafik Hebous & Michael Keen, 2022, "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series, CESifo, number 9633.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2022, "Rescue Policies for Small Businesses in the Covid-19 Recession," CESifo Working Paper Series, CESifo, number 9641.
• Clemens Fuest & Stefan Greil & Felix Hugger & Florian Neumeier, 2022, "Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data," CESifo Working Paper Series, CESifo, number 9757.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022, "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series, CESifo, number 9786.
• Michael Funke & Raphael Terasa, 2022, "Temporary Super Depreciation Allowances for Green and Digital Investments," CESifo Working Paper Series, CESifo, number 9838.
• Ingar K. Haaland & Andreas Olden, 2022, "Fraud Concerns and Support for Economic Relief Programs," CESifo Working Paper Series, CESifo, number 9925.
• Radek Šauer, 2022, "Corporate Taxation in Open Economies," CESifo Working Paper Series, CESifo, number 9942.
• Alisa Frey & Justus Haucap, 2022, "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series, CESifo, number 9962.
• Sebastian Graves & Jonathon Hazell & Walker F. Lewis & Christina Patterson, 2022, "Unemployment Insurance Financing As A Uniform Payroll Tax," Discussion Papers, Centre for Macroeconomics (CFM), number 2202, Jan.
• Das, S & Gadenne, L & Nandi, T & Warwick, R, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 605.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 631.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H. F., 2022, "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 648.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-94, Dec.
• Julien Martin & Florian Mayneris, 2022, "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports, CIRANO, number 2022rp-06, Aug.
• Yuanyuan Gu & Jhorland Ayala-Garc�a, 2022, "Emigration and Tax Revenue," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 20297, Jul, DOI: 10.32468/dtseru.312.
• A. M. Iregui-Bohórquez & L. A. Melo-Becerra & A. J. Orozco-Gallo, 2022, "Corporate Taxes and Firms Performance: Evidence from an Emerging Economy," Revista de Economía del Rosario, Universidad del Rosario, volume 25, issue 1.
• Andrés Caicedo Carrero, 2022, "Relación entre el impuesto de renta y la rentabilidad sobre el patrimonio en las empresas colombianas periodo 2016 a 2019," Revista Equidad y Desarrollo, Universidad de la Salle, volume 38, issue 38, pages 1-178, DOI: 10.19052/eq.vol1.iss38.3.
• Xianglong Liu & Jason Nassios & James Giesecke, 2022, "Oil Supply Shocks and Tax Policy Responses in Australia: Insights from a Dynamic CGE Framework," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-336, Sep.
• Hindriks, Jean & Nishimura, Yukihiro, 2022, "The Compliance Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2022013, Mar.
• Xing, Jing & Bilicka, Katarzyna & Hou, Xipei, 2022, "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CEPR Discussion Papers, Centre for Economic Policy Research, number 16886, Jan.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers, Centre for Economic Policy Research, number 16891, Jan.
• Johannesen, Niels, 2022, "The Global Minimum Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 16925, Jan.
• Cingano, Federico & Palomba, Filippo & Pinotti, Paolo & Rettore, Enrico, 2022, "Making Subsidies Work: Rules vs. Discretion," CEPR Discussion Papers, Centre for Economic Policy Research, number 17004, Feb.
• Boissel, Charles & Matray, Adrien, 2022, "Dividend Taxes and the Allocation of Capital," CEPR Discussion Papers, Centre for Economic Policy Research, number 17228, Apr.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, Centre for Economic Policy Research, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, Centre for Economic Policy Research, number 17453, Jul.
• Cloyne, James & Martinez, Joseba & Mumtaz, Haroon & Surico, Paolo, 2022, "The Dynamic Effects of Income Tax Changes in a World of Ideas," CEPR Discussion Papers, Centre for Economic Policy Research, number 17455, Jul.
• Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022, "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers, Centre for Economic Policy Research, number 17526, Aug.
• Anagol, Santosh & Davids, Allan & Lockwood, Benjamin & Ramadorai, Tarun, 2022, "Diffuse Bunching with Frictions: Theory and Estimation," CEPR Discussion Papers, Centre for Economic Policy Research, number 17612, Oct.
• Brockmeyer, Anne & Hernandez, Marco, 2022, "Taxation, Information and Withholding: Evidence from Costa Rica," CEPR Discussion Papers, Centre for Economic Policy Research, number 17716, Nov.
• Gehrig, Thomas & Stenbacka, Rune, 2022, "R&D and Subsidy Policy with Imperfect Project Classification," CEPR Discussion Papers, Centre for Economic Policy Research, number 17717, Dec.
• Federico Cingano & Paolo Pinotti & Enrico Rettore & Filippo Palomba, 2022, "Making Subsidies Work: Rules vs. Discretion," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2207, Mar.
• Jean Luc ERERO, 2022, "Impact of reduction in corporate income tax on the South African economy: A CGE analysis," Turkish Economic Review, EconSciences Journals, volume 9, issue 3, pages 140-161, September.
• Cordelia Omodero, 2022, "The Role Of Corporate Tax, Earnings And Debt In Determining Dividend Policy Of Firms," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-69.
• Теодор Л. Борисов, 2022, "Развитие На Нисковъглеродния Транспорт В Eвропа: Данъчни Облекчения И Стимули За Покупка," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 1, issue 1 Year 20, pages 122-135.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Notes, EU Tax Observatory, number 004, Nov.
• Javier Garcia-Bernardo & Gabriel Zucman & Petr Janský, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 003, May.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, EU Tax Observatory, number 005, Sep.
• Mona Barake, 2022, "Tax Planning by European Banks," Working Papers, EU Tax Observatory, number 009, Dec.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022, "Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2022-8.
• Richard Iyere Oghuma & Damilola Felix Eluyela & Francis O. Iyoha, 2022, "Investigating the Dynamic Nexus between Non-Oil Taxes and Economic Growth in Nigeria: An ARDL Approach," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 5, pages 498-504, September.
• K. Ammani Ammal & Alanoud Rashid Nasser Al Jassasi & Sheikha AlGhafri, 2022, "Do PESTLE Factors Impact the Development of Non-oil Manufacturing Companies in Oman?," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 146-156, November.
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022, "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, volume 97, issue C, DOI: 10.1016/j.aos.2021.101294.
• Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022, "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, volume 75, issue C, DOI: 10.1016/j.chieco.2022.101850.
• Jacob, Martin & Vossebürger, Robert, 2022, "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, volume 77, issue C, DOI: 10.1016/j.jcorpfin.2022.102275.
• Tourek, Gabriel, 2022, "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.jdeveco.2022.102911.
• Paxson, Dean & Pereira, Paulo J. & Rodrigues, Artur, 2022, "Investment timing, capacity choice and optimal floors and ceilings," Journal of Economic Dynamics and Control, Elsevier, volume 139, issue C, DOI: 10.1016/j.jedc.2022.104430.
• Zhao, Zhiqi, 2022, "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, volume 117, issue C, DOI: 10.1016/j.econmod.2022.105977.
• Batabyal, Amitrajeet A. & Yoo, Seung Jick, 2022, "Tax policy and interregional competition for mobile venture capital by the creative class," The North American Journal of Economics and Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.najef.2022.101690.
• Foreman-Peck, James & Zhou, Peng, 2022, "R&D subsidies and productivity in eastern European countries," Economic Systems, Elsevier, volume 46, issue 2, DOI: 10.1016/j.ecosys.2022.100978.
• Gechert, Sebastian & Heimberger, Philipp, 2022, "Do corporate tax cuts boost economic growth?," European Economic Review, Elsevier, volume 147, issue C, DOI: 10.1016/j.euroecorev.2022.104157.
• Li, Mingyang & Jin, Man & Kumbhakar, Subal C., 2022, "Do subsidies increase firm productivity? Evidence from Chinese manufacturing enterprises," European Journal of Operational Research, Elsevier, volume 303, issue 1, pages 388-400, DOI: 10.1016/j.ejor.2022.02.029.
• Kasahara, Akitada & Orihara, Masanori, 2022, "Family firms’ dividend policies: Evidence from a Japanese tax reform," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102199.
• Rosa, Benjamin V., 2022, "Bid credits in simultaneous ascending auctions," Games and Economic Behavior, Elsevier, volume 132, issue C, pages 189-203, DOI: 10.1016/j.geb.2021.12.009.
• Anderson, Simon & Bedre-Defolie, Özlem, 2022, "Online trade platforms: Hosting, selling, or both?," International Journal of Industrial Organization, Elsevier, volume 84, issue C, DOI: 10.1016/j.ijindorg.2022.102861.
• Nurmi, Satu & Vanhala, Juuso & Virén, Matti, 2022, "Are zombies for real? Evidence from zombie dynamics," International Journal of Industrial Organization, Elsevier, volume 85, issue C, DOI: 10.1016/j.ijindorg.2022.102888.
• Uemura, Toshiyuki, 2022, "Evaluating Japan's corporate income tax reform using firm-specific effective tax rates," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101115.
• Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Journal of Economic Behavior & Organization, Elsevier, volume 193, issue C, pages 312-333, DOI: 10.1016/j.jebo.2021.11.007.
• Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022, "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, volume 194, issue C, pages 454-477, DOI: 10.1016/j.jebo.2021.11.016.
• Asatryan, Zareh & Joulfaian, David, 2022, "Taxes and Business Philanthropy in Armenia," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 914-930, DOI: 10.1016/j.jebo.2022.06.008.
• Haaland, Ingar & Olden, Andreas, 2022, "Fraud concerns and support for economic relief programs," Journal of Economic Behavior & Organization, Elsevier, volume 203, issue C, pages 59-66, DOI: 10.1016/j.jebo.2022.08.026.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2022, "Foreign investment of US multinationals: The effect of tax policy and agency conflicts," Journal of Financial Economics, Elsevier, volume 144, issue 1, pages 298-327, DOI: 10.1016/j.jfineco.2021.06.004.
• Erel, Isil & Liebersohn, Jack, 2022, "Can FinTech reduce disparities in access to finance? Evidence from the Paycheck Protection Program," Journal of Financial Economics, Elsevier, volume 146, issue 1, pages 90-118, DOI: 10.1016/j.jfineco.2022.05.004.
• Funke, Michael & Terasa, Raphael, 2022, "Has Germany’s temporary VAT rates cut as part of the COVID-19 fiscal stimulus boosted growth?," Journal of Policy Modeling, Elsevier, volume 44, issue 2, pages 450-473, DOI: 10.1016/j.jpolmod.2022.03.008.
• Bertinelli, Luisito & Bourgain, Arnaud & Zanaj, Skerdilajda, 2022, "Taxes and declared profits: Evidence from gold mines in Africa," Resources Policy, Elsevier, volume 78, issue C, DOI: 10.1016/j.resourpol.2022.102824.
• Cerqua, Augusto & Pellegrini, Guido, 2022, "Decomposing the employment effects of investment subsidies," Journal of Urban Economics, Elsevier, volume 128, issue C, DOI: 10.1016/j.jue.2021.103408.
• Li, Hongbin & Meng, Lingsheng, 2022, "Skill biased tax policy change: Labor market effects of China’s VAT reform," Labour Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.labeco.2022.102213.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104577.
• Margaret Frank, Mary & Hoopes, Jeffrey L. & Lester, Rebecca, 2022, "What determines where opportunity knocks? Political affiliation in the selection of Opportunity Zones," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104588.
• Morrow, Peter & Smart, Michael & Swistak, Artur, 2022, "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, volume 208, issue C, DOI: 10.1016/j.jpubeco.2022.104634.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022, "Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru," Journal of Public Economics, Elsevier, volume 210, issue C, DOI: 10.1016/j.jpubeco.2022.104661.
• Autor, David & Cho, David & Crane, Leland D. & Goldar, Mita & Lutz, Byron & Montes, Joshua & Peterman, William B. & Ratner, David & Villar, Daniel & Yildirmaz, Ahu, 2022, "An evaluation of the Paycheck Protection Program using administrative payroll microdata," Journal of Public Economics, Elsevier, volume 211, issue C, DOI: 10.1016/j.jpubeco.2022.104664.
• Konda, Laura & Patel, Elena & Seegert, Nathan, 2022, "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104690.
• Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022, "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104693.
• Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022, "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104704.
• Johannesen, Niels, 2022, "The global minimum tax," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104709.
• Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022, "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.jpubeco.2022.104716.
• Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022, "Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104742.
• Kang, Minwook, 2022, "The positive impact of investment subsidies on the economy with present-biased consumers," The Quarterly Review of Economics and Finance, Elsevier, volume 85, issue C, pages 229-235, DOI: 10.1016/j.qref.2022.03.006.
• 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.
• 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.
• Ms. Thornton Matheson & Mr. Alexander D Klemm & Laura Power & Thomas Brosy, 2022, "The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States," IMF Working Papers, International Monetary Fund, number 2022/079, May.
• 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.