Research classified by Journal of Economic Literature (JEL) codes

2023

• Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023, "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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.
• Vishnu K. Ramesh & A. Athira, 2023, "Geopolitical risk and corporate tax behavior: international evidence," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 2, pages 406-429, June, DOI: 10.1108/IJMF-10-2022-0428.
• 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.
• Tijmen Tuinsma & Kristof De Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2023, "Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/04, Feb, revised Feb 2023.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023, "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/13, May, revised May 2023.
• 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.
• James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023, "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, volume 11, issue 9, pages 1-22, September.
• Erhan Çelik & İsa Sağbaş, 2023, "Prospect Theory And Factors Affecting Tax Compliance," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 6, issue 1, pages 1-21, July, DOI: 10.46737/emid.1240981.
• Tanner Regan & Priya Manwaring, 2023, "Public Disclosure and Tax Compliance: Evidence from Uganda," Working Papers, The George Washington University, Institute for International Economic Policy, number 2023-04, Apr.
• Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023, "Corruption in Customs," Post-Print, HAL, number hal-03934230, Feb, DOI: 10.1093/qje/qjac032.
• Rose Camille Vincent, 2023, "Vertical taxing rights and tax compliance norms," Post-Print, HAL, number hal-04055059, Jan, DOI: 10.1016/j.jebo.2022.11.003.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Post-Print, HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023, "Tax competition in the presence of profit shifting," Post-Print, HAL, number hal-04184030, Aug, DOI: 10.1016/j.jpubeco.2023.104940.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Post-Print, HAL, number hal-04563980, Dec.
• Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Post-Print, HAL, number halshs-04103949, Feb.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04563948, Oct.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE Working Papers, HAL, number halshs-04563948, Oct.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Sciences Po Economics Publications (main), HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers, HAL, number halshs-04423923, Dec.
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• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Working Papers, HAL, number halshs-04563948, Oct.
• Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023, "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/12, Aug.
• Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023, "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/22, Nov, revised 27 Sep 2024.
• Aronsson, Thomas & Xu, Fei, 2023, "Optimal income taxation without tax evasion," Umeå Economic Studies, Umeå University, Department of Economics, number 1020, Dec, revised 24 Oct 2024.
• César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2023, "Modelización de los factores que afectan al fraude fiscal con técnicas de minería de datos: aplicación al Impuesto de la Renta en España," Hacienda Pública Española / Review of Public Economics, IEF, volume 246, issue 3, pages 137-164, September.
• Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023, "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2023n05, Apr.
• Muliani Mangngalla' & Alimuddin & Grace T. Pontoh, 2023, "The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 122-129, March, DOI: 10.33146/2307-9878-2023-1(99)-122-1.
• Wilsa Road Betterment Sitepu & Salwani Arbak, 2023, "Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-71, December, DOI: 10.33146/2307-9878-2023-4(102)-60-7.
• Stevanie & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu, 2023, "Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 72-80, December, DOI: 10.33146/2307-9878-2023-4(102)-72-8.
• Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023, "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers), Inter-American Development Bank, number 12912, May, DOI: http://dx.doi.org/10.18235/0004927.
• Krakowski, Krzysztof & Ronconi, Lucas, 2023, "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 12930, Jun, DOI: http://dx.doi.org/10.18235/0004967.
• Cruces, Guillermo, 2023, "Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 13034, Aug, DOI: http://dx.doi.org/10.18235/0005079.
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional Effects of Taxation in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13184, Oct, DOI: http://dx.doi.org/10.18235/0005230.
• José María Durán-Cabré & Alejandro Esteller-Moré & Leonzio Rizzo & Riccardo Secomandi, 2023, "Fiscal Knowledge and its Impact on Revealed Mwtp in Covid Times: Evidence from Survey Data," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/02.
• Alejandro Esteller-Moré & Umberto Galmarini, 2023, "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/03.
• José María Durán-Cabré & Alejandro Esteller-Moré & Leonzio Rizzo & Riccardo Secomandi, 2023, "Has Covid Vaccination Success Increased the Marginal Willingness to Pay Taxes?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/08.
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• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Joana Andrade Vicente, 2023, "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0274, May.
• Joana Andrade Vicente, 2023, "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0286, Aug.
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• Daniel Hungerman, 2023, "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 43-68, February, DOI: 10.1007/s10797-021-09710-0.
• Roberto Dell’Anno, 2023, "Measuring the unobservable: estimating informal economy by a structural equation modeling approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 247-277, February, DOI: 10.1007/s10797-022-09742-0.
• Roberto Dell’Anno, 2023, "Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 278-279, February, DOI: 10.1007/s10797-022-09774-6.
• Joel Slemrod & Yulia Kuchumova, 2023, "Gifts to government," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 453-492, April, DOI: 10.1007/s10797-021-09715-9.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023, "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 281-304, April, DOI: 10.1007/s10797-021-09720-y.
• Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023, "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 525-563, April, DOI: 10.1007/s10797-022-09743-z.
• Axel Prettl & Dominik Hagen, 2023, "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 565-634, June, DOI: 10.1007/s10797-021-09719-5.
• Gareth Liu-Evans & Shalini Mitra, 2023, "Formal sector enforcement and welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 706-728, June, DOI: 10.1007/s10797-022-09725-1.
• Thiess Buettner & Annalisa Tassi, 2023, "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 849-878, June, DOI: 10.1007/s10797-023-09776-y.
• Drahomir Klimsa & Robert Ullmann, 2023, "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1002-1035, August, DOI: 10.1007/s10797-022-09732-2.
• Piotr Dybka & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój, 2023, "Measuring the model uncertainty of shadow economy estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1069-1106, August, DOI: 10.1007/s10797-022-09737-x.
• Nazila Alinaghi & John Creedy & Norman Gemmell, 2023, "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1137-1184, August, DOI: 10.1007/s10797-022-09759-5.
• Pedro A. Cabra-Acela, 2023, "Rewarding good taxpayers: an effective mechanism?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1688-1717, December, DOI: 10.1007/s10797-022-09771-9.
• Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023, "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, volume 186, issue 1, pages 105-135, August, DOI: 10.1007/s10551-022-05250-7.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023, "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, volume 61, issue 2, pages 539-557, August, DOI: 10.1007/s11187-022-00709-3.
• Per Engström & Johannes Hagen & Edvard Johansson, 2023, "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, volume 61, issue 4, pages 1747-1771, December, DOI: 10.1007/s11187-023-00749-3.
• Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023, "Az adócsalási hajlandóság empirikus vizsgálata
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• Makoto HASEGAWA & Michi KAKEBAYASHI, 2023, "The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-004-v2, May.
• Markus Diller & Johannes Lorenz & David Meier, 2023, "The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion - Insights from an Agent-Based Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 3, pages 235-274, DOI: 10.1628/fa-2023-0007.
• Guat Khim Hooy & Lian Kee Phua, 2023, "CEO Power, Board Tenure Diversity and Tax Avoidance: Empirical Evidence from Malaysia," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 60, issue 2, pages 145-162, December, DOI: 10.22452/MJES.vol60no2.1.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Toward the Destination, but Sales Tax Competition Remains," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
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• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households," NBER Working Papers, National Bureau of Economic Research, Inc, number 31055, Mar.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers, National Bureau of Economic Research, Inc, number 31074, Mar.
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• Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 31333, Jun.
• Augustin Bergeron & Gabriel Z. Tourek & Jonathan L. Weigel, 2023, "The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC," NBER Working Papers, National Bureau of Economic Research, Inc, number 31685, Sep.
• Francesco Pappadà & Kenneth S. Rogoff, 2023, "Rethinking the Informal Economy and the Hugo Effect," NBER Working Papers, National Bureau of Economic Research, Inc, number 31963, Dec.
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• Mukherjee, Sacchidananda, 2023, "Revenue Implications of GST on Indian State Finances," Working Papers, National Institute of Public Finance and Policy, number 23/388, Jan.
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• Radostina Ivcheva, 2023, "Modeling the Shadow Economy. Why Does the Bulgarian Carry out Undeclared Employment?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 856-866, December.
• Baneng NAAPE, 2023, "Can Credit Scores Enhance Tax Compliance In South Africa?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 8, issue 2, pages 33-47, September, DOI: http://doi.org/10.47535/1991ojbe171.
• Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023, "Corruption in Customs," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 138, issue 1, pages 575-636.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 3, pages 1499-1534.
• Roberto Gómez-Cram & Marcel Olbert & Holger Müller, 2023, "Measuring the Expected Effects of the Global Tax Reform," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 12, pages 4965-5011.
• Laurentiu-Mihai Tanase & Irene-Ioana Draghici & Norina Popovici, 2023, "Transfer Pricing in the European Union Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 245-248, August.
• Laurentiu-Mihai Tanase & Maxim Cetulean & Norina Popovici, 2023, "The Impact of Tax Avoidance in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 170-174, December.
• Cristina Lazar & Ionel Bostan, 2023, "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 725-732, December.
• Corina Elena Manta & Alexandra Danila, 2023, "Tax Evasion in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 760-766, December.
• Endrit Lami, 2023, "Political Budget Cycles in the Context of a Transition Economy: The Case of Albania," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 2, pages 221-262, June, DOI: 10.1057/s41294-022-00191-6.
• Vladan Ivanovic & Endrit Lami & Drini Imami, 2023, "Political Budget Cycles in Early Versus Regular Elections: The Case of Serbia," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 3, pages 551-581, September, DOI: 10.1057/s41294-023-00210-0.
• Vincent Vicard, 2023, "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 369-414, June, DOI: 10.1057/s41308-022-00178-4.
• Vincent Vicard, 2023, "Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 574-575, June, DOI: 10.1057/s41308-022-00191-7.
• Ludvig Wier & Hayley Erasmus, 2023, "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 3, pages 791-816, September, DOI: 10.1057/s41308-022-00180-w.
• Domenico Buccella & Luciano Fanti & Luca Gori, 2023, "Tax evasion in a Cournot duopoly with unions," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2023/293, Apr.
• Saulitis, Andris & Chapkovski, Philipp, 2023, "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper, University Library of Munich, Germany, number 116560, Mar.
• Gómez-Rámirez, Leopoldo & Sánchez, Gonzalo E., 2023, "On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador," MPRA Paper, University Library of Munich, Germany, number 117825, Jun.
• Cascavilla, Alessandro, 2023, "Negotiated transfer pricing and uncertain regulation: a simulated trust game approach," MPRA Paper, University Library of Munich, Germany, number 118703.