Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H7: State and Local Government; Intergovernmental Relations
/ / / H71: State and Local Taxation, Subsidies, and Revenue

2026

• Robynn Cox & Jamein P. Cunningham & Alberto Ortega & Kenneth Whaley, 2026, "Black Lives: The High Cost of Segregation," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 1, pages 1-34, February, DOI: 10.1257/pol.20220083.
• Indriyana Puspitosari & Hadri Kusuma & Johan Arifin, 2026, "Macroeconomic Determinants of Tax Avoidance and the Moderating Role of Public Governance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 20-37.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series, CESifo, number 12422.
• Luis Eduardo Acuña Galindo Acuña Galindo & Hugo Fernando Guerrero Sierra & Jaime Edison Mora Rojas, 2026, "Smart Cities and their development: economic dynamics, global trends, and Latin American perspectives from a bibliometric analysis," Revista Tendencias, Universidad de Narino, volume 27, issue 01, pages 234-258, January, DOI: 10.22267/rtend.262701.293.
• Brian Z. Kapasa & Bwalya Chilolo, 2026, "An Assessment of the Effect of Revenue Collection on Local Authority’s Service Delivery in Zambia – A Case Study of Kalulushi Municipal Council," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 1, DOI: 10.59413/ajocs/v7.i1.11.
• Zhou, Xueren & Liu, Nian & Chen, Ran, 2026, "The impact of tax reduction policies on fine and confiscation revenues: Evidence from China’s VAT reform," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107431.
• Machielsen, Bas, 2026, "Democratization, personal wealth of politicians and voting behavior," Explorations in Economic History, Elsevier, volume 99, issue C, DOI: 10.1016/j.eeh.2025.101733.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• Hipp, Ann & Kohlisch, Enno, 2026, "Successful digital technology development: A multilevel and spatial approach on organizations and their ecosystems," Technological Forecasting and Social Change, Elsevier, volume 223, issue C, DOI: 10.1016/j.techfore.2025.124441.
• Kim, Taehoon & Jung, Hoyong, 2026, "Industrial robotisation and local taxes: Evidence from South Korea," Technology in Society, Elsevier, volume 84, issue C, DOI: 10.1016/j.techsoc.2025.103043.
• Chen, Yixin & Lyu, Bingyang & Niu, Mengqi, 2026, "Balancing efficiency and equity in fiscal decentralization: theory and evidence from China," World Development, Elsevier, volume 199, issue C, DOI: 10.1016/j.worlddev.2025.107226.
• Younes Elmaatani & Mohamed Atik, 2026, "Facteurs influençant la conformité fiscale des contribuables locaux : une analyse empirique dans le contexte de Khouribga," Post-Print, HAL, number hal-05437615, Jan, DOI: 10.5281/zenodo.18023787.
• Toshiyuki Uemura, 2026, "Strategic Price Competition between Local Governments with the Brand Externalities of Reciprocal Gifts in the Hometown Tax Donation (Furusato Nozei) System in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 305, Jan.
• Jian Chu & Raymond Fisman & Yongxiang Wang & Maoliang Ye, 2026, "Audit Centralization and Audit Quality: Evidence from Chinese Cities," NBER Working Papers, National Bureau of Economic Research, Inc, number 34776, Jan.
• Probowo Erawan Sastroredjo & Marcel Ausloos & Polina Khrennikova, 2026, "Multi-Benford’s laws and the potential for tax irregularities: the case of FTSE 100 companies," Empirical Economics, Springer, volume 70, issue 2, pages 1-33, February, DOI: 10.1007/s00181-025-02876-0.
• Jose Caraballo-Cueto, 2026, "Can colonial tax havens stimulate economic growth?," International Journal of Economic Policy Studies, Springer, volume 20, issue 1, pages 127-144, February, DOI: 10.1007/s42495-025-00163-5.
• Agrawal, David R. & Chen, Xinyu, 2026, "State and Local Tax Policy in a Time of Telework," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1708.

2025

• David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025, "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 1, pages 402-430, January, DOI: 10.1257/app.20220615.
• Thomas Le Barbanchon, 2025, "Taxes Today, Benefits Tomorrow," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 4, pages 155-183, October, DOI: 10.1257/app.20210550.
• Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 4, pages 223-259, October, DOI: 10.1257/app.20240029.
• Sebastian Siegloch & Nils Wehrhöfer & Tobias Etzel, 2025, "Spillover, Efficiency, and Equity Effects of Regional Firm Subsidies," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 144-180, February, DOI: 10.1257/pol.20220667.
• Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 273-310, February, DOI: 10.1257/pol.20220768.
• 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.
• Marius Brülhart & Jayson Danton & Raphaël Parchet & Jörg Schläpfer, 2025, "Who Bears the Burden of Local Taxes?," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 464-505, February, DOI: 10.1257/pol.20220462.
• Neale Mahoney, 2025, "Why Regulate Junk Fees?," Journal of Economic Perspectives, American Economic Association, volume 39, issue 4, pages 203-220, Fall, DOI: 10.1257/jep.20241409.
• Bellocchi, Alessandro & Lodi, Chiara & Marin, Giovanni & Travaglini, Giuseppe & Zavalloni, Matteo, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 381048, Dec, DOI: 10.22004/ag.econ.381048.
• Alessio Baldassarre & Danilo Carullo & Giacomo A. Di Fazio & Maurizio Salvatori, 2025, "A New Index for the Efficiency in Collecting the Waste Fee (TARI) by Italian Municipalities and Analyses through a Regression Tree Algorithm," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-22, Jun.
• Olufunmilayo Temitope Alakija & Agboola Hammed Yusuf & Ganiy Adewale Elegbede & Abiola Shittu & Javan Semana, 2025, "The Impact of Subnational Internally Generated Revenue on Infrastructural Development: The Case of Kwara State, Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 24, issue 2, pages 528-554, DOI: https://doi.org/10.15826/vestnik.20.
• Leisan A. Gafarova, 2025, "Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 100-120, DOI: https://doi.org/10.15826/jtr.2025.1.
• Bantyergu Engida Bati, 2025, "Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 39-56, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Effiyaldi & Ayu Feranika & Mardiana R & Irfan Hassandi & Mira Gustiana Pangestu & Yosi Fahdillah, 2025, "Analysis of Optimal Tax Ratio and Efficiency of Regional Tax Revenue: A Case Study of Provinces in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 74-99, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Rina Hartanti & Rosmeli & Junaidi Junaidi & Fathiyah Fathiyah & Arna Suryani, 2025, "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 282-305, DOI: https://doi.org/10.15826/jtr.2025.1.
• Benjamin Yeboah & Kingsley Appiah & Michael Yeboah, 2025, "Is there a Causal Effect Between the Climate Vulnerability Components and the Government Tax Revenue in Ghana? ARDL Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 643-661, DOI: https://doi.org/10.15826/jtr.2025.1.
• Moïse Laïfoya Lawin, 2025, "Estimation of the sub-national fiscal potential of WAEMU countries using satellite images of nighttime lights data," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 678-691, DOI: https://doi.org/10.15826/jtr.2025.1.
• Mordekhay Mintz & Boris A. Portnov, 2025, "Assessing the of Fairness of Local Property Taxation: A Case Study of Tel Aviv, Israel," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 903-917, 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.
• Alberto Porto, 2025, "Finanzas Subnacionales y Federalismo Fiscal. La coparticipación de impuestos desde el km 0. Principios y el caso argentino," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 051, Jul.
• Abhishek Seth & Manish Kumar Singh & Diya Uday, 2025, "Are property taxes buoyant? Evidence from Indian states," Working Papers, xKDR, number 42, Oct.
• Magdalena Poteralska, 2025, "Willingness to pay higher environmental taxes in selected European countries: An empirical analysis," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 221-242.
• Stoyan Prodanov & Svetlana Avrionova & Mariyana Pavlova-Banova & Petko Angelov, 2025, "Socio-Economic Risks Impact on Tax Revenues of EU Member States in the Context of COVID-19," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 20-42.
• Angel De la Fuente, 2025, "España | Liquidación de 2023 del sistema de financiación de las CC. AA. de régimen común
  [Spain | The 2023 settlement under the common system of autonomous communities financing]," Working Papers, BBVA Bank, Economic Research Department, number 25/10, Aug.
• Angel De la Fuente, 2025, "España | Financiación de las comunidades autónomas de régimen común, 2002-2023
  [Spain | Financing of the Autonomous Communities under the Common Regime, 2002–2023]," Working Papers, BBVA Bank, Economic Research Department, number 25/15, Dec.
• Dmitry Pozhidaev, 2025, "Determinants of urban economic resilience: Insights from the COVID-19 lockdown experience in sixteen cities of the global south," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 245, pages 101-132, April – J.
• Mirjam Bächli & Albrecht Glitz, 2024, "Immigration, Inequality and Income Taxes," Working Papers, Barcelona School of Economics, number 1470, Dec.
• Chang Andrew C. & Cohen Linda R. & Glazer Amihai & Paul Urbashee, 2025, "The Political Timing of Tax Policy: Evidence from U.S. States," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 3, pages 505-548, DOI: 10.1515/bejeap-2024-0333.
• Aisha Baisalova, 2025, "Spatial Heterogeneity in Tax Sensitivity: Evidence from Cross-State Cigarette Purchases," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp803, Oct.
• Aisha Baisalova, 2025, "How State Borders Shape the Impact of Cigarette Taxes on Prices," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp804, Nov.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Public Administrators as Politicians in Office," CESifo Working Paper Series, CESifo, number 11626.
• Thomas Eichner & Marco Runkel, 2025, "Morality-Induced Leakage and Decentralized Environmental Policy," CESifo Working Paper Series, CESifo, number 11698.
• 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.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series, CESifo, number 12062.
• Thushyanthan Baskaran & Zohal Hessami & Alexander Sohl, 2025, "Populist Policymakers," CESifo Working Paper Series, CESifo, number 12199.
• Stefano Carattini & Ian Fletcher & Chad Kendall & Michael K. Price & Arthur Vu, 2025, "Experiencing Carbon Pricing," CESifo Working Paper Series, CESifo, number 12206.
• Rino Heim & Benedikt Marxer, 2025, "Direct Democracy and State Government Finances," CESifo Working Paper Series, CESifo, number 12297.
• Sanjeev Gupta & João Tovar Jalles & Ainhoa Petri-Hidalgo, 2025, "Estimating Health Tax Capacity, Effort, and Potential: Evidence from a Global Panel," Working Papers, Center for Global Development, number 727, Sep.
• Nam T. Vu & Kiet Tuan Duong & Luu Duc Toan Huynh, 2025, "Tax Incentives under Sanctions: Evidence from Russian Tax Authorities," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 121, Apr.
• Andr√©s √Ålvarez & Brigitte Casta√±eda & Marc Hofstetter Gasc√≥n, 2025, "Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 21389, Jun.
• Genjis Alberto Ossa González, 2025, "Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)," Revista Tendencias, Universidad de Narino, volume 26, issue 02, pages 241-271, July, DOI: 10.22267/rtend.2526.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25143, Dec.
• Anna Piil Damm & Ahmad Hassani & Anil Kumar & Juan Carlos Parra-Alvarez, 2025, "Medium-Run Impacts of Immigration on the Housing Market: Evidence from a Quasi-Experimental Shift-Share Instrument," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2578, Sep.
• Antonia Lopez Villavicencio & Hugo Oriola, 2025, "National elections and sub-national electoral cycles: Do strong fiscal rules matter in Europe?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-15.
• Tang, Meng, 2025, "Industrialize with tax structure change: Agricultural tax abolition and local industrial growth in China," China Economic Review, Elsevier, volume 90, issue C, DOI: 10.1016/j.chieco.2024.102339.
• Attanasio, Orazio & Meghir, Costas & Mommaerts, Corina & Zheng, Yu, 2025, "Growing apart: Declining within- and across-locality insurance in rural China," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103366.
• Lewis, Blane D. & Dong, Sarah, 2025, "The transition to direct mayoral elections in clientelistic environments: Causal public spending and service delivery effects," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103380.
• Ogawa, Akinobu & Kondoh, Haruo, 2025, "How does intergovernmental competition through hometown tax donation system affect local government efficiency?," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1444-1459, DOI: 10.1016/j.eap.2025.04.035.
• Biscione, Antonella & de Felice, Annunziata & Porcelli, Francesco, 2025, "Local administrations and the procurement of performance. Evidence from English local authorities," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101312.
• Scheifele, Fabian & Popp, David, 2025, "Not in my backyard? The local impact of wind and solar parks in Brazil," Energy Economics, Elsevier, volume 147, issue C, DOI: 10.1016/j.eneco.2025.108481.
• Li, Meng & Gu, Yunlong, 2025, "From fiscal decentralization to high-quality economic development: role of tax administration intensity," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107047.
• Kim, Yoonjung, 2025, "The effects of universal free lunch provision on student achievement: Evidence from South Korea," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107161.
• Hu, Jingxin & Yuan, Lihua & Liu, Bin & Li, Tao, 2025, "Government fiscal stress and firms’ choice of affiliates," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100470.
• Dolls, Mathias & Fuest, Clemens & Krolage, Carla & Neumeier, Florian, 2025, "Who bears the burden of real estate transfer taxes? Evidence from the German housing market," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103717.
• Chen, Ziyang & Chen, Ting & Lin, Yatang & Wang, Jin, 2025, "Building tall, falling short: An empirical assessment of Chinese skyscrapers," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103731.
• Wang, Qiuyi & Wu, Jing & Wu, Shuping, 2025, "Export slowdown and increasing land supply: Local government’s responses to export shocks in China," Journal of Urban Economics, Elsevier, volume 149, issue C, DOI: 10.1016/j.jue.2025.103796.
• Bury, Yannick & Feld, Lars P. & Köhler, Ekkehard A., 2025, "Do party ties increase transfer receipts in cooperative federalism? – Evidence from Germany," European Journal of Political Economy, Elsevier, volume 86, issue C, DOI: 10.1016/j.ejpoleco.2024.102630.
• Bischoff, Ivo & Das, Sourav & Kosfeld, Reinhold, 2025, "Does inter-municipal cooperation reduce the intensity of tax competition? Evidence on inter-local industrial parks in Germany," European Journal of Political Economy, Elsevier, volume 87, issue C, DOI: 10.1016/j.ejpoleco.2025.102649.
• Inukai, Shinya, 2025, "How do local governments and housing markets respond to demographic information shocks? Evidence from Japan’s Extinction Risk List," European Journal of Political Economy, Elsevier, volume 87, issue C, DOI: 10.1016/j.ejpoleco.2025.102663.
• Lockwood, Benjamin & Porcelli, Francesco & Rockey, James, 2025, "In the grip of Whitehall? The effects of party control on local fiscal policy in England," European Journal of Political Economy, Elsevier, volume 89, issue C, DOI: 10.1016/j.ejpoleco.2025.102697.
• De Benedetto, Marco Alberto & Giacobbe, Pasquale & Mosca, Andrea, 2025, "Female political representation and budget forecast errors," European Journal of Political Economy, Elsevier, volume 90, issue PB, DOI: 10.1016/j.ejpoleco.2025.102766.
• Robinson, Sarah & Tazhitdinova, Alisa, 2025, "One hundred years of U.S. state taxation," Journal of Public Economics, Elsevier, volume 241, issue C, DOI: 10.1016/j.jpubeco.2024.105273.
• Baker, Scott R. & Janas, Pawel & Kueng, Lorenz, 2025, "Correlation in state and local tax changes," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105275.
• Del Carmen, Giselle & Garriga, Santiago & Ponce, Wilman & Scot, Thiago, 2025, "Two decades of top income shares in Honduras," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105362.
• Spreen, Thomas Luke & Wang, Ziyuan & Yang, Lang (Kate), 2025, "Industrial automation and local public goods," Journal of Public Economics, Elsevier, volume 247, issue C, DOI: 10.1016/j.jpubeco.2025.105394.
• Guo, Audrey & Wallskog, Melanie, 2025, "New employer payroll taxes and entrepreneurship," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105469.
• 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.
• Kang, Youngho & Lee, Dongwon & Min, Sujin, 2025, "Ideology, intergovernmental transfers, and public health spending: Evidence from South Korea," Regional Science and Urban Economics, Elsevier, volume 110, issue C, DOI: 10.1016/j.regsciurbeco.2024.104074.
• Ambrose, Brent W. & Valentin, Maxence, 2025, "Federal tax policy and the capitalization of local public goods," Regional Science and Urban Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.regsciurbeco.2025.104129.
• Notsu, Naruki & Hirota, Haruaki & Akai, Nobuo, 2025, "Inter-municipal cooperation and tax enforcement capabilities," Regional Science and Urban Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.regsciurbeco.2025.104137.
• Mauri, Nicola & Peter, Linus, 2025, "The influence of intergovernmental transfers on local taxes: Evidence from Switzerland," Regional Science and Urban Economics, Elsevier, volume 115, issue C, DOI: 10.1016/j.regsciurbeco.2025.104153.
• Cuberes, David & Moral-Benito, Enrique & Quintana, Javier, 2025, "Urban accounting and welfare in Spain," Regional Science and Urban Economics, Elsevier, volume 115, issue C, DOI: 10.1016/j.regsciurbeco.2025.104160.
• Bargain, Olivier B. & Vincent, Rose Camille & Caldeira, Emilie, 2025, "Shine a (night)light: Decentralization and economic development in Burkina Faso," World Development, Elsevier, volume 187, issue C, DOI: 10.1016/j.worlddev.2024.106851.
• Bargain, Olivier B. & Vincent, Rose Camille & Caldeira, Emilie, 2025, "Corrigendum to “Shine a (night)light: Decentralization and economic development in Burkina Faso” [World Dev. 187(2025) 106851]," World Development, Elsevier, volume 190, issue C, DOI: 10.1016/j.worlddev.2025.106968.
• Kharel, Raj & Rodríguez-Pose, Andrés, 2025, "Devolution and economic resilience in Nepal," World Development, Elsevier, volume 195, issue C, DOI: 10.1016/j.worlddev.2025.107154.
• Raj Kharel & Andres Rodriguez-Pose, 2025, "Devolution and Economic Resilience in Nepal," Papers in Evolutionary Economic Geography (PEEG), Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, number 2523, Aug, revised Aug 2025.
• Kharel, Raj & Rodríguez-Pose, Andrés, 2025, "Devolution and economic resilience in Nepal," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129012, Nov.
• Hessami, Zohal & Häcker, Timo & Thomas, Maximilian, 2025, "Public administrators as politicians in office," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130277, Dec.
• Alessandro Bellocchi & Chiara Lodi & Giovanni Marin & Giuseppe Travaglini & Matteo Zavalloni, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," Working Papers, Fondazione Eni Enrico Mattei, number 2025.32, Dec.
• Korpela, Heikki, 2025, "Experience rating the unemployment insurance tax: simulation results for Finland," Working Papers, VATT Institute for Economic Research, number 173.
• Matteo Crosignani & Martin Hiti, 2025, "Losses from Natural Disasters: County-Level Data on Damages, Injuries, and Fatalities," Staff Reports, Federal Reserve Bank of New York, number 1156, Jul, DOI: 10.59576/sr.1156.
• Alessandro Sovera, 2025, "When Integration Backfires: Examining the Effects of Mandatory Inter-Municipal Cooperation on Local Housing Markets," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 40, Dec.
• Olivier B Bargain & Rose C Vincent & Emilie Caldeira, 2025, "Shine a (night)light: decentralization and economic development in Burkina Faso
  [Décentralisation et développement économique au Burkina Faso : un éclairage (nocturne)]," Post-Print, HAL, number hal-04848641, Mar, DOI: 10.1016/j.worlddev.2024.106851.
• Olivier Bargain & Rose Camille Vincent & Emilie Caldeira, 2025, "Shine a (night)light: decentralization and economic development in Burkina Faso
  [Décentralisation et développement économique au Burkina Faso : un éclairage (nocturne)]," Post-Print, HAL, number hal-05088873, Jan.
• Asmae Aqzzouz & Nathalie Picard, 2025, "Residential mobility and life cycle: examination of the influence of local taxes," Working Papers, HAL, number hal-04860905, Jan.
• Antonia Lopez Villavicencio & Hugo Oriola, 2025, "National elections and sub-national electoral cycles: Do strong fiscal rules matter in Europe?," Working Papers, HAL, number hal-05002552, Mar.
• Zoriana Lobodina & Yurii Lushnei & Ruslan Lobodin & Yurii Chernyshenko & Yaroslav Kiveliuk, 2025, "Budget Revenues as a Means of Ensuring the Financial Stability of Communities," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-63, December, DOI: 10.33146/2518-1181-2025-4(110)-54-6.
• Pavlina Fuhelo, 2025, "Tourist Tax in the Structure of Local Budget Revenues: The Experience of Ukraine and Poland," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 89-95, December, DOI: 10.33146/2518-1181-2025-4(110)-89-9.
• José María Durán-Cabré & Alejandro Esteller-Moré, 2025, "The role of the carrot and stick in tax compliance in a decentralised context," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/02.
• Cruces, Guillermo & Tortarolo, Dario & Vazquez-Bare, Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17692, Feb.
• van der List, Catherine, 2025, "How Do Establishments Choose Their Location? Taxes, Monopsony, and Productivity," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17742, Feb.
• 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.
• Albert Rutten & Nils Verheuvel, 2025, "Then Only Two Wise Men Came from the East: A Reduction in the Tax Subsidy for High-Skilled Immigrants," De Economist, Springer, volume 173, issue 3, pages 449-474, September, DOI: 10.1007/s10645-025-09455-9.
• Tiemele Aristide Affroumou, 2025, "(Re)understanding the relationship between fiscal decentralization and property tax revenue: insights from developing and developed countries," Economic Change and Restructuring, Springer, volume 58, issue 3, pages 1-48, June, DOI: 10.1007/s10644-025-09883-2.
• Austin J. Drukker, 2025, "Internal migration and the effective price of state and local taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 163-194, February, DOI: 10.1007/s10797-024-09828-x.
• Ikechukwu Andrew Mobosi & Patrick Onochie Okonta, 2025, "Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 828-850, June, DOI: 10.1007/s10797-024-09851-y.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Public administrators as politicians in office," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1960-1987, December, DOI: 10.1007/s10797-025-09882-z.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Correction to: Public administrators as politicians in office," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1988-1989, December, DOI: 10.1007/s10797-025-09921-9.
• Toshiyuki Uemura, 2025, "Structure of the Hometown Tax Donation (Furusato Nozei) Market and Revenue and Expenditure Structure of Local Governments in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 288, Mar.
• Toshiyuki Uemura, 2025, "Hometown Tax Donation (Furusato Nozei) and Reciprocal Gift Consumption in Japan -Economic Analysis of Brand Power and Transportation Costs-," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 294, Jun.
• Steve Billon, 2025, "To tax or to spend first? On the commitment to policy instruments in a decentralized leadership game," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2025-02.
• Jean-Philippe Meloche & Fanny Tremblay-Racicot, 2025, "Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 71, Sep.
• Jean-Philippe Meloche, 2025, "Fiscal Gains from Real Estate Development: The Case of Québec Municipalities," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 72, Oct.
• Giorgio Chiovelli & Leopoldo Fergusson & Luis R. Martínez & Juan David Torres & Felipe Valencia Caicedo, 2025, "Bourbon Reforms, State Capacity, and Revolution in the Spanish Empire," Documentos de Trabajo/Working Papers, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo., number 2504.
• David R. Agrawal & James M. Poterba & Owen M. Zidar, 2025, "Policy Responses to Tax Competition," NBER Books, National Bureau of Economic Research, Inc, number agra-3, January.
• Gordon Hanson & Dani Rodrik & Rohan Sandhu, 2025, "The US Place-Based Policy Supply Chain," NBER Chapters, National Bureau of Economic Research, Inc, "The Economics of Place-Based Policies".
• Gordon H. Hanson & Dani Rodrik & Rohan Sandhu, 2025, "The U.S. Place-Based Policy Supply Chain," NBER Working Papers, National Bureau of Economic Research, Inc, number 33511, Feb.
• Philipp Grunau & Florian Hoffmann & Thomas Lemieux & Mirko Titze, 2025, "Who Benefits from Place-Based Policies? Evidence from Matched Employer-Employee Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 33785, May.
• Michael C. Best & Luigi Caloi & François Gerard & Evan Plous Kresch & Joana Naritomi & Laura Zoratto, 2025, "Greener on the Other Side: Inequity and Tax Compliance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34062, Jul.
• Dhaval M. Dave & Tessie Krishna & Yang Liang & Joseph J. Sabia, 2025, "Are E-Cigarette Taxes Losing their Bite?," NBER Working Papers, National Bureau of Economic Research, Inc, number 34544, Dec.
• Chetana Chaudhuri & Subrata Rath & Ujala Kumari & Sanjib Pohit & Soumi Roy Chowdhury, 2025, "Public Financing for Renewable Energy Sector Development: Recommendations for the 16th Finance Commission," NCAER Working Papers, National Council of Applied Economic Research, number 186, Aug.
• Benjamin Lockwood & Francesco Porcelli & James Rockey, 2025, "In the grip of Whitehall? The effects of party control on local fiscal policy in England," Discussion Papers, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP), number 2025-06.
• Sri Hari Nayudu A. & Chakraborty, Lekha, 2025, "Fiscal Transparency and Budgetary Processes in India: Issues before the 16th Finance Commission," Working Papers, National Institute of Public Finance and Policy, number 25/424, Mar.
• Mukherjee, Sacchidananda, 2025, "How to Mitigate Revenue Uncertainty Related to Restructuring the GST Rate Structure?," Working Papers, National Institute of Public Finance and Policy, number 25/429, Jul.
• Jens Mathias Arnold & Piet Battiau & Falilou Fall & Karoline Spies, 2025, "The reform of Brazil’s consumption tax system: A historic achievement," OECD Economics Department Working Papers, OECD Publishing, number 1848, Nov.
• Carina DAN & Ioana Florina COITA, 2025, "Cultural Roots Of Tax Evasion: A Cross-Country Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 157-168, July.
• Hanson, Gordon H. & Rodrik, Dani & Sandhu, Rohan, 2025, "The U.S. Place-Based Policy Supply Chain," SocArXiv, Center for Open Science, number 2bg7a_v1, May, DOI: 10.31219/osf.io/2bg7a_v1.
• Enea Baselgia & Isabel Z Martínez, 2025, "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," The Economic Journal, Royal Economic Society, volume 135, issue 668, pages 1388-1409.
• Áureo de Paula & Imran Rasul & Pedro C L Souza, 2025, "Identifying Network Ties from Panel Data: Theory and an Application to Tax Competition," The Review of Economic Studies, Review of Economic Studies Ltd, volume 92, issue 4, pages 2691-2729.
• Sato, Hideki, 2025, "Sales tax evasion: The case of monopolists," MPRA Paper, University Library of Munich, Germany, number 127426, Dec.
• Maciel, Mateus & Zuchowski, David, 2025, "Digital highways to development: Mobile internet and tax revenues in Brazil," MPRA Paper, University Library of Munich, Germany, number 127865, Dec.
• Ana Abrunhosa & António Galvão & Sofia Terlica, 2025, "Descentralização em Portugal: Financiamento, Desafios e Perspetivas do Novo Modelo," Working Papers, Banco de Portugal, Economics and Research Department, number o202502.
• 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.
• Brian Prest & Daniel Raimi & Zachary D. Whitlock, 2025, "Assessing the Future of Oil and Gas Production and Local Government Revenue in Five Western US Basins," The Energy Journal, , volume 46, issue 1, pages 45-65, January, DOI: 10.1177/01956574241290609.
• Gabrielle Pepin, 2025, "The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit," ILR Review, Cornell University, ILR School, volume 78, issue 4, pages 645-666, August, DOI: 10.1177/00197939251329844.
• Qianwen Cao & Bing Ye, 2025, "Environmental Regulation and Granting of Land-Use Rights," Public Finance Review, , volume 53, issue 3, pages 371-411, May, DOI: 10.1177/10911421251317282.
• John D. Stavick & HoaPhu Tran, 2025, "Leaving Money on the Table: Nudging Taxpayers to Claim a Refundable State Income Tax Credit," Public Finance Review, , volume 53, issue 4, pages 415-439, July, DOI: 10.1177/10911421251327176.
• Jedah Nyaboe Ogweno & Gervasio Semedo, 2025, "Fiscal Performance and Intergovernmental Fiscal Relations in Developing Countries," Public Finance Review, , volume 53, issue 4, pages 468-505, July, DOI: 10.1177/10911421241305733.
• Yoshimi Adachi & Hikaru Ogawa, 2025, "Cross-border shopping, E-commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, volume 9, issue 2, pages 605-627, June, DOI: 10.1007/s41685-025-00380-y.
• Yoshimi Adachi & Hikaru Ogawa, 2025, "Correction: Cross‑border shopping, E‑commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, volume 9, issue 3, pages 903-904, September, DOI: 10.1007/s41685-025-00389-3.
• José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2025, "Discovering tax decentralization: does it impact marginal willingness to pay taxes?," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 42, issue 1, pages 265-295, April, DOI: 10.1007/s40888-024-00351-0.
• Nguyen Doan & Canh Phuc Nguyen, 2025, "Women in parliament and fiscal decentralization," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 42, issue 3, pages 771-798, October, DOI: 10.1007/s40888-025-00380-3.
• Kovuri Akash Yadav & Anoop K. Suresh & Samir Ranjan Behera & Ramesh Golait, 2025, "Measuring Horizontal Fiscal Imbalance Amongst Indian States: A Club Convergence Approach," India Studies in Business and Economics, Springer, in: K. R. Shanmugam, "India's Public Finance and Policy Challenges in the 2020s", DOI: 10.1007/978-981-96-2860-5_19.
• Dhaval M. Dave & Yang Liang & Caterina Muratori & Joseph J. Sabia, 2025, "The effects of recreational marijuana legalization on employment and earnings," Journal of Population Economics, Springer;European Society for Population Economics, volume 38, issue 2, pages 1-41, June, DOI: 10.1007/s00148-025-01100-8.
• Alessandro Bellocchi & Chiara Lodi & Giovanni Marin & Giuseppe Travaglini & Matteo Zavalloni, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," SEEDS Working Papers, SEEDS, Sustainability Environmental Economics and Dynamics Studies, number 1625, Dec, revised Dec 2025.
• Šimon Uličný & Alena Andrejovská, 2025, "Corporate tax rates in the EU: harmonisation and competition from the perspective of convergence analyses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 1, pages 305-315, September, DOI: 10.9770/r6385869332.
• María Cadaval-Sampedro & Ana Herrero-Alcalde & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2025, "Extreme events and the resilience of decentralised governance," Regional Studies, Taylor & Francis Journals, volume 59, issue 1, pages 2255627-225, December, DOI: 10.1080/00343404.2023.2255627.
• Ali Enami & Kile Byington & James Alm, 2025, "Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries," Working Papers, Tulane University, Department of Economics, number 2509, Nov.
• Agrawal, David R. & Poterba, James M. & Zidar, Owen M. (ed.), 2025, "Policy Responses to Tax Competition," National Bureau of Economic Research Books, University of Chicago Press, number 9780226838595, edition 1, ISBN: ARRAY(0x70117948).
• Sutirtha Bagchi, 2025, "The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax," National Tax Journal, University of Chicago Press, volume 78, issue 2, pages 327-367, DOI: 10.1086/733662.
• Larysa Minzyuk & Rosaria Vega Pansini & Francesco Vidoli, 2025, "Fiscal Autonomy and Tax Compliance:insights from Italy’s Municipal Waste Tax," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 2502, revised 2025.
• Priambodo Aji & Anwar Nurul & Suharno, 2025, "Does Digital Literacy Mediate the Relationship bBetween ICT and Regional Own-Source Revenue?," Economics, Sciendo, volume 13, issue 2, pages 203-222, DOI: 10.2478/eoik-2025-0037.
• Samir Laissouf & Kamel Lahouel, 2025, "Impact of fuel subsidies on economic growth in energy-exporting countries: analysis with panel data," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 18, issue 1, pages 36-46, DOI: 10.2478/ers-2025-0004.
• Szymkowiak Marcin & Wyszkowska Dorota, 2025, "Population aging as a factor limiting the revenue potential of local government units. A case study of gminas in Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 2, pages 146-157, DOI: 10.2478/ijme-2024-0036.
• Döring Thomas & Wohltmann Matthias, 2025, "Massive Krise der Kommunalfinanzen," Wirtschaftsdienst, Sciendo, volume 105, issue 8, pages 583-590, DOI: 10.2478/wd-2025-0149.
• Cruces,Guillermo & Tortarolo, Dario & Vazquez-Bare,Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," Policy Research Working Paper Series, The World Bank, number 11059, Feb.
• Jesús López-Rodríguez & Jubelly Marcela Ortiz-Muñoz & Brais Pociña-Sánchez, 2025, "Spatial Heterogeneity Patterns in the Local Business Tax Rate Across Colombian Municipalities," Economic Research Guardian, Mutascu Publishing, volume 15, issue 1, pages 47-61, June.
• Mauro, M.; & Porcelli, F.; & Vidoli, F.;, 2025, "Spatial Clustering with Functional Trend Data: An Application to Italian Health Tax Detractions," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 25/05, May.
• Gerhards, Eva & Thöne, Michael, 2025, "Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform: Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 35.
• Schuß, Eric & Thöne, Michael, 2025, "Gesamtperspektive 2045: Klimaorientierte Transformation des kommunalen Kapitalstocks," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 37.
• Neumeier, Florian & Gstrein, David & Peichl, Andreas & Zamorski, Pascal, 2025, "Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325380.
• Eichner, Thomas & Runkel, Marco, 2025, "Morality-induced leakage and decentralized environmental policy," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325421.
• 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.
• Steger, Paul, 2025, "Trickling down or trickling away? Municipal fiscal responses to higher-level tax reforms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-073.

2024

• Cédric Chambru & Emeric Henry & Benjamin Marx, 2024, "The Dynamic Consequences of State Building: Evidence from the French Revolution," American Economic Review, American Economic Association, volume 114, issue 11, pages 3578-3622, November, DOI: 10.1257/aer.20220110.
• Ines Helm & Jan Stuhler, 2024, "The Dynamic Response of Municipal Budgets to Revenue Shocks," American Economic Journal: Applied Economics, American Economic Association, volume 16, issue 4, pages 484-527, October, DOI: 10.1257/app.20220718.
• Joshua Rauh & Ryan Shyu, 2024, "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 34-86, February, DOI: 10.1257/pol.20200500.
• Traviss Cassidy & Mark Dincecco & Ugo Antonio Troiano, 2024, "The Introduction of the Income Tax, Fiscal Capacity, and Migration: Evidence from US States," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 359-393, February, DOI: 10.1257/pol.20210388.
• David R. Agrawal & Kenneth Tester, 2024, "State Taxation of Nonresident Income and the Location of Work," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 447-481, February, DOI: 10.1257/pol.20210567.
• 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.
• Juan Carlos Suárez Serrato & Owen Zidar, 2024, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, volume 114, pages 358-363, May, DOI: 10.1257/pandp.20241097.
• Pierre Bachas & Anders Jensen & Lucie Gadenne, 2024, "Tax Equity in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 55-80, Winter, DOI: 10.1257/jep.38.1.55.
• Jon Bakija, 2024, "The US Individual Income Tax: Recent Evolution and Evidence," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 33-60, Summer, DOI: 10.1257/jep.38.3.33.
• Colomé Rinaldo Antonio, 2024, "Pacto de Mayo. La oportunidad para un nuevo pacto fiscal," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4720, Nov.
• Qi Dong & Yuriy Bilan, 2024, "Effect of Free Trade Area Policy on Innovation Capability in the Service Industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 26, issue 66, pages 589-589, Aprilie.
• Desislava Zheleva Kalcheva & Daniela Ushatova, 2024, "Property Tax In Bulgaria €“ The Need For Updating The Tax Base," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 33, pages 161-196, June, DOI: 10.47743/rebs-2024-1-0007.
• Rachmawati Meita Oktaviani & Abdul Rohman & Zulaikha Zulaikha, 2024, "CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 149-161, DOI: https://doi.org/10.15826/jtr.2024.1.
• Annathasia P. Erasashanti & Yohanes Ferry Cahaya & Rizki Yuniarti & Muhammad Rifaldi & Johan Hendri Prasetyo, 2024, "The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 162-180, DOI: https://doi.org/10.15826/jtr.2024.1.
• Thuy Nguyen Thi Le & Yen Mac Thi Hai & Tran Cuong Thi & Minh Nguyen Thi Hong, 2024, "The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 214-227, DOI: https://doi.org/10.15826/jtr.2024.1.
• Tekalign Negash Kebede & Obsa Teferi Erena & Elias Pawulos Bawiso, 2024, "Determinants of Tax Revenue: A Cointegration and Causality Analysis for Ethiopia, 1992–2022," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 493-509, DOI: https://doi.org/10.15826/jtr.2024.1.
• Naftaly Mose & Michael Fumey & Stoyan Tanchev, 2024, "Impact of Tax Revenue and Government Expenditure on Public Debt in Eastern Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 539-555, DOI: https://doi.org/10.15826/jtr.2024.1.
• Karvina Widyo Palupi & Ica Rika Candraningrat, 2024, "The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 609-627, DOI: https://doi.org/10.15826/jtr.2024.1.
• Max Löffler & Sebastian Siegloch, 2024, "Welfare Effects of Property Taxation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 331, Jul.
• Angel De la Fuente, 2024, "España | Liquidación de 2022 del sistema de financiación de las CC. AA. de régimen común
  [Spain | The 2022 settlement under the common system of autonomous communities financing]," Working Papers, BBVA Bank, Economic Research Department, number 24/09, Aug.
• Angel De la Fuente, 2024, "España | Evolución de la financiación de comunidades autónomas de régimen común, 2002-2022
  [Spain | Changes in the financing of common regime autonomous communities, 2002-2022]," Working Papers, BBVA Bank, Economic Research Department, number 24/12, Oct.
• Pedro Elosegui, 2024, "La instrumentación de la política monetaria y el impacto económico de los tributos subnacionales: El caso de Argentina," BCRA Working Paper Series, Central Bank of Argentina, Economic Research Department, number 2024115, Jul.
• Alexander Myasnikov & Vadim Tarasov & Anna Averyanova & Maxim Tkachenko, 2024, "Regional finance and fiscal regulation: estimating fiscal multiplier," Bank of Russia Working Paper Series, Bank of Russia, number wps138, Dec.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2024, "Fiscal federalism and foreign direct investment – An empirical analysis," The World Economy, Wiley Blackwell, volume 47, issue 6, pages 2287-2331, June, DOI: 10.1111/twec.13547.
• Audrey Guo, 2024, "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-35, Jun.
• Fabian Scheifele & David Popp, 2024, "Not in My Backyard? The Local Impact of Wind and Solar Parks in Brazil," CESifo Working Paper Series, CESifo, number 11023.
• Enea Baselgia & Isabel Z. Martínez, 2024, "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 11093.