Research classified by Journal of Economic Literature (JEL) codes

2023

• Mehmet Burak Turgut & Tomasz Tratkiewicz, 2023, "Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 15, issue 1, pages 1-29, March.
• Vincenzo Visco, 2023, "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, volume 76, issue 303, pages 221-233.
• Mihaela Iuliana DUMITRU & Diana Elena BRÎNZÃ, 2023, "Control Of The Use Of Community Funds," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 22, issue 1, pages 31-40.
• Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023, "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers, JDI Executive Programs, number 2023-10, Oct.
• Abiodun Adewale Adegboye & Adeniyi Olanrewaju Adekanla, 2023, "Tax Compliance Attitudes in Africa: How Important Is Natural Resource Endowment?," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 48, issue 2, pages 105-122.
• Ahmad Abedi & Ali Cheshomi & Saeed Malek Sadati, 2023, "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 201-226.
• Petr Janský, 2023, "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , volume 51, issue 2, pages 171-205, March, DOI: 10.1177/10911421221137203.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023, "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , volume 51, issue 2, pages 262-310, March, DOI: 10.1177/10911421221125598.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2023, "Why does education expenditure differ across countries? The role of income inequality, human capital and the inclusiveness of education systems," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 236, Feb.
• Krassen Stanchev, 2023, "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0175, Dec.
• Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023, "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," Working Papers, The University of Sheffield, Department of Economics, number 2023023, Dec.
• Estelle Dauchy & Ce Shang, 2023, "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 24, issue 4, pages 591-607, June, DOI: 10.1007/s10198-022-01499-x.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023, "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 9, issue 1, pages 1-25, December, DOI: 10.1186/s40854-022-00424-8.
• Aakanksha Kaushik, 2023, "The effectiveness of research and development tax incentives in India: a quasi-experimental approach," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, volume 14, issue 6, pages 2329-2336, December, DOI: 10.1007/s13198-023-02077-x.
• Sacchidananda Mukherjee, 2023, "Revenue Implications of GST on Indian State Finances," India Studies in Business and Economics, Springer, chapter 0, in: D. K. Srivastava & K. R. Shanmugam, "India’s Contemporary Macroeconomic Themes", DOI: 10.1007/978-981-99-5728-6_6.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.
• Alex A. T. Rathke & Amaury J. Rezende & Christoph Watrin & Rafael M. Antônio, 2023, "Profit shifting and the attractiveness of Advance Pricing Agreements," Journal of Business Economics, Springer, volume 93, issue 5, pages 817-857, July, DOI: 10.1007/s11573-022-01125-5.
• Regina Ortmann & Erich Pummerer, 2023, "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, volume 93, issue 8, pages 1277-1307, October, DOI: 10.1007/s11573-022-01133-5.
• Diogo Geraldes & Franziska Heinicke & Stephanie Rosenkranz, 2023, "Lying in two dimensions," Journal of the Economic Science Association, Springer;Economic Science Association, volume 9, issue 1, pages 34-50, June, DOI: 10.1007/s40881-022-00121-3.
• Ferdaws Ezzi & Anis Jarboui & Khaireddine Mouakhar, 2023, "Exploring the Relationship Between Blockchain Technology and Corporate Social Responsibility Performance: Empirical Evidence from European Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 14, issue 2, pages 1227-1248, June, DOI: 10.1007/s13132-022-00946-7.
• Arfah Habib Saragih & Syaiful Ali, 2023, "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, volume 73, issue 2, pages 527-577, June, DOI: 10.1007/s11301-021-00251-8.
• Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023, "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, volume 28, issue 2, pages 910-957, June, DOI: 10.1007/s11142-021-09660-2.
• Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023, "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1003-1034, June, DOI: 10.1007/s11142-021-09662-0.
• Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023, "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1856-1885, September, DOI: 10.1007/s11142-021-09667-9.
• Abdulkarim Yusuf & Saidatulakmal Mohd, 2023, "Nonlinear effects of public debt on economic growth in Nigeria," SN Business & Economics, Springer, volume 3, issue 4, pages 1-31, April, DOI: 10.1007/s43546-023-00468-7.
• Mphagahlele Ndlovu & Danie Schutte, 2023, "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_11.
• Odd E. Nygård & Thor O. Thoresen, 2023, "Controlling for fixed effects in studies of income underreporting," Discussion Papers, Statistics Norway, Research Department, number 1000, May.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2023, "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers, Statistics Norway, Research Department, number 998, Feb.
• Vendula Simotová & Martin Votava, 2023, "Moral dilemma in deciding on the amount of excise tax on tobacco products in the Czech Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 2, pages 381-402, December, DOI: 10.9770/jesi.2023.11.2(26).
• James Alm & Matthias Kasper, 2023, "Using behavioural economics to understand tax compliance," Economic and Political Studies, Taylor & Francis Journals, volume 11, issue 3, pages 279-294, July, DOI: 10.1080/20954816.2022.2117676.
• Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2023, "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Economic and Political Studies, Taylor & Francis Journals, volume 11, issue 3, pages 334-349, July, DOI: 10.1080/20954816.2022.2121244.
• Hirofumi Takikawa, 2023, "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers, Tokyo Center for Economic Research, number e189, Dec.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper, Tilburg University, Center for Economic Research, number 2023-027.
• Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Other publications TiSEM, Tilburg University, School of Economics and Management, number dc537319-6adc-4b3a-8f9f-5.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM, Tilburg University, School of Economics and Management, number f2726918-b140-4adc-a6e4-4.
• Arun Advani & William Elming & Jonathan Shaw, 2023, "The Dynamic Effects of Tax Audits," The Review of Economics and Statistics, MIT Press, volume 105, issue 3, pages 545-561, May, DOI: 10.1162/rest_a_01101.
• Timothy Besley & Anders Jensen & Torsten Persson, 2023, "Norms, Enforcement, and Tax Evasion," The Review of Economics and Statistics, MIT Press, volume 105, issue 4, pages 998-1007, July, DOI: 10.1162/rest_a_01123.
• Jay A. Soled & James Alm, 2023, "Is A Bonanza Of Electric Vehicle Gifts On The Horizon?," Working Papers, Tulane University, Department of Economics, number 2301, Apr.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023, "Multibillion-Dollar Tax Questions," Working Papers, Tulane University, Department of Economics, number 2302, Apr.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023, "Revising Form 1040 For The Twenty-First Century," Working Papers, Tulane University, Department of Economics, number 2305, Apr.
• James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023, "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2307, Dec.
• Makoto Hasegawa, 2023, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, volume 76, issue 4, pages 771-804, DOI: 10.1086/727012.
• Ludovica Spinola, 2023, "On the relationship between information and individuals' perception in affecting income tax evasion," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2023:04.
• Sutirtha Bagchi & Libor Du ek, 2023, "Tax Withholding and the Size of Government," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 59, Jul.
• MIHAILA, Nicoleta, 2023, "The Shadow Economy In Romania In The Period 2007-2022. Causes, Consequences, Challenges," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 81-91, October.
• Bakke Julia Tropina, 2023, "Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*," Nordic Tax Journal, Sciendo, volume 2023, issue 1, pages 1-21, December, DOI: 10.2478/ntaxj-2023-0001.
• Paleka Hana & Karanović Goran & Štambuk Ana, 2023, "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, volume 18, issue 2, pages 34-48, December, DOI: 10.2478/jeb-2023-0017.
• Koch Reinald, 2023, "Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland," Wirtschaftsdienst, Sciendo, volume 103, issue 11, pages 776-782, November, DOI: 10.2478/wd-2023-0212.
• Anne,Clement Xavier Frederik & Chalendard,Cyril Romain & Fernandes,Ana Margarida & Rijkers,Bob & Vicard,Vincent, 2023, "Containing Tariff Evasion," Policy Research Working Paper Series, The World Bank, number 10606, Nov.
• Londoño-Vélez,Juliana & Tortarolo,Dario, 2023, "Revealing 21% of GDP in Hidden Assets : Evidence from Argentina," Policy Research Working Paper Series, The World Bank, number 10639, Dec.
• Margit Schratzenstaller, 2023, "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers, WIFO, number 668, Dec.
• Tsaur-Chin Michael Wu & Chih-Ta Yen & Che-Chiang Huang & Jin-Li Hu, 2023, "Social Insurance Under Fraud And Redistributive Taxation," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 68, issue 02, pages 467-483, DOI: 10.1142/S0217590819500115.
• Yujia Cui & Jiwei Wang & Kangtao Ye, 2023, "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-42, March, DOI: 10.1142/S1094406023500026.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023, "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 277.
• Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023, "Multidimensional tax compliance attitude," Discussion Papers, Free University Berlin, School of Business & Economics, number 2023/7, DOI: 10.17169/refubium-40873.
• Agrawal, David R. & Tester, Kenneth, 2023, "State Taxation of Nonresident Income and the Location of Work," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1258.
• Burgstaller, Lilith & Doerr, Annabelle & Necker, Sarah, 2023, "Incentives for Consumers to Act as Tax Auditors: (When) Are They Effective?," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277628.
• Nguyen Thi, Hoang Ha, 2023, "Till Evasion Does Us Part: Marriage as a Determinant for Tax Evasion," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277651.
• Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023, "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-036.
• Bohne, Albrecht & Koumpias, Antonios M. & Tassi, Annalisa, 2023, "Cashless payments and tax evasion: Evidence from VAT gaps in the EU," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-060.

2022

• Andreea-Florentina Crăciun & Raluca-Ioana Racataian & Nicoleta-Claudia Moldovan, 2022, "Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 854-862, September.
• Andreea Cristina Savu & Raluca Mihaela Mircea (Boharu) & Cristina Gabriela Vasciuc (Săndulescu), 2022, "The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1021-1026, Decembrie.
• Flavius Valentin Jakubowicz & Ionela Munteanu, 2022, "Perspectives on Tax Optimization: Opportunities and Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 883-889, Decembrie.
• Oana OpriÈ™an & Ana-Maria Dumitrache (Șerbănescu) & Adrian MoroÈ™an, 2022, "Financial Education - Strategy to Combat Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 978-985, Decembrie.
• Berumen, Sergio A. & Rabadán-Pérez, Francisco & Guiance-Lapido, Jaime & Hernández Mora, Cristóbal, 2022, "Reconstrucción y consistencia factorial: la regla del codo aplicada al RMSEA, análisis paralelo y otras pruebas confirmatorias
  [Reconstruction and Factorial Consistence: the Elbow Rule Applied to RMSEA, Parallel Analysis and other Confirmatory Tec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 33, issue 1, pages 353-385, June, DOI: https://doi.org/10.46661/revmetodos.
• Pedroni, Florencia Verónica & Briozzo, Anahí & Pesce, Gabriela, 2022, "Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
  [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de Argentina]," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 34, issue 1, pages 83-117, December, DOI: https://doi.org/10.46661/revmetodos.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022, "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 70, issue 2, pages 338-381, June, DOI: 10.1057/s41308-022-00157-9.
• Erdoğdu, M. Mustafa & Akar, Sevda, 2022, "Behavioral Aspects of Tax Amnesties and Their Effects in Twelve Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 2, pages 270-287, DOI: https://doi.org/10.35551/PFQ_2022_2.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022, "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 4, pages 585-600, DOI: https://doi.org/10.35551/PFQ_2022_4.
• Kato, Hayato & Okoshi, Hirofumi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111439, Jan.
• Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022, "Democracy, Institutions, and International Profit-Shifting," MPRA Paper, University Library of Munich, Germany, number 111715, Jan.
• Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2022, "Taxation, health system endowment and quality of institutions: a "social" perception across Europe," MPRA Paper, University Library of Munich, Germany, number 112118, Feb.
• Ozer, Yusuf, 2022, "Informal Sector and Institutions," MPRA Paper, University Library of Munich, Germany, number 114755, Sep.
• Kohnert, Dirk, 2022, "Outside sources of terrorist threats in West Africa," MPRA Paper, University Library of Munich, Germany, number 115338, Nov.
• Kohnert, Dirk, 2022, "Sources extérieures des menaces terroristes en Afrique de l'Ouest
  [Outside sources of terrorist threats in West Africa]," MPRA Paper, University Library of Munich, Germany, number 115339, Nov.
• Bertranou, Fabio & Goldschmit, Ariela, 2022, "Transición de la informalidad a la formalidad: alcances y limitaciones del monotributo como instrumento para la inclusión tributaria y en la seguridad social
  [Transition from Informality to Formality: Scope and Limitations of the Single Tax as an ," MPRA Paper, University Library of Munich, Germany, number 121579, Aug.
• Egidijus Kundelis & Renata Legenzova & Julijonas Kartanas, 2022, "Debt or Profit Shifting? Assessment of Corporate Tax Avoidance Practices across Lithuanian Companies," Central European Business Review, Prague University of Economics and Business, volume 2022, issue 2, pages 81-100, DOI: 10.18267/j.cebr.290.
• Jáchym Lukeš, 2022, "The role of mergers in the acquisition process of real estate funds and the abuse of tax law
  [Role fúzí v akvizičním procesu nemovitostních fondů a zneužití daňového práva]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 1, pages 5-20, DOI: 10.18267/j.cfuc.570.
• Kristýna Kebrtová & Hana Zídková, 2022, "New VAT Rules for E-commerce: What Will They Bring to Public Budgets?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 2, pages 49-68, DOI: 10.18267/j.efaj.271.
• Jan Hájek & Cecília Olexová, 2022, "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 1, pages 27-50, DOI: 10.18267/j.polek.1341.
• Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022, "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane
  [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 3, pages 341-360, DOI: 10.18267/j.polek.1351.
• Veronika Síbrtová, 2022, "Factors Affecting Allocation of Czech FDI in EU Countries," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 6, pages 664-683, DOI: 10.18267/j.polek.1367.
• Robert Kelm, 2022, "Determinants of the VAT Gap in EU Member States from 2000 to 2016," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 14, issue 4, pages 225-262, December.
• Joana Garcia, 2022, "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers, Banco de Portugal, Economics and Research Department, number w202214.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers, Queen Mary University of London, School of Economics and Finance, number 943, Oct.
• Jerzy (Jurek) Konieczny, 2022, "Special issue: Papers from ICEA After the Pandemic Conference Series, Fall 2021," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 14, issue 2, pages 117-182, June, DOI: https://doi.org/10.15353/rea.v14i2..
• Emmanuel Umoru Haruna & Usman Alhassan, 2022, "Demystifying Rising Income Inequality Influence on Shadow Economy: Empirical Evidence from Nigeria," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 14, issue 2, pages 293-318, June, DOI: https://doi.org/10.15353/rea.v14i2..
• Saavedra, Santiago, 2022, "The response of illegal mining to revealing its existence," Working papers, Red Investigadores de Economía, number 89, May.
• Vahideh Ahmadi & Ruhollah Shahnazi & Karim Eslamlouian & Ahmad Sadraei Javaheri, 2022, "Evaluating the Impact of Occupation Choice on Tax Evasion - Behavioral Economics Approach with the Agent-Based Method in the Iranian Economy," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 9, issue 1, pages 271-294.
• Sokolov, Ilya (Соколов, Илья) & Belev, Sergey (Белев, Сергей) & Deryugin, Alexander (Дерюгин, Александр) & Leonov, Elisey (Леонов, Елисей) & Vekerle, Konstantin (Векерле, Константин), 2022, "Distributional Analysis Of The Tax Burden On Individuals In The Russian Federation
  [Анализ Распределения Налогового Бремени На Физические Лица В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220311, Nov.
• Alin-Flavius MARTA, 2022, "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 5, pages 694-706, December.
• Derek Messacar, 2022, "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers, Institut sur la retraite et l'épargne / Retirement and Savings Institute, number 10.
• Derek Messacar, 2022, "Loss-Averse Tax Manipulation and Tax-Preferred Savings," Cahiers de recherche / Working Papers, Institut sur la retraite et l'épargne / Retirement and Savings Institute, number 8.
• Stanislaw Cichocki & Josip Franic, 2022, "Informality on the rise: Dissecting quasi-formal employment in the EU," The Economic and Labour Relations Review, , volume 33, issue 3, pages 463-483, September, DOI: 10.1177/10353046221092431.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Praveen Tiwari & Javaid Akhter & Saumen Chattopadhyay, 2022, "Illicit Financial Flows through Trade Mis-Invoicing in India: An Empirical Analysis of the Major Commodities Involved in Mis-Invoicing," South Asian Journal of Macroeconomics and Public Finance, , volume 11, issue 2, pages 185-216, December, DOI: 10.1177/22779787221092272.
• Aleksandar Vasilev, 2022, "Decomposing the Grey Economy in Bulgaria - A General-Equilibrium Analysis," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2022-06, Aug, revised Aug 2022.
• Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022, "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, volume 6, issue 2, pages 759-776, June, DOI: 10.1007/s41685-022-00242-x.
• David Rodriguez-Justicia & Bernd Theilen, 2022, "Immigration and tax morale: the role of perceptions and prejudices," Empirical Economics, Springer, volume 62, issue 4, pages 1801-1832, April, DOI: 10.1007/s00181-021-02083-7.
• Gaurav Datt & Ranjan Ray & Christopher Teh, 2022, "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, volume 63, issue 1, pages 141-178, July, DOI: 10.1007/s00181-021-02144-x.
• Edosa Joshua Aronmwan & Sebastine Abhus Ogbaisi, 2022, "The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria," Future Business Journal, Springer, volume 8, issue 1, pages 1-12, December, DOI: 10.1186/s43093-022-00120-0.
• YoungRok Kim & Hongyu Wan, 2022, "The effect of fairness on tax morale in South Korea: a framed question approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 69, issue 1, pages 103-123, March, DOI: 10.1007/s12232-022-00387-3.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2022, "Intergenerational Upward (Im)mobility and Political Support of Public Education Spending," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 8, issue 1, pages 49-76, March, DOI: 10.1007/s40797-021-00157-0.
• A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022, "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, volume 32, issue 3, pages 797-826, July, DOI: 10.1007/s00191-022-00776-5.
• T. P. Sinha, 2022, "A Macro-Econometric VAR Model of India Incorporating Black Income," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 20, issue 3, pages 629-660, September, DOI: 10.1007/s40953-022-00296-w.
• Simona-Gabriela Masca & Madalina Drutu & Andrada-Maria Pojoca, 2022, "Income Inequality and Shadow Economy in the EU. A Panel Cointegration and Causality Analysis," Springer Proceedings in Business and Economics, Springer, chapter 0, in: Nicholas Tsounis & Aspasia Vlachvei, "Advances in Quantitative Economic Research", DOI: 10.1007/978-3-030-98179-2_35.
• Dane M. Christensen & David G. Kenchington & Rick C. Laux, 2022, "How do most low ETR firms avoid paying taxes?," Review of Accounting Studies, Springer, volume 27, issue 2, pages 570-606, June, DOI: 10.1007/s11142-021-09614-8.
• Luca Vota, 2022, "Efficient monitoring of tax avoidance: a Costly State Verification model," SN Business & Economics, Springer, volume 2, issue 12, pages 1-11, December, DOI: 10.1007/s43546-022-00364-6.
• Yoshihiro Hamaguchi, 2022, "Effect of environmental tax evasion on pollution havens within the EU’s dual regulation system," SN Business & Economics, Springer, volume 2, issue 12, pages 1-25, December, DOI: 10.1007/s43546-022-00368-2.
• Syed Shurid Khan & Shawn Arita & Richard Howitt & PingSun Leung, 2022, "Evaluating change in property tax regime on noncommercial food production using a modified positive mathematical programming model," SN Business & Economics, Springer, volume 2, issue 9, pages 1-20, September, DOI: 10.1007/s43546-022-00285-4.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022, "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, volume 31, issue 5, pages 1375-1401, December, DOI: 10.1007/s10260-022-00633-6.
• 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.
• Tomasz Uryszek & Alina Klonowska, 2022, "Fiscal sustainability vs tax gap – Evidence from Poland," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 72, issue 1, pages 85-103, March, DOI: 10.1556/032.2022.00005.
• 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.