Research classified by Journal of Economic Literature (JEL) codes

2024

• 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.
• Paul R. Organ, 2024, "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 404-453, April, DOI: 10.1007/s10797-022-09767-5.
• Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024, "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 333-366, April, DOI: 10.1007/s10797-022-09770-w.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 593-634, April, DOI: 10.1007/s10797-023-09818-5.
• Gaetano Lisi, 2024, "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 685-701, June, DOI: 10.1007/s10797-023-09797-7.
• Maximiliano Lauletta & Felipe Montano Campos, 2024, "Is the forgiveness of a tax amnesty divine? Evidence from Argentina," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1229-1248, October, DOI: 10.1007/s10797-023-09799-5.
• Chang Cai & Xiaomin Cao, 2024, "Will fiscal transparency inhibit corporate tax avoidance? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1274-1294, October, DOI: 10.1007/s10797-023-09804-x.
• Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024, "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1342-1387, October, DOI: 10.1007/s10797-023-09805-w.
• Sebastián Castillo, 2024, "Tax policy design in a hierarchical model with occupational decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1295-1341, October, DOI: 10.1007/s10797-023-09806-9.
• Theodora Bermpei & Antonios Nikolaos Kalyvas & Simon Wolfe, 2024, "Does IRS Monitoring Matter for the Cost of Bank Loans?," Journal of Financial Services Research, Springer;Western Finance Association, volume 65, issue 2, pages 153-188, June, DOI: 10.1007/s10693-023-00403-9.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024, "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, volume 63, issue 3, pages 1293-1320, October, DOI: 10.1007/s11187-023-00844-5.
• Hirofumi Takikawa, 2024, "Optimal Income Taxation and Formalization of the Informal Economy," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2024-18, Jun.
• Hjalte Fejerskov Boas & Mona Barake, 2024, "Enforcing Taxes on Cryptocurrencies," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 24-21, Dec.
• I Putu Hendy Bimantara Dinata & Asqolani, 2024, "The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 70, pages 34-48, June.
• Ivo Bischoff & Nhat Luong & Konstantinos Madias & Levent Soyalp & Marta Szaban, 2024, "Acceptance of collective decisions – an experimental study using the mind game and scales of short-run affective state," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202407, May.
• Saudin Terzic & Maja Ploco, 2024, "Individual Tax Practitioners Attitudes: How to Increase Tax Capacity," Research in Applied Economics, Macrothink Institute, volume 16, issue 2, pages 24-36, December.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024, "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers, National Bureau of Economic Research, Inc, number 32134, Feb.
• Andrew Garin & Emilie Jackson & Dmitri K. Koustas, 2024, "New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 32368, Apr.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers, National Bureau of Economic Research, Inc, number 32714, Jul.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024, "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 32801, Aug.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024, "Tax Policy, Investment and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33132, Nov.
• Nicolas Ajzenman & Guillermo Cruces & Ricardo Perez-Truglia & Darío Tortarolo & Gonzalo Vazquez-Bare, 2024, "From Flat to Fair? The Effects of a Progressive Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 33286, Dec.
• Mukherjee, Sacchidananda & Badola, Shivani, 2024, "Revenue Mobilisation from Taxes on Alcoholic Beverages," Working Papers, National Institute of Public Finance and Policy, number 24/415, Jul.
• M. Hillion, 2024, "Une evaluation des achats transfrontaliers de tabac et des pertes fiscales associees en France," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2024-06.
• Vasil Bozev & Iva Raycheva, 2024, "The Hidden Economy in Bulgaria - Opinions and Assessments from Representatives of the Business," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-156, June.
• Lillyana Georgieva, 2024, "Perceived Manifestations of Shadow Economy in Bulgaria, Greece, Romania and Croatia According to a Eurobarometer Survey," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 30-48, June.
• Yonko Yotov, 2024, "Excise Control over the Tax Base for Excise Duty Taxation on Alcohol," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 62-81, September.
• Vessela Dimitrova, 2024, "Hidden Economy in Bulgaria Estimated by the MIMIC Approach," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 35-51, December.
• Maria Karpuzova & Alexander Naydenov, 2024, "The Shadow Sector of Bulgarian Economy: Assessments and Perceptions of Business Representatives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 5-20, December.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2024, "The Global Minimum Tax and the taxation of MNE profit," OECD Taxation Working Papers, OECD Publishing, number 68, Jan, DOI: 10.1787/9a815d6b-en.
• Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024, "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 39, issue 120, pages 853-895.
• Shawn Xiaoguang Chen, 2024, "Vulnerability to tax enforcement and spillovers of corruption: cross-industry evidence from China," The Journal of Law, Economics, and Organization, Oxford University Press, volume 40, issue 2, pages 289-337.

2023

• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 110-153, February, DOI: 10.1257/pol.20200321.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 2, pages 497-525, May, DOI: 10.1257/pol.20200200.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2023, "Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador," American Economic Review: Insights, American Economic Association, volume 5, issue 4, pages 427-444, December, DOI: 10.1257/aeri.20220321.
• V t Jedlicka, 2023, "International Tax Planning and Ownership Structure in the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 25, issue 64, pages 867-867, August.
• Evaldas RAISTENSKIS & Anatolijs KRIVINS & Ludmila ALEKSEJEVA, 2023, "Phehomenon of corruption in Albania: towards cigarrete smugling," Access Journal, Access Press Publishing House, volume 4, issue 2, pages 297-312, March, DOI: 10.46656/access.2023.4.2(10).
• Islombek M. Niyazmetov & Azizjon S. Rakhmonov & Otajon Otabekov, 2023, "Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 47-63, DOI: https://doi.org/10.15826/jtr.2023.9.
• Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023, "Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 76-97, DOI: https://doi.org/10.15826/jtr.2023.9.
• Muhammad Syukur & Chatrudee Jongsureyapart, 2023, "The influence of foreign ownership on tax avoidance in Thailand: A study from an emerging economy," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 98-100, DOI: https://doi.org/10.15826/jtr.2023.9.
• Afrizal Tahar & Andan Yunianto & Hafiez Sofyani & Panubut Simorangkir & Velisa Devina Remalya & Siti Fatimah Az-Zahro, 2023, "The Impact of Perceptions of Corruption and Trust in Government on Indonesian Micro, Small and Medium Enterprises Compliance with Tax Laws," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 278-293, DOI: https://doi.org/10.15826/jtr.2023.9.
• Diana L. Becerra-Peña & Alejandra Rosales-Soto & Patricia Gutiérrez Moreno, 2023, "Tax challenges digitalization of the economy: a reflection on the BEPS Project," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 12-39, June, DOI: https://doi.org/10.36105/theanahuac.
• Javier Eliott Olmedo Castillo, 2023, "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 62-89, June, DOI: https://doi.org/10.36105/theanahuac.
• Friedrich Schneider, 2023, "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, volume 15, issue 1, pages 257-277, October, DOI: 10.1146/annurev-resource-090822-114.
• Zaroki, Shahryar & Motameni, Mani & Salehi Baboli, Mobina, 2023, "The Effect of Oil Rent on Tax in Iran, Focusing on the Role of the Underground Economy (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 28, issue 3, pages 71-104, December.
• Stefan Petranov & Ìilena Angelova & Lillyana Georgieva & Radostina Ivcheva & Nino Avreyski, 2023, "Is Tax Morale Homogeneous in Bulgaria?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 64-87.
• Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023, "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1414, Jun.
• Christian Traxler & Libor Dušek, 2023, "Fines, Non-Payment, and Revenues: Evidence from Speeding Tickets," Berlin School of Economics Discussion Papers, Berlin School of Economics, number 0023, Jul, DOI: 10.48462/opus4-5046.
• Stanisław Cichocki & Andrzej Torój, 2023, "Estimating the size of informal economy in a post-transition country – the case of Poland," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 23, issue 1, pages 91-116.
• Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2023, "Tax morale, fiscal capacity, and war," Annals of Public and Cooperative Economics, Wiley Blackwell, volume 94, issue 2, pages 445-474, June, DOI: 10.1111/apce.12388.
• Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023, "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, volume 25, issue 4, pages 679-726, August, DOI: 10.1111/jpet.12634.
• Francesco Alosa, 2023, "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1186, Mar.
• Francesco Menoncin & Andrea Modena, 2023, "Dynamic Tax Evasion and Growth With Heterogeneous Agents," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2023_393, Feb.
• Francesco Menoncin & Andrea Modena & Luca Regis, 2023, "Dynamic Tax Evasion and Capital Misallocation in General Equilibrium," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2023_453, Aug.
• Biondi Yuri, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 407-415, November, DOI: 10.1515/ael-2022-0054.
• Vitols Sigurt, 2023, "Board Level Employee Representation and Tax Avoidance in Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 457-478, November, DOI: 10.1515/ael-2019-0056.
• Arbex Marcelo & Corrêa Márcio V. & Magalhães Marcos R. V., 2023, "Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy," The B.E. Journal of Macroeconomics, De Gruyter, volume 23, issue 1, pages 241-278, January, DOI: 10.1515/bejm-2021-0076.
• Christian Imboden & John Voorheis & Caroline Weber, 2023, "Self-Employment Income Reporting on Surveys," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 23-19, Apr.
• Priya Manwaring & Tanner Regan, 2023, "Public disclosure and tax compliance: evidence from Uganda," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1937, Jul.
• Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers, Centre for Economic Performance, LSE, number 050, May.
• Lilith Burgstaller & Annabelle Doerr & Sarah Necker, 2023, "Do Household Tax Credits Increase the Demand for Legally Provided Services?," CESifo Working Paper Series, CESifo, number 10211.
• Marwin Heinemann & Wojciech Stiller, 2023, "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series, CESifo, number 10227.
• Sebastian Beer & Ruud de Mooij & Ruud A. De Mooij, 2023, "Coming Clean on Your Taxes," CESifo Working Paper Series, CESifo, number 10295.
• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023, "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series, CESifo, number 10310.
• David R. Agrawal & Kenneth Tester, 2023, "State Taxation of Nonresident Income and the Location of Work," CESifo Working Paper Series, CESifo, number 10353.
• Nigar Hashimzade, 2023, "Tax Uncertainty and Welfare-Improving Tax Disputes," CESifo Working Paper Series, CESifo, number 10392.
• Arthur Silve & Thierry Verdier & Thierry Verdier, 2023, "The Dynastic Transmission of Power, Exit Options and the Coevolution of Rent-Seeking Elites," CESifo Working Paper Series, CESifo, number 10410.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský & Katarzyna Anna Bilicka, 2023, "Fiscal Consequences of Corporate Tax Avoidance," CESifo Working Paper Series, CESifo, number 10415.
• Marcos Takanohashi & Marcel Ribeiro & Friedrich Schneider, 2023, "The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model," CESifo Working Paper Series, CESifo, number 10461.
• Wladislaw Mill & Cornelius Schneider, 2023, "The Bright Side of Tax Evasion," CESifo Working Paper Series, CESifo, number 10615.
• Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series, CESifo, number 10708.
• Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023, "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series, CESifo, number 10721.
• Clement Anne & Cyril Chalendard & Ana Fernandes & Bob Rijkers & Vincent Vicard & Ana Margarida Fernandes, 2023, "Containing Tariff Evasion," CESifo Working Paper Series, CESifo, number 10795.
• Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023, "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," CESifo Working Paper Series, CESifo, number 10836.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2023, "Profit Shifting and Firm Credit," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-70, Aug.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers, CEPII research center, number 2023-15, Jun.
• Clément Anne & Cyril Chalendard & Ana Fernandes & Bob Rijkers & Vincent Vicard, 2023, "Containing Tariff Evasion," Working Papers, CEPII research center, number 2023-22, Nov.
• Alejandro Garavito Carrascal, 2023, "Distribuci√≥n de los ingresos y tributaci√≥n √≥ptima para Colombia, buscando la eficiencia y la equidad," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 20915, Sep.
• Florencia Pedroni, 2023, "Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants," Estudios Gerenciales, Universidad Icesi, volume 39, issue 166, pages 24-36, DOI: 10.18046/j.estger.2023.166.5403.
• Arjan Lejour & Maarten van 't Riet, 2023, "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 450, Oct, DOI: 10.34932/0edy-v759.
• Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Miller , Douglas L. & Patacchini, Eleonora, 2023, "Refining Public Policies with Machine Learning: The Case of Tax Auditing," CEPR Discussion Papers, Centre for Economic Policy Research, number 17796, Jan.
• Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers, Centre for Economic Policy Research, number 17801, Jan.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2023, "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers, Centre for Economic Policy Research, number 17970, Mar.