Research classified by Journal of Economic Literature (JEL) codes

2025

• Massenz, Gabriella, 2025, "Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision," Working Paper Series, Research Institute of Industrial Economics, number 1547, Dec.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in The Nordic Countries: Myths, Facts, and Lessons," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 3/2025, Feb.
• Zoutman, Floris T., 2025, "The Sufficient Statistics Approach Applied To International Tax Policy," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2025/11, Apr.
• Nielsen, Søren Bo & Schindler, Dirk & Schjelderup, Guttorm, 2025, "Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2025/18, May.
• Athanasios Vasilakis & Vasileios Vlachos, 2025, "Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review," Hacienda Pública Española / Review of Public Economics, IEF, volume 255, issue 4, pages 11-28, December.
• James Alm, 2025, "Linking Tax Administration Reform with Tax Reform," Hacienda Pública Española / Review of Public Economics, IEF, volume 255, issue 4, pages 57-86, December.
• Tetyana Storozhuk & Artem Morhunenko, 2025, "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-23, March, DOI: 10.33146/2307-9878-2025-1(107)-15-2.
• Cornelia Nastase, 2025, "Navigating Global Transfer Pricing: Contemporary Regulations and Their Impact on Intercompany Transactions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 69-78, March, DOI: 10.33146/2307-9878-2025-1(107)-69-7.
• Moch Mohtar & Bambang Sugeng & Puji Handayati, 2025, "The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 152-163, June, DOI: 10.33146/2307-9878-2025-2(108)-152-.
• Agnes Dewi Septiani & Ginatun Ilmah & Tika Septiani, 2025, "The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 95-104, June, DOI: 10.33146/2307-9878-2025-2(108)-95-1.
• Olena Sidelnuk & Oleksandra Oliinyk, 2025, "The Impact of Customs and Tax Policy on the State's Financial Security," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 149-157, September, DOI: 10.33146/2518-1181-2025-3(109)-149-.
• Yarygina, Anastasiya & Iketani, Eduardo & Martínez, André & Tiburcio, Ernesto, 2025, "Massive Regularization for Effective Tax Payment: Evidence from Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 13975, Feb, DOI: http://dx.doi.org/10.18235/0013392.
• José María Durán-Cabré & Alejandro Esteller-Moré & Riccardo Secomandi, 2025, "Is the revealed price of democracy biased?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/04.
• José María Durán-Cabré & Alejandro Esteller-Moré & Christos Kotsogiannis & Luca Salvadori, 2025, "Wealth tax enforcement:The role of tax and institutional design," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/15.
• Kimberly A. Clausing & Maurice Obstfeld, 2025, "Tariffs as Fiscal Policy," Working Paper Series, Peterson Institute for International Economics, number WP25-19, Sep.
• Snigdha Kalra & Sargam Gupta, 2025, "Improving tax revenues in the emerging markets: A Laffer curve analysis," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2025-007, Apr.
• Josip Viskovic & Tea Sestanovic & Pasko Burnac, 2025, "Determinants of tax morale among university students in Croatia," Public Sector Economics, Institute of Public Finance, volume 49, issue 4, pages 645-666, DOI: 10.3326/pse.49.4.6.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in the Nordic Countries: Myths, Facts, and Lessons," IZA Discussion Papers, IZA Network @ LISER, number 17677, Feb.
• Cruces, Guillermo & Tortarolo, Dario & Vazquez-Bare, Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," IZA Discussion Papers, IZA Network @ LISER, number 17692, Feb.
• Kastoryano, Stephen, 2025, "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers, IZA Network @ LISER, number 17722, Feb.
• Cabral, Sónia & Garcia, Joana & Miranda, Raquel & Peralta, Susana & Pereira dos Santos, João, 2025, "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," IZA Discussion Papers, IZA Network @ LISER, number 17799, Mar.
• Fernandez Sierra, Manuel & Gonzalez-Navarro, Marco & Quintana-Domeque, Climent, 2025, "Local Public Goods and Property Tax Compliance: Experimental Evidence from Street Pavement," IZA Discussion Papers, IZA Network @ LISER, number 18082, Aug.
• Dong, Sarah & Satyadini, Agung & Sinning, Mathias, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," IZA Discussion Papers, IZA Network @ LISER, number 18108, Sep.
• Raffaella Coppier & Elisabetta Michetti & Luisa Scaccia, 2025, "Size-Dependent Enforcement, Tax Evasion and Dimensional Trap," Computational Economics, Springer;Society for Computational Economics, volume 65, issue 2, pages 585-611, February, DOI: 10.1007/s10614-023-10399-y.
• Raffaella Coppier & Elisabetta Michetti & Luisa Scaccia, 2025, "Correction to: Size‑Dependent Enforcement, Tax Evasion and Dimensional Trap," Computational Economics, Springer;Society for Computational Economics, volume 65, issue 2, pages 613-614, February, DOI: 10.1007/s10614-024-10595-4.
• Teddy Lazebnik, 2025, "Going a Step Deeper Down the Rabbit Hole: Deep Learning Model to Measure the Size of the Unregistered Economy Activity," Computational Economics, Springer;Society for Computational Economics, volume 65, issue 3, pages 1759-1774, March, DOI: 10.1007/s10614-024-10606-4.
• Odd E. Nygård & Thor O. Thoresen, 2025, "Controlling for fixed effects in studies of income underreporting," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 307-328, April, DOI: 10.1007/s10657-023-09769-6.
• Branko Radulović & Miljan Savić, 2025, "Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 277-305, April, DOI: 10.1007/s10657-024-09798-9.
• Lívia Lukovszki & Norbert Sipos & András Rideg & Zsófia Vörös, 2025, "Personality aspects of tax compliance," European Journal of Law and Economics, Springer, volume 59, issue 3, pages 457-490, June, DOI: 10.1007/s10657-025-09841-3.
• Emilio Abad-Segura & Francisco José Castillo-Díaz & Nathalie Hernández-Pérez & Luis J. Belmonte-Ureña, 2025, "Technological integration and tax compliance: a quantitative evaluation of fraud detection efficiency in judicial tax proceedings in EU member States," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 52, issue 3, pages 493-522, August, DOI: 10.1007/s10663-025-09654-2.
• Dongmin Kong & Yue Zhang & Ni Qin, 2025, "Anti-corruption campaign and corporate tax evasion: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 1-50, February, DOI: 10.1007/s10797-023-09777-x.
• Giulia Mascagni & Fabrizio Santoro & Denis Mukama, 2025, "Teach to comply? Evidence from a taxpayer education program in Rwanda," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 120-162, February, DOI: 10.1007/s10797-023-09809-6.
• Marwin Heinemann & Wojciech Stiller, 2025, "Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 195-237, February, DOI: 10.1007/s10797-023-09820-x.
• Felix Hugger, 2025, "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 271-309, February, DOI: 10.1007/s10797-024-09827-y.
• Hirofumi Okoshi, 2025, "Attractive target for tax avoidance: trade liberalization and entry mode," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 238-270, February, DOI: 10.1007/s10797-024-09830-3.
• Alban Asllani & Friedrich Schneider, 2025, "A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 310-344, February, DOI: 10.1007/s10797-024-09842-z.
• Roberto Dell’Anno, 2025, "Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 526-565, April, DOI: 10.1007/s10797-024-09835-y.
• Katarzyna Bilicka, 2025, "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 429-465, April, DOI: 10.1007/s10797-024-09838-9.
• Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025, "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 566-594, April, DOI: 10.1007/s10797-024-09844-x.
• Amina Ebrahim & Elineema Kisanga & Ezekiel Swema & Vincent Leyaro & Edwin P. Mhede & Ephraim Mdee & Heikki Palviainen & Jukka Pirttilä, 2025, "The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 851-871, June, DOI: 10.1007/s10797-024-09858-5.
• Jess Grana & India Lindsay & Lucia Lykke & Max McGill & Alexander McGlothlin & Leigh Nicholl & Alan Plumley, 2025, "The specific indirect effect of IRS audits," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 995-1029, August, DOI: 10.1007/s10797-024-09866-5.
• Changlin Yu & Yanming Li, 2025, "Digitalization of tax collection and enterprises’ social security compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1213-1252, August, DOI: 10.1007/s10797-024-09867-4.
• Harouna Kinda & Abrams Tagem, 2025, "Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1253-1287, August, DOI: 10.1007/s10797-024-09870-9.
• Michael McMahon & Eleanor Doyle & Stephen Kinsella, 2025, "Intangible income shifting: the impact of digitalisation on falling corporate tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1335-1365, October, DOI: 10.1007/s10797-025-09883-y.
• Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025, "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1366-1398, October, DOI: 10.1007/s10797-025-09885-w.
• Arjan Lejour & Maarten van ’t Riet, 2025, "Tax avoidance by redirecting royalty flows: estimating the global revenue loss," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1289-1334, October, DOI: 10.1007/s10797-025-09890-z.
• Annette Alstadsæter & Matthew Collin & Andreas Økland, 2025, "Safely opening Pandora’s box: a guide for researchers working with leaked data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1644-1666, December, DOI: 10.1007/s10797-025-09903-x.
• Binglin He & Yukun Sun & Kezhong Zhang, 2025, "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, volume 36, issue 4, pages 1193-1227, September, DOI: 10.1007/s11079-024-09790-5.
• Andris Saulitis & Philipp Chapkovski, 2025, "Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance," Public Choice, Springer, volume 203, issue 1, pages 237-275, April, DOI: 10.1007/s11127-024-01194-w.
• Mansoor Afzali & Timmy Thor, 2025, "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 861-898, February, DOI: 10.1007/s11156-024-01320-1.
• Kimiko Terai, 2025, "The Sovereign Bond Issuance and Tax Competition for Portfolio Investment: A Political Economy Approach," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number DP2025-016, Jul.
• Kimiko Terai, 2025, "The Sovereign Bond Issuance and Tax Competition for Portfolio Investment," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number DP2025-024, Oct.
• Florencia Verónica Pedroni, 2025, "Informalidad empresarial: factores influyentes e impacto en la estrategia de negocio desde la perspectiva de comerciantes y contadores públicos," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 26, pages 1-16, July-Dece, DOI: 10.24215/23143738e159.
• Iva Hasikova & Jan Hanousek, 2025, "VAT (non)compliance in the EU: Damaging corruption and shadow economy spillovers vs. government effectiveness and efficiency," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2025-100, Mar.
• Hoang Ha Nguyen Thi & Hoang Ha Nguyen Thi, 2025, "The Effect of Divorce and Marriage Contracts on Tax Non-Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 2, pages 102-155, DOI: 10.1628/fa-2025-0010.
• David Meier, 2025, "Analyzing Institutional Uncertainty in the Context of a Simple Audit Scheme," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 2, pages 156-187, DOI: 10.1628/fa-2025-0011.
• Keshav Choudhary & Bhanu Gupta, 2025, "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2024-04, Jun.
• Mara Faccio & Jin Xu, 2025, "Taxes and Private Firms’ Capital Structure Choices," NBER Working Papers, National Bureau of Economic Research, Inc, number 33685, Apr.
• Dina Pomeranz & Juan Carlos Suárez Serrato, 2025, "Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?," NBER Working Papers, National Bureau of Economic Research, Inc, number 33736, May.
• Lysle Boller & Clare M. Doyle & Juan Carlos Suárez Serrato, 2025, "Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 33805, May.
• Michael C. Best & Luigi Caloi & François Gerard & Evan Plous Kresch & Joana Naritomi & Laura Zoratto, 2025, "Greener on the Other Side: Inequity and Tax Compliance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34062, Jul.
• Erik Madsen & Martin Rotemberg & Sharon Traiberman & Shizhuo Wang, 2025, "Tariffs and State Capacity: A Specific Example," NBER Working Papers, National Bureau of Economic Research, Inc, number 34143, Aug.
• Kimberly A. Clausing & Maurice Obstfeld, 2025, "Tariffs as Fiscal Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34192, Oct.
• Justin E. Holz & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "Does Tax Avoidance Trickle Down? Evidence from a Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 34209, Sep.
• C S Mohapatra & Manu Prathap & Depannita Ghosh, 2025, "A Cross-Country Analysis of the Institutional Framework of Unclaimed Financial Assets with Special Reference to India," NCAER Working Papers, National Council of Applied Economic Research, number 184, Jul.
• Mukherjee, Sacchidananda, 2025, "Reflecting on the Past to Plan the Future: Revenue Performance Evaluation of Indian GST," Working Papers, National Institute of Public Finance and Policy, number 25/433, Aug.
• Iva Raycheva & Vasil Bozev, 2025, "The Hidden Economy in Bulgaria: Opinions and Assessment of Bulgarian Citizens," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 117-140, December.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2025, "L’impôt minimum mondial et l’imposition des bénéfices des EMN," OECD Taxation Working Papers, OECD Publishing, number 68, Feb.
• Samuel Delpeuch & Ana Cinta González Cabral & Felix Hugger & Pierce O’Reilly, 2025, "MNE Business Functions and Corporate Taxation," OECD Taxation Working Papers, OECD Publishing, number 71, Jan.
• Carina DAN & Ioana Florina COITA, 2025, "Cultural Roots Of Tax Evasion: A Cross-Country Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 157-168, July.
• Shigeo Morita & Yukihiro Nishimura & Hirofumi Okoshi, 2025, "Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02, Feb.
• Shigeo Morita & Yukihiro Nishimura & Hirofumi Okoshi, 2025, "Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02-Rev., Feb, revised Feb 2025.
• Shigeo Morita & Yukihiro Nishimura, 2025, "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02-Rev2., Feb, revised Jul 2025.
• Yukihiro Nishimura, 2025, "Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-06, Jul.
• Johannes Abeler & Armin Falk & Fabian Kosse, 2025, "Malleability of Preferences for Honesty," The Economic Journal, Royal Economic Society, volume 135, issue 667, pages 982-998.
• Antonia Hohmann & Valeria Merlo & Nadine Riedel, 2025, "Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 427-480.
• Francesco Pappadà & Kenneth S Rogoff, 2025, "Rethinking the Informal Economy and the Hugo Effect," Journal of the European Economic Association, European Economic Association, volume 23, issue 5, pages 1743-1772.
• Traxler Christian & Dušek Libor, 2025, "Fines, nonpayment, and revenues: evidence from speeding tickets," The Journal of Law, Economics, and Organization, Oxford University Press, volume 41, issue 2, pages 381-401.
• Natalia Jiménez-Jiménez & Elena Molis-Bañales & Ángel Solano-García, 2025, "Meritocracy and Income Redistribution: a real-effort task experiment with tax avoidance," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 25.05.
• Natalia Jiménez-Jiménez & Elena Molis-Bañales & Ángel Solano-García, 2025, "Tax avoidance and voting on income redistribution: A real-effort task experiment," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 25.07.
• Abdul Malik Iddrisu, 2025, "On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 67, issue 3, pages 453-491, September, DOI: 10.1057/s41294-025-00256-2.
• Dorgyles C. M. Kouakou & Kolotioloma I. H. Yéo, 2025, "Can Innovation Reduce the Size of the Informal Economy?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 67, issue 3, pages 623-681, September, DOI: 10.1057/s41294-025-00260-6.
• Kwabena Adu-Ababio & Samuel Bryson & Evaristo Mwale & John Rand, 2025, "Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 37, issue 1, pages 152-188, February, DOI: 10.1057/s41287-024-00660-x.
• Federico Sallusti, 2025, "Measuring Profit Shifting Using “Resident” Information: The PSM-ROC Method," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 73, issue 1, pages 267-315, March, DOI: 10.1057/s41308-024-00238-x.
• Tóth-Lakos, Fruzsina Anna, 2025, "Preliminary decision-making procedures in financial law matters in countries that joined in 2004," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 136-159, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Biró, Ferenc Pál, 2025, "Integrity, Education, and Moral Renewal – International Insights and Lessons for Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 4, pages 9-38, DOI: https://doi.org/10.35551/PFQ_2025_4.
• Asto, Richard & Ortiz Sosa, Marco Antonio & Ruelas-Huanca, Walter, 2025, "Public goods, trust, and tax policy: shaping economic formalization," MPRA Paper, University Library of Munich, Germany, number 123490, Jan.
• Kazakis, Pantelis, 2025, "Conditional Gains: When AI Investment Enhances Firm Efficiency," MPRA Paper, University Library of Munich, Germany, number 124246, Apr.
• Mua, Kelly Kingsley & Kouam, Sonia & Kouam, Henri, 2025, "Global Digitalization of Tax Administration: Lessons for Cameroon," MPRA Paper, University Library of Munich, Germany, number 124571, Feb, revised 25 Feb 2025.
• armoa garcia, roger roman, 2025, "Estimación de la informalidad económica en Paraguay con el índice Tanzi–Feige. Periodo de análisis marzo 2020 a noviembre 2024
  [Estimation of Economic Informality in Paraguay with the Tanzi–Feige Index. Analysis Period March 2020 to November 2024]," MPRA Paper, University Library of Munich, Germany, number 126167, Aug, revised 24 Sep 2025.
• Sato, Hideki, 2025, "Sales tax evasion: The case of monopolists," MPRA Paper, University Library of Munich, Germany, number 127426, Dec.
• Salah, Amel, 2025, "Impact of corporate social responsibility on tax avoidance: evidence from Tunisian context," MPRA Paper, University Library of Munich, Germany, number 127478, Dec.
• Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas, 2025, "Exploring the Nexus between Corporate Sustainability Disclosure and Firm Tax Behaviour: A Meta-Analysis," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 3, pages 103-131, DOI: 10.18267/j.cebr.391.
• Hana Zídková & Spyros Papadakis & Markéta Arltová & Ioannis Lomis & Anna Christou, 2025, "How Important is the Structure of the EU Economy to the VAT Collection?," Prague Economic Papers, Prague University of Economics and Business, volume 2025, issue 1, pages 1-25, DOI: 10.18267/j.pep.880.
• İrem Didinmez & Nazmiye Tekdemir & Pelin Varol İyidoğan, 2025, "Tax Competition in the Era of Financial Globalization: An Empirical Non-Linear Analysis for European Countries," Prague Economic Papers, Prague University of Economics and Business, volume 2025, issue 4, pages 442-469, DOI: 10.18267/j.pep.901.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Development Discussion Papers, JDI Executive Programs, number 2025-13, Nov.
• Foroogh Nazari Chamaki & Glenn P. Jenkins & Frank Milne, 2025, "Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns," Working Paper, Economics Department, Queen's University, number 1541, Nov.
• Ropponen, Olli, 2025, "The Behavioral Effects of Inheritance, Estate and Gift Taxes," ETLA Reports, The Research Institute of the Finnish Economy, number 157, Jan.
• Jong Woo Kang & Lovely Tolin, 2025, "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series, Asian Development Bank, number 790, Jul.
• Paulo Vitor Souza de SOUZA & Alison Martins MEURER, 2025, "Effects Of Culture On The Relationship Between Tax Evasion And Perception Of Corruption In International Economies," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2025, issue 44, pages 41-59.
• Nicolas Ajzenman & Martín Ardanaz & Guillermo Cruces & Germán Feierherd & Ignacio Lunghi, 2025, "Unraveling the Paradox of Anticorruption Messaging:Experimental Evidence from a Tax Administration Reform," Working Papers, Universidad de San Andres, Departamento de Economia, number 173, Nov, revised Nov 2025.
• Maarten van ‘t Riet & Arjan Lejour, 2025, "Developing Countries, tax Treaty Shopping and the Global Minimum Tax," Public Finance Review, , volume 53, issue 6, pages 671-732, November, DOI: 10.1177/10911421251334849.
• Roberto Dell'Anno & Marcello Puca, 2025, "Social Distance and Informal Employment Reporting," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 177.
• Karolina Magdalena Konopczak & Aleksander Pawlak, 2025, "Transfer zysku z gospodarki polskiej – skala i skutki fiskalne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 68-87.
• Jaylson Jair da Silveira & Gilberto Tadeu Lima & Leonardo Barros Torres, 2025, "Persistence and Pervasiveness of Tax Evasion: An Evolutionary Analytical Framework," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2025_01, Jan.
• Yoshimi Adachi & Hikaru Ogawa, 2025, "Cross-border shopping, E-commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, volume 9, issue 2, pages 605-627, June, DOI: 10.1007/s41685-025-00380-y.
• Yoshimi Adachi & Hikaru Ogawa, 2025, "Correction: Cross‑border shopping, E‑commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, volume 9, issue 3, pages 903-904, September, DOI: 10.1007/s41685-025-00389-3.
• Nourat Al Hayat Guigma, 2025, "Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?," Economics of Governance, Springer, volume 26, issue 3, pages 401-437, September, DOI: 10.1007/s10101-025-00332-4.
• Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2025, "Correction to: The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, volume 68, issue 3, pages 1495-1495, March, DOI: 10.1007/s00181-024-02663-3.
• Marcos Takanohashi & Marcel Ribeiro & Friedrich Schneider, 2025, "The impact of inequality on the informal economy in Latin America and Caribbean with a MIMIC model," Empirical Economics, Springer, volume 69, issue 1, pages 181-211, July, DOI: 10.1007/s00181-025-02729-w.
• Yousra R. Obiedallah & Asmaa Hamdy Abdelaziz Mohamed El Mahdy, 2025, "Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance," Future Business Journal, Springer, volume 11, issue 1, pages 1-15, December, DOI: 10.1186/s43093-025-00600-z.
• Víctor Mauricio Castañeda-Rodríguez, 2025, "Association between tax morale and the perceptions around tax compliance: an empirical study for Latin America," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 72, issue 2, pages 1-23, December, DOI: 10.1007/s12232-025-00487-w.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2025, "Public Versus Private Investment in Education in a Two Tiers System: The Role of Income Inequality and Intergenerational Persistence in Education," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 11, issue 1, pages 253-284, March, DOI: 10.1007/s40797-023-00256-0.
• Hiroyuki Sano, 2025, "Impacts of public disclosure on tax compliance using agent-based modeling," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 20, issue 1, pages 273-305, January, DOI: 10.1007/s11403-024-00420-4.
• Francesco Menoncin & Andrea Modena, 2025, "Dynamic tax evasion and growth with heterogeneous agents," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 20, issue 3, pages 643-658, July, DOI: 10.1007/s11403-024-00434-y.
• Xiaokuai Shao & Ming Gao, 2025, "Second-home tax and tax avoidance in the housing market," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 79, issue 2, pages 561-601, March, DOI: 10.1007/s00199-024-01592-7.
• Jian Chu & Yaowen Shan & Gary Gang Tian, 2025, "Corrupt tax bureau commissioners and corporate tax avoidance," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1873-1915, June, DOI: 10.1007/s11142-024-09862-4.
• Stephanie A. Sikes & Robert E. Verrecchia, 2025, "Aggregate corporate tax avoidance and cost of capital," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2868-2921, September, DOI: 10.1007/s11142-025-09879-3.
• Zuzanna Studnicka, 2025, "Tariff evasion, the trade gap, and structural trade," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 161, issue 3, pages 1215-1254, August, DOI: 10.1007/s10290-025-00583-7.
• Zaenal Fahmi & Eduard Ary Binsar Naibaho, 2025, "The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 15, issue 3, pages 1-2.
• Yu-Ting Huang & Tae-Young Kim, 2025, "A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-1.
• Karatairis Christos, 2025, "Understanding the Vat Gap in the EU: Toward smarter tax policies," Business & Entrepreneurship Journal, SCIENPRESS Ltd, volume 14, issue 1, pages 1-2.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2025, "Corporate Social Responsibility and Profit Shifting," European Accounting Review, Taylor & Francis Journals, volume 34, issue 1, pages 1-29, January, DOI: 10.1080/09638180.2024.2303971.
• van 't Riet, Maarten & Lejour, Arjan, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," Other publications TiSEM, Tilburg University, School of Economics and Management, number 1f76049e-79f4-4b65-a474-7.
• Stefania Bortolotti & Ivan Soraperra & Matthias Sutter & Claudia Zoller, 2025, "Too Lucky to Be True: Fairness Views under the Shadow of Cheating," The Review of Economics and Statistics, MIT Press, volume 107, issue 3, pages 771-785, May, DOI: 10.1162/rest_a_01394.
• Cremer, Helmuth & Casamatta, Georges, 2025, "Tax avoidance and commodity tax differentiation," TSE Working Papers, Toulouse School of Economics (TSE), number 25-1636, Apr.
• James Alm & Rida Belahouaoui, 2025, "Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies," Working Papers, Tulane University, Department of Economics, number 2511, Nov.
• Sutirtha Bagchi, 2025, "The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax," National Tax Journal, University of Chicago Press, volume 78, issue 2, pages 327-367, DOI: 10.1086/733662.
• Dina Pomeranz & Juan Carlos Suárez Serrato, 2025, "Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?," National Tax Journal, University of Chicago Press, volume 78, issue 2, pages 513-533, DOI: 10.1086/735462.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2025, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," Tax Policy and the Economy, University of Chicago Press, volume 39, issue 1, pages 83-116, DOI: 10.1086/734962.
• Larysa Minzyuk & Rosaria Vega Pansini & Francesco Vidoli, 2025, "Fiscal Autonomy and Tax Compliance:insights from Italy’s Municipal Waste Tax," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 2502, revised 2025.
• Michele Bernasconi & Irene Maria Buso & Anna Marenzi & Dino Rizzi, 2025, "Tax Notches in the Lab: Disentangling Real and Evasion Responses," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2025: 15.
• MIHĂILĂ, Nicoleta, 2025, "The Revenues From Taxation Of Household Capital In Eu Member States. Evolutions And Effects At The Macroeconomic Level," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 29, issue 4, pages 66-83, December, DOI: https://doi.org/10.65672/fs.2025.4..
• Özker Ahmet Niyazi & Debkumar Chatterji Sudip & Abdeslam Chraibi & Cordova Wilson & Lim Cristina Teresa N., 2025, "Tax Evasion in Europe: Causes and Consequences," Economics, Sciendo, volume 13, issue 1, pages 353-368, DOI: 10.2478/eoik-2025-0016.
• Barbary Mahmoud Magdy, 2025, "The Determinants of Customs Duties Evasion in Egypt," Economics, Sciendo, volume 13, issue 1, pages 93-109, DOI: 10.2478/eoik-2025-0001.
• Langenmayr Dominika, 2025, "Erbschaftsteuer-Reform: Für ein einfaches, faires und generationengerechtes System," Wirtschaftsdienst, Sciendo, volume 105, issue 11, pages 787-791, DOI: 10.2478/wd-2025-0203.
• Cruces,Guillermo & Tortarolo, Dario & Vazquez-Bare,Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," Policy Research Working Paper Series, The World Bank, number 11059, Feb.
• Frederico Alencar & Marcus Araripe & Marcelo Arbex & Marcio V. Correa, 2025, "Laffer Curves in Brazil: The Tax Evasion Effect," Working Papers, University of Windsor, Department of Economics, number 2505, Oct.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2025, "Firm responses to an interest barrier: empirical evidence," Fiscal Studies, John Wiley & Sons, volume 46, issue 2, pages 211-237, June, DOI: 10.1111/1475-5890.12401.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna‐Mariia Tkhir & Haomin Wang, 2025, "Taxation Of Top Incomes And Tax Avoidance," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 3, pages 983-1018, August, DOI: 10.1111/iere.12758.
• Svetlana Sabljiä† & Barbara Mã–Rec & Vladimir Vasiä†, 2025, "The Effects Of Newly Introduced Country-By-Country Reporting On Aggressive Tax Avoidance: Evidence From European Banks," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 03, pages 805-827, June, DOI: 10.1142/S0217590822500096.
• Dyck, Daniel, 2025, "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 290.
• Blaufus, Kay & Bock, Julian & Peuthert, Benjamin, 2025, "What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 296.
• Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025, "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 299.
• Dyck, Daniel & Kourouxous, Thomas & Lorenz, Johannes, 2025, "An economic analysis of joint tax audits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 305.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.
• Welde, Andualem Assefa, 2025, "Corruption, Tax Burden, and Demand for Redistribution in African Countries," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 320555.
• Deparade, Darius & Jarmolinski, Lennart & Mohr, Peter, 2025, "Behavioral interventions, tax compliance and consequences on inequality," Discussion Papers, Free University Berlin, School of Business & Economics, number 2025/4, DOI: 10.17169/refubium-47421.
• Bruckmeier, Kerstin & Dolls, Mathias & Necker, Sarah & Peichl, Andreas & Windsteiger, Lisa, 2025, "When Declaring Work Doesn't Pay: An Experiment on the Effect of Participation Tax Rates on Labor Supply," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325413.
• Bohne, Albrecht & Hines, James R. & Koumpias, Antonios M. & Tassi, Annalisa, 2025, "Effects of the reverse charge mechanism on VAT gaps," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-066.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2025, "Harnessing deductions to increase tax compliance and formalization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-067.
• Tassi, Annalisa & Bussy, Adrien, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-068.

2024

• Vozár, Anikó & Bán, Erika, 2024, "Digitalisation, digital transformation – In the practice of the National Tax and Customs Office," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 1, pages 83-107, DOI: https://doi.org/10.35551/PFQ_2024_1.
• Darák, Péter & Gyekiczky, Tamás & Lovas, Dóra & Somogyi, Róbert, 2024, "Tax evasion - The behavioral background," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 29-47, DOI: https://doi.org/10.35551/PFQ_2024_4.
• Papp, Tamás K. & Takáts, Előd, 2024, "Tax rate cuts and tax compliance – the Laffer curve revisited," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 9-28, DOI: https://doi.org/10.35551/PFQ_2024_4.
• Kohnert, Dirk, 2024, "Money laundering and tax evasion : Do international measures have a significant impact in sub-Saharan Africa?," MPRA Paper, University Library of Munich, Germany, number 121354, Jun.
• Kohnert, Dirk, 2024, "Les mesures internationales contre le blanchiment d’argent et l’évasion fiscale, ont-elles un impact significatif en Afrique subsaharienne ?
  [Money laundering and tax evasion : Do international measures have a significant impact in sub-Saharan Afr," MPRA Paper, University Library of Munich, Germany, number 121355, Jun.
• Kazakis, Pantelis, 2024, "Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China," MPRA Paper, University Library of Munich, Germany, number 121633, Jul.
• Damiani, Genaro Martín, 2024, "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," MPRA Paper, University Library of Munich, Germany, number 121779, Aug.
• Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024, "E-government and corporate tax planning: International evidence," MPRA Paper, University Library of Munich, Germany, number 122742, Nov.
• Terzic, Saudin, 2024, "Individual Tax Practitioners Attitudes: How to Increase Tax Capacity," MPRA Paper, University Library of Munich, Germany, number 122846, Aug.
• Petimat Muzaeva, 2024, "Impact of the ATAD Directive on corporate tax revenues in the EU
  [Vliv směrnice ATAD na výnosy korporátní daně v EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2024, issue 1, pages 35-46, DOI: 10.18267/j.cfuc.586.
• Martin Boďa & Karel Brychta & Michal Ištok & Veronika Solilová, 2024, "Factors of Credit Ratings for Transfer Pricing of Loans in European Conditions," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 5, pages 727-751, DOI: 10.18267/j.polek.1421.
• Mihaela-Iuliana Dumitru & Consuela Dicu, 2024, "Cross-Border Challenges Of Financial Control: An International Perspective," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 23, issue 3, pages 53-64.
• Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2024, "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers, Banco de Portugal, Economics and Research Department, number w202416.
• Hasan Ulas Altiok & Amin Sokhanvar & Glenn P. Jenkins, 2024, "The social security pension system of north Cyprus: analysis of deficits and inequities with proposals for sustainability and fairness," Development Discussion Papers, JDI Executive Programs, number 2024-01, Feb.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2024, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Apr.
• OGBAISI, Sebastine Abhus & UKWA, James Okeke, 2024, "Transfer Pricing And Profitability Of Multinational Enterprises: A Conceptual Discourse," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 57-71.
• A. Athira & P. J. Jijo Lukose, 2024, "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 3, pages 279-305, September, DOI: 10.1177/09726527231214075.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Leonardo Barros Torres & Gilberto Tadeu Lima & Jaylson Jair da Silveira, 2024, "Endogenous Tax Compliance and Macroeconomic Performance Driven by Satisficing Evolutionary Dynamics," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2024_10, Mar.
• Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024, "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, volume 25, issue 2, pages 209-231, June, DOI: 10.1007/s10101-024-00312-0.
• Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2024, "The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, volume 67, issue 6, pages 2719-2769, December, DOI: 10.1007/s00181-024-02618-8.
• Hongyu Wan, 2024, "Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 71, issue 1, pages 75-97, March, DOI: 10.1007/s12232-023-00435-6.
• Francisco Javier Fonseca Corona, 2024, "Tax morale: a global scoping review from the cultural approach to economics," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 71, issue 2, pages 343-365, June, DOI: 10.1007/s12232-024-00446-x.
• Niklas Bergmann, 2024, "Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research," Journal of Business Economics, Springer, volume 94, issue 2, pages 311-378, February, DOI: 10.1007/s11573-023-01164-6.
• Jonas Knaisch, 2024, "How to account for tax planning and its uncertainty in firm valuation?," Journal of Business Economics, Springer, volume 94, issue 4, pages 579-611, May, DOI: 10.1007/s11573-023-01177-1.
• Jantsje M. Mol & Catherine Molho, 2024, "Information about changes in platform economy taxation diminishes optimism regarding future use," Journal of the Economic Science Association, Springer;Economic Science Association, volume 10, issue 2, pages 330-345, December, DOI: 10.1007/s40881-024-00160-y.
• Abdulkarim Yusuf & Saidatulakmal Mohd, 2024, "Investigating the Asymmetric Impact of Public Debt on Economic Growth in Nigeria," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 15, issue 2, pages 9452-9481, June, DOI: 10.1007/s13132-023-01362-1.
• Olle Östensson, 2024, "Illicit financial flows and extractive commodities: false claims in an UNCTAD report," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, volume 37, issue 2, pages 393-407, June, DOI: 10.1007/s13563-023-00374-2.
• Christof Beuselinck & Jochen Pierk, 2024, "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, volume 29, issue 1, pages 852-888, March, DOI: 10.1007/s11142-022-09731-y.
• Raphael Müller & Johannes Voget & Jan Zental, 2024, "The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 533-571, December, DOI: 10.1007/s41471-024-00194-2.
• Olga Burianova, 2024, "Risk assessment of the value added tax collection," SN Business & Economics, Springer, volume 4, issue 11, pages 1-25, November, DOI: 10.1007/s43546-024-00727-1.
• James Alm, 2024, "Do we have the tools for achieving distributive tax justice?," South African Journal of Accounting Research, Taylor & Francis Journals, volume 38, issue 3, pages 211-228, September, DOI: 10.1080/10291954.2024.2306717.
• Andrés Dean & Sebastian Fleitas & Mariana Zerpa, 2024, "Dynamic Incentives in Retirement Earnings-Replacement Benefits," The Review of Economics and Statistics, MIT Press, volume 106, issue 3, pages 762-777, May, DOI: 10.1162/rest_a_01193.
• James Alm, 2024, "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers, Tulane University, Department of Economics, number 2403, Feb.
• James Alm, 2024, "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers, Tulane University, Department of Economics, number 2404, Feb.
• James Alm & Raul A. Barreto, 2024, "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," Working Papers, Tulane University, Department of Economics, number 2405, Feb.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2024, "Tax Compliance, Social Norms, and Influencers," Working Papers, Tulane University, Department of Economics, number 2413, Dec.
• Ashley C. Craig & Joel Slemrod, 2024, "Tax Knowledge and Tax Manipulation: A Unifying Model," Journal of Political Economy Microeconomics, University of Chicago Press, volume 2, issue 2, pages 298-334, DOI: 10.1086/727557.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024, "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, volume 77, issue 2, pages 349-380, DOI: 10.1086/729293.
• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, volume 38, issue 1, pages 61-99, DOI: 10.1086/730052.
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024, "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," Tax Policy and the Economy, University of Chicago Press, volume 38, issue 1, pages 101-122, DOI: 10.1086/730053.
• BAR LEV, Eldad, 2024, "Money Laundering – White Collar Crimes In Israel," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 1, pages 175-179, October.