Research classified by Journal of Economic Literature (JEL) codes

2027

• Belmonte, Alessandro & Teobaldelli, Désirée & Ticchi, Davide, 2027, "Expected foreign military intervention and demand for state-building: Evidence from Mali," Journal of Development Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jdeveco.2026.103897.

2026

• Çağla Karadavut & Hasan Şenol, 2026, "The Effect of Personality Traits on Tax Compliance, Tax Morality and Tax Evasion Intention: The Case of Isparta Province," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 121-149, April, DOI: https://doi.org/10.33203/mfy.178545.
• Cansel Oskay, 2026, "A Bibliometric Analysis on the Relationship Between Shadow Economy and Tax Morale (2004-2024)," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 94-120, April, DOI: https://doi.org/10.33203/mfy.174235.
• Albrecht Bohne & Jan Sebastian Nimczik, 2026, "Harnessing Deductions to Increase Tax Compliance and Formalization," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 141-180, May, DOI: 10.1257/pol.20230365.
• Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2026, "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 181-211, May, DOI: 10.1257/pol.20230414.
• Elisa Casi & Evelina Gavrilova & David Murphy & Floris T. Zoutman, 2026, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 275-308, May, DOI: 10.1257/pol.20230547.
• Mădălin George Safta Ph. D Student & Delia-Maria Dodenciu Economist, 2026, "The Impact Of Digitalization On The Collection Of Budgetary Claims In Period 2018-2024," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 20-36, April.
• Xu Weichen & Igor A. Mayburov, 2026, "The Role of Corporate Digital Transformation in Tax Evasion Practices: The Case of China’s Non-Financial Listed Companies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 177-198, DOI: https://doi.org/10.15826/jtr.2026.1.
• Faiza Saleem & Liya Xu, 2026, "How Digital Governance Enhances Environmental Tax Revenue Capacity: The Role of Institutional Quality and Economic Complexity in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 25-39, DOI: https://doi.org/10.15826/jtr.2026.1.
• Ekaterina Yu. Grabareva & Alexander I. Pogorletskiy, 2026, "The Impact of Tax Administration Digitalization on Tax Systems in Latin America," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2026.1.
• Alessandro Belmonte & Giuseppe Spataro & Davide Ticchi, 2026, "Offshore Wealth, Onshore Distrust: Evidence from the Panama Papers Scandal," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 510, Sep.
• Soukaina BENMESSAOUD & Khalil MOKHLIS, 2026, "Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 133-151.
• Amal HADDOUCHI & Mohamed BOUZAHZAH & Nora ANGOUR, 2026, "Informalité et fiscalité au Maroc : enjeux pour la mobilisation des recettes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 379-394.
• Samiha BAKKALI & Anouar AMMI, 2026, "Digital Maturity of Tax Administrations and Fiscal Performance in Emerging Economies: A Conceptual Framework Based on the Moroccan Case," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 395-426.
• Younes ELMAATANI & Mohamed ATIK, 2026, "Facteurs influençant la conformité fiscale des contribuables locaux : une analyse empirique dans le contexte de Khouribga," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 342-356.
• Merouane HASNI & El houssine BAIYSA & Omar KHARBOUCH, 2026, "La Dématérialisation des Procédures Fiscales au Maroc : Levier d’Optimisation Fiscale et de Modernisation du Contrôle," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 579-594.
• Fadoua BENCHEIKH & Mohamed HANGOURE, 2026, "Impact du conseil d'administration en tant que mécanisme interne de gouvernance sur le risque fiscal au sein de l’entreprise : Une revue de littérature et proposition de modèle conceptuel," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 466-487.
• Marwa ZOUINE & El Houssain ELATIFE, 2026, "L’impact des problèmes fiscaux sur le développement du e-commerce," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 560-571.
• Chaimae CHAABI & Yassine Mohamed EL HADDAD, 2026, "L’intelligence artificielle et le Big Data au service de la performance du contrôle fiscal : une étude du cas marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 496-520.
• Malika EL HACHIMI EL ALAOUI & Sanae SOLHI, 2026, "Choc institutionnel et risque de panique bancaire : transparence financière et comportement des déposants dans le contexte de la norme commune de déclaration," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 568-583.
• Fouad ZAZRI & Aziz BOUZEGGOU, 2026, "Tax Compliance Behavior of Startuppers and Entrepreneurs: A Bibliometric Analysis," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 277-296.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Les déterminants du climat de confiance entre l'administration fiscale marocaine et les entreprises multinationales dans le domaine des prix de transfert : Etude empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 328-347.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Fiscal Trust in Transfer Pricing: A Critical Literature Review and Construction of a Tripartite Conceptual Model. Evidence from Morocco," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 265-286.
• Fouad ZAZRI & Aziz BOUZEGGOU, 2026, "Les déterminants de la conformité fiscale des startups marocaines : proposition d'un modèle conceptuel intégratif," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 495-511.
• Hicham ATTAOUI, 2026, "Gestion des risques et performance à l’ère des technologies de rup-ture : cas de la douane marocaine," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 669-688.
• Michael Alexeev & Robert Conrad, 2026, "Tax reform in Central and Eastern Europe," Russian Journal of Economics, ARPHA Platform, volume 12, issue 1, pages 28-59, March, DOI: 10.32609/j.ruje.12.174938.
• Indriyana Puspitosari & Hadri Kusuma & Johan Arifin, 2026, "Macroeconomic Determinants of Tax Avoidance and the Moderating Role of Public Governance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 20-37.
• Valentin Goev & Venelin Boshnakov, 2026, "Estimating the Shadow Economy in Bulgaria: Survey Evidence for 2023," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 74-89.
• Nadia Accoto & Federica Daniele & Valerio Della Corte, 2026, "Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1529, Apr.
• Diana Ricciulli-Marin & Mateo Uribe-Castro, 2026, "Smithian State Formation," Cuadernos de Historia Económica, Banco de la Republica de Colombia, number 68, Aug.
• Phạm Thị Ngọc Dung & Đoàn Ngân Hà & Phùng Diễm Hải Nhi & Trần Xuân Hoàng, 2026, "Hiệu suất ESG (Environment, Social, Governance - Môi trường, Xã hội, Quản trị) và hành vi tránh thuế doanh nghiệp: Bằng chứng từ các doanh nghiệp Châu Âu," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 21, issue 1, pages 37-57, DOI: 10.46223/HCMCOUJS.econ.vi.21.1.4700.
• Leonardo Barros‐Torres & Gilberto Tadeu Lima & Jaylson Jair da Silveira, 2026, "Endogenous Tax Compliance and Macroeconomic Performance Driven by Satisficing Evolutionary Dynamics," Metroeconomica, Wiley Blackwell, volume 77, issue 1, pages 36-54, February, DOI: 10.1111/meca.12505.
• Pantelis Kazakis, 2026, "Conditional Gains: When AI Investment Enhances Firm Efficiency," Scottish Journal of Political Economy, Scottish Economic Society, volume 73, issue 4, September, DOI: 10.1111/sjpe.70055.
• Emmanouil Taxiarchis Gazilas & Zacharias Bragoudakis, 2026, "Can higher education levels improve tax compliance?," Working Papers, Bank of Greece, number 355, Jan, DOI: 10.52903/wp2026355.
• Sander Hendrik & Scherer Anna-Lena & Schmiel Ute, 2026, "The Arm’s Length Principle – An Adequate Means for Taxing Multinational Corporate Groups?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 16, issue 2, pages 301-336, DOI: 10.1515/ael-2023-0018.
• Emek Basker & Lucia Foster & Martha Stinson, 2026, "Tip of the Iceberg: How Much Do Tips Bunch at Reporting Thresholds?," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 26-40, Jun.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
• Marcelo Bergolo & Martin Leites & Ricardo Perez-Truglia & Matías Strehl-Pessina, 2026, "What Makes a Tax Evader?," CESifo Working Paper Series, CESifo, number 12432.
• Ronald B. Davies & Margarita Lopez-Forero & Benjamin Michallet & Johannes Scheuerer, 2026, "Hidden Profits, Lost Jobs? Tax Havens and Employment Decisions," CESifo Working Paper Series, CESifo, number 12464.
• Enrico Rubolino, 2026, "Growing the Civic Mind: Civic Education, Civic Behavior, and Political Institutions," CESifo Working Paper Series, CESifo, number 12575.
• Adam Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," CESifo Working Paper Series, CESifo, number 12600.
• Andrew Bibler & Yuting Gao & Laura Grigolon & Mark J. Tremblay, 2026, "Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars," CESifo Working Paper Series, CESifo, number 12643.
• Maike Roth & Friedrich Schneider, 2026, "Determinants of Tobacco Tax Noncompliance: Evidence Among German Smokers," CESifo Working Paper Series, CESifo, number 12690.
• Pascal Nieder & Sven Arne Simon, 2026, "Dishonesty in Complex Environments: Deliberate Lies, Shortcuts, or Accidental Mistakes?," CESifo Working Paper Series, CESifo, number 12692.
• Llilith Burgstaller & Lars P. Feld, 2026, "How (Not) to Ask About Undeclared Work: Estimating Prevalence and Patterns Using a Survey Experimental Approach," CESifo Working Paper Series, CESifo, number 12728.
• Dominika Langenmayr & David Streich, 2026, "From Coins to Cays: Using Crypto to Channel Funds Offshore," CESifo Working Paper Series, CESifo, number 12740.
• Niels Johannesen & Lauge Larsen & Nadine Riedel, 2026, "Does Global Financial Transparency Improve Tax Compliance in Developing Countries?," CESifo Working Paper Series, CESifo, number 12747.
• Jarkko Harju & Ida Kankaanranta & Kaisa Kotakorpi, 2026, "Taxi Market Deregulation: Effects on Market Outcomes, Tax Evasion and Crime," CESifo Working Paper Series, CESifo, number 12819.
• Sven A. Simon, 2026, "Is It a Lie If I Don’t Know? Mechanisms and Mitigation of Dishonesty Under Ignorance," CESifo Working Paper Series, CESifo, number 12985.
• Burling, Fiona & Sudarshan, Anant, 2026, "Paying for power," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 813.
• Juan Camilo Obando Martínez, 2026, "A New Lens on the Rich: Measuring Personal Income with Novel Tax Data from Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-2, Jan.
• Daniel Mejía & Juan Manuel Lozano, 2026, "Impuestos al cigarrillo, contrabando, recaudo fiscal e ingresos del crimen organizado
  [Cigarette Taxes, Smuggling, Fiscal Revenue, and Organized Crime]," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-18, Apr.
• Diana Ricciulli-Marin & Mateo Uribe-Castro, 2026, "Smithian State Formation," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-30, Jun.
• Lehmann, Etienne & Zanoutene, Eddy, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CEPR Discussion Papers, Centre for Economic Policy Research, number 21102, Jan.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, Jose & Zucman, Gabriel, 2026, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, Centre for Economic Policy Research, number 21105, Jan.
• Becerra, Oscar & Briglia, Luigi Maria & Leon-Diaz, John & Valencia, Óscar & Luetticke, Ralph, 2026, "Inequality, Informality, and Optimal Progressivity," CEPR Discussion Papers, Centre for Economic Policy Research, number 21229, Feb.
• Bibler, Andrew & Gao, Yuting & Grigolon, Laura & Tremblay, Mark, 2026, "Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars," CEPR Discussion Papers, Centre for Economic Policy Research, number 21463, May.
• Harju, Jarkko & Kankaanranta, Ida & Kotakorpi, Kaisa, 2026, "Taxi Market Deregulation: Effects on Market Outcomes, Tax Evasion and Crime," CEPR Discussion Papers, Centre for Economic Policy Research, number 21777, Jul.
• Di Nola, Alessandro & Scholl, Almuth & Wang, Haomin, 2026, "Wealth Tax, Entrepreneurship, and the Legal Form of Business Organization," CEPR Discussion Papers, Centre for Economic Policy Research, number 21822, Aug.
• Siegloch, Sebastian & Grüner, Hans Peter, 2026, "Paying Taxes Like Uli Hoeneß -- Tax Evasion, Charitable Giving, and Political Congruence," CEPR Discussion Papers, Centre for Economic Policy Research, number 21980, Sep.
• Hsien-Ming Lien & Linda Wu & Tzu-Ting Yang, 2026, "Behavioral Responses to Estate Taxation: Evidence from Taiwan," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26053, Feb.
• Alessandra Foresta & Rigissa Megalokonomou & Michael Vlassopoulos, 2026, "Crisis Narratives and Judicial Enforcement: Evidence from the Greek Fiscal Crisis," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26088, Mar.
• Enrico Rubolino, 2026, "Growing the Civic Mind: Civic Education, Civic Behavior, and Political Institutions," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26096, Apr.
• Sakuwaha, Douglas & Munthali & Mwiiya, Fines, 2026, "A Study on Investigating Factors Influencing Non-Adoption in the Zambia Revenue Authority’s e-Tax Payment: A Case Study of Nakonde Border Post," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.1.
• Chileshe, Kasonde & Chipindi, Ferdinand, 2026, "Smuggling as Rational Adaptation: Rethinking Customs Enforcement and Informality in Zambia: A Case Study for ZRA," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.27.
• Libanda, Cindy & Kachamba, Norman, 2026, "Factors Influencing Taxpayer Compliance Behaviour Among Small and Medium Enterprises: Evidence from the Clothing Sector in Lusaka, Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.2.
• Phiri, Edith & Kabwe, Martin, 2026, "An Examination of the Effect of Mobile Tax Services on Tax Compliance Among SMEs in Zambia: A Case Study of Lusaka District," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 3, DOI: 10.59413/ajocs/v7.i3.32.
• Giulia Aliprandi & Teona Cretu & Vytautas Valuta, 2026, "Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting," Reports, EU Tax Observatory, number 011, Jul.
• Kevin Parra Ramirez & Vincent Vicard, 2026, "The instruments of profit shifting," Working Papers, EU Tax Observatory, number 043, Jan.
• Alice Chiocchetti & Ninon Moreau-Kastler, 2026, "The Global Allocation of Extractive Windfalls," Working Papers, EU Tax Observatory, number 044, Apr.
• Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026, "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," Working Papers, EU Tax Observatory, number 045, Jun.
• Ben Tippet & Gabriel Zucman, 2026, "Taxing Extreme Wealth in the United Kingdom: Revenue Estimates for a 2% Minimum Tax on Ultra-High-Net-Worth Households," Working Papers, EU Tax Observatory, number 046, Jun.
• Marius Ring & David Seim & Gabriel Zucman, 2026, "Personal Holding Companies, Tax Progressivity, and Inequality," Working Papers, EU Tax Observatory, number 047, Jul.
• María Florencia Pinto & Yulia Valdivia Rivera & Hernan Winkler, 2026, "Does the Enforcement of Labor Regulations Reduce Informality? The Case of Peru," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0363, Jan.
• Natalia Levenko, 2026, "Drivers of compliance intentions and actual tax behaviour: consistent and inconsistent taxpayers," Bank of Estonia Working Papers, Bank of Estonia, number wp2026-06, Jun, revised 01 Jun 2026.
• Zhang, Zuoming & Lu, Yefei & Tao, Dongjie & Tian, Binbin, 2026, "Spillover effect of tax enforcement: Evidence from China," Journal of Asian Economics, Elsevier, volume 103, issue C, DOI: 10.1016/j.asieco.2026.102126.
• Ali, Muhammad Jahangir & Baghdadi, Ghasan A. & Bose, Sudipta, 2026, "Does board co-option affect corporate tax avoidance?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101768.
• Fu, Jingjing & Liu, Zhikuo & Wang, Shuyi & Zhao, Xiaolu, 2026, "Tax incentives and firm compliance: Evidence from China," China Economic Review, Elsevier, volume 99, issue C, DOI: 10.1016/j.chieco.2026.102747.
• Liu, Yu & Xu, Jian & Zhou, Yifan, 2026, "Quantifying the legacy of trauma: The long-term impact of the African slave trade on contemporary firm corruption," Journal of Corporate Finance, Elsevier, volume 96, issue C, DOI: 10.1016/j.jcorpfin.2025.102884.
• Shah, Jawad, 2026, "Using computerized information to enforce VAT: Evidence from Pakistan," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103595.
• Asllani, Alban & Dell'Anno, Roberto & Schneider, Friedrich, 2026, "Global estimates of informal economies and new insights for 152 countries (1997-2022): Using an enhanced modelling approach," Economic Analysis and Policy, Elsevier, volume 89, issue C, pages 721-741, DOI: 10.1016/j.eap.2025.11.027.
• Altamimi, Hissah Abdullah & Hassan, M. Kabir & Rabbani, Mustafa Raza & Kiran, Madiha, 2026, "Navigating ESG risks in banking: The role of green finance, policy, and FinTech in Islamic and conventional banks," Economic Analysis and Policy, Elsevier, volume 91, issue C, pages 1537-1558, DOI: 10.1016/j.eap.2026.05.006.
• Chatjuthamard, Pattanaporn & Chintrakarn, Pandej & Jiraporn, Pornsit, 2026, "Strategic income shifting in uncertain times: Insights from economic policy uncertainty," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107420.
• Zhao, Ling & Li, Manli & Huang, Hao, 2026, "Making paper pay: Commercial paper trading facilitation and corporate tax avoidance," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107722.
• Zhao, Jing & Xu, Ruiyao & Jin, Yige & Tian, Gaoliang & Xu, Bozhi, 2026, "When firing is hard: Labor adjustment costs and corporate investment style," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107742.
• Aronsson, Thomas & Xu, Fei, 2026, "Optimal income taxation without tax evasion," European Economic Review, Elsevier, volume 186, issue C, DOI: 10.1016/j.euroecorev.2026.105336.
• Ajmal, T.K. & Singhal, Ankit & Kumar, Vinod & Atawnah, Nader, 2026, "Family firms and tax avoidance preferences: Evidence from India," Emerging Markets Review, Elsevier, volume 70, issue C, DOI: 10.1016/j.ememar.2025.101410.
• Zhang, Ruixuan & Ge, Yiyun, 2026, "From bonds to boundaries: Bond market liberalization and corporate tax avoidance in China," Finance Research Letters, Elsevier, volume 89, issue C, DOI: 10.1016/j.frl.2025.109230.
• Liao, Yinchao & Yue, Qi, 2026, "Financing frictions and investment smoothing: Online governance of tax-induced spikes," Finance Research Letters, Elsevier, volume 98, issue C, DOI: 10.1016/j.frl.2026.109848.
• Houssa, Romain & Megersa, Kelbesa, 2026, "Institutional quality, economic development and the performance of VAT," International Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.inteco.2025.100671.
• Xu, Yekun & Zhao, Jiayu & Zhong, Ruohan & Zhang, Qiang, 2026, "Bank competition and corporate tax avoidance: the Chinese experience," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 106, issue C, DOI: 10.1016/j.intfin.2025.102248.
• Ferguson, Duke & Krupa, Trent J. & Laux, Rick C., 2026, "Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101832.
• Bethmann, Dirk & Kvasnicka, Michael, 2026, "International tax evasion, state purchases of confidential bank data and voluntary disclosures," Journal of Comparative Economics, Elsevier, volume 54, issue 2, pages 526-536, DOI: 10.1016/j.jce.2025.11.005.
• Kastoryano, Stephen, 2026, "Asset ambiguity, reporting flexibility, and strategic declarations: Evidence from audit announcements and a dividend tax cut," Journal of Economic Behavior & Organization, Elsevier, volume 244, issue C, DOI: 10.1016/j.jebo.2026.107490.
• Liu, Yongzheng & Mao, Jie & Pan, Chen-Yu & Tsai, Pi-Han, 2026, "Tax cuts and compliance shifting across taxes," Journal of Economic Behavior & Organization, Elsevier, volume 245, issue C, DOI: 10.1016/j.jebo.2026.107527.
• Bazzoli, Martina & Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo V. & Manzo, Marco, 2026, "Self-employment income tax evasion and inequality," Journal of Economic Behavior & Organization, Elsevier, volume 247, issue C, DOI: 10.1016/j.jebo.2026.107598.
• Bjørkås, Eivind & Rickertsen, Kyrre, 2026, "Cross-border shopping of alcoholic beverages: Evidence from a natural experiment," Food Policy, Elsevier, volume 138, issue C, DOI: 10.1016/j.foodpol.2025.103024.
• Saulītis, Andris, 2026, "Strategic misreporting on tax evasion: Uncovering social desirability bias through integrated list-vignette experiments," Journal of Economic Psychology, Elsevier, volume 115, issue C, DOI: 10.1016/j.joep.2026.102906.
• Yalew, Amsalu Woldie, 2026, "Sectoral and macroeconomic implications of reducing implicit power sector subsidies in developing countries: Insights from Ethiopia," Utilities Policy, Elsevier, volume 98, issue C, DOI: 10.1016/j.jup.2025.102110.
• Tsay, Min-Hung & Chang, Li-Han & Chang, Hsuan-Ling & Hsu, Tzu-Hao, 2026, "Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103175.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• Merkaj, Elvina & Imami, Drini, 2026, "Electoral democracy, corruption, and tax evasion," European Journal of Political Economy, Elsevier, volume 92, issue C, DOI: 10.1016/j.ejpoleco.2025.102722.
• Liu, Yu & Zhao, Xiaoxue, 2026, "Fiscal capacity and capital misallocation: the economic costs of tax evasion," Journal of Public Economics, Elsevier, volume 255, issue C, DOI: 10.1016/j.jpubeco.2026.105581.
• Laudage Teles, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior – Evidence from France," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105565.
• Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2026, "Fiscal consequences of corporate tax avoidance," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105613.
• DeBacker, Jason & Towery, Erin & Adhikari, Bibek, 2026, "Corporate taxpayer responses to size-based enforcement and disclosure thresholds," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105636.
• Baselgia, Enea, 2026, "The compliance effects of the automatic exchange of information: Evidence from the Swiss tax amnesty," Journal of Public Economics, Elsevier, volume 258, issue C, DOI: 10.1016/j.jpubeco.2026.105653.
• Locks, Gedeão, 2026, "Behavioral responses to inheritance taxes: Evidence from Brazil," Journal of Public Economics, Elsevier, volume 261, issue C, DOI: 10.1016/j.jpubeco.2026.105720.
• Hu, Guoliu & Tang, Hao, 2026, "Common ownership and corporate tax avoidance: Evidence from China," The Quarterly Review of Economics and Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.qref.2026.102195.
• Cong, Lin William & Tang, Vicki Wei & Zhang, Tony Qingquan, 2026, "How transparency shapes tax policy effectiveness: Evidence from cryptocurrency markets," Research Policy, Elsevier, volume 55, issue 1, DOI: 10.1016/j.respol.2025.105363.
• Hernandez Aros, Ludivia & Juliao-Rossi, Jorge & Gutierrez Portela, Fernando, 2026, "A bibliometric and content analysis of financial statement fraud: focus on the use of Industry 4.0 technologies," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105002.
• Liu, Hengyan & Yuan, Pengbo & Han, Ting & Du, Tongwei, 2026, "Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105259.
• Cheng, Zhen & Ding, Chante Jian, 2026, "Beyond green: Can financial reform for ecology curb corporate tax avoidance?," International Review of Economics & Finance, Elsevier, volume 111, issue C, DOI: 10.1016/j.iref.2026.105630.
• Etchart-Vincent, Nathalie & Ratto, Marisa & Taugourdeau, Emmanuelle, 2026, "Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 120, issue C, DOI: 10.1016/j.socec.2025.102497.
• Marini, Matteo M. & Ulivieri, Giulia, 2026, "Cultural values and economic choices: Three meta-reanalyses of experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 123, issue C, DOI: 10.1016/j.socec.2026.102582.
• Morreale, Azzurra & Mittone, Luigi & Casal, Sandro, 2026, "Social dynamics in tax compliance: The indirect Echo Effect of observing others’ tax behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 123, issue C, DOI: 10.1016/j.socec.2026.102596.
• Fedeli, Silvia & Bloise, Francesco & Costarelli, Elena, 2026, "Tax policy levers and taxpayer decision-making: insights from a laboratory experiment on an evolutionary model of income tax evasion decisions," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 123, issue C, DOI: 10.1016/j.socec.2026.102613.
• Di Bartolomeo, Giovanni & Fedeli, Silvia & Papa, Stefano, 2026, "Nudging tax compliance: Evidence from a laboratory experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 124, issue C, DOI: 10.1016/j.socec.2026.102624.
• Bukari, Chei, 2026, "When it rains, it pours: On the spillover effects of corruption on firms’ tax evasion," World Development, Elsevier, volume 203, issue C, DOI: 10.1016/j.worlddev.2026.107373.
• Yeandle, Alex & Doyle, David, 2026, "Mobile money and the social contract: experimental evidence from Ghana," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140135, Nov.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-02.
• Laurence Jacquet & Zhiyang Jia & Thor O. Thoresen, 2026, "How much does responsibility matter in fairness measurement?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026_1.
• Philippe Demougin & Áron Kiss & Alexander Leodolter & Kristine Van Herck, 2026, "Corporate Income Taxation and Investment: A Review of Empirical Findings and Policy Issues in the EU Context," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 089, Apr.
• Jingnan Chen & Yixin Chen & Zhixin Dai & Tianqi Wei & Su Yang, 2026, "When Tax Enforcement Changes: Social Learning and Compliance," Discussion Papers, University of Exeter, Department of Economics, number 2610, Jul.
• Jos? Torres Rem?rez & Mar?a Concepci?n Parra Mero?o, 2026, "Rental subsidies: Bunching in Spanish personal income tax," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2026, issue 1, pages 37-59.
• Daniel Coll Sol & Mario Cuenda Garcia & Bathusi Gabanatlhong & Miroslav Palansky & Tijmen Tuinsma, 2026, "Estimating the Scale of Illicit Financial Flows: The Abnormality Method," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2026/08, May, revised May 2026.
• Daniel Suva, 2026, "Nonlinear Profit Shifting: Evidence from Administrative Firm-Level Data," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2026/27, Sep, revised Sep 2026.
• Albrecht Bohne & James R. Hines Jr. & Antonios M. Koumpias & Annalisa Tassi, 2026, "Effects of the Reverse Charge Mechanism on VAT Gaps," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2026-01, Jan.
• Robert W. McGee & Osman Geyik, 2026, "Tax Evasion Ethics In Türki̇ye And Azerbaijan: A Comparative Analysis Using World Values Survey Data," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 9, issue 1, pages 83-94, June, DOI: 10.46737/emid.1928659.
• Flora Bellone & Charlie Joyez & Xavier Poulet-Goffard, 2026, "Tax Avoidance by Small Multinationals as a Side Effect of Anti Tax Avoidance Policy," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2026-10, Mar.
• Alexander Hansak, 2026, "Tax Evasion and the Incidence of Capital Taxation," Graz Economics Papers, University of Graz, Department of Economics, number 2026-20, Sep.
• Nathalie Etchart-Vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2026, "Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05421090, Jan, DOI: 10.1016/j.socec.2025.102497.
• Nathalie Etchart-Vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2026, "Why should I comply with taxes if others don’t? Social information and behavioral convergence: An experimental study," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05483699, Jan.
• Nathalie Etchart-Vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2026, "Why should I comply with taxes if others don’t?: Social information and behavioral convergence: An experimental study," Post-Print, HAL, number hal-05421090, Jan, DOI: 10.1016/j.socec.2025.102497.
• Younes Elmaatani & Mohamed Atik, 2026, "Facteurs influençant la conformité fiscale des contribuables locaux : une analyse empirique dans le contexte de Khouribga," Post-Print, HAL, number hal-05437615, Jan, DOI: 10.5281/zenodo.18023787.
• Nathalie Etchart-Vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2026, "Why should I comply with taxes if others don’t? Social information and behavioral convergence: An experimental study," Post-Print, HAL, number hal-05483699, Jan.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• Stenkula, Mikael & Wykman, Niklas, 2026, "Incentives and Neutrality in the Taxation of Active Owners: Evidence from Sweden, 1991–2024," Working Paper Series, Research Institute of Industrial Economics, number 1565, Sep.
• Bjørkheim, Julie Brun & Iden, Hanna & Kristoffersen, Marte & Zoutman, Floris, 2026, "The Missing Paper Trail: Comparing Dividend Withholding Tax Enforcement in Norway to Denmark," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2026/4, May.
• Bingley, Paul & Lanot, Gauthier, 2026, "Taxing the Unresponsive: The Micro-Macro Puzzle and the Elasticity of Taxable Income," Umeå Economic Studies, Umeå University, Department of Economics, number 1046, May.
• Busso, Matías & Messina, Julián & Quigua, Juliana, 2026, "Perceptions of Corruption and Preferences for Redistributive Policies: Evidence from a Survey Experiment in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 14661, Jul, DOI: http://dx.doi.org/10.18235/0014410.
• Stephan Dietrich & Yannick Markhof & Rose Camille Vincent, 2026, "The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country," IFS Working Papers, Institute for Fiscal Studies, number W26/39, May.
• Bergolo, Marcelo & Leites, Martin & Perez-Truglia, Ricardo & Strehl-Pessina, Matias, 2026, "What Makes a Tax Evader?," IZA Discussion Papers, IZA Network @ LISER, number 18387, Mar.
• Canavire Bacarreza, Gustavo & Herrero-Olarte, Susana & Kim, Yeon Soo, 2026, "Taxation, Informality, and Labor Market Responses: What Do We Really Know?," IZA Discussion Papers, IZA Network @ LISER, number 18449, Mar.
• Forestra, Alessandra & Megalokonomou, Rigissa & Vlassopoulos, Michael, 2026, "Crisis Narratives and Judicial Enforcement: Evidence from the Greek Fiscal Crisis," IZA Discussion Papers, IZA Network @ LISER, number 18489, Mar.
• Lavecchia, Adam & McKercher, Robert & Tazhitdinova, Alisa, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," IZA Discussion Papers, IZA Network @ LISER, number 18544, Apr.
• Schneider, Friedrich & Asllani, Alban, 2026, "The Structural Design of Tobacco Control and the Shadow Economy: Revenue Integrity and Illicit Tobacco Trade in Selected ASEAN Countries," IZA Discussion Papers, IZA Network @ LISER, number 18747, Jun.
• Nicolas Gavoille, 2026, "Minimum wage policy and undeclared wages in transition economies," World of Labour, LISER, pages 523-523, March.
• Maike Roth & Prof. Dr. Friedrich Schneider, 2026, "It's Not the Money: Why German Smokers May Turn to Illicit Markets," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2606, Jun.
• Mihai Mutascu, 2026, "Tax evasion—bribery paradox," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 307-328, February, DOI: 10.1007/s10797-025-09907-7.
• Denvil Duncan & Yongzheng Liu & Hailun Wei, 2026, "Decentralization, privatization, and firm tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 469-513, April, DOI: 10.1007/s10797-025-09909-5.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2026, "Do tax credits for cleaning services increase consumption?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 445-468, April, DOI: 10.1007/s10797-025-09912-w.
• Wladimir Zanoni & Paul Carrillo-Maldonado & Juan Pantano & Nicolás Chuquimarca, 2026, "Bunching, tax regime notches and taxpayer behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 718-733, April, DOI: 10.1007/s10797-025-09923-7.
• Josip Lesica, 2026, "Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 798-869, June, DOI: 10.1007/s10797-025-09910-y.
• William Gorman & Jamie McGuire & David Splinter, 2026, "Double-claimed dependents: Did e-filing lower U.S. tax noncompliance?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1091-1107, June, DOI: 10.1007/s10797-025-09926-4.
• Makoto Hasegawa & Michi Kakebayashi, 2026, "The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1159-1213, August, DOI: 10.1007/s10797-025-09889-6.
• Yukun Sun & Lei Song, 2026, "Tax audit, cross-regional investigations, and corporate tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1217-1249, August, DOI: 10.1007/s10797-025-09933-5.
• Youngju Lee & Nobuhiko Nakazawa, 2026, "Political alignment, tax evasion, and the role of government credibility: evidence from South Korea," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1449-1467, August, DOI: 10.1007/s10797-025-09943-3.
• Makoto Hasegawa & Michi Kakebayashi, 2026, "Correction to: The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1214-1216, August, DOI: 10.1007/s10797-026-09964-6.
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Tianqi Cheng & Bo Cheng, 2026, "Does the Moral Norm Initiative Affect Corporate Tax Compliance? Evidence from a Quasi-Natural Experiment in China," Journal of Business Ethics, Springer, volume 207, issue 3, pages 597-616, September, DOI: 10.1007/s10551-025-06223-2.
• Magnus Eldrup, 2026, "Horizontal Inequality In Optimaltaxation: Evidence From A Development Context," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 26-19, Sep.
• Makoto HASEGAWA & Takafumi SUZUKI, 2026, "Real Responses of Intra-Firm Trade to the Large Corporate Tax Cut under the TCJA: Evidence from Japanese Customs Data," Discussion papers, Graduate School of Economics , Kyoto University, number e-26-001, Aug.
• Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers, McMaster University, number 2026-03, Apr.
• Aniello Piscopo, 2026, "Disinflating in the Shadows: Informality and Monetary Policy Effectiveness," Working Papers, University of Milano-Bicocca, Department of Economics, number 569, Feb, revised Sep 2026.
• Alessandra Foresta1 Rigissa Megalokonomou2 Michael Vlassopoulos3, 2026, "Fiscal Crises and Judicial Enforcement: Evidence from the Greek Supreme Court," Monash Economics Working Papers, Monash University, Department of Economics, number 2026-11, Jul.
• Mariusz Kapuściński, 2026, "Yet another estimate of the consequences of the bank levy for the credit market in Poland," NBP Working Papers, Narodowy Bank Polski, number 388.
• Jian Chu & Raymond Fisman & Yongxiang Wang & Maoliang Ye, 2026, "Audit Centralization and Audit Quality: Evidence from Chinese Cities," NBER Working Papers, National Bureau of Economic Research, Inc, number 34776, Jan.
• Annette Alstadsæter & Niels Johannesen & Ségal Le Guern Herry & Gabriel Zucman, 2026, "Global Financial Transparency and Offshore Wealth Accumulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 35505, Jul.
• Marius A. K. Ring & David G. Seim & Gabriel Zucman, 2026, "Personal Holding Companies, Tax Progressivity, and Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 35534, Jul.
• Anmol Bhandari & Ellen McGrattan, 2026, "Foreign Tax Advantages after the U.S. Tax Reform of 2017," NBER Working Papers, National Bureau of Economic Research, Inc, number 35805, Sep.
• Lucía Contreras & Felix Hugger & Tom Zawisza, 2026, "MNE Responses to the Global Minimum Tax," OECD Taxation Working Papers, OECD Publishing, number 77, Jul, DOI: 10.1787/0bc9aac9-en.
• Rafael Bressan & Enlinson Mattos, 2026, "The effect of nontariff barriers on unreported trade: exploring a customs duty reform," Oxford Economic Papers, Oxford University Press, volume 78, issue 1, pages 259-288.
• Marius Boita & Luminiţa Paiusan & Gheorghe Pribeanu, 2026, "The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 582-591, February.
• Nicoleta-Stefania Dragan, 2026, "Tax Evasion and Its Impact on Economic Growth: A Comparative Analysis of Romania and Bulgaria," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 181-187, August.
• Maria-Cosmina Iordache & Ioan-Bogdan Robu, 2026, "The Influence of Fraud Risk on Sustainable Development in Central and Eastern European Countries: A Macro-Institutional Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 753-763, August.
• Andrianady, Josué R., 2026, "Which taxes should be reduced to foster employment and growth? A Fiscal simulation framework for Madagascar," MPRA Paper, University Library of Munich, Germany, number 127737.
• Tonetto, Jorge Luis & Fochezatto, Adelar & Pique, Josep Miquel & Rapetti, Carina, 2026, "Behavioral engagement and fiscal incentive design: time series evidence from southern Brazil," MPRA Paper, University Library of Munich, Germany, number 128174, Feb.
• Smuts, Jan & Steenkamp, Daan, 2026, "Assessing Potential Trade Misinvoicing and Data Quality Issues in South African Exports," MPRA Paper, University Library of Munich, Germany, number 129014, Apr.
• Azuma, Akihiro, 2026, "累積差額調整税 (Cdat): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
  [Cumulative Difference Adjustment Tax (CDAT): A Design Hypothesis for Consumption Taxation Based on Real-Time Management of Cumulative Differences]," MPRA Paper, University Library of Munich, Germany, number 129552, Apr.
• Maitra, Sujoy, 2026, "Triangulated Best-Judgement Assessment as Constrained Estimation: Conservation Structure, Corridor Operators, and the Statistics of Evidentiary Standing," MPRA Paper, University Library of Munich, Germany, number 130371, Jul.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak & Chanont Banternghansa, 2026, "Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 248, Apr.
• Robert W. McGee & Osman Geyik & Serkan Benk, 2026, "Public Attitudes Toward Tax Evasion and Redistribution: Evidence from Five Euro-Asian Countries," Economic Consultant, Scientific and Educational Initiative LLC, issue 2, pages 83-101, June, DOI: 10.46224/ecoc.2026.2.5.
• Giovanni Di Bartolomeo & Silvia Fedeli & Stefano Papa, 2026, "Nudging Tax Compliance: Evidence from a Laboratory Experiment," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 281, May.
• Edoardo Di Porto & Pietro Garibaldi & Giovanni Mastrobuoni & Paolo Naticchioni, 2026, "The Perverse Effect of Flexible Work Arrangements on Informality," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 786, Jul.
• Tomasz Tratkiewicz & Mehmet Burak Turgut, 2026, "Estimation of the Personal Income Tax (PIT) Gap in Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 5-22.
• Piotr Dybka & Stanisław Bartha & Anna Komisarska & Michał Kowalczuk, 2026, "Measuring the sectoral VAT gap in Bulgaria: estimates and its drivers," KAE Working Papers, Warsaw School of Economics, Collegium of Economic Analysis, number 2026-118, Jan, DOI: 10.33119/kaewps2026118.
• Piotr Dybka & Magdalena Karska & Maciej Łopusiński & Andrzej Torój, 2026, "Evaluation of the underreporting of income across households in Bulgaria: extending the Pissarides-Weber approach," KAE Working Papers, Warsaw School of Economics, Collegium of Economic Analysis, number 2026-119, Jan, DOI: 10.33119/kaewps2026119.
• Raffaella Barone & Friedrich Schneider, 2026, "Beyond the veil: unpacking money laundering through economic models, emerging technologies, and government capture," Economics of Governance, Springer, volume 27, issue 1, pages 1-29, December, DOI: 10.1007/s10101-025-00343-1.
• Lihui Tian & Dan Wang, 2026, "More transparency, more compliance? Digital government services and corporate tax avoidance," Economics of Governance, Springer, volume 27, issue 1, pages 1-25, December, DOI: 10.1007/s10101-026-00360-8.
• Moritz F. Uttscheid, 2026, "Dividend stripping in Germany: evidence from the futures market," Economics of Governance, Springer, volume 27, issue 1, pages 1-44, December, DOI: 10.1007/s10101-026-00378-y.
• Silvia Fedeli & Elena Costarelli, 2026, "Endogenous enforcement cycles: the co-evolution of tax evasion and audit strategies," Economics of Governance, Springer, volume 27, issue 1, pages 1-44, December, DOI: 10.1007/s10101-026-00396-w.
• Pushpanjali Raj, 2026, "Complement or substitute? Tax planning and financial reporting discretion in India," Economics of Governance, Springer, volume 27, issue 1, pages 1-27, December, DOI: 10.1007/s10101-026-00399-7.
• Probowo Erawan Sastroredjo & Marcel Ausloos & Polina Khrennikova, 2026, "Multi-Benford’s laws and the potential for tax irregularities: the case of FTSE 100 companies," Empirical Economics, Springer, volume 70, issue 2, pages 1-33, February, DOI: 10.1007/s00181-025-02876-0.
• Maria Berrittella, 2026, "Industry heterogeneity and tax avoidance of the multinational firms: an assessment using public country-by-country reports," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 53, issue 3, pages 1503-1545, September, DOI: 10.1007/s40812-026-00423-1.
• Michael Tonbraladoh Sinebe & Victor Fegor Origho & Monday Osayande & Obi Joseph Okolie & Edirin Jeroh, 2026, "Virtual asset regulation and tax revenue mobilisation in Sub-Saharan Africa: a panel analysis, 2019 to 2023," Future Business Journal, Springer, volume 12, issue 1, pages 1-15, December, DOI: 10.1186/s43093-026-01018-x.
• Jose Caraballo-Cueto, 2026, "Can colonial tax havens stimulate economic growth?," International Journal of Economic Policy Studies, Springer, volume 20, issue 1, pages 127-144, February, DOI: 10.1007/s42495-025-00163-5.