Research classified by Journal of Economic Literature (JEL) codes

2021

• 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, Center of Political Economy, volume 41, issue 3, pages 525-537.
• 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.
• 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 ," 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.
• Jana Cahlikova & Lubomir Cingl & Katerina Chadimova & Miroslav Zajicek, 2021, "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2021-12, Jul.
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021, "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 28478, Feb.
• John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021, "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 28542, Mar.
• Anne Brockmeyer & Alejandro Estefan & Karina Ramírez Arras & Juan Carlos Suárez Serrato, 2021, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 28637, Apr.
• John M. Barrios & John Gallemore, 2021, "Tax Planning Knowledge Diffusion via the Labor Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 28775, May.
• Daniel M. Hungerman, 2021, "Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches," NBER Working Papers, National Bureau of Economic Research, Inc, number 28826, May.
• Paul R. Organ & Alex Ruda & Joel Slemrod & Alex Turk, 2021, "Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process," NBER Working Papers, National Bureau of Economic Research, Inc, number 29029, Jul.
• Katarzyna A. Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 29225, Sep.
• Bogoroditskaya, N., 2021, "Tax evasion and R&D subsidy in a mixed market," Journal of the New Economic Association, New Economic Association, volume 51, issue 3, pages 30-49, DOI: 10.31737/2221-2264-2021-51-3-2.
• Mukherjee, Sacchidananda, 2021, "Revenue Shortfall and GST Compensation: An Assessment," Working Papers, National Institute of Public Finance and Policy, number 21/356, Oct.
• Mukherjee, Sacchidananda, 2021, "Revenue Implications of GST Rates Restructuring in India: An Analysis," Working Papers, National Institute of Public Finance and Policy, number 21/358, Nov.
• Laila AitBihiOuali & Olivier Bargain, 2021, "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92, DOI: https://doi.org/10.24187/ecostat.20.
• Nelly Popova, 2021, "Value Added Tax Efficiency in the Western Balkan Countries," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 175-184, November.
• Georgi Ranchev, 2021, "The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 207-216, February.
• Ioana – Florina Coita & Laura – Camelia Filip & Eliza-Angelika Kicska, 2021, "Tax Evasion And Financial Fraud In The Current Digital Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 187-194, July.
• Ioan FEHER & Sorin Nicolae BORLEA, 2021, "Corruption And Money Laundering - Basic Components Of Economic And Financial Crime," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 219-228, December.
• Raluca Andreea GHETU & Cristina-Simona CÄ‚PĂȚÎNÄ‚ & Petre BREZEANU, 2021, "The Evolution Of Fiscal Pressure In Developed E.U. Countries And Its Determinants," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 239-249, December.
• Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & Sorina Emanuela ȘTEFONI, 2021, "The Relationship Between Vat Gap And Economic Or Institutional Variables," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 250-259, December.
• Hayato Kato & Hirofumi Okoshi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 20-19, Jan.
• Kazuki Onji & Roger H. Gordon, 2021, "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-16, Nov.
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis
  [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, volume 131, issue 640, pages 3365-3391.
• Nazila Alinaghi & John Creedy & Norman Gemmell, 2021, "Elasticities of taxable income and adjustment costs: bunching evidence from New Zealand," Oxford Economic Papers, Oxford University Press, volume 73, issue 3, pages 1244-1269.
• Oаnа OÑ€rișаn & Ð nа-Mаriа Dumitrаche (Serbаnescu), 2021, "The Imраct of Tаx Evаsion on Fiscаl Equity in Romаniа in the Ð eriod 2010-2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 807-812, August.
• Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021, "Taming Private Leviathans: Regulation versus Taxation," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 226, Jan.
• Joël Hellier, 2021, "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 3, pages 384-410, September, DOI: 10.1057/s41294-021-00152-5.
• Craig A. Depken & John M. Gandar, 2021, "Integrity Fees in Sports Betting Markets," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 47, issue 1, pages 76-90, January, DOI: 10.1057/s41302-020-00179-z.
• Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021, "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, volume 12, issue 3, pages 701-728, September, DOI: 10.24136/oc.2021.023.
• Teski, Norbert & Pulay, Gyula, 2021, "Could the Global Digital Service Providers be Persuaded to Pay Their Share?," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue S1, pages 151-166, DOI: https://doi.org/10.35551/PFQ_2021_s.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 105536, Jan.
• Strango, Cristina, 2021, "Does digitalisation in public services reduce tax evasion?," MPRA Paper, University Library of Munich, Germany, number 106856, Mar.
• Hamamura, Jumpei & Kurita, Kenichi, 2021, "Does stigma against tax avoidance improve social welfare?," MPRA Paper, University Library of Munich, Germany, number 107173, Apr.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021, "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108279, revised 2021.
• Mkadmi, Jamel Eddine & Bakari, Sayef & Othmani, Ameni, 2021, "The Impact of Tax Revenues and Domestic Investments on Economic Growth in Tunisia," MPRA Paper, University Library of Munich, Germany, number 108387, Feb.
• Moore, Rachel & Pecoraro, Brandon, 2021, "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper, University Library of Munich, Germany, number 109120, Aug.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111188, Dec.
• ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021, "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper, University Library of Munich, Germany, number 111516.
• Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
• Iswahyudi, Heru, 2021, "Aggressiveness as Performance Signaling: Forced Distribution Rating System in Tax Authority," MPRA Paper, University Library of Munich, Germany, number 120318, Jul.
• Roger Owusu-Boafo & Ernest Obeng & Jone Yeobah Addo, 2020, "The Relationship Between Credit Risk Management and the Profitability of Banks in Ghana," ACTA VSFS, University of Finance and Administration, volume 14, issue 2, pages 92-114.
• Bastian Schulz, 2021, "The Cum-ex Case: A Look at Germany," ACTA VSFS, University of Finance and Administration, volume 15, issue 1, pages 49-62.
• Savina Finardi & Anna Melicharová, 2021, "Impact of Svarc system on Tax Revenues in the Czech Republic
  [Dopad švarcsystému na daňové příjmy v České repubice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 4, pages 19-29, DOI: 10.18267/j.cfuc.566.
• Jan Pavel & Jana Tepperová, 2021, "ATP Identification Using Balance of Payments Data: Case of the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 3-19, DOI: 10.18267/j.pep.757.
• Daniela PÎRVU & Claudia STANCIU-TOLEA, 2021, "Arguments In Favor Of Introducing The Global Corporate Minimum Tax," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 20, issue 3, pages 63-70.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021, "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 148, Feb, revised Dec 2024.
• Glenn P. Jenkins & Amin Sokhanvar & Hasan UlaÅŸ Altıok, 2021, "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers, JDI Executive Programs, number 2021-08, May.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
• Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021, "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 282, May.
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