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

2022

• Jáchym Lukeš, 2022, "The role of mergers in the acquisition process of real estate funds and the abuse of tax law
  [Role fúzí v akvizičním procesu nemovitostních fondů a zneužití daňového práva]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 1, pages 5-20, DOI: 10.18267/j.cfuc.570.
• Mariana BÃNUTÃ & Mihaela GÂDOIU, 2022, "Fiscal Aspects At The Level Of Groups Of Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 21, issue 2, pages 39-52.
• Haufler, Andreas & Lülfesmann, Christoph, 2022, "Voluntary Equity, Project Risk, and Capital Requirements," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 357, Dec.
• Kelly Robles, 2022, "Formación de un sistema de incentivos fiscales a la innovación en Ecuador," Revista Económica, Centro de Investigaciones Sociales y Económicas, Universidad Nacional de Loja, volume 10, issue 1, pages 54-62.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Erick Baumgartner & Raphael Corbi, Renata Narita, 2022, "Payroll Tax, Employment and Labor Market Concentration," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2022_06, Mar.
• Sergio A. Contreras, 2022, "One size does not fit all: evaluating the impact of microenterprise measurement on policy evaluation," The Annals of Regional Science, Springer;Western Regional Science Association, volume 68, issue 3, pages 587-613, June, DOI: 10.1007/s00168-021-01094-7.
• Serenella Caravella & Francesco Crespi, 2022, "On the growth impact of different eco-innovation business strategies," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 39, issue 2, pages 657-683, July, DOI: 10.1007/s40888-022-00263-x.
• Jaka Cepec & Peter Grajzl & Barbara Mörec, 2022, "Public cash and modes of firm exit," Journal of Evolutionary Economics, Springer, volume 32, issue 1, pages 247-298, January, DOI: 10.1007/s00191-021-00754-3.
• Dirk Löhr, 2022, "Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer
  [Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 8, pages 635-641, August, DOI: 10.1007/s10273-022-3258-5.
• Jonas Egerer & Veronika Grimm & Lukas M. Lang & Ulrike Pfefferer, 2022, "Kohleausstieg 2030 unter neuen Vorzeichen
  [The German Coal Phase-Out in 2030 Under Current Developments]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 8, pages 600-608, August, DOI: 10.1007/s10273-022-3260-y.
• 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," LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy, number 2022/20, Jul.
• Lejour, Arjan & Möhlmann, Jan & Riet, Maarten van ’t, 2022, "The immeasurable tax gains by Dutch shell companies," Other publications TiSEM, Tilburg University, School of Economics and Management, number 164d66f5-6f5e-41be-ac22-4.
• Ambroziak Adam A., 2022, "Forms of COVID-19 state aid by beneficiary size in Poland in 2020," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 58, issue 1, pages 44-63, March, DOI: 10.2478/ijme-2022-0003.
• Bíró, Anikó & Branyiczki, Réka & Lindner, Attila & Márk, Lili & Prinz, Daniel, 2022, "Firm Heterogeneity and the Impact of Payroll Taxes," Policy Research Working Paper Series, The World Bank, number 10265, Dec.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022, "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, volume 90, issue 2, pages 645-684, March, DOI: 10.3982/ECTA15445.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H.F., 2022, "Tax and Occupancy of Business Properties : Theory and Evidence from UK Business Rates," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1439.
• Robert Ian Mcewin & Peerapat Chokesuwattanaskul, 2022, "What Is An €Œeffective†Asean Competition Law? A Methodological Note," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 67, issue 05, pages 1565-1606, September, DOI: 10.1142/S0217590821430013.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022, "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 275.
• Hoffmann, Mathias & Stewen, Iryna & Stiefel, Michael, 2022, "Growing like Germany: Local public debt, local banks, low private investment," Bank of Finland Research Discussion Papers, Bank of Finland, number 9/2022.
• Ernst, Anne & Hinterlang, Natascha & Mahle, Alexander & Stähler, Nikolai, 2022, "Carbon pricing, border adjustment and climate clubs: An assessment with EMuSe," Discussion Papers, Deutsche Bundesbank, number 25/2022.
• Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022, "Who wins and who loses from state subsidies?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2220.
• Cappelletti, Matilde & Giuffrida, Leonardo M., 2022, "Targeted bidders in government tenders," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 22-030.

2021

• Goodness C. Aye, 2021, "Effects of Fiscal and Monetary Policy Uncertainty on Economic Activity in South Africa," Advances in Decision Sciences, Asia University, Taiwan, volume 25, issue 1, pages 167-187, March.
• Andrew C. Johnston, 2021, "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 266-293, February, DOI: 10.1257/pol.20190031.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Meredith Fowlie & Claire Petersen & Mar Reguant, 2021, "Border Carbon Adjustments When Carbon Intensity Varies across Producers: Evidence from California," AEA Papers and Proceedings, American Economic Association, volume 111, pages 401-405, May, DOI: 10.1257/pandp.20211073.
• Akshay Jaitly & Ajay Shah, 2021, "The lowest hanging fruit on the coconut tree: India's climate transition through the price system in the power sector," Working Papers, xKDR, number 9, Oct.
• Gabriela Galassi, 2021, "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," Staff Working Papers, Bank of Canada, number 21-15, Mar, DOI: 10.34989/swp-2021-15.
• Giuseppe Albanese & Rosalia Greco & Luciano Lavecchia & Marco Manile, 2021, "New evidence on State aid for firms in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 640, Oct.
• Marco Pelosi & Giacomo Rodano & Enrico Sette, 2021, "Zombie firms and the take-up of support measures during Covid-19," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 650, Nov.
• Stevan Luković & Stefan Vržina & Milka Grbić & Miloš Pjanić, 2021, "The Neutrality Of Taxation Of Investment Projects In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 66, issue 230, pages 101-134, July – Se.
• Benjamin Bureau & Anne Duquerroy & Julien Giorgi & Mathias Lé & Suzanne Scott & Frédéric Vinas, 2021, "Corporate activity in France amid the Covid-19 crisis. A granular data analysis," Working papers, Banque de France, number 823.
• Benjamin Bureau & Anne Duquerroy & Frédéric Vinas, 2021, "Activity shocks and corporate liquidity: the role of trade credit," Working papers, Banque de France, number 851.
• Nicolas Gavoille & Anna Zasova, 2021, "Foreign Ownership and Labor Tax Evasion: Evidence from Latvia," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 8, Nov.
• Charmi Mehta & Radhika Pandey & Renuka Sane & Ajay Shah, 2024, "The electricity chokepoint in Tamil Nadu public finance," Working Papers, Trustbridge Rule of Law Foundation, number 3, Feb.
• Angelo Castaldo & Giuliana De Luca & Berardino Barile, 2021, "Does Initial Access To Bank Loans Predict Start‐Ups' Future Default Probability? Evidence From Italy," Contemporary Economic Policy, Western Economic Association International, volume 39, issue 1, pages 83-106, January, DOI: 10.1111/coep.12480.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021, "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, volume 29, issue 2, pages 359-401, May, DOI: 10.1111/roie.12515.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1795, Sep.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," POID Working Papers, Centre for Economic Performance, LSE, number 019, Sep.
• Benedikt Janzen & Doina Maria Radulescu, 2021, "Effects of Covid-19 Related Government Response Stringency and Support Policies: Evidence from European Firms," CESifo Working Paper Series, CESifo, number 9116.
• Sugata Marjit & Suryaprakash Mishra, 2021, "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series, CESifo, number 9252.
• Katarzyna Anna Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," CESifo Working Paper Series, CESifo, number 9284.
• Johannes Becker & John D. Wilson, 2021, "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series, CESifo, number 9318.
• Friedrich Schneider, 2021, "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series, CESifo, number 9434.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021, "Growing Like Germany: Local Public Debt, Local Bank, Low Private Investment," CESifo Working Paper Series, CESifo, number 9496.
• Oliver Falck & Anna Kerkhof & Christian Pfaffl & Christian Pfaffl, 2021, "Steuern und Innovation: Wie steuerliche FuE-Förderung Innovationsanreize in privatwirtschaftlichen Unternehmen schafft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 26-30, October.
• Susana Bandieri, 2021, "Estrategias económicas de los grupos familiares magallánicos en la Patagonia argentina: el caso de los Braun-Menéndez Behety y “La Anónima”," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, volume 8, issue 2, pages 15-47, DOI: 10.21789/24222704.1745.
• José Galindo, 2021, "Empresas familiares, estrategias y persistencia: los franceses y su importancia en la industrialización de México," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, volume 8, issue 2, pages 75-105, DOI: 10.21789/24222704.1765.
• Ian Kisil Marino & Pedro Giovannetti Moura, 2021, "Internacionalizacao e acao social: o caso da Construtora Norberto Odebrecht," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, volume 8, issue 2, pages 136-161, DOI: 10.21789/24222704.1756.
• Edwin Ignacio Tarapuez Chamorro & Juan Manuel Aristizábal Tamayo & Adriana Patricia Uribe Uran, 2021, "Intención empresarial y dimensiones culturales en estudiantes de Maestría en Administración en Colombia," Revista Tendencias, Universidad de Narino, volume 22, issue 1, pages 120-139, DOI: 10.22267/rtend.202102.157.
• A Tobón, 2021, "Economía formal y economía informal: un estudio sobre la dinámica del crecimiento económico en un modelo de inspiración clásica," Documentos de trabajo - Alianza EFI, Alianza EFI, number 19292, May.
• Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021, "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15912, Mar.
• Scur, Daniela & Bilicka, Katarzyna, 2021, "Organizational capacity and profit shifting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16502, Sep.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16615, May.
• Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021, "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16702, Nov.
• Holger Fabig & Steffen Meyer & Jakob von Weizsäcker, 2021, "Unternehmenshilfen in der Coronakrise: Ein Zwischenstand," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 90, issue 3, pages 59-94, DOI: 10.3790/vjh.90.3.59.
• Klaus-Henning Damm & Matthias Heinrich & Maike Irrek & Armin Willingmann, 2021, "Öffentliche Finanzierungshilfen für Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU) in der Coronakrise: Erfolge, Hindernisse und Handlungsbedarf für die Zukunft am Beispiel Sachsen-Anha," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 90, issue 3, pages 95-119, DOI: 10.3790/vjh.90.3.95.
• De Santis, Roberto A. & Ferrando, Annalisa & Gabbani, Elena S., 2021, "The impact of fiscal support measures on the liquidity needs of firms during the pandemic," Economic Bulletin Boxes, European Central Bank, volume 4.
• Sun, Lixin, 2021, "Quantifying the vulnerabilities of China’s corporate sector with contingent claims," Journal of Asian Economics, Elsevier, volume 75, issue C, DOI: 10.1016/j.asieco.2021.101315.
• Hasan, Rana & Jiang, Yi & Rafols, Radine Michelle, 2021, "Place-based preferential tax policy and industrial development: Evidence from India’s program on industrially backward districts," Journal of Development Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.jdeveco.2020.102621.
• Quemin, Simon & Trotignon, Raphaël, 2021, "Emissions trading with rolling horizons," Journal of Economic Dynamics and Control, Elsevier, volume 125, issue C, DOI: 10.1016/j.jedc.2021.104099.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• Gavoille, Nicolas & Zasova, Anna, 2021, "Foreign ownership and labor tax evasion: Evidence from Latvia," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110030.
• Marinello, Samantha & Leider, Julien & Pugach, Oksana & Powell, Lisa M., 2021, "The impact of the Philadelphia beverage tax on employment: A synthetic control analysis," Economics & Human Biology, Elsevier, volume 40, issue C, DOI: 10.1016/j.ehb.2020.100939.
• Antoci, Angelo & Borghesi, Simone & Iannucci, Gianluca & Sodini, Mauro, 2021, "Should I stay or should I go? Carbon leakage and ETS in an evolutionary model," Energy Economics, Elsevier, volume 103, issue C, DOI: 10.1016/j.eneco.2021.105561.
• Shao, Jing & Li, Jinke & Liu, Guy, 2021, "Vertical integration, recycling mechanism, and disadvantaged independent suppliers in the renewable obligation in the UK," Energy Economics, Elsevier, volume 94, issue C, DOI: 10.1016/j.eneco.2020.105093.
• Lindholt, Lars, 2021, "Effects of higher required rates of return on the tax take in an oil province," Energy Economics, Elsevier, volume 98, issue C, DOI: 10.1016/j.eneco.2021.105265.
• Yang, Jin & Zhou, Chuanli, 2021, "Does industrial clustering mitigate the sensitivity of firm relocation to tax differentials? The role of financing," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101681.
• Doruk, Ömer Tuğsal & Konuk, Serhat & Atici, Rümeysa, 2021, "Short-term working allowance and firm risk in the post-COVID-19 period: Novel matching evidence from an emerging market," Finance Research Letters, Elsevier, volume 43, issue C, DOI: 10.1016/j.frl.2021.102021.
• Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021, "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101406.
• Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021, "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101448.
• Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021, "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, volume 189, issue C, pages 172-193, DOI: 10.1016/j.jebo.2021.06.007.
• Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021, "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, volume 190, issue C, pages 463-479, DOI: 10.1016/j.jebo.2021.06.041.
• Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021, "Emissions trading with transaction costs," Journal of Environmental Economics and Management, Elsevier, volume 108, issue C, DOI: 10.1016/j.jeem.2021.102468.
• Skogstad, Karl, 2021, "Designing an efficient subsidy: Evidence from the Emergency Gold Mining Assistance Act," Resources Policy, Elsevier, volume 70, issue C, DOI: 10.1016/j.resourpol.2020.101945.
• Hebous, Shafik & Zimmermann, Tom, 2021, "Can government demand stimulate private investment? Evidence from U.S. federal procurement," Journal of Monetary Economics, Elsevier, volume 118, issue C, pages 178-194, DOI: 10.1016/j.jmoneco.2020.09.005.
• Deng, Kebin & Ding, Zhong & Liao, Xiaojie & Zhu, Yushu, 2021, "Staged subsidies and corporate investments: Evidence from Chinese listed firms," Pacific-Basin Finance Journal, Elsevier, volume 68, issue C, DOI: 10.1016/j.pacfin.2021.101620.
• Marjit, Sugata & Mishra, Suryaprakash & Mitra, Sandip, 2021, "Tax evasion by tax deferment: Sham litigation with an informal credit market," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102008.
• Beem, Richard & Bruce, Donald, 2021, "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, volume 201, issue C, DOI: 10.1016/j.jpubeco.2021.104476.
• Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021, "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104512.
• Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021, "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104514.
• Gurmu, Shiferaw & Sjoquist, David L. & Wheeler, Laura, 2021, "The effectiveness of job creation tax credits," Regional Science and Urban Economics, Elsevier, volume 90, issue C, DOI: 10.1016/j.regsciurbeco.2021.103721.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021, "Should there be lower taxes on patent income?," Research Policy, Elsevier, volume 50, issue 1, DOI: 10.1016/j.respol.2020.104129.
• Labeaga, José M. & Martínez-Ros, Ester & Sanchis, Amparo & Sanchis, Juan A., 2021, "Does persistence in using R&D tax credits help to achieve product innovations?," Technological Forecasting and Social Change, Elsevier, volume 173, issue C, DOI: 10.1016/j.techfore.2021.121065.
• Quemin, Simon & Trotignon, Raphaël, 2021, "Emissions trading with rolling horizons," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113518, Apr.
• Bilicka, Katarzyna & Scur, Daniela, 2021, "Organizational capacity and profit shifting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113874, Sep.
• Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021, "Emissions trading with transaction costs," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114321, Jul.
• Laszlo Vasa & Szilard Hegedus & Csaba Lentner, 2021, "Debt Dynamics Among European Municipalities and Their Organizations: Comparative Analysis with Focus on Hungary," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 622-645.
• Yoshisada Shida & Viktoriya Klimentevna Kan, 2021, "How Effective Are Special Economic Zones in the Russian Far East: A Financial Assessment Using Firm-Level Data," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 1, pages 35-65, DOI: https://dx.doi.org/10.14530/se.2021.
• Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021, "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/08, Apr, revised Jul 2021.
• Alex Cobham & Petr Jansky & Chris Jones & Yama Temouri, 2021, "An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/13, May, revised May 2021.
• Javier Garcia-Bernardo & Petr Jansky, 2021, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/14, May.
• Maritza López-Novella, 2021, "Working Paper 02-21 - Analyse des effets de la mesure "premiers engagements" sur la survie des jeunes entreprises qui emploient des salariés
  [Working Paper 02-21 - Impactevaluatie van de," Working Papers, Federal Planning Bureau, Belgium, number 202102, Mar.
• Andrei – Cristian Matei & Mihaela Onofrei & Ioana Gavriluta & Domnita Gritco & Lenuța Cojocariu, 2021, "The impact of public funding on the development of Romanian agriculture after EU integration," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 94-101, May.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques, HAL, number halshs-03082268, Jul.
• Marc Baudry & Anouk Faure & Simon Quemin, 2021, "Emissions trading with transaction costs," Post-Print, HAL, number hal-03210325, DOI: 10.1016/j.jeem.2021.102468.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print, HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers, HAL, number halshs-03082268, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number halshs-03082268, Jul.
• Vincent Vicard & Guillin Amélie, 2021, "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers, HAL, number hal-03101473, Jan.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017, "Banks Defy Gravity in Tax Havens," Working Papers, HAL, number hal-03101505.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers, HAL, number halshs-03082268, Jul.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021, "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, volume 237, issue 2, pages 3-31, June.
• Bando, Rosangela & Canozzi, Otavio & Martinez-Carrasco, José & Dezolt, Ana Lúcia, 2021, "May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime," IDB Publications (Working Papers), Inter-American Development Bank, number 11381, May, DOI: http://dx.doi.org/10.18235/0003386.
• Evert Reins, 2021, "Seductive subsidies? An analysis of second-degree moral hazard in the context of photovoltaic solar systems," IRENE Working Papers, IRENE Institute of Economic Research, number 21-03, Apr.
• Galassi, Gabriela, 2021, "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14248, Apr.
• Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14569, Jul.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021, "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14683, Aug.
• Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14830, Nov.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021, "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2103, Jan.
• Fei Peng & Langchuan Peng & Jie Mao & Peng Lu, 2021, "The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 78, issue 3, pages 453-485, March, DOI: 10.1007/s10640-021-00539-z.
• Panayiota Lyssiotou & Elena Savva, 2021, "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 212-247, February, DOI: 10.1007/s10797-020-09605-6.
• Sebastian Beer & Jan Loeprick, 2021, "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 113-153, February, DOI: 10.1007/s10797-020-09615-4.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 855-889, August, DOI: 10.1007/s10797-020-09643-0.
• Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021, "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, volume 21, issue 3, pages 315-338, September, DOI: 10.1007/s10842-021-00356-6.
• Daniel L. Bennett, 2021, "Local economic freedom and creative destruction in America," Small Business Economics, Springer, volume 56, issue 1, pages 333-353, January, DOI: 10.1007/s11187-019-00222-0.
• Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021, "The Impact of R&D tax incentives in Portugal," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0158, Jan, revised Jan 2021.
• Arjan Lejour & Gabriella Massenz, 2021, "Organizational-Form Choice and Tax Incentives: Multi-Country Evidence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 3, pages 247-286, DOI: 10.1628/fa-2021-0010.
• Tsuyoshi Mihira, 2021, "Causes of Fiscal Multiplier Decline in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 2, pages 1-41, November.
• Katarzyna A. Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 29225, Sep.
• E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021, "Capital Investment and Labor Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 29485, Nov.
• B. Bureau & A. Duquerroy & M. Lé & F. Vinas & J. Giorgi & S. Scott, 2021, "Une année de crise COVID: impact sur la dynamique de l’activité des entreprises en France Une évaluation sur données individuelles," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2021-02.
• Simon Bunel & Benjamin Hadjibeyli, 2021, "An Evaluation of the Innovation Tax Credit," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 113-135, DOI: https://doi.org/10.24187/ecostat.20.
• Dragos Dianu & Monica (Cenan) Ciucos & Alina Badulescu & Daniel Badulescu, 2021, "Public Policies To Support Entrepreneurship: Do They Contribute To Strengthen Smes Sector?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 39-48, July.
• Kazuki Onji & Roger H. Gordon, 2021, "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-16, Nov.
• Jariani, Farzaneh, 2021, "The Crowding Out and Crowding In Effects of the Government Fiscal Policy on the Real Estate Investment and Public Prosperity in Iran," MPRA Paper, University Library of Munich, Germany, number 105506, Jan.
• Zambrano, Juan Carlos & Astaiza-Gómez, José Gabriel & García, Juan David, 2021, "Un Modelo Principal-Agente Dinámico de Reducción de Perdidas de Energía Electrica en Tiempo Continuo
  [A Dynamic Principal-Agent Model of Electric Power Loss Reduction in Continuous Time]," MPRA Paper, University Library of Munich, Germany, number 110143.
• Kakkar, Shrey, 2021, "Significant movements in the debate on the Minimum Wage (1994 - 2019)," MPRA Paper, University Library of Munich, Germany, number 110185, Jul.
• ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021, "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper, University Library of Munich, Germany, number 111516.
• Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
• Mária Horehájová & Milan Křápek & Juraj Nemec, 2021, "Competition in public procurement in the Czech healthcare system and its impact on the final price
  [Konkurencia vo verejnom obstarávaní v českom zdravotníctve a jej dopad na finálnu cenu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 1, pages 23-35, DOI: 10.18267/j.cfuc.553.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2021, "Why do Some Special Economic Zones Attract More Firms than Others? Panel Data Analysis of Polish Special Economic Zones," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 61-89, DOI: 10.18267/j.pep.763.
• Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021, "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení
  [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 2, pages 145-169, DOI: 10.18267/j.polek.1312.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
• Christopher Loewald & Konstantin Makrelov & Andreas Wrgtter, 2021, "Addressing low labour utilisation in South Africa," Working Papers, South African Reserve Bank, number 11008, Jun.
• Grivas Chiyaba, 2021, "The components and determinants of FDI within firms: A case study of Zambia," Economics Discussion Papers, Department of Economics, University of Reading, number em-dp2021-09, May.
• Danbee Song & Jaehan Cho, 2021, "Bringing back the dead: Post-pandemic challenges and policies for zombie firms," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/11, Jun.
• Duyong Kang & Seong-hwan Min, 2021, "The Impact of the COVID-19 Pandemic on Korea’s Regional Economies," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/13, Jun.
• Eunsun Gil, 2021, "Characteristics of Employment in the Manufacturing Industry and a Review of Job Creating Subsectors," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/15, Jul.
• Maribel Guerrero & Albert Link, 2021, "Public Support of Innovative Activity in Small and Large Firms in Mexico," UNCG Economics Working Papers, University of North Carolina at Greensboro, Department of Economics, number 21-4, May.
• Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021, "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, volume 8, issue 2, pages 25-55.
• Beata GAVUROVA & Jaroslav BELAS & Zuzana ROWLAND & Matus KUBAK, 2021, "The Impact Of Agreement On Government Procurement Use On The Competition In Slovak Healthcare Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2021, issue 36, pages 102-115, June.
• K. V. Ramaswamy, 2021, "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 15, issue 4, pages 395-417, November, DOI: 10.1177/09738010211036295.
• Giovanni Mellace & Marco Ventura, 2021, "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 199, Sep.
• Jeong Won Kim & Yang Liu, 2021, "Review of Voluntary Agreements on Energy Efficiency: Promoting Energy Efficiency Financing in ASEAN Countries," Economics, Law, and Institutions in Asia Pacific, Springer, chapter 0, in: Yang Liu & Farhad Taghizadeh-Hesary & Naoyuki Yoshino, "Energy Efficiency Financing and Market-Based Instruments", DOI: 10.1007/978-981-16-3599-1_3.
• Yang Liu & Shan Hu & Brian Dean & Xilong Yao, 2021, "District Heating Business Models and Policy Solutions: Financing Utilization of Low-Grade Industrial Excess Heat in the People’s Republic of China," Economics, Law, and Institutions in Asia Pacific, Springer, chapter 0, in: Yang Liu & Farhad Taghizadeh-Hesary & Naoyuki Yoshino, "Energy Efficiency Financing and Market-Based Instruments", DOI: 10.1007/978-981-16-3599-1_9.
• Hyunchul Kim & Dongwon Lee, 2021, "Racial demographics and cigarette tax shifting: evidence from scanner data," Empirical Economics, Springer, volume 61, issue 2, pages 1011-1037, August, DOI: 10.1007/s00181-020-01876-6.
• Gopal Naik, 2021, "Debdatta Saha: 'Economics of the Food Processing Industry: Lessons from Bihar, India' in the series "Themes in Economics: Theory, Empirics, and Policy"," Indian Economic Review, Springer, volume 56, issue 1, pages 281-284, June, DOI: 10.1007/s41775-021-00115-8.
• Novice Patrick Bakehe & Georges Dieudonné Mbondo, 2021, "What Drives Informality of Micro and Small Cameroonian Businesses?," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 19, issue 3, pages 597-610, September, DOI: 10.1007/s40953-021-00239-x.
• Shromona Ganguly, 2021, "Financialization of the Real Economy: New Empirical Evidence from the Non-financial Firms in India Using Conditional Logistic Model," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 19, issue 3, pages 493-523, September, DOI: 10.1007/s40953-021-00242-2.
• Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021, "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, volume 15, issue 2, pages 459-495, February, DOI: 10.1007/s11846-019-00346-3.
• Bo Gao & Jing Ma & Zheng Wang, 2021, "The employment and wage effects of export VAT rebates: evidence from China," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 157, issue 2, pages 347-373, May, DOI: 10.1007/s10290-020-00400-3.
• Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021, "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers, Statistics Norway, Research Department, number 955, May.
• Beata Gavurova & Matus Kubak, 2021, "The efficiency evaluation of public procurement of medical equipment," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 3, pages 193-209, March, DOI: 10.9770/jesi.2021.8.3(11).
• Athiphat Muthitacharoen, 2021, "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, volume 28, issue 3, pages 220-224, February, DOI: 10.1080/13504851.2020.1743813.
• Z. Robinson & J. De Beer, 2021, "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, volume 38, issue 4, pages 564-579, July, DOI: 10.1080/0376835X.2020.1842175.
• Beat Hintermann & Maja Žarković, 2021, "A carbon horse race: abatement subsidies vs. permit trading in Switzerland," Climate Policy, Taylor & Francis Journals, volume 21, issue 3, pages 290-306, March, DOI: 10.1080/14693062.2020.1846485.
• Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021, "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, volume 103, issue 1, pages 151-164, March.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
• Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers, Tulane University, Department of Economics, number 2117, Dec.
• Okungbowa Ewere Florence O., 2021, "Cash Flow and Profit Impact on Capital Account Liberalization-Investment Growth Nexus in Nigeria: An Aggregated Firm Case," Economics and Business, Sciendo, volume 35, issue 1, pages 201-214, January, DOI: 10.2478/eb-2021-0014.
• Bubanić Marijana & Šimović Hrvoje, 2021, "Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 2, pages 59-76, DOI: 10.2478/zireb-2021-0011.
• Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021, "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 265.
• Hinterlang, Natascha & Martin, Anika & Röhe, Oke & Stähler, Nikolai & Strobel, Johannes, 2021, "Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy: An assessment with EMuSe," Discussion Papers, Deutsche Bundesbank, number 50/2021.
• Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021, "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242412.
• Asatryan, Zareh & Joulfaian, David, 2021, "Taxes and business philanthropy in Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-022.
• Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-080.
• Cappelletti, Matilde & Giuffrida, Leonardo M., 2021, "Procuring survival," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-093.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021, "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers, Department of Economics - University of Zurich, number 380, Mar, revised Dec 2023.

2020

• Clément Carbonnier, 2020, "Complementarity Between Low- and High-Skilled Workers and the Employment Impact of Tax versus Human Capital Policies," Annals of Economics and Statistics, GENES, issue 138, pages 49-76, DOI: 10.15609/annaeconstat2009.138.0049.
• Li Liu, 2020, "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 325-358, February, DOI: 10.1257/pol.20180592.
• Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020, "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, volume 2, issue 1, pages 83-100, March, DOI: 10.1257/aeri.20190041.
• Cailin Slattery & Owen Zidar, 2020, "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 90-118, Spring, DOI: 10.1257/jep.34.2.90.
• Yu.E. Labunets & I.A. Mayburov, 2020, "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 4, pages 458-487, DOI: http://dx.doi.org/10.15826/vestnik..
• Saeed Ahmad & Muhammad Aamir & Muhammad Umer Quddoos, 2020, "Does the Internal Borrowing of the Pakistani Government affect Corporate Leverage?," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., volume 3, issue 2, pages 149-163, December.
• Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2020, "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany's stimulus," Papers, arXiv.org, number 2008.08511, Aug.
• Nina Afriyie, Lemayon L. MelyokiAuthor-Name: Nina Afriyie, Lemayon L. Melyoki & Mariam Nchimbi, 2020, "The Influence of Employee Self-efficacy, Outcome Expectation and Firm Resources on Intrapreneurial Behaviour: Insight from Ghana," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), volume 6, issue 4, pages 349-376, October, DOI: 10.30958/ajbe.6-4-4.
• Petro Kutsyk, 2020, "Statistical Analysis Of The Receivables Of Enterprises Of Housing And Communal Services: Accounting Support," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-9.
• Lesia Tkachyk & Mariya Rubakha & Nataliia Ilkiv, 2020, "Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 28-51.
• Beatriz González, 2020, "Macroeconomics, firm dynamics and IPOs," Working Papers, Banco de España, number 2030, Oct.
• Ernesto Zangari, 2020, "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1291, Sep.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-118.
• João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020, "Did the Paycheck Protection Program Hit the Target?," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-52_Revised.
• Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 51, issue 3 (Fall), pages 335-390.
• Ahmed Ahmed & Anna Zabai, 2020, "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers, Bank for International Settlements, number 863, May.
• Shawna Grosskopf & Kathy Hayes & Laura Razzolini & Lori Taylor, 2020, "Kids Or Cash? Exploring Charter School Responses To Declining Government Revenues," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 802-818, April, DOI: 10.1111/ecin.12853.