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

• 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," 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 ‘t, 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, Sciendo, 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, Sciendo, volume 45, issue 2, pages 152-165, June, DOI: 10.15544/mts.2023.16.
• 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.
• 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 17097, Jul.
• Bilicka, Katarzyna & Seidel, Andre, 2022, "Measuring Firm Activity from Outer Space," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 17347, May.
• Carrillo, Paul & Donaldson, Dave & Pomeranz, Dina & Singhal, Monica, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17453, Jul.
• Cloyne, James & Martinez, Joseba & Mumtaz, Haroon & Surico, Paolo, 2022, "The Dynamic Effects of Income Tax Changes in a World of Ideas," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17455, Jul.
• Brockmeyer, Anne & Hernandez, Marco, 2022, "Taxation, Information and Withholding: Evidence from Costa Rica," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17716, Nov.
• Cordelia Omodero, 2022, "The Role Of Corporate Tax, Earnings And Debt In Determining Dividend Policy Of Firms," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-69.
• Валентин Милинов & Даниел Данчев, 2022, "Възможности За Финансово Стимулиране Чрез Българска Банка За Развитие На Инвестиционната Активност При Умерен Инвестиционен Риск," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 22-31.
• Javier Garcia-Bernardo & Gabriel Zucman & Petr Janský, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 003, May.
• Ferrando, Annalisa & Gori, Sofia, 2022, "Financing conditions through the lens of euro area companies," Economic Bulletin Boxes, European Central Bank, volume 8.
• Alari Paulus, 2022, "Business investment, the user cost of capital and firm heterogeneity," Bank of Estonia Working Papers, Bank of Estonia, number wp2022-2, Mar, revised 24 Mar 2022, DOI: 10.23656/25045520/022022/0192.
• Huang, Liangxiong & Ma, Minghui & Wang, Xianbin, 2022, "Clan culture and risk-taking of Chinese enterprises," China Economic Review, Elsevier, volume 72, issue C, DOI: 10.1016/j.chieco.2022.101763.
• Zhao, Lexin & Fang, Hongsheng, 2022, "Investment incentives and the relative demand for skilled labor: Evidence from accelerated depreciation policies in China," China Economic Review, Elsevier, volume 73, issue C, DOI: 10.1016/j.chieco.2022.101786.
• Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022, "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, volume 75, issue C, DOI: 10.1016/j.chieco.2022.101850.
• Jacob, Martin & Vossebürger, Robert, 2022, "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, volume 77, issue C, DOI: 10.1016/j.jcorpfin.2022.102275.
• Lemelin, André & Savard, Luc, 2022, "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, volume 74, issue C, pages 758-774, DOI: 10.1016/j.eap.2022.04.003.
• Janzen, Benedikt & Radulescu, Doina, 2022, "Effects of COVID-19 related government response stringency and support policies: Evidence from European firms," Economic Analysis and Policy, Elsevier, volume 76, issue C, pages 129-145, DOI: 10.1016/j.eap.2022.07.013.
• Zhao, Zhiqi, 2022, "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, volume 117, issue C, DOI: 10.1016/j.econmod.2022.105977.
• Hinterlang, Natascha & Martin, Anika & Röhe, Oke & Stähler, Nikolai & Strobel, Johannes, 2022, "Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy," Energy Economics, Elsevier, volume 115, issue C, DOI: 10.1016/j.eneco.2022.106381.
• Feng, Chen & Ye, Yongwei & Tao, Yunqing, 2022, "Tax Authority Enforcement and Corporate Social Security Contributions: Evidence from China," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103094.
• Fan, Jianyong & Liu, Yu & Zhang, Qi & Zhao, Peng, 2022, "Does government debt impede firm innovation? Evidence from the rise of LGFVs in China," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106475.
• Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Journal of Economic Behavior & Organization, Elsevier, volume 193, issue C, pages 312-333, DOI: 10.1016/j.jebo.2021.11.007.
• Buchheim, Lukas & Dovern, Jonas & Krolage, Carla & Link, Sebastian, 2022, "Sentiment and firm behavior during the COVID-19 pandemic," Journal of Economic Behavior & Organization, Elsevier, volume 195, issue C, pages 186-198, DOI: 10.1016/j.jebo.2022.01.011.
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• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104577.
• Autor, David & Cho, David & Crane, Leland D. & Goldar, Mita & Lutz, Byron & Montes, Joshua & Peterman, William B. & Ratner, David & Villar, Daniel & Yildirmaz, Ahu, 2022, "An evaluation of the Paycheck Protection Program using administrative payroll microdata," Journal of Public Economics, Elsevier, volume 211, issue C, DOI: 10.1016/j.jpubeco.2022.104664.
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• Juan Roberto Vargas Sánchez & Daniel Velázquez Orihuela, 2022, "Un modelo de equilibrio general con política redistributiva," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 56, issue 1, pages 19-40, Enero-Jun, DOI: 10.24275/ETYPUAM/NE/562022/Vargas.
• Makram El-Shagi & Lin Zhang, 2022, "The role of SOEs in the transmission of fiscal policy shocks in China," CFDS Discussion Paper Series, Center for Financial Development and Stability at Henan University, Kaifeng, Henan, China, number 2022/2, Oct.
• Kyyrä, Tomi & Tuomala, Juha, 2022, "The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows," Working Papers, VATT Institute for Economic Research, number 152.
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• Vladimir V. Gromov, 2022, "Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 9-27, June, DOI: 10.31107/2075-1990-2022-3-9-27.
• Elena V. Ryabova & Natalia V. Feruleva & Olga A. Zamotaeva, 2022, "Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 86-101, June, DOI: 10.31107/2075-1990-2022-3-86-101.
• 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," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2022-24, Jul.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques, HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022, "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print, HAL, number hal-03670567, DOI: 10.1016/j.jimonfin.2021.102540.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print, HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print, HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022, "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Sciences Po Economics Publications (main), HAL, number hal-03794432, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Sciences Po Economics Publications (main), HAL, number hal-04258866, Feb, DOI: 10.1016/j.jpubeco.2021.104577.
• 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," Sciences Po Economics Publications (main), HAL, number hal-04288928.
• Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022, "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers, HAL, number hal-03794432, Jul.
• 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," Working Papers, HAL, number hal-04288928.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, HAL, number halshs-04103526, Jun.
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• Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022, "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Working Papers, Örebro University, School of Business, number 2022:4, May.
• Feng, Haibo & Liu, Sheng & Xu, Fei, 2022, "China’s VAT reform, and Its Effects on Enterprises’ Tax Burden and Innovation," Umeå Economic Studies, Umeå University, Department of Economics, number 1008, Sep, revised 24 Oct 2024.
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• Reyes-Tagle, Gerardo & Musacchio, Aldo & Hosein, Roger & Wagner, Rodrigo & Pan, Carolina & Yu, Fernando & Park, Yery & Gookool, Rebeca & Escobar, Bernardita & La Cruz, Tamira & Araya, Sergio & Figuero, 2022, "Smoldering Embers: Do State-Owned Enterprises Threaten Fiscal Stability in the Caribbean?," IDB Publications (Books), Inter-American Development Bank, number 11972, ISBN: ARRAY(0x988bf7b8), November, DOI: http://dx.doi.org/10.18235/0004001.
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  [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 34, issue 1, pages 83-117, December, DOI: https://doi.org/10.46661/revmetodos.
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