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

2023

• 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.
• Gracy TSONGO MUNGOSY & Anselme PALUKU KITAKYA & Rodrigue MUHINDO KALERE, 2023, "La pression fiscale justifie-t-elle l’informalité en Afrique subsaharienne ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 5-2, pages 1097-1112.
• 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.
• 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, October.
• 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 and International Tax Reforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 17801, Jan.
• Bilicka, Katarzyna & Güçeri, Irem & Koumanakos, Evangelos, 2023, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CEPR Discussion Papers, Centre for Economic Policy Research, number 17871, Feb.
• Iovino, Luigi & Martin, Thorsten & Sauvagnat, Julien, 2023, "Corporate Taxation and Carbon Emissions," CEPR Discussion Papers, Centre for Economic Policy Research, number 17915, Feb.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2023, "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers, Centre for Economic Policy Research, number 17970, Mar.
• Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023, "Consumption, Wealth, and Income Inequality: A Tale of Tails," CEPR Discussion Papers, Centre for Economic Policy Research, number 18666, Dec.
• Nishioka, Shuichiro & Sharma, Sumi & Le, Tuan Viet, 2023, "Political regimes and firms' decisions to pay bribes: theory and evidence from firm-level surveys," Journal of Institutional Economics, Cambridge University Press, volume 19, issue 6, pages 764-786, December.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, EU Tax Observatory, number 017, May.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, EU Tax Observatory, number 020, Dec.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2022-33, Mar.
• Mutambara Tatenda Emmanuel & Nyatanga Phocenah & McCullough Kerry, 2023, "The Impact of Working Capital and Macroeconomic Variables on the Profitability of Listed Industrial Firms in South Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 13, issue 5, pages 32-42, September.
• 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, International Journal of Energy Economics and Policy, 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, International Journal of Energy Economics and Policy, volume 13, issue 4, pages 622-633, July.
• Huang, Keqi & Liu, Qiren & Tang, Chengjian, 2023, "Which firms benefit from robot adoption? Evidence from China," Journal of Asian Economics, Elsevier, volume 86, issue C, DOI: 10.1016/j.asieco.2023.101612.
• Cheng, Hua & Chen, Xiaowei & Qi, Shusen, 2023, "Asymmetric corporate tax compliance: Evidence from a tax reform in China," China Economic Review, Elsevier, volume 79, issue C, DOI: 10.1016/j.chieco.2023.101967.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023, "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102403.
• Orihara, Masanori & Suzuki, Takafumi, 2023, "Windfalls? Costs and benefits of investment tax incentives due to financial constraints," Journal of Corporate Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jcorpfin.2023.102469.
• Zhang, Ming & Du, Panpan & Tu, Xianjin, 2023, "The role of intangible assets in promoting the sustainability of agri-food enterprises: Evidence from China," Economic Analysis and Policy, Elsevier, volume 77, issue C, pages 928-939, DOI: 10.1016/j.eap.2022.12.028.
• Liu, Xiufen & Fang, Hongsheng & Zhao, Lexin & Xu, Wenli, 2023, "Do VAT cuts help stabilize employment? Evidence from China’s VAT rate reform," Economic Analysis and Policy, Elsevier, volume 78, issue C, pages 190-207, DOI: 10.1016/j.eap.2023.03.005.
• Peng, Fei & Zhou, Shibiao & Zhou, Peng, 2023, "Local government fiscal stress and corporate risk-taking: Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, volume 80, issue C, pages 1677-1695, DOI: 10.1016/j.eap.2023.11.009.
• Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023, "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106111.
• Bilicka, Katarzyna & Raei, Sepideh, 2023, "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, volume 119, issue C, DOI: 10.1016/j.econmod.2022.106159.
• Mellace, Giovanni & Ventura, Marco, 2023, "The short-run effects of public incentives for innovation in Italy," Economic Modelling, Elsevier, volume 120, issue C, DOI: 10.1016/j.econmod.2022.106178.
• Peng, Fei & Wang, Ling & Peng, Langchuan & Wu, Huaqing, 2023, "Local government fiscal squeeze, environmental regulation and firms’ polluting behavior: Evidence from China," Economic Modelling, Elsevier, volume 125, issue C, DOI: 10.1016/j.econmod.2023.106343.
• Li, Xing & Shen, Guangjun, 2023, "Do tax incentives decelerate corporate financialization? Evidence from the VAT reform in China," Economic Modelling, Elsevier, volume 125, issue C, DOI: 10.1016/j.econmod.2023.106357.
• Chuliá, Helena & Estévez, Marc & Uribe, Jorge M., 2023, "Systemic political risk," Economic Modelling, Elsevier, volume 125, issue C, DOI: 10.1016/j.econmod.2023.106375.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023, "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, volume 47, issue 2, DOI: 10.1016/j.ecosys.2023.101079.
• Ferrara, Giancarlo & Bucci, Valeria & Campagna, Arianna, 2023, "Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis," Economic Systems, Elsevier, volume 47, issue 3, DOI: 10.1016/j.ecosys.2023.101099.
• Ciaramella, Laurie, 2023, "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, volume 151, issue C, DOI: 10.1016/j.euroecorev.2022.104312.
• Yu, Jian & Liu, Peng & Fu, Dahai & Shi, Xunpeng, 2023, "How do power shortages affect CO2 emission intensity? Firm-level evidence from China," Energy, Elsevier, volume 282, issue C, DOI: 10.1016/j.energy.2023.128927.
• Lyu, Chaofeng & Xiao, Ziheng & Pu, Yun, 2023, "Financial openness and firm exports: Evidence from Foreign-owned Banks in China," International Review of Financial Analysis, Elsevier, volume 87, issue C, DOI: 10.1016/j.irfa.2023.102614.
• Zhu, Ling & Liu, Shasha & Kong, Dongmin, 2023, "Governments' fiscal stress and firm decentralization," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102911.
• Li, Xing & Shen, Guangjun, 2023, "Tax incentives and the financialization of the real sector: Evidence from the accelerated depreciation policy in China," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103505.
• Xu, Lingling & Huang, Xiaodi & Liu, Guanchun & Liu, Yuanyuan, 2023, "Tax authority enforcement and stock price crash risk: Evidence from China," Finance Research Letters, Elsevier, volume 55, issue PA, DOI: 10.1016/j.frl.2023.103831.
• Liang, Fangzhi & Yao, Zhenye & Yang, Danqin & Xu, Hanwen, 2023, "The Economic Diffusion Radius of High-Speed Railway Stations," Finance Research Letters, Elsevier, volume 55, issue PB, DOI: 10.1016/j.frl.2023.104000.
• Huang, Yuhong & Gao, Yajia, 2023, "Labor protection and the digital transformation of enterprises: Empirical evidence from China's social insurance law," Finance Research Letters, Elsevier, volume 57, issue C, DOI: 10.1016/j.frl.2023.104169.
• Chen, Yifu & Wang, Liang & Ye, Yongwei & Tao, Yunqing, 2023, "Digital M&A and firm productivity in China," Finance Research Letters, Elsevier, volume 58, issue PA, DOI: 10.1016/j.frl.2023.104326.
• Jiang, Xiandeng & Huang, Ruoyao & Wang, Chuanjie, 2023, "Tax enforcement and efficiency wages: Evidence from China’ Golden Tax Project III," Finance Research Letters, Elsevier, volume 58, issue PB, DOI: 10.1016/j.frl.2023.104454.
• Amir, Rabah & Jin, Jim Y. & Lasselle, Laurence, 2023, "Uniform, efficient and independent Ramsey taxes across markets," Games and Economic Behavior, Elsevier, volume 138, issue C, pages 373-386, DOI: 10.1016/j.geb.2023.01.010.
• Ernst, Anne & Hinterlang, Natascha & Mahle, Alexander & Stähler, Nikolai, 2023, "Carbon pricing, border adjustment and climate clubs: Options for international cooperation," Journal of International Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.jinteco.2023.103772.
• Beggs, William & Harvison, Thuong, 2023, "Fraud and abuse in the paycheck protection program? Evidence from investment advisory firms," Journal of Banking & Finance, Elsevier, volume 147, issue C, DOI: 10.1016/j.jbankfin.2022.106444.
• Zou, Fei & Huang, Lingyu & Ghaemi Asl, Mahdi & Delnavaz, Mohammad & Tiwari, Sunil, 2023, "Natural resources and green economic recovery in responsible investments: Role of ESG in context of Islamic sustainable investments," Resources Policy, Elsevier, volume 86, issue PA, DOI: 10.1016/j.resourpol.2023.104195.
• Bennedsen, Morten & Larsen, Birthe & Schmutte, Ian M. & Scur, Daniela, 2023, "The effect of preserving job matches during a crisis," Labour Economics, Elsevier, volume 84, issue C, DOI: 10.1016/j.labeco.2023.102406.
• Kyyrä, Tomi & Tuomala, Juha, 2023, "The effects of employers’ disability and unemployment insurance costs on benefit inflows," Labour Economics, Elsevier, volume 85, issue C, DOI: 10.1016/j.labeco.2023.102434.
• Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023, "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, volume 70, issue , DOI: 10.1016/j.mulfin.2023.100822.
• Waseem, Mazhar, 2023, "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104783.
• Becker, Johannes & Wilson, John D., 2023, "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104965.
• Chen, Sheng-Syan & Peng, Shu-Cing & Yeh, Chia-Wei, 2023, "Does import competition from China discipline overconfident CEOs in U.S. firms?," The Quarterly Review of Economics and Finance, Elsevier, volume 89, issue C, pages 277-297, DOI: 10.1016/j.qref.2023.04.005.
• Shamsi, Javad, 2023, "Understanding multi-layered sanctions: a firm-level analysis," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120744, Nov.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023, "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers, University of Barcelona School of Economics, number 2023/443.
• Javier Garcia-Bernardo & Petr Jansky, 2023, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/33, Dec, revised Dec 2023.
• Delalibera, Bruno Ricardo & Ferreira, Pedro Cavalcanti & Gomes, Diego Braz Pereira & Soares, Johann Rodrigues de Souza, 2023, "Tax Reforms and Network Effects," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 832, Jan.
• Barış Kaymak & Immo Schott, 2023, "Corporate Tax Cuts and the Decline of the Manufacturing Labor Share," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1379, Aug, DOI: 10.17016/IFDP.2023.1379.
• Alexandre Gaillard & Christian Hellwig & Philipp Wangner & Nicolas Werquin, 2023, "Consumption, Wealth, and Income Inequality: A Tale of Tails," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2023-43, Dec, DOI: 10.21033/wp-2023-43.
• Gracy Mungosy Tsongo & Anselme Paluku Kitakya & Rodrigue Muhindo Kalere, 2023, "Does tax pressure justify informality in sub-Saharan Africa?
  [La pression fiscale justifie-t-elle l'informalité en Afrique subsaharienne ?]," Post-Print, HAL, number hal-04315661, Oct, DOI: 10.5281/zenodo.10051711.
• Laurie Ciaramella, 2023, "Taxation and the transfer of patents: Evidence from Europe," Post-Print, HAL, number hal-04577010, Jan, DOI: 10.1016/j.euroecorev.2022.104312.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," Post-Print, HAL, number halshs-04346639, Jul, DOI: 10.1257/aer.20221432.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023, "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04346639, Jul, DOI: 10.1257/aer.20221432.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, HAL, number hal-04564099, Dec.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, HAL, number halshs-04103852, May.
• Aleksandra Zhemkova, 2023, "The Impact of Government Support on Firms’ Productivity during COVID-19," HSE Economic Journal, National Research University Higher School of Economics, volume 27, issue 4, pages 481-505.
• Van Bon Nguyen, 2023, "The Relationship between Public Expenditure and Private Investment in Developed and Developing Economies: Policy Implications Based on the Difference," Hacienda Pública Española / Review of Public Economics, IEF, volume 244, issue 1, pages 37-55, March.
• Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023, "Taxing Cryptocurrencies," IMF Working Papers, International Monetary Fund, number 2023/144, Jul.
• Mr. Michael Keen & Ms. Li Liu & Hayley Pallan, 2023, "International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax," IMF Working Papers, International Monetary Fund, number 2023/159, Aug.
• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023, "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers, IZA Network @ LISER, number 16056, Apr.
• Axel Prettl & Dominik Hagen, 2023, "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 565-634, June, DOI: 10.1007/s10797-021-09719-5.
• Drahomir Klimsa & Robert Ullmann, 2023, "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1002-1035, August, DOI: 10.1007/s10797-022-09732-2.
• Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023, "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1297-1330, October, DOI: 10.1007/s10797-022-09748-8.
• Jiayi Du & Guangjun Shen & Jingxian Zou, 2023, "Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1346-1373, October, DOI: 10.1007/s10797-022-09762-w.
• Shiou-Yen Chu & Tsaur-Chin Wu, 2023, "Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1435-1456, December, DOI: 10.1007/s10797-022-09764-8.
• Reda Cherif & Christoph Grimpe & Fuad Hasanov & Wolfgang Sofka, 2023, "Promoting Innovation: The Differential Impact of R&D Subsidies," Journal of Industry, Competition and Trade, Springer, volume 23, issue 3, pages 187-241, December, DOI: 10.1007/s10842-023-00400-7.
• Wen Li & Tong Zhou & Qiang Mei & Xiangyang Liu & Muhammad Imran, 2023, "Evolution of micro and small enterprises’ work safety behavior in high-risk industries," Small Business Economics, Springer, volume 60, issue 1, pages 85-104, January, DOI: 10.1007/s11187-022-00638-1.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023, "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, volume 61, issue 2, pages 539-557, August, DOI: 10.1007/s11187-022-00709-3.
• Toshiyuki Uemura, 2023, "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms:Analysis of Financing Neutrality Using a Forward-Looking Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 248, Apr.
• Toshiyuki Uemura, 2023, "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 251, Jun.
• Toshiyuki Uemura, 2023, "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 257, Sep.
• Matteo Ghilardi & Roy Zilberman, 2023, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers, Lancaster University Management School, Economics Department, number 387012802.
• Toshiyuki Uemura, 2023, "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-30, September, DOI: 10.57520/prippr.19-4-4.
• Paweł Kopiec, 2023, "Frictional product market, supply chains and the impact of government expenditures on private consumption," Bank i Kredyt, Narodowy Bank Polski, volume 54, issue 3, pages 285-308.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers, National Bureau of Economic Research, Inc, number 31206, May.
• James Cloyne & Ezgi Kurt & Paolo Surico, 2023, "Who Gains from Corporate Tax Cuts?," NBER Working Papers, National Bureau of Economic Research, Inc, number 31278, May.
• Shan Aman-Rana & Daniel W. Gingerich & Sandip Sukhtankar, 2023, "Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 31364, Jun.
• Abdylmenaf Bexheti & Luljeta Sadiku & Shpresa Alija & Murat Sadiku, 2023, "A Direct Survey On Shadow Economy And Its Causes: The Case Of North Macedonia," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 20, issue 2, pages 15-34, DOI: 10.37708/em.swu.v20i2.2.
• Ivan Roussev, 2023, "The Beginning of Independent Financial Control in Bulgaria – from the Influences of the Modern World towards a National Model," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 670-686, December.
• Tibor Hanappi & David Whyman, 2023, "Tax and Investment by Multinational Enterprises," OECD Taxation Working Papers, OECD Publishing, number 64, Jul, DOI: 10.1787/e817ce39-en.
• Timo Leidecker & Tim Bulman & Ilai Levin & Hélène Blake, 2023, "Transitioning to a green economy in Greece," OECD Economics Department Working Papers, OECD Publishing, number 1757, May, DOI: 10.1787/77cd54d8-en.
• Ben Conigrave, 2023, "Canada’s transition to net zero emissions," OECD Economics Department Working Papers, OECD Publishing, number 1760, May, DOI: 10.1787/efc1f36a-en.
• Tibor Hanappi & Valentine Millot & Sébastien Turban, 2023, "How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data," OECD Economics Department Working Papers, OECD Publishing, number 1765, Jul, DOI: 10.1787/04e682d7-en.
• Yannick Hemmerlé & Enes Sunel & Filippo Maria D’Arcangelo & Tobias Kruse & David Haugh & Álvaro Pina & Mauro Pisu & Cassandra Castle & Giuliana Sarcina, 2023, "Aiming better: Government support for households and firms during the energy crisis," OECD Economic Policy Papers, OECD Publishing, number 32, Jun, DOI: 10.1787/839e3ae1-en.
• Lylah Davies & Deger Saygin, 2023, "Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones," OECD Environment Working Papers, OECD Publishing, number 213, May, DOI: 10.1787/deda64ff-en.
• Grégoire Garsous & Donal Smith & Dylan Bourny, 2023, "The climate implications of government support in aluminium smelting and steelmaking: An Empirical Analysis," OECD Trade Policy Papers, OECD Publishing, number 276, Oct, DOI: 10.1787/178ed034-en.
• Leonzio Rizzo & Massimiliano Ferraresi & Riccardo Secomandi, 2023, "The Spatial Economic Impact of Crime: Evidence from the Construction Sector in Italian Municipalities," CESifo Economic Studies, CESifo Group, volume 69, issue 3, pages 177-193.
• Giulia Mascagni & Adrienne Lees, 2023, "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Journal of African Economies, Centre for the Study of African Economies, volume 32, issue 3, pages 209-236.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023, "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 39, issue 3, pages 478-497.
• Laurentiu-Mihai Tanase & Irene-Ioana Draghici & Norina Popovici, 2023, "Transfer Pricing in the European Union Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 245-248, August.
• Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023, "Exploratory Analysis of Assets Nonconformities in Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 978-985, August.
• Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023, "A Bibliometric Analysis on Fraud in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 986-995, August.
• Cristina Lazar & Ionel Bostan, 2023, "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 725-732, December.
• Maliha Singh, 2023, "Public sentiment and opinion regarding the CARES Act," Business Economics, Palgrave Macmillan;National Association for Business Economics, volume 58, issue 1, pages 24-33, January, DOI: 10.1057/s11369-022-00299-8.
• Vincent Vicard, 2023, "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 369-414, June, DOI: 10.1057/s41308-022-00178-4.
• Vincent Vicard, 2023, "Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 574-575, June, DOI: 10.1057/s41308-022-00191-7.
• Alkis Blanz & Ulrich Eydam & Maik Heinemann & Matthias Kalkuhl & Nikolaj Moretti, 2023, "Fiscal Policy and Energy Price Shocks," CEPA Discussion Papers, Center for Economic Policy Analysis, number 70, Nov, DOI: 10.25932/publishup-61276.
• Saulitis, Andris & Chapkovski, Philipp, 2023, "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper, University Library of Munich, Germany, number 116560, Mar.
• Khrustalev, Evgeny & Slavyanov, Andrey & Grebenkina, Svetlana, 2023, "Экономическая Безопасность Субъектов Рф: Системный Подход
  [The economic security of subjects of the Russian Federation: a systemic approach]," MPRA Paper, University Library of Munich, Germany, number 119355, Feb, revised 26 Feb 2023.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023, "Business Finland COVID-19 Support Funding – What Was Achieved, and at What Cost?," ETLA Brief, The Research Institute of the Finnish Economy, number 131, Dec.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023, "Jobs, Workers, and Firms: Dissecting the Labour Market Effects of Finland’s COVID-19 Subsidy Program," ETLA Working Papers, The Research Institute of the Finnish Economy, number 111, Dec.
• Sakong Mok & Dongsoo Kim & Min Han Jung & Jae Duck Kim, 2023, "A Study of Supply Chains of Korean Firms in China Based on Business Survey Data (2022)," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 23-2, Feb.
• Dongsoo Kim & Mok Sakong & Byungyul Park & Eun-Song Lee, 2023, "A Study of Supply Chains of Korean Firms in Vietnam Based on Business Survey Data (2022)," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 23-3, Feb.
• Belev, Sergei (Белев, Сергей) & Vekerle, Konstantin (Векерле, Константин) & Leonov, Elisey (Леонов, Елисей) & Matveev, Evgeniy (Матвеев, Евгений), 2023, "Study on the effects of the special tax regimes for small and medium-sized enterprises in the Russian Federation
  [Исследование Эффектов От Применения Специальных Налоговых Режимов И Преференций Для Субъектов Малого И Среднего Предпринимательства В," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w202360.
• Zenebech Admasu Gebreamilack & Yin Feng, 2023, "Input Quality Upgrading from Tariff Reduction and Firm Productivity: Evidence from Ethiopian Manufacturing," Studies in Microeconomics, , volume 11, issue 1, pages 76-100, April, DOI: 10.1177/23210222211024381.
• Krassen Stanchev, 2023, "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0175, Dec.
• Yonghong Ma & Huili Ni & Xiaomeng Yang & Lingkai Kong & Chunmei Liu, 2023, "Government subsidies and total factor productivity of enterprises: a life cycle perspective," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 40, issue 1, pages 153-188, April, DOI: 10.1007/s40888-022-00292-6.
• Estelle Dauchy & Ce Shang, 2023, "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 24, issue 4, pages 591-607, June, DOI: 10.1007/s10198-022-01499-x.
• Aakanksha Kaushik, 2023, "The effectiveness of research and development tax incentives in India: a quasi-experimental approach," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, volume 14, issue 6, pages 2329-2336, December, DOI: 10.1007/s13198-023-02077-x.
• Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023, "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, volume 33, issue 2, pages 517-540, April, DOI: 10.1007/s00191-022-00798-z.
• Judson Caskey & Kanyuan Huang & Daniel Saavedra, 2023, "Noncompliance with SEC regulations: evidence from timely loan disclosures," Review of Accounting Studies, Springer, volume 28, issue 1, pages 126-163, March, DOI: 10.1007/s11142-021-09638-0.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023, "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, volume 28, issue 2, pages 958-1002, June, DOI: 10.1007/s11142-021-09661-1.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper, Tilburg University, Center for Economic Research, number 2023-027.
• Lejour, Arjan & Riet, Maarten van ‚Äòt, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM, Tilburg University, School of Economics and Management, number f2726918-b140-4adc-a6e4-4.
• Nohoua TRAORE, 2023, "La formalisation améliore-t-elle la productivité des firmes en Côte d’Ivoire ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 57, pages 5-27.
• Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023, "Consumption, Wealth, and Income Inequality: A Tale of Tails," TSE Working Papers, Toulouse School of Economics (TSE), number 23-1493, Dec.
• Myśliński Marcel, 2023, "Comparison of Compulsory Liability Insurance of Tax Advisors in Poland to the Czech Counterpart," Central European Economic Journal, Paradigm, volume 10, issue 57, pages 163-179, January, DOI: 10.2478/ceej-2023-0010.
• Berent Tomasz & Śniechowski Maciej, 2023, "Corporate sector cash holding – optimal levels, macro context, or external shocks?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 4, pages 297-314, December, DOI: 10.2478/ijme-2023-0018.
• Purdenko Olena & Artyushok Kostyantyn & Riazanova Nataliia & Babaiev Ihor & Kononenko Anna & Lepeyko Tetyana & Zos-Kior Mykola, 2023, "Financial Management of Innovative Eco-Entrepreneurship," Management Theory and Studies for Rural Business and Infrastructure Development, Paradigm, volume 45, issue 2, pages 152-165, June, DOI: 10.15544/mts.2023.16.
• Keen,Michael & Liu,Li-Gang & Pallan,Hayley Marie, 2023, "International Tax Spillovers and Tangible Investment, with Implications for the GlobalMinimum Tax," Policy Research Working Paper Series, The World Bank, number 10427, May.
• Jun Du & Sourafel Girma & Holger Görg & Ignat Stepanok, 2023, "Who wins and who loses from state subsidies?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 56, issue 3, pages 1007-1031, August, DOI: 10.1111/caje.12644.
• Barış Kaymak & Immo Schott, 2023, "Corporate Tax Cuts and the Decline in the Manufacturing Labor Share," Econometrica, Econometric Society, volume 91, issue 6, pages 2371-2408, November, DOI: 10.3982/ECTA17702.
• Segundo Camino‐Mogro, 2023, "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., volume 35, issue 7, pages 2129-2156, October, DOI: 10.1002/jid.3766.
• M. Kabir Hassan & M. Sydul Karim & Alberto Dreassi & Andrea Paltrinieri, 2023, "How Corporate Pensions Affect Stock Returns: The Role Of R&D Expenditures," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 11, issue 01, pages 1-30, June, DOI: 10.1142/S2282717X23500020.
• Shuichiro Nishioka & Sumi Sharma & Tuan Le, 2023, "Political Regimes and Firms' Decisions to Pay Bribes: Theory and Evidence from Firm-level Surveys," Working Papers, Department of Economics, West Virginia University, number 23-04, Apr.
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023, "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 278.
• Siahaan, Fernando & Amberger, Harald & Sureth, Caren, 2023, "Turnover-based corporate income taxation and corporate risk-taking," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 281.
• Ernst, Anne & Stähler, Nikolai & Hinterlang, Natascha, 2023, "Climate Clubbing, Trade and the Natural Interest Rate," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277631.

2022

• Terry S. Moon, 2022, "Capital Gains Taxes and Real Corporate Investment: Evidence from Korea," American Economic Review, American Economic Association, volume 112, issue 8, pages 2669-2700, August, DOI: 10.1257/aer.20201272.
• Charles Boissel & Adrien Matray, 2022, "RETRACTED BY THE AUTHORS: Dividend Taxes and the Allocation of Capital," American Economic Review, American Economic Association, volume 112, issue 9, pages 2884-2920, September, DOI: 10.1257/aer.20210369.
• Chiara Bellucci & Silvia Carta & Sara De Tollis & Federica Di Giacomo & Donato Curto & Fabrizio De Grandis & Paolo Pavone, 2022, "The consequences of COVID-19 crisis on firms’ liquidity needs," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2022-15, Sep.
• Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PÄ‚TRÃŽNJAN (CÂMPEAN) & Attila Szora TAMAȘ, 2022, "A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 16-32, November.
• Maria O. Kakaulina & Dmitry R. Gorlov, 2022, "Assessment of the Impact of Tax Incentives on Investment Activity in Special Economic Zones of the Russian Federation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 2, pages 282-324, DOI: http://dx.doi.org/10.15826/vestnik..
• Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev, 2022, "Estimation of Profit Taxation Effect on Russian Companies’ Investments," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 127-139, DOI: https://doi.org/10.15826/jtr.2022.8.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022, "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 202, Sep.
• Michelle Hanlon & Shane Heitzman, 2022, "Corporate Debt and Taxes," Annual Review of Financial Economics, Annual Reviews, volume 14, issue 1, pages 509-534, November, DOI: 10.1146/annurev-financial-101221-10.
• Houda BADRAOUI & Abdellah ECHAOUI, 2022, "La Concurrence Fiscale entre l’analyse traditionnelle et l’éclairage apporté par la Nouvelle Économie Géographique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-2, pages 296-307.
• Javier Garcia-Bernardo & Petr Jansk'y, 2022, "Profit Shifting of Multinational Corporations Worldwide," Papers, arXiv.org, number 2201.08444, Jan, revised Dec 2023.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting and International Tax Reforms," Papers, arXiv.org, number 2211.04388, Nov, revised Jan 2025.
• Nataliia Holovchenko & Oleksand Holovchenko, 2022, "Development And Strengthening The Institute Of Tax Consultants In The Tax System Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5169/2022-1-2.
• Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022, "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
• Davide Arnaudo & Michele Cascarano & Rosalia Greco & Valentina Michelangeli & Litterio Mirenda & Davide Revelli, 2022, "Regional divides in firms’ take-up of bank debt moratoria and public guarantee schemes during the pandemic in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 736, Dec.
• Simon Bunel & Benjamin Hadjibeyli, 2022, "An Evaluation of the French Innovation Tax Credit," Working papers, Banque de France, number 887.
• Enisse Kharroubi, 2022, "Growth expectations and the dynamics of firm entry," BIS Working Papers, Bank for International Settlements, number 1036, Aug.
• Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022, "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, volume 13, issue 1, pages 18-33, February, DOI: 10.1111/1758-5899.13029.
• Buchheim Lukas & Krolage Carla & Link Sebastian, 2022, "Sudden stop: When did firms anticipate the potential consequences of COVID-19?," German Economic Review, De Gruyter, volume 23, issue 1, pages 79-119, February, DOI: 10.1515/ger-2020-0139.
• Ionela POPA, 2022, "Tax And Budgetary Sustainability – Current And Future Perspectives," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 4, pages 162-166.
• E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022, "Capital Investment and Labor Demand," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 22-04, Feb.
• 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.
• Katarzyna Bilicka & Daniela Scur, 2022, "Organizational capacity and profit shifting," POID Working Papers, Centre for Economic Performance, LSE, number 048, Dec.
• Danilo Stojanovic, 2022, "The 2003 Tax Reform and Corporate Payout Policy in the US," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp727, Apr.
• Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2022, "Procuring Survival," CESifo Working Paper Series, CESifo, number 10124.
• Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series, CESifo, number 10185.
• Andreas Haufler & Christoph Lülfesmann, 2022, "Voluntary Equity, Project Risk, and Capital Requirements," CESifo Working Paper Series, CESifo, number 9505.
• Katarzyna Anna Bilicka & André Seidel, 2022, "Measuring Firm Activity from Outer Space," CESifo Working Paper Series, CESifo, number 9701.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022, "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series, CESifo, number 9786.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022, "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," CESifo Working Paper Series, CESifo, number 9850.
• Alisa Frey & Justus Haucap, 2022, "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series, CESifo, number 9962.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H. F., 2022, "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 648.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-94, Dec.
• Sebastián Donoso-Díaz & Daniel Reyes & �scar Arias, 2022, "Reasignación del presupuesto público y política. educacional en Chile. Antecedentes, debates y desafíos," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 41, issue 87, pages 509-543, DOI: 10.15446/cuad.econ.v41n87.90575.
• Andrés Caicedo Carrero, 2022, "Relación entre el impuesto de renta y la rentabilidad sobre el patrimonio en las empresas colombianas periodo 2016 a 2019," Revista Equidad y Desarrollo, Universidad de la Salle, volume 38, issue 38, pages 1-178, DOI: 10.19052/eq.vol1.iss38.3.
• Xing, Jing & Bilicka, Katarzyna & Hou, Xipei, 2022, "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CEPR Discussion Papers, Centre for Economic Policy Research, number 16886, Jan.
• Brockmeyer, Anne & Sáenz Somarriba, Magaly, 2022, "Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform," CEPR Discussion Papers, Centre for Economic Policy Research, number 17097, Mar.
• Bilicka, Katarzyna & Seidel, Andre, 2022, "Measuring Firm Activity from Outer Space," CEPR Discussion Papers, Centre for Economic Policy Research, number 17220, Apr.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers, Centre for Economic Policy Research, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, Centre for Economic Policy Research, number 17453, Jul.
• Cloyne, James & Martinez, Joseba & Mumtaz, Haroon & Surico, Paolo, 2022, "Short-Term Tax Cuts, Long-Term Stimulus," CEPR Discussion Papers, Centre for Economic Policy Research, number 17455, Jul.