Research classified by Journal of Economic Literature (JEL) codes

2022

• 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.
• Zhang, Linlang & Zhang, Zhe & Zhang, Peng & Wang, Xiongyuan, 2022, "Defend or remain quiet? Tax avoidance and the textual characteristics of the MD&A in annual reports," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 193-204, DOI: 10.1016/j.iref.2021.12.016.
• Dong, Sarah Xue & Sinning, Mathias, 2022, "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 100, issue C, DOI: 10.1016/j.socec.2022.101900.
• Dezső, Linda & Alm, James & Kirchler, Erich, 2022, "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 96, issue C, DOI: 10.1016/j.socec.2021.101811.
• Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022, "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, volume 179, issue C, DOI: 10.1016/j.techfore.2022.121646.
• Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022, "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, volume 152, issue C, DOI: 10.1016/j.worlddev.2021.105806.
• Schächtele, Simeon & Eguino, Huáscar & Roman, Soraya, 2022, "Improving taxpayer registration through nudging? Field experimental evidence from Brazil," World Development, Elsevier, volume 154, issue C, DOI: 10.1016/j.worlddev.2022.105887.
• Cummins, Neil, 2022, "The hidden wealth of English dynasties, 1892–2016," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113490, Aug.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Fiscal compliance and Behavioral Economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, FGV EAESP, volume 42, issue 3, pages 785-802, August, DOI: 10.1590/0101-31572022-3343.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Conformidade fiscal e Economia Comportamental: uma análise da influência do contexto decisório," Brazilian Journal of Political Economy, FGV EAESP, volume 42, issue 3, pages 785-802, August, DOI: 10.1590/0101-31572022-3343.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Fiscal compliance and behavioral economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, FGV EAESP, volume 42, issue 4, pages 1062-1079, December, DOI: 10.1590/0101-3157-2022-3343.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Conformidade fiscal e economia comportamental: uma análise da influência do contexto decisório," Brazilian Journal of Political Economy, FGV EAESP, volume 42, issue 4, pages 1062-1079, December, DOI: 10.1590/0101-3157-2022-3343.
• Sungsil Lee, 2022, "Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 2, pages 293-309, January, DOI: 10.1108/PAR-03-2021-0031.
• Yuzhu Lu & Liang Shao & Yue Zhang, 2022, "The declining GAAP ETR trend over 1960-2016," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 21, issue 5, pages 398-422, October, DOI: 10.1108/RAF-09-2021-0248.
• Leszek Borowiec & Waldemar Szymanski, 2022, "Sealing of the VAT Tax System in Poland in 2016-2021 and the Implementation of Tax Rules," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 190-204.
• Kaoru HOSONO & Masaki HOTEI & Daisuke MIYAKAWA, 2022, "Causal Effects of a Tax Incentive on SME Capital Investment," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 22048, May.
• Luca Menicacci, 2022, "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 41-77.
• Sebastian Castillo, 2022, "Tax Policy Design in a Hierarchical Model with Occupational Decisions," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 2, Nov.
• Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022, "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 3, Nov.
• Maria O. Izmailova, 2022, "The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 55-72, April, DOI: 10.31107/2075-1990-2022-2-55-72.
• Marco Avarucci & Maddalena Cavicchioli & Mario Forni, 2022, "Frequency-band estimation of the number of factors detecting the main business cycle shocks," Working Papers, Business School - Economics, University of Glasgow, number 2022_13, Nov.
• Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2022, "CFO Working Experience and Tax Avoidance," Working Papers, Business School - Economics, University of Glasgow, number 2022_14, Nov.
• Ökkeş Kısa & Kadir Kartalcı, 2022, "A Comparative Evaluation of Taxpayer Rights in Turkey and Some Selected Countries," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 1, pages 15-32, June, DOI: 10.46737/emid.1085699.
• Garcia Alvarado Fernando & Mandel Antoine, 2022, "The network structure of global tax evasion Evidence from the Panama Papers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-03881348, May, DOI: 10.1016/j.jebo.2022.03.024.
• Garcia Alvarado Fernando & Mandel Antoine, 2022, "The network structure of global tax evasion Evidence from the Panama Papers," Post-Print, HAL, number hal-03881348, May, DOI: 10.1016/j.jebo.2022.03.024.
• Yuri Biondi, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print, HAL, number hal-03902527, Dec, DOI: 10.1515/ael-2022-0054.
• Antonio Acconcia & Marcello d'Amato & Riccardo Martina & Marisa Ratto, 2022, "The response of taxpayer compliance to the large shock of Italian unification," Post-Print, HAL, number hal-03954598.
• Sébastien Laffitte & Farid Toubal, 2022, "Multinationals’ Sales and Profit Shifting in Tax Havens," Post-Print, HAL, number hal-03960276.
• S. Boubaker & I. Derouiche & H. Nguyen, 2022, "Voluntary Disclosure, Tax Avoidance and Family Firms," Post-Print, HAL, number hal-04445035, DOI: 10.1007/s10997-021-09601-w.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Post-Print, HAL, number halshs-04103941, Nov.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2022, "Productivity Slowdown and Tax Havens: Where Is Measured Value Creation?," Sciences Po Economics Publications (main), HAL, number hal-03811359, Apr.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2022, "Productivity Slowdown and Tax Havens: Where Is Measured Value Creation?," Working Papers, HAL, number hal-03811359, Apr.
• Juliana Londoño-Vélez & Dario Tortarolo, 2022, "Revealing 21% of GDP in Hidden Assets: Evidence from Argentina's Tax Amnesties," Working Papers, HAL, number hal-04564113, Oct.
• Annette Alstadsaeter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022, "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers, HAL, number halshs-04103509, May.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, HAL, number halshs-04103526, Jun.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, HAL, number halshs-04103540, Sep.
• Ludvig Wier & Gabriel Zucman, 2022, "Global Profit Shifting, 1975 – 2019," Working Papers, HAL, number halshs-04103666, Dec.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022, "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers, HAL, number halshs-04103691, Dec.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers, HAL, number halshs-04103710, Dec.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2022, "Productivity Slowdown and Tax Havens: Where Is Measured Value Creation?," Sciences Po Economics Discussion Papers, HAL, number hal-03811359, Apr.
• Bálint Ván & Csaba G. Tóth & Gábor Lovics & Katalin Szőke, 2022, "Digitalization against the shadow economy: evidence on the role of company size," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2224, Dec.
• Stenkula, Mikael & Wykman, Niklas, 2022, "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series, Research Institute of Industrial Economics, number 1434, Jul.
• Casi, Elisa & Gavrilova, Evelina & Murphy, David & Zoutman, Floris, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/7, Feb, revised 02 Sep 2024.
• Thomas A., Gresik & Schjelderup, Guttorm, 2022, "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/8, Feb.
• Andersson, Jonas, 2022, "A tax evasion experiment revisited," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/15, Dec.
• Ceyhun Elgin & Orhan Torul & Tugce Turk, 2022, "Marginal Cost of Public Funds under the Presence of Informality," Hacienda Pública Española / Review of Public Economics, IEF, volume 241, issue 2, pages 79-103, June.
• Luciano Fanti & Domenico Buccella, 2022, "Indirect Taxation, Tax Evasion and Profts," Hacienda Pública Española / Review of Public Economics, IEF, volume 242, issue 3, pages 91-109, September.
• Laszlo Goerke, 2022, "Endogenous Market Structure and Partisan Competition Authorities," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202201, May.
• Mita Amanda & Nur Sayidah & Aminullah Assagaf & Hadi Sugiyanto, 2022, "The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 69-78, September, DOI: 10.33146/2307-9878-2022-3(97)-69-78.
• Cindy & Rasinta Ria Ginting, 2022, "The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 131-138, December, DOI: 10.33146/2307-9878-2022-4(98)-131-1.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022, "Are Financial Institutions Tax Aggressive? Evidence from Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 2, pages 175-204, August, DOI: https://doi.org/10.21098/bemp.v25i2.
• Bulent Diclehan Cadirci & Mustafa Tekdere, 2022, "The Effect of Economic Uncertainty on the Tax Wedge: The Case of Selected OECD Countries," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 72, issue 72-2, pages 787-822, December, DOI: 10.26650/ISTJECON2021-1125757.
• Huynh, Dat & Sokolova, Anna & Tosun, Mehmet S., 2022, "Tax Elasticity of Border Sales: A Meta-Analysis," IZA Discussion Papers, IZA Network @ LISER, number 15525, Aug.
• di Porto, Edoardo & Garibaldi, Pietro & Mastrobuoni, Giovanni & Naticchioni, Paolo, 2022, "The Perverse Effect of Flexible Work Arrangements on Informality," IZA Discussion Papers, IZA Network @ LISER, number 15794, Dec.
• Rocco Caferra & Alessandro Cascavilla & Andrea Morone, 2022, "Family affairs or Government's duty? The tax morality of a mobile society," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2022/09.
• Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2022, "Tax morale and social capital: an empirical investigation among European citizens," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2022/10.
• Krenek Alexander & Schratzenstaller Margit, 2022, "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 242, issue 5-6, pages 629-668, December, DOI: 10.1515/jbnst-2021-0045.
• Friedrich Schneider, 2022, "New COVID-related results for estimating the shadow economy in the global economy in 2021 and 2022," International Economics and Economic Policy, Springer, volume 19, issue 2, pages 299-313, May, DOI: 10.1007/s10368-022-00537-6.
• Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022, "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, volume 19, issue 3, pages 537-556, July, DOI: 10.1007/s10368-022-00530-z.
• Guillaume Claveres, 2022, "Tax competition and club goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 1, pages 110-146, February, DOI: 10.1007/s10797-021-09658-1.
• A. Yeliz Kaçamak, 2022, "The role of information aggregators in tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 237-285, April, DOI: 10.1007/s10797-021-09666-1.
• Pablo Gutiérrez Cubillos, 2022, "Gini and undercoverage at the upper tail: a simple approximation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 443-471, April, DOI: 10.1007/s10797-021-09671-4.
• Gonzalo E. Sánchez, 2022, "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 627-666, June, DOI: 10.1007/s10797-021-09677-y.
• Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022, "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 1014-1046, August, DOI: 10.1007/s10797-021-09707-9.
• Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022, "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1160-1212, October, DOI: 10.1007/s10797-021-09706-w.
• Martin T. Braml & Gabriel J. Felbermayr, 2022, "The EU self-surplus puzzle: an indication of VAT fraud?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1075-1097, October, DOI: 10.1007/s10797-021-09713-x.
• Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022, "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 26, issue 1, pages 129-158, March, DOI: 10.1007/s10997-021-09601-w.
• Chii-Shyan Kuo, 2022, "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 4, pages 1535-1572, May, DOI: 10.1007/s11156-021-01029-5.
• Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022, "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 339-382, July, DOI: 10.1007/s11156-022-01042-2.
• Niels Johannesen, 2022, "The Global Minimum Tax," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 22-01, Jan.
• Johnny Flentø & Leonardo Santos Simao, 2022, "Illicit Financial Flows - Illicit drug trafficking and tax evasion," DERG working paper series, University of Copenhagen. Department of Economics. Development Economics Research Group (DERG), number 22-16, Aug.
• Makoto HASEGAWA, 2022, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers, Graduate School of Economics , Kyoto University, number e-22-007, Oct.
• Enrico Rubolino, 2022, "Does Informality Deter Tax Progressivity?," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 22.07, Apr.
• Konstantins Benkovskis & Ludmila Fadejeva, 2022, "Chasing the Shadow: the Evaluation of Unreported Wage Payments in Latvia," Working Papers, Latvijas Banka, number 2022/01, Feb.
• Benno Torgler, 2022, "Behavioral Taxation: Opportunities and Challenges," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 5-43, DOI: 10.1628/fa-2022-0003.
• Stephan Muehlbacher & Thomas Sabitzer, 2022, "Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 3, pages 291-311, DOI: 10.1628/fa-2022-0011.
• Daniele Spinelli & Paolo Berta & Alessandro Santoro, 2022, "The Optimal Number of Tax Audits: Evidence from Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 497, Apr, revised Apr 2022.
• Palma Filep-Mosberger & Adam Reiff, 2022, "Income Tax Evasion Estimation in Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2022/4.
• Raphaela Hennigs, 2022, "Estimating Income in a Tax Compliance Game. A Bayesian Persuasion Approach," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2022-16, Nov.
• Yixuan Shi, 2022, "Dynamic Volunteer's Dilemma with Procrastinators," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2022-17, Nov.
• Mariusz Kapuściński, 2022, "The consequences of the bank levy in Poland," NBP Working Papers, Narodowy Bank Polski, number 346.
• Matias Giaccobasso & Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2022, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," NBER Working Papers, National Bureau of Economic Research, Inc, number 29789, Feb.
• Katarzyna A. Bilicka & André Seidel, 2022, "Measuring Firm Activity from Outer Space," NBER Working Papers, National Bureau of Economic Research, Inc, number 29945, Apr.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30086, May.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers, National Bureau of Economic Research, Inc, number 30114, Jun.
• Ashley C. Craig & Joel Slemrod, 2022, "Tax Knowledge and Tax Manipulation: A Unifying Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 30151, Jun.
• Samuel Kapon & Lucia Del Carpio & Sylvain Chassang, 2022, "Using Divide-and-Conquer to Improve Tax Collection," NBER Working Papers, National Bureau of Economic Research, Inc, number 30218, Jul.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 30242, Jul.
• Ludvig S. Wier & Gabriel Zucman, 2022, "Global Profit Shifting, 1975-2019," NBER Working Papers, National Bureau of Economic Research, Inc, number 30673, Nov.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Douglas L. Miller & Eleonora Patacchini, 2022, "Refining Public Policies with Machine Learning: The Case of Tax Auditing," NBER Working Papers, National Bureau of Economic Research, Inc, number 30777, Dec.
• Mukherjee, Sacchidananda, 2022, "Revenue Assessment of Goods and Services Tax (GST) in India," Working Papers, National Institute of Public Finance and Policy, number 22/385, Jul.
• S. Quantin & C. Welter-Medee, 2022, "Estimation des montants manquants de versements de TVA : exploitation des données du contrôle fiscal," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2022-11.
• Falilou Fall, 2022, "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1745, Dec, DOI: 10.1787/9857a89a-en.
• Andrew Garin & Emilie Jackson & Dmitri Koustas, 2022, "New gig work or changes in reporting?: Understanding self-employment trends in tax data," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 278, Sep, DOI: 10.1787/26465814-en.
• Alžběta Holá & Markéta Arltová & Hana Zídková, 2022, "VAT Listings within the EU Member States and Their Impact on Tax Evasion
  [Designing VAT Systems: Some Efficiency Considerations]," CESifo Economic Studies, CESifo Group, volume 68, issue 3, pages 297-318.
• Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022, "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, volume 31, issue 1, pages 94-122.

2021

• Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021, "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series, African Development Bank, number 2476, Aug.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021, "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, volume 111, issue 12, pages 3827-3871, December, DOI: 10.1257/aer.20201237.
• Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021, "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," American Economic Review, American Economic Association, volume 111, issue 2, pages 506-546, February, DOI: 10.1257/aer.20180746.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021, "Political Alignment, Attitudes toward Government, and Tax Evasion," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 135-166, August, DOI: 10.1257/pol.20190409.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 1-35, November, DOI: 10.1257/pol.20170094.
• Annabelle Doerr & Sarah Necker, 2021, "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 185-216, November, DOI: 10.1257/pol.20190675.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021, "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, volume 3, issue 2, pages 131-148, June, DOI: 10.1257/aeri.20200319.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Yusuf Abdulkarim & Mohamed Saidatulakmal, 2021, "The Impact of Fiscal Policy Variables on Private Investment in Nigeria," The African Finance Journal, Africagrowth Institute, volume 23, issue 1, pages 41-55.
• Rakia Riguen & Bassem Salhi & Anis Jarboui, 2021, "The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 68, issue 1, pages 97-114, March, DOI: 10.47743/saeb-2021-0002.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021, "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 142-150, November.
• Ionela BUTU & Petre BREZEANU, 2021, "The impact of corruption and poverty on VAT Gap in Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 37-45, November.