Research classified by Journal of Economic Literature (JEL) codes

2026

• Felix Hugger & Ana Cinta Gonzalez Cabral & Pierce O’Reilly, 2026, "Effective tax rates of MNEs and the global distribution of low-taxed profit," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 69-112, February, DOI: 10.1007/s10797-024-09869-2.
• Emilia Gschossmann & Jost H. Heckemeyer & Jessica M. Müller & Christoph Spengel & Julia Spix & Sophia Wickel, 2026, "The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 329-373, February, DOI: 10.1007/s10797-025-09886-9.
• Keisaku Higashida & Hirofumi Okoshi, 2026, "Eco-friendly location under fiscal competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 202-233, February, DOI: 10.1007/s10797-025-09892-x.
• Hindriks Jean & Nishimura Yukihiro, 2026, "The enforcement dilemma of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 3-27, February, DOI: 10.1007/s10797-025-09905-9.
• Laura Kawano & John S. Olson & Joel Slemrod & Meng Hsuan Hsieh, 2026, "How taxes affect growth: evidence from cross-country panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 375-444, April, DOI: 10.1007/s10797-025-09901-z.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2026, "Do tax credits for cleaning services increase consumption?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 445-468, April, DOI: 10.1007/s10797-025-09912-w.
• Josip Lesica, 2026, "Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 798-869, June, DOI: 10.1007/s10797-025-09910-y.
• Yiwen Ma & Seoklin Yim & Linghao Zhang, 2026, "The cost of ESG rating disagreement: increased corporate tax avoidance in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 870-901, June, DOI: 10.1007/s10797-025-09927-3.
• Burkhard Heer, 2026, "On the optimal capital tax rate in overlapping generations models with capital–skill complementarity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 763-797, June, DOI: 10.1007/s10797-025-09938-0.
• Carlos Gomes-Neto & Enlinson Mattos, 2026, "Do firms respond to presumptive tax credits? Evidence from Brazilian manufacturing," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1108-1129, June, DOI: 10.1007/s10797-025-09941-5.
• Makoto Hasegawa & Michi Kakebayashi, 2026, "The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1159-1213, August, DOI: 10.1007/s10797-025-09889-6.
• An Chen & Peter Hieber & Caren Sureth-Sloane, 2026, "How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1250-1287, August, DOI: 10.1007/s10797-025-09930-8.
• Yukun Sun & Lei Song, 2026, "Tax audit, cross-regional investigations, and corporate tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1217-1249, August, DOI: 10.1007/s10797-025-09933-5.
• Makoto Hasegawa & Michi Kakebayashi, 2026, "Correction to: The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1214-1216, August, DOI: 10.1007/s10797-026-09964-6.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Matteo Gatti & Wouter van der Wielen, 2026, "Public Financial Support and Access to Finance: Evidence from EIB Lending to Businesses," Journal of Financial Services Research, Springer;Western Finance Association, volume 69, issue 1, pages 39-79, April, DOI: 10.1007/s10693-026-00462-8.
• Constantin Colonescu & Subhadip Ghosh, 2026, "The State as a Common Shareholder: Common Ownership, Consumer Surplus, and Competition," Journal of Industry, Competition and Trade, Springer, volume 26, issue 1, pages 1-30, December, DOI: 10.1007/s10842-026-00481-0.
• Hongkang Xu, 2026, "Regulatory fragmentation and tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 659-691, February, DOI: 10.1007/s11156-025-01411-7.
• David B. Audretsch & Magnus Henrekson & Lucia Naldi & Alexander Ljungqvist & Mikael Stenkula & Caroline Wigren-Kristoferson & Joakim Wincent & Ivo Zander, 2026, "Shaping technology transfer and policy-oriented entrepreneurship research: Albert N. Link and Donald S. Siegel recipients of the 2026 Global Award for Entrepreneurship Research," Small Business Economics, Springer, volume 67, issue 2, pages 669-677, August, DOI: 10.1007/s11187-026-01248-x.
• Yudai Higashi & Masaru Sasaki, 2026, "The Effects of Training under the Employment Adjustment Subsidy during the COVID-19 Pandemic: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-11, Mar, revised Apr 2026.
• Makoto HASEGAWA & Takafumi SUZUKI, 2026, "Real Responses of Intra-Firm Trade to the Large Corporate Tax Cut under the TCJA: Evidence from Japanese Customs Data," Discussion papers, Graduate School of Economics , Kyoto University, number e-26-001, Aug.
• Patrice Pierreti & Giuseppe Pulina & Benteng Zou, 2026, "Public Capital Stocks in Dynamic Fiscal Competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 26-04.
• Sebastian Eichfelder & Hang T.T. Nguyen, 2026, "Corporate Tax Incidence and Tax Avoidance: Evidence from the German Business Tax Reform 2008," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26007, Jan.
• Thao Bui & Sebastian Eichfelder & Julia Jirmann & Sibel Santiago da Costa, 2026, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen koennen," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26008, Jan.
• Doi Takero & Bessho Shun-ichiro & Mori Katsuki, 2026, "Analysis of loss-making corporations using corporate tax returns," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-79, March, DOI: 10.57520/prippr.22-1-4.
• Richard Fabling, 2026, "Auckland firm performance in Covid-19 lockdown," Motu Working Papers, Motu Economic and Public Policy Research, number 26_03, Mar.
• Richard Fabling, 2026, "Uneven vaccine uptake across industries," Motu Working Papers, Motu Economic and Public Policy Research, number 26_05, Mar.
• Gert Bijnens & Sam Desiere & Rigas Oikonomou & Tiziano Toniolo & Bruno Van der Linden, 2026, "Permanent exemption from payroll taxes: The role of hiring frictions," Working Paper Research, National Bank of Belgium, number 487, Jan.
• Gert Bijnens & Sam Desiere & Haotian Deng & Bart Cockx, 2026, "Subsidy for the first hires and firm performance," Working Paper Research, National Bank of Belgium, number 488, Mar.
• Brandon Pecoraro & Nicholas Hoffman & Martin Lopez-Daneri & Elena Derby & Rachel Moore & Shannon Sledz, 2026, "Estimating the Present Value of R&D Tax Benefits in the United States," NBER Chapters, National Bureau of Economic Research, Inc, "Entrepreneurship and Innovation Policy and the Economy, volume 6".
• Sebastian Dyrda & Guangbin Hong & Muhammad Ali Sajid & Joseph B. Steinberg, 2026, "Global Ripple Effects of Corporate Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 34627, Jan.
• Lauren F. Bergquist & Danial Lashkari & Eric Verhoogen, 2026, "Wedges: A Microeconomic Perspective on Misallocation," NBER Working Papers, National Bureau of Economic Research, Inc, number 34756, Jan.
• Ignacio Banares-Sanchez & Robin Burgess & Dávid László & Pol Simpson & John Van Reenen & Yifan Wang, 2026, "Ray of Hope? China and the Rise of Solar Energy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34893, Feb.
• Claudio Agostini & Zareh Asatryan & Laurent Bach & Govindadeva Bernier & Marinho Bertanha & Katarzyna A. Bilicka & Anne Brockmeyer & Jaroslav Bukovina & Guillermo Falcone & Pablo Garriga & Yuxuan He &, 2026, "The Elasticity of Corporate Taxable Income Across Countries," NBER Working Papers, National Bureau of Economic Research, Inc, number 34945, Mar.
• Mara Faccio & Stefano Manfredonia, 2026, "Taxes and Financial Distress: Evidence from Establishment-Level Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 35134, Apr.
• Brandon Pecoraro & Nicholas C. Hoffman & Martin Lopez-Daneri & Elena C. Derby & Rachel Moore & Shannon E. Sledz, 2026, "Estimating the Present Value of R&D Tax Benefits in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 35208, May.
• Manisha Jain & Corina Mommaerts & Jeffrey Weaver, 2026, "The Limits of Targeted Hiring Subsidies: Evidence from the Work Opportunity Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 35229, May.
• Murillo Campello & Guilherme Junqueira, 2026, "Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 35418, Jul.
• Sami Jysmä & Youssef Benzarti & Jarkko Harju, 2026, "Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch," NBER Working Papers, National Bureau of Economic Research, Inc, number 35484, Jul.
• J. David Brown & Matthew Denes & Ran Duchin & John Hackney, 2026, "How Big is Small? The Economic Effects of Access to Small Business Government Support," NBER Working Papers, National Bureau of Economic Research, Inc, number 35703, Sep.
• Ershova, N. & Rodionova, Yu. & Yakovlev, A., 2026, "State support of manufacturing firms in periods of crisis: Factors for receiving support," Journal of the New Economic Association, New Economic Association, volume 71, issue 2, pages 205-225, DOI: 10.31737/22212264_2026_2_205-225.
• Mukherjee, Sacchidananda & Badola, Shivani, 2026, "GST 2.0: Do Lower Tax Rates Translate into Lower Consumer Prices?," Working Papers, National Institute of Public Finance and Policy, number 26/444, Mar.
• National Institute of Economic and Social Research, 2026, "Box A: Should the Ban on New North Sea Licences be Ended?," National Institute Economic Outlook, National Institute of Economic and Social Research, issue Spring, pages 36-42.
• Andreea-Emanuela Drăgoi, 2026, "State Aid as a Driver of the EU Green Transition: A Comparative Analysis of Member States in the Post-Pandemic Era," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, volume 14, issue 1, pages 31-41, June.
• Clara Gascon & Laura Gutiérrez Cadena & Jose René Orozco & Luisa Dressler, 2026, "Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates," OECD Taxation Working Papers, OECD Publishing, number 76, Jun, DOI: 10.1787/45b5f9a1-en.
• Lucía Contreras & Felix Hugger & Tom Zawisza, 2026, "MNE Responses to the Global Minimum Tax," OECD Taxation Working Papers, OECD Publishing, number 77, Jul, DOI: 10.1787/0bc9aac9-en.
• Oecd, 2026, "Subsidies and market share in the global steel industry," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 191, May, DOI: 10.1787/a5cfb5dd-en.
• Oecd, 2026, "Navigating the Steel Transition amid Global Excess Capacity," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 194, Sep, DOI: 10.1787/0d519f21-en.
• Oecd, 2026, "How preferential trade agreements address market distortions from state enterprises," OECD Trade Policy Papers, OECD Publishing, number 302, Sep, DOI: 10.1787/97485a5e-en.
• Andrei-Alexandru MOROÅžAN, 2026, "Do Eu Grants Have An Impact On Profitability, Solvency And Balance Sheet Structure Of Private Companies? An Empirical Analysis On Romanian Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 290-303, July, DOI: 10.47535/1991AUOES35(1)025.
• Rafael Bressan & Enlinson Mattos, 2026, "The effect of nontariff barriers on unreported trade: exploring a customs duty reform," Oxford Economic Papers, Oxford University Press, volume 78, issue 1, pages 259-288.
• Roberto Moro-Visconti, 2026, "Transfer pricing, tariff-induced risk, and artificial intelligence supervision: a networked compliance model for banks and regulators," Journal of Banking Regulation, Palgrave Macmillan, volume 27, issue 2, pages 1-16, June, DOI: 10.1057/s41261-026-00326-0.
• Djelil, Zinelaabidine & Abdel-illah, Khelassi, 2026, "To what extent do tax expenditure policies contribute to enhancing investment and employment in Algeria?," Public Finance Quarterly, Corvinus University of Budapest, volume 72, issue 1, pages 65-87, DOI: https://doi.org/10.35551/PFQ_2026_1.
• Bell, Peter, 2026, "Identifying the Median Grade-Tonnage Curve from the Global Database of VMS Copper Mining Projects," MPRA Paper, University Library of Munich, Germany, number 127617, Jan.
• Bell, Peter, 2026, "Simulating Economics for Mining and Shipping Projects using Transaction Cost Economics," MPRA Paper, University Library of Munich, Germany, number 127815, Jan.
• Nakatani, Ryota & Miyamoto, Hiroaki, 2026, "Optimal Taxation in the Automation Era," MPRA Paper, University Library of Munich, Germany, number 128480, Mar.
• Azuma, Akihiro, 2026, "累積差額調整税 (Cdat): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
  [Cumulative Difference Adjustment Tax (CDAT): A Design Hypothesis for Consumption Taxation Based on Real-Time Management of Cumulative Differences]," MPRA Paper, University Library of Munich, Germany, number 129552, Apr.
• Iglesias-Osores, Sebastian, 2026, "Beneficios tributarios a la investigación, el desarrollo y la innovación en el Perú
  [Tax incentives for research, development and innovation in Peru: a regulatory and financial guide to Law No. 30309 after the 2026 reform]," MPRA Paper, University Library of Munich, Germany, number 130206, Jul.
• Jiri Slezak, 2026, "The Impact of Tax Audits and Digitalization on the Amount of Tax Arrears: Analysis of Factors Influencing the Efficiency of Tax Collection," ACTA VSFS, University of Finance and Administration, volume 20, issue 1, pages 36-50.
• Sami Jysmä & Youssef Benzarti & Jarkko Harju, 2026, "Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 363, Aug.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak & Chanont Banternghansa, 2026, "Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 248, Apr.
• Ropponen, Olli, 2026, "The Societal Costs of Taxation – Policy Recommendations for Finland," ETLA Brief, The Research Institute of the Finnish Economy, number 172, Jan.
• Kässi, Otto & Wang, Maria, 2026, "Firm Subsidies in the Green Transition," ETLA Brief, The Research Institute of the Finnish Economy, number 174, Feb.
• Ropponen, Olli, 2026, "The Societal Costs of Taxation – What Do We Know About the Adverse Effects of Finnish Taxes," ETLA Reports, The Research Institute of the Finnish Economy, number 172, Jan.
• Roberto Moro Visconti, 2026, "Artificial Intelligence and Transfer Pricing: A Multilayer Network Model for Compliance and Risk Mitigation," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 79, issue 1, pages 51-90, February, DOI: 10.65644/EIIE.079.01.0051.
• Sam Desiere & Rigas Oikonomou & Tiziano Toniolo & Bruno Van der Linden & Gert Bijnens, 2026, "Permanent exemption from payroll taxes: The role of hiring frictions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 26/1133, Feb.
• Haotian Deng & Sam Desiere & Bart Cockx & Gert Bijnens, 2026, "Subsidy for the first hires and firm performance," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 26/1135, Feb.
• Zhiwu Chen & Yan Chen & Yan Han & Meiting Lu & Yaowen Shan, 2026, "Justice’s financial footprint: Judicial independence and the cost of debt," Australian Journal of Management, Australian School of Business, volume 51, issue 1, pages 174-210, February, DOI: 10.1177/03128962241312718.
• Shigeharu Okajima & Taro Shinoda & Yukihiko Funaki & Hiroko Okajima, 2026, "The Impact of Earmarked Taxes on Supply Curve Shifts: A Laboratory Experiment," Public Finance Review, , volume 54, issue 4, pages 616-650, July, DOI: 10.1177/10911421261417451.
• Tomasz Tratkiewicz & Mehmet Burak Turgut, 2026, "Estimation of the Personal Income Tax (PIT) Gap in Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 5-22.
• Leonardo Barros-Torres & Jaylson Jair da Silveira & Gilberto Tadeu Lima, 2026, "Persistent Heterogeneity in Tax Compliance and Income Inequality: A Discrete Choice Approach," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2026_07, Mar.
• Hoyong Jung, 2026, "The corporate tax–economic growth nexus: the role of institutional quality," Economics of Governance, Springer, volume 27, issue 1, pages 1-29, December, DOI: 10.1007/s10101-026-00358-2.
• Fayssal Ayad, 2026, "Lessons of the Vergangenheit: optimal policy learning of innovation subsidies," Empirical Economics, Springer, volume 70, issue 4, pages 1-37, April, DOI: 10.1007/s00181-026-02906-5.
• Xiaohui Liu & Tan Wang & Mingyi Wang & Xuena Geng, 2026, "Can halving income tax improve the quality of export products in small and micro enterprises?," Empirical Economics, Springer, volume 71, issue 1, pages 1-31, July, DOI: 10.1007/s00181-026-02960-z.
• Ariel Herbert Fambeu, 2026, "Taxation, ICT and export of manufacturing firms in developing countries," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 53, issue 2, pages 609-631, June, DOI: 10.1007/s40812-025-00374-z.
• Alessia Marrocco & Angelo Castaldo & Marco Forti, 2026, "Do Occupational Safety and Health Direct Investment Policies Affect Firm Survival?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 12, issue 2, pages 1003-1037, July, DOI: 10.1007/s40797-025-00347-0.
• Christian Kagerl, 2026, "Administrative data on German short-time work: essentials and potentials," Journal for Labour Market Research, Springer;Institute for Employment Research/ Institut für Arbeitsmarkt- und Berufsforschung (IAB), volume 60, issue 1, pages 1-15, December, DOI: 10.1186/s12651-025-00421-1.
• Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026, "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, volume 31, issue 1, pages 374-412, March, DOI: 10.1007/s11142-025-09914-3.
• Lisa De Simone & Marcel Olbert, 2026, "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 413-452, March, DOI: 10.1007/s11142-025-09923-2.
• Trent J. Krupa & Michele S. Mullaney, 2026, "The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies," Review of Accounting Studies, Springer, volume 31, issue 2, pages 704-744, June, DOI: 10.1007/s11142-026-09940-9.
• Daniel P. Lynch & Max Pflitsch & Michael Stich, 2026, "Earnings management around the Tax Cuts and Jobs Act of 2017," Review of Accounting Studies, Springer, volume 31, issue 2, pages 981-1018, June, DOI: 10.1007/s11142-026-09946-3.
• Marcel Olbert, 2026, "The impact of tax shields on bankruptcy risk and resource allocation," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2252-2296, September, DOI: 10.1007/s11142-025-09890-8.
• Sebastian Eichfelder & Jonas Knaisch & Kerstin Schneider, 2026, "Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure," Review of Managerial Science, Springer, volume 20, issue 4, pages 1097-1130, April, DOI: 10.1007/s11846-025-00885-y.
• Oluwayemisi Kadijat Adeleke & Oluwadarasimi Omidele & Romanus Osabohien, 2026, "Financial development, entrepreneurship and labour market inclusiveness in Sub-Saharan Africa," SN Business & Economics, Springer, volume 6, issue 5, pages 1-26, May, DOI: 10.1007/s43546-026-01125-5.
• Šimon Uličný & Alena Andrejovská, 2026, "Corporate tax rates in the European Union: convergence peculiarities," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 216-234, March, DOI: 10.9770/t5237472334.
• Njabulo Masondo & Yusuf Lukman, 2026, "Advancing local economic development through agricultural support initiatives," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 105-119, March, DOI: 10.70132/p5696977889.
• Ruby Doeleman & Dominika Langenmayr & Dirk Schindler, 2026, "Could Country-by-Country Reporting Increase Profit Shifting?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 26-027/VI, Jun.
• Dermot P. Coates, 2026, "The Evolving Role of State Aid within the Single Market: Stimulating the European Economic Ecosystem," Working Papers, Geary Institute, University College Dublin, number 202602, Jun.
• Daniel Logan, 2026, "Just deserts, but just for desserts?," Working Papers, Geary Institute, University College Dublin, number 202603, Jun.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," National Tax Journal, University of Chicago Press, volume 79, issue 2, pages 465-505, DOI: 10.1086/740842.
• Deng, Haotian & Desiere, Sam & Cockx, Bart & Bijnens, Gert, 2026, "Subsidy for the first hires and firm performance," ROA Research Memorandum, Maastricht University, Research Centre for Education and the Labour Market (ROA), number 001, Feb, DOI: 10.26481/umaror.2026001.
• Dmitry Yu. Fedotov, 2026, "Stimulating innovation in Russia based on the institutionalisation of the tax regime," Journal of New Economy, Ural State University of Economics, volume 27, issue 1, pages 134-156, march, DOI: 10.29141/2658-5081-2026-27-1-7.
• Brata Aloysius Gunadi & Silalahi Pristanto & Prabowo Ronny & Hartono Billie Ariyanta, 2026, "Unlocking innovation: Governance and firm-level innovation in selected Asian countries," Economics and Business Review, Paradigm, volume 12, issue 2, pages 71-96, DOI: 10.18559/ebr.2026.2.2622.
• Mäurer Samuel, 2026, "Zufriedenheit mit der deutschen Wirtschaftspolitik in Krisenzeiten – Evidenz der Energiekrise," Wirtschaftsdienst, Paradigm, volume 106, issue 3, pages 215-220, DOI: 10.2478/wd-2026-0053.
• Herz Bernhard & Roeger Werner, 2026, "Preisdeckel, Übergewinnsteuer, Tankrabatt oder doch keine Intervention?," Wirtschaftsdienst, Paradigm, volume 106, issue 5, pages 349-354, DOI: 10.2478/wd-2026-0087.
• Bach Stefan, 2026, "Steuersenkungen: Eigentor für die arbeitende Mitte?," Wirtschaftsdienst, Paradigm, volume 106, issue 6, pages 396-396, DOI: 10.2478/wd-2026-0095.
• David Kuo Chuen Lee & Yang Li, 2026, "Blockchain Innovation In Promoting Employment," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 06, pages 1731-1749, June, DOI: 10.1142/S0217590826400072.
• Spyridon Gkikopoulos & Edward Lee & Konstantinos Stathopoulos, 2026, "Managerial Short-Termism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-44, September, DOI: 10.1142/S1094406026500010.
• Myeongju Kim & Eunseong Ma, 2026, "Tax Cuts by Occupation: Entrepreneurs vs. Workers," Working papers, Yonsei University, Yonsei Economics Research Institute, number 2026rwp-291, May.
• Hundsdoerfer, Jochen & Löwe, Maren, 2026, "How do value added taxes affect wages and labor?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 311.
• Amberger, Harald & Giese, Henning & Koch, Reinald & Ortner, Lukas, 2026, "Tax department design, tax planning, and tax risk," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 313.
• Niemann, Rainer & Rohlfing-Bastian, Anna, 2026, "Carbon taxes and ESG compensation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 314.
• Baumgart, Eike & Blaufus, Kay & Paczkowski, Katharina, 2026, "Expected burdens of the global minimum tax: Firm evidence," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 315.
• Christl, Michael & Köppl-Turyna, Monika, 2026, "Competitiveness of the tax system and economic growth," Research Papers, EcoAustria – Institute for Economic Research, number 33.
• Gałuszka, Jolanta & Ręczajski, Piotr & Ćwiąkała, Michał & Górka, Ernest & Baran, Dariusz & Wojak, Gabriela & Chmiel, Jarosław & Frach, Artur & Piwnik, Jerzy & Stochmal, Małgorzata, 2026, "Trademark Leasing as a Tax Benefit Instrument," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 1, pages 582-595, DOI: 10.35808/ersj/4332.
• Moderau, Stefan & Ruf, Martin, 2026, "Schützt die erbschaftsteuerliche Verschonung unternehmerischen Vermögens Arbeitsplätze? Evidenz aus vererbten und verkauften Familienunternehmen in Deutschland," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341364.
• Hundsdoerfer, Jochen & Löwe, Maren, 2026, "How do value added taxes affect wages and labor?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2026/1, DOI: 10.17169/refubium-51008.
• Shehaj, Pranvera, 2026, "Design matters: Firm-level evidence on tax treaty provisions and multinational investment," Discussion Papers, Free University Berlin, School of Business & Economics, number 2026/20, DOI: 10.17169/refubium-53117.
• Agrawal, David R. & Chen, Xinyu, 2026, "State and Local Tax Policy in a Time of Telework," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1708.
• Christl, Michael & Köppl-Turyna, Monika, 2026, "Competitiveness of the tax system and economic growth," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1754.
• Niemann, Rainer & Rohlfing-Bastian, Anna, 2026, "Carbon taxes and ESG compensation," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 485.
• Spengel, Christoph & Gaul, Johannes & Göbel, Alexander & Gschossmann, Emilia & Gundert, Hannah & Jungmann, Felix & Käshammer, Daniel & Kindler, Cornelia & Pfrang, Alina & Porebski, Thu Thao & Schmidt,, 2026, "Rethinking anti-tax avoidance measures in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-002.
• Laudage, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior: Evidence from France," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-007.
• Koch, Reinald & Rehrl, Christoph & Spengel, Christoph, 2026, "More is not always better: An economic assessment of the EU's anti-avoidance tax framework," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-027.
• Koch, Reinald & Ostermann, Leon & Spengel, Christoph, 2026, "Impact of the global minimum tax on domestic tax legislation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-028.
• Çağla Karadavut & Hasan Şenol, 2026, "The Effect of Personality Traits on Tax Compliance, Tax Morality and Tax Evasion Intention: The Case of Isparta Province," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 121-149, April, DOI: https://doi.org/10.33203/mfy.178545.
• Jan Eeckhout & Chunyang Fu & Wenjian Li & Xi Weng, 2026, "Optimal Taxation and Market Power," American Economic Review, American Economic Association, volume 116, issue 1, pages 119-163, January, DOI: 10.1257/aer.20211445.
• Robert W. Hahn & Nathaniel Hendren & Robert D. Metcalfe & Ben Sprung-Keyser, 2026, "A Welfare Analysis of Policies Impacting Climate Change," American Economic Review, American Economic Association, volume 116, issue 7, pages 2368-2421, July, DOI: 10.1257/aer.20250166.
• Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2026, "Corporate Tax Cuts, Firm Growth, and Workers' Earnings," American Economic Review, American Economic Association, volume 116, issue 9, pages 3380-3422, September, DOI: 10.1257/aer.20240404.
• Luigi Iovino & Thorsten Martin & Julien Sauvagnat, 2026, "The Environmental Bias of Corporate Income Taxation," American Economic Review, American Economic Association, volume 116, issue 9, pages 3510-3551, September, DOI: 10.1257/aer.20241765.
• Rossi Abi-Rafeh & Pierre Dubois & Rachel Griffith & Martin O'Connell, 2026, "The Effects of Sin Taxes and Advertising Restrictions in a Dynamic Equilibrium," American Economic Journal: Microeconomics, American Economic Association, volume 18, issue 3, pages 39-76, August, DOI: 10.1257/mic.20240380.
• Jacquelyn Pless, 2026, "Are Complementary Policies Substitutes? Evidence from R&D Subsidies in the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 1, pages 92-126, February, DOI: 10.1257/pol.20220356.
• Kevin Remmy, 2026, "Adjustable Product Attributes, Indirect Network Effects, and Subsidy Design: The Case of Electric Vehicles," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 107-140, May, DOI: 10.1257/pol.20230294.
• Albrecht Bohne & Jan Sebastian Nimczik, 2026, "Harnessing Deductions to Increase Tax Compliance and Formalization," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 141-180, May, DOI: 10.1257/pol.20230365.
• Ben Lockwood & Martin Simmler & Eddy H. F. Tam, 2026, "Tax and Occupancy of Business Properties: Evidence from UK Business Rate Reliefs," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 3, pages 372-410, August, DOI: 10.1257/pol.20240302.
• Johannes Van Biesebroeck & Frank Verboven, 2026, "Demand, Competition, and Public Policy in the Automobile Industry," Journal of Economic Literature, American Economic Association, volume 64, issue 3, pages 984-1033, September, DOI: 10.1257/jel.20251792.
• Murat Aydin, 2026, "Fiscal Policy and Supply Chain Resilience: The Role of Tax Incentives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 28, issue 71, pages 307-307, February.
• Leisan A. Gafarova, 2026, "TOPSIS-entropy method for assessing the effectiveness of tax instruments: a case study of the Russian tax system," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 101-124, DOI: https://doi.org/10.15826/jtr.2026.1.
• Xu Weichen & Igor A. Mayburov, 2026, "The Role of Corporate Digital Transformation in Tax Evasion Practices: The Case of China’s Non-Financial Listed Companies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 177-198, DOI: https://doi.org/10.15826/jtr.2026.1.
• Saber Abbassi & Mahmoud Faouzi Chaoubi & Imane Zanouda & Youssera Djehiche, 2026, "Digitalization and Tax Planning under BEPS Reforms: Empirical evidence from U.S. Multinational Technology Firms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 219-239, DOI: https://doi.org/10.15826/jtr.2026.1.
• Monia Chikhaoui, 2026, "Comparative Analysis of Dividend and Capital Gains Taxation: Implications for Investment Decisions in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 59-77, DOI: https://doi.org/10.15826/jtr.2026.1.
• Guelord KABAKA ILUNGA, 2026, "Externalisation du service de comptabilité : entre la recherche de l’efficacité et le manque à gagner fiscal : Cas des PME en RD Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté des Sciences Juridiques, Économiques et Sociales, Université Ibn Tofaïl, volume 7, issue 10, pages 302-316.
• Merouane HASNI & El houssine BAIYSA & Omar KHARBOUCH, 2026, "La Dématérialisation des Procédures Fiscales au Maroc : Levier d’Optimisation Fiscale et de Modernisation du Contrôle," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté des Sciences Juridiques, Économiques et Sociales, Université Ibn Tofaïl, volume 7, issue 1, pages 579-594.
• Marwa ZOUINE & El Houssain ELATIFE, 2026, "L’impact des problèmes fiscaux sur le développement du e-commerce," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté des Sciences Juridiques, Économiques et Sociales, Université Ibn Tofaïl, volume 7, issue 3, pages 560-571.
• Omar MEJJI & Abdelhadi DARKAOUI & Abderrahim TAILAMTE & Zakaria ABBASSI, 2026, "Rôle de la réforme fiscale Contribution Professionnelle Unique (CPU) dans la formalisation du secteur informel : Cas de la région Béni-Mellal Khénifra," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté des Sciences Juridiques, Économiques et Sociales, Université Ibn Tofaïl, volume 7, issue 5, pages 419-442.
• Michael Alexeev & Robert Conrad, 2026, "Tax reform in Central and Eastern Europe," Russian Journal of Economics, ARPHA Platform, volume 12, issue 1, pages 28-59, March, DOI: 10.32609/j.ruje.12.174938.
• Nigar Hashimzade & Haoran Sun, 2026, "Industrial Policy with Network Externalities: Race to the Bottom vs. Win-Win Outcome," Papers, arXiv.org, number 2603.29542, Mar.
• Suzana Laporsek & Igor Stubelj & Matija Vodopivec, 2026, "The Effects Of Tax Reliefs On The R&D Activity In Slovenia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 83-102, june, DOI: 10.17818/EMIP/2025/32.
• Ivana Andrejkovicova & Alena Andrejovska, 2026, "The effect of corporate tax rates on foreign direct investment in the context of tax competition," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 1, pages 1-15, March, DOI: 10.15240/tul/001/2025-5-026.
• Patrice Pieretti & Giuseppe Pulina & Benteng Zou, 2026, "Public Capital Stocks in Dynamic Fiscal Competition," BCL working papers, Central Bank of Luxembourg, number 204, Feb.
• Giuseppe Albanese & Emanuele Ciani & Gabriele Macci & Graziella Mendicino & Andrea Petrella, 2026, "The effects of a large place-based reduction of social security employers' contributions: the case of Decontribuzione Sud," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 1011, Jun.
• Enrico Miglino & Giacomo Roma, 2026, "The costs of firm growth," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 1018, Jun.
• Antonio Veronico, 2026, "Bridging the gap in innovation: the case of regional R&D subsidies in Southern Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1526, Apr.
• Nadia Accoto & Federica Daniele & Valerio Della Corte, 2026, "Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1529, Apr.
• Sander Hendrik & Scherer Anna-Lena & Schmiel Ute, 2026, "The Arm’s Length Principle – An Adequate Means for Taxing Multinational Corporate Groups?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 2, pages 301-336, DOI: 10.1515/ael-2023-0018.
• Can Ege & Fossen Frank M., 2026, "Income Taxation and Hours Worked in Different Types of Entrepreneurship," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 26, issue 1, pages 245-297, DOI: 10.1515/bejeap-2025-0082.
• Miniaci Raffaele & Panteghini Paolo M., 2026, "On the Capital Structure of Foreign Subsidiaries: Evidence from Panel Data Quantile Regression Models," German Economic Review, De Gruyter, volume 27, issue 2, pages 133-167, DOI: 10.1515/ger-2024-0123.
• Sauer, Radek, 2026, "The Intangible Economy," Research Technical Papers, Central Bank of Ireland, number 10/RT/26, Aug.
• Congressional Budget Office, 2026, "Federal Excise Tax Revenues," Reports, Congressional Budget Office, number 61945, Aug.
• Michael Funke & Raphael Terasa, 2026, "Germany’s Swift Package of Business Tax Breaks Aimed at Stimulating Investment," CESifo Working Paper Series, CESifo, number 12385.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series, CESifo, number 12422.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
• Katarzyna Bilicka & Simone Traini & Katarzyna Anna Bilicka, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CESifo Working Paper Series, CESifo, number 12435.
• Haotian Deng & Sam Desiere & Bart Cockx & Gert Bijnens, 2026, "Subsidy for the First Hires and Firm Performance," CESifo Working Paper Series, CESifo, number 12484.
• Rainer Niemann & Anna Rohlfing-Bastian, 2026, "Carbon Taxes and ESG Compensation," CESifo Working Paper Series, CESifo, number 12582.
• Nigar Hashimzade & Haoran Sun, 2026, "Industrial Policy with Network Externalities: Race to the Bottom vs. Win-Win Outcome," CESifo Working Paper Series, CESifo, number 12592.
• Paolo Panteghini, 2026, "A Bargaining Theory of the Leverage-Profitability Relationship," CESifo Working Paper Series, CESifo, number 12639.
• Francesco Menoncin & Paolo Panteghini, 2026, "Differential Capital Taxation and Risk Premia: A Separation Result," CESifo Working Paper Series, CESifo, number 12640.
• Murillo Campello & Guilherme Junqueira, 2026, "Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program," CESifo Working Paper Series, CESifo, number 12776.
• Sami Jysmä & Youssef Benzarti & Jarkko Harju, 2026, "Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch," CESifo Working Paper Series, CESifo, number 12821.
• Shafik Hebous & Brendan Crowley & Rasmi Das & Tibor Hanappi & Cory Hillier & Adam Jakubik & Eric Robert & Christophe Waerzeggers, 2026, "Taxing Cross-Border Services," CESifo Working Paper Series, CESifo, number 12845.
• Mayang Sari & Suphi Sen & Hans-Peter Weikard, 2026, "The Effectiveness of Investment Tax Incentives: Evidence from Renewable Energy Deployment in Indonesia," CESifo Working Paper Series, CESifo, number 12886.
• Christos A. Makridis, 2026, "Bidding for the Cloud: Fiscal Competition and the Socialization of Infrastructure Costs," CESifo Working Paper Series, CESifo, number 12894.
• Radek Sauer & Radek Šauer, 2026, "The Intangible Economy," CESifo Working Paper Series, CESifo, number 12957.
• Gerrit Meyerheim, 2026, "Control without Ownership: Public Insurance, Firm Boundaries, and Buyer Authority in Fixed-Factor Supply Chains," CESifo Working Paper Series, CESifo, number 12963.
• Martin Jacob, 2026, "Corporate Tax Spillovers in an Interconnected Economy: Investment Effects Within Multinationals and Along Global Supply Chains," EconPol Forum, CESifo, volume 27, issue 02, pages 51-59, April.
• Daniela Mejía-Tejada & Juan Carlos Muñoz-Mora & Karen Gonzáles & Stefany López & Nicolás Valbuena & Daniel Rodríguez, 2026, "Does Storing Pay Off? Evidence from a Counterfactual Regression Discontinuity of Colombia’s Paddy Rice Storage Incentive (2013–2025)," Documentos de Trabajo de Valor Público, Universidad EAFIT, number 023623.
• Jason Nassios, 2026, "Structural Limits to Resource Rent Taxation: Evidence from Australia's LNG Industry," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-372, Jul.
• Bergquist, Lauren Falcao & Lashkari, Danial & Verhoogen, Eric, 2026, "Wedges: A Microeconomic Perspective on Misallocation," CEPR Discussion Papers, Centre for Economic Policy Research, number 21034, Jan.
• Lehmann, Etienne & Zanoutene, Eddy, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CEPR Discussion Papers, Centre for Economic Policy Research, number 21102, Jan.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, Jose & Zucman, Gabriel, 2026, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, Centre for Economic Policy Research, number 21105, Jan.
• Bilicka, Katarzyna & Traini, Simone, 2026, "A Leak in Paradise: Reputation Repair Policies After Offshore Data Leaks," CEPR Discussion Papers, Centre for Economic Policy Research, number 21107, Jan.
• Patnaik, Megha, 2026, "Self-Enforcing Tax Design and Supply Chain Formalization: Evidence from India’s GST Reform," CEPR Discussion Papers, Centre for Economic Policy Research, number 21163, Feb.
• Agostini, Claudio & Asatryan, Zareh & Bach, Laurent & Bernier, Govindadeva & Berthana, Marinho & Bilicka, Katarzyna & Brockmeyer, Anne & Bukovina, Jaroslav & Falcone, Guillermo & Garriga, Pablo & He, , 2026, "The Elasticity of Corporate Taxable Income Across Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 21274, Mar.
• Bergeaud, Antonin & Brouillette, Jean-Félix & de Lachapelle, Louis & Malgouyres, Clément, 2026, "The Aggregate Consequences of Local Capital Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 21367, Apr.
• Holm, Martin Blomhoff & Jamilov, Rustam & Jasinski, Marek & Nenov, Plamen, 2026, "Tax News and Intertemporal Substitution," CEPR Discussion Papers, Centre for Economic Policy Research, number 21523, May.
• Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild, 2026, "Taxing Labor: Firm R&D, Automation and the Labor Share," CEPR Discussion Papers, Centre for Economic Policy Research, number 21695, Jul.
• Jysmä, Sami & Benzarti, Youssef & Harju, Jarkko, 2026, "Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch," CEPR Discussion Papers, Centre for Economic Policy Research, number 21779, Jul.
• Di Nola, Alessandro & Scholl, Almuth & Wang, Haomin, 2026, "Wealth Tax, Entrepreneurship, and the Legal Form of Business Organization," CEPR Discussion Papers, Centre for Economic Policy Research, number 21822, Aug.
• Distefano, Mimosa & Incoronato, Lorenzo & Raute, Anna, 2026, "Female-Targeted Hiring Subsidies, Firm Learning, and Women’s Employment," CEPR Discussion Papers, Centre for Economic Policy Research, number 21825, Aug.
• Lauren Falcao Bergquist & Danial Lashkari & Eric Verhoogen, 2026, "Wedges: A Microeconomic Perspective on Misallocation," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26021, Jan.
• Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2026, "Taxing Labor: Firm R&D, Automation and the Labor Share," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26192, Jul.
• Mimosa Distefano & Lorenzo Incoronato & Anna Raute, 2026, "Female-Targeted Hiring Subsidies, Firm Learning, and Women’s Employment," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26211, Aug.
• Haotian Deng & Sam Desiere & Bart Cockx & Gert Bijnens, 2026, "Subsidy for the first hires and firm performance," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2026004, Feb.
• Patel, Natasha & Chilolo, Bwalya, 2026, "The Effects of Excise Tax on Pricing Strategies: Evidence from Zambian Breweries Plc," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.8.
• Libanda, Cindy & Kachamba, Norman, 2026, "Factors Influencing Taxpayer Compliance Behaviour Among Small and Medium Enterprises: Evidence from the Clothing Sector in Lusaka, Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.2.
• Kevin Parra Ramirez & Vincent Vicard, 2026, "The instruments of profit shifting," Working Papers, EU Tax Observatory, number 043, Jan.
• Bernasconi, Roberto & Enrich, Emma Domingo & Kostakis, Vasileios & Osterloh, Steffen & Quaglietti, Lucia, 2026, "State aid in the EU: an evolving landscape," Economic Bulletin Boxes, European Central Bank, volume 4.
• Fu, Jingjing & Liu, Zhikuo & Wang, Shuyi & Zhao, Xiaolu, 2026, "Tax incentives and firm compliance: Evidence from China," China Economic Review, Elsevier, volume 99, issue C, DOI: 10.1016/j.chieco.2026.102747.
• Shah, Jawad, 2026, "Using computerized information to enforce VAT: Evidence from Pakistan," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103595.
• Yin, Sisi & Shen, Zuyi & Gao, Yunshu, 2026, "The innovation paradox of tax incentives: Evidence from China’s VAT reform," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 423-443, DOI: 10.1016/j.eap.2026.03.008.
• Wang, Zikun & Ye, Muxi & Cheng, Ting, 2026, "Technological diversification and corporate sustainable economic development: A dual policy perspective of innovation incentives and investment incentives," Economic Analysis and Policy, Elsevier, volume 92, issue C, pages 777-789, DOI: 10.1016/j.eap.2026.06.042.
• Ye, Yongwei & Xie, Boyang & Liu, Zhaoda & Wang, Yiyu, 2026, "Intelligent manufacturing and Firm Markup: Evidence from China," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107425.
• Nálepová, Veronika & Lampart, Marek, 2026, "Rule-based profit taxation in dynamic Cournot oligopoly: Transmission, stability and welfare," Economic Modelling, Elsevier, volume 156, issue C, DOI: 10.1016/j.econmod.2026.107477.
• Occhino, Filippo, 2026, "Investment expensing without tax credits or interest deductibility: A macroeconomic evaluation," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107738.
• Zhao, Jing & Xu, Ruiyao & Jin, Yige & Tian, Gaoliang & Xu, Bozhi, 2026, "When firing is hard: Labor adjustment costs and corporate investment style," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107742.
• Wang, Juyang, 2026, "Indirect tax incentives, input–output linkages, and total factor productivity: Firm-level evidence from China," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107777.
• Borghesi, Simone & Colivicchi, Ilaria & Iannucci, Gianluca & Tampieri, Alessandro, 2026, "Environmental insurance and resilience in the age of natural disasters," Ecological Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.ecolecon.2025.108777.
• Borghesi, Simone & Colivicchi, Ilaria & Iannucci, Gianluca & Tampieri, Alessandro, 2026, "Corrigendum to “Environmental insurance and resilience in the age of natural disasters” [Ecological Economics 239 (2026) 108777]," Ecological Economics, Elsevier, volume 249, issue C, DOI: 10.1016/j.ecolecon.2026.109128.
• Baumöhl, Eduard & Lalinský, Tibor, 2026, "Firm support without zombification: Evidence from the COVID-19 pandemic," Economics Letters, Elsevier, volume 260, issue C, DOI: 10.1016/j.econlet.2026.112828.