Research classified by Journal of Economic Literature (JEL) codes

2026

• Laura Montenovo & Kosali I. Simon & Coady Wing, 2026, "The Redistributive Effects of Federal Medicaid Outlays Across Counties: Evidence from the ACA," NBER Working Papers, National Bureau of Economic Research, Inc, number 34758, Jan.
• Wataru Johdo, 2026, "A reconsideration of the Lerner symmetry theorem in an endogenous growth model," SN Business & Economics, Springer, volume 6, issue 1, pages 1-34, January, DOI: 10.1007/s43546-025-01009-0.

2025

• Carlos Álvarez-Nogal & Leandro Prados de la Escosura, 2025, "Subjective well-being and inequality in Spain’s decline," Cliometrica, Journal of Historical Economics and Econometric History, Association Française de Cliométrie (AFC), volume 19, issue 1, pages 1-27, January, DOI: 10.1007/s11698-024-00288-1.
• Meda Laura MOȘIU & Georgiana-Iulia LAZEA (TRIFA), 2025, "Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 19-35, July, DOI: 10.37945/cbr.2025.07.03.
• Simge Bereketoğlu & Mehmet Avcı, 2025, "Is Good Governance the Driving Force Behind Raising Tax Revenues? A Panel Data Analysis," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 31-43, June, DOI: https://doi.org/10.33399/biibfad.15.
• Michael Barczay & Shafik Hebous & Fayçal Sawadogo & Jean-Francois Wen, 2025, "Taxing Mobile Money: Theory and Evidence," CESifo Working Paper Series, CESifo, number 12322.
• Genjis Alberto Ossa González, 2025, "Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)," Revista Tendencias, Universidad de Narino, volume 26, issue 02, pages 241-271, July, DOI: 10.22267/rtend.2526.
• Álvarez Nogal, Carlos & Prados de la Escosura, Leandro, 2025, "State Capacity and Subjective Well-Being in Early Modern Spain," IFCS - Working Papers in Economic History.WH, Universidad Carlos III de Madrid. Instituto Figuerola, number 48535, Nov.
• Ogawa, Akinobu & Kondoh, Haruo, 2025, "How does intergovernmental competition through hometown tax donation system affect local government efficiency?," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1444-1459, DOI: 10.1016/j.eap.2025.04.035.
• Rivas, Aldair & Chávez, Emmanuel & Rojas, Irvin & Zaragoza, Aaron, 2025, "The legal and real incidence of VAT Reforms in Mexico: Distributional effects and impacts on poverty," Economics Letters, Elsevier, volume 248, issue C, DOI: 10.1016/j.econlet.2025.112236.
• Hasanov, Fakhri J. & Aliyeva, Heyran & Almozaini, Majed S. & Bollino, Carlo Andrea, 2025, "Evaluating hypothetical carbon pricing for Saudi Arabia using a macroeconometric modeling framework," Energy Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.eneco.2025.108437.
• Kontonikas, Alexandros & Pyrgiotakis, Emmanouil, 2025, "A comprehensive analysis of transactions in the Greek residential property market," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127179, Jan.
• Carlos Álvarez-Nogal & Leandro Prados de la Escosura, 2025, "State Capacity and Subjective Well-Being in Early Modern Spain," Working Papers, European Historical Economics Society (EHES), number 0287, Nov.
• Mona Barake & Elvin Pouhaër, 2025, "Tax revenue from Pillar One Amount A: country-by-country estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 680-740, June, DOI: 10.1007/s10797-024-09859-4.
• Irene Monasterolo & Antonia Pacelli & Marco Pagano & Carmine Russo, 2025, "A European climate bond," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 307-339.
• Traxler Christian & Dušek Libor, 2025, "Fines, nonpayment, and revenues: evidence from speeding tickets," The Journal of Law, Economics, and Organization, Oxford University Press, volume 41, issue 2, pages 381-401.
• Nguyen Thuc Huong, Giang & Vu Hoa, Dat & Hong Van, Nguyen, 2025, "Does corruption impact on state budget: evidence of Southeast Asia countries with a focus on Vietnam," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 2, pages 118-142, DOI: https://doi.org/10.35551/PFQ_2025_2.
• Odili Okwuchukwu & Kingsley Onyekachi Onyele, 2025, "Crude Oil Price Volatility and Government Expenditure in Nigeria: Do Governance Dynamics Matter?," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 78, issue 2, pages 265-304.
• Carlos Álvarez-Nogal & Leandro Prados de la Escosura, 2025, "Subjective well-being and inequality in Spain’s decline," Cliometrica, Springer;Cliometric Society (Association Francaise de Cliométrie), volume 19, issue 1, pages 1-27, January, DOI: 10.1007/s11698-024-00288-1.
• Huwe Vera & Illenseer Niklas & Sigl-Glöckner Philippa, 2025, "Leitartikel: Best Practices für die Schiene – statt deutscher Sonderweg," Wirtschaftsdienst, Sciendo, volume 105, issue 9, pages 610-611, DOI: 10.2478/wd-2025-0154.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.

2024

• Amilcar Sousa & Rui Dias, 2024, "State of implementation of the RRP reforms," CFP Occasional Papers, Portuguese Public Finance Council, number 01/2024, Feb.
• Bahman Huseynli, 2024, "The Effect of Tourism Revenues and Inflation on Economic Growth in Balkan Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 150-165.
• Syed Mainul Ahsan & Syed M. Ahsan, 2024, "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series, CESifo, number 11484.
• Hup, Mark, 2024, "Labor coercion, fiscal modernization, and state capacity: Evidence from colonial Indonesia," Explorations in Economic History, Elsevier, volume 94, issue C, DOI: 10.1016/j.eeh.2024.101632.
• Reif, Simon & Schubert, Sabrina, 2024, "Hospital capacity reporting in Germany during Covid-19," Journal of Economic Behavior & Organization, Elsevier, volume 228, issue C, DOI: 10.1016/j.jebo.2024.106730.
• Dyrda, Sebastian & Hong, Guangbin & Steinberg, Joseph B., 2024, "Optimal taxation of multinational enterprises: A Ramsey approach," Journal of Monetary Economics, Elsevier, volume 141, issue C, pages 74-97, DOI: 10.1016/j.jmoneco.2023.10.003.
• Domínguez, Patricio & Scartascini, Carlos, 2024, "Willingness to pay for crime reduction: The role of information in the Americas," Journal of Public Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.jpubeco.2024.105205.
• Aldair Rivas & Emmanuel Chavez & Irvin Rojas & Aaron Zaragoza, 2024, "The Legal and Real Incidence of VAT Reforms in Mexico: Distributional Effects and Impacts on Poverty," Working Papers, CIDE, División de Economía, number DTE 640, Oct.
• Nicholas Lawson, 2024, "Discrimination and the Fiscal Benefits of Immigration," Working Papers, Research Group on Human Capital, University of Quebec in Montreal's School of Management, number 24-01, Jan.
• Mehrdad Vahabi, 2024, "Islamic revolution and Anfal," Public Choice, Springer, volume 200, issue 3, pages 383-401, September, DOI: 10.1007/s11127-023-01129-x.
• Bopha Chhun & Deepika Sehdev & Amy Cano Prentice & Miguel Cárdenas Rodríguez & Ivan Haščič, 2024, "Environmental domain tagging in the OECD PINE database," OECD Environment Working Papers, OECD Publishing, number 232, Mar, DOI: 10.1787/be984b0a-en.
• Ogawa, Akinobu & Kondoh, Haruo, 2024, "How Does Intergovernmental Competition through the Hometown Tax Donation System Affect Local Government Efficiency?," MPRA Paper, University Library of Munich, Germany, number 121688, Aug.
• IBADIN O. Peter & ODIA E. Isaac, 2024, "Transfer Pricing And Tax Base Erosion: A Literature Review," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 105-120.
• Alper Duman & E. Ahmet Tonak, 2024, "Clarification and Application of the Category Profit on Alienation," Review of Radical Political Economics, Union for Radical Political Economics, volume 56, issue 2, pages 233-246, June, DOI: 10.1177/04866134231204995.
• Hrushikesh Mallick, 2024, "Role of ICT, Governance Quality in Indirect Tax Revenue Productivity: A Comparative Analysis of Two Recent Indirect Tax Regimes in Indian States," South Asian Journal of Macroeconomics and Public Finance, , volume 13, issue 1, pages 7-38, June, DOI: 10.1177/22779787231210743.
• Irene Monasterolo & Antonia Pacelli & Marco Pagano & Carmine Russo, 2024, "A European Climate Bond," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 702, Mar, revised 27 Mar 2024.
• Jerry Oziegbe David & Omoyemi Itua Perpetual, 2024, "Non-Oil Tax Revenue and Infrastructural Development in Nigeria," Central European Economic Journal, Sciendo, volume 11, issue 58, pages 200-213, January, DOI: 10.2478/ceej-2024-0014.
• Dahal Arjun Kumar & Bhattarai Ganesh & Budhathoki Prem Bahadur & Adhikari Gyan Mani, 2024, "Bridging Prosperity: Unravelling the Interplay of Public Borrowing, Gross Capital Formation, and Economic Growth In The Nepalese Economy," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 20, issue 4, pages 16-31, DOI: 10.2478/fiqf-2024-0024.

2023

• Zaroki, Shahryar & Motameni, Mani & Salehi Baboli, Mobina, 2023, "The Effect of Oil Rent on Tax in Iran, Focusing on the Role of the Underground Economy (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 28, issue 3, pages 71-104, December.
• Christian Traxler & Libor Dušek, 2023, "Fines, Non-Payment, and Revenues: Evidence from Speeding Tickets," Berlin School of Economics Discussion Papers, Berlin School of Economics, number 0023, Jul, DOI: 10.48462/opus4-5046.
• Andreas Freytag & Krige Siebrits, 2023, "Replacing Customs Revenue with Taxes on Income and Domestic Consumption: The South African Experience," CESifo Working Paper Series, CESifo, number 10698.
• à lvarez-Nogal, Carlos & Prados de la Escosura, Leandro, 2023, "Subjective Well-being in Spain’s Decline," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18140, May.
• Álvarez Nogal, Carlos & Prados de la Escosura, Leandro, 2023, "Subjective Well-being in Spain's Decline," IFCS - Working Papers in Economic History.WH, Universidad Carlos III de Madrid. Instituto Figuerola, number 37267, May.
• Musa Dauda & Philip O. Alege & Olabanji O. Ewetan & Franklin F. Asemota, 2023, "Oil Revenue and Sustainable Economic Growth in Nigeria: Empirical Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 4, pages 150-155, July.
• Moore, Rachel & Pecoraro, Brandon, 2023, "Quantitative analysis of a wealth tax for the United States: Exclusions and expenditures," Journal of Macroeconomics, Elsevier, volume 78, issue C, DOI: 10.1016/j.jmacro.2023.103559.
• Kállay, László & Takács, Tibor, 2023, "The impact of public subsidies on investment and growth: Policy about evaluation, selection and monitoring," Journal of Policy Modeling, Elsevier, volume 45, issue 5, pages 895-909, DOI: 10.1016/j.jpolmod.2023.09.003.
• Afolabi, Joshua Adeyemi, 2023, "Natural resource rent and environmental quality nexus in Sub-Saharan Africa: Assessing the role of regulatory quality," Resources Policy, Elsevier, volume 82, issue C, DOI: 10.1016/j.resourpol.2023.103488.
• Yang, Dan, 2023, "Income growth, income uncertainty, and urban–rural household savings rate in China," Regional Science and Urban Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.regsciurbeco.2022.103855.
• Shubham Garg & Priyanka & Karam Pal Narwal & Sanjeev Kumar, 2023, "Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis," American Journal of Business, Emerald Group Publishing Limited, volume 38, issue 4, pages 193-210, June, DOI: 10.1108/AJB-09-2022-0144.
• Carlos Álvarez-Nogal & Pablo Leandro Prados de la Escosura, 2023, "Subjective Well-being in Spain’s Decline," Working Papers, European Historical Economics Society (EHES), number 0235, May.
• Lily Peñaranda Ferrufino, 2023, "El sistema de visas en Bolivia y su impacto en el turismo," SDSN Bolivia, Universidad Privada Boliviana, number 07-23, Oct.
• Tianlei Huang, 2023, "Why China's housing policies have failed," Working Paper Series, Peterson Institute for International Economics, number WP23-5, Jun.
• Andreas Freytag & Krige Siebrits, 2023, "Replacing customs revenue with taxes on income and domestic consumption: The South African experience," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2023-013, Oct.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Toward the Destination, but Sales Tax Competition Remains," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers, National Bureau of Economic Research, Inc, number 31074, Mar.
• Kohnert, Dirk, 2023, "L'impact de la guerre du Soudan de 2023 sur l'Afrique et au-delà
  [On the impact of the 2023 Sudanese war on Africa and beyond]," MPRA Paper, University Library of Munich, Germany, number 117583, Jun.
• Egbert, Henrik & Greiff, Matthias, 2023, "Pay-What-You-Want für öffentliche Güter: Eine Fallstudie zu vhs.wissen live
  [Pay-What-You-Want and Public Goods: a case study of vhs.wissen live]," MPRA Paper, University Library of Munich, Germany, number 118432, Aug.
• Michael Baker & Derek Messacar & Mark Stabile, 2023, "Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit," Journal of Labor Economics, University of Chicago Press, volume 41, issue 4, pages 1129-1182, DOI: 10.1086/721379.
• Salaudeen Mohammed Bashir, 2023, "Effect of Crude Oil Revenue on the Oil and Non-oil Sectors in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, volume 11, issue 1, pages 138-161, October, DOI: 10.2478/auseb-2023-0007.
• Manasseh Charles O. & Nwakoby Ifeoma C. & Okanya Ogochukwu C. & Ifediora Chuka U. & Nzidee Williams A., 2023, "The Impact of Foreign Direct Investment and Oil Revenue on Economic Growth in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 33, issue 3, pages 61-85, September, DOI: 10.2478/sues-2023-0014.
• Reif, Simon & Schubert, Sabrina, 2023, "Hospital capacity reporting in Germany during COVID-19," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-021.

2022

• Volkan Yurdadog & Neslihan Coskun Karadag & Murat Albayrak & Oguzhan Bozatli, 2022, "Analysis of Non-tax Revenue: Evidence from the European Union," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 24, issue 60, pages 485-485, April.
• Oludele Folarin & Isiaka A. Raifu, 2022, "Attaining Sustainable Development Goals (SDGs): New evidence on foreign aid and the “bundling†of domestic revenue mobilization in Sub-Saharan Africa," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 22/088, Jan.
• Juan Gozalo Zapata & C�sar Antonio Arismendi & Manuel Molina & Juan Jos� Figueroa Maya, 2022, "Análisis del mercado de bebidas alcohólicas de Bolívar: Propuestas para hacer más eficientes sus finanzas públicas," Informes de Investigación, Fedesarrollo, number 20738, Dec.
• Charles O. Manasseh & Nnenna G. Nwonye & Felicia C. Abada & Ogochukwu Okanya & Anuli R. Ogbuagu & Felicia U. Eze-Dike & Osmond N. Okonkwo & Otene Samson & Okechukwu J. Akamike & John O. Okoh & Peter O, 2022, "Evaluating Oil Price Movement and Revenue Generation in Nigeria during Covid-19 Pandemic: Experience from Pre and Post Era," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 3, pages 57-65, May.
• Alberto Gallegos David & Arturo Lorenzo Valdes & Barbara Trejo Becerril, 2022, "Reference Price for the Mexican Crude Oil Mix Export Price: An Alternative Estimation for the Budget and Fiscal Responsibility Law," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 237-247, November.
• Gómez-Antonio, Miguel & del Moral Arce, Ignacio & Hortas-Rico, Miriam, 2022, "Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain," Journal of Policy Modeling, Elsevier, volume 44, issue 5, pages 1016-1040, DOI: 10.1016/j.jpolmod.2022.10.002.
• Oludele Folarin & Isiaka A. Raifu, 2022, "Attaining Sustainable Development Goals (SDGs): New evidence on foreign aid and the “bundling†of domestic revenue mobilization in Sub-Saharan Africa," Working Papers, European Xtramile Centre of African Studies (EXCAS), number 22/088, Jan.
• Miguel Gómez-Antonio & Ignacio del Moral Arce & Miriam Hortas-Rico, 2022, "Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 2203, May.
• Domínguez, Patricio & Scartascini, Carlos, 2022, "Willingness to pay for crime reduction: evidence from six countries in the Americas," IDB Publications (Working Papers), Inter-American Development Bank, number 12488, Oct, DOI: http://dx.doi.org/10.18235/0004531.
• Ivana Tomankova, 2022, "The EU Structural Funds and trust in politicians: another unwanted outcome?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 49, issue 2, pages 439-460, May, DOI: 10.1007/s10663-021-09524-7.
• Havran, Zsolt & András, Krisztina, 2022, "A puha költségvetési korlát szindrómája a hivatásos labdarúgásban. Kitekintés a nemzetközi és a magyarországi sajátosságokra
  [The soft-budget constraint in professional football syndrome. A view of," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 230-254, DOI: 10.18414/KSZ.2022.2.230.
• Falilou Fall, 2022, "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1745, Dec, DOI: 10.1787/9857a89a-en.
• Chii-Shyan Kuo & Jia-Jye Yu & Feng-Chen Chang, 2022, "Revenue recognition and channel stuffing in the Taiwanese semiconductor industry," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 3, pages 352-361, September, DOI: 10.1057/s41310-022-00144-6.
• Erdoğdu, M. Mustafa & Akar, Sevda, 2022, "Behavioral Aspects of Tax Amnesties and Their Effects in Twelve Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 2, pages 270-287, DOI: https://doi.org/10.35551/PFQ_2022_2.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022, "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 4, pages 585-600, DOI: https://doi.org/10.35551/PFQ_2022_4.
• Phiri Kampanje, Brian, 2022, "Exploring Carbon Tax on the Moatize – Nkaya Nacala Rail: Sustainable means for Malawi to generate possible USD100 million annually," MPRA Paper, University Library of Munich, Germany, number 114350, Aug.
• Ogawa, Akinobu & Kondoh, Haruo, 2022, "Does Hometown Tax Donation System as Interjurisdictional Competition Affect Local Government Efficiency? Evidence from Japanese Municipality level Data," MPRA Paper, University Library of Munich, Germany, number 115737, Dec.
• Ogawa, Akinobu & Kondoh, Haruo, 2022, "Does Hometown Tax Donation System as Interjurisdictional Competition Affect Local Government Efficiency? Evidence from Japanese Municipality level Data," MPRA Paper, University Library of Munich, Germany, number 115739, Dec.
• Ahmed, Muhammad Ashfaq & Nawaz, Nasreen, 2022, "Theory of an Optimal Dynamical Water Resource Management Policy," MPRA Paper, University Library of Munich, Germany, number 125737, Jan.
• Zuhal Akbelen & Zehra Berna Aydin & Hatice Resber, 2022, "Determination of Factors Related to the Acceptability of Obesity Tax by Logistic Regression Analysis (Obezite Vergisinin Kabul Edilebilirliğine İlişkin Faktörlerin Lojistik Regresyon Analizi ile Belir," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 13, issue 4, pages 671-685.
• Oluwatosin Adeniyi & Terver Theophilus Kumeka & Oladimeji Alagbada, 2022, "Natural Resource Dependence and Tax Effort in Sub-Saharan Africa," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 47, issue 1, pages 29-64.
• James Odia & Sarah Akonoafua, 2022, "Digital Taxation In Nigeria: Issues, Challenges And The Way Forward," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 1, pages 75-92.
• Christopher Ndu & Leonard C. Uguru, 2022, "Non-Oil Tax Revenue And Economic Growth In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 12-25.
• Yusuf Alabi Olumoh & Sanni Mubaraq, 2022, "Digitalization Of Tax Administration And Performance Of Kwara State Internal Revenue Service," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 21, issue 2, pages 45-61.
• Larissa Cardoso & Giácomo Balbinotto Neto & Flaviane Souza Santiago & Kênia Barreiro de Souza & Rafael Morais de Souza, 2022, "Sugar-sweetened beverages tax and obesity: Simulation of economic impacts from input-output analysis for Brazil," Revista Brasileira de Estudos Regionais e Urbanos, Associação Brasileira de Estudos Regionais e Urbanos (ABER), volume 16, issue 2, pages 162-183.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Alexander Eisenkopf, 2022, "Verkehrspolitik: Deutsche Lkw-Maut und die EU
  [Traffic Policy: German Truck Toll and the EU]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 2, pages 76-76, February, DOI: 10.1007/s10273-022-3117-4.
• Sebastian Dyrda & Guangbin Hong & Joseph B Steinberg, 2022, "A Macroeconomic Perspective on Taxing Multinational Enterprises," Working Papers, University of Toronto, Department of Economics, number tecipa-731, Sep.
• Lyudmil Naydenov, 2022, "Pandemic Effects on Total Household Income in Bulgaria," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 313-320.
• Angelovska Julijana & Časni Anita Čeh, 2022, "The influence of recurrent property income and expenditure on house prices in European Union countries: Evidence from a panel model," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 8, issue 1, pages 32-40, June, DOI: 10.2478/crebss-2022-0003.

2021

• Reviewed by: Bashir Hizam Mahdi, 2021, "Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مرا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 34, issue 3, pages 217-231, October, DOI: 10.4197/Islec.34-3.15.
• Alejandro Díaz & Levi Pérez, 2021, "Setting The Odds Of Winning The Jackpot: On The Economics Of (Re) Designing Lottery Games," Contemporary Economic Policy, Western Economic Association International, volume 39, issue 1, pages 168-177, January, DOI: 10.1111/coep.12475.
• Clemens Fuest & Volker Meier, 2021, "Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy?," CESifo Working Paper Series, CESifo, number 8979.
• Stabile, Mark & Baker, Michael & Messacar, Derek, 2021, "The Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15937, Mar.
• Cordelia Onyinyechi Omodero & Philip Olasupo Alege, 2021, "Crude Oil Resources, Tax Revenue and Sustainable Social Development in Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 22-27.
• Tjia Siauw Jan & Zainal Muttaqin & Lastuti Abubakar, 2021, "Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 6, pages 328-334.
• Ahmed, Faisal Z. & Schwab, Daniel & Werker, Eric, 2021, "The political transfer problem: How cross-border financial windfalls affect democracy and civil war," Journal of Comparative Economics, Elsevier, volume 49, issue 2, pages 313-339, DOI: 10.1016/j.jce.2020.10.004.
• Peter Theodore Veru, 2021, "Pieter Stadnitski Sharpens the Axe: A Revolutionary Research Report on American Sovereign Finance, 1787," Research in Economic History, Emerald Group Publishing Limited, "Research in Economic History", DOI: 10.1108/S0363-326820210000037005.
• Rafal Rosinski & Krzysztof Dziadek & Beata Zaleska, 2021, "Liquidity Loans as an Element of Support for the SME Sector during the COVID-19 Pandemic in the Area of Central Pomerania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 576-589.
• Antonio Marinello, 2021, "I redditi di natura finanziaria tra proporzionalit? e progressivit?: profili critici dell?evoluzione del sistema e prospettive di riforma," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 46-57.
• Manning Clifford & John Freebairn, 2021, "Stamp duty and equity in Australia," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2021n08, Jun.
• Welsby, Dan & Solano-Rodriguez, Baltazar & Pye, Steve & Vogt-Schilb, Adrien, 2022, "High and Dry: Stranded Natural Gas Reserves and Fiscal Revenues in Latin America and the Caribbean," IDB Publications (Working Papers), Inter-American Development Bank, number 11713, Feb, DOI: http://dx.doi.org/10.18235/0003727.
• Michael Ade & Jannie Rossouw & Tendai Gwatidzo, 2021, "CEO compensation and corporate governance-Evidence from India," Journal of Developing Areas, Tennessee State University, College of Business, volume 55, issue 1, pages 55-77, January-M.
• Edoardo Di Porto & Enrica Maria Martino & Henry Ohlsson, 2021, "Avoiding taxes by transfers within the family," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 1-23, February, DOI: 10.1007/s10797-020-09608-3.
• Suhrab Khan & Ihtsham ul Haq Padda, 2021, "The Impact of Fiscal Policy on Income Inequality: A Case Study of Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 26, issue 1, pages 57-84, Jan-June.
• Michael Baker & Derek Messacar & Mark Stabile, 2021, "The Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit," NBER Working Papers, National Bureau of Economic Research, Inc, number 28556, Mar.
• Ngouhouo, Ibrahim & Tchoffo, Rodrigue & Younchawou, Ngouwouo & Tafakeu, Marie-Josée, 2021, "Opening of alcoholic drink establishments during the Coronavirus period in Cameroon: scope and economic consequences," MPRA Paper, University Library of Munich, Germany, number 108630, revised 2021.
• 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.
• H M, Channabasavaiah & G, Prof.Venkata Naidu, 2021, "Income and Employment Generation through Mining Industry in India," MPRA Paper, University Library of Munich, Germany, number 111661, May.
• Sergei Belev & Konstantin Vekerle & Anastasiia Evdokimova, 2021, "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 62, pages 66-84.
• European Commission, 2021, "Taxation trends in the European Union: 2021 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Svetlana Gercheva, 2021, "Recycling of Carbon Revenues in Bulgaria," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, volume 10, issue 3, pages 54-62, December.

2020

• E.L. Roos, 2020, "Provincial Equitable Share Allocations in South Africa," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-298, Mar.
• Choy, James P., 2020, "Kompromat: A theory of blackmail as a system of governance," Journal of Development Economics, Elsevier, volume 147, issue C, DOI: 10.1016/j.jdeveco.2020.102535.
• Baker, Rose & Forrest, David & Pérez, Levi, 2020, "Modelling demand for lotto using a novel method of correcting for endogeneity," Economic Modelling, Elsevier, volume 84, issue C, pages 302-308, DOI: 10.1016/j.econmod.2019.04.021.
• Mounsey, Sarah & Veerman, Lennert & Jan, Stephen & Thow, Anne Marie, 2020, "The macroeconomic impacts of diet-related fiscal policy for NCD prevention: A systematic review," Economics & Human Biology, Elsevier, volume 37, issue C, DOI: 10.1016/j.ehb.2020.100854.
• Green, Colin P. & Heywood, John S. & Navarro Paniagua, Maria, 2020, "Did the London congestion charge reduce pollution?," Regional Science and Urban Economics, Elsevier, volume 84, issue C, DOI: 10.1016/j.regsciurbeco.2020.103573.
• Kai Liu, 2020, "How the land system with Chinese characteristics affects China's economic growth – an analysis based on a multisector dynamic general equilibrium framework," China Political Economy, Emerald Group Publishing Limited, volume 3, issue 1, pages 225-254, July, DOI: 10.1108/CPE-05-2020-0009.
• Gede Adi Yuniarta & I. Gusti Ayu Purnamawati, 2020, "Spiritual, psychological and social dimensions of taxpayers compliance," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 3, pages 995-1007, June, DOI: 10.1108/JFC-03-2020-0045.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Rrezarta Gashi & Liza Alili Sylejmani, 2020, "Econometric Approach of the Nexus Between Remittances and Economic Growth in Western Balkans," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 254-262.
• YiLi Chien & Yi Wen, 2020, "Optimal Fiscal Policy under Capital Overaccumulation," Working Papers, Federal Reserve Bank of St. Louis, number 2020-002, Jan, revised 30 Aug 2021, DOI: 10.20955/wp.2020.002.
• Laura Castell & Sébastien Grobon, 2020, "Inequality of resources among young adults: An individualised approach
  [Inégalités de niveau de vie entre jeunes adultes – Une approche individualisée]," Post-Print, HAL, number hal-02903205, DOI: 10.24187/ecostat.2020.514t.2009.
• Blix, Mårten, 2020, "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series, Research Institute of Industrial Economics, number 1316, Feb.
• Tajudeen Adejare Adegbite & Felix Ebun Araoye, 2020, "Value Added Tax (VAT) Revenue and Imported Goods: Nigeria Experience," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 22-29, September.
• Laura Castell & Sébastien Grobon, 2020, "Inequality of Resources Among Young Adults: An individualised Approach," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 514-515-5, pages 29-48, DOI: https://doi.org/10.24187/ecostat.20.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Gale, William G., 2020, "Raising Revenue with a Progressive Value-Added Tax," MPRA Paper, University Library of Munich, Germany, number 99197, Jan.
• Ifeanyi Madumere, 2020, "ABERRANCE AND COMPLIANCE OF TAX PAYMENT: A STUDY OF SMEs IN ABA, ABIA STATE," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 5, issue 2, pages 58-78.
• Tajudeen Adejare ADEGBITE, 2020, "An Assessment Of Non-Oil Taxation Inflow On Economic Growth: Verdict From West African Countries," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 20, issue 2, pages 87-103.
• Egidijus Bikas & Greta Bagdonaitė, 2020, "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 590-605, December, DOI: 10.9770/jesi.2020.8.2(36).
• European Commission, 2020, "Taxation trends in the European Union: 2020 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020, "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, volume 34, issue 1, pages 35-45, January, DOI: 10.2478/eb-2020-0003.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020, "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, volume 34, issue 1, pages 35-45, February, DOI: 10.2478/eb-2020-0003.
• Mackscheidt, Klaus & Maier-Rigaud, Remi, 2020, "Die Grenzen der beitragsorientierten Sozialversicherungen: Grundsatzüberlegungen zum Verhältnis von Beitrags- und Steuerfinanzierung," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 20-01.

2019

• M. Forster & E. Randon, 2019, "Do lottery operators exploit their lottery power? Efficiency and equality considerations in optimal lottery design," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1135, Oct.
• Manuela Krause, 2019, "Communal fees and election cycles: Evidence from German municipalities," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 293.
• Mawejje, Joseph & Sebudde, Rachel K., 2019, "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, volume 63, issue C, pages 119-129, DOI: 10.1016/j.eap.2019.05.005.
• Geoff Harris & Tlohang Letsie, 2019, "Demilitarizing a small African country: Rationale, necessary conditions, and financing," Economics of Peace and Security Journal, EPS Publishing, volume 14, issue 1, pages 39-45, April, DOI: 10.15355/epsj.14.1.39.
• Udai Lal Paliwal & Nitin Kishore Saxena & Ashutosh Pandey, 2019, "Analysing the Impact of GST on Tax Revenue in India: The Tax Buoyancy Approach," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 514-523.
• L.L. Igonina & V.V. Vikharev & S.V. Shurygin & D.V. Yaroshenko, 2019, "Budget Potential of the Region: Attributive Features and Methods of Assessment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 355-361.
• Olga V. Bogacheva & Oleg V. Smorodinov, 2019, "Management of “Transit” Revenues of the Federal Budget in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 9-20, October, DOI: 10.31107/2075-1990-2019-5-9-20.
• Gwaindepi, Abel, 2019, "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History, Lund University, Department of Economic History, number 209, Nov.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 16/2019, Sep.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/12, Oct.
• Tolga SEZDÄ° & Filiz GÄ°RAY, 2019, "Evaluation Of The Relationship Between The Crises That Affected Turkey And Privatä°Zation Revenues After 2000," JOURNAL OF LIFE ECONOMICS, Holistence Publications, volume 6, issue 3, pages 265-282, July, DOI: 10.15637/jlecon.6.016.
• Gilles Mourre & Adriana Reut, 2019, "Non-tax revenue in the European Union: A source of fiscal risk?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 198-223, February, DOI: 10.1007/s10797-018-9498-z.
• Teodor Hada & Iulia Iuga & Dorin Vainberg & Mihai Carut & Raluca-Andreea Pop (Damian), 2019, "Does the Number of Inhabitants Influence the Investments Financing in Territorial Administrative Units?," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 109-116, December.
• Nosakhare Liberty Arodoye & John Norense Izevbigie, 2019, "Sectoral Composition And Tax Revenue Performance In Ecowas Countries," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 45-55, September.
• Daniel Montolio & Simón Planells-Struse, 2019, "Measuring the negative externalities of a private leisure activity: hooligans and pickpockets around the stadium," Journal of Economic Geography, Oxford University Press, volume 19, issue 2, pages 465-504.
• Vo, Duc, 2019, "Information Theory and an Entropic Approach to an Analysis of Fiscal Inequality," MPRA Paper, University Library of Munich, Germany, number 103291, Jun.
• Tedds, Lindsay M., 2019, "Who Pays for Municipal Governments? Pursuing the User Pay Model," MPRA Paper, University Library of Munich, Germany, number 96915, Oct.
• Tedds, Lindsay M. & Euper, Brock, 2019, "The Costs of Energy-related Linear Property on Local Governments in Canada and the Role of That Local Government Revenue Tool Can Play in Addressing these Costs," MPRA Paper, University Library of Munich, Germany, number 96918, Jun.
• Gülşen Kaş, 2019, "The Effects of Angola Oil Revenues and Institutional Quality on Economic and Social Structures," Bulletin of Economic Theory and Analysis, BETA Journals, volume 4, issue 1, pages 35-65.
• Cordelia Onyinyechi OMODERO, 2019, "A Relative Assessment Of The Contributions Of Agriculture, Oil And Non-Oil Tax Revenues To Nigeria’S Economic Expansion," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 2, pages 139-152.
• European Commission, 2019, "Tax Policies in the European Union: 2020 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2020, Dec.
• European Commission, 2019, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2019, Jul.
• Vittorio Ferri & Caterina Ferrario, 2019, "Riflessioni sull’autonomia finanziaria dei comuni italiani," Working Papers, University of Ferrara, Department of Economics, number 2019018, Mar.
• Mehrdad Vahabi, 2019, "A Review of Rent-seekers, Profits, Wages and Inequality, The Top 20%, 2019 by Peter Mihalyi and Ivan Szelenyi," CEPN Working Papers, Centre d'Economie de l'Université de Paris Nord, number 2019-07, Aug.
• Burger, Alexander, 2019, "Finanztransaktionssteuer in kleiner Runde? Hat die Finanztransaktionssteuer in Europa eine Chance?," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 3/2019.

2018

• Tariq Khan & Anwar Hussain & Zalakat Khan Malik, 2018, "Fiscal Marksmanship in Pakistan: With Special Focus on Province Khyber Pakhtunkhwa," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., volume 1, issue 1, pages 21-43, June.
• Špeciánová Jitka, 2018, "Unconditional Basic Income in the Czech Republic: What Type of Taxes Could Fund It? A Theoretical Tax Analysis," Basic Income Studies, De Gruyter, volume 13, issue 1, pages 1-19, June, DOI: 10.1515/bis-2017-0024.
• Homburg, Stefan, 2018, "Ein Vorschlag zur Grundsteuerreform," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-629, Mar.
• Hoem Sjursen, Ingrid, 2018, "Accountability and taxation: Experimental evidence," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 24/2018, Nov.
• Dr. Dinesh Prabhakarrao Bele & Dr. Manoj M. Pimple, 2018, "A Critical Study of Tax Assessment in Nagarpalika of Amravati District," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 13, issue 1, pages 66-70, April.
• Colin Green & John Spencer Heywood & Maria Navarro Paniagua, 2018, "Did the London Congestion Charge Reduce Pollution?," Working Papers, Lancaster University Management School, Economics Department, number 237385060.
• Shabbar, Shagufta & Ahmed, Qazi Masood & Pasha, Farooq, 2018, "A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 117419, revised 2018.
• Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
• Albadri, Abdul Aziz Munawar & Zaki, Euis Prihastini Zakiah, 2018, "Analisis Pemberdayaan Ekonomi Masyarakat Melalui Penyaluran Zakat Produktif Di Laz Zakat Center Cirebon
  [Analysis Of Community Economic Empowerment Through Distribution Of Productive Zakat In Laz Z," MPRA Paper, University Library of Munich, Germany, number 94069, Dec, revised 22 May 2019.
• Abdul-Wahab, Shamsia & Haruna, Issahaku & Nkegbe, Paul Kwame, 2018, "Effectiveness of resource mobilisation strategies of the Wa municipal assembly," MPRA Paper, University Library of Munich, Germany, number 96880, Sep, revised 24 Oct 2018.
• Tedds, Lindsay M., 2018, "Non-tax Revenue for Funding Municipal Governments: Take-up, Constraints, and Emerging Opportunities," MPRA Paper, University Library of Munich, Germany, number 96919, Jul.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
• Aminu, Alarudeen & Raifu, Isiaka Akande, 2018, "Dynamic Nexus between Government Revenues and Expenditures in Nigeria: Evidence from Asymmetric Causality and Cointegration Methods," MPRA Paper, University Library of Munich, Germany, number 97880, Dec.
• Ugur Yigit, 2018, "Taxation of Payments to The Member of the Board of Directors of Joint-Stock Company," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 619-630.
• Adrián M. Manjón Álvarez, 2018, "Elasticidades tributarias dinámicas: evidencias a corto plazo y largo plazo en Bolivia (1990-2018)," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 31, pages 100-134.
• Joanna Stryjek, 2018, "Interwencja państwa za pomocą instrumentów polityki innowacyjnej: wprowadzenie bodźców podatkowych w celu zwiększenia nakładów na działalność badawczo-rozwojową w Polsce," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 5, issue 3, pages 1-18.
• Robert McGee & Jovan Shopovski, 2018, "The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 7, issue 2, pages 57-69, November.
• Christian von Malottki & Holger Cischinsky, 2018, "Führt eine Senkung der Grunderwerbsteuer zu niedrigeren Wohnkosten?
  [Will a Reduction in the Real Estate Transfer Tax Lead to Lower Housing Costs?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 4, pages 284-290, April, DOI: 10.1007/s10273-018-2287-6.
• Economisti Associati & ECOPA & CEPS & IPSOS, 2018, "Study on Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0075, Jun.
• European Commission, 2018, "Tax Policies in the European Union: 2018 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2018, Dec.
• European Commission, 2018, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2018, Jul.

2017

• Ummad Mazhar & Juvaria Jafri, 2017, "Can the shadow economy undermine the effect of political stability on inflation? Empirical evidence," Journal of Applied Economics, Universidad del CEMA, volume 20, pages 395-420, November.
• Christian A. L. Hilber & Teemu Lyytikäinen, 2017, "Transfer Taxes and Household Mobility: Distortion on the Housing or Labor Market?," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0216, Jun.
• Momi Dahan, 2017, "Using Spatial Distribution of Outlets to Estimate Gambling Incidence," CESifo Working Paper Series, CESifo, number 6583.
• Miguel A. SANCHEZ VILLALBA, 2017, "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, EconSciences Journals, volume 4, issue 3, pages 285-301, September.
• Nelson WAWIRE, 2017, "Determinants of value added tax revenue in Kenya," Journal of Economics Library, EconSciences Journals, volume 4, issue 3, pages 322-344, September.
• Muhammad Alishahdani Ibrahim & Rita Myrna & Ira Irawati & J. B. Kristiadi, 2017, "A Systematic Literature Review on Tax Amnesty in 9 Asian Countries," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 220-225.
• Wang, Yuan & Hui, Eddie Chi-man, 2017, "Are local governments maximizing land revenue? Evidence from China," China Economic Review, Elsevier, volume 43, issue C, pages 196-215, DOI: 10.1016/j.chieco.2017.02.005.
• Hilber, Christian A.L. & Lyytikäinen, Teemu, 2017, "Transfer taxes and household mobility: Distortion on the housing or labor market?," Journal of Urban Economics, Elsevier, volume 101, issue C, pages 57-73, DOI: 10.1016/j.jue.2017.06.002.
• Brasington, David M., 2017, "School spending and new construction," Regional Science and Urban Economics, Elsevier, volume 63, issue C, pages 76-84, DOI: 10.1016/j.regsciurbeco.2017.01.001.
• Mazhar, Ummad & Méon, Pierre-Guillaume, 2017, "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," World Development, Elsevier, volume 90, issue C, pages 89-103, DOI: 10.1016/j.worlddev.2016.08.019.
• Gilles Mourre & Adriana Reut, 2017, "Non-Tax Revenue in the European Union: A Source of Fiscal Risk?," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 044, Feb.