Research classified by Journal of Economic Literature (JEL) codes

2022

• Rosa Hilda Hernandez Sandoval & Gabriel Aguilera Mancilla & Blanca Estela Montano Perez & Sergio Arcos Moreno, 2022, "Marital Partnership, Tax Income That Can Be Divided To Accumulate Between Spouses Mexico Sociedad Conyugal, Ingresos Fiscales Que Se Pueden Dividir Para Acumular Entre Conyuges Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 10, issue 1, pages 37-46.
• Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez & Gabriel Aguilera Mancilla & Williams Jesus Cortez Carrillo, 2022, "Triptych, Ideas To Acquire Specific Knowledge Of Exempt And Limited Income In Mexico Triptico, Ideas Para Adquirir Conocimiento Especifico De Ingresos Exentos Y Limitantes En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 15, issue 1, pages 51-60.
• Chii-Shyan Kuo, 2022, "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 4, pages 1535-1572, May, DOI: 10.1007/s11156-021-01029-5.
• Johnny Flentø & Leonardo Santos Simao, 2022, "llicit Financial Flows - The illusion of a common denominator," DERG working paper series, University of Copenhagen. Department of Economics. Development Economics Research Group (DERG), number 22-15, Aug.
• Rus’an Nasrudin & Djoni Hartono & Faizal Rahmanto Moeis & Andhika Putra Pratama & Raka Rizky Fadilla & Rustam Effendi, 2022, "The Potential Distributional and Economic Wide Impact of the New Indonesia's VAT Law Implementation," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 202272, revised 2022.
• Stephan Muehlbacher & Thomas Sabitzer, 2022, "Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 3, pages 291-311, DOI: 10.1628/fa-2022-0011.
• Stoycho Dulevski, 2022, "Critical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislation," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 47-60, December.
• Pieter Buyl & Annelies Roggeman & Isabelle Verleyen, 2022, "An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data
  [“To Shift or Not to Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction," CESifo Economic Studies, CESifo Group, volume 68, issue 1, pages 46-72.
• Jillian Grennan, 2022, "Social Change through Financial Innovation: Evidence from Donor-Advised Funds," The Review of Corporate Finance Studies, Society for Financial Studies, volume 11, issue 3, pages 694-735.
• Erdoğdu, M. Mustafa & Akar, Sevda, 2022, "Behavioral Aspects of Tax Amnesties and Their Effects in Twelve Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 2, pages 270-287, DOI: https://doi.org/10.35551/PFQ_2022_2.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022, "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 4, pages 585-600, DOI: https://doi.org/10.35551/PFQ_2022_4.
• Renato E. Reside, Jr., 2022, "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202203, Aug.
• Kristýna Kebrtová & Hana Zídková, 2022, "New VAT Rules for E-commerce: What Will They Bring to Public Budgets?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 2, pages 49-68, DOI: 10.18267/j.efaj.271.
• Jiří Jakoubek & František Poborský & Jiří Teichmann, 2022, "Assessment of Transfer prices by expert or tax advisor
  [Posouzení transferových cen znalcem či daňovým poradcem]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 25-32, DOI: 10.18267/j.ocenovani.284.
• Boris Mišun & Karin Mašková & Marek Jindra, 2022, "Case study - specifics of transfer pricing in the context of enterprise valuation
  [Případová studie - specifika nastavení převodních cen v kontextu ocenění závodu]," Oceňování, Prague University of Economics and Business, volume 15, issue 4, pages 33-43, DOI: 10.18267/j.ocenovani.285.
• Jan Hájek & Cecília Olexová, 2022, "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 1, pages 27-50, DOI: 10.18267/j.polek.1341.
• Joana Garcia, 2022, "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers, Banco de Portugal, Economics and Research Department, number w202214.
• Koski, Heli & Fornaro, Paolo, 2022, "The Design of R&D Tax Incentive Schemes and Firm Innovation," ETLA Reports, The Research Institute of the Finnish Economy, number 123, Jan.
• Grzegorz Poniatowski & Giacomo Luchetta, 2022, "Tax Challenges and Opportunities of the Growing Digital Economy," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0171, Jul.
• Aida Diana DUMITRESCU, 2022, "Study on the European Regulatory Framework in the Field of Electricity," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 2, issue 1, pages 4-13, February.
• Gina ORGA-DUMITRIU, 2022, "Reception of Contract Group Theory in European Contract Law," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 2, issue 1, pages 46-68, February.
• Delia-Raluca SANCARIUC, 2022, "Economic Regulation, Institutions and Entrepreneurship: Perspectives from the Experience of States in Transition," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 2, issue 1, pages 69-82, February.
• Raluca Antoanetta TOMESCU, 2022, "The Legal Nature Of The Contravention And Its Influence On The Nullity Of The Record Of Finding The Contravention," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 11, issue 1, pages 125-133, March.
• Diana Geanina IONA, 2022, "Theoretical And Practical Issues In Regard To The Liquidation Of The Matrimonial Regime Of Community Of Goods," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 11, issue 1, pages 61-70, March.
• Marieta SAFTA, 2022, "The Role Of The Venice Commission In Shaping European Constitutionalism," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 11, issue 1, pages 71-78, March.
• Cristian DUMITRESCU, 2022, "Strategies for Developing Monetary Policy in Emerging Countries," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 11, issue 4, pages 566-571, December.
• Sacchidananda Mukherjee & Shivani Badola, 2022, "Estimation of VAT compliance costs of unincorporated enterprises in India: unit-level analysis," Indian Economic Review, Springer, volume 57, issue 2, pages 421-441, December, DOI: 10.1007/s41775-022-00139-8.
• Shadrack Muthami Mwatu, 2022, "Institutions and export performance: firm level evidence from Kenya," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 69, issue 4, pages 487-506, December, DOI: 10.1007/s12232-022-00401-8.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Nan-Ting Kuo & Shang-En Yu, 2022, "Applications of Book-Tax Difference in Accounting and Finance Research," Springer Books, Springer, chapter 104, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_107.
• Javier Moreno Espinosa & Alonso Carriles Alvarez, 2022, "Artificial Intelligence and Its Application in the Study of the Legal Complexity of the Value Added Tax Act in Mexico," Springer Books, Springer, in: José Antonio Núñez Mora & M. Beatriz Mota Aragón, "Data Analytics Applications in Emerging Markets", DOI: 10.1007/978-981-19-4695-0_9.
• Katja Rietzler, 2022, "Steuertarif nicht der richtige Hebel für gezielte Entlastungen
  [Tax Rate not the Right Lever for Targeted Relief]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 10, pages 749-752, October, DOI: 10.1007/s10273-022-3301-6.
• Gerhard Graf, 2022, "Wege und Irrwege der neuen Grundsteuerpläne in Deutschland
  [New Property Tax Models in Germany — Suitable Paths and Wrong Tracks]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 4, pages 294-297, April, DOI: 10.1007/s10273-022-3164-x.
• Esteban Palacios Ronda, 2022, "El acceso de las fundaciones al régimen fiscal privilegiado de las entidades no lucrativas: propuestas para su reforma
  [Access of foundations to the privileged tax regime of non-profit organisations: proposals for its reform]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 140, pages 80508-80508, DOI: 10.5209/REVE.80508.
• Teresa Puchol Tur, 2022, "El Impuesto sobre Hidrocarburos en las cooperativas agroalimentarias
  [The Hydrocarbon tax in agri-food cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83724-83724, DOI: 10.5209/reve.83724.
• Capatina-Verdes Neli, 2022, "Transfer Pricing and Related Party Transactions: A Bibliometric Analysis," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 237-253, January, DOI: 10.2478/ceej-2022-0014.
• Müller-Thomczik Sandra & Reiter Lukas, 2022, "Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 269-290, January, DOI: 10.2478/ceej-2022-0016.
• Ištok Michal & Solilová Veronika & Brychta Karel, 2022, "Challenges in transfer pricing: A concept of safe harbours for financial transactions," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 18, issue 4, pages 23-34, December, DOI: 10.2478/fiqf-2022-0025.
• Lagodiienko Nataliia & Pozhydaieva Мariia & Krylov Denys, 2022, "Digitalization of Tax Administration in Ukraine: Risks and Opportunities," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 4, pages 443-450, December, DOI: 10.15544/mts.2022.44.
• Williams Colin C. & Gashi Ardiana, 2022, "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, volume 17, issue 2, pages 83-95, December, DOI: 10.2478/jeb-2022-0016.
• Karpowicz Andrzej, 2022, "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, volume 12, issue 1, pages 30-53, December, DOI: 10.2478/wrlae-2022-0003.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022, "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 67, issue 06, pages 2049-2065, December, DOI: 10.1142/S021759082050040X.
• Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022, "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 274.
• Weerth, Carsten, 2022, "Übersicht der Lücken in der HS-Nomenklatur 2022," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5/2022, pages 31-32.

2021

• Soner Yakar & Gözde Elbir & Serkan Kandır, 2021, "Investigation of the Impact of Tax Penalty Announcements on Banks’ Stock Returns," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 36, issue Special2, pages 219-232, January, DOI: https://doi.org/10.33203/mfy.846073.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021, "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, volume 111, issue 12, pages 3827-3871, December, DOI: 10.1257/aer.20201237.
• Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2021, "Do People Respond to the Mortgage Interest Deduction? Quasi-experimental Evidence from Denmark," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 273-303, May, DOI: 10.1257/pol.20170366.
• Eric Zwick, 2021, "The Costs of Corporate Tax Complexity," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 467-500, May, DOI: 10.1257/pol.20180406.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021, "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, volume 3, issue 2, pages 131-148, June, DOI: 10.1257/aeri.20200319.
• Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021, "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 23, issue 57, pages 466-466.
• Ramona LILE & Teodor-Florin CILAN & Grigorie SANDA & Robert Cristian ALMAȘI & Silviu Ilie SĂPLĂCAN, 2021, "The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 29-36, December , DOI: 10.37945/cbr.2020.12.04.
• Raluca Cristina ANDREI, 2021, "The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 37-47, December , DOI: 10.37945/cbr.2020.12.05.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2021, "Business Digitalization, a Challenge for Taxation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 29-34, October, DOI: 10.37945/cbr.2021.10.04.
• Lucian CERNUȘCA, 2021, "Single Tax Rectifying Statement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 10, pages 35-44, October, DOI: 10.37945/cbr.2021.10.05.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021, "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 11, pages 33-41, November, DOI: 10.37945/cbr.2021.11.05.
• Cristina NICOLAESCU, 2021, "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 11-19, January, DOI: 10.37945/cbr.2021.01.02.
• Lucian CERNUȘCA, 2021, "Statement 311," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 1, pages 39-48, January, DOI: 10.37945/cbr.2021.01.05.
• Lucian CERNUȘCA, 2021, "Single Return for 2021," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 44-52, February, DOI: 10.37945/cbr.2021.02.05.
• George-Adrian STANCIU, 2021, "Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 53-63, February, DOI: 10.37945/cbr.2021.02.06.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021, "Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 15-23, March, DOI: 10.37945/cbr.2021.03.02.
• Lucian CERNUȘCA, 2021, "The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 24-30, March, DOI: 10.37945/cbr.2021.03.03.
• Gabriel GOICEA, 2021, "The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 31-39, March, DOI: 10.37945/cbr.2021.03.04.
• Lucian CERNUȘCA, 2021, "Supporting the Non-Profit/Cult Organizations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 47-56, April, DOI: 10.37945/cbr.2021.04.06.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2021, "Exemptions from the Payment of the Income Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 57-62, April, DOI: 10.37945/cbr.2021.04.07.
• Elena STĂNCIULESCU, 2021, "Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 15-24, May, DOI: 10.37945/cbr.2021.05.02.
• Mirela PAVONE & Allex ZARA & Adriana POPA, 2021, "Accounting for the Loans Granted for Early Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 44-48, May, DOI: 10.37945/cbr.2021.05.05.
• Lucian CERNUȘCA, 2021, "The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 49-57, May, DOI: 10.37945/cbr.2021.05.06.
• Lucian CERNUȘCA, 2021, "Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 46-53, June, DOI: 10.37945/cbr.2021.06.06.
• Maria-Cosmina PINȚEA, 2021, "Comparative Analysis of Direct Taxation Rules from Different European Union Countries," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 6, pages 62-72, June, DOI: 10.37945/cbr.2021.06.08.
• Lucian CERNUȘCA, 2021, "Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 35-43, July, DOI: 10.37945/cbr.2021.07.04.
• Radu CIOBANU & Adriana Florina POPA & Mirela PĂUNESCU, 2021, "The Impact of COVID-19 on the Tax Policy in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 7, pages 44-56, July, DOI: 10.37945/cbr.2021.07.05.
• Lucian CERNUȘCA & Vanina Adoriana TRIFAN, 2021, "The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 28-36, August, DOI: 10.37945/cbr.2021.08.04.
• Elena STĂNCIULESCU, 2021, "The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 37-44, August, DOI: 10.37945/cbr.2021.08.05.
• Maria-Cosmina PINȚEA, 2021, "Direct Taxation in the European Union Countries (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 8, pages 65-72, August, DOI: 10.37945/cbr.2021.08.08.
• Lucian CERNUȘCA, 2021, "Adjusting the Tax Base of the Value Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 22-32, September, DOI: 10.37945/cbr.2021.09.03.
• Raluca Cristina ANDREI, 2021, "Tax Inspection," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 33-44, September, DOI: 10.37945/cbr.2021.09.04.
• Maria-Cosmina PINȚEA, 2021, "Direct Taxation in the European Union Countries (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 9, pages 63-72, September, DOI: 10.37945/cbr.2021.09.07.
• Maria do Rosário Anjos & Maria João Mimoso, 2021, "International procedures to resolve dispute in tax law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 11, issue 1, pages 42-51, March.
• Ana Campina & Carlos Rodrigues, 2021, "The politicization of human rights in the universal pandemic 2020: the relationship between the Charter of Fundamental Rights of the European Union and the international tax law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 11, issue 1, pages 52-71, March.
• Monica Florentina Popa, 2021, "What the economic analysis of law can't do - pitfalls and practical implications," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 11, issue 1, pages 81-94, March.
• Maryna Glukh & Viktoriia Serdiuk & Pavlo Selezen & Anton Babenko, 2021, "The OECD Model Tax Convention and its commentaries as a source of interpretation of double taxation treaties in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 11, issue 2, pages 262-272, June.
• Iryna Vasylieva, 2021, "Balancing The Interests Of Taxpayers And Tax Authorities As The Method Of Minimizing Tax Disputes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 5, DOI: 10.30525/2256-0742/2021-7-5-41-48.
• Гл. Ас. Д-Р Георги Ранчев, 2021, "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Simon Deakin, 2021, "Decoding Employment Status," Working Papers, Centre for Business Research, University of Cambridge, number wp525, Apr.
• Ewan McGaughey, 2021, "A Social Recovery, Workplace Democracy and Security: COVID-19 and Labour Law," Working Papers, Centre for Business Research, University of Cambridge, number wp528, Apr.
• Gianmarco Daniele & Tommaso Giommoni, 2021, "Corruption under Austerity," CESifo Working Paper Series, CESifo, number 8909.
• Clemens Fuest & Johanna Hey & Christoph Spengel, 2021, "Vorschläge für eine Reform der Immobilienbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 12, pages 31-38, December.
• Daniele, Gianmarco & Giommoni, Tommaso, 2021, "Corruption under Austerity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15891, Mar.
• Panizza, Ugo & Oosterlinck, Kim & Weidemaier, Mark & Gulati, Mitu, 2021, "The Odious Haitian Independence Debt," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16413, Jul.
• Stoycho Dulevski, 2021, "Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 36-52.
• Стойчо Дулевски, 2021, "Мястото На Стопанска Дейност И Постоянният Обект В Контекста На Дъщерното Дружество И Дигиталната Икономика," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 38-56.
• Restrepo-Amariles, David & Lewkowicz, Gregory, 2021, "Unpacking Smart Law: How Mathematics and Algorithms are Reshaping the Legal Code in the Financial Sector," HEC Research Papers Series, HEC Paris, number 1413, Mar.
• Juris Justitio Hakim Putra & Nabilla Nabilla & Fidelia Yemima Jabanto, 2021, "Comparing Carbon Tax and Cap and Trade as Mechanism to Reduce Emission in Indonesia," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 106-111.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021, "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101448.
• Dixon, Peter N. & Fox, Corbin A. & Kelley, Eric K., 2021, "To own or not to own: Stock loans around dividend payments," Journal of Financial Economics, Elsevier, volume 140, issue 2, pages 539-559, DOI: 10.1016/j.jfineco.2020.12.010.
• Aguirre Unceta, Rafael, 2021, "The economic and social impact of mining-resources exploitation in Zambia," Resources Policy, Elsevier, volume 74, issue C, DOI: 10.1016/j.resourpol.2021.102242.
• Marjit, Sugata & Mishra, Suryaprakash & Mitra, Sandip, 2021, "Tax evasion by tax deferment: Sham litigation with an informal credit market," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102008.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021, "Should there be lower taxes on patent income?," Research Policy, Elsevier, volume 50, issue 1, DOI: 10.1016/j.respol.2020.104129.
• Jin, Xiaoye, 2021, "Corporate tax aggressiveness and capital structure decisions: Evidence from China," International Review of Economics & Finance, Elsevier, volume 75, issue C, pages 94-111, DOI: 10.1016/j.iref.2021.04.008.
• Summers, Andrew, 2021, "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 111867, Oct.
• Meyer, J. Sam, 2021, "Shouldering the burden of our neighbours: how exemptions in US tax law affect global and domestic health philanthropy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120028, Apr.
• Orçun Avcı and Zeynep Demirci, 2021, "Advantages of Tax Audit," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105009.
• Dominika Wroblewska & Pawel Manczyk, 2021, "Taxation of Incomes of Athletes from Professional Practice of Sports under the Polish Tax Law," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 885-899.
• Sylwester Bogacki & Agnieszka Sulimierska, 2021, "Personal Income Harmonization Process," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 572-586.
• Antonio Marinello, 2021, "I redditi di natura finanziaria tra proporzionalit? e progressivit?: profili critici dell?evoluzione del sistema e prospettive di riforma," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 46-57.
• Daniele Can?, 2021, "Prospettive della discriminazione qualitativa tra redditi di lavoro," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 58-81.
• Luigi Iacobellis, 2021, "La tassazione dei redditi delle donne ed il principio di uguaglianza tributaria: la leva impositiva per la realizzazione e promozione dell?equit? fiscale di genere," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 82-94.
• Andrew C. Chang & Linda R. Cohen & Amihai Glazer & Urbashee Paul, 2021, "Politicians Avoid Tax Increases Around Elections," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-004, Jan, DOI: 10.17016/FEDS.2021.004.
• Koval Alexandra & Levashenko Antonina, 2021, "Will Automatic Exchange Help Fight Corruption and Criminal Money?
  [Поможет Ли Автообмен В Борьбе С Коррупцией И «Грязными» Деньгами?]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 53-57, June.
• Koval Alexandra & Levashenko Antonina, 2021, "Поможет Ли Автообмен В Борьбе С Коррупцией И «Грязными» Деньгами?," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 53-57, June.
• Kim Oosterlinck & Ugo Panizza & W. Mark C. Weidemaier & Mitu Gulati, 2021, "The Odious Haitian Independence Debt," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 16-2021, Jul.
• José María Cobos Gómez, 2021, "El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 178, issue 1, pages 11-60, March.
• Ginés Parra Ruiz, 2021, "Antecedentes del régimen económico-financiero del agua. Incidencia de los modelos de política medioambiental europea en el actual régimen económico-financiero de la utilización del dominio público hid," Crónica Tributaria, Instituto de Estudios Fiscales, volume 178, issue 1, pages 131-157, March.
• José Francisco Sedeño López, 2021, "Medidas tributarias contra la obsolescencia programada en el marco de la economía circular: perspectiva comparada y posibles líneas de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 178, issue 1, pages 159-189, March.
• Fernando Hernández Guijarro & Vicente Gomar Giner, 2021, "La catarsis del Impuesto de Plusvalía Municipal: crisis inmobiliaria; la STC 59/2017, de 11 de mayo; y los pronunciamientos judiciales posteriores más relevantes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 178, issue 1, pages 61-89, March.
• Jordi de Juan Casadevall, 2021, "La sociedad holding familiar y el déficit de sustancia económica: una perspectiva iuscomunitaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 179, issue 2, pages 11-33, June.
• Antonio Vaquera García, 2021, "Beneficios fiscales de los rendimientos obtenidos por los trabajadores desplazados," Crónica Tributaria, Instituto de Estudios Fiscales, volume 179, issue 2, pages 131-167, June.
• Yolanda Martínez Muñoz, 2021, "Compliance fiscal y responsabilidad por ilícitos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 179, issue 2, pages 35-62, June.
• Aitor Navarro Ibarrola, 2021, "Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 179, issue 2, pages 63-91, June.
• Laura Soto Bernabeu, 2021, "La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 179, issue 2, pages 93-129, June.
• Ignasi Belda Reig, 2021, "La compleja relación entre el software y la fiscalidad: tres aspectos a considerar," Crónica Tributaria, Instituto de Estudios Fiscales, volume 180, issue 3, pages 11-29, September.
• Agustín Guillermo Turiel Martínez, 2021, "La aplicación de las medidas cautelares previstas en el artículo 146 de la Ley General Tributaria en el entorno digital," Crónica Tributaria, Instituto de Estudios Fiscales, volume 180, issue 3, pages 133-171, September.
• Jordi De Juan Casadevall, 2021, "La poliédrica realidad de la empresa familiar: del frustrado enfoque holístico a la «sustantivación» de la ley tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 180, issue 3, pages 31-65, September.
• Marta González Aparicio, 2021, "La prescripción tributaria como institución extintiva de fundamento múltiple," Crónica Tributaria, Instituto de Estudios Fiscales, volume 180, issue 3, pages 67-96, September.
• Montserrat Hermosín Álvarez, 2021, "Permanent establishment. The crisis of the article 5 OECD MC in the digital economy," Crónica Tributaria, Instituto de Estudios Fiscales, volume 180, issue 3, pages 97-131, September.
• Rodolfo Salassa Boix, 2021, "La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables," Crónica Tributaria, Instituto de Estudios Fiscales, volume 181, issue 4, pages 109-143, December.
• Jordi De Juan Casadevall, 2021, "La transposición interna del exit tax armonizado por la Directiva contra la elusión fiscal en el sistema tributario español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 181, issue 4, pages 11-40, December.
• Liana Simón Otero, 2021, "Análisis fiscal de la nueva Constitución cubana de 2019," Crónica Tributaria, Instituto de Estudios Fiscales, volume 181, issue 4, pages 145-168, December.
• María José Fernández Pavés, 2021, "Análisis del procedimiento de control financiero de subvenciones públicas por los órganos de intervención," Crónica Tributaria, Instituto de Estudios Fiscales, volume 181, issue 4, pages 41-77, December.
• Mercedes Fuster Gómez, 2021, "La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares," Crónica Tributaria, Instituto de Estudios Fiscales, volume 181, issue 4, pages 79-107, December.
• Laszlo Goerke, 2021, "Tax Evasion by Firms," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202104, Apr.
• Carlos Ortega-Laurel & Víctor Amaury Simental-Franco, 2021, "Metodología de estimación agregada "gruesa" de los ingresos fiscales," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 16, issue 4, pages 1-16, Octubre -.
• Max Gillman, 2021, "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 533-566, June, DOI: 10.1007/s10797-020-09632-3.
• Kunka Petkova, 2021, "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 890-940, August, DOI: 10.1007/s10797-020-09637-y.
• Mindy Herzfeld, 2021, "Designing international tax reform: lessons from TCJA," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 5, pages 1163-1187, October, DOI: 10.1007/s10797-021-09675-0.
• Pontus Braunerhjelm & Johan E. Eklund & Per Thulin, 2021, "Taxes, the tax administrative burden and the entrepreneurial life cycle," Small Business Economics, Springer, volume 56, issue 2, pages 681-694, February, DOI: 10.1007/s11187-019-00195-0.
• Damien Broussolle, 2021, "Vers Une Nouvelle Definition De La Prestation De Services," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2021-01.
• Bernd Hayo & Sascha Mierzwa, 2021, "The Effect of Legislated Tax Changes on the Trade Balance: Empirical Evidence for the United States, Germany, and the United Kingdom," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202103.
• Bernd Hayo & Sascha Mierzwa, 2021, "State-Dependent Effects of Tax Changes in Germany and the United Kingdom," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202125.
• Sascha Mierzwa, 2021, "Spillovers from Tax Shocks to the Euro Area," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202133.
• Bernd Hayo & Sascha Mierzwa, 2021, "Legislative Tax Announcements and GDP: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202134.
• Nina Chilova, 2021, "Procedures for Ascertainment of Tax Violation and Imposition of Sanctions," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 169–177-1, December.
• Georgi Ranchev, 2021, "The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 207-216, February.
• Nina Chilova, 2021, "Tax Offences and Penalties. Notion. Types," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 215–229-2, December.
• Stoycho Dulevski, 2021, "The Relationship Between the European Union Law and the Double Tax Treaties," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 277–286-2, December.
• Dušan Isakov & Christophe Pérignon & Jean-Philippe Weisskopf, 2021, "What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment
  [Financial constraints, asset tangibility, and corporate investment]," The Review of Financial Studies, Society for Financial Studies, volume 34, issue 12, pages 5756-5795.
• Szabóné Bonifert, Éva, 2021, "Missed Opportunities of Simplification Regarding Personal Income Tax Systems in Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 3, pages 337-358, DOI: https://doi.org/10.35551/PFQ_2021_3.
• Okeke, Clement Ejiofor & Saluadeen, Yinka Mashood, 2021, "Tax Reform and Tax Compliance Behaviour of Companies in Nigeria," MPRA Paper, University Library of Munich, Germany, number 111367, Oct.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021, "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 148, Feb, revised Dec 2024.
• Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2021, "Code and data files for "A Rational Theory for Disposition Effects"," Computer Codes, Review of Economic Dynamics, number 20-172, revised .
• Koski, Heli & Fornaro, Paolo, 2021, "Does Finland Need R&D Tax Incentives?," ETLA Brief, The Research Institute of the Finnish Economy, number 97, Jun.
• Mine Binis, 2021, "Online Resolution of Tax Disputes: An Assessment on The Turkish Tax Judiciary System (Vergi Uyuşmazlıklarının Çevrim İçi Çözümü: Türk Vergi Yargı Sistemi Üzerine Değerlendirme)," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 12, issue 3, pages 653-667.
• Oriol Sabaté & José Peres-Cajías, 2021, "Guerra, recursos naturales y hacienda pública: el caso de la Guerra del Pacífico (1879-1883)," Documentos de trabajo, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana, number 1/2021, Mar.
• Obal Usang Edet Usang & Udofia Aniekan Etim, 2021, "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 1-10.
• Monika Kobosko, 2021, "Ginące zawody jako konsekwencja zmian technologicznych na polskim rynku pracy," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 8, issue 4, pages 1-21.
• Colin C Williams, 2021, "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 12, issue 1, pages 1-18.
• Ewa Balcerowicz & Michał Myck & Joanna Tyrowicz & Paweł Wojciechowski & Kajetan Trzciński, 2021, "The Polish Deal: The economic consequences of the proposed new tax system," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0170, Oct.
• Cristina Onet, 2021, "General Principles Of The Fiscal Procedure. Correlation Of National Law With European Law In Fiscal Matters," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 1, pages 69-78, March.
• Nqobizwe Mvelo Ngema & Lonias Ndlovu, 2021, "The Custody Of Minor Children During The Dissolution Of Marriages: A Comparison Of Child Custody In South African Islamic Law And Common Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 102-114, June.
• Skender Gojani & Egzonis Hajdari, 2021, "Theoretical Aspects Related To The Insurance Contract In Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 115-119, June.
• Sedat Ismajli, 2021, "Judicial And Extrajudicial Structures On Human Rights Protection In The Republic Of Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 120-122, June.
• Mirsad Suhodolli, 2021, "Teaching Idioms To Albanian University Students In Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 130-136, June.
• Kole Krasniqi, 2021, "The Threat Of Islamic Extremism In The Western Balkans For The National And International Security," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 137-141, June.
• Raluca Elena Anderco (Feraru), 2021, "The Right To Work And Precarious Work," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 142-152, June.
• Adrian Tutuianu & Florina Ramona Muresan, 2021, "Legal Nature Of Obligations Relating To Settlements Of 0.1% Quotas Of The Value Of Certified Works Owed According To Article 30 Of Law No. 50/1991 Regarding Certification Of Construction Works And 0.5 % Owed By Virtue Of Article 43 Of Law No. 10/1995," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 153-166, June.
• Avdullah Robaj, 2021, "Marriage According To The Islamic Law (Sharia) And The Secular Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 19-24, June.
• Elsa Zyberai, 2021, "The Role Of Public Administration In Drawing, Managing And Storing Public Documentation," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 33-37, June.
• Friedrich Hamadziripi & Howard Chitimira, 2021, "A Comparative Analysis Of Company Directors’ Accountability And The Statutory Duty Of Care, Skill And Diligence In South Africa And Zimbabwe," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 38-49, June.
• Kastriote Vlahna & Hajredin Kuci, 2021, "Extinction Of The Right Of Real Servitudes In Kosovo Comparative Aspect With Some European Countries," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 57-68, June.
• Mentor Lecaj & Granit Curri, 2021, "Advantages Of International Commercial Arbitration In Resolving The Commercial Contests," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 10, issue 2, pages 96-101, June.
• Gianmarco Daniele & Tommaso Giommoni, 2021, "Corruption under Austerity," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 21-019, Nov.
• Steven Sheffrin & Rujun Zhao, 2021, "Public perceptions of the tax avoidance of corporations and the wealthy," Empirical Economics, Springer, volume 61, issue 1, pages 259-277, July, DOI: 10.1007/s00181-020-01870-y.
• Akira Matsuoka, 2021, "The new international tax regime: analysis from a power-basis perspective," SN Business & Economics, Springer, volume 1, issue 5, pages 1-23, May, DOI: 10.1007/s43546-021-00072-7.
• Gerhard Graf, 2021, "Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen
  [A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 3, pages 227-231, March, DOI: 10.1007/s10273-021-2878-5.
• Agust n B n trix & Lorenz Emter & Martin Schmitz, 2021, "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1321, Nov.
• Esteban Palacios Ronda, 2021, "Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas en el ámbito del mecenazgo cultural
  [Solutions from the Autonomous Communities of common regime to," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 138, pages 75565-75565, DOI: 10.5209/REVE.75565.
• Jamroży Marcin & Janiszewska Magdalena, 2021, "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 57, issue 2, pages 177-193, June, DOI: 10.2478/ijme-2021-0011.
• Ryšavá Tereza & Zídková Hana, 2021, "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, volume 21, issue 4, pages 385-409, December, DOI: 10.2478/revecp-2021-0017.
• Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021, "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 264.
• Lorenz, Johannes & Diller, Markus & Sureth, Caren, 2021, "The epidemiology of tax avoidance narratives," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 268.
• Weerth, Carsten, 2021, "Zwölf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 25-31.
• Weerth, Carsten, 2021, "Eine kurze Geschichte der Weltzollorganisation – aktuelle Entwicklungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2021, pages 5-10.
• Weerth, Carsten, 2021, "Übersicht der Bewilligungen und Zulassungen nach dem UZK – Abkürzungen/Antragstellung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2021, pages 67-69.
• Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021, "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242365.

2020

• Ricardo Perez-Truglia, 2020, "The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment," American Economic Review, American Economic Association, volume 110, issue 4, pages 1019-1054, April, DOI: 10.1257/aer.20160256.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020, "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 312-346, August, DOI: 10.1257/pol.20180410.
• Jacob Bastian, 2020, "The Rise of Working Mothers and the 1975 Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 44-75, August, DOI: 10.1257/pol.20180039.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020, "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, volume 110, pages 162-166, May, DOI: 10.1257/pandp.20201041.
• Tito Boeri & Giulia Giupponi & Alan B. Krueger & Stephen Machin, 2020, "Solo Self-Employment and Alternative Work Arrangements: A Cross-Country Perspective on the Changing Composition of Jobs," Journal of Economic Perspectives, American Economic Association, volume 34, issue 1, pages 170-195, Winter, DOI: 10.1257/jep.34.1.170.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 27-51, Fall, DOI: 10.1257/jep.34.4.27.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 3-26, Fall, DOI: 10.1257/jep.34.4.3.