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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Mäurer Samuel, 2026, "Zufriedenheit mit der deutschen Wirtschaftspolitik in Krisenzeiten – Evidenz der Energiekrise," Wirtschaftsdienst, Sciendo, 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, Sciendo, volume 106, issue 5, pages 349-354, DOI: 10.2478/wd-2026-0087.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Huang, Lishuang & Liu, Chang & Zhang, Xunchang, 2026, "Capital-biased tax incentives and labor market power: Evidence from China," Economics Letters, Elsevier, volume 266, issue C, DOI: 10.1016/j.econlet.2026.113057.
• Dinopoulos, Elias & Unel, Bulent, 2026, "Optimal income taxes and tariffs in a small economy," European Economic Review, Elsevier, volume 187, issue C, DOI: 10.1016/j.euroecorev.2026.105382.
• 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.
• Jiang, Yanlei & Hu, Guoliu & Ren, Yangqiu, 2026, "State-backed market investors and corporate tax avoidance: Evidence from government-guided funds in China," Finance Research Letters, Elsevier, volume 96, issue C, DOI: 10.1016/j.frl.2026.109787.
• 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.
• Liu, Yongzheng & Mao, Jie & Pan, Chen-Yu & Tsai, Pi-Han, 2026, "Tax cuts and compliance shifting across taxes," Journal of Economic Behavior & Organization, Elsevier, volume 245, issue C, DOI: 10.1016/j.jebo.2026.107527.
• Laudage Teles, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior – Evidence from France," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105565.
• DeBacker, Jason & Towery, Erin & Adhikari, Bibek, 2026, "Corporate taxpayer responses to size-based enforcement and disclosure thresholds," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105636.
• Acerenza, Santiago & Gelabert, Liliana & Pereyra, Martín & Roldán, Flavia, 2026, "Non-technological strategic alliances and public support for innovation: What are, if any, their links?," Research Policy, Elsevier, volume 55, issue 4, DOI: 10.1016/j.respol.2026.105433.
• Zlati, Monica Laura & Fortea, Costinela & Antohi, Valentin Marian & Misu, Nicoleta Barbuta & Croitoru, Ionut Marius & Breaz, Teodora Odett, 2026, "Process-based analysis of European fiscal pressure and its impact on investment during the recession period," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105036.
• 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.
• Damian Kocot & Bartosz Blaszczak & Magdalena Kalbarczyk & Sylwia Marek & Sylwia Szymanek & Jacek Oleksiejuk & Artur Kwasek, 2026, "Determinants of Competitive Advantage in a Tax Advisory Firm: A Case Study of Biuro Doradztwa Podatkowego Sokalscy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 282-294.
• Mattia Ricci & Áron Kiss & Kristine Van Herck, 2026, "Fiscal Costs and Redistributive Effects of Reduced VAT Rates in the EU A Detailed Analysis by Product and Population Groups," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 244, Apr.
• Philippe Demougin & Áron Kiss & Alexander Leodolter & Kristine Van Herck, 2026, "Corporate Income Taxation and Investment: A Review of Empirical Findings and Policy Issues in the EU Context," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 089, Apr.
• Nicolo Ceneri & Giuseppe Lopomo & Alessandro Villa & Nicolas Werquin, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2026-06, May, DOI: 10.21033/wp-2026-06.
• 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.
• Thomas Aronsson & Ronald Wendner, 2026, "Optimal Mixed Taxation and Market Power in a Dynamic Economy," Graz Economics Papers, University of Graz, Department of Economics, number 2026-03, Mar.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• Rabah Arezki & Frederick van Der Ploeg & Grégoire Rota-Graziosi & Dao Le Van, 2026, "The VAT Paradox in Resource Dependent Economies," Working Papers, HAL, number hal-05603816, Apr.
• Lundin, Erik, 2026, "Who Pays When Generation Fails? Cross-Border Effects of Swedish Nuclear Outages," Working Paper Series, Research Institute of Industrial Economics, number 1556, Mar.
• Aronsson, Thomas & Wendner, Ronald, 2026, "Optimal Mixed Taxation and Market Power in a Dynamic Economy," Umeå Economic Studies, Umeå University, Department of Economics, number 1045, Apr.
• NAKATANI, Ryota & MIYAMOTO, Hiroaki, 2026, "Optimal Taxation in the Automation Era," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 710, Apr.
• Olgica Glavaå Ki & Marina Beljiä†, 2026, "Tax Policy and FDI Effects on Economic Growth: A DCCE Analysis of European OECD Economies," Hacienda Pública Española / Review of Public Economics, IEF, volume 256, issue 1, pages 105-131, March.
• 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.
• Gabriel Montes-Rojas & Andrés Salles, 2025, "Do Agricultural Export Taxes Work? Evidence from Argentina 2012-2022," Documentos de trabajo del Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), number 2025-111, Dec.
• Ralph De Haas & Juanita González-Uribe, 2025, "Public Policies for Private Finance," Annual Review of Financial Economics, Annual Reviews, volume 17, issue 1, pages 243-266, November, DOI: 10.1146/annurev-financial-082123-10.
• Youssef Benzarti, 2025, "Tax Incidence Anomalies," Annual Review of Economics, Annual Reviews, volume 17, issue 1, pages 615-634, August, DOI: 10.1146/annurev-economics-081324-08.
• 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.