Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H3: Fiscal Policies and Behavior of Economic Agents
/ / / H32: Firm

2024

• Gabriel, Ricardo Duque, 2024, "The Credit Channel of Public Procurement," Journal of Monetary Economics, Elsevier, volume 147, issue S, DOI: 10.1016/j.jmoneco.2024.103601.
• Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024, "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, volume 234, issue C, DOI: 10.1016/j.jpubeco.2024.105116.
• Melnik, Walter & Smyth, Andrew, 2024, "R&D tax credits and innovation," Journal of Public Economics, Elsevier, volume 236, issue C, DOI: 10.1016/j.jpubeco.2024.105157.
• Bilicka, Katarzyna & Scur, Daniela, 2024, "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, volume 238, issue C, DOI: 10.1016/j.jpubeco.2024.105179.
• Rojo-Suárez, Javier & Alonso-Conde, Ana B., 2024, "The role of shifts in the effective tax rate on the cost of equity," Research in Economics, Elsevier, volume 78, issue 1, pages 61-72, DOI: 10.1016/j.rie.2024.01.005.
• Yan, Chao & He, Yuchun & Zhang, Ziyi, 2024, "Do CEOs with new compound surnames have better ESG performance? Evidence from China," International Review of Economics & Finance, Elsevier, volume 92, issue C, pages 724-740, DOI: 10.1016/j.iref.2024.02.064.
• Shen, Zhihan & Zhang, Ruipeng & Li, Peigong, 2024, "Local government debt and corporate tax avoidance: Evidence from China," International Review of Economics & Finance, Elsevier, volume 93, issue PA, pages 985-1000, DOI: 10.1016/j.iref.2024.03.069.
• Zhang, Xiekui & Gong, Dayong & Huang, Yihan & Li, Yiting, 2024, "The Government's fiscal and taxation policy effect on enterprise productivity: Policy choice and optimal allocation," International Review of Economics & Finance, Elsevier, volume 93, issue PB, pages 28-41, DOI: 10.1016/j.iref.2024.03.049.
• Liu, Xiufen & Yu, Weizhen & Chen, Zixuan, 2024, "Adjustments in VAT rates and business innovation: Empirical insights from China," International Review of Economics & Finance, Elsevier, volume 93, issue PB, pages 659-672, DOI: 10.1016/j.iref.2024.05.012.
• Guo, Lan & Su, Zhong-qin & Xiao, Zuoping & Fung, Hung-Gay, 2024, "Alcohol culture and corporate risk-taking," Research in International Business and Finance, Elsevier, volume 67, issue PB, DOI: 10.1016/j.ribaf.2023.102127.
• Koo, KwangJoo & Le, Linh, 2024, "IT capability and innovation," Technological Forecasting and Social Change, Elsevier, volume 203, issue C, DOI: 10.1016/j.techfore.2024.123359.
• Garcia-Bernardo, Javier & Janský, Petr, 2024, "Profit shifting of multinational corporations worldwide," World Development, Elsevier, volume 177, issue C, DOI: 10.1016/j.worlddev.2023.106527.
• Eskander, Shaikh & Higham, Catherine & Hamley, Maggie & Setzer, Joana & Fankhauser, Samuel, 2024, "Testing the ambition loop: do country- and company-level net-zero targets reinforce each other? A global comparison," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122252, May.
• Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024, "Subsidy-driven firm growth: does loan history matter? Evidence from a European Union subsidy program," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123735, Aug.
• 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.
• Ayşegül Gürsoy & Gökçe Sinem Erbuğa, 2024, "A Literature Review on ESG Score and Its Impact on Firm Performance," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Sustainability Development through Green Economics", DOI: 10.1108/S1569-375920240000114010.
• Dengjun Zhang & Nirosha Wellalage & Viviana Fernandez, 2024, "Temporary employment and financial distress in times of crisis," Journal of Risk Finance, Emerald Group Publishing Limited, volume 25, issue 4, pages 602-628, May, DOI: 10.1108/JRF-09-2023-0226.
• Olga Chiappinelli & Ambrogio Dalò & Leonardo M. Giuffrida, 2024, "The greener, the better? Evidence from government contractors," UB School of Economics Working Papers, University of Barcelona School of Economics, number 2024/474.
• Tomas Boukal, 2024, "Where Do Multinationals Locate Profits: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/31, Sep, revised Sep 2024.
• Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024, "How Do Firms Respond to Risk-based Tax Audits?," Working Papers, VATT Institute for Economic Research, number 165.
• Nivala, Annika, 2024, "(No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms," Working Papers, VATT Institute for Economic Research, number 166.
• Hyungsuk Lee & Junsang Lee, 2024, "Accounting for the Effects of Fiscal Policy Shocks on Exchange Rates through Markup Dynamics," Review, Federal Reserve Bank of St. Louis, volume 106, issue 2, pages 129-145, April, DOI: 10.20955/r.106.129-45.
• Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024, "How Do Firms Respond to Risk-based Tax Audits?," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 22, May.
• Annika Nivala, 2024, "(No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 23, Jun.
• Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024, "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 2244, Mar.
• Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024, "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 2244.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate taxation and firm heterogeneity," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon, number 2410.
• Balila Acurio & Alessandro Tomarchio, 2024, "The Effects of Business Credit Support Programs: Evidence from a Regression Discontinuity Design," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 20-2024, Sep.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024, "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Post-Print, HAL, number hal-04384037, DOI: 10.1016/j.jebo.2023.12.013.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024, "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Post-Print, HAL, number hal-04391356, Feb, DOI: 10.1016/j.jebo.2023.12.013.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024, "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Sciences Po Economics Publications (main), HAL, number hal-04384037, DOI: 10.1016/j.jebo.2023.12.013.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024, "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Sciences Po Economics Publications (main), HAL, number hal-04391356, Feb, DOI: 10.1016/j.jebo.2023.12.013.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," Working Papers, HAL, number hal-04789962.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," Working Papers, HAL, number hal-04789982.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate Taxation And Firm Heterogeneity," Working Papers, HAL, number hal-04795952, Nov.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, HAL, number halshs-04940312, Dec.
• Selin, Håkan, 2024, "Taxing dividends in a dual income tax system - The Nordic experience with the income splitting rules," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2024:20, Nov.
• Motta Café, Renata & Yarygina, Anastasiya & Escalante, Lisseth, 2024, "Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 13603, Jun, DOI: http://dx.doi.org/10.18235/0013027.
• Surender Kumar, 2024, "Do Digital Payments Spur Gst Revenue: Indian Experience," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 27, issue 3, pages 459-482, July, DOI: https://doi.org/10.59091/2460-9196..
• Chien-Chiang Lee & Farzan Yahya & Md Reza Sultanuzzaman, 2024, "Monetary Policy Uncertainty And Agricultural Climate Risk: Does The Agricultural Kuznets Curve Exist?," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 27, issue 4, pages 631-654, December, DOI: https://doi.org/10.59091/2460-9196..
• Akin A. Cilekoglu, 2024, "Emissions and Allowances in the EU Emissions Trading System after the Paris Agreement," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 202404, Feb, revised Feb 2024.
• Serhan Cevik & Alice Fan & Sadhna Naik, 2024, "Is inflation good for business? the firm-level impact of inflation shocks in the Baltics, 1997–2020," Economic Change and Restructuring, Springer, volume 57, issue 5, pages 1-19, October, DOI: 10.1007/s10644-024-09749-z.
• Corrado Di Maria & Emiliya Lazarova & Lan Lange, 2024, "Political ‘Colour’ and Firm Behaviour: Evidence from U.S. Power Plants’ Pollution Abatement," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 87, issue 5, pages 1141-1174, May, DOI: 10.1007/s10640-024-00859-w.
• Alisa Frey & Justus Haucap, 2024, "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 160-202, February, DOI: 10.1007/s10797-023-09813-w.
• Gaetano Lisi, 2024, "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 685-701, June, DOI: 10.1007/s10797-023-09797-7.
• Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024, "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 5, pages 1342-1387, October, DOI: 10.1007/s10797-023-09805-w.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024, "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 6, pages 1463-1493, December, DOI: 10.1007/s10797-024-09857-6.
• Dorothea Schäfer & Andreas Stephan & Sören Fuhrmeister, 2024, "The impact of public procurement on financial barriers to general and green innovation," Small Business Economics, Springer, volume 62, issue 3, pages 939-959, March, DOI: 10.1007/s11187-023-00790-2.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024, "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, volume 63, issue 3, pages 1293-1320, October, DOI: 10.1007/s11187-023-00844-5.
• Toshiyuki Uemura, 2024, "The After-tax Marginal Cost and B Index of the R&D Tax System in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 276, Sep.
• Rainer Niemann & Silke Rünger & Peter Schmidt, 2024, "Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 193-233, DOI: 10.1628/fa-2024-0008.
• Emmanuel Dhyne & Pablo Muylle, 2024, "State-owned suppliers, political connections and performance of privately-held firms," Working Paper Research, National Bank of Belgium, number 451, Jul.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers, National Bureau of Economic Research, Inc, number 32672, Jul.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024, "Tax Policy, Investment and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33132, Nov.
• Federico M. Accursi, Raul Bajo-Buenestado, 2024, "Do Cooperatives Exercise Market Power?," NCID Working Papers, Navarra Center for International Development, University of Navarra, number 02/2024, Feb.
• Maria Karpuzova & Alexander Naydenov, 2024, "The Shadow Sector of Bulgarian Economy: Assessments and Perceptions of Business Representatives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 5-20, December.
• Shawn Xiaoguang Chen, 2024, "Vulnerability to tax enforcement and spillovers of corruption: cross-industry evidence from China," The Journal of Law, Economics, and Organization, Oxford University Press, volume 40, issue 2, pages 289-337.
• Benjamin Bureau & Anne Duquerroy & Frédéric Vinas & Andrew EllulEditor, 2024, "Activity Shocks and Corporate Liquidity: the Role of Trade Credit," The Review of Corporate Finance Studies, Society for Financial Studies, volume 13, issue 3, pages 668-711.
• Peter Brok, 2024, "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, volume 28, issue 6, pages 2051-2082.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 128-133, August.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024, "The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 134-139, August.
• Joana Garcia, 2024, "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 72, issue 4, pages 1411-1448, December, DOI: 10.1057/s41308-023-00227-6.
• Sztachera, Maciej, 2024, "Hours, wages, and multipliers," MPRA Paper, University Library of Munich, Germany, number 121556, Jul.
• Ropponen, Olli, 2024, "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief, The Research Institute of the Finnish Economy, number 139, Oct.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024, "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 145, Feb.
• A. Athira & P. J. Jijo Lukose, 2024, "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 23, issue 3, pages 279-305, September, DOI: 10.1177/09726527231214075.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Richard Sansing, 2024, "Taxing multinational income based on value creation versus value realization: an industry perspective," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1831-1853, June, DOI: 10.1007/s11142-022-09747-4.
• Harald J. Amberger & Leslie Robinson, 2024, "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, volume 29, issue 2, pages 996-1038, June, DOI: 10.1007/s11142-023-09760-1.
• Martina Rechbauer & Silke Rünger, 2024, "Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies," Review of Managerial Science, Springer, volume 18, issue 6, pages 1681-1708, June, DOI: 10.1007/s11846-023-00673-6.
• Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024, "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, volume 76, issue 4, pages 573-611, December, DOI: 10.1007/s41471-024-00200-7.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024, "Corporate taxation and firm heterogeneity," TEPP Working Paper, TEPP, number 2024-08.
• Matteo F. Ghilardi & Roy Zilberman, 2024, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 2, issue 3, pages 409-448, DOI: 10.1086/730221.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024, "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, volume 77, issue 2, pages 349-380, DOI: 10.1086/729293.
• Leonov Ivan, 2024, "Pricing imbalances in the motor fuel markets in Russia," Working Papers, Moscow State University, Faculty of Economics, number 0067, May.
• Kari S. & Ropponen O., 2024, "Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax," Nordic Tax Journal, Sciendo, volume 2024, issue s1, pages 25-43, DOI: 10.2478/ntaxj-2024-0005.
• Selin Håkan, 2024, "Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules," Nordic Tax Journal, Sciendo, volume 2024, issue s1, pages 83-94, DOI: 10.2478/ntaxj-2024-0008.
• Philipp Heimberger & Andreas Lichtenberger & Bernhard Schütz, 2024, "Klima-Förderungen: Eine Analyse der Verteilung von öffentlichen Fördergeldern im Zuge der Dekarbonisierung," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 29, Nov.
• Zhikai Wang & Simin Zhang & Bruno Dallago & Xuefan Wang, 2024, "Enterprises And Ownership Reform In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 69, issue 03, pages 891-913, June, DOI: 10.1142/S0217590823500431.
• Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai & Strobel, Johannes, 2024, "On curbing the rise in energy prices: An examination of different mitigation approaches," Discussion Papers, Deutsche Bundesbank, number 09/2024.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024, "Taxation of top incomes and tax avoidance," Discussion Papers, Deutsche Bundesbank, number 25/2024.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024, "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-022.
• Chiappinelli, Olga & Dalò, Ambrogio & Giuffrida, Leonardo M., 2024, "The greener, the better? Evidence from government contractors," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-060.

2023

• Juan Carlos Suárez Serrato & Owen Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, volume 113, issue 12, pages 3401-3410, December, DOI: 10.1257/aer.20230208.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, volume 113, issue 7, pages 2048-2052, July, DOI: 10.1257/aer.20221432.
• Adrien Matray & Charles Boissel, 2023, "Retraction of "Dividend Taxes and the Allocation of Capital"," American Economic Review, American Economic Association, volume 113, issue 7, pages 2053-2054, July, DOI: 10.1257/aer.113.7.2053.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, volume 113, issue 8, pages 2270-2286, August, DOI: 10.1257/aer.20201753.
• Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023, "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 342-369, February, DOI: 10.1257/pol.20200311.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2023, "Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 4, pages 486-521, November, DOI: 10.1257/pol.20200739.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2023, "Do Tax Increases Tame Inflation?," AEA Papers and Proceedings, American Economic Association, volume 113, pages 377-381, May, DOI: 10.1257/pandp.20231070.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023, "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 13-24, March, DOI: 10.37945/cbr.2023.03.02.
• Javier Eliott Olmedo Castillo, 2023, "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 62-89, June, DOI: https://doi.org/10.36105/theanahuac.
• Friedrich Schneider, 2023, "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, volume 15, issue 1, pages 257-277, October, DOI: 10.1146/annurev-resource-090822-114.
• Iryna Maksymenko & Olenа Chumak & Andrii Akimov, 2023, "Efficiency Of The Customs Taxation System As A Key Component Of Ukraine'S Financial Stability In The Context Of War," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 3, DOI: 10.30525/2256-0742/2023-9-3-137-144.
• Ivaylo Yankov, 2023, "The indebtedness of non-financial enterprises in Bulgaria in 2014 – 2020," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 39-58.
• Natascha Hinterlang, 2023, "Effects of Carbon Pricing in Germany and Spain: An Assessment with EMuSe," Working Papers, Banco de España, number 2328, Sep, DOI: https://doi.org/10.53479/33814.
• Liaqat Zara & Ahmed Muhammad Farid, 2023, "Asymmetric Effects of Private Debt on Income Growth," The B.E. Journal of Macroeconomics, De Gruyter, volume 23, issue 1, pages 337-373, January, DOI: 10.1515/bejm-2022-0004.
• Congressional Budget Office, 2023, "Trends in Corporate Economic Profits and Tax Payments, 1998 to 2017," Reports, Congressional Budget Office, number 58267, May.
• Ben Lockwood & Martin Simmler & Eddy H.F. Tam & Benjamin Lockwood, 2023, "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CESifo Working Paper Series, CESifo, number 10252.
• Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023, "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series, CESifo, number 10272.
• Sanjit Dhami, 2023, "Green Technology Adoption, Complexity, and the Role of Public Policy: A Simple Theoretical Model," CESifo Working Paper Series, CESifo, number 10364.
• Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023, "Taxing Cryptocurrencies," CESifo Working Paper Series, CESifo, number 10372.
• Marcos Takanohashi & Marcel Ribeiro & Friedrich Schneider, 2023, "The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model," CESifo Working Paper Series, CESifo, number 10461.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023, "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series, CESifo, number 10462.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023, "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series, CESifo, number 10628.
• Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series, CESifo, number 10708.
• Athiphat Muthitacharoen & Athiphat Muthitacharoen, 2023, "Digital Fiscal Stimulus and SMEs: Insights from Thailand's Half and Half Program," CESifo Working Paper Series, CESifo, number 10711.
• Joachim Ragnitz, 2023, "Efficient Support for Companies in Macroeconomic Crises," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 90, February.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers, CEPII research center, number 2023-15, Jun.
• Arjan Lejour & Maarten van 't Riet, 2023, "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 450, Oct, DOI: 10.34932/0edy-v759.
• Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17801, Jan.
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• Meiryani Meiryani & Shi-Ming Huang & A. S. L. Lindawati & Agung Purnomo & Mochammad Fahlevi & Gazali Salim, 2023, "Corporate Energy Management Disclosure : Empirical Evidence from Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 516-525, March.
• Meiryani Meiryani & Shi-Ming Huang & Dezie Leonarda Warganegara & Moch Doddy Ariefianto & Vaeren Teresa & Helda Oktavianie, 2023, "The Effect of Industrial Type, Environmental Performance and Leverage on Carbon Emission Disclosure: Evidence from Indonesian LQ45 Companies," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 4, pages 622-633, July.
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