Research classified by Journal of Economic Literature (JEL) codes

2024

• Lange Thomas & Melsom Anne May, 2024, "Tax Compliance among Managers: Evidence from Randomized Audits," Nordic Tax Journal, Sciendo, volume 2024, issue 1, pages 1-29, DOI: 10.2478/ntaxj-2024-0002.
• Oanh Tran Thi Kim & Quoc Huynh Van & Nha Lam Tuan & Chau Nguyen Thi Bao & Phat Nguyen Huu, 2024, "The Relationship Between the Shadow Economy, Corruption, and Taxes: Empirical Evidence from Countries with High and Low Financial Development," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 34, issue 4, pages 78-104, DOI: 10.2478/sues-2024-0019.
• Monica Violeta Achim & Sorin Nicolae Borlea & Viorela Ligia Vä‚Idean & Alexandra Ioana Rus & Florin Dobre, 2024, "The Impact Of Intelligence On Economic And Financial Crime: A Cross-Country Study," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 69, issue 08, pages 2521-2554, December, DOI: 10.1142/S0217590820500782.
• Burgstaller, Lilith & Pfeil, Katharina, 2024, "Why whistleblowing does not deter collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 24/3.
• Koch, Reinald & Schön, Lena, 2024, "Taxes and the investment of mutual funds: Evidence from the German Investment Tax Reform," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 282.
• Giese, Henning & Koch, Reinald & Sureth, Caren, 2024, "Where to locate tax employees? The role of tax complexity and tax risk implications," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 285.
• Giese, Henning & Heinemann-Heile, Vanessa, 2024, "Firms' willingness to pay local business tax: The impact of trust and public goods," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 287.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024, "Taxation of top incomes and tax avoidance," Discussion Papers, Deutsche Bundesbank, number 25/2024.
• Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024, "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 74, issue 1, pages 73-104, DOI: 10.32065/CJEF.2024.01.03.
• Enste, Dominik & Potthoff, Jennife, 2024, "Wirtschaftskriminalität: Entwicklungen, Täterprofile und Präventivmaßnahmen," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 17/2024.
• Schultz, Alison, 2024, "Profit Shifting via Carbon Emission Trading: First Indications," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302426.
• Gundert, Hannah & Spengel, Christoph & Weck, Stefan, 2024, "Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-019.
• Antinyan, Armenak & Asatryan, Zareh, 2024, "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-054.
• Dwi Septa Aryani & Crystha Armereo, 2024, "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 99-108, December.
• Felipe Lobel & Thiago Scot & Pedro Zúniga, 2024, "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 482-517, February, DOI: 10.1257/pol.20210587.
• Cardinale Lagomarsino Lucio & Rivas Diego, 2024, "Informalidad tributaria en Argentina," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4715, Nov.
• Damiani Genaro Martín, 2024, "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4724, Nov.
• Xuefeng Shao & Shi Chen, 2024, "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 26, issue 65, pages 330-330, February.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 6-15, December , DOI: 10.37945/cbr.2023.12.02.
• Adriana Florina POPA & Gabriel Viorel RAITA, 2024, "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 2-10, January, DOI: 10.37945/cbr.2024.01.01.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2024.01.06.
• Ioan MINDA, 2024, "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 23-28, February, DOI: 10.37945/cbr.2024.02.03.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 16-24, March, DOI: 10.37945/cbr.2024.03.02.
• Elena STĂNCIULESCU, 2024, "RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 33-38, September, DOI: 10.37945/cbr.2024.09.04.
• Faustine Juma MASUNGA, 2024, "The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 49-64, September, DOI: 10.37945/cbr.2024.09.06.
• Rachmawati Meita Oktaviani & Abdul Rohman & Zulaikha Zulaikha, 2024, "CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 149-161, DOI: https://doi.org/10.15826/jtr.2024.1.
• Steviana Pasca Sarjana & Vid Adrison, 2024, "The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 397-416, DOI: https://doi.org/10.15826/jtr.2024.1.
• Karvina Widyo Palupi & Ica Rika Candraningrat, 2024, "The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 609-627, DOI: https://doi.org/10.15826/jtr.2024.1.
• Abderrahmane Haddad, 2024, "Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 628-642, DOI: https://doi.org/10.15826/jtr.2024.1.
• Olfa Ben Salah, 2024, "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 29-49, January.
• Alessandro Belmonte & Desiree Teobaldelli & Davide Ticchi, 2024, "Expected foreign military intervention and demand for state-building: evidence from Mali," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 493, Dec.
• Kalina Trenevska-Blagoeva & Lidija Pulevska Ivanovska & Saso Josimovski & Marina Mijoska-Belshoska & Martin Kiselicki, 2024, "Gen Z Perceptions On Government Gamification Initiatives To Reduce Shadow Economy In North Macedonia," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 005, Dec.
• Pavel Peterka & Dominik Stroukal, 2024, "Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis," International Journal of Economic Sciences, European Research Center, volume 13, issue 1, pages 58-80, May.
• Dina Nurpeissova & Lyazzat Beisenova & Aliya Shakharova & Kuralay Balginova & Bayan Abzhalova, 2024, "Desk Audit in the State Audit System," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 183-194.
• Isabel Micó-Millán, 2024, "Inheritance Tax Avoidance Through the Family Firm," Working Papers, Banco de España, number 2446, Dec, DOI: https://doi.org/10.53479/38438.
• Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024, "The market externalities of tax evasion," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1467, Oct.
• Margarita Lopez-Forero, 2024, "Aggregate Labor Share and Tax Havens: Things are not always what they seem," Working papers, Banque de France, number 982.
• Pawel Doligalski & Luis E. Rojas, 2024, "Optimal Taxation, Informality and Welfare: Redistribution Costs and Efficiency Gains," Working Papers, Barcelona School of Economics, number 1452, Jul.
• Innocente Murasi & John Karangwa & Christos Kotsogiannis & Luca Salvadori, 2024, "E-invoicing, Tax Audits and VAT Compliance," Working Papers, Barcelona School of Economics, number 1454, Jul.
• Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2024, "Tax morale and social capital: An empirical investigation among European citizens," Annals of Public and Cooperative Economics, Wiley Blackwell, volume 95, issue 2, pages 441-476, June, DOI: 10.1111/apce.12443.
• Nadia Accoto & Stefano Federico & Giacomo Oddo, 2024, "Trade in services related to intangibles and the profit shifting hypothesis," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 70, issue 4, pages 1037-1059, December, DOI: 10.1111/roiw.12673.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024, "Welfare‐improving tax evasion," Scandinavian Journal of Economics, Wiley Blackwell, volume 126, issue 1, pages 98-126, January, DOI: 10.1111/sjoe.12539.
• Andrew Bibler & Laura Grigolon & Keith F. Teltser & Mark J. Tremblay, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2024_505, Feb.
• Arbex Marcelo & Mattos Enlinson & Regatieri Rebeca, 2024, "Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 1, pages 1-44, January, DOI: 10.1515/bejm-2022-0193.
• Alm James & Barreto Raul A., 2024, "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 1, pages 439-487, January, DOI: 10.1515/bejm-2024-0014.
• Emek Basker & Lucia Foster & Martha Stinson, 2024, "Tip of the Iceberg: Tip Reporting at U.S. Restaurants, 2005-2018," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-68, Nov.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1999, May.
• Andrew Bibler & Laura Grigolon & Keith F. Teltser & Mark J. Tremblay, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CESifo Working Paper Series, CESifo, number 10921.
• Valeria Merlo & Georg Wamser, 2024, "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series, CESifo, number 11045.
• Roberto Iacono & Bård Smedsvik, 2024, "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series, CESifo, number 11335.
• Alban Asllani & Roberto Dell'Anno & Friedrich Schneider, 2024, "Mapping the Informal Economy Around the World with an Enhanced MIMIC Approach: New Estimates for 110 Countries from 1997-2022," CESifo Working Paper Series, CESifo, number 11416.
• Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024, "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series, CESifo, number 11458.
• Ruby Doeleman & Dominika Langenmayr & Dirk Schindler, 2024, "Could Country-by-Country Reporting Increase Profit Shifting?," CESifo Working Paper Series, CESifo, number 11464.
• David R. Agrawal & Laura V. Zimmermann, 2024, "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series, CESifo, number 11469.
• Syed Mainul Ahsan & Syed M. Ahsan, 2024, "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series, CESifo, number 11484.
• F. Atzori & V. Pelligra, 2024, "Framed Norms. The effect of choice-belief information on tax compliance," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 202407.
• Luis Fernando Gamboa Niño & Luis Carlos Reyes & Alejandro Montoya Castaño, 2024, "Insensitive to nudging in tax benefits? The case of Colombia," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 24, issue 5, pages 1-18.
• Florencia Pedroni, 2024, "Factores del sistema tributario argentino: ¿incentivo o desincentivo a la informalidad empresarial? Percepción de los comerciantes y contadores públicos," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 1, pages 243-278.
• Smutny, Stefan & Wandschneider, Kirsten, 2024, "A Taxing Journey: Tax Adoptions and Interstate Migration in the Early 20th Century," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18729, Jan.
• Bibler, Andrew & Grigolon, Laura & Teltser, Keith & Tremblay, Mark, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18805, Feb.
• Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19039, May.
• Paradisi, Matteo & Sartori, Elia, 2024, "Using Prediction Models to Design Tax Enforcement: Incentives vs Targeting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19213, Jul.
• Jan BRZOZOWSKI & Nicola Daniele CONIGLIO, 2024, "International migration, transfers of norms and public goods back home," JODE - Journal of Demographic Economics, Cambridge University Press, volume 90, issue 3, pages 434-459, September, DOI: 10.1017/dem.2023.24.
• Bistra Nikolova, 2024, "Contemporary Trends And Challenges Of Taxation And Tax Control," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 1-16.
• Петко Ангелов, 2024, "Икономическо Възстановяване И Кризисни Въздействия Върху Данъчната Основа В България," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 51-64.
• Giulia Aliprandi, 2024, "Australian Public CbCR: filling the gaps?," Notes, EU Tax Observatory, number 012, Jul.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Reports, EU Tax Observatory, number 005.
• Gabriel Zucman, 2024, "A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals," Reports, EU Tax Observatory, number 006.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, EU Tax Observatory, number 011, Dec.
• Margarita Lopez Forero & Benjamin Michallet, 2024, "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers, EU Tax Observatory, number 021, Feb.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, EU Tax Observatory, number 022, Mar.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers, EU Tax Observatory, number 024, Jul.
• Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2024, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0337, Oct.
• Beck, Roland & Schmitz, Martin & Coppola, Antonio & Lewis, Angus & Maggiori, Matteo & Schreger, Jesse, 2024, "The geography of capital allocation in the euro area," Working Paper Series, European Central Bank, number 3007, Dec.
• Meling, Tom & Mogstad, Magne & Vestre, Arnstein, 2024, "Crypto Tax Evasion," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2024-13, Aug.
• Eriana Kartadjumena & Nuryaman Nuryaman, 2024, "Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 23-32, May.
• Santi Novita & Mienati Somya Lasmana & Nor Azrina Mohd Yusof & Roshidah Safeei & Lee Chai Chuen, 2024, "Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 6, pages 10-22, October.
• Huang, Keqi & Liu, Qiren, 2024, "Artificial intelligence and outward foreign direct investment: Evidence from China," Journal of Asian Economics, Elsevier, volume 92, issue C, DOI: 10.1016/j.asieco.2024.101745.
• Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang, 2024, "Creative corporate culture and corporate tax avoidance," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2023.101217.
• Wang, Changrong & Richardson, Grant & Cao, Yanming, 2024, "Long live the walking dead? Corporate tax avoidance and zombie firms in China," The British Accounting Review, Elsevier, volume 56, issue 3, DOI: 10.1016/j.bar.2024.101319.
• Xie, Hongji & Tian, Cunzhi & Wu, Yuanlin, 2024, "Quid pro quo? Local government debt and corporate tax avoidance," The British Accounting Review, Elsevier, volume 56, issue 5, DOI: 10.1016/j.bar.2023.101304.
• Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024, "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, volume 83, issue C, DOI: 10.1016/j.chieco.2023.102078.
• Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024, "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2024.102540.
• Chen, Zhihong & Hope, Ole-Kristian & Li, Qingyuan & Li, Yongbo, 2024, "Offshore activities and corporate tax avoidance11We appreciate comments and suggestions from Morten Bennedsen (the editor), an anonymous reviewer, and the seminar participants at the Hong Kong University of Science and Technology, Shanghai Lixin Univ," Journal of Corporate Finance, Elsevier, volume 85, issue C, DOI: 10.1016/j.jcorpfin.2023.102536.
• Tao, Xuedan & Wang, Huabing Barbara & Xin, Qian & Xu, You, 2024, "Does the mandatory disclosure of suppliers' tax uncertainties affect supply chain relations?," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102669.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024, "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, volume 170, issue C, DOI: 10.1016/j.jdeveco.2024.103292.
• Xing, Jing & Bilicka, Katarzyna & Hou, Xipei & Raei, Sepideh, 2024, "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Elsevier, volume 171, issue C, DOI: 10.1016/j.jdeveco.2024.103332.
• Dellas, Harris & Malliaropulos, Dimitris & Papageorgiou, Dimitris & Vourvachaki, Evangelia, 2024, "Fiscal policy with an informal sector," Journal of Economic Dynamics and Control, Elsevier, volume 160, issue C, DOI: 10.1016/j.jedc.2024.104820.
• Beer, Sebastian & de Mooij, Ruud, 2024, "Coming clean on your taxes," Economic Analysis and Policy, Elsevier, volume 84, issue C, pages 455-474, DOI: 10.1016/j.eap.2024.08.032.
• Coppier, Raffaella & Michetti, Elisabetta & Scaccia, Luisa, 2024, "Dimensional traps in evasion models and their effects on industrial structure," Economic Modelling, Elsevier, volume 132, issue C, DOI: 10.1016/j.econmod.2024.106647.
• Eulaiwi, Baban & Khalaf, Nihad Shareef & Al-Hadi, Ahmed & Duong, Lien & Taylor, Grantley, 2024, "Money laundering governance and income shifting: Evidence from Australian financial institutions," Economic Modelling, Elsevier, volume 132, issue C, DOI: 10.1016/j.econmod.2024.106653.
• Pieretti, Patrice & Pulina, Giuseppe, 2024, "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, volume 134, issue C, DOI: 10.1016/j.econmod.2024.106690.
• Sandonis, Joel & Yermukanova, Binur, 2024, "Tax motivated vertical FDI and transfer pricing," Economic Modelling, Elsevier, volume 139, issue C, DOI: 10.1016/j.econmod.2024.106813.
• Athira, A & Ramesh, Vishnu K, 2024, "Corporate thanksgiving in blissful nations: An empirical analysis of happiness and corporate tax avoidance," Economics Letters, Elsevier, volume 235, issue C, DOI: 10.1016/j.econlet.2024.111567.
• Cui, Wei & Hicks, Jeffrey & Wiebe, Michael, 2024, "Administrative procedures as tax enforcement tools," Economics Letters, Elsevier, volume 237, issue C, DOI: 10.1016/j.econlet.2024.111649.
• Sever, Can & Yücel, Emekcan, 2024, "Does informality hinder financial development convergence?," Economic Systems, Elsevier, volume 48, issue 2, DOI: 10.1016/j.ecosys.2023.101174.
• Junior, Celso J. Costa & Garcia-Cintado, Alejandro C., 2024, "Adding an informal sector to the IS-LM framework: A graphical exposition of the IS-LM-PC-SE model for the classroom and policymaker," Economic Systems, Elsevier, volume 48, issue 2, DOI: 10.1016/j.ecosys.2024.101225.
• Athira, A. & Ramesh, Vishnu K., 2024, "Economic policy uncertainty and tax avoidance: International evidence," Emerging Markets Review, Elsevier, volume 60, issue C, DOI: 10.1016/j.ememar.2024.101135.
• Song, Qian & Ding, Wenjie & Hasan, Iftekhar & Wang, Qingwei, 2024, "Banker directors on board and corporate tax avoidance," Journal of Empirical Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.jempfin.2024.101551.
• Long, Wenbin & Wu, Huiying & Li, Lidan & Ying, Sammy Xiaoyan & Li, Sihai, 2024, "Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.102988.
• Dyussembina, Saule & Park, Kunsu, 2024, "Book-tax differences, dividend payout, and firm value," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.103037.
• Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024, "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, volume 94, issue C, DOI: 10.1016/j.irfa.2024.103317.
• Alghamdi, Fatmah Saeed & Eulaiwi, Baban & Hussein, Satam Salih & Duong, Lien & Taylor, Grantley, 2024, "Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations," International Review of Financial Analysis, Elsevier, volume 96, issue PA, DOI: 10.1016/j.irfa.2024.103589.
• Mammadov, Babak & Vakilzadeh, Hamid & Golden, Joanna, 2024, "Does corporate culture impact tax shelter? A machine learning approach," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103768.
• Kałdoński, Michał & Jewartowski, Tomasz, 2024, "Tax aggressiveness under concentrated ownership: The importance of long-term institutional investors," Finance Research Letters, Elsevier, volume 65, issue C, DOI: 10.1016/j.frl.2024.105541.
• Rong, Xueyun & Yan, Wenhong & Yang, Yiyun, 2024, "Bilateral tax treaties network and global value chain position," Finance Research Letters, Elsevier, volume 68, issue C, DOI: 10.1016/j.frl.2024.105975.
• Goel, Rajeev K. & Mazhar, Ummad, 2024, "Cryptocurrency use and tax collections: Direct and indirect channels of influence," Journal of Financial Stability, Elsevier, volume 72, issue C, DOI: 10.1016/j.jfs.2024.101251.
• Fatemi, Darius & Kim, Jang-Chul, 2024, "Information asymmetry in non-US stocks: The compounding and mitigating effects of tax havens and corruption," Global Finance Journal, Elsevier, volume 59, issue C, DOI: 10.1016/j.gfj.2023.100928.
• Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024, "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, volume 52, issue C, DOI: 10.1016/j.accinf.2023.100665.
• Dyrda, Sebastian & Hong, Guangbin & Steinberg, Joseph B., 2024, "A macroeconomic perspective on taxing multinational enterprises," Journal of International Economics, Elsevier, volume 152, issue C, DOI: 10.1016/j.jinteco.2024.104022.
• Siranova, Maria, 2024, "Statistical omissions as the stabilizing factor of net foreign assets in EU countries," International Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.inteco.2024.100485.
• Chaudhry, Neeru & Gupta, Aastha, 2024, "Impact of using derivatives on stock market liquidity," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 97, issue C, DOI: 10.1016/j.intfin.2024.102077.
• Engel, Christoph & Zamir, Eyal, 2024, "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.irle.2024.106189.
• Carbonara, Emanuela & Curry, Philip A. & Hill, Claire A. & Parisi, Francesco, 2024, "Institutional flexibility in tax law and enforcement," International Review of Law and Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.irle.2024.106215.
• Kelley, Stacie O. & Lewellen, Christina M. & Lynch, Daniel P. & Samuel, David M.P., 2024, "“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101648.
• Epstein, Gil S. & Gang, Ira N., 2024, "Herding, taxpayer's rent seeking and endemic corruption," Journal of Economic Behavior & Organization, Elsevier, volume 217, issue C, pages 533-546, DOI: 10.1016/j.jebo.2023.11.019.
• Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024, "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, volume 220, issue C, pages 135-181, DOI: 10.1016/j.jebo.2024.02.012.
• Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024, "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, volume 220, issue C, pages 81-134, DOI: 10.1016/j.jebo.2024.01.021.
• Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024, "Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, volume 224, issue C, pages 548-579, DOI: 10.1016/j.jebo.2024.06.003.
• Cheng, Maoyong & Fan, Ziying & Feng, Chen & Tian, Binbin, 2024, "Cultural norms and tax compliance: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, volume 227, issue C, DOI: 10.1016/j.jebo.2024.106720.
• Campomanes, Ignacio P., 2024, "The political economy of inequality, mobility and redistribution," Journal of Macroeconomics, Elsevier, volume 79, issue C, DOI: 10.1016/j.jmacro.2023.103585.
• Li, John, 2024, "Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2024.100401.
• Burgstaller, Lilith & Pfeil, Katharina, 2024, "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, volume 101, issue C, DOI: 10.1016/j.joep.2024.102708.
• Dytrychová, Alžběta & Zídková, Hana & Arltová, Markéta, 2024, "European VAT collection under the stress: Best to use few reduced rates," Journal of Policy Modeling, Elsevier, volume 46, issue 6, pages 1165-1185, DOI: 10.1016/j.jpolmod.2024.07.007.
• Agarwal, Sumit & Kuang, Weida & Wang, Long & Yang, Yang, 2024, "The role of agents in fraudulent activities: Evidence from the housing market in Beijing," Journal of Urban Economics, Elsevier, volume 142, issue C, DOI: 10.1016/j.jue.2024.103668.
• Zheng, Jiaxing & Bai, Sida & Gu, Cheng & Huang, Bihui & Xiong, Mengxu, 2024, "The role of anti-tax avoidance in tax base flow and international tax competition," Pacific-Basin Finance Journal, Elsevier, volume 84, issue C, DOI: 10.1016/j.pacfin.2024.102309.
• Bai, Sida & Zheng, Jiaxing, 2024, "Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations," Pacific-Basin Finance Journal, Elsevier, volume 88, issue C, DOI: 10.1016/j.pacfin.2024.102570.
• Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024, "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, volume 234, issue C, DOI: 10.1016/j.jpubeco.2024.105116.
• Christiansen, Tobias Gabel, 2024, "Dynamic effects of tax audits and the role of intentions," Journal of Public Economics, Elsevier, volume 234, issue C, DOI: 10.1016/j.jpubeco.2024.105121.
• Bilicka, Katarzyna & Scur, Daniela, 2024, "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, volume 238, issue C, DOI: 10.1016/j.jpubeco.2024.105179.
• Breunig, Robert & Deutscher, Nathan & Hamilton, Steven, 2024, "Rounded Up: Using round numbers to identify tax evasion," Journal of Public Economics, Elsevier, volume 238, issue C, DOI: 10.1016/j.jpubeco.2024.105195.
• Stiller, Wojciech & Heinemann, Marwin, 2024, "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, volume 95, issue C, pages 61-84, DOI: 10.1016/j.qref.2024.02.007.
• Shen, Zhihan & Zhang, Ruipeng & Li, Peigong, 2024, "Local government debt and corporate tax avoidance: Evidence from China," International Review of Economics & Finance, Elsevier, volume 93, issue PA, pages 985-1000, DOI: 10.1016/j.iref.2024.03.069.
• Guo, Xingfang & Wei, Tao & Wang, Aiping & Hu, Haifeng, 2024, "Corporate governance effects of digital finance: Evidence from corporate tax avoidance in China," Research in International Business and Finance, Elsevier, volume 72, issue PA, DOI: 10.1016/j.ribaf.2024.102526.
• Koch, Christian & Müller, Cornelius, 2024, "Tax amnesties and the insurance effect: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 108, issue C, DOI: 10.1016/j.socec.2023.102130.
• Loessl, Victor von & Bühren, Christoph & Frank, Björn & Wetzel, Heike & Wiederhold, Elina, 2024, "Would you lie about your mother's birthday? A new online dishonesty experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 109, issue C, DOI: 10.1016/j.socec.2024.102191.
• Chadimová, Kateřina, 2024, "Deterrence strength in TV fee enforcement: Field evidence from the Czech Republic," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 112, issue C, DOI: 10.1016/j.socec.2024.102245.
• Alfano, Maria Rosaria & Capasso, Salvatore & Ciucci, Salvatore & Spagnolo, Nicola, 2024, "The non-linear effect of income on the shadow economy," Socio-Economic Planning Sciences, Elsevier, volume 95, issue C, DOI: 10.1016/j.seps.2024.102041.
• Garcia-Bernardo, Javier & Janský, Petr, 2024, "Profit shifting of multinational corporations worldwide," World Development, Elsevier, volume 177, issue C, DOI: 10.1016/j.worlddev.2023.106527.
• Papp, Tamás K. & Takáts, Előd, 2024, "Tax rate cuts and tax compliance – the Laffer curve revisited," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126682, Dec.
• Isabella Lucut Capras & Monica Violeta Achim & Eugenia Ramona Mara, 2024, "Is tax avoidance one of the purposes of financial data manipulation? The case of Romania," Journal of Risk Finance, Emerald Group Publishing Limited, volume 25, issue 4, pages 588-601, April, DOI: 10.1108/JRF-11-2023-0273.
• Wen-Jye Hung & Pei-Gi Shu & Yi-Yin Ruan & Yamin Wang, 2024, "Collusion or supervision? Between auditor and audit firm – tax planning’s perspective," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 5, pages 509-526, October, DOI: 10.1108/PAR-12-2023-0180.
• Luca Menicacci & Lorenzo Simoni, 2024, "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 15, issue 7, pages 1-33, February, DOI: 10.1108/SAMPJ-01-2023-0024.
• Monika Pasternak-Malicka, 2024, "Tax Optimization in the Context of the Grey Economy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1150-1164.
• Mohammed Baba Yahaya & Elaine Yen Nee Oon & Ruzita Jusoh, 2024, "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 74, issue 1, pages 73-104, March.
• Alessandro Chiari, 2024, "Do Tax Havens Affect Financial Management? The Case of U.S. Multinational Companies," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/25, Jul, revised Jul 2024.
• Tomas Boukal, 2024, "Where Do Multinationals Locate Profits: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/31, Sep, revised Sep 2024.
• Bathusi Gabanatlhong, 2024, "Stock Market Reaction to Increased Transparency: An Analysis of Country-By-Country Reporting in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/37, Oct, revised Oct 2024.
• Tomas Boukal & Petr Jansky & Miroslav Palansky, 2024, "Global Minimum Tax and Profit Shifting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/39, Oct, revised Oct 2024.
• Viertola, Marika, 2024, "Transfer (mis)pricing of multinational enterprises: evidence from Finland," Working Papers, VATT Institute for Economic Research, number 162.
• Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024, "How Do Firms Respond to Risk-based Tax Audits?," Working Papers, VATT Institute for Economic Research, number 165.
• Junttila, Juho & Koivisto, Aliisa & Nivala, Annika, 2024, "Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms," Working Papers, VATT Institute for Economic Research, number 170.
• Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024, "How Do Firms Respond to Risk-based Tax Audits?," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 22, May.
• Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2024, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 28, Feb.
• Sebastián Castillo & Romina Safojan, 2024, "Tax Evasion and Self-Employment Decisions: Evidence from an Income Tax Reform in Chile," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 31, Dec.
• Ludmila V. Polezharova & Milyausha R. Pinskaya & Ekaterina Yu. Vinogradova, 2024, "Improving Russia’s Tax Policy in the Sphere of International Taxation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 40-50, June, DOI: 10.31107/2075-1990-2024-3-40-50.
• Fuad Bahramov, 2024, "The Possible Outcomes of E-Invoicing on Tax Collection and Impact on Future of Romanian Tax System," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 23-37, May, DOI: 10.55654/JFS.2024.9.16.02.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024, "Welfare-improving tax evasion," Post-Print, HAL, number hal-04457538, DOI: 10.1111/sjoe.12539.
• Z. Chen & O.-K. Hope & Q. Li & Y. Li, 2024, "Offshore activities and corporate tax avoidance," Post-Print, HAL, number hal-04535146, Jan, DOI: 10.1016/j.jcorpfin.2023.102536.
• Harouna Kinda & Abrams Tagem, 2024, "Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach," Post-Print, HAL, number hal-04783961, Dec, DOI: 10.1007/s10797-024-09870-9.
• Giulia Aliprandi, 2024, "Australian Public CbCR: filling the gaps?," Post-Print, HAL, number halshs-04940979, Jul.
• Matthew Collin & Karan Mishra & Andreas Økland, 2024, "The Mystery of Anonymous Investment in US Real Estate," Post-Print, HAL, number halshs-04941022, Jun.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04947447, Jun.
• Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," World Inequality Lab Working Papers, HAL, number halshs-04753434, Jun.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, HAL, number hal-04564084, Mar.
• Margarita Lopez Forero & Benjamin Michallet, 2024, "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers, HAL, number hal-04564092, Feb.
• Annette Alstadsaeter & Julie Brun Bjørkheim & Ronald B Davies & Johannes Scheuerer, 2024, "Pennies from Haven: Wages and Profit Shifting," Working Papers, HAL, number hal-04564118, Apr.
• Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," Working Papers, HAL, number halshs-04753434, Jun.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, HAL, number halshs-04940312, Dec.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers, HAL, number halshs-04940914, Jul.
• Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Working Papers, HAL, number halshs-04947447, Jun.
• Massenz, Gabriella, 2024, "Heterogeneity and Persistence in Tax Responsiveness: Evidence from Owner-Managed Companies," Working Paper Series, Research Institute of Industrial Economics, number 1503, Oct.
• Agersnap, Ole & Bjørkheim, Julie Brun, 2024, "Tax Complexity as Price Discrimination," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/4, Jan.
• Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024, "Business model digitalization, competition, and tax savings," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/6, Mar.
• Bjørkheim, Julie Brun & Nygård, Odd E., 2024, "Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/8, Jun.
• José Torres Remírez* & Eduardo Gómez Melero & Eva López González, 2024, "Bunching en España (1982-1998). Las rentas bajas frente a las modificaciones del tipo marginal," Hacienda Pública Española / Review of Public Economics, IEF, volume 250, issue 3, pages 33-67, September.
• Alejandro Rasteletti & Estefanía Saravia, 2024, "Tax Expenditure and Evasion in the Value Added Tax in Latin America," Hacienda Pública Española / Review of Public Economics, IEF, volume 251, issue 4, pages 27-49, December.
• Stevanie & Tony Sudirgo, 2024, "The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 157-163, March, DOI: 10.33146/2307-9878-2024-1(103)-157-.
• Johnson & Matondang Elsa Siburian & Enda Noviyanti Simorangkir, 2024, "The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 15-32, June, DOI: 10.33146/2307-9878-2024-2(104)-15-3.
• Roxana Adriana Mititelu & Bogdan Florian Amzuica, 2024, "The Fiscal Ramifications of Fraud - New Trends and Dimensions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 87-95, September, DOI: 10.33146/2307-9878-2024-3(105)-87-9.
• Peter Winarta & Yuniarwati, 2024, "Corporate Governance's Role in Shaping Tax Avoidance Strategies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 27-35, December, DOI: 10.33146/2307-9878-2024-4(106)-27-3.
• Viktor Synchak & Yuriy Yarmolenko, 2024, "Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 57-68, December, DOI: 10.33146/2307-9878-2024-4(106)-57-6.
• Ajzenman, Nicolás & Ardanaz, Martín & Cruces, Guillermo & Feierherd, Germán & Lunghi, Ignacio, 2024, "Unraveling the Paradox of Anticorruption Messaging: Experimental Evidence from a Tax Administration Reform," IDB Publications (Working Papers), Inter-American Development Bank, number 13555, May, DOI: http://dx.doi.org/10.18235/0012975.
• Zanoni, Wladimir & Carrillo Maldonado, Paul A. & Pantano, Juan & Chuquimarca, Nicolás, 2024, "Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors," IDB Publications (Working Papers), Inter-American Development Bank, number 13582, Jun, DOI: http://dx.doi.org/10.18235/0013005.
• Motta Café, Renata & Yarygina, Anastasiya & Escalante, Lisseth, 2024, "Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 13603, Jun, DOI: http://dx.doi.org/10.18235/0013027.
• Surender Kumar, 2024, "Do Digital Payments Spur Gst Revenue: Indian Experience," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 27, issue 3, pages 459-482, July, DOI: https://doi.org/10.59091/2460-9196..
• Chien-Chiang Lee & Farzan Yahya & Md Reza Sultanuzzaman, 2024, "Monetary Policy Uncertainty And Agricultural Climate Risk: Does The Agricultural Kuznets Curve Exist?," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 27, issue 4, pages 631-654, December, DOI: https://doi.org/10.59091/2460-9196..
• Ms. Li Liu & Mr. Ben Lockwood & Eddy H.F. Tam, 2024, "Small Firm Growth and the VAT Threshold Evidence for the UK," IMF Working Papers, International Monetary Fund, number 2024/033, Feb.
• Lidija Hauptman & Berislav Zmuk & Ivana Pavic, 2024, "Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement," Public Sector Economics, Institute of Public Finance, volume 48, issue 2, pages 177-201, DOI: 10.3326/pse.48.2.3.
• Afridi, Farzana & Barnwal, Prabhat & Sarkar, Shreya, 2024, "Timing the Transfer: Liquidity Constraints and the Transition to Clean Fuels," IZA Discussion Papers, IZA Network @ LISER, number 17104, Jun.
• Cruces, Guillermo & Tortarolo, Dario & Vazquez-Bare, Gonzalo, 2024, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," IZA Discussion Papers, IZA Network @ LISER, number 17256, Aug.
• Asllani, Alban & Dell'Anno, Roberto & Schneider, Friedrich, 2024, "Long-Run Estimates of the Global Informal Economies and New Insights for 152 Countries over 1997 to 2022 Using an Enhanced MIMIC Approach," IZA Discussion Papers, IZA Network @ LISER, number 17557, Dec.
• Salvatore Ciucci, 2024, "Tax evasion, education and shadow economy," Economic Change and Restructuring, Springer, volume 57, issue 4, pages 1-16, August, DOI: 10.1007/s10644-024-09732-8.
• Jordi J. Teixidó & F. Javier Palencia-González & José M. Labeaga & Xavier Labandeira, 2024, "Carbon Leakage from Fuel Taxes: Evidence from a Natural Experiment," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 87, issue 12, pages 3235-3270, December, DOI: 10.1007/s10640-024-00914-6.
• Thomas A. Gresik & Guttorm Schjelderup, 2024, "Transfer pricing under global adoption of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 243-261, February, DOI: 10.1007/s10797-023-09783-z.
• Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro, 2024, "Detecting envelope wages with e-billing information," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 26-65, February, DOI: 10.1007/s10797-023-09811-y.
• Pranvera Shehaj & Alfons J. Weichenrieder, 2024, "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 203-242, February, DOI: 10.1007/s10797-023-09812-x.