Research classified by Journal of Economic Literature (JEL) codes

2021

• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021, "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 46-56, November.
• Alin IRIMIA & Attila TAMAS-SZORA & Iulian Bogdan DOBRA, 2021, "On Taxation of the Digital Economy. Where Are We Now and Where Are We Going?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 95-108, November.
• V.A. Molodykh, 2021, "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 20, issue 2, pages 241-268, DOI: http://dx.doi.org/10.15826/vestnik..
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 067, Feb.
• Michal Friedrich & Jana Tepperova, 2021, "Identification of base erosion and profit shifting using tax evasion rate," Society and Economy, Akadémiai Kiadó, Hungary, volume 43, issue 1, pages 75-92, March, DOI: 10.1556/204.2020.00026.
• Karolina Konopczak & Aleksander Łożykowski, 2021, "Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 1, pages 25-55.
• Liliana MANEA & Larisa Roxana MANEA, 2021, "Fraud Mechanisms - Accounting And Fiscal Evaluation Seen As Possibilities For Estimating The Underground Economy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 63, issue 3, pages 38-45, September.
• Ahmadi, Vahideh & Shahnazi, Roohollah & Eslamloueyan, Karim & Sadraei Javaheri, Ahmad, 2021, "Evaluation of Tax Evasion Models Based on the Views from Neoclassical to Behavioral Economics: Analytical Hierarchy Process Approach in Economy of Iran (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 26, issue 1, pages 115-141, May.
• Dominika Langenmayr & Lennard Zyska, 2021, "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 204, Mar.
• Giovanni D’Alessio, 2021, "What do Italians think about tax evasion?," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 607, Mar.
• Michele Giammatteo & Stefano Iezzi & Roberta Zizza, 2021, "Pecunia olet. Cash usage and the underground economy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 649, Oct.
• Mariko Shimizu, 2021, "Effects of tax payment systems on tax compliance: Comparing the withholding system with the tax declaration system," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), volume 5, issue S2, pages 95-102, Septembre.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021, "Regional Productivity Slowdown, Tax Havens and MNEs Intangibles: where is Measured Value Creation?," Working papers, Banque de France, number 835.
• Nicolas Gavoille & Anna Zasova, 2021, "What we pay in the shadows: Labor tax evasion, minimum wage hike and employment," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 6, Aug.
• Nicolas Gavoille & Anna Zasova, 2021, "Minimum wage spike and income underreporting: a back-of-the-envelope-wage analysis," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 7, Nov.
• Nicolas Gavoille & Anna Zasova, 2021, "Foreign Ownership and Labor Tax Evasion: Evidence from Latvia," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 8, Nov.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021, "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, volume 29, issue 2, pages 359-401, May, DOI: 10.1111/roie.12515.
• Kai A. Konrad, 2021, "Dynamics of the Market for Corporate Tax‐Avoidance Advice," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 267-294, January, DOI: 10.1111/sjoe.12389.
• Гл. Ас. Д-Р Георги Ранчев, 2021, "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Stănescu Cătălin-Gabriel & Bogdan Camelia, 2021, "Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 119-160, July, DOI: 10.1515/ael-2019-0055.
• Friedrich Jan, 2021, "Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 201-232, July, DOI: 10.1515/ael-2020-0098.
• Friedrich Jan & Thiemann Matthias, 2021, "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 81-90, July, DOI: 10.1515/ael-2020-0150.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Schneider Friedrich, 2021, "Mehr Licht im Schatten? Neuere Ergebnisse über die Schattenwirtschaft," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 3, pages 225-246, September, DOI: 10.1515/pwp-2021-0037.
• Cosmin Sandu BADELE & Lucian IVAN, 2021, "Management Of Activities To Combat The Phenomenon Of Tax Evasion And The Prevention Of Intra-Community Fraud," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 20-28.
• Elena Denisa Bala & Stelian Stancu, 2021, "Limiting informal economy in the context of business environment regulations. An analysis of -young- European Union members," Manager Journal, Faculty of Business and Administration, University of Bucharest, volume 33, issue 1, pages 55-66, May.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/17, Jul.
• Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021, "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/26, Oct.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1795, Sep.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," POID Working Papers, Centre for Economic Performance, LSE, number 019, Sep.
• Ludger Schuknecht & Vincent Siegerink, 2021, "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series, CESifo, number 8813.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series, CESifo, number 8838.
• Dominika Langenmayr & Lennard Zyska, 2021, "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series, CESifo, number 8956.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021, "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series, CESifo, number 9030.
• Johannes Abeler & Armin Falk & Fabian Kosse, 2021, "Malleability of Preferences for Honesty," CESifo Working Paper Series, CESifo, number 9033.
• Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021, "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series, CESifo, number 9044.
• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2021, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," CESifo Working Paper Series, CESifo, number 9067.
• Manon Francois, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series, CESifo, number 9211.
• Sugata Marjit & Suryaprakash Mishra, 2021, "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series, CESifo, number 9252.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.
• Katarzyna Anna Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," CESifo Working Paper Series, CESifo, number 9284.
• Pranvera Shehaj & Alfons Weichenrieder, 2021, "Corporate Income Tax, IP Boxes and the Location of R&D," CESifo Working Paper Series, CESifo, number 9397.
• Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021, "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series, CESifo, number 9421.
• Friedrich Schneider, 2021, "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series, CESifo, number 9434.
• Cyril Chalendard & Ana Margarida Fernandes & Gael Raballand & Bob Rijkers, 2021, "Corruption in Customs," CESifo Working Paper Series, CESifo, number 9489.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 01, pages 38-42, January.
• Clemens Fuest & Elena Herold & Florian Neumeier, 2021, "Die Neuordnung der internationalen Unternehmensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 31-36, October.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 577.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2021, "Évitement fiscal : un avantage concurrentiel qui aggrave la concentration," La Lettre du CEPII, CEPII research center, issue 414.
• Dóra KEREZSI & Anna SZABÓ-CSORVÁSI & Mihály HEGEDÜS, 2021, "A Brief Overview Of Performance Management Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 25, pages 31-39, May.
• Pedro A. Cabra-Acela, 2021, "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19419, Jul.
• María Angélica Arbeláez & Alejandro Becerra & Miguel Ben�tez, 2021, "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación, Fedesarrollo, number 19143, Mar.
• Carlos Mauricio Tosca Vidal & Germ�n Mart�nez-Prats & Candelaria Guzm�n-Fern�ndez, 2021, "La afiliación a la seguridad social de los trabajadores y sus efectos en las finanzas de las empresas en México," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, volume 40, issue 72, pages 71-86.
• Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Pol�tica Fiscal, 2021, "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 19456, Aug.
• Javier Ávila-Mahecha, 2021, "SIVAR - simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 19234, Apr.
• A Tobón, 2021, "Economía formal y economía informal: un estudio sobre la dinámica del crecimiento económico en un modelo de inspiración clásica," Documentos de trabajo - Alianza EFI, Alianza EFI, number 19292, May.
• M. Salazar, 2021, "Tax policies, informality, and real wage rigidities," Documentos de trabajo - Alianza EFI, Alianza EFI, number 20044, Dec.
• Massa, Massimo & Cheng, Si & Zhang, Hong, 2021, "Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds," CEPR Discussion Papers, Centre for Economic Policy Research, number 15747, Feb.
• Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021, "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 15851, Feb.
• Kosfeld, Michael & Vollan, Björn & Hadnes, Myriam & Nilgen, Marco, 2021, "The Fetters of the Sib - An Experimental Study in Burkina Faso," CEPR Discussion Papers, Centre for Economic Policy Research, number 15876, Mar.
• Brockmeyer, Anne & Estefan, Alejandro & Ramírez Arras, Karina & Suárez Serrato, Juan Carlos, 2022, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers, Centre for Economic Policy Research, number 15983, Jun.
• Bilicka, Katarzyna & Xing, Jing & Qi, Yaxuan, 2021, "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers, Centre for Economic Policy Research, number 16068, Apr.
• Falk, Armin & Abeler, Johannes & Kosse, Fabian, 2021, "Malleability of preferences for honesty," CEPR Discussion Papers, Centre for Economic Policy Research, number 16164, May.
• Scur, Daniela & Bilicka, Katarzyna, 2021, "Organizational capacity and profit shifting," CEPR Discussion Papers, Centre for Economic Policy Research, number 16502, Sep.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, Centre for Economic Policy Research, number 16615, May.
• Toubal, Farid & Laffitte, Sébastien, 2021, "Multinationals’ Sales and Profit Shifting in Tax Havens," CEPR Discussion Papers, Centre for Economic Policy Research, number 16675, Oct.
• Alison Macintyre & Ho Fai Chan & Markus Schaffner & Benno Torgler, 2021, "National Pride and Tax Compliance: A Laboratory Experiment Using a Physiological Marker," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2021-07, Feb.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Notes, EU Tax Observatory, number 001, Jul.
• Mona Barake & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021, "Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates," Notes, EU Tax Observatory, number 002, Oct.
• Giulia Aliprandi & Mona Barake & Paul-Emmanuel Chouc, 2021, "Have European Banks Left Tax Havens? Evidence from Country-by-Country Data," Reports, EU Tax Observatory, number 002.
• Eloi Flamant & Sarah Godar & Gaspard Richard, 2021, "New Forms of Tax Competition in the European Union: An Empirical Investigation," Reports, EU Tax Observatory, number 003.
• Natalia Levenko & Karsten Staehr, 2021, "Tax compliance in post-transition: You and your friends matter, not the government," Bank of Estonia Working Papers, Bank of Estonia, number wp2021-7, Nov, revised 10 Nov 2021, DOI: 10.23656/25045520/072021/0189.
• Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021, "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102050.
• Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021, "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, volume 101, issue C, DOI: 10.1016/j.econmod.2021.105543.
• Sun, Yukun, 2021, "Corporate tax avoidance and government corruption: Evidence from Chinese firms," Economic Modelling, Elsevier, volume 98, issue C, pages 13-25, DOI: 10.1016/j.econmod.2021.02.008.
• Gavoille, Nicolas & Zasova, Anna, 2021, "Foreign ownership and labor tax evasion: Evidence from Latvia," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110030.
• Bussy, Adrien, 2021, "Tariff evasion with endogenous enforcement," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110046.
• Hilling, Axel & Lundtofte, Frederik & Sandell, Niklas & Sonnerfeldt, Amanda & Vilhelmsson, Anders, 2021, "Tax avoidance and state ownership — The case of Sweden," Economics Letters, Elsevier, volume 208, issue C, DOI: 10.1016/j.econlet.2021.110063.
• Lami, Endrit & Imami, Drini & Pugh, Geoffrey & Hashi, Iraj, 2021, "Fiscal performance and elections in the context of a transition economy," Economic Systems, Elsevier, volume 45, issue 2, DOI: 10.1016/j.ecosys.2021.100886.
• Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021, "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, volume 132, issue C, DOI: 10.1016/j.euroecorev.2020.103641.
• Hebous, Shafik & Johannesen, Niels, 2021, "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, volume 135, issue C, DOI: 10.1016/j.euroecorev.2021.103737.
• Saavedra, Santiago & Romero, Mauricio, 2021, "Local incentives and national tax evasion: The response of illegal mining to a tax reform in Colombia," European Economic Review, Elsevier, volume 138, issue C, DOI: 10.1016/j.euroecorev.2021.103843.
• Cuong, Ly Kim & Hau, Hoang Tran, 2021, "Does innovation promote access to informal loans? Evidence from a transitional economy," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101718.
• Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021, "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, volume 49, issue C, DOI: 10.1016/j.gfj.2020.100561.
• Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021, "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101406.
• Ding, Rong & Sainani, Sushil & (John) Zhang, Ziyang, 2021, "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine," Journal of Business Research, Elsevier, volume 132, issue C, pages 221-232, DOI: 10.1016/j.jbusres.2021.03.042.
• Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021, "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Journal of Economic Behavior & Organization, Elsevier, volume 183, issue C, pages 301-319, DOI: 10.1016/j.jebo.2020.12.030.
• Bag, Parimal K. & Wang, Peng, 2021, "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, volume 184, issue C, pages 99-116, DOI: 10.1016/j.jebo.2021.01.022.
• Fochmann, Martin & Fochmann, Nadja & Kocher, Martin G. & Müller, Nadja, 2021, "Dishonesty and risk-taking: Compliance decisions of individuals and groups," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 250-286, DOI: 10.1016/j.jebo.2021.02.018.
• Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021, "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 770-784, DOI: 10.1016/j.jebo.2020.10.012.
• Bicchieri, Cristina & Dimant, Eugen & Xiao, Erte, 2021, "Deviant or wrong? The effects of norm information on the efficacy of punishment," Journal of Economic Behavior & Organization, Elsevier, volume 188, issue C, pages 209-235, DOI: 10.1016/j.jebo.2021.04.002.
• Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021, "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, volume 189, issue C, pages 172-193, DOI: 10.1016/j.jebo.2021.06.007.
• Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021, "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, volume 190, issue C, pages 463-479, DOI: 10.1016/j.jebo.2021.06.041.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the frequency of reminders matter for their effectiveness? A randomized controlled trial," Journal of Economic Behavior & Organization, Elsevier, volume 191, issue C, pages 752-764, DOI: 10.1016/j.jebo.2021.09.023.
• Antón, Arturo & Hernández-Trillo, Fausto & Ventosa-Santaulària, Daniel, 2021, "(In)Effective tax enforcement and demand for cash," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103350.
• Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021, "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100262.
• Lee, Cheng-Hsun & Bose, Sudipta, 2021, "Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100263.
• Alfano, Vincenzo & Capasso, Salvatore, 2021, "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, volume 20, issue C, DOI: 10.1016/j.jeoa.2021.100342.
• Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2021, "Less cheating? The effects of prefilled forms on compliance behavior," Journal of Economic Psychology, Elsevier, volume 83, issue C, DOI: 10.1016/j.joep.2021.102365.
• Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021, "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, volume 86, issue C, DOI: 10.1016/j.joep.2021.102421.
• Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021, "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, volume 43, issue 5, pages 1031-1050, DOI: 10.1016/j.jpolmod.2020.06.003.
• Marjit, Sugata & Mishra, Suryaprakash & Mitra, Sandip, 2021, "Tax evasion by tax deferment: Sham litigation with an informal credit market," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102008.
• Glogowsky, Ulrich, 2021, "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, volume 193, issue C, DOI: 10.1016/j.jpubeco.2020.104309.
• Lei, Yu-Hsiang, 2021, "Quid pro quo? Government-firm relationships in China," Journal of Public Economics, Elsevier, volume 199, issue C, DOI: 10.1016/j.jpubeco.2021.104427.
• Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021, "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104512.
• Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021, "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104514.
• Bagchi, Sutirtha & Dušek, Libor, 2021, "The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104537.
• Wan, Junmin, 2021, "The lottery receipt," International Review of Economics & Finance, Elsevier, volume 71, issue C, pages 733-750, DOI: 10.1016/j.iref.2020.09.018.
• Privitera, Alessandra & Enachescu, Janina & Kirchler, Erich & Hartmann, Andre Julian, 2021, "Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison between Austria and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 92, issue C, DOI: 10.1016/j.socec.2021.101698.
• Lohse, Tim & Simon, Sven A., 2021, "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 94, issue C, DOI: 10.1016/j.socec.2021.101745.
• Hoffmann, Sönke & Seidel, Alexandra & Weimann, Joachim, 2021, "Fairness under uncertainty," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 94, issue C, DOI: 10.1016/j.socec.2021.101746.
• Uyar, Ali & Bani-Mustafa, Ahmed & Nimer, Khalil & Schneider, Friedrich & Hasnaoui, Amir, 2021, "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights," Technological Forecasting and Social Change, Elsevier, volume 173, issue C, DOI: 10.1016/j.techfore.2021.121125.
• Summers, Andrew, 2021, "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 111867, Oct.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112695, Oct.
• Bilicka, Katarzyna & Scur, Daniela, 2021, "Organizational capacity and profit shifting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113874, Sep.
• Vinícius Phillipe de AlbuquerqueMello & Francisco S. Ramos, 2021, "Legalization of drugs and strategic behaviour," Brazilian Journal of Political Economy, FGV EAESP, volume 41, issue 3, pages 525-537, July, DOI: 10.1590/0101-31572021-3117.
• Vinícius Phillipe de AlbuquerqueMello & Francisco S. Ramos, 2021, "Legalização das drogas e comportamento estratégico," Brazilian Journal of Political Economy, FGV EAESP, volume 41, issue 3, pages 525-537, July, DOI: 10.1590/0101-31572021-3117.
• Orçun Avcı and Zeynep Demirci, 2021, "Advantages of Tax Audit," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105009.
• John E. Anderson, 2021, "Attitudes and responses to corruption in tax systems: peer effects and social influences in transition countries," Journal of Economic Studies, Emerald Group Publishing Limited, volume 49, issue 3, pages 472-488, March, DOI: 10.1108/JES-07-2020-0351.
• Folorunsho M. Ajide, 2021, "Shadow economy in Africa: how relevant is financial inclusion?," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 29, issue 3, pages 297-316, April, DOI: 10.1108/JFRC-10-2020-0095.
• Anam Javaid & Noman Arshed, 2021, "Demand for money laundering in developing countries and its deterrence: a quantitative analysis," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 25, issue 3, pages 625-636, August, DOI: 10.1108/JMLC-06-2021-0063.
• Aras Zirgulis & Maik Huettinger & Dalius Misiunas, 2021, "No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector," Review of Behavioral Finance, Emerald Group Publishing Limited, volume 14, issue 3, pages 394-409, March, DOI: 10.1108/RBF-09-2020-0232.
• N. Eriotis & S. Missiakoulis & I. Ntokas & M. Tzavaras & D. Vasiliou & E. Thalassinos, 2021, "Tax Αvoidance and Transfer Pricing: A VECM Regression Model," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 50-67.
• Elzbieta Jedruczyk, 2021, "The Determinants of Self-Employment - Evidence from Self-Employed Persons in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1014-1024.
• Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021, "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 851-882.
• Rafal M. Szewczyk, 2021, "COVID-19 and its Impact on VAT Gap in the EU: Lessons from and for Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 655-666.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021, "Productivity Slowdown, Tax Havens and MNEs’ Intangibles: where is measured value creation?," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 21-01.
• Javier Garcia-Bernardo & Petr Jansky, 2021, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/14, May.
• Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021, "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/22, Jun, revised Jun 2021.
• Alex Cobham & Javier Garcia-Bernardo & Petr Jansky & Miroslav Palansky, 2021, "Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/24, Jul, revised Jul 2021.
• Alex Cobham & Petr Jansky & Jan Mares, 2021, "Illicit Financial Flows and Trade Mispricing: Decomposing the Trade Reporting Gap," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/26, Jul, revised Jul 2021.
• Hannes Fauser & Sarah Godar, 2021, "Income tax noncompliance in Germany, 2001-2014," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/36, Dec, revised Dec 2021.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova & Victoria A. Moskvina, 2021, "Integral Tax Collection Index as a New Approach to Assessing Tax Administration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 54-80, December, DOI: 10.31107/2075-1990-2021-6-54-80.
• Mitusova Elena, 2021, "Illegal VAT Refund for Timber Exports
  [Незаконное Возмещение Ндс При Экспорте Лесоматериалов]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 46-52, June.
• Mitusova Elena, 2021, "Незаконное Возмещение Ндс При Экспорте Лесоматериалов," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 46-52, June.
• Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2021, "Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China," Working Papers, Business School - Economics, University of Glasgow, number 2021_18, Nov.
• Nirmala Devi Mohanadas, 2021, "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr197, Jul, DOI: https://doi.org/10.35609/afr.2021.6.
• Md. Shahbub Alam, 2021, "An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr202, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021, "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers, HAL, number hal-03129746, Jan.
• Marisa Ratto, 2021, "The Response of Taxpayer Compliance to the Large Shock of Italian Unification," Post-Print, HAL, number hal-03538497.
• Georges Casamatta, 2023, "Optimal income taxation with tax avoidance and endogenous labor supply," Post-Print, HAL, number hal-04015963, DOI: 10.1111/caje.12675.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021, "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print, HAL, number halshs-03240743, Apr, DOI: 10.1007/s00355-021-01325-y.
• Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021, "Have European Banks left tax haven? Evidence from country-by-country data," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03350725, Sep.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers, HAL, number halshs-03265056, Jul.
• Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021, "Have European Banks left tax haven? Evidence from country-by-country data," PSE Working Papers, HAL, number halshs-03350725, Sep.
• Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021, "Taming Private Leviathans : Regulation versus Taxation," Working Papers, HAL, number hal-03129746, Jan.
• Antonio Acconcia & Marcello d'Amato & Riccardo Martina & Marisa Ratto, 2021, "The Response of Taxpayer Compliance to the Large Shock of Italian Unification," Working Papers, HAL, number hal-03132761, Feb.
• Farid Toubal & Mathieu Parenti & Julien Martin, 2021, "Corporate Tax Avoidance and Industry Concentration," Working Papers, HAL, number hal-03356649, Sep.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2021, "Corporate Tax Avoidance and Industry Concentration," Working Papers, HAL, number hal-03411574, Nov.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers, HAL, number halshs-03265056, Jul.
• Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021, "Have European Banks left tax haven? Evidence from country-by-country data," Working Papers, HAL, number halshs-03350725, Sep.
• Eloi Flamant & Sarah Godar & Gaspard Richard, 2021, "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers, HAL, number halshs-03461688, Dec.
• Michal Müller, 2021, "A Review Of How Behavioural Insights Have Been Applied To Tax-Related Policy And Field Experiments In The European Union," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 6, pages 799-825, DOI: 10.32910/ep.72.6.1.
• Andersson, Henrik & Engström, Per & Nordblom, Katarina & Wanander, Susanna, 2021, "Nudges and Threats: Soft vs Hard Incentives for Tax Compliance," Working Papers in Economics, University of Gothenburg, Department of Economics, number 799, Feb.
• Haaland, Ingar & Olden, Andreas, 2021, "Information about Fewer Audits Reduces Support for Economic Relief Programs," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2021/2, Feb.
• Holden, Stein T. & Tilahun, Mesfin, 2021, "How are social preferences of youth related to their motivation to invest in environmental conservation (local public goods)?," CLTS Working Papers, Norwegian University of Life Sciences, Centre for Land Tenure Studies, number 3/21, Jun.
• Ignacio González García & Alfonso Mateos, 2021, "Use of Social Network Analysis for Tax Control in Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 239, issue 4, pages 159-197, November.
• Pierce O’Reilly & Kevin Parra Ramírez & Michael A. Stemmer, 2021, "Exchange of Information and Bank Deposits in International Financial Centres," Hacienda Pública Española / Review of Public Economics, IEF, volume 239, issue 4, pages 27-69, November.
• Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martínez-Vázquez, 2021, "The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries," Hacienda Pública Española / Review of Public Economics, IEF, volume 239, issue 4, pages 5-26, November.
• Vicente Ríos & Antonio Gómez & Pedro Pascual, 2021, "Raising the Accuracy of Shadow Economy Measurements," Hacienda Pública Española / Review of Public Economics, IEF, volume 239, issue 4, pages 71-125, November.
• Laszlo Goerke, 2021, "Tax Evasion by Firms," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202104, Apr.
• Bando, Rosangela & Canozzi, Otavio & Martinez-Carrasco, José & Dezolt, Ana Lúcia, 2021, "May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime," IDB Publications (Working Papers), Inter-American Development Bank, number 11381, May, DOI: http://dx.doi.org/10.18235/0003386.
• Michael Razen & Alexander Kupfer, 2021, "Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure that all pay their ‘fair share’. We propose a novel experimental design to incentive-compatibly mode," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2021-10, Oct.
• Christos Papageorgiou & Panagiotis Farlekas & Zacharias Dermatis, 2021, "Assessing the impact of excise duties on a state’s revenues: the case of Greece," Public Sector Economics, Institute of Public Finance, volume 45, issue 3, pages 387-412, DOI: 10.3326/pse.45.3.4.
• Joana Andrade Vicente, 2021, "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2021/0206, Nov.
• Vollan, Björn & Hadnes, Myriam & Nilgen, Marco & Kosfeld, Michael, 2021, "The Fetters of the Sib: An Experimental Study in Burkina Faso," IZA Discussion Papers, IZA Network @ LISER, number 14147, Feb.
• Sinning, Mathias & Zhang, Yinjunjie (Jacquelyn), 2021, "Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance," IZA Discussion Papers, IZA Network @ LISER, number 14252, Apr.
• Dong, Sarah & Sinning, Mathias, 2021, "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers, IZA Network @ LISER, number 14253, Apr.
• Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021, "Malleability of Preferences for Honesty," IZA Discussion Papers, IZA Network @ LISER, number 14304, Apr.
• Saša Ranđelović & Milica Bisić, 2021, "Excise duties harmonisation and smoking in a model with cross-border arbitrage," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 48, issue 2, pages 507-532, May, DOI: 10.1007/s10663-020-09478-2.
• Alvaro Forteza & Cecilia Noboa, 2021, "Tolerance of tax evasion," International Economics and Economic Policy, Springer, volume 18, issue 4, pages 767-786, October, DOI: 10.1007/s10368-021-00504-7.
• Thiess Buettner & Manuela Krause, 2021, "Fiscal equalization as a driver of tax increases: empirical evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 90-112, February, DOI: 10.1007/s10797-020-09610-9.
• Sebastian Beer & Jan Loeprick, 2021, "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 113-153, February, DOI: 10.1007/s10797-020-09615-4.
• Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021, "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 2, pages 284-322, April, DOI: 10.1007/s10797-020-09611-8.
• Max Gillman, 2021, "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 533-566, June, DOI: 10.1007/s10797-020-09632-3.
• Kunka Petkova, 2021, "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 890-940, August, DOI: 10.1007/s10797-020-09637-y.
• Hiroshi Mukunoki & Hirofumi Okoshi, 2021, "Tariff elimination versus tax avoidance: free trade agreements and transfer pricing," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 5, pages 1188-1210, October, DOI: 10.1007/s10797-021-09689-8.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021, "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1519-1561, December, DOI: 10.1007/s10797-020-09639-w.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021, "Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1562-1562, December, DOI: 10.1007/s10797-021-09662-5.
• Inga Hardeck & J. William Harden & David R. Upton, 2021, "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, volume 170, issue 1, pages 75-96, April, DOI: 10.1007/s10551-019-04292-8.
• Yonghong Jia & Xinghua Gao, 2021, "Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 423-452, February, DOI: 10.1007/s11156-020-00898-6.
• Giuseppe Pulina & Skerdilajda Zanaj, 2021, "Tax competition and phantom FDI," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 21-06.
• Vasilev Aleksandar, 2021, "A Real-Business-Cycle Model with Institutional Quality: The Case of Bulgaria (1999–2018)," Review of Economics, De Gruyter, volume 72, issue 1, pages 51-69, April, DOI: 10.1515/roe-2020-0035.
• Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez, 2021, "Trust in Government Institutions and Tax Morale," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 2, pages 117-140, DOI: 10.1628/fa-2021-0006.
• Søren Leth-Petersen & Peer Ebbesen Skov, 2021, "Does the Marginal Tax Rate Affect Activity in the Informal Sector?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 317-344, DOI: 10.1628/fa-2021-0018.
• Tomohiko Kobayashi, 2020, "Can We Secure Consistency Between Rules of Origin and Measures to Prevent Circumvention of Anti-Dumping Measures Under the WTO Framework? -With Special Focus on the Recent Administrative and Judicial Trends in the U.S.-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 16, issue 5, pages 1-24, August.
• Akiyuki Asatsuma, 2021, "New Trends and Prospects for the Distribution of International Taxation Rights with looking at the tradition since the era of the League of Nations," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 1, pages 1-36, January.
• Naoki Oka, 2021, "Fight against Tax Havens and International Tax Law —New Taxing Right and a Global Minimum Tax—," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 1, pages 1-41, January.