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

2026

• Li, Mei & Liu, Chengkui & Zhou, Shibiao, 2026, "Tax incentives and corporate intelligent transformation: Evidence from China’s VAT Credit Refund Policy," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102100.
• Sun, Wenkai & Wang, Wenjing & Tang, Siyuan & Zhao, Zhong, 2026, "Tax reduction, wage bargaining, and income equality: Evidence from China's SMEs," China Economic Review, Elsevier, volume 95, issue C, DOI: 10.1016/j.chieco.2025.102645.
• Shah, Jawad, 2026, "Using computerized information to enforce VAT: Evidence from Pakistan," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103595.
• Avdeenko, Alexandra & Kaiser, Maximilian & Kis-Katos, Krisztina & Reher, Leonie, 2026, "Sanctions, sales, and stigma: Intermediary online firms’ market role in sustaining trade," Journal of International Economics, Elsevier, volume 159, issue C, DOI: 10.1016/j.jinteco.2025.104197.
• Han, Zhen & Luo, Erga & Xiong, Xuezhen & Li, Jinkai, 2026, "Government innovation subsidies and enterprise digital transformation: Evidence from Chinese listed companies," Technology in Society, Elsevier, volume 84, issue C, DOI: 10.1016/j.techsoc.2025.103146.
• Halkos, George & Papageorgiou, George, 2026, "Sustaining environmental resilience: A Stackelberg game," MPRA Paper, University Library of Munich, Germany, number 127745, Jan.

2025

• Flynn, Antoinette & Igoe, Josephine & Costin, Yvonne, 2025, "Human capabilities and firm performance in women-owned micro and small-medium enterprises: The mediating role of substantive and dynamic capabilities," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 9, issue 2, pages 763-763, December, DOI: 10.26784/sbir.v9i2.763.
• Adrian Lerche, 2025, "Direct and Indirect Effects of Investment Tax Incentives," American Economic Review, American Economic Association, volume 115, issue 8, pages 2781-2818, August, DOI: 10.1257/aer.20220656.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025, "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 432-463, February, DOI: 10.1257/pol.20220580.
• Jaroslav Bukovina & Tomáš Lichard & Ján Palguta & Branislav Žúdel, 2025, "Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 2, pages 358-387, May, DOI: 10.1257/pol.20230108.
• Alessio Baldassarre & Danilo Carullo, 2025, "Estimating The Impact of the Investment Tax Credit for Southern Italy Regions through a New Sub-National CGE Model," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-21, May.
• Busra Kurniawan & Vid Adrison, 2025, "The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 221-242, DOI: https://doi.org/10.15826/jtr.2025.1.
• Vu Sy Cuong & Luu Huyen Trang, 2025, "Tax Burden, Business Environment and Performance of SMEs: New Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 774-790, DOI: https://doi.org/10.15826/jtr.2025.1.
• Houneida Ben Brahim & Imen Ben Saanoun & Mounira Ben Arab, 2025, "Political Transitions and the Effective Corporate Tax Rate in Tunisia: Empirical Evidence from 2008 to 2024," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 823-835, DOI: https://doi.org/10.15826/jtr.2025.1.
• Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
• Alejandro Fernández Cerezo & Ignacio Hidalgo & Mario Izquierdo, 2025, "La adopción de la inteligencia artificial en las empresas españolas: un primer análisis basado en la EBAE," Boletín Económico, Banco de España, issue 2025/T2, DOI: https://doi.org/10.53479/39705.
• Alejandro Fernández Cerezo & Sergio Puente Díaz & Rubén Veiga Duarte, 2025, "Weak business investment in Spain following the pandemic: an analysis based on the Banco de España Business Activity Survey," Economic Bulletin, Banco de España, issue 2025/Q1, DOI: https://doi.org/10.53479/38999.
• Alejandro Fernández Cerezo & Ignacio Hidalgo & Mario Izquierdo, 2025, "Adoption of artificial intelligence in Spanish firms: an initial analysis based on the Banco de España Business Activity Survey," Economic Bulletin, Banco de España, issue 2025/Q2, DOI: https://doi.org/10.53479/39725.
• Judit Krekó & Álmos Telegdy, 2025, "The effects of a disability employment quota when compliance is cheaper than defiance," Economica, London School of Economics and Political Science, volume 92, issue 366, pages 614-643, April, DOI: 10.1111/ecca.12568.
• Jacopo Gambato & Bernhard Ganglmair & Julia Krämer, 2025, "Regulatory Capacity in a Game of Asymmetric Regulation," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_706, Oct.
• Katharine C. Sadowski, 2025, "The Effect of the Minimum Wage on Childcare Establishments," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 25-53, Aug.
• Sona Badalyan, 2025, "Retirement Age Reforms and Worker Substitutability: Implications for Employment of Older Workers," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp794, May.
• Olga Chiappinelli & Ambrogio Dalò & Leonardo M. Giuffrida & Vitezslav Titl, 2025, "The Greener, the Better? Evidence from Government Contractors," CESifo Working Paper Series, CESifo, number 11696.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series, CESifo, number 11855.
• Adam Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," CESifo Working Paper Series, CESifo, number 12112.
• Kevin Parra Ramirez & Vincent Vicard, 2025, "The Instruments of Profit Shifting," Working Papers, CEPII research center, number 2025-16, Nov.
• Nidia Gonzalez-Arzabal & Alfredo Valadez-García, 2025, "Educación financiera con perspectiva de género en Baja California durante COVID-19
  [Gender-Related financial literacy in Baja California during covid-19]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-25, August, DOI: 10.14718/revfinanzpolitecon.v17.202.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, EU Tax Observatory, number 042, Dec.
• Delis, Manthos D. & Laeven, Luc & Ongena, Steven & Delis, Fotis, 2025, "Global evidence on profit shifting within firms and across time," Working Paper Series, European Central Bank, number 3071, Jul.
• Lin, K.C. & Dong, Xiaobo, 2025, "Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100817.
• He, Ying & Yu, Changhua, 2025, "Fiscal multipliers, sectoral heterogeneity and reallocation in China," China Economic Review, Elsevier, volume 93, issue C, DOI: 10.1016/j.chieco.2025.102456.
• Harris, Jeremiah & O'Brien, William, 2025, "U.S. multinationals' alternatives to paying taxes," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2024.102722.
• Ebrahim, Amina & Pirttilä, Jukka, 2025, "A policy for the jobless youth in South Africa," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103394.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025, "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103403.
• Bachas, Pierre & Brockmeyer, Anne & Garriga, Pablo & Semelet, Camille, 2025, "The impact of COVID-19 on formal firms: Lessons from administrative tax data," Journal of Development Economics, Elsevier, volume 175, issue C, DOI: 10.1016/j.jdeveco.2025.103461.
• Burgold, Peter & Ernst, Anne & Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai, 2025, "Cap and trade versus tradable performance standard in a production network model with sectoral heterogeneity," Journal of Economic Dynamics and Control, Elsevier, volume 178, issue C, DOI: 10.1016/j.jedc.2025.105154.
• Zhang, Baizhen & Guo, Meiting, 2025, "Strong financial regulation and the intelligent transformation of enterprises," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 186-207, DOI: 10.1016/j.eap.2024.11.017.
• Erbertseder, Thilo & Jacob, Martin & Taubenböck, Hannes & Zerwer, Kira, 2025, "How effective are emission taxes in reducing air pollution? A satellite-based case study for Spain," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1037-1063, DOI: 10.1016/j.eap.2025.04.012.
• Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai & Strobel, Johannes, 2025, "Transfers or subsidies? Comparing mitigation strategies for energy price shocks in a production network model," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107296.
• Wang, Kai & Wei, Yixuan, 2025, "Digital regulation and firm productivity: Evidence from a quasi-natural experiment in China," Economic Modelling, Elsevier, volume 152, issue C, DOI: 10.1016/j.econmod.2025.107306.
• Shah, Rohan, 2025, "Boosting innovation or entry: What increases output more?," Economic Modelling, Elsevier, volume 153, issue C, DOI: 10.1016/j.econmod.2025.107314.
• Bach, Thang Ngoc & Le, Thanh & Luong, Bao Thai & Vu, Huong Van, 2025, "Credit constraints and corporate tax payments: Evidence from Vietnamese firms," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101305.
• Krapf, Matthias & Staubli, David, 2025, "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, volume 171, issue C, DOI: 10.1016/j.euroecorev.2024.104891.
• Moon, Byunggeor, 2025, "Fiercer competition for greater savings: Policy mix, competition, and spatial analysis of fuel tax reduction effects," Energy Economics, Elsevier, volume 149, issue C, DOI: 10.1016/j.eneco.2025.108627.
• Hossain, Ashrafee & Benkraiem, Ramzi & Krishnamurti, Chandrasekhar, 2025, "Political sentiment and corporate payouts," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104078.
• Basha, Shabeen Afsar & Benkraiem, Ramzi & Ben-Nasr, Hamdi & Masum, Abdullah-Al, 2025, "Does political risk exacerbate climate risk? Firm-level evidence," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104282.
• Xu, Zhen & Yin, Qingwei & Liu, Meiqi, 2025, "Financialization, labor income share, and intra-firm pay gap," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106335.
• Yan, Muci & Ren, Xiaohang & Pan, Zhaoyi, 2025, "Government procurement and corporate vertical specialization," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107059.
• Chen, Yilan & Lei, Shaohai, 2025, "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 102, issue C, DOI: 10.1016/j.intfin.2025.102177.
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025, "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101744.
• Hillmann, Lisa & Jacob, Martin, 2025, "The effect of limited tax loss carryforwards on corporate investment," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2024.101756.
• Cowx, Mary, 2025, "Tax enforcement and R&D credits," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101784.
• Dhami, Sanjit & Zeppini, Paolo, 2025, "Green technology adoption under uncertainty, increasing returns, and complex adaptive dynamics," Journal of Economic Behavior & Organization, Elsevier, volume 233, issue C, DOI: 10.1016/j.jebo.2025.106953.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2025, "Playing easy or playing hard to get: When and how to attract FDI," Journal of Economic Behavior & Organization, Elsevier, volume 237, issue C, DOI: 10.1016/j.jebo.2025.107137.
• Morão, Hugo, 2025, "The economic consequences of fertilizer supply shocks," Food Policy, Elsevier, volume 133, issue C, DOI: 10.1016/j.foodpol.2025.102835.
• Morão, Hugo, 2025, "Fighting inflation through VAT reductions," Food Policy, Elsevier, volume 137, issue C, DOI: 10.1016/j.foodpol.2025.102912.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Wilson, Brock M., 2025, "Retirement, retention, recruitment: Evidence from a federal pension policy," Labour Economics, Elsevier, volume 97, issue C, DOI: 10.1016/j.labeco.2025.102812.
• Cloyne, James & Kurt, Ezgi & Surico, Paolo, 2025, "Who gains from corporate tax cuts?," Journal of Monetary Economics, Elsevier, volume 149, issue C, DOI: 10.1016/j.jmoneco.2024.103722.
• Bajgar, Matěj & Srholec, Martin, 2025, "Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies," Journal of Public Economics, Elsevier, volume 245, issue C, DOI: 10.1016/j.jpubeco.2025.105357.
• Bouakez, Hafedh & Rachedi, Omar & Santoro, Emiliano, 2025, "The sectoral origins of heterogeneous spending multipliers," Journal of Public Economics, Elsevier, volume 248, issue C, DOI: 10.1016/j.jpubeco.2025.105404.
• Blouin, Jennifer & Robinson, Leslie, 2025, "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105512.
• Sapollnik, Ian & Swonder, Dustin, 2025, "Tax policy and business entry," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105537.
• Menoncin, Francesco & Panteghini, Paolo M. & Regis, Luca & Guerini, Mattia, 2025, "Optimal firm’s dividend and capital structure with mean reverting profitability," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104468.
• Song, Gaoya & Wang, Yu, 2025, "Big data in tax enforcement and corporate risk-taking: Evidence from China," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104673.
• Song, Gaoya & Li, Quan, 2025, "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102812.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05242296, Jul, DOI: 10.1093/oep/gpaf003.
• Sanjit Dhami & Paolo Zeppini, 2025, "Green technology adoption under uncertainty, increasing returns, and complex adaptive dynamics," Post-Print, HAL, number hal-04998831, May, DOI: 10.1016/j.jebo.2025.106953.
• Fotis Delis & Manthos Delis & Luc Laeven & Steven Ongena, 2025, "Global evidence on profit shifting within firms and across time," Post-Print, HAL, number hal-05133748, Apr, DOI: 10.1016/j.jacceco.2024.101744.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Post-Print, HAL, number hal-05242296, Jul, DOI: 10.1093/oep/gpaf003.
• Holmberg, Johan & Selin, Håkan, 2025, "Firm-level responses to a canceled dividend tax increase," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2025:3, Apr.
• Massenz, Gabriella, 2025, "Tax-Motivated Firm Splitting," Working Paper Series, Research Institute of Industrial Economics, number 1539, Oct.
• Massenz, Gabriella, 2025, "Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision," Working Paper Series, Research Institute of Industrial Economics, number 1547, Dec.
• Holmberg, Johan & Selin, Håkan, 2025, "Firm-Level Responses to a Canceled Dividend Tax Increase," Umeå Economic Studies, Umeå University, Department of Economics, number 1040, Oct.
• Lujun Wang & Yuyang Ji & Yongmin Luo, 2025, "Local Government’s Fiscal Revenue Targets and Enterprise Carbon Emissions: Evidence from China," Hacienda Pública Española / Review of Public Economics, IEF, volume 252, issue 1, pages 3-28, March.
• Yarygina, Anastasiya & Iketani, Eduardo & Martínez, André & Tiburcio, Ernesto, 2025, "Massive Regularization for Effective Tax Payment: Evidence from Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 13975, Feb, DOI: http://dx.doi.org/10.18235/0013392.
• Jansen, Laura & Angelini, Viola & Groneck, Max & van Ooijen, Raun, 2025, "Do Stronger Employer Responsibilities Enhance Workplace Accommodation for Sick-Listed Workers? Evidence from a Dutch Reform," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17606, Jan.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17868, Apr.
• Brébion, Clément & Briole, Simon & Khoury, Laura, 2025, "Unemployment Insurance Eligibility and Employment Duration," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18014, Jul.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18106, Sep.
• Martins, Ana & Pereira dos Santos, João & Pozzobon, Fernando, 2025, "Sailing Through Troubled Waters: Evidence from Support Discontinuities to Firms in Times of Crisis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18136, Sep.
• Giulia Mascagni & Fabrizio Santoro & Denis Mukama, 2025, "Teach to comply? Evidence from a taxpayer education program in Rwanda," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 120-162, February, DOI: 10.1007/s10797-023-09809-6.
• Arjan Lejour & Maarten van ’t Riet, 2025, "Tax avoidance by redirecting royalty flows: estimating the global revenue loss," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1289-1334, October, DOI: 10.1007/s10797-025-09890-z.
• Shigeo Morita & Hirofumi Okoshi, 2025, "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1839-1864, December, DOI: 10.1007/s10797-025-09894-9.
• Dohyung Kim, 2025, "Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1934-1959, December, DOI: 10.1007/s10797-025-09904-w.
• Sarah M. Rovito & John Kamp & Amir Etemadi, 2025, "Exploring Department of the Navy SBIR Phase III awards and corresponding public sector commercialization success factors," The Journal of Technology Transfer, Springer, volume 50, issue 4, pages 1363-1395, August, DOI: 10.1007/s10961-024-10141-2.
• Andris Saulitis & Philipp Chapkovski, 2025, "Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance," Public Choice, Springer, volume 203, issue 1, pages 237-275, April, DOI: 10.1007/s11127-024-01194-w.
• Masato Oikawa & Koichiro Onishi, 2025, "Impact of financial support expansion on restaurant entries and exits during the COVID-19 pandemic," Small Business Economics, Springer, volume 64, issue 2, pages 645-689, February, DOI: 10.1007/s11187-024-00912-4.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Ana Martins & João Pereira dos Santos & Fernando Pozzobon, 2025, "Sailing through Troubled Waters: Evidence from the APOIAR Program," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 190, May, revised May 2025.
• Keshav Choudhary & Bhanu Gupta, 2025, "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2024-04, Jun.
• Krzysztof Gajewski & Mariusz Kapuściński, 2025, "Pandemic fiscal support measures and credit to non-financial corporations in Poland. Evidence from micro-level data," NBP Working Papers, Narodowy Bank Polski, number 374.
• Adam Bloomfield & Lucas Goodman & Shanthi Ramnath & Sita Slavov, 2025, "How Do Tax Incentives Influence Employer Decisions to Offer Retirement Benefits?," NBER Working Papers, National Bureau of Economic Research, Inc, number 34043, Jul.
• Alessandra Fenizia & Nicholas Y. Li & Luca Citino, 2025, "The (In)effectiveness of Targeted Payroll Tax Reductions," NBER Working Papers, National Bureau of Economic Research, Inc, number 34437, Oct.
• O. Arnal & U. Di Nallo & J-P. Martin, 2025, "La réforme du taux statutaire de l’Impôt sur les Sociétés," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2025-18.
• Oecd, 2025, "The drivers and impacts of subsidies to steel firms," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 184, Oct.
• Kazuki Onji & Roger H. Gordon & Tue Gørgens, 2025, "Takeovers and taxes: Estimates from a two-sided matching model," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-10, Sep.
• Antonia Hohmann & Valeria Merlo & Nadine Riedel, 2025, "Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 427-480.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Oxford Economic Papers, Oxford University Press, volume 77, issue 3, pages 885-904.
• Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2025, "How do corporate tax hikes affect investment allocation within multinationals?," Review of Finance, European Finance Association, volume 29, issue 2, pages 531-565.
• Anita Lovas & Edina Berlinger & Fanni Tóth, 2025, "Social Enterprise Under Moral Hazard: Who Gets State Subsidies and Active Financing?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 37, issue 1, pages 55-78, February, DOI: 10.1057/s41287-024-00656-7.
• Khemraj, Tarron & Pasha, Sukrishnalall, 2025, "Dynamic implications of fiscal policy on NPLs: theoretical analysis and panel-regression empirics," MPRA Paper, University Library of Munich, Germany, number 126458, Aug.
• João B. Duarte & Afonso S. Moura, 2025, "The Real and Financial Effects of Local Corporate Tax Increases: Evidence from Linked Firm–Bank Data," Working Papers, Banco de Portugal, Economics and Research Department, number w202511.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025, "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers, JDI Executive Programs, number 2025-05, Feb.
• Nu Nu Win & Jonathan Hambur & Robert Breunig, 2025, "Are Investment Tax Breaks Effective? Australian Evidence," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2025-01, Feb, DOI: 10.47688/rdp2025-01.
• Acurio, Balila & Tomarchio, Alessandro, 2025, "The Effects of Business Credit Support Programs: Evidence from a Regression Discontinuity Design," Working Papers, Banco Central de Reserva del Perú, number 2025-001, Jun.
• Manu Prathap & Anoop K. Suresh & Bichitrananda Seth & Samir Ranjan Behera, 2025, "Economic Uncertainty and Impact of Governments’ Spending on Economic Growth: An Empirical Study of Emerging Market Economies," Global Journal of Emerging Market Economies, Emerging Markets Forum, volume 17, issue 2, pages 180-198, May, DOI: 10.1177/09749101241287863.
• Marcos Takanohashi & Marcel Ribeiro & Friedrich Schneider, 2025, "The impact of inequality on the informal economy in Latin America and Caribbean with a MIMIC model," Empirical Economics, Springer, volume 69, issue 1, pages 181-211, July, DOI: 10.1007/s00181-025-02729-w.
• Le Thanh Ha, 2025, "Financial development and renewable energy consumption in Vietnam: evidence from a wavelet approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 27, issue 9, pages 20861-20885, September, DOI: 10.1007/s10668-022-02789-3.
• Min Liu & Wenjing Song & Siyi Cai, 2025, "Equity or efficiency: assessment of how intergovernmental fiscal transfer affects industrial firms’ energy efficiency in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 27, issue 9, pages 21131-21154, September, DOI: 10.1007/s10668-024-05482-9.
• Dianfei Luan & Hamid Mahmood & Samia Khalid & Bashir Ahmad Fida, 2025, "Asymmetric Impact of Green Innovation and Taxation on Environmental Sustainability in Developing Countries," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 16, issue 1, pages 5216-5237, March, DOI: 10.1007/s13132-024-01959-0.
• Sudipto Mundle, 2025, "The Growth Employment Paradox and How to Address it," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 23, issue 2, pages 319-331, June, DOI: 10.1007/s40953-025-00465-7.
• Robert Ullmann & Sophia Wörle, 2025, "Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications," Review of Managerial Science, Springer, volume 19, issue 8, pages 2327-2372, August, DOI: 10.1007/s11846-024-00812-7.
• Bernard Hoekman & Marco Sanfilippo & Filippo Santi & Rohit Ticku, 2025, "Trade, productivity, and services input intensity," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 161, issue 1, pages 309-337, February, DOI: 10.1007/s10290-024-00548-2.
• Miguel Ángel Vázquez Taín & María Bastida Domínguez & Alberto Vaquero García & Maite Cancelo Márquez, 2025, "Tributación efectiva de las Cooperativas en el Impuesto sobre Sociedades: evaluación y cuantificación de los beneficios fiscales para el caso español
  [Effective corporate taxation of cooperatives: ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 150, pages 102340-1023, DOI: 10.5209/reve.102340.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2025, "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," Tax Policy and the Economy, University of Chicago Press, volume 39, issue 1, pages 83-116, DOI: 10.1086/734962.
• Bernal Arkadiusz & Białek-Jaworska Anna, 2025, "Lower trade credit payment delays as a result of exclusion from tax deductible expenses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 5, pages 42-55, DOI: 10.2478/ijme-2025-0020.
• Stella Sophie Zilian, 2025, "Datenquellen für die Analyse von Berufen, Kompetenzen, Skills und Tasks," wiiw Research Reports in German language, The Vienna Institute for International Economic Studies, wiiw, number 31, Jan.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna‐Mariia Tkhir & Haomin Wang, 2025, "Taxation Of Top Incomes And Tax Avoidance," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 3, pages 983-1018, August, DOI: 10.1111/iere.12758.
• Xiufen Liu & Hongsheng Fang, 2025, "Value-Added Tax And Corporate Tax Burden: Evidence From China’S Value-Added Tax Rate Reform," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 06, pages 1469-1495, September, DOI: 10.1142/S021759082250059X.
• Michael Neel, 2025, "Country-Level Loss Aversion and the Market Response to Earnings News," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-51, March, DOI: 10.1142/S1094406024500215.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025, "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 288.
• Dyck, Daniel, 2025, "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 290.
• Braun, Anna-Sophie & Koch, Reinald & Sureth, Caren, 2025, "Tax complexity and firm value," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 299.
• Holtmann, Svea & Braun, Anna-Sophie & Cho, Jae & Koch, Reinald & Langenmayr, Dominika, 2025, "Investment effects of a quasi-robot tax: Evidence from South Korea," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 308.
• Burgold, Peter & Ernst, Anne & Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai, 2025, "Cap and Trade versus tradable performance standard: A comparison for Europe and China," Discussion Papers, Deutsche Bundesbank, number 02/2025.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local policy misperceptions and investment: Experimental evidence from firm decision makers," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-024.
• Arnemann, Laura & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes & Buhlmann, Florian & Karlsson, Christopher, 2025, "Narratives about fiscal policy: Are firm decision-makers' tax preferences driven by redistribution or fiscal consolidation motives?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-012.
• Gambato, Jacopo & Ganglmair, Bernhard & Krämer, Julia, 2025, "Regulatory capacity in a game of asymmetric regulation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-050.
• Bray, Sean & Bunn, Daniel & Gaul, Johannes & Spengel, Christoph, 2025, "OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-053.

2024

• Dao Thi Ha Anh & Nguyen Thi Thu Huong & Luu Thi Minh Ngoc & Bui Thi Quyen & Vu Viet Hoan & Pham Phuong Thao & Tran Phuong Tra & Nguyen Hong Thai & Do Thi Thuy Duong, 2024, "Factors Influencing the Intention of Leaders to Use HRIS Software in Small and Medium-Sized Enterprises," Advances in Decision Sciences, Asia University, Taiwan, volume 28, issue 3, pages 127-153.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024, "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 4, pages 194-222, November, DOI: 10.1257/pol.20220530.
• Ana-Gabriela RUSU, 2024, "The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 13-21, May, DOI: 10.37945/cbr.2024.05.02.
• Ana-Gabriela RUSU, 2024, "The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 68-76, June, DOI: 10.37945/cbr.2024.06.07.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024, "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 40-45, August, DOI: 10.37945/cbr.2024.08.05.
• Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024, "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 417-434, DOI: https://doi.org/10.15826/jtr.2024.1.
• Akin A. Cilekoglu, 2024, "“Emissions and Allowances in the EU Emissions Trading System after the Paris Agreement”," AQR Working Papers, University of Barcelona, Regional Quantitative Analysis Group, number 202401, Feb, revised Feb 2024.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2024, "Fiscal competition and two-way migration," BCL working papers, Central Bank of Luxembourg, number 183, Mar.
• Miguel Ángel González-Simón & Blanca Jiménez-García & Carmen Martínez-Carrascal, 2024, "Un análisis desagregado de la inversión empresarial desde el inicio de la pandemia," Boletín Económico, Banco de España, issue 2024/T2, DOI: https://doi.org/10.53479/36638.
• Miguel Ángel González-Simón & Blanca Jiménez-García & Carmen Martínez-Carrascal, 2024, "A disaggregated analysis of business investment since the outbreak of the pandemic," Economic Bulletin, Banco de España, issue 2024/Q2, DOI: https://doi.org/10.53479/36772.
• Matilde Cappelletti & Leonardo Maria Giuffrida & Gabriele Rovigatti, 2024, "Procuring survival," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1439, Feb.
• Josephine Namwanje & Kisu Yahaya & Pereez Nimusima & Kahdiri Rwambale, 2024, "Empirical Study on Procurement Planning Practices and Procurement Performance of Centenary Bank, Uganda," American Journal of Supply Chain Management, AJPO Journals Limited, volume 9, issue 1, pages 63-73.
• Innocente Murasi & John Karangwa & Christos Kotsogiannis & Luca Salvadori, 2024, "E-invoicing, Tax Audits and VAT Compliance," Working Papers, Barcelona School of Economics, number 1454, Jul.
• Nataliya Tyukhtenko & Olha Serezhenkova, 2024, "Digital transformation of the entrepreneurial environmentin the context of socio-cultural changes in modern business," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 4, pages 8-21, DOI: 10.53920/ES-2024-4-1.
• Thu Thi Hong Nguyen & Minh Hue Nguyen & Bich Ngoc Do & Minh Thi Hong Le, 2024, "The impact of access to finance and business environment on firm innovation in Vietnam: Moderating role of working experience of top manager," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 4, pages 55-74, DOI: 10.46223/HCMCOUJS.econ.en.14.4.3126.
• Lê Ngọc Đoan Trang & Đặng Ngọc Đại, 2024, "Tổng quan lý thuyết về Ý định và Hành vi tham gia vào hoạt động khởi tạo doanh nghiệp," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 19, issue 2, pages 61-71, DOI: 10.46223/HCMCOUJS.econ.vi.19.2.2575.
• Tarek A. Hassan & Stephan Hollander & Laurence Van Lent & Ahmed Tahoun, 2024, "The Global Impact of Brexit Uncertainty," Journal of Finance, American Finance Association, volume 79, issue 1, pages 413-458, February, DOI: 10.1111/jofi.13293.
• Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2024, "Procuring Survival," Journal of Industrial Economics, Wiley Blackwell, volume 72, issue 4, pages 1451-1506, December, DOI: 10.1111/joie.12395.
• Arbex Marcelo & Mattos Enlinson & Regatieri Rebeca, 2024, "Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 1, pages 1-44, January, DOI: 10.1515/bejm-2022-0193.
• Dinerstein Marcos & Patiño Peña Fausto, 2024, "Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 2, pages 633-675, DOI: 10.1515/bejm-2023-0138.
• Sanjit Dhami & Paolo Zeppini, 2024, "Green Technology Adoption under Uncertainty, Increasing Returns, and Complex Adaptive Dynamics," CESifo Working Paper Series, CESifo, number 10900.
• Sophie Cottet, 2024, "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series, CESifo, number 11076.
• Matilde Cappelletti & Leonardo M. Giuffrida, 2024, "Targeted Bidders in Government Tenders," CESifo Working Paper Series, CESifo, number 11142.
• Andreas Haufler & Bernhard Kassner, 2024, "Matching for Risk-Taking: Overconfident Bankers and Government-Protected Banks," CESifo Working Paper Series, CESifo, number 11336.
• Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024, "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series, CESifo, number 11458.
• Federico M. Accursi & Raúl Bajo-Buenestado & Raul Bajo-Buenestado, 2024, "Do Cooperatives Exercise Market Power? Evidence from Pass-Through to Retail Prices," CESifo Working Paper Series, CESifo, number 11473.
• Håkan Selin, 2024, "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series, CESifo, number 11491.
• Paul Schüle, 2024, "Essays in Public Economics and on Equality of Opportunity," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 108.
• Cappelletti, Matilde & Giuffrida, Leonardo Maria & Rovigatti, Gabriele, 2024, "Procuring Survival," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18796, Jan.
• Avdeenko, Alexandra & Kaiser, Maximilian & Kis-Katos, Krisztina & Reher, Leonie, 2024, "Sanctions, Sales, and Stigma: A Tale on the Performance of International Brands in Russia," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19215, Jul.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024, "Profit Shifting and International Tax Reforms," Working Papers, EU Tax Observatory, number 011, Dec.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2024-33.
• Yuhanis Ladewi & Meiryani Meiryani & Ahmad Syamil & Agustini Agustini & Agustinus Winoto, 2024, "The Relation between Climate Change and Carbon Emission Trading: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 1, pages 686-697, January.
• Winwin Yadiati & Meiryani Meiryani & A. S. L. Lindawati & Dianka Wahyuningtias & Zaidi Mat Daud & Lusianah Lusianah, 2024, "Exploring Carbon Disclosure Research for Future Research Agenda: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 3, pages 684-693, May.
• Zhu, Jun & Yang, Zhiwei, 2024, "How does flexible tax enforcement affect TFP? China’s exceptional approach," Journal of Asian Economics, Elsevier, volume 94, issue C, DOI: 10.1016/j.asieco.2024.101795.
• Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024, "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, volume 83, issue C, DOI: 10.1016/j.chieco.2023.102078.
• Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024, "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, volume 84, issue C, DOI: 10.1016/j.chieco.2024.102138.
• Lu, Shuling & Yang, Qijing, 2024, "Price of going green: The employment effects of the environmental protection tax in China," China Economic Review, Elsevier, volume 87, issue C, DOI: 10.1016/j.chieco.2024.102244.
• Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024, "Subsidy-driven firm growth: Does loan history matter? Evidence from a European Union subsidy program," Journal of Corporate Finance, Elsevier, volume 87, issue C, DOI: 10.1016/j.jcorpfin.2024.102592.
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024, "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, volume 170, issue C, DOI: 10.1016/j.jdeveco.2024.103292.
• Delalibera, Bruno R. & Cavalcanti Ferreira, Pedro & Gomes, Diego B.P. & Soares, Johann, 2024, "Tax reforms and network effects," Journal of Economic Dynamics and Control, Elsevier, volume 163, issue C, DOI: 10.1016/j.jedc.2024.104862.
• Li, Yunjian & Chen, Jiawen & Li, Li & Huang, Xiaojun, 2024, "Government innovation awards, innovation funds acquisition and enterprise innovation," Economic Analysis and Policy, Elsevier, volume 82, issue C, pages 846-864, DOI: 10.1016/j.eap.2024.04.021.
• Zheng, Qianwen & Liu, Zilan & Zhang, Yunxiao, 2024, "Does public pension promote or inhibit enterprise total factor productivity? Evidence from China," Economic Analysis and Policy, Elsevier, volume 84, issue C, pages 1690-1713, DOI: 10.1016/j.eap.2024.10.032.
• Xiong, Jiacai & Huang, Ling & Wang, Xin & Bai, Martin & Qin, Yafeng, 2024, "Local government fiscal stress and regional entrepreneurship: Evidence from a natural experiment in China," Economic Analysis and Policy, Elsevier, volume 84, issue C, pages 177-193, DOI: 10.1016/j.eap.2024.08.026.
• Hinterlang, Natascha, 2024, "Different effects of carbon pricing and border adjustment in Germany and Spain," Economic Modelling, Elsevier, volume 141, issue C, DOI: 10.1016/j.econmod.2024.106840.
• Xiong, Jiacai & Yang, Zelin & Zhu, Yushu, 2024, "Does information infrastructure curb corporate R&D manipulation? Evidence from China," Economics Letters, Elsevier, volume 235, issue C, DOI: 10.1016/j.econlet.2024.111562.
• Cui, Wei & Hicks, Jeffrey & Wiebe, Michael, 2024, "Administrative procedures as tax enforcement tools," Economics Letters, Elsevier, volume 237, issue C, DOI: 10.1016/j.econlet.2024.111649.
• Kenc, Turalay & Cevik, Emrah Ismail, 2024, "Global corporate tax policy space," Economic Systems, Elsevier, volume 48, issue 2, DOI: 10.1016/j.ecosys.2024.101197.
• Boah, Emmanuel & Ujah, Nacasius U., 2024, "Firm-level political risk and corporate R&D investment," Journal of Empirical Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jempfin.2024.101513.
• Wang, Yunfei & Li, Jinke & O'Leary, Nigel & Shao, Jing, 2024, "Banding: A game changer in the Renewables Obligation scheme in the United Kingdom," Energy Economics, Elsevier, volume 130, issue C, DOI: 10.1016/j.eneco.2024.107331.
• Shen, Yanyan & Guo, Feng & Li, Zhen, 2024, "Unintended effects of tax-sharing adjustments on firms' pollution emissions: Evidence from China," Energy Economics, Elsevier, volume 139, issue C, DOI: 10.1016/j.eneco.2024.107888.
• Matterne, Ilias & Roggeman, Annelies & Verleyen, Isabelle, 2024, "The impact of environmental taxation on innovation: Evidence from Canada," Energy Policy, Elsevier, volume 187, issue C, DOI: 10.1016/j.enpol.2024.114054.
• Zhao, Lexin & Peng, Gang & Feng, Qianbin, 2024, "VAT rate cut and corporate maturity mismatch: Evidence from China's VAT rate reform," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103131.
• Huang, Jianye & Li, Yuting & Wang, Shuai & Zhang, Jingkun, 2024, "Tax credits for employee education expenses and firm-specific human capital accumulation: Evidence from China," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103731.
• Chen, Dan & Tang, Yufei & Zhang, Yuan & Sun, Jingyu, 2024, "COVID-19, financing constraints, and performance of listed tourism companies: Evidence from China," Finance Research Letters, Elsevier, volume 65, issue C, DOI: 10.1016/j.frl.2024.105635.
• Burger, Anže & Marinč, Matej & Polanec, Sašo & Kotnik, Patricia, 2024, "Public procurement and bank lending," Finance Research Letters, Elsevier, volume 66, issue C, DOI: 10.1016/j.frl.2024.105623.
• Ma, Wenjing & Wang, Ruitian & Li, Yunlong & Yang, Junjie, 2024, "Can the policy of income taxes merger reduce air pollution emission of enterprises? Evidence from China," Finance Research Letters, Elsevier, volume 69, issue PB, DOI: 10.1016/j.frl.2024.106109.
• Chen, Biao & Lin, Huan & Shan, Biaoan & Xiao, Yundong, 2024, "Government investment in science and technology, digital transformation, and innovation in manufacturing enterprises," Finance Research Letters, Elsevier, volume 69, issue PB, DOI: 10.1016/j.frl.2024.106299.
• Fischer, Marcel & Jensen, Bjarne Astrup, 2024, "The tax shield increases the interest rate," Journal of Banking & Finance, Elsevier, volume 161, issue C, DOI: 10.1016/j.jbankfin.2024.107096.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024, "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, volume 218, issue C, pages 263-280, DOI: 10.1016/j.jebo.2023.12.013.
• Wu, Qingyang & Wang, Yaqi & Shen, Guangjun, 2024, "The green bonus of tax incentives: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, volume 227, issue C, DOI: 10.1016/j.jebo.2024.106740.
• Barrot, Jean-Noël & Bonelli, Maxime & Grassi, Basile & Sauvagnat, Julien, 2024, "Causal effects of closing businesses in a pandemic," Journal of Financial Economics, Elsevier, volume 154, issue C, DOI: 10.1016/j.jfineco.2024.103794.
• Tiboldo, G. & Castellari, E. & Moro, D., 2024, "The distributional implications of health taxes: A case study on the Italian sugar tax," Food Policy, Elsevier, volume 126, issue C, DOI: 10.1016/j.foodpol.2024.102671.
• Magud, Nicolas E. & Pienknagura, Samuel, 2024, "The return of expansionary austerity: Firms' investment response to fiscal adjustments in emerging markets," Journal of International Money and Finance, Elsevier, volume 143, issue C, DOI: 10.1016/j.jimonfin.2024.103072.
• Gonzalez-Pampillon, Nicolas & Nunez-Chaim, Gonzalo & Overman, Henry G., 2024, "The economic impacts of the UK's eat out to help out scheme," Journal of Urban Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.jue.2024.103682.
• Wang, Yunfei & Li, Jinke & O'Leary, Nigel & Shao, Jing, 2024, "Excess demand or excess supply? A comparison of renewable energy certificate markets in the United Kingdom and Australia," Utilities Policy, Elsevier, volume 86, issue C, DOI: 10.1016/j.jup.2023.101705.