Research classified by Journal of Economic Literature (JEL) codes

2025

• Nelly Popova, 2025, "The BEPS Project and International Tax Competition," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 181-188, December.
• Henrike Sternberg & Janina Isabel Steinert & Tim Büthe, 2025, "Inequality aversion and international distribution preferences: The case of the Covid-19 vaccine rollout," Munich Papers in Political Economy, Munich School of Politics and Public Policy and the School of Management at the Technical University of Munich, number 43, Jul.
• Musselli Andrea, 2025, "Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 185-198, DOI: 10.1515/ael-2024-0010.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the ba," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Schnellenbach Jan, 2025, "On the Reform of Fiscal Rules in the European Union: What Has Been Achieved, and How Did We Get Here?," The Economists' Voice, De Gruyter, volume 22, issue 1, pages 59-80, DOI: 10.1515/ev-2024-0060.
• Bård Harstad & Anke Kessler & Anke S. Kessler, 2025, "Present Bias in Politics and Self-Committing Treaties," CESifo Working Paper Series, CESifo, number 11744.
• Alessandro Ferrari & Sébastien Laffite & Mathieu Parenti & Farid Toubal, 2025, "Taxer les multinationales à l’ère du retour de l’unilatéralisme," La Lettre du CEPII, CEPII research center, issue 458.
• Sébastien Laffitte & Edoardo Montagner, 2025, "Effective Tax Blacklists: Rethinking Criteria For the 21st Century," Reports, EU Tax Observatory, number 008.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001–2023," Working Papers, EU Tax Observatory, number 041, Dec.
• Sarah Godar & Hjalte Boas & Matthew Collin & Carolina Moura & Andreas Økland, 2025, "Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 319-327.
• Karsten Neuhoff & Fernanda Ballesteros & Antonia Kurz & Paula Niemöller, 2025, "Reform des CO2-Grenzausgleichs ist entscheiden für wettbewerbsfähige Industrie," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 47, pages 753-760.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001-2023," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2150.
• Bańkowski, Krzysztof & Benalal, Nicholai & Bouabdallah, Othman & De Stefani, Roberta & Huber, Christian & Jacquinot, Pascal & Nerlich, Carolin & Rodríguez-Vives, Marta & Szörfi, Béla & Zorell, Nico & , 2025, "Four years into the Next Generation EU programme: an updated preliminary evaluation of its economic impact," Economic Bulletin Articles, European Central Bank, volume 8.
• Weber, Pierre-François & Afota, Amandine & Boeckelmann, Lukas & De Gaye, Annabelle & Dieppe, Alistair & Faubert, Violaine & Grieco, Fabio & Le Roux, Julien & Meunier, Baptiste & Munteanu, Bogdan & Nob, 2025, "The intersection between climate transition policies and geoeconomic fragmentation," Occasional Paper Series, European Central Bank, number 366, Jan.
• Bandyopadhyay, Subhayu & Gaibulloev, Khusrav & Sandler, Todd, 2025, "Immigration from a terror-prone nation: Destination nation's optimal immigration and counterterrorism policies," Economic Modelling, Elsevier, volume 143, issue C, DOI: 10.1016/j.econmod.2024.106972.
• Agénor, Pierre-Richard & Pereira da Silva, Luiz A., 2025, "Global public goods, fiscal policy coordination, and welfare in the world economy," European Economic Review, Elsevier, volume 172, issue C, DOI: 10.1016/j.euroecorev.2024.104914.
• Landry, Joel R., 2025, "How heterogeneity in perceived external benefits differently affects federal and state efforts to address climate change," Energy Economics, Elsevier, volume 146, issue C, DOI: 10.1016/j.eneco.2025.108422.
• Kassab, Dina & Zaki, Chahir, 2025, "Agree to disagree? Making sense of vagueness in International Environmental Agreements," Energy Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.eneco.2025.108734.
• İriş, Doruk & Kim, Suha, 2025, "Reciprocal preferences and expectations in international agreements," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107243.
• Harstad, Bård & Kessler, Anke S., 2025, "Present bias in politics and self-committing treaties," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105372.
• Malgorzata Smolen- Bojanczyk, 2025, "Tax Optimization Schemes for Income Tax in Europe and Relevance for Businesses and Society," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 295-306.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2025, "Rent seeking at the margin? Theory and evidence from unesco’s world heritage list," Post-Print, HAL, number hal-05305273, DOI: 10.1007/s10602-025-09477-0.
• Ajaz Ayoub & Tahir Ahmad Wani & Abid Sultan, 2025, "Public debt and GDP growth in BRICS: unravelling time-scale complexities through wavelet analysis," Public Sector Economics, Institute of Public Finance, volume 49, issue 3, pages 369-393, DOI: 10.3326/pse.49.3.2.
• Martina Dattilo & FABIO PADOVANO & YVON ROCABOY, 2025, "Rent Seeking at the Margin? Theory and Evidence from Unesco’s World Heritage List," Working papers, Società Italiana di Economia Pubblica, number 119, Apr.
• Martina Dattilo & Fabio Padovano, 2025, "Evaluating the quality of UNESCO World Heritage List: a comparison with the Baedeker’s guidebooks," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 49, issue 1, pages 23-47, March, DOI: 10.1007/s10824-023-09493-8.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2025, "Soft-power and pro-European bias in the UNESCO World Heritage List? A test based on ICOMOS experts’ evaluations of colonial sites," Public Choice, Springer, volume 204, issue 3, pages 425-456, September, DOI: 10.1007/s11127-024-01248-z.
• Jaecheol Lee & Andrew J. Wilson & Solomon M. Hsiang, 2025, "Empirically Distinguishing Health Impacts of Transboundary and Domestic Air Pollution in Mixture," NBER Working Papers, National Bureau of Economic Research, Inc, number 33379, Jan.
• Alejandro Guerrero-Ruiz & Stefanie Ridenour & Naureen Khan & Ana Cuesta-Cobano & Zachary Levey & Daniel Jensen, 2025, "Outcomes-based financing in the new financing for development architecture: Lessons and opportunities for governments, development partners, and multilateral development banks," OECD Development Co-operation Working Papers, OECD Publishing, number 119, Dec.
• Caroline Penn & David Morgan & Yasmin Ahmad & Kerri Elgar & Chris James, 2025, "Smart spending to combat global health threats: Tracking expenditure on prevention, preparedness, and response, and other global public goods for health," OECD Health Working Papers, OECD Publishing, number 175, Mar.
• Luca Lo Re & Sirini Jeudy-Hugo & Heeweon Hyun & Lauren Chan, 2025, "Early insights from biennial transparency reports (BTRs) to enhance the next nationally determined contributions (NDCs): Focus on energy outcomes from the first global stocktake and finance," OECD/IEA Climate Change Expert Group Papers, OECD Publishing, number 2025/02, Jun.
• Jean Hindriks & Yukihiro Nishimura, 2025, "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-13, 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.
• Alessandra Cepparulo & Luisa Giuriato & Paolo Pasimeni, 2025, "Defence Spending in the European Union: Evolution and Perspectives," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 67, issue 4, pages 918-948, December, DOI: 10.1057/s41294-025-00262-4.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 126538, Sep.
• Haufler, Andreas & Kato, Hayato, 2025, "A global minimum tax for large firms only: Implications for tax competition," MPRA Paper, University Library of Munich, Germany, number 127558, Oct.
• Raechelle Mascarenhas, 2025, "The Impacts of Donor Financial Crises on the Magnitude of Bilateral and Multilateral Foreign Aid," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 50, issue 1, pages 23-43.
• Nourat Al Hayat Guigma, 2025, "Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?," Economics of Governance, Springer, volume 26, issue 3, pages 401-437, September, DOI: 10.1007/s10101-025-00332-4.
• Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025, "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 15, issue 4, pages 1249-1278, December, DOI: 10.1007/s40821-025-00319-5.
• Schratzenstaller Margit & Heimberger Philipp & Kubeková Veronika & Sanz Margarita, 2025, "Other Revenue for the EU Budget – Status Quo and Potential," Intereconomics: Review of European Economic Policy, Sciendo, volume 60, issue 5, pages 281-289, DOI: 10.2478/ie-2025-0055.
• Kolmer Simon & Schmitz Sebastian, 2025, "Brüssel vs. Berlin: Wie die EU-Fiskalregeln und die Schuldenbremse die Fiskalpolitik herausfordern," Wirtschaftsdienst, Sciendo, volume 105, issue 10, pages 738-744, DOI: 10.2478/wd-2025-0188.
• Dyck, Daniel & Kourouxous, Thomas & Lorenz, Johannes, 2025, "An economic analysis of joint tax audits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 305.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
• Heidland, Tobias & Michael, Maximilian & Schularick, Moritz & Thiele, Rainer, 2025, "Identifying mutual interests: How donor countries benefit from foreign aid," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2291.
• Edenhofer, Ottmar & Kalkuhl, Matthias & Stern, Lennart, 2025, "How to scale up effective international climate finance by the EU? Tax coalitions and jurisdictional reward funds for the case of fossil fuel," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2296.
• Dercon, Stefan, 2025, "Rethinking aid in a contested world," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2301.
• Yamey, Gavin & Bharali, Ipchita & Ogbuoji, Osondu, 2025, "Can development assistance for health mutually benefit donors and recipient countries?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2306.
• 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

• Kimberly A. Clausing, 2024, "US International Corporate Taxation after the Tax Cuts and Jobs Act," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 89-112, Summer, DOI: 10.1257/jep.38.3.89.
• 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.
• Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ, 2024, "Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 39-48, September, DOI: 10.37945/cbr.2024.09.05.
• Faustine Juma MASUNGA, 2024, "The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 49-64, September, DOI: 10.37945/cbr.2024.09.06.
• I Nyoman Darmayasa & I Dewa Made Partika, 2024, "Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 38-50, DOI: https://doi.org/10.15826/jtr.2024.1.
• Andreas Haufler & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Papers, arXiv.org, number 2404.14302, Apr, revised Oct 2025.
• Nelly Popova, 2024, "Next Generation EU and Fiscal Integration in Europe," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 46-64.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2024, "Fiscal competition and two-way migration," BCL working papers, Central Bank of Luxembourg, number 183, Mar.
• Dr. Andrej DÁVID & Aivis KĻAVIŅŠ & Adrian Bebe OLEI & Andrei-Angelo MIDAN, 2024, "Sustainability of Maritime and Inland Ports," Cognitive Sustainability, Cognitive Sustainability Ltd., volume 3, issue 3, pages 71-78, September, DOI: 10.55343/CogSust.119.
• Fernando López Vicente & Marta Rodríguez Vives & Juan Rojas, 2024, "El gasto público en defensa, orden público y seguridad en España y en la Unión Europea," Boletín Económico, Banco de España, issue 2024/T3, DOI: https://doi.org/10.53479/37332.
• Margarita Lopez-Forero, 2024, "Aggregate Labor Share and Tax Havens: Things are not always what they seem," Working papers, Banque de France, number 982.
• Michael Keen & Christos Kotsogiannis, 2024, "Principles for Pareto Efficient Border Carbon Adjustment," CESifo Working Paper Series, CESifo, number 11016.
• António Afonso & José Alves & Sofia Monteiro, 2024, "The Pressure Is On: How Geopolitical Tensions Impact Institutional Fiscal and External Stability Responses," CESifo Working Paper Series, CESifo, number 11067.
• Andreas Haufler & Hayato Kato & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," CESifo Working Paper Series, CESifo, number 11087.
• Friedrich Heinemann & Zareh Asatryan & Julia Bachtrögler-Unger & Carlo Birkholz & Francesco Corti & Maximilian von Ehrlich & Ugo Fratesi & Clemens Fuest & Valentin Lang & Martin Weber, 2024, "Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies," EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 50.
• César Pabón (Eds.) & Carolina Silva (Eds.), 2024, "Desafíos de la Tributación Global: Hacia una tributación global incluyente, sostenible y equitativa para América Latina y el Caribe," Libros Fedesarrollo, Fedesarrollo, number 21090, June.
• Margarita Lopez Forero & Benjamin Michallet, 2024, "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers, EU Tax Observatory, number 021, Feb.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, EU Tax Observatory, number 022, Mar.
• Bańkowski, Krzysztof & Benalal, Nicholai & Bouabdallah, Othman & De Stefani, Roberta & Dorrucci, Ettore & Jacquinot, Pascal & Modery, Wolfgang & Nerlich, Carolin & Rodríguez-Vives, Marta & Szörfi, Bél, 2024, "Four years into NextGenerationEU: what impact on the euro area economy," Occasional Paper Series, European Central Bank, number 362, Dec.
• Harstad, Bard & Kessler, Anke, 2024, "Present Bias in Politics and Self-Committing Treaties," Research Papers, Stanford University, Graduate School of Business, number 4210, Aug.
• Phan, Toàn & Schwartzman, Felipe, 2024, "Climate defaults and financial adaptation," European Economic Review, Elsevier, volume 170, issue C, DOI: 10.1016/j.euroecorev.2024.104866.
• Oyekola, Olayinka & Emediegwu, Lotanna E. & Animashaun, Jubril O., 2024, "Commodity windfalls, political regimes, and environmental quality," Energy Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.eneco.2024.107813.
• Mundaca, Gabriela, 2024, "Short- and long-term effects of carbon taxation on the prices of products shipped by sea," Energy Policy, Elsevier, volume 193, issue C, DOI: 10.1016/j.enpol.2024.114292.
• Kobielarz, Michał L., 2024, "A theory of international unions with exits," Journal of Economic Theory, Elsevier, volume 215, issue C, DOI: 10.1016/j.jet.2023.105766.
• Yi, Chongyan & Ma, Hong chao & Zhao, Kexu, 2024, "Impacts of digital economic transformation and green growth on trade flows of mineral resources," Resources Policy, Elsevier, volume 90, issue C, DOI: 10.1016/j.resourpol.2024.104664.
• Buettner, Thiess & Poehnlein, Maximilian, 2024, "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, volume 236, issue C, DOI: 10.1016/j.jpubeco.2024.105148.
• Andreas HAUFLER & Hayato KATO, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24051, Apr.
• Vladimir V. Klimanov & Anna A. Mikhaylova, 2024, "Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 109-120, October, DOI: 10.31107/2075-1990-2024-5-109-120.
• Assa, Jacob & Morgan, Marc, 2024, "The General Relativity of Fiscal Space: Theory and Applications," Working Papers, University of Geneva, Paul Bairoch Institute of Economic History, number unige:176185.
• Michael Finus & Francesco Furini, 2024, "Global Public Good Agreements with Fixed Costs," Graz Economics Papers, University of Graz, Department of Economics, number 2024-18, Nov.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2024, "Soft-power and pro-European bias in the UNESCO World Heritage List? A test based on ICOMOS experts’ evaluations of colonial sites," Post-Print, HAL, number hal-04834031, Nov, DOI: 10.1007/s11127-024-01248-z.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, HAL, number hal-04564084, Mar.
• Jorge M. Uribe & Oscar Valencia, 2024, "Taking the Pulse of Fiscal Distress: Inflation, Depreciation, and Crises," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 202416, Dec, revised Dec 2024.
• António Afonso & José Alves & Sofia Monteiro, 2024, "The pressure is on: how geopolitical tensions impact institutional fiscal and external stability responses," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2024/0318, Apr.
• Hiroshi Aiura & Hikaru Ogawa, 2024, "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 702-735, June, DOI: 10.1007/s10797-023-09796-8.
• Robert Kraemer & Jonne Lehtimäki, 2024, "Government debt, European Institutions and fiscal rules: a synthetic control approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 4, pages 1112-1157, August, DOI: 10.1007/s10797-023-09791-z.
• Olimpia Fontana & Simone Vannuccini, 2024, "How to Institutionalise European Industrial Policy (for Strategic Autonomy and the Green Transition)," Journal of Industry, Competition and Trade, Springer, volume 24, issue 1, pages 1-30, December, DOI: 10.1007/s10842-024-00429-2.
• Toshiyuki Uemura, 2024, "Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 271, May.
• Patrice Pieretti & Giuseppe Pulina & Andreas Sintos & Skerdilajda Zanaj, 2024, "Fiscal Competition and Migration Patterns," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-04.
• Julia del Amo Valor & Marcos Martín Mateos & Diego Martínez López & Javier J. Pérez, 2024, "The European Fiscal Rules and their Complexity - A Systematic Discussion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 234-258, DOI: 10.1628/fa-2024-0010.
• Bård Harstad & Anke Kessler, 2024, "Present Bias in Politics and Self-Committing Treaties," NBER Working Papers, National Bureau of Economic Research, Inc, number 32780, Aug.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Bård Harstad, 2024, "On International Cooperation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33161, Nov.
• Velichka Nikolova, 2024, "Significance of Global Public Goods in the Light of Increasing Global Risks," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 105–118-1, December.
• Sirini Jeudy-Hugo & Luca Lo Re & Coline Pouille & Heeweon Hyun, 2024, "Considerations for informing, implementing, and investing in the next nationally determined contributions (NDCs)," OECD/IEA Climate Change Expert Group Papers, OECD Publishing, number 2024/03, Oct, DOI: 10.1787/4f014ce6-en.
• Andreas Hauer & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-06, Apr.
• Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024, "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 39, issue 120, pages 853-895.
• Bård Harstad & Torben Mideksa, 2024, "Contracts and Induced Institutional Change," The Journal of Law, Economics, and Organization, Oxford University Press, volume 40, issue 1, pages 1-33.
• Francisco J André & Michael Finus, 2024, "Endogenous learning in international environmental agreements: the impact of research spillovers and the degree of cooperation," Oxford Economic Papers, Oxford University Press, volume 76, issue 3, pages 877-900.
• Kohnert, Dirk, 2024, "The impact of the industrialized nation’s CO2 emissions on climate change in Sub-Saharan Africa: Case studies from South Africa, Nigeria and the DR Congo," MPRA Paper, University Library of Munich, Germany, number 120210, Feb.
• Kohnert, Dirk, 2024, "The impact of the industrialized nation’s CO2 emissions on climate change in Sub-Saharan Africa: Case studies from South Africa, Nigeria and the DR Congo," MPRA Paper, University Library of Munich, Germany, number 120212, Feb.
• Kohnert, Dirk, 2024, "L’impact des émissions de CO2 des pays industrialisés sur le changement climatique en Afrique subsaharienne: Études de cas d’Afrique du Sud, du Nigeria et de la RD Congo
  [The impact of the industri," MPRA Paper, University Library of Munich, Germany, number 120231, Feb.
• Kohnert, Dirk, 2024, "Auswirkungen der CO2-Emissionen der Industrienationen auf den Klimawandel in Subsahara-Afrika: Fallstudien aus Südafrika, Nigeria und der DR Kongo
  [The impact of the industrialized nation's CO2 emi," MPRA Paper, University Library of Munich, Germany, number 120252, Feb.
• Chen, Xuyang, 2024, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 121893, Aug.
• Hayato Kato & Andreas Haufler, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 516, Dec.
• Irene-Ioana DRAGHICI & Carlos Ramírez VALDEBENITO, 2024, "The Impact of Fiscal Transfer from the EU Budget on Economic Growth in CEE Countries," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 858-866, August.
• Jonas Werth & Alessia Russo & Fabio Miessi Sanches, 2024, "Bandwagon Effects in International Environmental Agreements," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2024: 19.
• Butmalai Valentina & Săracu Alina-Florentina & Susanu Irina & Abedin Bahareh, 2024, "Forced Fiscal Regulation: Impact Factors and Efficiency," Valahian Journal of Economic Studies, Sciendo, volume 15, issue 1, pages 27-38, DOI: 10.2478/vjes-2024-0003.
• Julia Bachtrögler-Unger, 2024, "The Role of Administrative Capacity for an Effective Implementation of EU Cohesion Policy," WIFO Working Papers, WIFO, number 688, Oct.
• Shariatmadari, Atefeh, 2024, "Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts," EconStor Theses, ZBW - Leibniz Information Centre for Economics, number 294026.
• Heinemann, Friedrich & Asatryan, Zareh & Bachtrögler, Julia & Birkholz, Carlo & Corti, Franceso & von Ehrlich, Maximilian & Fratesi, Ugo & Fuest, Clemens & Lang, Valentin & Weber, Martin, 2024, "Enhancing objectivity and decision relevance: A better framework for evaluating cohesion policies," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-034.
• Bachtrögler, Julia, 2024, "The role of administrative capacity for an effective implementation of EU cohesion policy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-067.

2023

• Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023, "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 70-109, February, DOI: 10.1257/pol.20200212.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 2, pages 497-525, May, DOI: 10.1257/pol.20200200.
• Christopher Clayton & Antonio Coppola & Amanda Dos Santos & Matteo Maggiori & Jesse Schreger, 2023, "China in Tax Havens," AEA Papers and Proceedings, American Economic Association, volume 113, pages 114-119, May, DOI: 10.1257/pandp.20231001.
• Rachel Glennerster & Seema Jayachandran, 2023, "Think Globally, Act Globally: Opportunities to Mitigate Greenhouse Gas Emissions in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, volume 37, issue 3, pages 111-136, Summer, DOI: 10.1257/jep.37.3.111.
• Diana L. Becerra-Peña & Alejandra Rosales-Soto & Patricia Gutiérrez Moreno, 2023, "Tax challenges digitalization of the economy: a reflection on the BEPS Project," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 12-39, June, DOI: https://doi.org/10.36105/theanahuac.
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• Svitlana Naumkina & Oleksii Kokoriev & Svitlana Dmytrashko, 2023, "Public Diplomacy As A Tool For Settlement Of International Social And Economic Disputes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 5, DOI: 10.30525/2256-0742/2023-9-5-176-185.
• Leonor Dormido & Isabel Garrido & Pilar L´Hotellerie-Fallois & Javier Santillán, 2023, "Climate change and sustainable growth: international initiatives and European policies," Occasional Papers, Banco de España, number 2213, Jan.
• Pierre-Richard Agénor & Luiz Awazu Pereira da Silva, 2023, "Global public goods, fiscal policy coordination, and welfare in the world economy," BIS Working Papers, Bank for International Settlements, number 1106, Jul.
• Ruchir Agarwal & John-Arne Røttingen, 2023, "Le problème du « destructeur clandestin » et les biens publics mondiaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 83-109.
• Julien Arthur & Fabio Grieco & Quentin Paul, 2023, "Gestion des biens publics mondiaux et nouvelles formes de multilatéralisme," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 111-128.
• Sébastien Treyer, 2023, "Biens publics mondiaux et développement : l'indispensable convergence de deux écosystèmes d'acteurs du financement," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 145-156.
• Pauline Fournel & Julien Velud, 2023, "Le financement des biens publics mondiaux par les banques multilatérales de développement," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 171-186.
• Vianney Dequiedt & Audrey-Anne de Ubeda & Grégoire Rota-Graziosi, 2023, "Des taxes affectées pour financer les biens publics mondiaux : pertinence et mise en œuvre," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 187-199.
• Mark Carney, 2023, "Une gouvernance mondiale pour gérer le climat en tant que bien public," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 203-224.
• Congressional Budget Office, 2023, "Large Constellations of Low-Altitude Satellites: A Primer," Reports, Congressional Budget Office, number 58794, May.
• Dhammika Dharmapala, 2023, "Overview of the Characteristics of Tax Haven," CESifo Working Paper Series, CESifo, number 10411.
• Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023, "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series, CESifo, number 10721.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2023, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," CESifo Working Paper Series, CESifo, number 10863.
• Marcell Göttert & Timo Wollmershäuser, 2023, "Umfragegestützte strukturelle Finanzierungssalden," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 76, issue 07, pages 37-43, July.
• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2023, "Effective Tax Rates and Firm Size," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17985, Mar.
• Quentin Parrinello & Mona Barake & Elvin Le Pouhaër, 2023, "The Long Road to Pillar One Implementation: Impact of Global Minimum Thresholds for Key Countries on the Effective Implementation of the Reform," Notes, EU Tax Observatory, number 008, Jul.
• Annette Alstadsæter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Reports, EU Tax Observatory, number 004.
• Pierre Bachas & Anne Brockmeyer & Roel Dom & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, EU Tax Observatory, number 014, Feb.
• Heiner von Lüpke & Charlotte Aebischer & Martha Bolaños, 2023, "International Partnerships for a Just Energy Transition: Findings from South Africa," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 13, issue 5, pages 43-49.
• Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023, "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 47, pages 649-656.
• Heiner von Lüpke & Charlotte Aebischer & Martha Bolaños, 2023, "Internationale Partnerschaften für eine gerechte Energiewende: Erkenntnisse aus der Zusammenarbeit mit Südafrika," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 5, pages 47-54.
• Heiner von Lüpke, 2023, "The Just Energy Transition Partnership in South Africa: Identification and Assessment of Key Factors Driving International Cooperation," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2062.
• Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023, "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, volume 122, issue C, DOI: 10.1016/j.econmod.2023.106244.
• Takashima, Nobuyuki, 2023, "Self-enforcing international environmental agreements with third-party organizations: Initial payment, technological development, and refunding," Economics Letters, Elsevier, volume 228, issue C, DOI: 10.1016/j.econlet.2023.111164.
• Haufler, Andreas & Schindler, Dirk, 2023, "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, volume 155, issue C, DOI: 10.1016/j.euroecorev.2023.104446.
• Klotz, Richard & Sharma, Rishi R., 2023, "Trade barriers and CO2," Journal of International Economics, Elsevier, volume 141, issue C, DOI: 10.1016/j.jinteco.2023.103726.
• Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.jinteco.2023.103757.
• Zagler, Martin, 2023, "Foreign direct investment, legal uncertainty and corporate income taxation," International Economics, Elsevier, volume 173, issue C, pages 19-28, DOI: 10.1016/j.inteco.2022.11.005.
• D’Avino, Carmela, 2023, "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, volume 73, issue C, DOI: 10.1016/j.irle.2023.106126.
• Fuest, Clemens & Meier, Volker, 2023, "Sustainable finance and climate change: Wasteful but a political commitment device?," Journal of Environmental Economics and Management, Elsevier, volume 118, issue C, DOI: 10.1016/j.jeem.2023.102795.
• Langenmayr, Dominika & Liu, Li, 2023, "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104776.
• Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104785.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023, "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104940.
• Becker, Johannes & Wilson, John D., 2023, "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104965.
• Michal Kobielarz, 2023, "A Theory of International Unions with Exits," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 746860, Nov.
• Olayinka Oyekola & Lotanna E. Emediegwu & Jubril Olayinka Animashaun, 2023, "Commodity windfalls, political regimes, and environmental quality," Discussion Papers, University of Exeter, Department of Economics, number 2306, Apr.
• Petr Jansky & Miroslav Palansky & Jiri Skuhrovec, 2023, "Public Procurement and Tax Havens," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/12, Apr, revised Apr 2023.
• Giovanni Carnazza & Thomas I. Renström & Luca Spataro, 2023, "Is public debt environmentally friendly? The role of EU fiscal rules on environmental quality: An empirical assessment," Working Papers, Fondazione Eni Enrico Mattei, number 2023.26, Dec.
• Subhayu Bandyopadhyay & Khusrav Gaibulloev & Todd Sandler, 2023, "Immigration from a terror-prone nation: destination nation’s optimal immigration and counterterrorism policies," Working Papers, Federal Reserve Bank of St. Louis, number 2023-014, Jun, DOI: 10.20955/wp.2023.014.
• Toan Phan & Felipe Schwartzman, 2023, "Climate Defaults and Financial Adaptation," Working Paper, Federal Reserve Bank of Richmond, number 23-06, Mar, DOI: 10.21144/wp23-06.
• Dmitry Yu. Fedotov, 2023, "Fiscal Role of Special Duties on Imported Goods," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 25-40, June, DOI: 10.31107/2075-1990-2023-3-25-40.
• Tatyana V. Tischenko, 2023, "International Practice of Tax Expense Identification," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-103, June, DOI: 10.31107/2075-1990-2023-3-91-103.
• Vladimir V. Olkhovik & Roman S. Afanasev & Edvardas Juchnevicius & Tatyana N. Malofeeva, 2023, "Fiscal Mechanism for Stimulating Domestic Production in Some BRICS and European Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 123-135, December, DOI: 10.31107/2075-1990-2023-6-123-135.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Post-Print, HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023, "Tax competition in the presence of profit shifting," Post-Print, HAL, number hal-04184030, Aug, DOI: 10.1016/j.jpubeco.2023.104940.
• Vianney Dequiedt & Audrey-Anne de Ubeda & Grégoire Rota-Graziosi, 2023, "Des taxes affectées pour financer les biens publics mondiaux : pertinence et mise en œuvre," Post-Print, HAL, number hal-04280859, Nov, DOI: 10.3917/ecofi.151.0187.
• Martina Dattilo & Fabio Padovano, 2023, "Evaluating the quality of UNESCO World Heritage List: a comparison with the Baedeker's guidebooks," Post-Print, HAL, number hal-04388046, DOI: 10.1007/s10824-023-09493-8.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04563948, Oct.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE Working Papers, HAL, number halshs-04563948, Oct.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Sciences Po Economics Publications (main), HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Pierre Bachas & Roel Dom & Anne Brockmeyer & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, HAL, number halshs-04103782, Mar.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Working Papers, HAL, number halshs-04563948, Oct.
• Benedict E. DeDominicis, 2023, "The Social Identity Dynamics Of The Europeanization Of Bulgaria: Reconstructing Gramscian Hegemony In A Post-Neocolonial Balkan Nation-State," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 16, issue 1, pages 49-88.
• Powell, Andrew & Valencia, Oscar, 2023, "Dealing with Debt: Less Risk for More Growth in Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 12664, ISBN: ARRAY(0x983de548), November, DOI: http://dx.doi.org/10.18235/0004707.
• Andrew Powell & Oscar Mauricio Valencia, 2023, "The Debt Conundrum," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 1, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• João Ayres & Anna Gelpern & Andrew Powell, 2023, "Sovereign Debt Restructuring: In Need of a New Approach," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 10, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• María Cecilia Acevedo & Vanessa Alviarez & Joaquin Lennon Sabatini, 2023, "Managing Private Debt," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 11, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Rodrigo Heresi & Andrew Powell, 2023, "Balance Sheet Vulnerabilities in the Wake of the Pandemic," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 12, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Andrew Powell & Oscar Mauricio Valencia, 2023, "The Bottom Line on Debt," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 13, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Eduardo Cavallo & Eduardo Fernández Arias, 2023, "Strong External Balance Sheets for Resilient Economies," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 2, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Eduardo Borensztein & Eduardo Cavallo, 2023, "Domestic Bond Markets: Successes and Challenges," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 3, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• María Cecilia Acevedo & Leandro Andrián & Victoria Nuguer & Oscar Mauricio Valencia, 2023, "Understanding the Rise in Debt," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 4, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Juan Manuel Hernández & Andrew Powell & Oscar Mauricio Valencia, 2023, "Debt Sustainability: More Important than Ever," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 5, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Eduardo Levy Yeyati & Andrew Powell, 2023, "Sovereign Debt Management," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 6, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Leopoldo Avellán & Arturo Galindo & Giulia Lotti, 2023, "Official Creditors: Providing More than Money," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 7, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Leandro Andrián & Oscar Mauricio Valencia, 2023, "Past the Tipping Point? Assessing Debt Overhang in Latin America and the Caribbean," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 8, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Ugo Panizza & Andrew Powell, 2023, "Reducing Public Debt: What Works Best?," IDB Publications (Book Chapters), Inter-American Development Bank, chapter 9, in: Andrew Powell & Oscar Mauricio Valencia, "Dealing with Debt", DOI: http://dx.doi.org/10.18235/0004707.
• Amendolagine, Vito & Bruno, Randolph Luca & Cipollina, Maria & De Pascale, Gianluigi, 2023, "Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16144, May.
• Hofmann Elisa & Kyriacou Lucas & Schmidt Klaus M., 2023, "A Model United Nations Experiment on Climate Negotiations," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 243, issue 5, pages 543-566, October, DOI: 10.1515/jbnst-2021-0054.
• Andreas Haufler & Yukihiro Nishimura, 2023, "Taxing mobile and overconfident top earners," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 913-947, August, DOI: 10.1007/s10797-022-09730-4.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2023, "More is worse: the evolution of quality of the UNESCO World Heritage List and its determinants," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 47, issue 1, pages 71-96, March, DOI: 10.1007/s10824-021-09439-y.
• Christopher Clayton & Antonio Coppola & Amanda Dos Santos & Matteo Maggiori & Jesse Schreger, 2023, "China in Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc, number 30865, Jan.
• Christa N. Brunnschweiler & Samuel K. Obeng, 2023, "Rewarding allegiance: Political alignment and fiscal outcomes in local government," Discussion Papers, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP), number 2023-14.
• Oecd & Unhcr, 2023, "Refugees and internally displaced persons in development planning: No-one left behind?," OECD Development Policy Papers, OECD Publishing, number 47, Oct, DOI: 10.1787/08c021b0-en.
• Agustín Bénétrix & André Sanchez, 2023, "Corporate Taxation and International Financial Integration: U.S. evidence from a consolidated perspective," Oxford Open Economics, Oxford University Press, volume 2, issue , pages 47-66.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 3, pages 1499-1534.
• Ludvig Wier & Hayley Erasmus, 2023, "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 3, pages 791-816, September, DOI: 10.1057/s41308-022-00180-w.
• Sebastien Bradley & Federico Carril-Caccia & Yoto Yotov, 2023, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2023-8, Dec.
• Soyoung Lim, 2023, "The Evolving Role of Industrial ODA: Implications for Korean Policy," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 23/2, Sep.
• Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023, "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1856-1885, September, DOI: 10.1007/s11142-021-09667-9.
• Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Other publications TiSEM, Tilburg University, School of Economics and Management, number dc537319-6adc-4b3a-8f9f-5.
• Schratzenstaller Margit, 2023, "Elements of a European Green Fiscal Policy," Intereconomics: Review of European Economic Policy, Sciendo, volume 58, issue 6, pages 300-304, December, DOI: 10.2478/ie-2023-0062.
• Rodríguez-Vives Marta, 2023, "Towards a Common EU Debt: Where Do We Stand?," Intereconomics: Review of European Economic Policy, Sciendo, volume 58, issue 6, pages 305-310, December, DOI: 10.2478/ie-2023-0063.
• Fulop Renata, 2023, "Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 68, issue 3, pages 26-39, December, DOI: 10.2478/subboec-2023-0013.