Research classified by Journal of Economic Literature (JEL) codes

2024

• 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.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 128-133, August.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 134-139, August.
• Enrico Nichelatti & Heikki Hiilamo, 2024, "The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 36, issue 5, pages 1198-1226, October, DOI: 10.1057/s41287-024-00631-2.
• Joana Garcia, 2024, "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 72, issue 4, pages 1411-1448, December, DOI: 10.1057/s41308-023-00227-6.

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.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023, "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series, CESifo, number 10462.
• 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, C.E.P.R. Discussion Papers, number 17796, Jan.
• Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 17970, Mar.
• Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023, "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18139, May.
• Almunia, Miguel & Henning, David J. & Knebelmann, Justine & Nakyambadde, Dorothy & Tian, Lin, 2023, "Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18151, May.
• Silve, Arthur & Verdier, Thierry, 2023, "The Dynastic Transmission of Power, Exit Options and the Coevolution of Rent-seeking Elites," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18165, May.
• Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18206, Jun.
• Ndiaye, Abdoulaye & Herkenhoff, Kyle & Cisse, Abdoulaye & Dell'Acqua, Alessandro & Mbaye, Aly, 2023, "How to Fund Unemployment Insurance with Informality and False Claims: Evidence from Senegal," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18483, Sep.
• Priya Manwaring & Tanner Regan, 2023, "Public Disclosure and Tax Compliance: Evidence from Uganda," CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford, number 2023-05.
• Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Notes, EU Tax Observatory, number 005, Feb.
• Kane Borders & Sofía Balladares Herbert & Mona Barake & Enea Baselgia, 2023, "Digital Service Taxes," Notes, EU Tax Observatory, number 006, Jun.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Notes, EU Tax Observatory, number 009, Dec.
• Annette Alstadsæter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Reports, EU Tax Observatory, number 004.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2023, "The long way to tax transparency: lessons from the early publishers of country-by-country reports," Working Papers, EU Tax Observatory, number 010, Jun.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2023, "Corporate tax avoidance and sales: micro evidence and aggregate implications," Working Papers, EU Tax Observatory, number 016, Apr.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2023, "Fiscal Consequences of Corporate Tax Avoidance," Working Papers, EU Tax Observatory, number 018, Jun.
• Enea Baselgia, 2023, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," Working Papers, EU Tax Observatory, number 019, Jun.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, EU Tax Observatory, number 020, Dec.
• Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023, "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 47, pages 649-656.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2022-33, Mar.
• Alfred James Kimea & Msizi Mkhize & Haruna Maama, 2023, "Firm-specific Determinants of Aggressive Tax Management among East African Firms," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 3, pages 100-108, May.
• Musa Dauda & Philip O. Alege & Olabanji O. Ewetan & Franklin F. Asemota, 2023, "Oil Revenue and Sustainable Economic Growth in Nigeria: Empirical Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 4, pages 150-155, July.
• Kadarisman Hidayat & Diana Zuhroh, 2023, "The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 6, pages 311-320, November.
• Zhou, Fuzhao & Shao, Pei & Xie, Feixue & Huang, Jianning, 2023, "The governance role of lender monitoring: Evidence from Borrowers' tax planning," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100679.
• Cheng, Hua & Chen, Xiaowei & Qi, Shusen, 2023, "Asymmetric corporate tax compliance: Evidence from a tax reform in China," China Economic Review, Elsevier, volume 79, issue C, DOI: 10.1016/j.chieco.2023.101967.
• Yan, Weibo & Gao, Sihan, 2023, "Pooling my personal account: Income responses to the payroll tax in China," China Economic Review, Elsevier, volume 79, issue C, DOI: 10.1016/j.chieco.2023.101983.
• Compagnie, Vincent & Struyfs, Kristof & Torsin, Wouter, 2023, "Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102463.
• Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023, "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, volume 160, issue C, DOI: 10.1016/j.jdeveco.2022.102954.
• Hamaguchi, Yoshihiro, 2023, "Environmental tax evasion as a determinant of the Porter and pollution haven hypotheses in a corrupt political system," Economic Analysis and Policy, Elsevier, volume 79, issue C, pages 610-633, DOI: 10.1016/j.eap.2023.06.032.
• Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023, "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106111.
• Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023, "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, volume 124, issue C, DOI: 10.1016/j.econmod.2023.106300.
• Li, Qiang & An, Lian & Zhang, Ren, 2023, "Corruption drives brain drain: Cross-country evidence from machine learning," Economic Modelling, Elsevier, volume 126, issue C, DOI: 10.1016/j.econmod.2023.106379.
• Dzhumashev, Ratbek & Levaggi, Rosella & Menoncin, Francesco, 2023, "Optimal tax enforcement with productive public inputs," Economic Modelling, Elsevier, volume 126, issue C, DOI: 10.1016/j.econmod.2023.106444.
• Fernández-Bastidas, Rocío, 2023, "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, volume 128, issue C, DOI: 10.1016/j.econmod.2023.106488.
• Economides, Philip & Nikolaishvili, Giorgi, 2023, "Measuring economic activity in the presence of superstar MNEs," Economics Letters, Elsevier, volume 226, issue C, DOI: 10.1016/j.econlet.2023.111077.
• Skov, Peer Ebbesen, 2023, "The effect of late payment penalties on the payment timing of owed taxes," Economics Letters, Elsevier, volume 229, issue C, DOI: 10.1016/j.econlet.2023.111200.
• De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023, "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, volume 233, issue C, DOI: 10.1016/j.econlet.2023.111407.
• Levenko, Natalia & Staehr, Karsten, 2023, "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2022.101047.
• Borrotti, Matteo & Rabasco, Michele & Santoro, Alessandro, 2023, "Using accounting information to predict aggressive tax location decisions by European groups," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101090.
• Ferrara, Giancarlo & Bucci, Valeria & Campagna, Arianna, 2023, "Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101099.
• Herranz, Moisés Meroño & Turino, Francesco, 2023, "Tax evasion, fiscal policy and public debt: Evidence from Spain," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101121.
• Toledo, Katia & Alvarado, Alfredo, 2023, "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101122.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023, "Giving to the children or the taxman?," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104382.
• Bussy, Adrien, 2023, "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, volume 159, issue C, DOI: 10.1016/j.euroecorev.2023.104571.
• Kim, Tae-Nyun & Lee, Pil-Seng, 2023, "Product market threats and tax avoidance," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102528.
• Feng, Chen & Ye, Yongwei & Bai, Caiquan, 2023, "Tax enforcement and corporate financial irregularities: Evidence from China," International Review of Financial Analysis, Elsevier, volume 88, issue C, DOI: 10.1016/j.irfa.2023.102697.
• Yan, Chao & Wang, Jiaxin & Wang, Zhi & Chan, Kam C., 2023, "Is reverence for life reverence for rule? Awe culture and corporate tax avoidance in China," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102855.
• Ye, Yongwei & Zeng, Lin & Tao, Yunqing & Yun, Feng, 2023, "Tax authority monitoring and corporate information disclosure quality in China," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102872.
• Shi, Xin & Hou, Jingru & Gu, Qiankun, 2023, "In-laws’ involvement in management and tax avoidance: Evidence from family firms in China," Finance Research Letters, Elsevier, volume 53, issue C, DOI: 10.1016/j.frl.2023.103646.
• Chen, Yunsen & Huang, Jianqiao & Li, Xiao & Ni, Xiaoran, 2023, "Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103770.
• Chaudhry, Neeru & Gupta, Aastha, 2023, "Do derivatives benefit shareholders? Evidence from India," Finance Research Letters, Elsevier, volume 55, issue PB, DOI: 10.1016/j.frl.2023.104012.
• Amin, Md Ruhul & Akindayomi, Akinloye & Sarker, Md Showaib Rahman & Bhuyan, Rafiqul, 2023, "Climate policy uncertainty and corporate tax avoidance," Finance Research Letters, Elsevier, volume 58, issue PD, DOI: 10.1016/j.frl.2023.104581.
• Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.jinteco.2023.103757.
• D’Avino, Carmela, 2023, "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, volume 73, issue C, DOI: 10.1016/j.irle.2023.106126.
• Yost, Benjamin P., 2023, "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101553.
• Kohlhase, Saskia & Wielhouwer, Jacco L., 2023, "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101568.
• Gavoille, Nicolas & Zasova, Anna, 2023, "Minimum wage spike and income underreporting: A back-of-the-envelope-wage analysis," Journal of Comparative Economics, Elsevier, volume 51, issue 1, pages 372-402, DOI: 10.1016/j.jce.2022.08.003.
• ten Kate, Fabian & Klasing, Mariko J. & Milionis, Petros, 2023, "Societal diversity, group identities and their implications for tax morale," Journal of Comparative Economics, Elsevier, volume 51, issue 3, pages 1048-1067, DOI: 10.1016/j.jce.2023.04.005.
• Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023, "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, volume 205, issue C, pages 338-358, DOI: 10.1016/j.jebo.2022.11.013.
• Vincent, Rose Camille, 2023, "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, volume 205, issue C, pages 443-467, DOI: 10.1016/j.jebo.2022.11.003.
• Kasper, Matthias & Rablen, Matthew D., 2023, "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 157-171, DOI: 10.1016/j.jebo.2023.01.013.
• Messacar, Derek, 2023, "Loss-averse tax manipulation and tax-preferred savings," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 257-278, DOI: 10.1016/j.jebo.2023.01.014.
• Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023, "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 305-326, DOI: 10.1016/j.jebo.2023.01.001.
• Canavire-Bacarreza, Gustavo & Eguino, Huáscar & Heller, Lorena & Roman, Soraya, 2023, "When do tax amnesties work?," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 350-375, DOI: 10.1016/j.jebo.2022.12.018.
• Kammas, Pantelis & Litina, Anastasia & Palivos, Theodore, 2023, "The Role of Institutions on the Nexus between Inequality and Public Education," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 529-540, DOI: 10.1016/j.jebo.2022.12.011.
• Sinning, Mathias & Zhang, Yinjunjie, 2023, "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, volume 210, issue C, pages 43-60, DOI: 10.1016/j.jebo.2023.03.029.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023, "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, volume 212, issue C, pages 756-777, DOI: 10.1016/j.jebo.2023.06.004.
• Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023, "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, volume 214, issue C, pages 406-442, DOI: 10.1016/j.jebo.2023.08.011.
• Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2023, "Taxation, health system endowment and institutional quality: ‘Social media’ perceptions across Europe," Journal of Economic Behavior & Organization, Elsevier, volume 215, issue C, pages 224-243, DOI: 10.1016/j.jebo.2023.09.010.
• Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023, "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, volume 215, issue C, pages 244-267, DOI: 10.1016/j.jebo.2023.09.017.
• Niizeki, Takeshi & Hamaaki, Junya, 2023, "Do the self-employed underreport their income? Evidence from Japanese panel data," Journal of the Japanese and International Economies, Elsevier, volume 67, issue C, DOI: 10.1016/j.jjie.2022.101244.
• Mikawa, Naoto & Yasuda, Shohei & Yukutake, Norifumi, 2023, "Does inheritance taxation reform promote to build inexpensive rental housing?," Journal of the Japanese and International Economies, Elsevier, volume 68, issue C, DOI: 10.1016/j.jjie.2023.101255.
• Rainone, Edoardo, 2023, "Tax evasion policies and the demand for cash," Journal of Macroeconomics, Elsevier, volume 76, issue C, DOI: 10.1016/j.jmacro.2023.103520.
• Moore, Rachel & Pecoraro, Brandon, 2023, "Quantitative analysis of a wealth tax for the United States: Exclusions and expenditures," Journal of Macroeconomics, Elsevier, volume 78, issue C, DOI: 10.1016/j.jmacro.2023.103559.
• Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023, "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, volume 97, issue C, DOI: 10.1016/j.joep.2023.102629.
• Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023, "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, volume 70, issue , DOI: 10.1016/j.mulfin.2023.100822.
• Fan, Rui & Pan, Jianping & Wang, Jenny Jing & Yu, Minggui, 2023, "Do government provided credit ratings enhance or impede a firm's access to trade credit?," Pacific-Basin Finance Journal, Elsevier, volume 77, issue C, DOI: 10.1016/j.pacfin.2022.101780.
• Athira, A. & Lukose, P.J. Jijo, 2023, "Do common institutional owners' activisms deter tax avoidance? Evidence from an emerging economy," Pacific-Basin Finance Journal, Elsevier, volume 80, issue C, DOI: 10.1016/j.pacfin.2023.102090.
• Blesse, Sebastian, 2023, "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, volume 78, issue C, DOI: 10.1016/j.ejpoleco.2023.102365.
• Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104785.
• Waseem, Mazhar, 2023, "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104783.
• Rubolino, Enrico, 2023, "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, volume 219, issue C, DOI: 10.1016/j.jpubeco.2023.104833.
• Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023, "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, volume 220, issue C, DOI: 10.1016/j.jpubeco.2023.104836.
• Langenmayr, Dominika & Zyska, Lennard, 2023, "Escaping the exchange of information: Tax evasion via citizenship-by-investment," Journal of Public Economics, Elsevier, volume 221, issue C, DOI: 10.1016/j.jpubeco.2023.104865.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023, "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104907.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023, "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104940.
• Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023, "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104967.
• Gavoille, Nicolas & Zasova, Anna, 2023, "What we pay in the shadows: Labor tax evasion, minimum wage hike and employment," Journal of Public Economics, Elsevier, volume 228, issue C, DOI: 10.1016/j.jpubeco.2023.105027.
• Garz, Marcel & Schneider, Andrea, 2023, "Data sharing and tax enforcement: Evidence from short-term rentals in Denmark," Regional Science and Urban Economics, Elsevier, volume 101, issue C, DOI: 10.1016/j.regsciurbeco.2023.103912.
• Razen, Michael & Kupfer, Alexander, 2023, "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 104, issue C, DOI: 10.1016/j.socec.2023.101990.
• Goudarzi, Mostafa & Mittone, Luigi, 2023, "Shrinking the shadow economy: Experimental insights into the role of financial development," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 107, issue C, DOI: 10.1016/j.socec.2023.102080.
• Henderson, J. Vernon & Liu, Vivian, 2023, "Urban land markets and city development: Sub-Saharan Africa," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119388, Jun.
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional effects of taxation in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120697, Nov.
• Campos, Nauro F. & De Grauwe, Paul & Ji, Yuemei, 2025, "Structural reforms and economic performance: the experience of advanced economies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120870, Mar.
• Iacono, Roberto & Smedsvik, Bård, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121084, Dec.
• Manwaring, Priya & Regan, Tanner Weldon Dean, 2023, "Public disclosure and tax compliance: evidence from Uganda," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121298, Jul.
• Torres Remírez, José, 2023, "Bunching: una revisión," El Trimestre Económico, Fondo de Cultura Económica, volume 90, issue 360, pages 1141-1163, octubre-d, DOI: https://doi.org/10.20430/ete.v90i36.
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• Patrick Velte, 2023, "Ownership structure and corporate tax avoidance: a structured literature review on archival research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 3, pages 696-731, September, DOI: 10.1108/JAAR-10-2022-0259.
• Nibontenin Yeo & Dorcas Amon Ahizi & Salifou Kigbajah Coulibaly, 2023, "Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries," Journal of Financial Crime, Emerald Group Publishing Limited, volume 31, issue 4, pages 1002-1021, June, DOI: 10.1108/JFC-03-2023-0042.
• Usama Alqalawi & Ahmad Alwaked & Anas Al Qudah, 2023, "Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 27, issue 3, pages 489-504, September, DOI: 10.1108/JMLC-04-2023-0082.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023, "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers, University of Barcelona School of Economics, number 2023/443.
• Gaetano Lisi, 2023, "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2023, issue 3, pages 309-327.
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• Javier Garcia-Bernardo & Petr Jansky, 2023, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/33, Dec, revised Dec 2023.
• Viertola, Marika, 2023, "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers, VATT Institute for Economic Research, number 155.
• Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2023, "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 14, Jun.
• Marika Viertola, 2023, "Profit Shifting of Multinational Enterprises: Evidence from the Nordics," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 18, Dec.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023, "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 7, Feb.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023, "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 8, Mar.
• Fuad Bahramov, 2023, "Elimination of tax complexity issues through financial literacy," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 13-22, June, DOI: 10.55654/JFS.2023.SP.01.
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