Research classified by Journal of Economic Literature (JEL) codes

2022

• 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.
• Angelo Nikolakakis, 2022, "High Stakes Ahead: Canada and the Global Minimum Tax for Multinationals," e-briefs, C.D. Howe Institute, number 328, May.
• 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.
• Das, S & Gadenne, L & Nandi, T & Warwick, R, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 605.
• 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, Centre for Economic Policy Research, number 16891, Jan.
• Johannesen, Niels, 2022, "The Global Minimum Tax," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 17097, Jul.
• Bilicka, Katarzyna & Seidel, Andre, 2022, "Measuring Firm Activity from Outer Space," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, Centre for Economic Policy Research, number 17453, Jul.
• Brockmeyer, Anne & Hernandez, Marco, 2022, "Taxation, Information and Withholding: Evidence from Costa Rica," CEPR Discussion Papers, Centre for Economic Policy Research, number 17716, Nov.
• Johannesen, Niels & Miethe, Jakob & Weishaar, Daniel, 2022, "Homes Incorporated: Offshore Ownership of Real Estate in the U.K," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Tang, Tian & Xu, Liang & Yan, Xinyan & Yang, Haoyi, 2022, "Simultaneous debt–equity holdings and corporate tax avoidance," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102154.
• Chen, Shenglan & Ma, Hui & Teng, Haimeng & Wu, Qiang, 2022, "Banking liberalization and corporate tax planning: Evidence from natural experiments," Journal of Corporate Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.jcorpfin.2022.102264.
• Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022, "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, volume 108, issue C, DOI: 10.1016/j.econmod.2022.105780.
• Arif, Imran, 2022, "Educational attainment, corruption, and migration: An empirical analysis from a gravity model," Economic Modelling, Elsevier, volume 110, issue C, DOI: 10.1016/j.econmod.2022.105802.
• Bagchi, Sutirtha, 2022, "Withholding matters: The impact of Act 32 on compliance with the earned income tax," Economics Letters, Elsevier, volume 219, issue C, DOI: 10.1016/j.econlet.2022.110796.
• Souillard, Baptiste, 2022, "Corporate tax cuts and firm employment: A match made in haven?," Economics Letters, Elsevier, volume 219, issue C, DOI: 10.1016/j.econlet.2022.110835.
• Schochet, Sholom & Benlemlih, Mohammed & Jaballah, Jamil, 2022, "Is corporate tax avoidance related to employee treatment?," Journal of Empirical Finance, Elsevier, volume 69, issue C, pages 63-80, DOI: 10.1016/j.jempfin.2022.08.002.
• Jiang, Wei & Li, Xitao & Liu, Ruoxi & Song, Yijia, 2022, "Local fiscal pressure, policy distortion and energy efficiency: Micro-evidence from a quasi-natural experiment in China," Energy, Elsevier, volume 254, issue PB, DOI: 10.1016/j.energy.2022.124287.
• Nguyen, Justin Hung, 2022, "How do labor adjustment costs affect corporate tax planning? Evidence from labor skills," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102293.
• Lahiri, Bidisha & Ali, Haider, 2022, "Inspections, informal payments and tax payments by firms," Finance Research Letters, Elsevier, volume 46, issue PA, DOI: 10.1016/j.frl.2021.102311.
• Monge, Manuel & Poza, Carlos & Borgia, Sofía, 2022, "A proposal of a suspicion of tax fraud indicator based on Google trends to foresee Spanish tax revenues," International Economics, Elsevier, volume 169, issue C, pages 1-12, DOI: 10.1016/j.inteco.2021.11.002.
• Col, Burcin & Errunza, Vihang, 2022, "Havenly acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 77, issue C, DOI: 10.1016/j.intfin.2021.101504.
• Yost, Benjamin P. & Shu, Susan, 2022, "Does tax enforcement deter managers' self-dealing?," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101512.
• Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022, "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106411.
• McKeever, Daniel & Rydqvist, Kristian, 2022, "Tax-loss harvesting under uncertainty," Journal of Banking & Finance, Elsevier, volume 140, issue C, DOI: 10.1016/j.jbankfin.2022.106528.
• Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2022, "Bribes vs. taxes: Market structure and incentives," Journal of Comparative Economics, Elsevier, volume 50, issue 2, pages 435-453, DOI: 10.1016/j.jce.2021.09.006.
• Beverelli, Cosimo & Ticku, Rohit, 2022, "Reducing tariff evasion: The role of trade facilitation," Journal of Comparative Economics, Elsevier, volume 50, issue 2, pages 534-554, DOI: 10.1016/j.jce.2021.12.004.
• Han Kim, E. & Lu, Yao & Shi, Xinzheng & Zheng, Dengjin, 2022, "How does stock liquidity affect corporate tax noncompliance? Evidence from China✰," Journal of Comparative Economics, Elsevier, volume 50, issue 3, pages 688-712, DOI: 10.1016/j.jce.2022.01.008.
• Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Journal of Economic Behavior & Organization, Elsevier, volume 193, issue C, pages 312-333, DOI: 10.1016/j.jebo.2021.11.007.
• Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022, "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, volume 194, issue C, pages 454-477, DOI: 10.1016/j.jebo.2021.11.016.
• Kasper, Matthias & Alm, James, 2022, "Audits, audit effectiveness, and post-audit tax compliance," Journal of Economic Behavior & Organization, Elsevier, volume 195, issue C, pages 87-102, DOI: 10.1016/j.jebo.2022.01.003.
• Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022, "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, volume 197, issue C, pages 179-194, DOI: 10.1016/j.jebo.2022.03.006.
• Fernando, Garcia Alvarado & Antoine, Mandel, 2022, "The network structure of global tax evasion evidence from the Panama papers," Journal of Economic Behavior & Organization, Elsevier, volume 197, issue C, pages 660-684, DOI: 10.1016/j.jebo.2022.03.024.
• Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022, "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 287-311, DOI: 10.1016/j.jebo.2022.05.006.
• Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022, "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 464-482, DOI: 10.1016/j.jebo.2022.06.017.
• Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022, "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 661-671, DOI: 10.1016/j.jebo.2022.06.016.
• Lax-Martinez, Gema & Rohner, Dominic & Saia, Alessandro, 2022, "Threat of taxation, stagnation and social unrest: Evidence from 19th century sicily," Journal of Economic Behavior & Organization, Elsevier, volume 202, issue C, pages 361-371, DOI: 10.1016/j.jebo.2022.08.007.
• Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022, "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, volume 203, issue C, pages 483-518, DOI: 10.1016/j.jebo.2022.09.022.
• Haaland, Ingar & Olden, Andreas, 2022, "Fraud concerns and support for economic relief programs," Journal of Economic Behavior & Organization, Elsevier, volume 203, issue C, pages 59-66, DOI: 10.1016/j.jebo.2022.08.026.
• Giammatteo, Michele & Iezzi, Stefano & Zizza, Roberta, 2022, "Pecunia olet. Cash usage and the underground economy," Journal of Economic Behavior & Organization, Elsevier, volume 204, issue C, pages 107-127, DOI: 10.1016/j.jebo.2022.10.005.
• Souillard, Baptiste, 2022, "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, volume 204, issue C, pages 581-599, DOI: 10.1016/j.jebo.2022.09.021.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022, "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 46, issue C, DOI: 10.1016/j.intaccaudtax.2021.100440.
• Kolias, Georgios & Koumanakos, Evangelos, 2022, "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100465.
• Martínez, Yolanda Ubago & Arzoz, Pedro Pascual & Arregui, Idoia Zabaleta, 2022, "Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education," Journal of Policy Modeling, Elsevier, volume 44, issue 2, pages 298-318, DOI: 10.1016/j.jpolmod.2022.03.003.
• Acconcia, Antonio & D’Amato, Marcello & Martina, Riccardo & Ratto, Marisa, 2022, "The response of taxpayer compliance to the large shock of Italian unification," European Journal of Political Economy, Elsevier, volume 73, issue C, DOI: 10.1016/j.ejpoleco.2021.102158.
• Morrow, Peter & Smart, Michael & Swistak, Artur, 2022, "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, volume 208, issue C, DOI: 10.1016/j.jpubeco.2022.104634.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022, "Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru," Journal of Public Economics, Elsevier, volume 210, issue C, DOI: 10.1016/j.jpubeco.2022.104661.
• Konda, Laura & Patel, Elena & Seegert, Nathan, 2022, "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104690.
• Reck, Daniel & Slemrod, Joel & Vattø, Trine Engh, 2022, "Public disclosure of tax information: Compliance tool or social network?," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104708.
• Johannesen, Niels, 2022, "The global minimum tax," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104709.
• Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022, "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.jpubeco.2022.104716.
• Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022, "Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104742.
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