Research classified by Journal of Economic Literature (JEL) codes

2021

• 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, Centre for Economic Policy Research, number 16068, Apr.
• Bedre Defolie, Özlem & Anderson, Simon, 2021, "Hybrid Platform Model," CEPR Discussion Papers, Centre for Economic Policy Research, number 16243, Jun.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers, Centre for Economic Policy Research, number 16332, Jul.
• Sela, Aner & Minchuk, Yizhaq, 2021, "Subsidy and Taxation in All-Pay Auctions under Incomplete Information," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 16702, Nov.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," CEPR Discussion Papers, Centre for Economic Policy Research, number 16846, Dec.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Notes, EU Tax Observatory, number 001, Jul.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Collecting the Tax Deficit of Multinational Companies: Simulations for the EU," Reports, EU Tax Observatory, number 001.
• Klaus-Henning Damm & Matthias Heinrich & Maike Irrek & Armin Willingmann, 2021, "Öffentliche Finanzierungshilfen für Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU) in der Coronakrise: Erfolge, Hindernisse und Handlungsbedarf für die Zukunft am Beispiel Sachsen-Anhalts," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 90, issue 3, pages 95-119, DOI: 10.3790/vjh.90.3.95.
• Marius Clemens & Werner Röger, 2021, "Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1986.
• Saring Suhendro & Mega Matalia & Sari Indah Oktanti Sembiring, 2021, "Public Sector Policy of Estimating Model for Renewable Energy," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 609-613.
• Kinch, Christopher & Moore, Winston, 2021, "La ecologización de las pequeñas empresas en los Estados pequeños: el caso de Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Kinch, Christopher & Moore, Winston, 2021, "Greening small businesses in small States: the case of Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Exención tributaria en el Brasil en 2009: ¿por qué los vehículos y no el sector agropecuario? Un análisis del equilibrio general interregional," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Tax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• Wang, Jingwen & Shen, Guangjun & Tang, Dunzhe, 2021, "Does tax deduction relax financing constraints? Evidence from China's value-added tax reform," China Economic Review, Elsevier, volume 67, issue C, DOI: 10.1016/j.chieco.2021.101619.
• Jacob, Martin, 2021, "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102040.
• Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021, "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102050.
• Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021, "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102119.
• Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021, "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, volume 101, issue C, DOI: 10.1016/j.econmod.2021.105543.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021, "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, volume 99, issue C, DOI: 10.1016/j.econmod.2021.03.002.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• de Mooij, Ruud & Liu, Li, 2021, "At a cost: The real effects of thin capitalization rules," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109745.
• Morikawa, Masayuki, 2021, "Productivity of firms using relief policies during the COVID-19 crisis," Economics Letters, Elsevier, volume 203, issue C, DOI: 10.1016/j.econlet.2021.109869.
• Gambacorta, Leonardo & Ricotti, Giacomo & Sundaresan, Suresh & Wang, Zhenyu, 2021, "Tax effects on bank liability structure," European Economic Review, Elsevier, volume 138, issue C, DOI: 10.1016/j.euroecorev.2021.103820.
• Geng, Yong & Liu, Wei & Li, Kai & Chen, Hanshu, 2021, "Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China," Energy Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.eneco.2021.105312.
• Bahramian, Pejman & Jenkins, Glenn P. & Milne, Frank, 2021, "The displacement impacts of wind power electricity generation: Costly lessons from Ontario," Energy Policy, Elsevier, volume 152, issue C, DOI: 10.1016/j.enpol.2021.112211.
• Zheng, Wenping & Zhang, Jie, 2021, "Does tax reduction spur innovation? Firm-level evidence from China," Finance Research Letters, Elsevier, volume 39, issue C, DOI: 10.1016/j.frl.2020.101575.
• Cuong, Ly Kim & Hau, Hoang Tran, 2021, "Does innovation promote access to informal loans? Evidence from a transitional economy," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101718.
• Shamsabadi, Hussein Abedi & Tebourbi, Imen & Nourani, Mohammad & Min, Byung S., 2021, "Corporate Governance and Dividend Reinvestment Plans: Insights from Imputation Tax in Australia," Finance Research Letters, Elsevier, volume 41, issue C, DOI: 10.1016/j.frl.2020.101810.
• Todtenhaupt, Maximilian & Voget, Johannes, 2021, "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, volume 131, issue C, DOI: 10.1016/j.jinteco.2021.103438.
• Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021, "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," Journal of International Economics, Elsevier, volume 132, issue C, DOI: 10.1016/j.jinteco.2021.103515.
• Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L., 2021, "Corporate tax cuts, merger activity, and shareholder wealth," Journal of Accounting and Economics, Elsevier, volume 71, issue 1, DOI: 10.1016/j.jacceco.2020.101315.
• Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021, "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101406.
• Beardsley, Erik L. & Robinson, John R. & Wong, Paul A., 2021, "What's my target? Individual analyst forecasts and last-chance earnings management," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101423.
• Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021, "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101448.
• Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021, "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 770-784, DOI: 10.1016/j.jebo.2020.10.012.
• Dai, Yun & Li, Xuchao & Liu, Dinghua & Lu, Jiankun, 2021, "Throwing good money after bad: Zombie lending and the supply chain contagion of firm exit," Journal of Economic Behavior & Organization, Elsevier, volume 189, issue C, pages 379-402, DOI: 10.1016/j.jebo.2021.06.042.
• Guceri, Irem & Albinowski, Maciej, 2021, "Investment responses to tax policy under uncertainty," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1147-1170, DOI: 10.1016/j.jfineco.2021.04.032.
• Adjemian, Michael K. & Smith, Aaron & He, Wendi, 2021, "Estimating the market effect of a trade war: The case of soybean tariffs," Food Policy, Elsevier, volume 105, issue C, DOI: 10.1016/j.foodpol.2021.102152.
• Tran, Chung & Wende, Sebastian, 2021, "On the marginal excess burden of taxation in an overlapping generations model," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103377.
• 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.
• 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.
• Deng, Hanzhi, 2021, "The merit of misfortune: Taiping Rebellion and the rise of indirect taxation in modern China, 1850s-1900s," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 108564, 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.
• Aras Zirgulis & Maik Huettinger & Dalius Misiunas, 2021, "No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector," Review of Behavioral Finance, Emerald Group Publishing Limited, volume 14, issue 3, pages 394-409, March, DOI: 10.1108/RBF-09-2020-0232.
• 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.
• Alex Cobham & Petr Jansky & Chris Jones & Yama Temouri, 2021, "An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/13, May, revised May 2021.
• Javier Garcia-Bernardo & Petr Jansky, 2021, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/14, May.
• Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021, "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/22, Jun, revised Jun 2021.
• 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.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2021, "The start-up decision under default risk," Working Papers, Fondazione Eni Enrico Mattei, number 2021.27, Oct.
• 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.
• Davide Melcangi & Javier Turen, 2021, "Subsidizing Startups under Imperfect Information," Staff Reports, Federal Reserve Bank of New York, number 995, Dec.
• 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.
• Pierre Courtioux & Antoine Reberioux & François Métivier, 2021, "The private return of R&D tax credit," Post-Print, HAL, number halshs-03182771, Mar.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print, HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• 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.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers, HAL, number halshs-03265056, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number halshs-03082268, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," 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," Working Papers, HAL, number halshs-03134050, Feb.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers, HAL, number halshs-03265056, Jul.
• Anđelka Buneta, 2021, "Utjecaj Subvencija Na Uspješnost Poslovanja Specifične Skupine Hrvatskih Javnih Poduzeća," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 3, pages 377-412, DOI: 10.32910/ep.72.3.3.
• Angelov, Nikolay & Waldenström, Daniel, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," Working Paper Series, Research Institute of Industrial Economics, number 1397, Jul, revised 24 Apr 2023.
• Berggren, Niclas & Bjørnskov, Christian, 2021, "Academic Freedom, Institutions and Productivity," Working Paper Series, Research Institute of Industrial Economics, number 1405, Sep.
• Haaland, Ingar & Olden, Andreas, 2021, "Information about Fewer Audits Reduces Support for Economic Relief Programs," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2021/2, Feb.
• Johansson, Per-Olov & Kriström, Bengt, 2021, "The Costs and Benefits of Supporting Data Centers: A General Equilibrium Analysis," CERE Working Papers, CERE - the Center for Environmental and Resource Economics, number 2021:15, Nov.
• Holmberg, Johan, 2021, "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 994, Jun.
• Morikawa, Masayuki, 2021, "Productivity of Firms Using Relief Policies During the COVID-19 Crisis," SSPJ Discussion Paper Series, Service Sector Productivity in Japan: Determinants and Policies, Institute of Economic Research, Hitotsubashi University, number DP20-006, Feb.
• OKAMURO, Hiroyuki & SAKUMA, Yohei, 2021, "The Effects of R&D Tax Incentive Reform on R&D Expenditures: The Case of 2009 Reform in Japan," TDB-CAREE Discussion Paper Series, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University, number E-2021-04, Aug.
• 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.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021, "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, volume 237, issue 2, pages 3-31, June.
• Laszlo Goerke, 2021, "Tax Evasion by Firms," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202104, Apr.
• Herman Manakyan & Ani Mathers, 2021, "Impact Of The 2017 Tax Cuts And Jobs Act On Foreign Cash Holdings Of U.S. Multinational Corporations," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 15-30.
• Martin O'Connell & Kate Smith, 2021, "Optimal sin taxation and market power," IFS Working Papers, Institute for Fiscal Studies, number W21/30, Sep.
• Helen Miller & Thomas Pope & Kate Smith, 2021, "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers, Institute for Fiscal Studies, number W21/49, Dec.
• Ivanov, Ivan T. & Pettit, Luke & Whited, Toni, 2021, "Taxes Depress Corporate Borrowing: Evidence from Private Firms," IHS Working Paper Series, Institute for Advanced Studies, number 32, Mar.
• Ruud A. de Mooij & Ms. Li Liu, 2021, "At A Cost: The Real Effects of Thin Capitalization Rules," IMF Working Papers, International Monetary Fund, number 2021/023, Feb.
• Mr. Shafik Hebous & Mr. Michael Keen, 2021, "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers, International Monetary Fund, number 2021/250, Oct.
• Sebastian Gechert & Philipp Heimberger, 2021, "Do corporate tax cuts boost economic growth?," FMM Working Paper, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute, number 65-2021.
• Sebastian Gechert & Philipp Heimberger, 2021, "Do corporate tax cuts boost economic growth?," IMK Working Paper, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute, number 210-2021.
• Wiji Arulampalam & Andrea Papini, 2021, "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-03, May.
• Joana Andrade Vicente, 2021, "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2021/0206, Nov.
• Dong, Sarah & Sinning, Mathias, 2021, "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers, IZA Network @ LISER, number 14253, Apr.
• Arulampalam, Wiji & Papini, Andrea, 2021, "Tax Progressivity and Self-Employment Dynamics," IZA Discussion Papers, IZA Network @ LISER, number 14363, May.
• Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers, IZA Network @ LISER, number 14569, Jul.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021, "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers, IZA Network @ LISER, number 14683, Aug.
• Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers, IZA Network @ LISER, number 14830, Nov.
• Maani, Sholeh A., 2021, "COVID-19 Government Responses to Labour Market Disruptions and Economic Impacts: The New Zealand Model," IZA Discussion Papers, IZA Network @ LISER, number 14929, Dec.
• Angelov, Nikolay & Waldenström, Daniel, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," IZA Policy Papers, Institute of Labor Economics (IZA), number 179, Jul.
• Jörn Block, 2021, "Corporate income taxes and entrepreneurship," World of Labour, LISER, pages 257-257, July.
• Michael Ade & Jannie Rossouw & Tendai Gwatidzo, 2021, "CEO compensation and corporate governance-Evidence from India," Journal of Developing Areas, Tennessee State University, College of Business, volume 55, issue 1, pages 55-77, January-M.
• 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.
• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021, "Correction to: Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 746-747, June, DOI: 10.1007/s10797-020-09646-x.
• Kunka Petkova, 2021, "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 890-940, August, DOI: 10.1007/s10797-020-09637-y.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 855-889, August, DOI: 10.1007/s10797-020-09643-0.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021, "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1519-1561, December, DOI: 10.1007/s10797-020-09639-w.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2021, "Welfare effects of business taxation under default risk," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1412-1429, December, DOI: 10.1007/s10797-020-09650-1.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021, "Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1562-1562, December, DOI: 10.1007/s10797-021-09662-5.
• Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021, "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, volume 21, issue 3, pages 315-338, September, DOI: 10.1007/s10842-021-00356-6.
• Stjepan Srhoj & Bruno Škrinjarić & Sonja Radas, 2021, "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Small Business Economics, Springer, volume 56, issue 1, pages 83-103, January, DOI: 10.1007/s11187-019-00200-6.
• Pontus Braunerhjelm & Johan E. Eklund & Per Thulin, 2021, "Taxes, the tax administrative burden and the entrepreneurial life cycle," Small Business Economics, Springer, volume 56, issue 2, pages 681-694, February, DOI: 10.1007/s11187-019-00195-0.
• Toshiyuki Uemura, 2021, "Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 226, Jun.
• Fűrész, Diána Ivett & Takács, András, 2021, "A magyar látványsport-támogatási rendszer hatása a verseny kiegyensúlyozottságára
  [The impact of the corporate income tax-relief system on the competitive balance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 10, pages 1089-1108, DOI: 10.18414/KSZ.2021.10.1089.
• Giuseppe Pulina & Skerdilajda Zanaj, 2021, "Tax competition and phantom FDI," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 21-06.
• Ivo Bischoff & Reinhold Kosfeld, 2021, "We ask whether inter-municipal cooperation serve as a platform by which municipalities coordinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202137.
• Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021, "The Impact of R&D tax incentives in Portugal," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0158, Jan, revised Jan 2021.
• Arjan Lejour & Gabriella Massenz, 2021, "Organizational-Form Choice and Tax Incentives: Multi-Country Evidence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 3, pages 247-286, DOI: 10.1628/fa-2021-0010.
• Wolfram F. Richter, 2021, "The Taxation of Digital Services as a Rent-Extracting Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 3, pages 225-246, DOI: 10.1628/fa-2021-0012.
• Munyaradzi Duve & Daniel P. Schutte, 2021, "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 17, issue 02, pages 27-43.
• Jaroslav Korecko & Alzbeta Suhányiová & Ladislav Suhányi, 2021, "Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 17, issue 02, pages 67-86.
• Akiyuki Asatsuma, 2021, "New Trends and Prospects for the Distribution of International Taxation Rights with looking at the tradition since the era of the League of Nations," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 1, pages 1-36, January.
• Naoki Oka, 2021, "Fight against Tax Havens and International Tax Law —New Taxing Right and a Global Minimum Tax—," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 1, pages 1-41, January.