Research classified by Journal of Economic Literature (JEL) codes

2026

• 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.
• 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.
• 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.
• 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.
• James Alm, 2026, "Linking Tax Administration Reform with Tax Reform," Working Papers, Tulane University, Department of Economics, number 2602, Jan.
• Nicholas Lacoste & Zehra Farooq, 2026, "Optimal Audit Targeting with Machine Learning: Evidence from Pakistan," Working Papers, Tulane University, Department of Economics, number 2603, Feb.
• Spengel, Christoph & Gaul, Johannes & Göbel, Alexander & Gschossmann, Emilia & Gundert, Hannah & Jungmann, Felix & Käshammer, Daniel & Kindler, Cornelia & Pfrang, Alina & Porebski, Thu Thao & Schmidt,, 2026, "Rethinking anti-tax avoidance measures in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-002.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• 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.
• Aniello Piscopo, 2026, "Informal labor market, inflation and monetary policy," Working Papers, University of Milano-Bicocca, Department of Economics, number 569, Feb.
• 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.
• 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.

2025

• Soufiene ASSIDI & Noureddine JILANI BEN NAOUARA & Wing-Keung Wong, 2025, "Optimal Stopping Time Strategy for Paying Tax," Advances in Decision Sciences, Asia University, Taiwan, volume 29, issue 1, pages 55-82, March.
• Nelly Popova, 2025, "The BEPS Project and International Tax Competition," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 181-188, December.
• Erdoğan Ceylan, 2025, "The Effect of Personality Traits of Accounting Professionals on Tax Morality Perception," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 168-190, October, DOI: https://doi.org/10.33203/mfy.161824.
• Şahin Ay, 2025, "Preventing Illegal Gambling With Tax Regulations," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 425-438, October, DOI: https://doi.org/10.33203/mfy.177193.
• Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 4, pages 223-259, October, DOI: 10.1257/app.20240029.
• Anne Brockmeyer & Magaly Sáenz Somarriba, 2025, "Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 242-272, February, DOI: 10.1257/pol.20220434.
• Joel Slemrod, 2025, "Tax Privacy," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 205-224, Winter, DOI: 10.1257/jep.20241431.
• Roberto Dell'Anno & Eduard Mihai Manta & Tamara Maria Nae & Cristina Maria Geambasu, 2025, "The Informal Economy as a Risk and an Opportunity for Sustainable Development: A Machine Learning-Based Approach," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue S19, pages 1385-1385, November.
• WU, Da-Kai & Ko, Yi-Chun, 2025, "Taxing the untaxed? The Lasting Effects of India's 2016 Demonetization on Tax Collection," AGI Working Paper Series, Asian Growth Research Institute, number 2025-16, Sep.
• Serdar Şahin, 2025, "Vergi Mükelleflerinin Memnuniyet, Beklenti ve Umut Düzeylerinin Vergi Gayretine Etkisi: Ekonometrik Bir Analiz," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 3, pages 1336-1365, DOI: 10.30784/epfad.1713576.
• Jeanne Bomare & Ségal Le Guern Herry, 2025, "Avoiding Transparency through Offshore Real Estate: Evidence from the United Kingdom," AMSE Working Papers, Aix-Marseille School of Economics, France, number 2523, Jun.
• Heng Kiat Sing & Nivakan Sritharan & Lisa Lee Hua Ngui, 2025, "Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 175-199, DOI: https://doi.org/10.15826/jtr.2025.1.
• Busra Kurniawan & Vid Adrison, 2025, "The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 221-242, DOI: https://doi.org/10.15826/jtr.2025.1.
• Rida Nazeer & Syed Shafqat Mukarram & Faiza Saleem, 2025, "Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 57-73, DOI: https://doi.org/10.15826/jtr.2025.1.
• Nelly Rosario Moreno-Leyva & Lady Cutipa & Percy Morocco & Christian Salazar & Karen Yosio Mamani Monrroy & Lorena Martinez-Soto, 2025, "Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 267-281, DOI: https://doi.org/10.15826/jtr.2025.1.
• Süleyman Dikmen & Hüseyin Güçlü Çiçek & Işil Kaya, 2025, "How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 417-433, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yudistira H. Permana & Muhammad Ryan Sanjaya, 2025, "Corruption, Tax Morale and Tax Evasion: An Experimental Study from Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 434-450, DOI: https://doi.org/10.15826/jtr.2025.1.
• Farah Naz & Bisma Malik & Abdulateif A. Almulhim & Abul Hassan, 2025, "Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 937-953, DOI: https://doi.org/10.15826/jtr.2025.1.
• Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
• Sarah Xue Dong & Agung Satyadini & Mathias Sinning, 2025, "Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia," Papers, arXiv.org, number 2509.02328, Sep.
• Vito Bobek & Samanta Arbajter & Tatjana Horvat & Martina Kovacic, 2025, "Tax Implications For Student Freelancers Working Abroad: A Comparative Analysis Of Slovenia, Austria And Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 1, pages 301-324, june, DOI: 10.17818/EMIP/2025/10.
• Yonko Yotov, 2025, "Excise Tax Compliance Risk Management in Bulgaria: Limitations and Guidelines for Overcoming them," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 97-127.
• Yonko Yotov, 2025, "The Concept of Tax Gap: Essence, Definition, Types, Components, Methods, International Practices and Challenges in its Measurement," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 535-566.
• José María Durán-Cabré & Alejandro Esteller-Moré & Christos Kotsogiannis & Luca Salvadori, 2025, "Wealth Tax Enforcement: The Role of Tax and Institutional Design," Working Papers, Barcelona School of Economics, number 1527, Oct.
• Tatul Hayruni & Gevorg Minasyan & Armen Nurbekyan, 2025, "Estimating tax effort: new evidence from a novel dataset," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 25, issue 1, pages 131-155.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• Wealth Eukeria & Smulders Sharon A. & Mpofu Favourate Y., 2025, "Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 155-184, DOI: 10.1515/ael-2022-0036.
• Musselli Andrea, 2025, "Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 185-198, DOI: 10.1515/ael-2024-0010.
• Avi-Yonah Reuven S. & Biondi Yuri, 2025, "Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 271-274, DOI: 10.1515/ael-2024-0105.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Schmiel Ute, 2025, "Why Tax Planning Without Considering Societal Interests is Unfounded: Some thoughts on the article “The Relationship between Taxation, Accounting and Legal Forms”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 307-324, DOI: 10.1515/ael-2021-0115.
• Imami Drini & Polese Abel, 2025, "Why Elections Prompt More Corruption, Clientelism, and Forbearance? A Study of Attitudes in Albania, Kosovo, and North Macedonia," Comparative Southeast European Studies, De Gruyter, volume 73, issue 2, pages 209-229, DOI: 10.1515/soeu-2024-0057.
• Matthias Cologna & Robin Scheuch, 2025, "Culture and Tax Compliance: a lab-in-the-field experiment in South Tyrol," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS114, May.
• Ana Luiza Nabuco & Luiza A. Paixão & Marcelo de B. Brandão & Renan P. Almeira, 2025, "Discovering Tax Evasion in the Brazilian Residential Rental Market: An Analysis Based on the Brazilian Tax Authority Data, the Demographic Census, and the Household Budget Survey," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number 687, Nov.
• Aisha Baisalova, 2025, "Spatial Heterogeneity in Tax Sensitivity: Evidence from Cross-State Cigarette Purchases," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp803, Oct.
• Aisha Baisalova, 2025, "How State Borders Shape the Impact of Cigarette Taxes on Prices," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp804, Nov.
• Enea Baselgia, 2025, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series, CESifo, number 11615.
• Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 11641.
• Richard Winter & Jan Zental, 2025, "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series, CESifo, number 11687.
• Floris Zoutman, 2025, "The Sufficient Statistics Approach Applied to International Tax Policy," CESifo Working Paper Series, CESifo, number 11810.
• Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2025, "Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions," CESifo Working Paper Series, CESifo, number 11887.
• Eric Edmonds & Priya Mukherjee & Nikhilesh Prakash & Nishith Prakash & Shwetlena Sabarwal, 2025, "Talk Therapy and Human Capital in Adolescence: Evidence from a Low-Resource Setting," CESifo Working Paper Series, CESifo, number 11888.
• Irene Di Marzio & Sauro Mocetti & Enrico Rubolino & Enrico Rubolino, 2025, "Market Externalities of Tax Evasion," CESifo Working Paper Series, CESifo, number 11896.
• Eva Davoine & Joseph Enguehard & Igor Kolesnikov, 2025, "The Political Costs of Taxation," CESifo Working Paper Series, CESifo, number 11945.
• Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," CESifo Working Paper Series, CESifo, number 11975.
• Edoardo Di Porto & Pietro Garibaldi & Giovanni Mastrobuoni & Paolo Naticchioni, 2025, "The Perverse Effect of Flexible Work Arrangements on Informality," CESifo Working Paper Series, CESifo, number 12115.
• Sugata Marjit & Koushik Hati & Lei Yang, 2025, "Status Seeking Taxpayer and Tax Evasion," CESifo Working Paper Series, CESifo, number 12193.
• Giulia Aliprandi & Alice Chiocchetti & Manon Francois & Laure Heidmann, 2025, "Shift or Share? Anatomy of Profit Shifting and Distributional Effects on Workers," CESifo Working Paper Series, CESifo, number 12202.
• Hans Jarle Kind & Dirk Schindler & Guttorm Schjelderup, 2025, "Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition," CESifo Working Paper Series, CESifo, number 12302.
• Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025, "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series, CESifo, number 12329.
• Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 78.
• Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2025, "The Pricing of Profit Shifting," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-62, Jul.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, CEPII research center, number 2025-16, Nov.
• Alessandro Ferrari & Sébastien Laffite & Mathieu Parenti & Farid Toubal, 2025, "Taxer les multinationales à l’ère du retour de l’unilatéralisme," La Lettre du CEPII, CEPII research center, issue 458.
• Bernadett BARABÁS & Vasile-Daniel CARDOȘ & Ildikó-Réka CARDOȘ, 2025, "The Impact of Digitalisation on Tax Collection," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 19-27, July, DOI: 10.70147/m541927.
• Ahmed Fayçal TALEB & Zenagui SLIMANI & Sami Mohamed BENNOUNA, 2025, "Impact of Digitalization on the Performance of the Algerian Banking Sector," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 29-39, July, DOI: 10.70147/m542939.
• Manuel Fernández & Marco Gonzalez-Navarro & Climent Quintana-Domeque, 2025, "Local Public Goods and Property Tax Compliance: Experimental Evidence from Street Pavement," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2025-27, Aug.
• Pau Mascarilla Crespi, 2025, "Elusión Fiscal y Arancelaria: efectos colaterales," Revista de Economía y Finanzas (REyF), Asociación Cuadernos de Economía, volume 3, issue 7, pages 21-30, Enero.
• Victor Mwape & Munyonzwe Hamalengwa & Austin Mwange, 2025, "Unmasking Transfer Pricing Manipulation in Zambia’s Copper Mining Sector: An Analysis of Schemes, Legal Gaps, and Enforcement Challenges under the Arm’s Length Principle," East African Finance Journal, East African Finance Journal, volume 4, issue 1, DOI: 10.59413/eafj/v4.i1.10.
• Hjalte Fejerskov Boas & Matthew Collin & Sarah Godar & Carolina Moura & Andreas Økland, 2025, "Assessing the coverage of the automatic exchange of information under the CRS," Reports, EU Tax Observatory, number 007.
• Sébastien Laffitte & Edoardo Montagner, 2025, "Effective Tax Blacklists: Rethinking Criteria For the 21st Century," Reports, EU Tax Observatory, number 008.
• Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025, "Global Minimum Tax and Profit Shifting," Working Papers, EU Tax Observatory, number 025, Jan.
• Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2025, "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers, EU Tax Observatory, number 026, Jan.
• Eva Davoine & Joseph Enguehard & Igor Kolesnikov, 2025, "The Political Costs of Taxation," Working Papers, EU Tax Observatory, number 027, Feb.
• Hjalte Fejerskov Boas & Mona Barake, 2025, "Enforcing Taxes on Cryptocurrencies," Working Papers, EU Tax Observatory, number 029, Mar.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, EU Tax Observatory, number 030, Apr.
• Ninon Moreau-Kastler, 2025, "Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood," Working Papers, EU Tax Observatory, number 031, May.
• Annette Alstadsæter & Matthew Collin & Andreas Økland, 2025, "Safely Opening Pandora’s Box: A Guide for Researchers Working with Leaked Data," Working Papers, EU Tax Observatory, number 032, May.
• Jeanne Bomare & Matthew Collin, 2025, "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers, EU Tax Observatory, number 033, Jun.
• Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," Working Papers, EU Tax Observatory, number 035, Jul.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," Working Papers, EU Tax Observatory, number 036, Sep.
• Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025, "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers, EU Tax Observatory, number 038, Nov.
• Alice Chiocchetti & Manon François & Laure Heidmann & Giulia Aliprandi, 2025, "Shift or Share? Profit Shifting and Workers’ Profit-Sharing," Working Papers, EU Tax Observatory, number 039, Dec.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001–2023," Working Papers, EU Tax Observatory, number 041, Dec.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
• Sarah Godar & Hjalte Boas & Matthew Collin & Carolina Moura & Andreas Økland, 2025, "Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 319-327.
• Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2117.
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• Gabanatlhong, Bathusi, 2025, "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107246.
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• Gurshev, Oleg, 2025, "From Russia with love: Empirical evidence on affiliate profitability under sanctions and capital flight across borders," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101290.
• Bach, Thang Ngoc & Le, Thanh & Luong, Bao Thai & Vu, Huong Van, 2025, "Credit constraints and corporate tax payments: Evidence from Vietnamese firms," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101305.
• Bratta, Barbara & Carta, Silvia & Di Caro, Paolo & Manzo, Marco & Orecchia, Carlo, 2025, "Welfare and equity impact of consumption tax policies: A micro-macro-economic approach applied to Italy," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101309.
• Pan, Xiaozhen & Aimaiti, Sabahati, 2025, "Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China," Emerging Markets Review, Elsevier, volume 69, issue C, DOI: 10.1016/j.ememar.2025.101371.
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• Karavitis, Panagiotis & Kazakis, Pantelis & Xu, Tianyue, 2025, "Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100702.
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• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025, "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105293.
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• Londoño-Vélez, Juliana & Tortarolo, Dario, 2025, "Revealing 21% of GDP in hidden assets: Evidence from Argentina," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105471.
• Sturrock, David & Groot, Stefan & Möhlmann, Jan, 2025, "Wealth, gifts, and estate planning at the end of life," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105492.
• Choudhary, Keshav & Gupta, Bhanu, 2025, "Dynamics of evasion around tax thresholds: Evidence from Indian firms," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105535.
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• Imran Hussain Shah, 2025, "Can the Integration of AI Technologies Help Curb Tax Evasion While Fostering Greater Digital Awareness Among Business Entities?," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 48-75.
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• Rafal Balina & Marta Spyra & Filip Rozynski & Olga Podlinska, 2025, "From Checklists to Change: FATF’s Risk-Based Approach and Its Impact on Malta’s AML Framework," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 518-530.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
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