Research classified by Journal of Economic Literature (JEL) codes

2024

• Slezák Jiří, 2024, "The Impact of the Adoption of the Rehabilitation Tax Package in the Czech Republic on the Progressivity of Personal Income Tax," Acta Academica Karviniensia, Sciendo, volume 24, issue 2, pages 54-67, DOI: 10.25142/aak.2024.011.
• Graf Gerhard, 2024, "Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität," Wirtschaftsdienst, Sciendo, volume 104, issue 4, pages 275-279, April, DOI: 10.2478/wd-2024-0073.
• Weerth, Carsten, 2024, "Computergestützte Holzartenbestimmung mit CITESwoodID," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2024, pages 9-13.
• Weerth, Carsten, 2024, "Das BFH-Urteil VII R 4/19 – Auswirkungen auf den Rechtsweg im VuB-Verfahren," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 57-60.
• Weerth, Carsten, 2024, "Arzneimittelwirkstoffe in Nahrungs- und Nahrungsergänzungsmitteln," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11, pages 79-83.
• 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.
• Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024, "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-014.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024, "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-022.
• Dourado, Ana Paula & Müller, Jessica & Rangel, Leidson & Spengel, Christoph, 2024, "Discriminatory taxation of investment funds in the European Union: How the CJEU Case-law keeps ignoring neutrality," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-080.

2023

• Jason DeBacker & Vasia Panousi & Shanthi Ramnath, 2023, "A Risky Venture: Income Dynamics among Pass-Through Business Owners," American Economic Journal: Macroeconomics, American Economic Association, volume 15, issue 1, pages 444-474, January, DOI: 10.1257/mac.20200134.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 110-153, February, DOI: 10.1257/pol.20200321.
• Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023, "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 342-369, February, DOI: 10.1257/pol.20200311.
• 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.
• Aditya Aladangady & Shifrah Aron-Dine & David Cashin & Wendy Dunn & Laura Feiveson & Paul Lengermann & Katherine Richard & Claudia Sahm, 2023, "Spending Responses to High-Frequency Shifts in Payment Timing: Evidence from the Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 3, pages 89-114, August, DOI: 10.1257/pol.20200590.
• Corina Boar & Virgiliu Midrigan, 2023, "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, volume 5, issue 2, pages 259-274, June, DOI: 10.1257/aeri.20220192.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2023, "Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador," American Economic Review: Insights, American Economic Association, volume 5, issue 4, pages 427-444, December, DOI: 10.1257/aeri.20220321.
• Lucian CERNUȘCA, 2023, "The VAT Regime Regarding the Trading of Lands and Buildings," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 12, pages 43-54, December , DOI: 10.37945/cbr.2022.12.05.
• Lucian CERNUȘCA, 2023, "New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 42-48, October, DOI: 10.37945/cbr.2023.10.05.
• Lucian CERNUȘCA, 2023, "Taxation of Activities in the IT Field," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 31-39, November, DOI: 10.37945/cbr.2023.11.04.
• Elena STĂNCIULESCU, 2023, "Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 40-48, November, DOI: 10.37945/cbr.2023.11.05.
• Lucian CERNUȘCA, 2023, "The Accounting and Fiscal Regime of Dividends in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 30-41, January, DOI: 10.37945/cbr.2023.01.04.
• Antonia-Cătălina HORVAT, 2023, "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 42-49, January, DOI: 10.37945/cbr.2023.01.05.
• Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023, "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 21-28, February, DOI: 10.37945/cbr.2023.02.03.
• Lucian CERNUȘCA, 2023, "Single Statement Corresponding to 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 2, pages 50-61, February, DOI: 10.37945/cbr.2023.02.06.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023, "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 13-24, March, DOI: 10.37945/cbr.2023.03.02.
• Lucian CERNUȘCA, 2023, "Updates on the Taxation of Lease Income in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 3, pages 53-61, March, DOI: 10.37945/cbr.2023.03.06.
• Lucian CERNUȘCA, 2023, "The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 4, pages 51-58, April, DOI: 10.37945/cbr.2023.04.06.
• Cristina NICOLAESCU & Monica BIJA, 2023, "Accounting and Tax Issues Regarding the Subsidies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 15-25, May, DOI: 10.37945/cbr.2023.05.02.
• Lucian CERNUȘCA, 2023, "News Regarding the Taxation of Authorized Natural Persons in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 5, pages 56-64, May, DOI: 10.37945/cbr.2023.05.06.
• Lucian CERNUȘCA, 2023, "Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 37-46, June, DOI: 10.37945/cbr.2023.06.05.
• Lucian CERNUȘCA, 2023, "Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 7, pages 34-43, July, DOI: 10.37945/cbr.2023.07.04.
• Lucian CERNUȘCA, 2023, "Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 23-31, August, DOI: 10.37945/cbr.2023.08.04.
• Lucian CERNUȘCA, 2023, "Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 9, pages 31-40, September, DOI: 10.37945/cbr.2023.09.04.
• Michal Krajňák, 2023, "Fuels Taxation in the Context of Tax Reforms in the Czech Republic," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 34-46, DOI: https://doi.org/10.15826/jtr.2023.9.
• Javier Eliott Olmedo Castillo, 2023, "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 62-89, June, DOI: https://doi.org/10.36105/theanahuac.
• Sonia Elizabeth Ramos-Medina, 2023, "Artificial intelligence and taxation: the debate on legal personality and liability," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 90-109, June, DOI: https://doi.org/10.36105/theanahuac.
• Comisión Nacional de los Mercados y la Competencia (CNMC), 2023, "Estudio sobre la traslación de la reducción del IVA en el sector alimentario," Colección Estudios de Mercado, Comisión Nacional de los Mercados y la Competencia (CNMC), number E/CNMC/003/23, Jul.
• Oleksandr Obodovskyi & Yurii Obodovskyi, 2023, "On The Economic Support Of The State'S Defence Capability: Problem Statement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 5, DOI: 10.30525/2256-0742/2023-9-5-193-199.
• Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023, "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 799, Oct.
• Biondi Yuri, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 407-415, November, DOI: 10.1515/ael-2022-0054.
• Marwin Heinemann & Wojciech Stiller, 2023, "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series, CESifo, number 10227.
• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023, "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series, CESifo, number 10310.
• Nigar Hashimzade, 2023, "Tax Uncertainty and Welfare-Improving Tax Disputes," CESifo Working Paper Series, CESifo, number 10392.
• David R. Agrawal, 2023, "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series, CESifo, number 10573.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Notes, EU Tax Observatory, number 009, Dec.
• Enea Baselgia, 2023, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," Working Papers, EU Tax Observatory, number 019, Jun.
• 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.
• Yang, Xinyao & Liu, Zhaoyi & Li, Tao, 2023, "Individual investors’ dividend tax reform and stock price crash risk," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103746.
• Gao, Xiaoxue, 2023, "Digital transformation in finance and its role in promoting financial transparency," Global Finance Journal, Elsevier, volume 58, issue C, DOI: 10.1016/j.gfj.2023.100903.
• Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023, "Remote tax authority," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101570.
• Hayo, Bernd & Mierzwa, Sascha, 2023, "The effect of legislated tax changes on the trade balance: Empirical evidence for the United States, Germany, and the United Kingdom," Journal of Macroeconomics, Elsevier, volume 78, issue C, DOI: 10.1016/j.jmacro.2023.103564.
• Lardeux, Raphaël, 2023, "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104950.
• Baistrocchi, Eduardo, 2025, "Global tax hubs," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120635, Jan.
• Nibontenin Yeo & Dorcas Amon Ahizi & Salifou Kigbajah Coulibaly, 2023, "Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries," Journal of Financial Crime, Emerald Group Publishing Limited, volume 31, issue 4, pages 1002-1021, June, DOI: 10.1108/JFC-03-2023-0042.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023, "International Experience in Taxation of Sugar-Sweetened Beverages
  [Международный Опыт Налогообложения Сахаросодержащих Напитков]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023, "Taxation of Cross-border E-commerce in Asia
  [Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023, "Международный Опыт Налогообложения Сахаросодержащих Напитков," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023, "Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Lamiha Özturk & Ece Sulungur, 2023, "Evaluation Of The Impact And Benefits Of Blockchain Technology In Customs And Tax Law," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 6, issue 2, pages 100-111, December, DOI: 10.46737/emid.1212841.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Post-Print, HAL, number hal-04563980, Dec.
• Ángel Sánchez Sánchez, 2023, "El principio de tributación en destino y la deducción del Impuesto sobre el Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 186, issue 1, pages 127-154, March.
• Diego González Ortiz, 2023, "La contribución al sostenimiento de los gastos públicos por residentes en municipios en riesgo de despoblamiento," Crónica Tributaria, Instituto de Estudios Fiscales, volume 186, issue 1, pages 13-42, March.
• María Teresa Mories Jiménez, 2023, "Imposición personal sobre la renta y salario mínimo interprofesional en un contexto de crisis y creciente inflación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 186, issue 1, pages 43-78, March.
• Ignasi Puig Ventosa & Antoni Llabrés Payeras, 2023, "Elaboración de un modelo de tasa municipal sobre los residuos comerciales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 186, issue 1, pages 79-95, March.
• Miguel Ángel Sánchez Huete, 2023, "Sesgos de género en el Impuesto sobre el Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 186, issue 1, pages 97-125, March.
• Alberto Vaquero Bastida & María Bastida Dominguez, 2023, "Situación actual y líneas de mejora en los impuestos locales en atención a su recaudación: un análisis territorial," Crónica Tributaria, Instituto de Estudios Fiscales, volume 187, issue 2, pages 107-137, June.
• Raquel Álamo Cerrillo & Miriam Romero Saiz, 2023, "Ineficiencia de las normas tributarias ante la economía digital: nuevas reglas de tributación y cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 187, issue 2, pages 11-42, June.
• Marta Villar Ezcurra & María del Carmen Cámara Barroso, 2023, "La necesidad de revisar el papel de los incentivos fiscales al autoconsumo en el conjunto de las medidas de apoyo a la energía solar fotovoltaica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 187, issue 2, pages 139-168, June.
• Pilar Martín Palacios, 2023, "E-Administración tributaria: valoración crítica de oportunidades y retos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 187, issue 2, pages 43-66, June.
• Rodolfo Salassa Boix, 2023, "Los impuestos autonómicos propios: ¿una especie en peligro de extinción?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 187, issue 2, pages 67-105, June.
• Marta Moreno Corte, 2023, "El descubrimiento de «indicios» de delito en las actuaciones inspectoras: la experiencia comparada," Crónica Tributaria, Instituto de Estudios Fiscales, volume 188, issue 3, pages 117-147, September.
• Javier Luis de Miguel Marqués, 2023, "El tratamiento de los rendimientos del capital inmobiliario en el Impuesto sobre la Renta de los no Residentes: entre el principio comunitario de libre circulación de capitales y el constitucional de ," Crónica Tributaria, Instituto de Estudios Fiscales, volume 188, issue 3, pages 13-43, September.
• Irene Rovira Ferrer, 2023, "Propuestas para adaptar y mejorar el IRPF, el IS y el IVA al trabajo a distancia y a la realización de actividades económicas o profesionales desde el domicilio," Crónica Tributaria, Instituto de Estudios Fiscales, volume 188, issue 3, pages 149-181, September.
• Juan Jesús Gómez Álvarez, 2023, "Aspectos controvertidos sobre la tributación de las entidades del Tercer Sector en el Impuesto sobre el Valor Añadido en las operaciones interiores," Crónica Tributaria, Instituto de Estudios Fiscales, volume 188, issue 3, pages 45-83, September.
• Marta Marcos Cardona, 2023, "El delito de alzamiento de bienes y su compatibilidad con la autotutela ejecutiva. Concurrencia de procedimientos administrativo y penal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 188, issue 3, pages 85-116, September.
• Jordi De Juan Casadevall, 2023, "El nuevo «impuesto» bancario y su dudosa configuración como prestación patrimonial pública no tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 189, issue 4, pages 11-30, December.
• José Miguel Martín Rodríguez, 2023, "¿Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 189, issue 4, pages 119-156, December.
• Esteban Quintana Ferrer, 2023, "Vivienda y medio ambiente: bonificaciones en la cuota de los impuestos locales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 189, issue 4, pages 157-201, December.
• Juan Benito Gallego López, 2023, "La tributación de los tokens no fungibles (NFTs) artísticos en el Impuesto sobre el Valor Añadido: cuestiones abiertas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 189, issue 4, pages 31-64, December.
• Marcos Iglesias Caridad, 2023, "De nuevo sobre la suspensión de la ejecutividad del acto administrativo de naturaleza tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 189, issue 4, pages 65-118, December.
• Gabriel Aguilera Mancilla & Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez, 2023, "Widow'S Pension Benefits For Common-Law Partners Or Spouses After The Repeal Of Mexico Social Security Law Article 130, Second Paragraph," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 14, issue 1, pages 83-90.
• Cruces, Guillermo, 2023, "Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 13034, Aug, DOI: http://dx.doi.org/10.18235/0005079.
• Marketa Mlcuchova, 2023, "BEFIT - Formulary Apportionment in the European Union," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2023-86, Mar.
• Akiko Nomura, 2023, "Sustainability of the Pension Systems and the Role of Private Pensions," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 3, pages 1-36, September, DOI: 10.57520/prippr.19-3-3.
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Working Papers, National Bureau of Economic Research, Inc, number 31752, Oct.
• Kazuyo Aoki & Cemre Balaban & Matteo Fiorini & Sébastien Miroudot & Irene Oliván García, 2023, "Interactions between goods and services in international trade: Implications for customs valuation and rules of origin," OECD Trade Policy Papers, OECD Publishing, number 274, Jul, DOI: 10.1787/e4c86fdd-en.
• Nicoleta Asalos & Costica Roman & Patricia Bostan, 2023, "Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 869-875, August.
• Cristina Lazar & Ionel Bostan, 2023, "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 725-732, December.
• Veronika Síbrtová, 2023, "Taxation of Financial Institutions in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2023, issue 1, pages 1-23, DOI: 10.18267/j.efaj.278.
• Ahmad Abedi & Ali Cheshomi & Saeed Malek Sadati, 2023, "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 201-226.
• Belev, Sergei (Белев, Сергей) & Vekerle, Konstantin (Векерле, Константин) & Leonov, Elisey (Леонов, Елисей) & Matveev, Evgeniy (Матвеев, Евгений), 2023, "Study on the effects of the special tax regimes for small and medium-sized enterprises in the Russian Federation
  [Исследование Эффектов От Применения Специальных Налоговых Режимов И Преференций Для Субъектов Малого И Среднего Предпринимательства В," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w202360.
• Nicole Grmelova, 2023, "Perspectives of Law in Business and Finance," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), number 27, edition 1, ISBN: ARRAY(0x6e8eafa0).
• Cristina Aragao Seia & Daniela Novackova, 2023, "Modern Visions of Public Law," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), number 29, edition 1, ISBN: ARRAY(0x6e784668).
• Nicole Grmelova & Petr Tomciak, 2023, "Horizons of Law in Business and Finance," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), number 33, edition 1, ISBN: ARRAY(0x6d3f2e08).
• Pavlo SELEZEN, 2023, "Competent Authorities of Ukraine in the Context of Mutual Agreement Procedure under Double Taxation Treaties," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 3, issue 2, pages 174-183, July.
• Mejd Aures BENLALA, 2023, "Perspectives on Fractional Reserve Banking and Money Creation/Production through the Lenses of Legal and Religious Moral Precepts and Ethics," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 12, issue 1, pages 5-30, March.
• Alex A. T. Rathke & Amaury J. Rezende & Christoph Watrin & Rafael M. Antônio, 2023, "Profit shifting and the attractiveness of Advance Pricing Agreements," Journal of Business Economics, Springer, volume 93, issue 5, pages 817-857, July, DOI: 10.1007/s11573-022-01125-5.
• Reynier Limonta Montero & Daniel Reyna Parga, 2023, "Constructing a special tax regime for developing sciences, technologies and innovation in Cuba," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 5, issue 3, pages 122-135, September, DOI: 10.9770/ird.2023.5.3(7).
• Stoycho Dulevski, 2023, "References For A Conceptual Change Of The Place Of Business In Bulgarian Tax Law," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 93, issue 1, pages 166-190, January.
• Mlčúchová Markéta, 2023, "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, volume 9, issue 3, pages 124-152, October, DOI: 10.18559/ebr.2023.3.798.
• Brychta Karel & Abreu Matheus Chebli de & Hudenko Justina & Santos Lucas Scheremetta & Poubel Lucas Cunha do Valle, 2023, "The concept of associated persons as a key and potentially problematic aspect in transfer pricing," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 1, pages 21-33, March, DOI: 10.2478/fiqf-2023-0003.
• Mlčúchová Markéta, 2023, "Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment," Review of Economic Perspectives, Sciendo, volume 23, issue 3, pages 181-201, September, DOI: 10.2478/revecp-2023-0006.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Weerth, Carsten, 2023, "Kokainschmuggel mit Drogen-U-Booten von Südamerika nach Europa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, 4, pages 9-11,16-18.
• Weerth, Carsten, 2023, "Neue Pooling-Methode für Drogenspürhunde bei der Kontrolle von Containern," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2023, pages 81-84.
• Weerth, Carsten, 2023, "Artenschutzrecht – Fehlerquellen aus Theorie und Praxis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2023, pages 1-4.
• Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-027.
• Gundert, Hannah & Nicolay, Katharina & Steinbrenner, Daniela & Wickel, Sophia, 2023, "The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-066.

2022

• Charles Angelucci & Simone Meraglia & Nico Voigtländer, 2022, "How Merchant Towns Shaped Parliaments: From the Norman Conquest of England to the Great Reform Act," American Economic Review, American Economic Association, volume 112, issue 10, pages 3441-3487, October, DOI: 10.1257/aer.20200885.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 3, pages 352-379, August, DOI: 10.1257/pol.20200272.
• Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2022, "The Rise of Pass-Throughs and the Decline of the Labor Share," American Economic Review: Insights, American Economic Association, volume 4, issue 3, pages 323-340, September, DOI: 10.1257/aeri.20210268.
• Emmanuel Saez & Gabriel Zucman, 2022, "Wealth Taxation: Lessons from History and Recent Developments," AEA Papers and Proceedings, American Economic Association, volume 112, pages 58-62, May, DOI: 10.1257/pandp.20221055.
• Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022, "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, volume 112, pages 63-67, May, DOI: 10.1257/pandp.20221056.
• Cristina NICOLAESCU, 2022, "Accounting and Tax Treatment of Provisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 12-21, December , DOI: 10.37945/cbr.2021.12.02.
• Lucian CERNUȘCA, 2022, "Input and Output in/from the VAT upon Collection System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 34-43, December , DOI: 10.37945/cbr.2021.12.04.
• Doru PLEȘEA, 2022, "Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 44-51, December , DOI: 10.37945/cbr.2021.12.05.
• Lucian CERNUȘCA, 2022, "New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 23-33, October, DOI: 10.37945/cbr.2022.10.04.
• Silviu Cornel CHIRIAC, 2022, "The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 42-47, October, DOI: 10.37945/cbr.2022.10.06.
• Lucian CERNUȘCA, 2022, "Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 11, pages 39-50, November, DOI: 10.37945/cbr.2022.11.05.
• Lucian CERNUȘCA, 2022, "The Single Statement Corresponding to the Year 2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 25-36, January, DOI: 10.37945/cbr.2022.01.04.
• Delia DAVID & Luminița PĂIUȘAN & Ștefania Amalia JIMON, 2022, "Taxation of the Natural Persons’ Incomes Based on Income Rules," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 37-43, January, DOI: 10.37945/cbr.2022.01.05.
• Doru PLEȘEA, 2022, "Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 1, pages 53-60, January, DOI: 10.37945/cbr.2022.01.07.
• Gavril CHIȘ & Adrian Rareș CIUCE, 2022, "Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 42-49, February, DOI: 10.37945/cbr.2022.02.05.
• Doru PLEȘEA, 2022, "The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 50-57, February, DOI: 10.37945/cbr.2022.02.06.
• Lucian CERNUȘCA, 2022, "The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 2, pages 58-66, February, DOI: 10.37945/cbr.2022.02.07.
• Elena STĂNCIULESCU, 2022, "LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 10-16, March, DOI: 10.37945/cbr.2022.03.02.
• Lucian CERNUȘCA, 2022, "Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 37-47, March, DOI: 10.37945/cbr.2022.03.05.
• Lucian CERNUȘCA, 2022, "Aspects Regarding the Support of Non-Profit Entities/Places of Worship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 52-60, April, DOI: 10.37945/cbr.2022.04.06.
• Lucian CERNUȘCA, 2022, "Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 5, pages 39-48, May, DOI: 10.37945/cbr.2022.05.05.
• Lucian CERNUȘCA, 2022, "Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 6, pages 21-29, June, DOI: 10.37945/cbr.2022.06.03.
• Lucian CERNUȘCA, 2022, "Adjustment of Value-Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 24-34, July, DOI: 10.37945/cbr.2022.07.03.
• Lucian CERNUȘCA, 2022, "New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 34-44, August, DOI: 10.37945/cbr.2022.08.04.
• Lucian CERNUȘCA, 2022, "Accounting and Fiscal Treatment Regarding the Travel Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 44-54, September, DOI: 10.37945/cbr.2022.09.05.
• Erdem Kılıç & Sıtkı Sönmezer & Orhan Özaydın, 2022, "Effects of Fiscal Rules and Political Framework: Evidence from COVID-19 Crisis," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 7, issue 4, pages 869-888, DOI: 10.30784/epfad.1206600.
• Cristian Drăgan & Magdalena Mihai, 2022, "Accounting And Tax Treatment Of Dividends- Type Gains," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 48-55, December.
• Michal Krajňák, 2022, "Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 25-39, DOI: https://doi.org/10.15826/jtr.2022.8.
• Oksana N. Harkushenko, 2022, "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2022.8.
• Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari, 2022, "Determinants of Value Added Tax in Oman," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 157-169, DOI: https://doi.org/10.15826/jtr.2022.8.
• Hrvoje Percevic, 2022, "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 31, issue 1, pages 163-187, june, DOI: 10.17818/EMIP/2022/1.8.
• Maryna Pravdiuk, 2022, "Land Tax In The Structure Of The Tax System Of Ukraine," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5150/2022-1-22.
• Olena Makarova, 2022, "Criminal Liability For Smuggling Of Goods: Ukrainian Prospects And Foreign Experience," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5169/2022-1-5.
• Iryna Vasylieva, 2022, "Conflict In The Sphere Of Tax Relations As A Precondition For The Emergence Of A Tax Dispute," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 8, issue 1, DOI: 10.30525/2256-0742/2022-8-1-28-35.
• Iryna Vasylieva, 2022, "Guarantee Of Protection Of Rights And Interests Of Taxpayers In Tax Disputes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 8, issue 2, DOI: 10.30525/2256-0742/2022-8-2-36-43.
• Oosterlinck Kim & Panizza Ugo & Weidemaier Mark & Gulati Mitu, 2022, "The Odious Haitian Independence Debt," Journal of Globalization and Development, De Gruyter, volume 13, issue 2, pages 339-378, December, DOI: 10.1515/jgd-2021-0057.
• Alisa Frey & Justus Haucap, 2022, "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series, CESifo, number 9962.
• Bielecki, Marcin & Stähler, Nikolai, 2022, "Labor Tax Reductions In Europe: The Role Of Property Taxation," Macroeconomic Dynamics, Cambridge University Press, volume 26, issue 2, pages 419-451, March.
• Jeanne Bomare & Ségal Le Guern Herry, 2022, "Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK," Working Papers, EU Tax Observatory, number 004, Jun.
• Tang, Meili & Wang, Yu, 2022, "Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy," Economic Modelling, Elsevier, volume 116, issue C, DOI: 10.1016/j.econmod.2022.106040.
• Hayo, Bernd & Mierzwa, Sascha, 2022, "Legislative tax announcements and GDP: Evidence from the United States, Germany, and the United Kingdom," Economics Letters, Elsevier, volume 216, issue C, DOI: 10.1016/j.econlet.2022.110548.
• Liu, Guangqiang & Liu, Tianbao, 2022, "Does individual investors’ dividend tax influence analyst forecast? Evidence from a quasi-natural experiment in China," Finance Research Letters, Elsevier, volume 50, issue C, DOI: 10.1016/j.frl.2022.103263.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Fiscal compliance and Behavioral Economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, Center of Political Economy, volume 42, issue 3, pages 785-802.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022, "Fiscal compliance and behavioral economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, Center of Political Economy, volume 42, issue 4, pages 1062-1079.
• Elizabeth C. Ekmekjian & Martin Gritsch & Tricia Coxwell Snyder, 2022, "How Does the $10,000 Cap on State and Local Taxes Impact the Housing Market in New Jersey?," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 1, pages 12-21.
• Jacek Dworzecki & Izabela Nowicka & Izabela Szkurlat, 2022, "Actions of the National Revenue Administration towards Protection of the Polish Cultural Heritage," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 980-990.
• Leszek Borowiec & Waldemar Szymanski, 2022, "Sealing of the VAT Tax System in Poland in 2016-2021 and the Implementation of Tax Rules," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 190-204.
• Anna Matuszewska & Pawel Wielgocki, 2022, "Accounting Offices in View of Requirements Introduced by the Polish Deal," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special B, pages 10-20.
• Jozef Kolanski, 2022, "Court Enforcement Officers’s Office Expenditures and Maintenance Costs Management," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special B, pages 130-144.
• Jan Fraszczak, 2022, "Method of Management of Personal Income Tax Changes Implemented by the Polish Deal," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special B, pages 145-155.
• Vladimir V. Gromov, 2022, "Features and Problems of Tax Incentives for Small Software Companies in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 8-25, February, DOI: 10.31107/2075-1990-2022-1-8-25.
• Aleksei A. Batarin, 2022, "Features of State Regulation of Cash Register Use in the Kyrgyz Republic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 108-125, February, DOI: 10.31107/2075-1990-2022-1-108-125.
• Vladimir V. Gromov, 2022, "Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 9-27, June, DOI: 10.31107/2075-1990-2022-3-9-27.
• Maria G. Girich & Kristina V. Ivanovicheva & Antonina D. Levashenko, 2022, "Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 44-60, June, DOI: 10.31107/2075-1990-2022-3-44-60.
• Sergey V. Bogachov & Sergey I. Kravchenko, 2022, "Financial and Tax Regulation of the Housing and Utilities Sector: Foreign Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 102-115, June, DOI: 10.31107/2075-1990-2022-3-102-115.
• Ökkeş Kısa & Kadir Kartalcı, 2022, "A Comparative Evaluation of Taxpayer Rights in Turkey and Some Selected Countries," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 1, pages 15-32, June, DOI: 10.46737/emid.1085699.
• Yuri Biondi, 2023, "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print, HAL, number hal-03902527, Dec, DOI: 10.1515/ael-2022-0054.
• Saidj Faiz, 2022, "
  [Towards strengthening the position of the tax administration: modernization and digitization of the sector and its impact on improving the quality of public service]," Post-Print, HAL, number hal-03905264, Dec.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," Post-Print, HAL, number hal-04000868, Aug, DOI: 10.1257/pol.20200272.
• Cristina García Nicolás & Alejandro Ahijado Villalba, 2022, "El papel del Impuesto sobre Sucesiones en el ámbito rural: la transmisión de fincas rústicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 182, issue 1, pages 11-50, March.
• Milenka Villca Pozo, 2022, "Mecanismos de control de los impuestos sobre estancias turísticas en el alquiler vacacional en viviendas mediante plataformas digitales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 182, issue 1, pages 125-149, March.
• Álvaro Antón Antón & Álvaro Jesús Del Blanco García & Irma Mosquera Valderrama & José Andrés Rozas & Marina Serrat Romaní, 2022, "The Internet of Things in Tax Law," Crónica Tributaria, Instituto de Estudios Fiscales, volume 182, issue 1, pages 151-205, March.
• Jorge Martín López, 2022, "Inteligencia artificial, sesgos y no discriminación en el ámbito de la inspección tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 182, issue 1, pages 51-89, March.
• Aurora Ribes Ribes, 2022, "Retos del International Compliance Assurance Programme (ICAP) permanente de la OCDE como modelo de cumplimiento cooperativo multilateral," Crónica Tributaria, Instituto de Estudios Fiscales, volume 182, issue 1, pages 91-123, March.
• Salvador Montesinos Oltra, 2022, "La pragmática incoherencia de la calificación de las criptomonedas a efectos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 183, issue 2, pages 101-135, June.
• Felipe Alonso Murillo, 2022, "Recursos extraordinarios en la vía económico-administrativa tributaria. ¿Está justificada su existencia? ¿Qué modificaciones requiere su regulación?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 183, issue 2, pages 11-48, June.
• Konrad Pawel Slowinski, 2022, "Los principios de neutralidad y proporcionalidad como vectores del derecho de deducción en el Impuesto sobre el Valor Añadido. Una revisión crítica al hilo de la Sentencia del Tribunal de Justicia de ," Crónica Tributaria, Instituto de Estudios Fiscales, volume 183, issue 2, pages 137-163, June.
• Alfonso del Moral González, 2022, "La sanción de las conductas típicas derivadas de la indebida deducción del Impuesto sobre el Valor Añadido soportado en la adquisición de los vehículos automóviles de turismo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 183, issue 2, pages 49-68, June.
• Miguel Gutierrez Bengoechea, 2022, "Aspectos económicos y fiscales de los planes de pensiones y otros instrumentos de previsión privados: especial referencia a los de empleo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 183, issue 2, pages 69-100, June.
• M.ª Ángeles Ortega Almón & Araceli Rojo Gallego-Burín, 2022, "Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 184, issue 3, pages 109-141, September.
• Jordi De Juan Casadevall, 2022, "La responsabilidad subsidiaria del artículo 43.1.h) de la Ley General Tributaria: “sociedad refugio” y levantamiento del velo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 184, issue 3, pages 11-28, September.
• Aurora Ribes Ribes, 2022, "La relación cooperativa en España: experiencia acumulada y desafíos pendientes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 184, issue 3, pages 143-194, September.
• Pedro Jesús Jiménez Vargas, 2022, "Aplicación e integración de los modelos tributarios societarios: distribución, fiscalidad y deducción por doble imposición de los dividendos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 184, issue 3, pages 29-72, September.
• Mercedes Navarro Egea, 2022, "Inversión en startups a través de plataformas de equity crowdfunding y su tratamiento en la Ley del Impuesto sobre la Renta de las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 184, issue 3, pages 73-108, September.
• Alejandro Jiménez López, 2022, "La transposición de la regulación europea de las inspecciones conjuntas al derecho interno español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 127-160, December.
• Raquel Álamo Cerrillo, 2022, "Inflación, familia e Impuesto sobre la Renta de las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 13-33, December.
• Laura Soto Bernabeu, 2022, "Retos actuales de la necesaria reforma de los incentivos fiscales al mecenazgo en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 161-194, December.
• Félix Alberto Vega Borrego, 2022, "Las reglas de determinación de la cuantía en las reclamaciones económico-administrativas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 195-228, December.
• Ignasi Belda Reig, 2022, "“¿Por qué no debemos gravar la robótica? Argumentaciones en contra de la imposición a la robótica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 35-55, December.
• Marina Castro Bosque, 2022, "La facultad de los Tribunales Económico-Administrativos para plantear cuestiones prejudiciales ante el Tribunal de Justicia de la Unión Europea: una oportunidad para reformar su régimen jurídico y dot," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 57-89, December.
• José Ángel Gómez Requena, 2022, "El cumplimiento de las obligaciones tributarias en el marco cooperativo: ¿más allá del simple cumplimiento normativo?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 185, issue 4, pages 91-125, December.
• Laszlo Goerke, 2022, "Endogenous Market Structure and Partisan Competition Authorities," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202201, May.