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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Patrice Pieretti & Giuseppe Pulina & Benteng Zou, 2026, "Public Capital Stocks in Dynamic Fiscal Competition," BCL working papers, Central Bank of Luxembourg, number 204, Feb.
• 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.
• 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.
• 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.
• 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.
• Kevin Parra Ramirez & Vincent Vicard, 2026, "The instruments of profit shifting," Working Papers, EU Tax Observatory, number 043, Jan.
• 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.
• 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.
• 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.
• 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.
• Lai, Tat-kei & Ng, Travis & Tsang, Kwok Ping, 2026, "Do foreign minority shareholders matter? A theoretical framework," Economics Letters, Elsevier, volume 260, issue C, DOI: 10.1016/j.econlet.2026.112829.
• Bournakis, I. & Christopoulos, D., 2026, "Why do effective tax rates fall with capital intensity?," Economics Letters, Elsevier, volume 261, issue C, DOI: 10.1016/j.econlet.2026.112827.
• Qi, Yuan & Wen, Zhongliang, 2026, "The role of new quality productive forces in manufacturing green innovation performance under tax incentives," International Review of Financial Analysis, Elsevier, volume 110, issue C, DOI: 10.1016/j.irfa.2025.104852.
• Li, Hui & Lu, Wenzhuo & Xie, Xiaochen & Yin, Heng, 2026, "Industrial policy and capacity utilization: Evidence from China’s five-year plans," International Journal of Industrial Organization, Elsevier, volume 104, issue C, DOI: 10.1016/j.ijindorg.2025.103237.
• Houssa, Romain & Megersa, Kelbesa, 2026, "Institutional quality, economic development and the performance of VAT," International Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.inteco.2025.100671.
• Armstrong, Daphne M. & Glaeser, Stephen, 2026, "Does taxpayer assistance encourage entrepreneurship?," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101839.
• Jan Luksic & Jorg Peschner & Giuseppe Piroli, 2026, "Innovation-friendly taxation of multinational enterprises: patents in the context of growth and taxes," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2026/04, Jan.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-02.
• Laurence Jacquet & Zhiyang Jia & Thor O. Thoresen, 2026, "How much does responsibility matter in fairness measurement?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026_1.
• Jolanta Galuszka & Piotr Reczajski & Michal Ćwiakala & Ernest Gorka & Dariusz Baran & Gabriela Wojak & Jaroslaw Chmiel & Artur Frach & Jerzy Piwnik & Malgorzata Stochmal, 2026, "Trademark Leasing as a Tax Benefit Instrument," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 582-595.
• Anna B. Zolotareva & Ilya A. Sokolov, 2026, "Budgetary Support for Commercial Organizations in Russia: Experience and Prospects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 8-25, February, DOI: 10.31107/2075-1990-2026-1-8-25.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• Kagerl, Christian, 2026, "Administrative data on German short-time work: essentials and potentials," Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 60, issue , pages 1-001, DOI: 10.1186/s12651-025-00421-1.
• Deng, Haotian & Desiere, Sam & Cockx, Bart & Bijnens, Gert, 2026, "Subsidy for the First Hires and Firm Performance," IZA Discussion Papers, IZA Network @ LISER, number 18414, Mar.

2025

• Neslihan Kızıler & Abdulkadir Kaya, 2025, "The Effect of Firms’ Corporate Governance Indices on Tax Liabilities," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue Special3, pages 154-172, December, DOI: https://doi.org/10.33203/mfy.182349.
• Mathilde Muñoz, 2025, "International Trade Responses to Labor Market Regulations," American Economic Review, American Economic Association, volume 115, issue 11, pages 3675-3712, November, DOI: 10.1257/aer.20231531.
• Gideon Bornstein & Alessandra Peter, 2025, "Nonlinear Pricing and Misallocation," American Economic Review, American Economic Association, volume 115, issue 11, pages 3853-3908, November, DOI: 10.1257/aer.20230168.
• Yingni Guo & Eran Shmaya, 2025, "Robust Monopoly Regulation," American Economic Review, American Economic Association, volume 115, issue 2, pages 599-634, February, DOI: 10.1257/aer.20191950.
• Adrian Lerche, 2025, "Direct and Indirect Effects of Investment Tax Incentives," American Economic Review, American Economic Association, volume 115, issue 8, pages 2781-2818, August, DOI: 10.1257/aer.20220656.
• Francisco J. Buera & Roberto N. Fattal-Jaef, 2025, "The Dynamics of Development: Innovation and Reallocation," American Economic Journal: Macroeconomics, American Economic Association, volume 17, issue 4, pages 45-81, October, DOI: 10.1257/mac.20200032.
• Raphael Corbi & Fabio Miessi Sanches, 2025, "Church Tax Exemption and Structure of Religious Markets: A Dynamic Structural Analysis," American Economic Journal: Microeconomics, American Economic Association, volume 17, issue 3, pages 131-163, August, DOI: 10.1257/mic.20210238.
• Anne Brockmeyer & Magaly Sáenz Somarriba, 2025, "Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 242-272, February, DOI: 10.1257/pol.20220434.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025, "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 432-463, February, DOI: 10.1257/pol.20220580.
• Katarzyna Bilicka & İrem Güçeri & Evangelos Koumanakos, 2025, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 2, pages 1-29, May, DOI: 10.1257/pol.20230109.
• Jaroslav Bukovina & Tomáš Lichard & Ján Palguta & Branislav Žúdel, 2025, "Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 2, pages 358-387, May, DOI: 10.1257/pol.20230108.
• Joel Slemrod, 2025, "Tax Privacy," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 205-224, Winter, DOI: 10.1257/jep.20241431.
• Matthieu Gomez, 2025, "Macro Perspectives on Income Inequality," Journal of Economic Perspectives, American Economic Association, volume 39, issue 2, pages 127-148, Spring, DOI: 10.1257/jep.20241435.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," AMSE Working Papers, Aix-Marseille School of Economics, France, number 2532, Sep.
• Heng Kiat Sing & Nivakan Sritharan & Lisa Lee Hua Ngui, 2025, "Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 175-199, DOI: https://doi.org/10.15826/jtr.2025.1.
• Busra Kurniawan & Vid Adrison, 2025, "The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 221-242, DOI: https://doi.org/10.15826/jtr.2025.1.
• Faiza Saleem, 2025, "The Role of Tax in Moderating Capital Structure Dynamics and their Effect on Financial Stability and Profitability: Evidence from Malaysian Telecom Companies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 306-321, DOI: https://doi.org/10.15826/jtr.2025.1.
• Behrooz Shahmoradi & Abolfazl Bagheri, 2025, "Unlocking Innovation: The Economic Impact of R&D Tax Credit Policies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 341-357, DOI: https://doi.org/10.15826/jtr.2025.1.
• Minh Huong To & Binh Minh Tran, 2025, "The Impact of Social Values on Attitudes Toward Economic and Tax Policies in an Emerging Country: Vietnam case," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 397-416, DOI: https://doi.org/10.15826/jtr.2025.1.
• Fernando Pinto & Alfredo Cabezas-Ares & Miguel Ángel Alonso-Neira, 2025, "Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 692-712, DOI: https://doi.org/10.15826/jtr.2025.1.
• Anna P. Kireenko, 2025, "Tax Convergence in BRICS: History and Perspectives," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 731-750, DOI: https://doi.org/10.15826/jtr.2025.1.
• Vu Sy Cuong & Luu Huyen Trang, 2025, "Tax Burden, Business Environment and Performance of SMEs: New Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 774-790, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Vyara Kyurova & Kamal Deen Moro & Michael Provide Fumey, 2025, "Effect of Corporate Taxes on Business R&D Expenditure in Central Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 791-803, DOI: https://doi.org/10.15826/jtr.2025.1.
• Valentine P. Vishnevsky & Vitaly N. Nespirny & Alexey V. Polovyan, 2025, "The Impact of Taxes on Manufacturing Growth: The Case of Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 804-822, DOI: https://doi.org/10.15826/jtr.2025.1.
• Houneida Ben Brahim & Imen Ben Saanoun & Mounira Ben Arab, 2025, "Political Transitions and the Effective Corporate Tax Rate in Tunisia: Empirical Evidence from 2008 to 2024," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 823-835, DOI: https://doi.org/10.15826/jtr.2025.1.
• Chun Cheong Fong, 2025, "Targeted Tax Incentives for Diversification and Resilience in Macau’s Gaming Economy: A Greater Bay Area Study," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 918-936, DOI: https://doi.org/10.15826/jtr.2025.1.
• Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
• Sarah Xue Dong & Agung Satyadini & Mathias Sinning, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," Papers, arXiv.org, number 2509.02328, Sep.
• Yonko Yotov, 2025, "Excise Tax Compliance Risk Management in Bulgaria: Limitations and Guidelines for Overcoming them," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 97-127.
• Yonko Yotov, 2025, "The Concept of Tax Gap: Essence, Definition, Types, Components, Methods, International Practices and Challenges in its Measurement," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 535-566.
• Oscar Becerra & Leonardo Fabio Morales, 2025, "Labor Demand Responses to Payroll Taxes in an Economy with Wage Rigidity: Evidence from Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 1297, Jan, DOI: 10.32468/be.1297.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Courtioux Pierre & Metivier François & Reberioux Antoine, 2025, "How Tax Credit Shapes Firm R&D Strategies?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 3, pages 437-470, DOI: 10.1515/ael-2022-0098.
• Sauer, Radek, 2025, "Corporate Taxation in Open Economies," Research Technical Papers, Central Bank of Ireland, number 12/RT/25, Sep.
• Michal POLASIK & Radoslaw KOTKOWSKI & Arkadiusz MANIKOWSKI & Leo VAN HOVE & Krzysztof MACIEJEWSKI & Agnieszka HUTERSKA & Marta JAKUBOWSKA, 2025, "Carrot and Stick: Impact of Regulations, Subsidies, and Obligations on the Development of Cashless Payments in Poland," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 14, issue 3, pages 105-138.
• Congressional Budget Office, 2025, "Business Tax Credits for Wind and Solar Power," Reports, Congressional Budget Office, number 61188, Apr.
• Onnis, Luisanna & Piga, Claudio A. & Conti, Maurizio & Bottasso, Anna, 2025, "VAT Cuts as Emergency Policy Intervention: Evidence from the UK Case," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2025/4, Feb.
• Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 11641.
• Richard Winter & Jan Zental, 2025, "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series, CESifo, number 11687.
• Burkhard Heer, 2025, "On the Optimal Capital Tax Rate in Overlapping Generations Models with Capital - Skill Complementarity," CESifo Working Paper Series, CESifo, number 11845.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series, CESifo, number 11855.
• Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2025, "Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions," CESifo Working Paper Series, CESifo, number 11887.
• Eric Edmonds & Priya Mukherjee & Nikhilesh Prakash & Nishith Prakash & Shwetlena Sabarwal, 2025, "Talk Therapy and Human Capital in Adolescence: Evidence from a Low-Resource Setting," CESifo Working Paper Series, CESifo, number 11888.
• Irene Di Marzio & Sauro Mocetti & Enrico Rubolino & Enrico Rubolino, 2025, "Market Externalities of Tax Evasion," CESifo Working Paper Series, CESifo, number 11896.
• Guillermo Peña, 2025, "Comparison Among Indirect Taxation Methods for Financial Services," CESifo Working Paper Series, CESifo, number 11909.
• Nicos Koussis & Francesco Menoncin & Paolo M. Panteghini & Paolo Panteghini, 2025, "The Relationship Between Leverage and Profitability: The Role of Tax Depreciation Allowances," CESifo Working Paper Series, CESifo, number 11937.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series, CESifo, number 11962.
• Rabah Arezki & Frederick van der Ploeg & Gregoire Rota-Graziosi & Văn Đạo Lê & Rick van der Ploeg, 2025, "The VAT Paradox in Resource Dependent Economies," CESifo Working Paper Series, CESifo, number 11967.
• J. Atsu Amegashie, 2025, "The CPI, Inflation, and the Cost of Living: A Proposal," CESifo Working Paper Series, CESifo, number 11973.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series, CESifo, number 12062.
• Adam Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," CESifo Working Paper Series, CESifo, number 12112.
• Giulia Aliprandi & Alice Chiocchetti & Manon Francois & Laure Heidmann, 2025, "Shift or Share? Anatomy of Profit Shifting and Distributional Effects on Workers," CESifo Working Paper Series, CESifo, number 12202.
• Hans Jarle Kind & Dirk Schindler & Guttorm Schjelderup, 2025, "Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition," CESifo Working Paper Series, CESifo, number 12302.
• Maximilian Joseph Blömer & Clemens Fuest & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Reform des Steuer- und Transfersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 78, issue 01, pages 03-11, January.
• Nam T. Vu & Kiet Tuan Duong & Luu Duc Toan Huynh, 2025, "Tax Incentives under Sanctions: Evidence from Russian Tax Authorities," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 121, Apr.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2025, "The Pricing of Profit Shifting," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-62, Jul.
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  [The Effect of Corporate Taxes on Ecuador's Foreign Direct Investment Flows]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-28, February, DOI: 10.14718/revfinanzpolitecon.v17.202.
• Jason Nassios & Janine Dixon & Xianglong Locky Liu & Sam Marginson, 2025, "Broad vs Targeted Company Tax Reforms: A CGE Analysis of Ten Percentage Point Reductions in Australia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-356, Jul.
• Jason Nassios & Janine Dixon, 2025, "Measuring the Deadweight Costs of Corporate Income Tax Thresholds under Monopolistic Competition," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-359, Nov.
• Janine Dixon & Jason Nassios, 2025, "Extended Company Tax Reforms: A CGE analysis," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-361, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025003, Jan.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025019, Sep.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Tax and Development: Competition for real investment and Profit Shifting," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025022, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025023, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3344, Jul, DOI: https://doi.org/10.1007/s10797-025-.
• Johannes Hirvonen & Aapo Stenhammar & Joonas Tuhkuri, 2025, "Winners and Losers of Technology Grants: Evidence on Jobs and Skills," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2504, Feb.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25143, Dec.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2570, Sep.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," Working Papers, Center for Research in Economics and Statistics, number 2025-11, Sep.
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025, "Too much of a good thing? The macro implications of massive firm entry," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2025005, Mar.
• Sam Desiere & Rigas Oikonomou & Tiziano Toniolo & Bruno Van der Linden & Gert Bijnens, 2026, "Permanent exemption from payroll taxes: The role of hiring frictions," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2026003, Jan.
• Ralph S. MUSGRAVE, 2025, "Taxpayers subsidise private money creation," Journal of Economic and Social Thought, EconSciences Journals, volume 12, issue 3, pages 116-127, September.
• Hideo Takeo FUMIO, 2025, "A Tax, Trade and Investment Perspective in the EU and beyond. By Irma Johanna Mosquera Valderrama, Frederik Heitmüller, Julien Chaisse, & Allison Christians (Eds.), Springer 2025," Journal of Economics Bibliography, EconSciences Journals, volume 12, issue 3, pages 252-255, September.
• Lawrence Dumisani Nyathi & Japhet Mutale, 2025, "Leveraging Smart Technologies for Sustainable Economic Development: Evidence from Urban and Rural Communities in Bulawayo Province, Zimbabwe," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.3.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 1, DOI: 10.59413/ajocs/v6.i.1.18.
• Anjela Kavetsa, 2025, "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.11.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reconciling Global Norms and Local Realities: An Assessment of Zambia’s Legislative and Institutional Framework on Transfer Pricing Regulation," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.20.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 3, DOI: 10.59413/ajocs/v6.i3.3.
• Victor Mwape & Munyonzwe Hamalengwa & Austin Mwange, 2025, "Unmasking Transfer Pricing Manipulation in Zambia’s Copper Mining Sector: An Analysis of Schemes, Legal Gaps, and Enforcement Challenges under the Arm’s Length Principle," East African Finance Journal, East African Finance Journal, volume 4, issue 1, DOI: 10.59413/eafj/v4.i1.10.
• Toufik Marmad & Ritahi Oussama & Echaoui Abdellah, 2025, "The Impact Of Taxation On Investment Financing: The Case Of Moroccan Small And Medium-Sized Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 19-43.
• Ishola Olatunji & Cordelia Omodero, 2025, "The Role Of Taxation In Promoting Sustainable Development In Nigeria," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 3-35.
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• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
• Paul-Emile Bernard & Jie Li & Gary Ziwen Zu, 2025, "How China Responded to the Trade War: Evidence from Subsidies and Public Procurement," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2025/09, Nov.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2117.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Tibor Lalinsky & Jaanika Merikyll & Paloma Lopez-Garcia, 2025, "Productivity-enhancing reallocation during the Covid-19 pandemic," Bank of Estonia Working Papers, Bank of Estonia, number wp2024-5, Jan, revised 09 Jan 2025.
• Song, Xiao & Yuan, Ming (Mike), 2025, "Auditor professional skepticism and deferred tax asset valuation allowance," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100820.
• Lu, Bing & Ma, Hong & Hu, Jiashu & Xu, Yuan, 2025, "The employment effects of VAT rebate efficiency: Evidence from SMEs in China," China Economic Review, Elsevier, volume 94, issue PB, DOI: 10.1016/j.chieco.2025.102561.
• Delis, Manthos D. & Galariotis, Emilios & Iosifidi, Maria & Ongena, Steven, 2025, "Corporate taxes and entrepreneurs' income: A credit channel," Journal of Corporate Finance, Elsevier, volume 93, issue C, DOI: 10.1016/j.jcorpfin.2025.102805.
• Chang, Xin & Jin, Yaling & Yang, Endong & Zhang, Wenrui, 2025, "Corporate taxes and corporate social responsibility," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102809.
• Flor, Christian Riis & Grell, Kevin Berg, 2025, "Subsidizing uncertain investments: The role of production technology and imprecise learning," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102829.
• Pérez-Amuedo, José Antonio & Hassan, M. Kabir & Houston, Reza, 2025, "The ripple effect: How subsidies transform firm behavior," Journal of Corporate Finance, Elsevier, volume 95, issue C, DOI: 10.1016/j.jcorpfin.2025.102880.
• Ebrahim, Amina & Pirttilä, Jukka, 2025, "A policy for the jobless youth in South Africa," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103394.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025, "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103403.
• Bachas, Pierre & Brockmeyer, Anne & Garriga, Pablo & Semelet, Camille, 2025, "The impact of COVID-19 on formal firms: Lessons from administrative tax data," Journal of Development Economics, Elsevier, volume 175, issue C, DOI: 10.1016/j.jdeveco.2025.103461.
• Xu, Yanhui & Deng, Fuhua & Feng, Qianbin, 2025, "The effect of tax enforcement digitalization on corporate digital transformation: Evidence from China's listed companies," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 1105-1134, DOI: 10.1016/j.eap.2025.01.008.
• Yang, Guang-Zhao & Si, Deng-Kui, 2025, "The impact of VAT input tax refund policy on firms’ labor income share: Evidence from China," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 2233-2246, DOI: 10.1016/j.eap.2025.05.054.
• Zhong, Ma & Niu, Zhuangzhuang & Zhu, Yunfu & Li, Ruiqian, 2025, "Government green subsidies and corporate ESG greenwashing: Evidence from China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1321-1346, DOI: 10.1016/j.eap.2025.10.030.
• Tomelleri, Alessio & Billé, Anna Gloria, 2025, "Spatial interactions and micro-enterprises’ uptake of COVID-19 financial aid: Evidence from a spatial hurdle probit model," Economic Modelling, Elsevier, volume 149, issue C, DOI: 10.1016/j.econmod.2025.107087.
• Chen, Guifu & Yuan, Hongwei, 2025, "Key industrial policy, market competition and firms’ markup: Evidence from China," Economic Modelling, Elsevier, volume 151, issue C, DOI: 10.1016/j.econmod.2025.107245.
• Gabanatlhong, Bathusi, 2025, "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107246.
• Jing, Zhongbo & Zhang, Wei & Zhao, Pengcheng & Zhao, Yang, 2025, "Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2025.102367.
• Wang, Yiying & Cui, Dangdang, 2025, "Tax credit rating changes and the cost of debt financing: Evidence from China," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102523.
• Wang, Zhi & Li, Shiyuan, 2025, "To the best of both worlds: Firm's nationalism and corporate tax," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112094.
• Lin, Chao & Ma, Kaili & Zhang, Xing, 2025, "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112118.
• Chen, Tuyue & Mu, Congming & Tang, Shengzhuo, 2025, "The effects of tax cuts and financing subsidies on environmentally and financially constrained firms," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112169.
• Moon, Ji-Woong, 2025, "Incidence of corporate tax on wages and bargaining power," Economics Letters, Elsevier, volume 255, issue C, DOI: 10.1016/j.econlet.2025.112553.
• Li, Mingyang & Kumbhakar, Subal C., 2025, "Export and productivity in Chinese manufacturing: A semiparametric smooth coefficient approach," Economics Letters, Elsevier, volume 256, issue C, DOI: 10.1016/j.econlet.2025.112644.
• Fang, Chao, 2025, "Taxation with information: Impacts of customs data exchange on tax evasion in Pakistan," Economic Systems, Elsevier, volume 49, issue 1, DOI: 10.1016/j.ecosys.2024.101243.
• Le, Manh-Duc & Zamarian, Marco, 2025, "Tax-avoidance profit shifting by multinational firms: evidence from Vietnam," Economic Systems, Elsevier, volume 49, issue 2, DOI: 10.1016/j.ecosys.2024.101286.
• Krapf, Matthias & Staubli, David, 2025, "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, volume 171, issue C, DOI: 10.1016/j.euroecorev.2024.104891.
• Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, volume 172, issue C, DOI: 10.1016/j.euroecorev.2024.104935.
• Cho, Sun-ae & Kim, Sangil & Choi, Won-Wook, 2025, "Unified or divided? Conflicting interests of controlling shareholders in corporate tax avoidance," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101339.
• Jadidi, Hossein & Firouzi, Afshin & Rastegar, Mohammad Ali & Zandi, Majid & Eicker, Ursula, 2025, "Risk mitigation in project finance for utility-scale solar PV projects," Energy Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.eneco.2025.108221.
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• Zuo, Yuanheng & Yi, Yuhuan, 2025, "Government guidance funds and state-owned enterprise merger and acquisition performance: The role of government-business relations," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104677.
• Guo, Zhaorui & Sun, Li & Chan, Kam C., 2025, "CEO hometown ties and initial public offering underpricing: Evidence from China's listed firms," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103851.
• Sonu, Catherine Heyjung, 2025, "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106450.
• Behnamrad, Mahsa & Jo, Jaehee & Kim, Hui Dong, 2025, "The valuation allowance for deferred tax assets and stock price crash risk," Finance Research Letters, Elsevier, volume 86, issue PC, DOI: 10.1016/j.frl.2025.108513.
• Londoño van Rutten, Rodrigo, 2025, "Corporate lobbying and US federal grants: Information in exchange for compensation," Journal of Financial Stability, Elsevier, volume 81, issue C, DOI: 10.1016/j.jfs.2025.101473.
• Barone, Guglielmo & Letta, Marco, 2025, "Unlevel playing field? Machine learning meets state aid regulation," International Journal of Industrial Organization, Elsevier, volume 101, issue C, DOI: 10.1016/j.ijindorg.2025.103175.
• Jin, Youliang & Feng, Xuan & Zeng, Huixiang, 2025, "Does tax incentive improve corporate resilience?A quasi-natural experiment based on value-added tax retained rebate policy," International Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.inteco.2025.100617.
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025, "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, volume 79, issue 1, DOI: 10.1016/j.jacceco.2024.101718.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Hillmann, Lisa & Jacob, Martin, 2025, "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101756.
• Cowx, Mary, 2025, "Tax enforcement and R&D credits," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101784.
• Amberger, Harald J. & Wilde, Jaron H. & Wu, Yuchen, 2025, "Cross-border investment, deterrence, and compliance effects of ownership transparency," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101809.
• Rauter, Thomas, 2025, "The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101814.
• Blouin, Jennifer, 2025, "Firms’ real and reporting response to taxation: A discussion," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101836.