Research classified by Journal of Economic Literature (JEL) codes

2025

• Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025, "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers, EU Tax Observatory, number 038, Nov.
• Alice Chiocchetti & Manon François & Laure Heidmann & Giulia Aliprandi, 2025, "Shift or Share? Profit Shifting and Workers’ Profit-Sharing," Working Papers, EU Tax Observatory, number 039, Dec.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001–2023," Working Papers, EU Tax Observatory, number 041, Dec.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
• Sarah Godar & Hjalte Boas & Matthew Collin & Carolina Moura & Andreas Økland, 2025, "Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 319-327.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2117.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001-2023," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2150.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-43.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025, "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100785.
• Chen, Linda H. & Jiang, George J. & Wang, Weiwei & Zhang, Joseph H., 2025, "The impact of profitability pressure and capital market valuation on tax haven engagement," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100804.
• Tian, Liu, 2025, "Firms’ labor market and evasion responses to the minimum social security contributions," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.101977.
• Harris, Jeremiah & O'Brien, William, 2025, "U.S. multinationals' alternatives to paying taxes," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2024.102722.
• Hoy, Christopher, 2025, "How does progressivity impact tax morale? Experimental evidence across developing countries," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103398.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025, "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103403.
• Schratzenstaller, Margit, 2025, "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 238-260, DOI: 10.1016/j.eap.2024.11.026.
• Zhu, Danyu & Luo, Zijun & Qin, Han, 2025, "Does reduced tax avoidance affect CSR? Evidence from a Quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 479-493, DOI: 10.1016/j.eap.2024.12.018.
• Fernandes, Alexandra, 2025, "The non-observed economy in the national accounts: New evidence for EU and EFTA Member States," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 137-164, DOI: 10.1016/j.eap.2025.02.042.
• Wu, Zheng & Cheng, Moyi & Wang, Bing & Zhao, Yi, 2025, "Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 1612-1629, DOI: 10.1016/j.eap.2025.07.021.
• Gabanatlhong, Bathusi, 2025, "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107246.
• Casamatta, Georges & Cremer, Helmuth, 2025, "Tax avoidance and commodity tax differentiation," Economics Letters, Elsevier, volume 257, issue C, DOI: 10.1016/j.econlet.2025.112714.
• Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Miller, Douglas L. & Patacchini, Eleonora, 2025, "Refining public policies with machine learning: The case of tax auditing," Journal of Econometrics, Elsevier, volume 249, issue PC, DOI: 10.1016/j.jeconom.2024.105847.
• Fang, Chao, 2025, "Taxation with information: Impacts of customs data exchange on tax evasion in Pakistan," Economic Systems, Elsevier, volume 49, issue 1, DOI: 10.1016/j.ecosys.2024.101243.
• Le, Manh-Duc & Zamarian, Marco, 2025, "Tax-avoidance profit shifting by multinational firms: evidence from Vietnam," Economic Systems, Elsevier, volume 49, issue 2, DOI: 10.1016/j.ecosys.2024.101286.
• Gurshev, Oleg, 2025, "From Russia with love: Empirical evidence on affiliate profitability under sanctions and capital flight across borders," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101290.
• Bach, Thang Ngoc & Le, Thanh & Luong, Bao Thai & Vu, Huong Van, 2025, "Credit constraints and corporate tax payments: Evidence from Vietnamese firms," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101305.
• Bratta, Barbara & Carta, Silvia & Di Caro, Paolo & Manzo, Marco & Orecchia, Carlo, 2025, "Welfare and equity impact of consumption tax policies: A micro-macro-economic approach applied to Italy," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101309.
• Pan, Xiaozhen & Aimaiti, Sabahati, 2025, "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101371.
• Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025, "CEO war trauma and corporate tax avoidance," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104343.
• Guo, Zhaorui & Sun, Li & Chan, Kam C., 2025, "CEO hometown ties and initial public offering underpricing: Evidence from China's listed firms," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103851.
• Umar, Muhammad, 2025, "Does CBDC launch increase tax collection? empirical evidence from China," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106486.
• Kapuściński, Mariusz, 2025, "Bank levies, the money market and monetary policy operations," Finance Research Letters, Elsevier, volume 83, issue C, DOI: 10.1016/j.frl.2025.107546.
• Fang, Ming & Wu, Qiang & Xu, Xin (Emma) & Zhou, Zejiang, 2025, "CFO social networks and corporation taxation," Journal of Financial Stability, Elsevier, volume 78, issue C, DOI: 10.1016/j.jfs.2025.101405.
• Che, Yi & Lin, Donglin & Zhang, Yan, 2025, "Pains or gains: Trade war, trade deficit, and tariff evasion," Journal of International Economics, Elsevier, volume 155, issue C, DOI: 10.1016/j.jinteco.2025.104090.
• Huynh, Cong Minh & Tran, Nam Hoai, 2025, "Foreign direct investment, economic growth, governance quality and the informal economy: Empirical insights from an emerging economy," International Economics, Elsevier, volume 183, issue C, DOI: 10.1016/j.inteco.2025.100619.
• Chen, Yilan & Lei, Shaohai, 2025, "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 102, issue C, DOI: 10.1016/j.intfin.2025.102177.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N.C., 2025, "When happy people make society unhappy: Emotions affect tax compliance behavior," Journal of Economic Behavior & Organization, Elsevier, volume 229, issue C, DOI: 10.1016/j.jebo.2024.106854.
• Deng, Jiapin & Liu, Qiao & Yan, Se, 2025, "Fostering social capital: The long-term effects of Protestant activities on corporate tax avoidance in modern China," Journal of Economic Behavior & Organization, Elsevier, volume 234, issue C, DOI: 10.1016/j.jebo.2025.107014.
• McNamara, Trent & Mosquera, Roberto, 2025, "Government transparency and tax compliance: Evidence from an artefactual experiment supplemented with administrative data," Journal of Economic Behavior & Organization, Elsevier, volume 236, issue C, DOI: 10.1016/j.jebo.2025.107042.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2025, "Playing easy or playing hard to get: When and how to attract FDI," Journal of Economic Behavior & Organization, Elsevier, volume 237, issue C, DOI: 10.1016/j.jebo.2025.107137.
• Karavitis, Panagiotis & Kazakis, Pantelis & Xu, Tianyue, 2025, "Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100702.
• Deng, Jianpeng & Li, Jialin & Mai, Joseph & Shi, Yanmin & Zhu, Linke, 2025, "Trade circumvention in free trade areas," Journal of International Money and Finance, Elsevier, volume 150, issue C, DOI: 10.1016/j.jimonfin.2024.103232.
• Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N.C. & Torgler, Benno, 2025, "Multidimensional tax compliance attitude," Journal of Economic Psychology, Elsevier, volume 110, issue C, DOI: 10.1016/j.joep.2025.102848.
• Valdés-Prieto, Salvador & Leyton, Samuel, 2025, "Inequality in pension contribution gaps1," Labour Economics, Elsevier, volume 97, issue C, DOI: 10.1016/j.labeco.2025.102807.
• Choi, Su-Young & Cho, Hyungjin, 2025, "Dark side of analyst coverage? The case of cash holding adjustment toward the optimal level," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102762.
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025, "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105293.
• Mas-Montserrat, Mariona & Durán-Cabré, José María & Esteller-Moré, Alejandro, 2025, "Avoidance Responses to the Wealth Tax," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105351.
• Londoño-Vélez, Juliana & Tortarolo, Dario, 2025, "Revealing 21% of GDP in hidden assets: Evidence from Argentina," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105471.
• Sturrock, David & Groot, Stefan & Möhlmann, Jan, 2025, "Wealth, gifts, and estate planning at the end of life," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105492.
• Choudhary, Keshav & Gupta, Bhanu, 2025, "Dynamics of evasion around tax thresholds: Evidence from Indian firms," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105535.
• Anggraini, Puspita Ghaniy & Sholihin, Mahfud & Mangena, Musa & Wijayana, Singgih & Rakhman, Fu’ad, 2025, "The determinants and consequences of tax avoidance: A psychological contract perspective," Research in International Business and Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.ribaf.2025.103077.
• Kim, Seiyoun & Arora, Puneet, 2025, "Related examinations and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 114, issue C, DOI: 10.1016/j.socec.2024.102326.
• Naritomi, Joana & Nyamdavaa, Tsogsag & Campbell, Stephanie, 2025, "Enlisting consumers in tax enforcement: a policy review," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127223, Jun.
• Gronwald, Victoria, 2025, "The promises and limits of transparency: anti-tax evasion and anti-money laundering efforts in financial centres," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127939, Mar.
• Volckart, Oliver, 2025, "The Holy Roman Empire at bay: financing the defence against the Ottomans, c.1560-1610," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 129940, Oct.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Imran Hussain Shah, 2025, "Can the Integration of AI Technologies Help Curb Tax Evasion While Fostering Greater Digital Awareness Among Business Entities?," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 48-75.
• Malgorzata Smolen- Bojanczyk, 2025, "Tax Optimization Schemes for Income Tax in Europe and Relevance for Businesses and Society," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 295-306.
• Rafal Balina & Marta Spyra & Filip Rozynski & Olga Podlinska, 2025, "From Checklists to Change: FATF’s Risk-Based Approach and Its Impact on Malta’s AML Framework," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 518-530.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• Annalisa Tassi & Adrien Bussy, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2025-05, Dec.
• Salvatore Ciucci, 2025, "The tax rebate trade-off," Working Papers, Fondazione Eni Enrico Mattei, number 2025.26, Nov.
• Vanhala, Mikko & Viertola, Marika, 2025, "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns," Working Papers, VATT Institute for Economic Research, number 174.
• Anna V. Tikhonova & Marina V. Pyanova, 2025, "Tax Mechanism to Counteract Business Fragmentation in Agriculture," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 39-53, June, DOI: 10.31107/2075-1990-2025-3-39-53.
• Alexander I. Pogorletskiy, 2025, "Tax Evasion in the Modern World: Institutional Aspects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 54-71, June, DOI: 10.31107/2075-1990-2025-3-54-71.
• L. V. Polezharova & D. M. Volkov, 2025, "Tax Incentives for Scientific and Technological Development: Experience of Foreign Countries and Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 110-125, October, DOI: 10.31107/2075-1990-2025-5-110-125.
• Adrian Bojan & Monica Violeta Achim, 2025, "Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 30-60, May, DOI: 10.55654/JFS.2025.10.18.02.
• María Greiss Sánchez Gonzales , 2025, "Money Laundering: Comparative Analysis between UIF Peru, UIAF Colombia, and FinCEN USA ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr242, Sep, DOI: https://doi.org/10.35609/afr.2025.1.
• Gabriela-Adina Păun, 2025, "Charting the Future of Base Erosion and Profit Shifting: A Bibliometric Insight into Emerging Trends and Research Gaps," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr227, Mar, DOI: https://doi.org/10.35609/jfbr.2025..
• Priya Manwaring & Tanner Regan, 2025, "No Shame in my Name: Public Disclosure and Tax Compliance in a low-capacity state," Working Papers, The George Washington University, The Center for Economic Research, number 2025-010, Nov.
• Chao Gu & Janet Hua Jiang & Liang Wang, 2025, "Credit Conditions, Inflation, and Unemployment," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202503, Sep.
• Adib Rahman & Liang Wang, 2025, "Central Bank Digital Currency, Tax Evasion, and Monetary Policy with Heterogeneous Agents," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202505, Nov.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Hajar Tabyaoui & Nabil Bouayad Amine, 2025, "Taxation and the informal sector: An overview of social commerce in Morocco
  [La fiscalité et l'informel: Aperçu sur le social commerce au Maroc]," Post-Print, HAL, number hal-05158925, Jul, DOI: 10.5281/zenodo.15866256.
• Dorgyles C.M. Kouakou & Kolotioloma I. H. Yeo, 2025, "Can Innovation Reduce the Size of the Informal Economy?," Post-Print, HAL, number hal-05248357, DOI: 10.1057/s41294-025-00260-6.
• Georges Casamatta & Helmuth Cremer, 2025, "Tax avoidance and commodity tax differentiation," Post-Print, HAL, number hal-05364410, Nov, DOI: 10.1016/j.econlet.2025.112714.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2025, "Corporate Tax Avoidance and Sales: Microevidence and Aggregate Implications," Post-Print, HAL, number hal-05492429, Dec, DOI: 10.1287/mnsc.2024.05773.
• Francesco Pappada & Kenneth Rogoff, 2025, "Rethinking the Informal Economy and the Hugo Effect," Post-Print, HAL, number halshs-05031208, Oct, DOI: 10.1093/jeea/jvaf006.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2025, "Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications," Post-Print, HAL, number halshs-05372511, Jul.
• Francesco Pappada & Kenneth Rogoff, 2025, "Rethinking the Informal Economy and the Hugo Effect," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-05031208, Oct, DOI: 10.1093/jeea/jvaf006.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2025, "Corporate Tax Avoidance and Sales: Micro Evidence and Aggregate Implications," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-05372511, Jul.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt in Tax Havens?," Sciences Po Economics Publications (main), HAL, number hal-05270960, Sep.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," Sciences Po Economics Publications (main), HAL, number hal-05370226.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Sciences Po Economics Publications (main), HAL, number hal-05496025, Sep.
• Georges Casamatta & Helmuth Cremer, 2025, "Tax avoidance and commodity tax differentiation," Working Papers, HAL, number hal-05039022, Apr.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, HAL, number hal-05046793, Apr.
• Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2025, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," Working Papers, HAL, number hal-05268640, Sep.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt in Tax Havens?," Working Papers, HAL, number hal-05270960, Sep.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," Working Papers, HAL, number hal-05370226.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, HAL, number hal-05496025, Sep.
• Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2025, "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers, HAL, number halshs-04940227, Jan.
• Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, HAL, number halshs-04940250, Jan.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt in Tax Havens?," Sciences Po Economics Discussion Papers, HAL, number hal-05270960, Sep.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Sciences Po Economics Discussion Papers, HAL, number hal-05496025, Sep.
• Massenz, Gabriella, 2025, "Tax-Motivated Firm Splitting," Working Paper Series, Research Institute of Industrial Economics, number 1539, Oct.
• 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.
• Lysle Boller & Clare Doyle & Juan Carlos Suárez Serrato, 2025, "Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1691-1733, December, DOI: 10.1007/s10797-025-09900-0.
• 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.
• José Torres Remírez & Carlos Teruel Fernández, 2025, "Is there bunching in personal income tax? A legal-economic analysis of the Reduction of Net Work Income," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 283-316, November, DOI: 10.17533/udea.le.n104a358868.
• 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.
• Kunka Petkova & Daniel Fehling, 2025, "10 Years of BEPS and its meaning for the OECD Two-Pillar Solution - Comments from a German perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 286-298, DOI: 10.1628/fa-2025-0009.
• 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.
• Shafik Hebous & Alexander Klemm & Yuou Wu, 2025, "How Does Profit Shifting Affect the Balance of Payments?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 4, pages 369-396, DOI: 10.1628/fa-2025-0013.
• Martina Rechbauer & Silke Rünger & Benedikt Sieghartsleitner, 2025, "CFC Rules and Investment Activity: The Role of the ATAD," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 191-245, DOI: 10.1628/fa-2026-0001.
• Preetika Joshi & Kevin Markle & Leslie Robinson, 2025, "Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 3, pages 246-285, DOI: 10.1628/fa-2026-0006.
• Fujiwara Kentaro, 2025, "Memorandum on the Allocation of Taxing Rights on VAT in the EU:Research Issues in Light of the Precedents of the Court of Justice of the European Union in the Era of the Sixth Directive," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 1, pages 1-28, August, DOI: 10.57520/prippr.21-1-2.
• Bamba Yasuo, 2025, "Fundamental Corporate Tax Reform: Exploring a New Corporate Tax System with Destination-Based Cash Flow Taxation and Residual Profit Allocation," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 2, pages 1-41, September, DOI: 10.57520/prippr.21-2-2.
• 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, DOI: 10.1787/e140a239-fr.
• 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, DOI: 10.1787/53109021-en.
• 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.
• Nur LISTIANI & Supramono SUPRAMONO & Theresia Woro DAMAYANTI & Yeterina Widi NUGRAHANTI, 2025, "CEO Overconfidence and Tax Aggressiveness: The Role of CEO Age and Firm Size," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 10, issue 2, pages 85-99, September, DOI: http://doi.org/10.47535/1991ojbe219.
• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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
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• Sato, Hideki, 2025, "Sales tax evasion: The case of monopolists," MPRA Paper, University Library of Munich, Germany, number 127426, 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.