Research classified by Journal of Economic Literature (JEL) codes

2021

• 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 c," 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.
• Pierre Courtioux & François Métivier & Antoine Rebérioux, 2021, "The private return of R&D tax credit," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 21006, Mar.
• Robert A. Moffitt, 2021, "Tax Policy and the Economy, Volume 35," NBER Books, National Bureau of Economic Research, Inc, number moff-8, September.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2021, "Do Corporate Tax Cuts Increase Income Inequality?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Robert W. Fairlie & Frank M. Fossen, 2021, "Sales Losses in the First Quarter of the COVID-19 Pandemic: Evidence from California Administrative Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 28414, Jan.
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021, "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 28478, Feb.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "JUE Insight: The Impacts of Opportunity Zones on Zone Residents," NBER Working Papers, National Bureau of Economic Research, Inc, number 28573, Mar.
• Matthew Freedman & David Neumark & Shantanu Khanna, 2021, "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 28594, Mar.
• Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2021, "How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 28680, Apr.
• John M. Barrios & John Gallemore, 2021, "Tax Planning Knowledge Diffusion via the Labor Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 28775, May.
• Zadia M. Feliciano & Meng-Ting Chen, 2021, "Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments: The case of Puerto Rico," NBER Working Papers, National Bureau of Economic Research, Inc, number 29107, Jul.
• Christopher Conlon & Nirupama L. Rao & Yinan Wang, 2021, "Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 29393, Oct.
• Matthew Smith & Danny Yagan & Owen M. Zidar & Eric Zwick, 2021, "The Rise of Pass-Throughs and the Decline of the Labor Share," NBER Working Papers, National Bureau of Economic Research, Inc, number 29400, Oct.
• E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021, "Capital Investment and Labor Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 29485, Nov.
• Simon M. Naitram & Matthew C. Weinzierl, 2021, "The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification," NBER Working Papers, National Bureau of Economic Research, Inc, number 29547, Dec.
• S. Quantin & S. Bunel & C. Lenoir, 2021, "Évaluation du dispositif Jeune entreprise innovante (JEI) Un exemple d'application du modèle d'analyse de sensibilité de Rosenbaum," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2021-01.
• Nelly Popova, 2021, "Value Added Tax Efficiency in the Western Balkan Countries," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 175-184, November.
• Georgi Ranchev, 2021, "The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 207-216, February.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi, 2021, "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives," OECD Taxation Working Papers, OECD Publishing, number 54, Jul, DOI: 10.1787/ff9a104f-en.
• Oecd, 2021, "Measuring distortions in international markets: Below-market finance," OECD Trade Policy Papers, OECD Publishing, number 247, May, DOI: 10.1787/a1a5aa8a-en.
• Hayato Kato & Hirofumi Okoshi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 20-19, Jan.
• Yukihiro NISHIMURA & Jean HINDRIKS, 2021, "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-10, Jul.
• Kazuki Onji & Roger H. Gordon, 2021, "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-16, Nov.
• Antonin Bergeaud & Simon Ray, 2021, "Adjustment Costs and Factor Demand: New Evidence from Firms’ Real Estate
  [The heterogeneous impact of market size on innovation: evidence from French firm-level exports]," The Economic Journal, Royal Economic Society, volume 131, issue 633, pages 70-100.
• Dušan Isakov & Christophe Pérignon & Jean-Philippe Weisskopf, 2021, "What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment
  [Financial constraints, asset tangibility, and corporate investment]," The Review of Financial Studies, Society for Financial Studies, volume 34, issue 12, pages 5756-5795.
• Brad R. Humphreys, 2021, "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence from West Virginia," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 47, issue 1, pages 9-28, January, DOI: 10.1057/s41302-020-00178-0.
• Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021, "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, volume 12, issue 3, pages 701-728, September, DOI: 10.24136/oc.2021.023.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 105536, Jan.
• Xu, Lili & Lee, Sang-Ho, 2021, "Policy implications of the CSR in an international transportation market under subsidy," MPRA Paper, University Library of Munich, Germany, number 106259, Feb.
• Yousefi, Kowsar & Vesal, Mohammad, 2021, "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," MPRA Paper, University Library of Munich, Germany, number 107377, Apr.
• Peña, Guillermo, 2021, "Leisure as a complement of banking: Taxing financial services for reducing leisure time?," MPRA Paper, University Library of Munich, Germany, number 109942, Sep.
• Zambrano, Juan Carlos & Astaiza-Gómez, José Gabriel & García, Juan David, 2021, "Un Modelo Principal-Agente Dinámico de Reducción de Perdidas de Energía Electrica en Tiempo Continuo
  [A Dynamic Principal-Agent Model of Electric Power Loss Reduction in Continuous Time]," MPRA Paper, University Library of Munich, Germany, number 110143.
• Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021, "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper, University Library of Munich, Germany, number 111184, Dec, revised 2021.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111188, Dec.
• Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
• Batabyal, Amitrajeet & Yoo, Seung Jick & Batabyal, Amit, 2021, "Tax Policy and Interregional Competition for Mobile Venture Capital by the Creative Class," MPRA Paper, University Library of Munich, Germany, number 112646, Oct, revised 09 Mar 2022.
• Donna, Javier D., 2021, "Measuring Long-Run Gasoline Price Elasticities in Urban Travel Demand," MPRA Paper, University Library of Munich, Germany, number 121039, May.
• Tehranchian, Amirmansour & Roudari, Soheil & Hedayati, Hosein & Bahrami, Hedayat, 2021, "بررسی تاثیر نوسانات نرخ ارز بر میزان قاچاق کالا در کشور در شرایط تحریم
  [Investigating the Effect of Exchange rate Fluctuations on the Smuggling rate of Goods in the Country under Sanctions Situatio," MPRA Paper, University Library of Munich, Germany, number 127010, Jul, revised 07 Sep 2021.
• Květa Olšanová & Eva Křenková & Pavel Hnát & Ondřej Vilikus, 2021, "State-Business Relations from the Perspective of the Companies' Preparedness for the Changes Related to the Implementation of the Industry 4.0 Elements: A Case of the Czech Republic," Central European Business Review, Prague University of Economics and Business, volume 2021, issue 5, pages 53-79, DOI: 10.18267/j.cebr.273.
• Marina Purina, 2021, "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2021, issue 2, pages 05-28, DOI: 10.18267/j.efaj.253.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2021, "Why do Some Special Economic Zones Attract More Firms than Others? Panel Data Analysis of Polish Special Economic Zones," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 61-89, DOI: 10.18267/j.pep.763.
• Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021, "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení
  [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 2, pages 145-169, DOI: 10.18267/j.polek.1312.
• Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2021, "The Rise of Pass-Throughs and the Decline of the Labor Share," Working Papers, Princeton University. Economics Department., number 2021-18, Sep.
• Charles Boissel & Adrien Matray, 2021, "Dividend Taxes and the Allocation of Capital," Working Papers, Princeton University. Economics Department., number 2021-39, Jul.
• Ole Agersnap & Owen Zidar, 2021, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers, Princeton University. Economics Department., number 2021-75, Dec.
• Daniela PÎRVU & Claudia STANCIU-TOLEA, 2021, "Arguments In Favor Of Introducing The Global Corporate Minimum Tax," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 20, issue 3, pages 63-70.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021, "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 148, Feb, revised Dec 2024.
• Laurent Piet & Vincent Chatellier & Nathalie Delame & Philippe Jeanneaux & Cathie Laroche-Dupraz & Aude Ridier & Patrick Veysset, 2021, "Mesurer le revenu des exploitations agricoles françaises : Analyse comparée sur 15 ans d’indicateurs issus du Rica et de la MSA," Working Papers SMART, INRAE UMR SMART, number 21-06.
• Ali-Yrkkö, Jyrki & Halme, Kimmo & Deschryvere, Matthias & Lehenkari, Janne & Piirainen, Kalle & Suominen, Arho, 2021, "The Prerequisites for Increasing the R&D Activity of Companies in Finland," ETLA Brief, The Research Institute of the Finnish Economy, number 98, Sep.
• Ropponen, Olli, 2021, "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers, The Research Institute of the Finnish Economy, number 90, Oct.
• Helen Olubunmi Aderemi, 2021, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 1, pages 1-17.
• Ogbeiyulu Felix Umanhonlen, 2021, "Review Of Theories On Auditors’ Rotation," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 11-33.
• Obal Usang Edet Usang & Udofia Aniekan Etim, 2021, "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 1-10.
• Hyun Bong Yang, 2021, "Policies for Revitalizing Venture Startups in the Post-COVID-19 Era: Focusing on the Promotion of Angel Investment," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 21-8, Jun.
• Eunsun Gil, 2021, "Major Issues in Categorizing Small Businesses: Supporting Small Businesses through Improved Categorization," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/2, Feb.
• Danbee Song & Jaehan Cho, 2021, "Bringing back the dead: Post-pandemic challenges and policies for zombie firms," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/11, Jun.
• Duyong Kang & Seong-hwan Min, 2021, "The Impact of the COVID-19 Pandemic on Korea’s Regional Economies," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/13, Jun.
• Eunsun Gil, 2021, "Characteristics of Employment in the Manufacturing Industry and a Review of Job Creating Subsectors," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/15, Jul.
• Yong Kim & Jaehan Cho & Danbee Song, 2021, "An industrial policy approach to expanded private sector ESG and its implications," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/18, Nov.
• Deokhee Cho, 2021, "Stalled-Growth SMEs and Directions for Policy," Research Papers, Korea Institute for Industrial Economics and Trade, number 21/2, Nov.
• Hüseyin ŞEN & Zeynep Burcu BULUT-ÇEVIK, 2021, "The Revenue-Maximizing Corporate Income Tax Rate for Turkey," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 122-142, December.
• David Neumark & Timothy Young, 2021, "Heterogeneous Effects of State Enterprise Zone Programs in the Shorter Run and Longer Run," Economic Development Quarterly, , volume 35, issue 2, pages 91-107, May, DOI: 10.1177/0891242420982341.
• K. V. Ramaswamy, 2021, "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 15, issue 4, pages 395-417, November, DOI: 10.1177/09738010211036295.
• Nicoleta MIHAILA & Ioana FLORESCU, 2021, "Taxation In The European Union. Some Proposals To Support Economic Growth And Avoid The Profit Shifting," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 10, issue 1, pages 67-85, April.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2021, "Feasible Institutions of Social Finance: A Taxonomy," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 21-001, Jan.
• Skerdilajda Zanaj & Patrice Pieretti & Benteng Zou, 2021, "On the long run sustainability of small jurisdictions," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 48, issue 1, pages 15-35, March, DOI: 10.1007/s40812-020-00153-y.
• Corrado Benassi & Emanuela Randon, 2021, "The distribution of the tax burden and the income distribution: theory and empirical evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 3, pages 1087-1108, October, DOI: 10.1007/s40888-020-00207-3.
• Shiyuan Liu & Jiang Du & Weike Zhang & Xiaoli Tian, 2021, "Opening the box of subsidies: which is more effective for innovation?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 11, issue 3, pages 421-449, September, DOI: 10.1007/s40821-020-00178-2.
• Xiaowei Kong & Deng-Kui Si & Haiyang Li & Dongmin Kong, 2021, "Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 7, issue 1, pages 1-23, December, DOI: 10.1186/s40854-021-00235-3.
• Gopal Naik, 2021, "Debdatta Saha: 'Economics of the Food Processing Industry: Lessons from Bihar, India' in the series "Themes in Economics: Theory, Empirics, and Policy"," Indian Economic Review, Springer, volume 56, issue 1, pages 281-284, June, DOI: 10.1007/s41775-021-00115-8.
• Mustapha Immurana & Abdul-Aziz Iddrisu & Micheal Kofi Boachie, 2021, "Does taxation on harmful products influence population health? Evidence from Africa using the dynamic panel system GMM approach," Quality & Quantity: International Journal of Methodology, Springer, volume 55, issue 3, pages 1091-1103, June, DOI: 10.1007/s11135-020-01043-0.
• Eva Eberhartinger & Maximilian Zieser, 2021, "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs," Schmalenbach Journal of Business Research, Springer, volume 73, issue 1, pages 125-178, March, DOI: 10.1007/s41471-021-00108-6.
• Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021, "Steuerehrlichkeit und Steuerlotterien
  [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 12, pages 953-955, December, DOI: 10.1007/s10273-021-3072-5.
• Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021, "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers, Statistics Norway, Research Department, number 955, May.
• Thor O. Thoresen & Marius A. K. Ring & Odd E. Nygård & Jon Epland, 2021, "A wealth tax at work," Discussion Papers, Statistics Norway, Research Department, number 960, Aug.
• Athiphat Muthitacharoen, 2021, "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, volume 28, issue 3, pages 220-224, February, DOI: 10.1080/13504851.2020.1743813.
• Z. Robinson & J. De Beer, 2021, "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, volume 38, issue 4, pages 564-579, July, DOI: 10.1080/0376835X.2020.1842175.
• Sarah Godar & Petr Janský, 2021, "Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates," Post-Communist Economies, Taylor & Francis Journals, volume 33, issue 6, pages 726-750, August, DOI: 10.1080/14631377.2020.1827201.
• Beat Hintermann & Maja Žarković, 2021, "A carbon horse race: abatement subsidies vs. permit trading in Switzerland," Climate Policy, Taylor & Francis Journals, volume 21, issue 3, pages 290-306, March, DOI: 10.1080/14693062.2020.1846485.
• European Commission, 2021, "Taxation trends in the European Union: 2021 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Per Engström & Johannes Hagen & Edvard Johansson, 2021, "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers, Aboa Centre for Economics, number 144, Mar.
• Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021, "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, volume 103, issue 1, pages 151-164, March.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
• Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers, Tulane University, Department of Economics, number 2117, Dec.
• Ronald B. Davies & Ryan M. Hynes & Dieter Franz Kogler, 2021, "Patent Boxes and the Success Rate of Applications," Working Papers, School of Economics, University College Dublin, number 202109, Apr.
• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021, "The Structure of Business Taxation in China," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 131-177, DOI: 10.1086/713495.
• Katarzyna Bilicka, 2021, "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 21-354, Oct.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2112, Dec.
• MIHÄ‚ILÄ‚, Nicoleta, 2021, "Globalization, Tax Policy And Tax Havens. Some Critical Considerations," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 25, issue 4, pages 71-87, December.
• Chan Sok-Gee & Ramly Zulkufly & Zulkhairi Mustapha Mohd, 2021, "Value-Added Tax and Economic Efficiency: Role of Country Governance," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 68, issue 3, pages 325-358.
• Cathala Christophe, 2021, "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 17, issue 2, pages 32-43, June, DOI: 10.2478/fiqf-2021-0011.
• Daniel Paweł, 2021, "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 17, issue 3, pages 56-63, September, DOI: 10.2478/fiqf-2021-0019.
• Srhoj Stjepan & Zilic Ivan, 2021, "“Fine...I’ll do it myself”: Lessons from self-employment grants in a long recession period," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 11, issue 1, pages 1-32, May, DOI: 10.2478/izajolp-2021-0006.
• Bubanić Marijana & Šimović Hrvoje, 2021, "Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 2, pages 59-76, DOI: 10.2478/zireb-2021-0011.
• Branimir Jovanović, 2021, "New Insights into the Relationship Between Taxation and International Trade," wiiw Policy Notes, The Vienna Institute for International Economic Studies, wiiw, number 54, Nov.
• Sebastian Gechert & Philipp Heimberger, 2021, "Do Corporate Tax Cuts Boost Economic Growth?," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 201, Jun.
• Mario Holzner & Branimir Jovanović & Goran Vukšić, 2021, "How do Corporate Taxes affect International Trade?," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 212, Nov.
• Kai A. Konrad & Marcel Thum, 2021, "The better route to global tax coordination: Gradualism or multilateralism?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 54, issue 2, pages 793-811, May, DOI: 10.1111/caje.12513.
• Ismail Baydur & Fatih Yilmaz, 2021, "VAT Treatment of the Financial Services: Implications for the Real Economy," Journal of Money, Credit and Banking, Blackwell Publishing, volume 53, issue 8, pages 2167-2200, December, DOI: 10.1111/jmcb.12780.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 263.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 266.
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021, "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 267.
• Kempkes, Gerhard & Stähler, Nikolai, 2021, "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers, Deutsche Bundesbank, number 03/2021.
• Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021, "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021", DOI: 10.54820/EDFK8186.
• Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021, "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 248286.
• Dong, Sarah Xue & Sinning, Mathias, 2021, "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 908, DOI: 10.4419/96973052.
• Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021, "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242365.
• Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021, "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-005.
• Bührle, Anna Theresa, 2021, "Do tax loss restrictions distort venture capital funding of start-ups?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-008.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021, "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-013.
• Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021, "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-019.
• Blandinieres, Florence & Steinbrenner, Daniela, 2021, "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-020.
• Asatryan, Zareh & Joulfaian, David, 2021, "Taxes and business philanthropy in Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-022.
• Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021, "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-077.
• Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-080.
• Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021, "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-096.

2020

• Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020, "Deferred taxation under default risk," Journal of Economics, Springer, volume 129, issue 1, pages 33-48, January, DOI: 10.1007/s00712-019-00671-x.
• Pierre-André Buigues & Elie Cohen, 2020, "The Failure of French Industrial Policy," Journal of Industry, Competition and Trade, Springer, volume 20, issue 2, pages 249-277, June, DOI: 10.1007/s10842-019-00325-0.
• Anders Gustafsson & Patrik Gustavsson Tingvall & Daniel Halvarsson, 2020, "Subsidy Entrepreneurs: an Inquiry into Firms Seeking Public Grants," Journal of Industry, Competition and Trade, Springer, volume 20, issue 3, pages 439-478, September, DOI: 10.1007/s10842-019-00317-0.
• Young Lee, 2020, "Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries," Korean Economic Review, Korean Economic Association, volume 36, pages 101-133.
• Tajudeen Adejare Adegbite, 2020, "An Investigation on the Influence of Taxation on Economic Growth in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 12-20, June.
• Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020, "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján
  [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 7, pages 762-786, DOI: 10.18414/KSZ.2020.7-8.762.
• Edward Lane & L. Randall Wray, 2020, "Is It Time to Eliminate Federal Corporate Income Taxes?," Economics Working Paper Archive, Levy Economics Institute, number wp_979, Nov.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics, University of Munich, Department of Economics, number 84719.
• Reiter, Franz & Langenmayr, Dominika & Holtmann, Svea, 2020, "Avoiding taxes: banks' use of internal debt," Munich Reprints in Economics, University of Munich, Department of Economics, number 84720.
• Todtenhaupt, Maximilian & Voget, Johannes & Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich, 2020, "Taxing away M&A: Capital gains taxation and acquisition activity," Munich Reprints in Economics, University of Munich, Department of Economics, number 84733.
• Amalia Indah Sujarwati & Riatu Mariatul Qibthiyyah, 2020, "Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 66, pages 25-46, Juni.
• Bernd Hayo & Sascha Mierzwa, 2020, "Stock Market Reactions to Legislated Tax Changes: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202047.
• Ana Venâncio & Victor Barros & Clara Raposo, 2020, "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0140, Jan, revised Jan 2020.
• Jongsang Park & Sukha Shin, 2020, "The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 2, pages 121-145, DOI: 10.1628/fa-2020-0005.
• Jean-François Wen & Fatih Yılmaz, 2020, "Tax Elasticity Estimates for Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 3, pages 215-239, DOI: 10.1628/fa-2020-0007.
• Bronwyn H. Hall, 2020, "Tax Policy for Innovation," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, National Bureau of Economic Research, Inc, "NBER International Seminar on Macroeconomics 2020".
• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020, "The Structure of Business Taxation in China," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Cailin R. Slattery & Owen M. Zidar, 2020, "Evaluating State and Local Business Tax Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 26603, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020, "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 26899, Mar.
• Scott R. Baker & Stephen Teng Sun & Constantine Yannelis, 2020, "Corporate Taxes and Retail Prices," NBER Working Papers, National Bureau of Economic Research, Inc, number 27058, Apr.
• João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020, "Did the Paycheck Protection Program Hit the Target?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27095, May.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27109, May.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020, "COVID-19 Is Also a Reallocation Shock," NBER Working Papers, National Bureau of Economic Research, Inc, number 27137, May.
• Qiping Xu & Eric Zwick, 2020, "Tax Policy and Abnormal Investment Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 27363, Jun.
• Kory Kroft & Jean-William P. Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2020, "Salience and Taxation with Imperfect Competition," NBER Working Papers, National Bureau of Economic Research, Inc, number 27409, Jun.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020, "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27470, Jul.
• David Neumark & Timothy Young, 2020, "Heterogeneous Effects of State Enterprise Zone Programs in the Shorter Run and Longer Run," NBER Working Papers, National Bureau of Economic Research, Inc, number 27545, Jul.
• Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers, National Bureau of Economic Research, Inc, number 27637, Aug.
• Matthew R. Denes & Sabrina T. Howell & Filippo Mezzanotti & Xinxin Wang & Ting Xu, 2020, "Investor Tax Credits and Entrepreneurship: Evidence from U.S. States," NBER Working Papers, National Bureau of Economic Research, Inc, number 27751, Aug.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," NBER Working Papers, National Bureau of Economic Research, Inc, number 27752, Aug.
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 27770, Sep.
• James R. Hines Jr., 2020, "Corporate Taxation and the Distribution of Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 27939, Oct.
• R. Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28032, Oct.
• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020, "The Structure of Business Taxation in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 28051, Nov.
• Ina DOMBROVSCHI, 2020, "Efficiency Of Subsidies Allocation To Agricultural Enterprises In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 53-63.
• Adam Hal Spencer, 2020, "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM), number 2020/10.
• Adam Hal Spencer, 2020, "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers, University of Nottingham, GEP, number 2020-25.
• Fleckenstein, Matthias & Longstaff, Francis A. & Strebulaev, Ilya A., 2020, "Corporate Taxes and Capital Structure: A Long-Term Historical Perspective," Critical Finance Review, now publishers, volume 9, issue 1-2, pages 1-28, June, DOI: 10.1561/104.00000069.
• Mukherjee, Sacchidananda, 2020, "Pandemic and GST Revenue: An Assessment for Union and States," Working Papers, National Institute of Public Finance and Policy, number 20/327, Dec.
• A. Bauer & M. Rotemberg, 2020, "Tax avoidance in French Firms: Evidence from the Introduction of a Tax Notch," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2020-10.
• Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020, "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 3, pages 805-828, September, DOI: 10.17310/ntj.2020.3.08.
• Dhammika Dharmapala, 2020, "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 4, pages 1047-1064, December, DOI: 10.17310/ntj.2020.4.06.
• Ð›Ð¸Ð»Ð¸Ñ Ð”Ð°Ð¼Ñ Ð½Ð¾Ð²Ð°, 2020, "Данњñ‡Ð½Ð¸ Ñ Ñ‚Ð¸Ð¼Ñƒð»Ð¸ за науñ‡Ð½Ð¾Ð¸Ð·Ñ леð´Ð¾Ð²Ð°Ñ‚еð»Ñ кð°Ñ‚а и развойна деð¹Ð½Ð¾Ñ Ñ‚ в Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от Оð˜Ð¡Ð и ЕС," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 43-60, June.
• Georgi Ranchev, 2020, "Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 257-265, July.
• Tibor Hanappi & Ana Cinta González Cabral, 2020, "The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates," OECD Taxation Working Papers, OECD Publishing, number 50, Oct, DOI: 10.1787/b0876dcf-en.
• Oliver Röhn, 2020, "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1646, Dec, DOI: 10.1787/2b311bcc-en.
• Oecd, 2020, "The effects of R&D tax incentives and their role in the innovation policy mix: Findings from the OECD microBeRD project, 2016-19," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 92, Sep, DOI: 10.1787/65234003-en.
• Barrero, Jose Maria & Bloom, Nick & Davis, Steven J., 2020, "COVID-19 Is Also a Reallocation Shock," SocArXiv, Center for Open Science, number bw7vz, May, DOI: 10.31219/osf.io/bw7vz.
• Salvador Barrios & Diego d'Andria, 2020, "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, volume 66, issue 2, pages 134-156.
• Augusto Cerqua & Guido Pellegrini, 2020, "Local multipliers at work," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 29, issue 4, pages 959-977.
• Ruud Mooij & Li Liu, 2020, "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 68, issue 1, pages 268-306, March, DOI: 10.1057/s41308-019-00105-0.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020, "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 68, issue 4, pages 848-874, December, DOI: 10.1057/s41308-020-00122-4.
• Karl Jandoc & Adrian Mendoza & Stella Luz Quimbo, 2020, "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202001, Mar.
• SA Quimbo & CT Latinazo & JW Peabody, 2020, "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202007, Apr.
• Luciano Fanti & Domenico Buccella, 2020, "Tax Evasion and Unions in a Cournot duopoly," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2020/266, Dec.
• Metaxas, Theodore & Nikou, Rania, 2020, "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper, University Library of Munich, Germany, number 102214.