Research classified by Journal of Economic Literature (JEL) codes

2025

• Yücel Ergün, 2025, "Taxation in Islamic Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 270-289, April, DOI: https://doi.org/10.33203/mfy.160785.
• Lizzie Marcel & Natacha Liseras, 2025, "The informatization of Partido de Gral. Pueyrredon’s industry: Firm-level evidence for the 2018-2023 period," Revista de Economía Política de Buenos Aires, Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), volume 19, issue 30, pages 9-39, June, DOI: https://doi.org/10.56503/repba.Nro..
• Viola Angelini & Joan Costa-Font & Berkay Ozcan & Joan Costa-i-Font, 2025, "Gifts That Bind," CESifo Working Paper Series, CESifo, number 11695.
• Andriani, Luca & Ashyrov, Gaygysyz, 2025, "Life satisfaction and tax preferences in transition economies," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2024.101287.
• Angelini, Viola & Costa-Font, Joan & Ozcan, Berkay, 2025, "Gifts that Bind," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17706, Feb.
• Irina Bilan & Constantin-Marius Apostoaie, 2025, "Tax policy, corruption, and formal business entry: Cross-country evidence from emerging economies," Economic Change and Restructuring, Springer, volume 58, issue 2, pages 1-56, April, DOI: 10.1007/s10644-025-09865-4.
• Wataru Johdo, 2025, "Welfare-enhancing export subsidies and agglomeration," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, volume 24, issue 3, pages 373-391, September, DOI: 10.1007/s10258-025-00274-z.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Rolf Aaberge & Jørgen Modalsli & Edda Solbakken, 2025, "Measuring long-run wealth inequality. Empirical results for Norway 1912-2019," Discussion Papers, Statistics Norway, Research Department, number 1028, Oct.
• Eric Fabri, 2025, "Inheritance, wealth transfers, and the case for a capital accessions tax," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/396620, Nov.
• 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

• François Vaillancourt, 2024, "Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis," CIRANO Working Papers, CIRANO, number 2024s-13, Dec.
• Oliver Pardo & Liliana Heredia & Angélica Nieto & Gabriel Millán, 2024, "La tributación en impuesto sobre la renta por actividad económica en Colombia: descripción a partir de la tasa efectiva de tributación," Coyuntura Económica, Fedesarrollo, volume 54, pages 61-82.
• Antoine Genest-Gregoire & Jennifer Robson & Saul Schwartz & Josh Dadjo, 2024, "What Proportion of Tax Returns Could the Canada Revenue Agency Complete?," Canadian Public Policy, University of Toronto Press, volume 50, issue 3, pages 292-310, September, DOI: 10.3138/cpp.2023-016.
• Bistra Nikolova, 2024, "Contemporary Trends And Challenges Of Taxation And Tax Control," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 1-16.
• Zhu, Jun & Yang, Zhiwei, 2024, "How does flexible tax enforcement affect TFP? China’s exceptional approach," Journal of Asian Economics, Elsevier, volume 94, issue C, DOI: 10.1016/j.asieco.2024.101795.
• Klimsa, Drahomir & Rieger, Mario & Ullmann, Robert, 2024, "Unexpected tax refunds and capital market efficiency: Evidence from the German nuclear fuel tax," Economics Letters, Elsevier, volume 235, issue C, DOI: 10.1016/j.econlet.2024.111553.
• Ranehill, Eva & Weber, Roberto A. & Wu, Keyu, 2024, "Does redistribution affect cooperation and trust?," Journal of Economic Behavior & Organization, Elsevier, volume 226, issue C, DOI: 10.1016/j.jebo.2024.106694.
• Gonzalez-Pampillon, Nicolas & Nunez-Chaim, Gonzalo & Overman, Henry G., 2024, "The economic impacts of the UK's eat out to help out scheme," Journal of Urban Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.jue.2024.103682.
• Liu, Xiaomei & Yang, Zhenhe & Wang, Yuanqing & Gao, Boyuan, 2024, "Parent–subsidiary geographic dispersion and debt aggressiveness: Analysis from the tax enforcement perspective," International Review of Economics & Finance, Elsevier, volume 96, issue PA, DOI: 10.1016/j.iref.2024.103602.
• Gonzalez Pampillon, Nicolas & Nunez Chaim, Gonzalo & Overman, Henry G., 2024, "The economic impacts of the UK’s Eat Out to Help Out scheme," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124044, Sep.
• Oz Shy, 2024, "Is Sales Tax Included in the Price? Consumer Inattention and Price Competition," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2024-5, Jun, DOI: 10.29338/wp2024-05.
• Andrea Celico & Martin Rode, 2024, "Can we all be Denmark? The role of civic attitudes in welfare state reforms," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 51, issue 1, pages 87-125, February, DOI: 10.1007/s10663-023-09588-7.
• Maximiliano Lauletta & Felipe Montano Campos, 2024, "Is the forgiveness of a tax amnesty divine? Evidence from Argentina," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1229-1248, October, DOI: 10.1007/s10797-023-09799-5.
• 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.
• Fuad BAHRAMOV, 2024, "Assessing Housing Affordability: Analysis Of Property Tax Systems In European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 237-245, July.
• Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024, "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 549-558, December.

2023

• Liliana LAZARI & Roman VIERU, 2023, "Income Tax: The Relationship Between Accounting And Taxation," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 9, issue 2, pages 192-203, December, DOI: https://doi.org/10.53486/2537-6179..
• Harshit Kumar SRIVASTAVA & Rachna MUJOO & Sanjay Kumar SINGH & Vijay Lakshmi SINGH, 2023, "Social and economic infrastructure and socio-economic development: an empirical analysis," Access Journal, Access Press Publishing House, volume 4, issue 3, pages 335-351, June, DOI: 10.46656/access.2023.4.3(1).
• Michal Krajňák, 2023, "Fuels Taxation in the Context of Tax Reforms in the Czech Republic," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 34-46, DOI: https://doi.org/10.15826/jtr.2023.9.
• Oleksandr Obodovskyi & Yurii Obodovskyi, 2023, "On The Economic Support Of The State'S Defence Capability: Problem Statement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 5, DOI: 10.30525/2256-0742/2023-9-5-193-199.
• Mohammad Aladwan & Mohammaad Almaharmeh & Husni Samara, 2023, "Modeling and Mediating the Interaction between Oil Prices and Economic Sectors Advancement: The Case of Middle East," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 51-60, March.
• Burcu KUZUCU YAPAR & Abdulkadir KESKIN, 2023, "Determining the Criteria Affecting Tax Ethics in Türkiye Using the Fuzzy DEMATEL Method," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-2, pages 745-780, December, DOI: 10.26650/ISTJECON2023-1266112.
• Sherry A. Glied & Hansoo Ko, 2023, "The Incidence of the Affordable Care Act’s Dependent Coverage Mandate," NBER Working Papers, National Bureau of Economic Research, Inc, number 31220, May.
• Veronika Síbrtová, 2023, "Taxation of Financial Institutions in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2023, issue 1, pages 1-23, DOI: 10.18267/j.efaj.278.
• Prianto Budi Saptono & Gustofan Mahmud, 2023, "Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia," Public Finance Review, , volume 51, issue 6, pages 782-837, November, DOI: 10.1177/10911421231191961.
• Aysel Amir & Korhan GökmenoÄŸlu, 2023, "Analyzing the Drivers of the Shadow Economy for the Case of the CESEE Region," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, volume 71, issue 2, pages 155-181, February.
• Ismoil Khujamkulov & Sohrab Abizadeh, 2023, "Trends in tax revenues of transition economies: an empirical approach," Empirical Economics, Springer, volume 64, issue 2, pages 833-868, February, DOI: 10.1007/s00181-022-02269-7.

2022

• Jorge Puig & Alberto Porto, 2022, "On the fiscal behavior of subnational governments. A long-term vision for Argentina," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4588, Nov.
• Svraka, András, 2022, "Reconciling differences between two surveys on tax compliance costs: A decomposition analysis of Hungarian results," Taxation Working Papers, Ministry of Finance, Department of Tax Policy and International Taxation, number 11, Sep.
• Nicolas Gonzalez-Pampillon & Gonzalo Nunez-Chaim & Henry G. Overman, 2022, "The economic impacts of the UK's eat out to help out scheme," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1865, Jul.
• Mohammad Al-Zuhair & Talal AL-Bazali, 2022, "Causality Between Energy Consumption and Economic Growth: The Case of Kuwait," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 6, pages 22-29, November.
• Bengali, Leila, 2022, "Assessing evidence for inattention to the costs of homeownership," Journal of Housing Economics, Elsevier, volume 58, issue PB, DOI: 10.1016/j.jhe.2022.101861.
• Gonzalez Pampillon, Nicolas & Nunez Chaim, Gonzalo & Overman, Henry G., 2022, "The economic impacts of the UK's Eat Out to Help Out scheme," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117979, Jul.
• Kayode Taiwo, 2022, "Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria," Hacienda Pública Española / Review of Public Economics, IEF, volume 240, issue 1, pages 31-59, March.
• Tahir Yousaf & Qurat ul Ain & Yasmeen Akhtar & Wasi Ul Hassan Shah, 2022, "The Crowding in (out) Effect of Intergovernmental Transfers on Local Government Revenue Generation: Evidence from Pakistan," Hacienda Pública Española / Review of Public Economics, IEF, volume 242, issue 3, pages 3-28, September.
• Andreea-Florentina Crăciun & Raluca-Ioana Racataian & Nicoleta-Claudia Moldovan, 2022, "Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 854-862, September.
• Taguchi, Hiroyuki & Ganbayar, Javkhlan, 2022, "An econometric study on the classification and effectiveness of natural resource funds," MPRA Paper, University Library of Munich, Germany, number 114392, Aug.
• Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2022, "Using Divide and Conquer to Improve Tax Collection: Theory and Laboratory Evidence," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 299, May.
• Lucia Del Carpio & Samuel Kapon & Sylvain Chassang, 2022, "Using Divide-and-Conquer to Improve Tax Collection: Evidence from the Field," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 301, Jun.
• 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.
• Steven T. Yen & Ernest M. Zampelli, 2022, "Ideology, Party, and Opinions of Taxes on the Rich and Middle Class in the United States: Evidence from the 2016 General Social Survey," Public Finance Review, , volume 50, issue 5, pages 558-578, September, DOI: 10.1177/10911421221124561.
• Andrés Blanco, 2022, "International Taxation and the Global Structure of Capitalism: The Influence of the OECD in the Design of the International Tax System," Review of Radical Political Economics, Union for Radical Political Economics, volume 54, issue 2, pages 218-238, June, DOI: 10.1177/04866134211055871.
• Teresa Puchol Tur, 2022, "El Impuesto sobre Hidrocarburos en las cooperativas agroalimentarias
  [The Hydrocarbon tax in agri-food cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83724-83724, DOI: 10.5209/reve.83724.
• Noorasiah Sulaiman & Mukaramah Harun & Arief Anshory Yusuf, 2022, "Impacts of Fuel Subsidy Rationalization on Sectoral Output and Employment in Malaysia," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., volume 39, issue 01, pages 315-348, March, DOI: 10.1142/S0116110522500081.

2021

• Jorge Pablo Puig & Alberto Porto, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4508, Nov.
• Ramona LILE & Teodor-Florin CILAN & Grigorie SANDA & Robert Cristian ALMAȘI & Silviu Ilie SĂPLĂCAN, 2021, "The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 29-36, December , DOI: 10.37945/cbr.2020.12.04.
• Elena STĂNCIULESCU, 2021, "Conducting the Acquisition Process Within European Funding Projects," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 48-57, December , DOI: 10.37945/cbr.2020.12.06.
• Elena STĂNCIULESCU, 2021, "The Accounting Treatment Applicable to Non-Refundable European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 26-32, November, DOI: 10.37945/cbr.2021.11.04.
• Elena STĂNCIULESCU, 2021, "Activities for Preventing, Identifying and Sanctioning the Irregularities Emerged in Obtaining and Using European Funds and/or National Public Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 49-59, January, DOI: 10.37945/cbr.2021.01.06.
• Elena STĂNCIULESCU, 2021, "Financial Management of POCU European Funding Projects," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 40-48, March, DOI: 10.37945/cbr.2021.03.05.
• Mihaela ENACHI, 2021, "Financial Mechanisms Used in Implementing Projects with European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 45-52, August, DOI: 10.37945/cbr.2021.08.06.
• Alberto Porto & Jorge Puig, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 041, Dec.
• Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021, "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 100-119, June.
• Luca Rossi, 2021, "Revisiting the Case for a Fiscal Union: the Federal Fiscal Channel of Downside-Risk Sharing in the United States," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1351, Oct.
• Ulvi Sandalci, 2021, "Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 5, issue 1, pages 193-224, August, DOI: https://doi.org/10.33399/biibfad.84.
• Marcell Göttert & Robert Lehmann, 2021, "Tax Revenue Forecast Errors: Wrong Predictions of the Tax Base or the Elasticity?," CESifo Working Paper Series, CESifo, number 9148.
• Gerasimos T. Soldatos, 2021, "In/Estabilidad bajo el impuesto sobre la renta ideal y el impuesto sobre el consumo ideal," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, volume 44, issue 124, pages 33-42, Enero.
• Gopalakrishnan, Pawan & Saha, Anuradha, 2021, "Tax Policy And Food Security: A Dynamic Analysis," Macroeconomic Dynamics, Cambridge University Press, volume 25, issue 3, pages 795-823, April.
• Ana Paula MARTINS, 2021, "Taxation and mobility in dualistic models – (and) Some neglected issues of fiscal federalism," Journal of Economics Library, EconSciences Journals, volume 8, issue 1, pages 1-21, March.
• Osmar Bolivar, 2021, "Boyanza Tributaria: Relación con la Sostenibilidad Fiscal y Estabilizadores Automáticos," Cuadernos de Investigación Económica Boliviana, Ministerio de Economía y Finanzas Públicas de Bolivia, volume 4, issue 2, pages 53-96, Diciembre.
• Marc Morgan & Pedro Carvalho Junior, 2021, "Taxing wealth: general principles, international perspectives and lessons for Brazil," Brazilian Journal of Political Economy, Center of Political Economy, volume 41, issue 1, pages 44-64.
• Lukasz Konopielko & Lukasz Sykala & Krzysztof Wozniak & Dmytro Verbovyy, 2021, "Suburbanization in the Context of R&D Projects Fund Allocation," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 790-805.
• Hans Peeters & Joy Schols (CeSO, KU Leuven), 2021, "Working Paper 03-21 - Belastinguitgaven voor tweedepijlerpensioenen in België - Een analyse van de omvang van de overheidssubsidies voor werknemers en zelfstandigen
  [Working Paper 03-21 - Les dép," Working Papers, Federal Planning Bureau, Belgium, number 202103, May.
• Mihaela Onofrei & Lenuta Cojocariu & Florin Oprea, 2021, "Interconnections between local finances and regional development: a study case of Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 9-32, May.
• Mitusova Elena, 2021, "Prospects of Integration of Operational Control in the System of Fiscal Control
  [Перспективы Интеграции Оперативного Контроля В Систему Налогового Контроля]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 49-56, July.
• Mitusova Elena, 2021, "Перспективы Интеграции Оперативного Контроля В Систему Налогового Контроля," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 49-56, July.
• Ida Farida Adi Prawira, 2021, "Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr199, Jul, DOI: https://doi.org/10.35609/afr.2021.6.
• Duc Hong Vo & Thuan Nguyen & Dao Thi-Thieu Ha & Ngoc Phu Tran, 2021, "The Disparity of Revenue and Expenditure among Subnational Governments in Vietnam," Emerging Markets Finance and Trade, Taylor & Francis Journals, volume 57, issue 1, pages 163-174, January, DOI: 10.1080/1540496X.2019.1605896.
• Fejes, Erzsébet & Futó, Iván, 2021, "Artificial Intelligence in Public Administration – Supporting Administrative Decisions," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue S1, pages 23-51, DOI: https://doi.org/10.35551/PFQ_2021_s.
• Cameron, Anna & Tedds, Lindsay M., 2021, "Gender-Based Violence, Economic Security, and the Potential of Basic Income: A Discussion Paper," MPRA Paper, University Library of Munich, Germany, number 107478, Apr.
• Wagner, Omer, 2021, "Israel: Is COVID-19 expected more than a war? The increase in customs value in Israel, due to the COVID-19 increase in transport prices - the problem, and the solution," MPRA Paper, University Library of Munich, Germany, number 108808, Jul, revised 05 Aug 2021.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
• Amir B. Ferreira Neto, 2021, "The diffusion of cultural district laws across US States," The Annals of Regional Science, Springer;Western Regional Science Association, volume 67, issue 1, pages 189-210, August, DOI: 10.1007/s00168-020-01045-8.
• Akira Matsuoka, 2021, "The new international tax regime: analysis from a power-basis perspective," SN Business & Economics, Springer, volume 1, issue 5, pages 1-23, May, DOI: 10.1007/s43546-021-00072-7.
• Bubanić Marijana & Šimović Hrvoje, 2021, "Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 2, pages 59-76, DOI: 10.2478/zireb-2021-0011.
• Juan J. Dolado & Etienne Lalé & Nawid Siassi, 2021, "From dual to unified employment protection: Transition and steady state," Quantitative Economics, Econometric Society, volume 12, issue 2, pages 547-585, May, DOI: 10.3982/QE1053.

2020

• Congressional Budget Office, 2020, "Trends in the Internal Revenue Service’s Funding and Enforcement," Reports, Congressional Budget Office, number 56422, Jul.
• Congressional Budget Office, 2020, "An Evaluation of CBO’s Past Revenue Projections," Reports, Congressional Budget Office, number 56499, Aug.
• Dolado, Juan J & Lalé, Etienne & Siassi, Nawid, 2020, "From Dual to Unified Employment Protection: Transition and Steady State," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15453, Nov.
• Socorro, M. Pilar & Betancor, Ofelia, 2020, "Air transport subsidies for resident passengers: The unexpected effects on competition," Research in Transportation Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.retrec.2019.100772.
• José Alejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2020, "Clasificación de los Sistemas Fiscales en la OCDE," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 30, issue 100, pages 45-60, Ene-Abr.
• Kunka Petkova & Andrzej Leszek Stasio & Martin Zagler, 2020, "Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2020-07, Sep.
• Hannah Simon & Michelle Harding, 2020, "What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers," OECD Taxation Working Papers, OECD Publishing, number 47, Apr, DOI: 10.1787/94ed8187-en.
• Brian Galle, 2020, "The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations," American Law and Economics Review, American Law and Economics Association, volume 22, issue 2, pages 339-376.
• Cruz, Manuel Máximo, 2020, "Siloplazo, seguridad para el productor agrícola y estabilidad para la macroeconomía
  [Siloplazo, security for the agricultural producer and stability for the macroeconomy]," MPRA Paper, University Library of Munich, Germany, number 103146, Sep.
• Taiwo, Kayode, 2020, "Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria," MPRA Paper, University Library of Munich, Germany, number 104374, Sep.
• Petit, Gillian & Tedds, Lindsay M., 2020, "Gender-Based Analysis Plus (GBA+) of the Current System of Income and Social Supports in British Columbia," MPRA Paper, University Library of Munich, Germany, number 105942, Dec.
• Hicham Doghmi, 2020, "La capacité de mobilisation des recettes fiscales au Maroc," Document de travail, Bank Al-Maghrib, Département de la Recherche, number 2020-1, Dec.
• Ghasem Najafi Kajabad & Mohamad Taghi Gilak & Mansor Zarra Nezhad & Alireza Pourfaraj, 2020, "Assessment of the Proposal to Change the Personal Income Tax due to the Features of Khums: Computable General Equilibrium Approach," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 1, pages 61-90.
• Zahra Mohamadi Ahmadabadi & Bagher Darvishi, 2020, "Investigating the Iran Tax System Efficiency, Focusing Tax Buoyancy and Elasticity Indexes," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 2, pages 1-26.
• Ufuk GERGERLİOĞLU & Deniz AYTAÇ & Mete DİBO, 2020, "Structural Equation Modelling for Premium and Tax Perception of Retired and Employees: Istanbul ExampleAbstract: Tax perception is defined as a concept that affects tax consciousness and the attitudes of the individuals regarding the tax. In this con," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
• John Komlos & Hermann Schubert, 2020, "Reaganomics — Wegbereiter des Trumpismus
  [Reaganomics — Pathfinder towards Trumpism]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 1, pages 64-71, January, DOI: 10.1007/s10273-020-2563-0.
• Michael Broer, 2020, "Die kommunale Spielapparatesteuer und der bundesstaatliche Finanzausgleich
  [The Local Entertainment Tax and the Federal Financial Equalisation System in Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 100, issue 8, pages 608-613, August, DOI: 10.1007/s10273-020-2719-y.
• Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020, "The role of tax system complexity on foreign direct investment allocation," Working Papers, University of Ferrara, Department of Economics, number 2020029, May.

2019

• Carlos Guberman & Marcela de Maya & Martín López Amorós, 2019, "Aportes para la construcción de una metodología de evaluación de políticas de tratamiento tributario diferenciado," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4151, Nov.
• José Luis Maia & Matías Fernández Piana, 2019, "Prociclicidad en la Recaudación del IVA," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4168, Nov.
• Cosmina-ȘTefania Chiricu, 2019, "The Analysis Of The Economic Impact Of Vat On The Economic Growth In Southern Europe," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 24, pages 47-56, December.
• Martina Yakova, 2019, "Tax buoyancy of the EU-28 countries – a comparative analysis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 59-73.
• Komlos John, 2019, "Reaganomics: A Watershed Moment on the Road to Trumpism," The Economists' Voice, De Gruyter, volume 16, issue 1, pages 1-21, December, DOI: 10.1515/ev-2018-0032.
• Pasquini, Alessandra & Centra, Marco & Pellegrini, Guido, 2019, "Fighting long-term unemployment: Do we have the whole picture?," Labour Economics, Elsevier, volume 61, issue C, DOI: 10.1016/j.labeco.2019.101764.
• Pedro Fandiño & Celia Lessa Kerstenetzky, 2019, "The Brazilian constitutional paradox: social rights cum regressive taxation," Brazilian Journal of Political Economy, Center of Political Economy, volume 39, issue 2, pages 306-327.
• Germà Bel, 2019, "“Tax me, but don’t drown me in regulations: Understanding differences in corruption across the countries of Europe"," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 201920, Dec, revised Dec 2019.
• Samara R. Gunter, 2019, "Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 536-570, June, DOI: 10.1007/s10797-018-9528-x.
• Komlos, John, 2019, "Reaganomics: A Watershed Moment on the Road to Trumpism," Munich Reprints in Economics, University of Munich, Department of Economics, number 78260.
• Patrice Rélouendé Zidouemba & Somlanare Romuald Kinda & Pouirkèta Rita Nikiema & Diane Ruth Hien, 2019, "Subvention du capital agricole des femmes et inégalités de genre au Burkina Faso," Working Papers MPIA, PEP-MPIA, number 2019-09.
• Vo, Duc, 2019, "The Disparity of Revenue and Expenditure among Subnational Governments in Vietnam," MPRA Paper, University Library of Munich, Germany, number 103277, Jul.
• Ghesla, Claus & Sonntag, Axel, 2019, "Framed Payslips and People's Reactions to Labor Tax Changes," MPRA Paper, University Library of Munich, Germany, number 97731, Dec.
• Ozgur Emre Koc, 2019, "Vergilemenin Mükellefler Üzerindeki Psikolojik Etkileri: Vergiden Kaçınma ve Vergi Kaçırma Üzerine Bir Alan Araştırması (Psychological Effects of Taxation on Taxpayers: A Field Study on Tax Avoidance," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 4, pages 1015-1027.
• Cordelia Onyinyechi OMODERO & Fineboy Ikechi JOSEPH & Uzochi Chinkata OKEZIE, 2019, "Inventory Control Management And Revenue Generating Capabilities Of Oil And Gas Drilling Firms In Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 4, pages 75-95.
• Dilruba Pashayeva, 2019, "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
• Adegbite Tajudeen Adejare & Bojuwon Mustapha, 2019, "Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 64, issue 3, pages 39-53, December, DOI: 10.2478/subboec-2019-0014.
• Hendrik Theine, 2019, "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp290, Aug.
• Bermperoglou, Dimitrios & Deli, Yota & Kalyvitis, Sarantis, 2019, "Investment tax incentives and their big time-to-build fiscal multiplier," Kiel Working Papers, Kiel Institute for the World Economy, number 2143.
• Jochimsen, Beate & Wanyagathi Maina, Anne, 2019, "Consumption taxes, income distribution and poverty: Evidence from Kenya," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 19-06.

2018

• John Komlos, 2018, "Reaganomics: A Historical Watershed," CESifo Working Paper Series, CESifo, number 7301.
• Daniel Waldenström, 2018, "Inheritance and Wealth Taxation in Sweden," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 08-12, August.
• Bertrand Garbinti & Jonathan Goupille-Lebret, 2018, "The Impact of Inheritance and Transfer Taxation on Economic Behaviours and Inequality: A Literature Review for France," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 13-18, August.
• Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018, "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 45-54, August.
• Petre BREZEANU & Ghiur RODICA & Silvia Paula TODOR, 2018, "The Impact Of Vat On The Economy In Relation To Other Taxes In South East Europe," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 4 (1/2018, pages 11-21, June.
• Ezequiel Monteforte & Mat�as Agust�n S�nchez, 2018, "La renta de la tierra en Argentina: los derechos de exportación en el período 2003-2014," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, volume 37, issue 66, pages 135-168.
• Andrés Fernando Velásquez Salgado, 2018, "Sostenibilidad de la deuda pública en Colombia," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 16241, May.
• Ivens, Annika, 2018, "Fiscal devaluation in the Euro area: The role of rigidities, non-tradables, and social security contributions," Journal of International Money and Finance, Elsevier, volume 87, issue C, pages 62-81, DOI: 10.1016/j.jimonfin.2018.05.004.
• Masaki, Takaaki, 2018, "The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania," World Development, Elsevier, volume 106, issue C, pages 173-186, DOI: 10.1016/j.worlddev.2018.01.026.
• Nexhmie Berisha Vokshi, 2018, "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 34-47.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Jasrial, 2018, "Earnings Management, Effective Tax Rate (Etr) And Book-Tax Gap (Btg)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr155, Mar.
• Agustina Chandra, 2018, "Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr156, Mar.
• Bertrand Garbinti & Jonathan Goupille-Lebret, 2018, "The Impact of Inheritance and Transfer Taxation on Economic Behaviors and Inequality: a Literature Review for France," Post-Print, HAL, number halshs-01948146.
• Hamdi Furkan GÃœNAY & Veli KARGI, 2018, "Assestment Of Taxation Of Cryptocurrency In Terms Of Fiscal Perspective," JOURNAL OF LIFE ECONOMICS, Holistence Publications, volume 5, issue 3, pages 61-76, July, DOI: 10.15637/jlecon.253.
• Bistra Nikolova, 2018, "Characteristics of the Interacion within the National Revenue Agency’s System," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 43-56, February.
• Neustadt, Ilja & Zweifel, Peter, 2018, "Redistribution in Whose Favor? Preferences with Regard to Nationality and Type of Beneficiaries," MPRA Paper, University Library of Munich, Germany, number 119465, Nov.
• 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.
• 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.
• İhsan Cemil DEMİR, 2018, "Mükellef Perspektifinden Vergi Tarifeleri: Türkiye Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
• M. Govinda Rao & Sudhanshu Kumar, 2018, "Envisioning tax policy for accelerated development in India," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), volume 25, issue 1, pages 85-107, June.
• Maiterth, Ralf & Lutz, Maximilian, 2018, "Grundsteuerreform und Gleichmäßigkeit der Besteuerung," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 230.

2017

• Estéfano Rubio & Rodrigo Vergara, 2017, "Carga y estructura tributaria en Chile: comparación con países OCDE," Puntos de Referencia, Centro de Estudios Públicos, number 451, Jan.
• Álvarez-Albelo, Carmen D. & Hernández-Martín, Raúl & Padrón-Fumero, Noemi, 2017, "Air passenger duties as strategic tourism taxation," Tourism Management, Elsevier, volume 60, issue C, pages 442-453, DOI: 10.1016/j.tourman.2016.12.002.
• M. Govinda Rao & Sudhanshu Kumar, 2017, "Envisioning Tax Policy for Accelerated Development in India," Working Papers, eSocialSciences, number id:11775, May.
• Olga V. Bogacheva & Tatiana V. Fokina, 2017, "Evaluation of Social Tax Expenditures Efficiency in OECD Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 22-36, June.
• Kumar, Dr.B.Pradeep & Ramya, Dr.R, 2017, "Goods and Services Tax and Kerala Economy," MPRA Paper, University Library of Munich, Germany, number 80883, Jul, revised 10 Jul 2017.
• Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017, "Tax corruption and private sector development in Vietnam," MPRA Paper, University Library of Munich, Germany, number 84300, Dec.
• Ferdi ÇELİKAY, 2017, "Milli Gelirin Vergi Yükü Üzerindeki Etkileri: ARDL Sınır Testi Yaklaşımı ile Türkiye Üzerine Bir İnceleme (1924-2014)," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Marco Antonio Rodrigo Ruiz, 2017, "Consideraciones en torno al establecimiento de un régimen tributario común para las entidades de la economía social
  [Considerations on the establishment of a common tax regime for social economic entities]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 125, pages 187-212.
• Marina Aguilar Rubio, 2017, "Análisis crítico de la fiscalidad de las cooperativas de segundo grado como fórmula de integración
  [Critical analysis of the taxation of second-tier cooperatives as integration formula]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 126, pages 118-132, DOI: 10.5209/REVE.58393.
• Andrew Shephard, 2017, "Equilibrium Search And Tax Credit Reform," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 58, issue 4, pages 1047-1088, November, DOI: 10.1111/iere.12245.

2016

• Anna Iara, 2016, "Revenue for EMU: A Contribution to the Debate on Fiscal Union," CESifo Working Paper Series, CESifo, number 5794.
• Víctor Mauricio Castaneda, 2016, "Las crisis económicas y el escenario político en la introducción de reformas tributarias. La experiencia argentina (1980-2010) y una constatación para Latinoamérica," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 173-206.
• Morikawa, Masayuki, 2016, "How uncertain are economic policies? New evidence from a firm survey," Economic Analysis and Policy, Elsevier, volume 52, issue C, pages 114-122, DOI: 10.1016/j.eap.2016.09.003.
• Zhang, Lifeng & Ru, Yucong & Li, Jingkui, 2016, "Optimal tax structure and public expenditure composition in a simple model of endogenous growth," Economic Modelling, Elsevier, volume 59, issue C, pages 352-360, DOI: 10.1016/j.econmod.2016.08.005.
• Epstein, Brendan & Mukherjee, Rahul & Ramnath, Shanthi, 2016, "Taxes and international risk sharing," Journal of International Economics, Elsevier, volume 102, issue C, pages 310-326, DOI: 10.1016/j.jinteco.2016.08.002.
• William Bekoe & Michael Danquah & Sampson Kwabena Senahey, 2016, "Tax reforms and revenue mobilization in Ghana," Journal of Economic Studies, Emerald Group Publishing Limited, volume 43, issue 4, pages 522-534, September, DOI: 10.1108/JES-01-2015-0007.
• Cheng-Yih Hong & Chen-Jung Hsu & Chung-Huang Huang & Li-Ping Chen & Jian-Fa Li, 2016, "Economic Effects From Change In Tourism Policy On An Island Economy," Global Journal of Business Research, The Institute for Business and Finance Research, volume 10, issue 3, pages 35-48.
• Luigi Bernardi, 2016, "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers, Società Italiana di Economia Pubblica, number 46, Jul.
• Dolado, Juan J. & Lalé, Etienne & Siassi, Nawid, 2016, "From Dual to Unified Employment Protection: Transition and Steady State," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9953, May.
• Mesut Sert, 2016, "Tax Stories from South Anatolia," International Journal of Business and Social Research, LAR Center Press, volume 6, issue 4, pages 28-34, April.
• Mesut Sert, 2016, "Tax Stories from South Anatolia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, volume 6, issue 4, pages 28-34, April.
• Anna Iara, 2016, "Revenue for EMU: A Contribution to the Debate on Fiscal Union," CESifo Economic Studies, CESifo Group, volume 62, issue 2, pages 301-331.
• Söylemez, Arif Orçun, 2016, "Current Issues of the Sukuk Market and Using Sukuk for the Global Infrastructure Projects," MPRA Paper, University Library of Munich, Germany, number 74938, Sep.

2015

• Stevan Luković, 2015, "The Impact Of Globalization On The Characteristics Of Tax Systems Of The European Countries," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 60, issue 206, pages 117-140, July - Se.
• Mina Baliamoune-Lutz, 2015, "Taxes And Entrepreneurship In Oecd Countries," Contemporary Economic Policy, Western Economic Association International, volume 33, issue 2, pages 369-380, April.
• Daniel Leithold, 2015, "Inheritance Taxation in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 01, pages 50-51, April.
• Dolado, Juan J & Lalé, Etienne & Siassi, Nawid, 2015, "Moving towards a Single Labour Contract: Transition vs. Steady-state," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11030, Dec.
• Rivers, Nicholas & Schaufele, Brandon, 2015, "Salience of carbon taxes in the gasoline market," Journal of Environmental Economics and Management, Elsevier, volume 74, issue C, pages 23-36, DOI: 10.1016/j.jeem.2015.07.002.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.