Research classified by Journal of Economic Literature (JEL) codes

2022

• Daniel Reck & Joel Slemrod & Trine Vattø, 2022, "Public disclosure of tax information. Compliance tool or social network?," Discussion Papers, Statistics Norway, Research Department, number 975, Mar.
• María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022, "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, volume 34, issue 2, pages 167-198, April, DOI: 10.1080/09535314.2020.1865882.
• Yoshimi Adachi & Hikaru Ogawa, 2022, "Cross-Border Shopping, E-Commerce, and Consumption Tax Revenues in Japan," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-1204, Nov.
• James Alm & Matthias Kasper, 2022, "Using behavioural economics to understand tax compliance," Working Papers, Tulane University, Department of Economics, number 2207, Nov.
• James Alm, 2022, "Devising Administrative Approaches for Improving Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2208, Nov.
• James Alm & Matthias Kasper & Erich Kirchler, 2022, "Can ethics change? Enforcement and its effects on taxpayer compliance," Working Papers, Tulane University, Department of Economics, number 2209, Nov.
• Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2022, "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Working Papers, Tulane University, Department of Economics, number 2210, Nov.
• Jorge Gallego & Federico Ortega, 2022, "Can Facebook Ads and Email Messages Increase Fiscal Capacity? Experimental Evidence from Venezuela," Economic Development and Cultural Change, University of Chicago Press, volume 70, issue 4, pages 1531-1563, DOI: 10.1086/714011.
• Ludvig Wier & Gabriel Zucman, 2022, "Global profit shifting, 1975-2019," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2022-121.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022, "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2022-97.
• Sutirtha Bagchi, 2022, "Withholding Matters: The Impact of Act 32 on Compliance with the Earned Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 54, May.
• Sutirtha Bagchi, 2022, "The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 58, Nov.
• Koloane Cathrine Thato & Bodhlyera Oliver, 2022, "A statistical approach to modeling the underground economy in South Africa," Journal of Economics and Management, Sciendo, volume 44, issue 1, pages 64-95, January, DOI: 10.22367/jem.2022.44.04.
• Williams Colin C. & Gashi Ardiana, 2022, "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, volume 17, issue 2, pages 83-95, December, DOI: 10.2478/jeb-2022-0016.
• Collin,Matthew Edward & Di Maro,Vincenzo & Evans,David K. & Manang,Frederik, 2022, "Property Tax Compliance in Tanzania : Can Nudges Help ?," Policy Research Working Paper Series, The World Bank, number 10148, Aug.
• Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 63, issue 3, pages 1325-1355, August, DOI: 10.1111/iere.12569.
• Petr Janský & Markus Meinzer & Miroslav Palanský, 2022, "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, volume 16, issue 3, pages 673-704, July, DOI: 10.1111/rego.12380.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1393.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1418.
• Mohammad Zoynul Abedin & M. Kabir Hassan & Imran Khan & Ivan F. Julio, 2022, "Feature Transformation for Corporate Tax Default Prediction: Application of Machine Learning Approaches," Asia-Pacific Journal of Operational Research (APJOR), World Scientific Publishing Co. Pte. Ltd., volume 39, issue 04, pages 1-26, August, DOI: 10.1142/S0217595921400170.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022, "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 67, issue 06, pages 2049-2065, December, DOI: 10.1142/S021759082050040X.
• Burgstaller, Lilith & Pfeil, Katharina, 2022, "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 22/6.
• Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022, "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 22/7.
• Giese, Henning & Koch, Reinald & Gamm, Markus, 2022, "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 270.
• Knaisch, Jonas, 2022, "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 271.
• Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022, "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 274.
• Kohnert, Dirk, 2022, "Outside sources of terrorist threats in West Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 301046, DOI: 10.5281/zenodo.7314096.
• Kohnert, Dirk, 2022, "Sources extérieures des menaces terroristes en Afrique de l'Ouest," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 301047, DOI: 10.5281/zenodo.7314102.
• Khadjavi, Menusch & Vertelman, Marjolein, 2022, "Closing pandora's box: How to improve the common reporting standard," Kiel Working Papers, Kiel Institute for the World Economy, number 2223.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022, "Taxation of Top Incomes and Tax Avoidance," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264016.
• Martinangeli, Andrea & Windsteiger, Lisa, 2022, "Cheating Responses to Tax Evasion," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264029.
• Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022, "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 20, issue 5, pages 640-661.
• Luca Bagnato, 2022, "Does historical fiscal capacity leave a long-lasting legacy? Evidence from TV tax evasion," ECON - Working Papers, Department of Economics - University of Zurich, number 424, Dec.
• Pablo Balán & Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2022, "Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo," American Economic Review, American Economic Association, volume 112, issue 3, pages 762-797, March, DOI: 10.1257/aer.20201159.
• Oyebola Okunogbe & Victor Pouliquen, 2022, "Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 1, pages 341-372, February, DOI: 10.1257/pol.20200123.
• Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022, "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 111-150, November, DOI: 10.1257/pol.20200258.
• Sébastien Laffitte & Farid Toubal, 2022, "Multinationals' Sales and Profit Shifting in Tax Havens," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 371-396, November, DOI: 10.1257/pol.20200203.
• Emmanuel Saez & Gabriel Zucman, 2022, "Wealth Taxation: Lessons from History and Recent Developments," AEA Papers and Proceedings, American Economic Association, volume 112, pages 58-62, May, DOI: 10.1257/pandp.20221055.
• Philip DeCicca & Donald Kenkel & Michael F. Lovenheim, 2022, "The Economics of Tobacco Regulation: A Comprehensive Review," Journal of Economic Literature, American Economic Association, volume 60, issue 3, pages 883-970, September, DOI: 10.1257/jel.20201482.
• Florin ANDREI & Alina PETRAȘ, 2022, "SAF-T – The Reporting that Will Improve the Collection?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 52-56, December , DOI: 10.37945/cbr.2021.12.06.
• Giga ABUSERIDZE & Inga PALIANI-DITTRICH & Moris SHALIKASHVILI & Vitolds ZAHARS, 2022, "Challenges and economic adjustment policies in the EU," Access Journal, Access Press Publishing House, volume 3, issue 2, pages 136-146, April, DOI: 10.46656/access.2022.3.2(4).
• Oksana N. Harkushenko, 2022, "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2022.8.
• Gustavo A. Yepes-López & Ufuk Gergerlioğlu, 2022, "Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 69-87, DOI: https://doi.org/10.15826/jtr.2022.8.
• Muhammad Syukur & Marziana Madah Marzuki & Maheran Zakaria, 2022, "Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 170-185, DOI: https://doi.org/10.15826/jtr.2022.8.
• Yu Kun Wang & Li Zhang, 2022, "Tax Revenue, Night Lights and Underground Economy: Evidence from China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 186-198, DOI: https://doi.org/10.15826/jtr.2022.8.
• Arun Sharma & Renuka Sharma, 2022, "Exploring Tax Decision Factors: A Perspective from North Indian Tax Practitioners," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 285-297, DOI: https://doi.org/10.15826/jtr.2022.8.
• Mohammed Saleh Al-Maghrebi & Noor Sharoja Sapiei & Mazni Abdullah, 2022, "Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 312-335, DOI: https://doi.org/10.15826/jtr.2022.8.
• DOBRA Iulian Bogdan, 2022, "Ï»¿The Efficiency Of Financial-Fiscal Control - An Objective Necessity Of The Romanian Society," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-13.
• Hayato Kato & Hirofumi Okoshi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers, arXiv.org, number 2201.02919, Jan, revised Feb 2022.
• Javier Garcia-Bernardo & Petr Jansk'y, 2022, "Profit Shifting of Multinational Corporations Worldwide," Papers, arXiv.org, number 2201.08444, Jan, revised Dec 2023.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting and International Tax Reforms," Papers, arXiv.org, number 2211.04388, Nov, revised Jan 2025.
• Jan Brzozowski & Nicola Daniele Coniglio, 2022, "The Effect of International Migration on Tax Morale in the Home Country: Evidence from Poland," EGEIWP, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", number 03-2022, Dec, revised Jan 2023.
• Nataliia Holovchenko & Oleksand Holovchenko, 2022, "Development And Strengthening The Institute Of Tax Consultants In The Tax System Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5169/2022-1-2.
• Olena Makarova, 2022, "Criminal Liability For Smuggling Of Goods: Ukrainian Prospects And Foreign Experience," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5169/2022-1-5.
• Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022, "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
• Francesco Berardini & Fabrizio Renzi, 2022, "Mind the Gap! The (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 669, Feb.
• Jhorland Ayala-García & Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena & Eduardo José Heilbron-Fernández & Jéssica Dayana Suret-Leguizamón, 2022, "La corrupción en Colombia: un análisis integral," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 307, May, DOI: 10.32468/dtseru.307.
• Andrea Otero-Cortés, 2022, "Heterogeneous Returns of Informality: Evidence From Brazil," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 310, Jun, DOI: 10.32468/dtseru.310.
• Emanuele Bracco & Luisanna Onnis, 2022, "Immigration, amnesties, and the shadow economy," Bulletin of Economic Research, Wiley Blackwell, volume 74, issue 4, pages 1135-1162, October, DOI: 10.1111/boer.12337.
• Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2022, "The Weak State Trap," Economica, London School of Economics and Political Science, volume 89, issue 354, pages 293-331, April, DOI: 10.1111/ecca.12399.
• Neil Cummins, 2022, "The hidden wealth of English dynasties, 1892–2016," Economic History Review, Economic History Society, volume 75, issue 3, pages 667-702, August, DOI: 10.1111/ehr.13120.
• Martin Dufwenberg & Katarina Nordblom, 2022, "Tax evasion with a conscience," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 1, pages 5-29, February, DOI: 10.1111/jpet.12547.
• Giuseppe Pulina & Skerdilajda Zanaj, 2022, "Tax competition and phantom FDI," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 6, pages 1342-1363, December, DOI: 10.1111/jpet.12575.
• Freytag Andreas & Schneider Friedrich & Spiegel Sebastian E., 2022, "The Influence of Economic Freedom on the Shadow Economy in Developed and Developing Countries," The Economists' Voice, De Gruyter, volume 19, issue 2, pages 205-227, December, DOI: 10.1515/ev-2022-0008.
• Ram Singh, 2022, "Do the Wealthy Underreport their Income? Analysing Relationship between Wealth and Reported Income in India," Working papers, Centre for Development Economics, Delhi School of Economics, number 331, Dec.
• Katarzyna Bilicka & Daniela Scur, 2022, "Organizational capacity and profit shifting," POID Working Papers, Centre for Economic Performance, LSE, number 048, Dec.
• Aisha Baisalova, 2022, "Exploring Border Effects: Sensitivity of Cigarette Consumption to Excise Tax," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp726, Jul.
• Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022, "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series, CESifo, number 10054.
• Andrea F.M. Martinangeli & Lisa Windsteiger, 2022, "The Propagation of Unethical Behaviours: Cheating Responses to Tax Evasion," CESifo Working Paper Series, CESifo, number 10144.
• Ronald B. Davies & Zuzanna Studnicka, 2022, "Tariff Evasion, the Trade Gap, and Structural Trade," CESifo Working Paper Series, CESifo, number 10151.
• Niels Johannesen & Jakob Miethe & Daniel Weishaar, 2022, "Homes Incorporated: Offshore Ownership of Real Estate in the U.K," CESifo Working Paper Series, CESifo, number 10159.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2022, "The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules," CESifo Working Paper Series, CESifo, number 10183.
• Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022, "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series, CESifo, number 9511.
• Niels Johannesen, 2022, "The Global Minimum Tax," CESifo Working Paper Series, CESifo, number 9527.
• Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022, "Pennies from Haven: Wages and Profit Shifting," CESifo Working Paper Series, CESifo, number 9590.
• Elisa Casi & Evelina Gavrilova & David Murphy & Floris Zoutman, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," CESifo Working Paper Series, CESifo, number 9594.
• Maria Ferrara & Elisabetta Marzano & Monica Varlese, 2022, "Fiscal Consolidation Plans with Underground Economy," CESifo Working Paper Series, CESifo, number 9622.
• Katarzyna Anna Bilicka & André Seidel, 2022, "Measuring Firm Activity from Outer Space," CESifo Working Paper Series, CESifo, number 9701.
• Baptiste Souillard, 2022, "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series, CESifo, number 9720.
• Clemens Fuest & Stefan Greil & Felix Hugger & Florian Neumeier, 2022, "Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data," CESifo Working Paper Series, CESifo, number 9757.
• Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022, "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series, CESifo, number 9791.
• Lilith Burgstaller & Lars P. Feld & Katharina Pfeil, 2022, "Working in the Shadow: Survey Techniques for Measuring and Explaining Undeclared Work," CESifo Working Paper Series, CESifo, number 9810.
• Ingar K. Haaland & Andreas Olden, 2022, "Fraud Concerns and Support for Economic Relief Programs," CESifo Working Paper Series, CESifo, number 9925.
• Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022, "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series, CESifo, number 9987.
• Matthew Collin & Vincenzo Di Maro & David K. Evans & Fredrick Manang, 2022, "Property Tax Compliance in Tanzania: Can Nudges Help?," Working Papers, Center for Global Development, number 621, Aug.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 631.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-94, Dec.
• Manuel Monge & Carlos Poza & Sofía Borgia, 2022, "A proposal of a suspicion of tax fraud indicator based on Google trends to foresee Spanish tax revenues," International Economics, CEPII research center, issue 169, pages 1-12.
• Julien Martin & Florian Mayneris, 2022, "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports, CIRANO, number 2022rp-06, Aug.
• S Saavedra, 2022, "The response of illegal mining to revealing its existence," Documentos de Trabajo, Universidad del Rosario, number 20078, May.
• David Robles Ortiz & Luz Dary Beltr�n Jaimes & Mar�a del Carmen Delgado L�pez, 2022, "Impacto económico y social de la formalización laboral en México," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 41, issue 86, pages 185-212.
• Jhorland Ayala-García & Jaime Bonet-Mor�n & Gerson Javier P�rez-Valbuena & Eduardo Jos� Heilbron-Fern�ndez & J�ssica Dayana Suret-Leguizam�n, 2022, "La corrupción en Colombia: un análisis integral," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 20080, May, DOI: 10.32468/dtseru.307.
• Andrea Otero-Cortés, 2022, "Heterogeneous Returns of Informality: Evidence From Brazil," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 20176, Jun, DOI: 10.32468/dtseru.310.
• Florencia Verónica Pedroni & Gabriela Pesce & Anah� Briozzo, 2022, "Inclusión financiera, medios de pago electrónicos y evasión tributaria: análisis económico y aplicación en Argentina," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, volume 41, issue 73, pages 171-202.
• David Sturrock & Stefan Groot & Jan Möhlmann, 2022, "Wealth, gifts, and estate planning at the end of life," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 442, Nov, DOI: 10.34932/Z637-6D44.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16891, Jan.
• Johannesen, Niels, 2022, "The Global Minimum Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16925, Jan.
• Brockmeyer, Anne & Sáenz Somarriba, Magaly, 2022, "Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17097, Jul.
• Bilicka, Katarzyna & Seidel, Andre, 2022, "Measuring Firm Activity from Outer Space," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17220, Apr.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17453, Jul.
• Brockmeyer, Anne & Hernandez, Marco, 2022, "Taxation, Information and Withholding: Evidence from Costa Rica," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17716, Nov.
• Johannesen, Niels & Miethe, Jakob & Weishaar, Daniel, 2022, "Homes Incorporated: Offshore Ownership of Real Estate in the U.K," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17738, Dec.
• Theresa Neef & Panayiotis Nicolaides & Lucas Chancel & Thomas Piketty & Gabriel Zucman, 2022, "Effective sanctions against oligarchs and the role of a European Asset Registry," Notes, EU Tax Observatory, number 003, Mar.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Notes, EU Tax Observatory, number 004, Nov.
• Annette Alstadsæter & Matthew Collin & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2025, "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers, EU Tax Observatory, number 001, Sep.
• Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022, "Pennies from Haven: Wages and Profit Shifting," Working Papers, EU Tax Observatory, number 002, Feb.
• Javier Garcia-Bernardo & Gabriel Zucman & Petr Janský, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 003, May.
• Jeanne Bomare & Ségal Le Guern Herry, 2022, "Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK," Working Papers, EU Tax Observatory, number 004, Jun.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, EU Tax Observatory, number 005, Sep.
• Juliana Londoño-Vélez & Dario Tortarolo, 2022, "Revealing 21% of GDP in Hidden Assets: Evidence from Argentina’s Tax Amnesties," Working Papers, EU Tax Observatory, number 006, Oct.
• Ludvig Wier & Gabriel Zucman, 2022, "Global profit shifting, 1975–2019," Working Papers, EU Tax Observatory, number 007, Dec.
• Annette Alstadsæter & Andreas Økland, 2022, "Increasing cross-border ownership of real estate: Evidence from Norway," Working Papers, EU Tax Observatory, number 008, Nov.
• Mona Barake, 2022, "Tax Planning by European Banks," Working Papers, EU Tax Observatory, number 009, Dec.
• Lynda Soltani, 2022, "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 1, pages 24-27.
• Glenn Abela & Tiziana Gauci & Noel Rapa, 2022, "An Analysis of The Shadow Economy in Malta: A Currency Demand and MIMIC Model Approach," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 1, pages 41-50.
• King, Katiuska, 2022, "La inversión extranjera directa en América Latina desde la perspectiva de los flujos financieros ilícitos: ¿“cocacolonización” del ahorro?," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• King, Katiuska, 2022, "Foreign direct investment in Latin America from the perspective of illicit financial flows: “cocacolonisation” of saving?," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022, "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, volume 97, issue C, DOI: 10.1016/j.aos.2021.101294.
• Chen, Hanwen & Liu, Siyi & Wang, Junjie & Wu, Zhijuan, 2022, "The effect of geographic proximity on corporate tax avoidance: Evidence from China," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102131.
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