Research classified by Journal of Economic Literature (JEL) codes

2020

• Bogdan-Alexandru SMERCINSCHI, 2020, "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 20-26, October, DOI: 10.37945/cbr.2020.10.03.
• Lucian CERNUȘCA, 2020, "The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 27-37, October, DOI: 10.37945/cbr.2020.10.04.
• Bogdan Cosmin GOMOI, 2020, "Taxation of Income from Professional Training Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 38-45, October, DOI: 10.37945/cbr.2020.10.05.
• George-Adrian STANCIU, 2020, "National and International Fiscal Regulations on Value Added Tax (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 10, pages 61-72, October, DOI: 10.37945/cbr.2020.10.08.
• Lucian CERNUȘCA, 2020, "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 15-22, November, DOI: 10.37945/cbr.2020.11.02.
• Bogdan-Alexandru SMERCINSCHI, 2020, "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 3-14, November, DOI: 10.37945/cbr.2020.11.01.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020, "Related Party Transactions: A Series of Relevant Considerations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 36-43, November, DOI: 10.37945/cbr.2020.11.04.
• George-Adrian STANCIU, 2020, "National and International Fiscal Regulations on Value Added Tax (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 11, pages 64-72, November, DOI: 10.37945/cbr.2020.11.08.
• Maria MORNEA, 2020, "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 31-41, January.
• Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ, 2020, "The Fiscal Burden in Relation to Income from Salaries. European Union Case Study," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 42-47, January.
• Bogdan Cosmin GOMOI, 2020, "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 1, pages 48-59, January.
• Lucian CERNUȘCA, 2020, "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 19-29, February, DOI: 10.37945/cbr.2020.02.03.
• Bogdan Cosmin GOMOI, 2020, "The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 47-57, February, DOI: 10.37945/cbr.2020.02.06.
• Elena STĂNCIULESCU, 2020, "The Tax Regime of Non-Profit Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 2, pages 58-66, February, DOI: 10.37945/cbr.2020.02.07.
• Elena STĂNCIULESCU, 2020, "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 24-34, March, DOI: 10.37945/cbr.2020.03.03.
• Lucian CERNUȘCA, 2020, "The Single Return for the Year 2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 43-53, March, DOI: 10.37945/cbr.2020.03.05.
• Bogdan Cosmin GOMOI, 2020, "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 54-64, March, DOI: 10.37945/cbr.2020.03.06.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020, "Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 65-70, March, DOI: 10.37945/cbr.2020.03.07.
• Lucian CERNUȘCA, 2020, "Form 230," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 4, pages 56-63, April, DOI: 10.37945/cbr.2020.04.07.
• Bogdan Cosmin GOMOI, 2020, "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 24-34, May, DOI: 10.37945/cbr.2020.05.03.
• Adriana Florina POPA & Radu CIOBANU, 2020, "Tax Measures Adopted in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 44-52, May, DOI: 10.37945/cbr.2020.05.05.
• Lucian CERNUȘCA, 2020, "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 5, pages 53-62, May, DOI: 10.37945/cbr.2020.05.06.
• Bogdan Cosmin GOMOI, 2020, "Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 21-29, June, DOI: 10.37945/cbr.2020.06.03.
• Lucian CERNUȘCA, 2020, "The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 6, pages 54-62, June, DOI: 10.37945/cbr.2020.06.07.
• Lucian CERNUȘCA, 2020, "Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 48-55, July, DOI: 10.37945/cbr.2020.07.06.
• Elena STĂNCIULESCU, 2020, "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 45-52, August, DOI: 10.37945/cbr.2020.08.06.
• Adriana CAZACU, 2020, "International Double Taxation. Content, Consequences and Avoidance (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 62-72, August, DOI: 10.37945/cbr.2020.08.08.
• Bogdan-Alexandru SMERCINSCHI, 2020, "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 33-42, September, DOI: 10.37945/cbr.2020.09.04.
• Adriana CAZACU, 2020, "International Double Taxation. Content, Consequences and Avoidance (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 61-72, September, DOI: 10.37945/cbr.2020.09.07.
• Liubov Kasianenko & Iryna Shopina & Mariia Karmalita & Dmytro Muliavka, 2020, "Interest in the context of tax relations: traditional approach and trends of tax management development," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 10, issue 1, pages 56-68, March.
• Yuriy Onischyk & Olena Maidannyk & Yaroslav Zhuravel & Pavlo Selezen, 2020, "International treaty as a source of financial law in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 10, issue 3, pages 419-426, December.
• Mariia Karmalita & Anna Nechai & Tetiana Sholkova & Kostiantyn Hubskyi, 2020, "Realization of private and public interest in taxation during public financial activity in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 10, issue 3, pages 442-454, December.
• Olha Dmytryk & Oksana Makukh, 2020, "Economic Principles Of Taxation: Problems Of Definition And Embodiment In The Tax Legislation Of Ukraine And The European States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-32-38.
• Stoycho Dulevski, 2020, "Scientific and Applied Challenges in the Concept “Fixed Establishment” in the Modern Tax Systems," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 52-69.
• Гл. Ас. Д-Р Георги Ранчев, 2020, "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 4, pages 1-8.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp675, Oct.
• Alex A.T. Rathke & Amaury J. Rezende & Christoph Watrin, 2020, "Classification of transfer pricing systems across countries," International Economics, CEPII research center, issue 164, pages 151-167.
• Stoycho Dulevski, 2020, "Digital Permanent Establishment," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 52-69.
• Стойчо Дулевски, 2020, "Дигиталното Място На Стопанска Дейност," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 55-75.
• Maria R.U.D. Tambunan & Haula Rosdiana & Edi Slamet Irianto, 2020, "Taxing Digital Economy through Online Marketplace in Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 10, issue 2, pages 187-192.
• Richardson, Grant & Taylor, Grantley & Obaydin, Ivan, 2020, "Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101663.
• Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020, "Classification of transfer pricing systems across countries," International Economics, Elsevier, volume 164, issue C, pages 151-167, DOI: 10.1016/j.inteco.2020.08.002.
• Thanh, Su Dinh & Canh, Nguyen Phuc, 2020, "Taxation and capital formation: Non-linear effects and asymmetry between developing and developed countries," The Journal of Economic Asymmetries, Elsevier, volume 22, issue C, DOI: 10.1016/j.jeca.2020.e00174.
• Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020, "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, volume 81, issue C, DOI: 10.1016/j.joep.2020.102314.
• Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020, "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105864, Aug.
• Alex A.T. Rathke & Amaury José Rezende & Christoph Watrin, 2020, "The impact of countries' transfer pricing rules on profit shifting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 22-49, September, DOI: 10.1108/JAAR-03-2020-0034.
• Colin Williams & Gamze Oz-Yalaman, 2020, "Explaining the informal economy in Western Europe: beyond a rational economic actor perspective," Journal of Economic Studies, Emerald Group Publishing Limited, volume 48, issue 5, pages 1084-1096, September, DOI: 10.1108/JES-05-2020-0233.
• Anna Cwiakala-Malys & Iwona Piotrowska & Małgorzata Durbajlo-Mrowiec & Paweł Lagowski, 2020, "Measurement of Grey Economy and System Ways of Limiting it – Polish Example," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 997-1023.
• Mitu Gulati & Ugo Panizza, 2020, "Alternative Solutions to the Odious Debt Problem," Annals of the Fondazione Luigi Einaudi. An Interdisciplinary Journal of Economics, History and Political Science, Fondazione Luigi Einaudi, Torino (Italy), volume 54, issue 1, pages 153-168, June, DOI: 10.26331/1104.
• Vladimir V. Gromov, 2020, "Regional Tax Competition at Different Phases of Tax System Evolution in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 41-57, February, DOI: 10.31107/2075-1990-2020-1-41-57.
• Mitu Gulati & Ugo Panizza, 2020, "Alternative Solutions to the Odious Debt Problem," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 02-2020, Feb.
• Mehmet Utku & Emin Kurtcebe, 2020, "E-Transformation In Accounting And Taxation: The Impact Of The General Communiqué Of Tax Procedure Law No. 509 On Commercial Life," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 3, issue 1, pages 75-84, June, DOI: 10.46737/emid.740376.
• Dušan Isakov & Christophe Perignon & Jean-Philippe Weisskopf, 2020, "What If Dividends Were Tax‐Exempt? Evidence from a Natural Experiment," Working Papers, HAL, number hal-02953033, Sep, DOI: 10.2139/ssrn.3190485.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Working Papers, HAL, number halshs-03022110, Sep.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2038, Sep.
• Susana Aníbarro Pérez, 2020, "La inseguridad jurídica creada por la inactividad del legislador en el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, volume 174, issue 1, pages 11-34, March.
• María Eugenia Simón-Yarza, 2020, "La corrección de la doble imposición jurídica de las rentas obtenidas por un establecimiento permanente en el Impuesto de Sociedades (arts. 22 y 31 de la Ley del Impuesto sobre Sociedades)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 174, issue 1, pages 113-141, March.
• Borja Garín Ballesteros, 2020, "Fundamentos y contenido del derecho al contradictorio tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 174, issue 1, pages 35-60, March.
• María Teresa Mata Sierra, 2020, "De la independencia de los Tribunales Económico-Administrativos: cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 174, issue 1, pages 61-87, March.
• Bernardo D. Olivares Olivares, 2020, "Transparencia y aplicaciones informáticas en la Administración tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 174, issue 1, pages 89-111, March.
• Juan Antonio Navarro Garmendia, 2020, "Cuestiones tributarias conflictivas en el patrimonio protegido de las personas con discapacidad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 117-134, June.
• Alejandro Blázquez Lidoy, 2020, "¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impues," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 13-58, June.
• Rosario Pallarés Rodríguez, 2020, "La prórroga de los presupuestos en el Estado y en las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 135-166, June.
• María Esther Sánchez López, 2020, "Seguridad jurídica y producción normativa en materia tributaria. Incidencia sobre el cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 167-196, June.
• Diana Ferrer Vidal, 2020, "Análisis jurídico de algunos de los aspectos más controvertidos del ajuste secundario: un camino interpretativo en evolución," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 59-92, June.
• Elizabeth Gil García, 2020, "A review of the pre and post COVID–19 State aid rules in the area of R&D&I," Crónica Tributaria, Instituto de Estudios Fiscales, volume 175, issue 2, pages 93-116, June.
• Yohan Andrés Campos Martínez, 2020, "A vueltas con la imposición patrimonial: la propuesta de un impuesto sobre las grandes fortunas. Algo cambia y todo sigue igual," Crónica Tributaria, Instituto de Estudios Fiscales, volume 176, issue 3, pages 11-51, September.
• Benjamín Sevilla Bernabéu, 2020, "Cuestiones debatidas sobre forma y sustancia en la tributación internacional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 176, issue 3, pages 117-137, September.
• José María Tovillas Morán, 2020, "El procedimiento de verificación de datos: uso indebido y nulidad de pleno derecho," Crónica Tributaria, Instituto de Estudios Fiscales, volume 176, issue 3, pages 139-166, September.
• Miguel Ángel Luque Mateo, 2020, "Financiación del Tercer Sector de Acción Social en España y en Italia a través de la «X solidaria»," Crónica Tributaria, Instituto de Estudios Fiscales, volume 176, issue 3, pages 53-83, September.
• Amparo Navarro Faure, 2020, "Reflexiones y propuestas sobre la tributación de las empresas de base tecnológica después de Covid-19," Crónica Tributaria, Instituto de Estudios Fiscales, volume 176, issue 3, pages 85-115, September.
• Benjamí Anglès Juanpere, 2020, "Medidas fiscales locales para ayudar a la economía y el empleo, también en tiempos de COVID-19," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 11-38, December.
• Enrique Sánchez de Castro, 2020, "Algunas consideraciones críticas a raíz de la Resolución de 13 de febrero de 2020, de la Dirección General de Tributos, sobre la consideración como entidades en régimen de atribución de rentas a deter," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 139-169, December.
• Begoña Sesma Sánchez, 2020, "Efectos de las sentencias anulatorias de normas en el ámbito tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 171-211, December.
• Antonio Del Sole, 2020, "Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 39-68, December.
• Irene Rovira Ferrer, 2020, "La tributación del ajuar doméstico en el Impuesto sobre Sucesiones y Donaciones: análisis y consecuencias de la nueva doctrina del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 69-95, December.
• Víctor Manuel Sánchez Blázquez, 2020, "La presentación de declaraciones y autoliquidaciones tributarias por medios informáticos y electrónicos en Alemania: evolución normativa y situación actual," Crónica Tributaria, Instituto de Estudios Fiscales, volume 177, issue 4, pages 97-137, December.
• Bernardo Olivares Olivares, 2020, "La modificación del comportamiento del contribuyente a través de la divulgación de su identidad en el listado de incumplidores relevantes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 178, issue 1, pages 91-130, March.
• Ru-Je Lee & Hui-Sung Kao, 2020, "The Effect Of Ceo Power On Tax Avoidance: Evidence From Taiwan," Global Journal of Business Research, The Institute for Business and Finance Research, volume 14, issue 1, pages 1-27.
• Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020, "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 575-605, June, DOI: 10.1007/s10797-019-09570-9.
• Mitu Gulati & Ugo Panizza, 2020, "The Hausmann–Gorky Effect," Journal of Business Ethics, Springer, volume 166, issue 1, pages 175-195, September, DOI: 10.1007/s10551-019-04132-9.
• Timur Kuran, 2020, "Zakat: Islam’s missed opportunity to limit predatory taxation," Public Choice, Springer, volume 182, issue 3, pages 395-416, March, DOI: 10.1007/s11127-019-00663-x.
• Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020, "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján
  [Analysis of the reflection of corporate tax-rate change in 2017 on the effective tax rate, based on panel data from Hungaria," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 7, pages 762-786, DOI: 10.18414/KSZ.2020.7-8.762.
• Antonio Sánchez Sierra & Marco Antonio Daza Mercado & Maricela Lemus Arellano, 2020, "Ética tributaria en México, reflexiones sobre su aplicación práctica," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 14, pages 40-50, January-D, DOI: https://doi.org/10.24215/26185474e0.
• Givati, Yehonatan, 2020, "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 107-136, April, DOI: 10.1561/108.00000042.
• Stoycho Dulevski, 2020, "An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 342-349, June.
• Stoycho Dulevski, 2020, "Some Issues Regarding the Bulgarian Controlled Foreign Companies' Rules," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 1-79–96, December.
• Brian Galle, 2020, "The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations," American Law and Economics Review, American Law and Economics Association, volume 22, issue 2, pages 339-376.
• Alex Rees-Jones & Dmitry Taubinsky, 2020, "Measuring “Schmeduling”," The Review of Economic Studies, Review of Economic Studies Ltd, volume 87, issue 5, pages 2399-2438.
• Lioara-Veronica Pasc & Camelia-Daniela HaÈ›egan, 2020, "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1021-1030, December.
• Rigó, Csaba Balázs & Tóth, András, 2020, "The Symbolic Significance of Digital Services Tax and its Practical Consequences," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 4, pages 515-530, DOI: https://doi.org/10.35551/PFQ_2020_4.
• Szabóné Bonifert, Éva, 2020, "Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 4, pages 531-553, DOI: https://doi.org/10.35551/PFQ_2020_4.
• Muttaqin, Rahmat & Akın, Emre, 2020, "Turkey-Indonesia Tax Treaty Post-MLI," MPRA Paper, University Library of Munich, Germany, number 100675, May.
• Akın, Emre, 2020, "Aggressive Tax Policy versus Aggressive Tax Planning," MPRA Paper, University Library of Munich, Germany, number 100844, Jun.
• Jáchym Lukeš, 2020, "Valid commercial reasons for mergers
  [Řádné ekonomické důvody realizace fúzí z pohledu daňového práva a ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 2, pages 27-42, DOI: 10.18267/j.cfuc.545.
• Jan Hájek, 2020, "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies
  [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnami]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 25-37, DOI: 10.18267/j.cfuc.548.
• Michal Krajňák, 2020, "Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní?
  [Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 5, pages 534-553, DOI: 10.18267/j.polek.1295.
• Marcela BENGESCU, 2020, "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 3-8.
• Daniela IANCU & Andreea DRAGHICI & Adriana PIRVU, 2020, "Considerations On The Fiscal And Budgetary Implications Of The Activation Of The General Derogatory Clause From The Stability And Growtg Pact," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 3, pages 41-46.
• Alp Aytac & Umit Gucenme Gencoglu, 2020, "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 753-767.
• Thorsten Klinkner & Catarina dos Santos Firnhaber, 2020, "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 19-29.
• Roxana Maria Chirieac, 2020, "Vat Enforcement By The Romanian Tax Authorities In The Context Of The Uniform Imposition Of Vat In The European Union," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 9, issue Special I, pages 16-26, September.
• Kay Blaufus & Franziska Hoffmann, 2020, "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, volume 90, issue 2, pages 173-205, March, DOI: 10.1007/s11573-019-00943-4.
• Dimitrios Komninos & Zacharias Dermatis & Athanasios Anastasiou & Panagiotis Liargovas, 2020, "The Effect of over-taxation and Corruption at Commercial Enterprises in Greece: Evidence from a Survey Experiment," Journal of Statistical and Econometric Methods, SCIENPRESS Ltd, volume 9, issue 4, pages 1-10.
• Madina Serikova & Lyazzat Sembiyeva & Maryna Karpitskaya & Lyazzat Beisenova & Balsheker Alibekova & Aigerim Zhussupova, 2020, "The importance of innovative tools application in the development of state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2764-2783, June, DOI: 10.9770/jesi.2020.7.4(13).
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2020, "The rise and decline of industrial foundations as controlling owners of Swedish listed firms: the role of tax incentives," Scandinavian Economic History Review, Taylor & Francis Journals, volume 68, issue 2, pages 170-191, May, DOI: 10.1080/03585522.2020.1730234.
• Ana Lambea Rueda & María Amparo Grau Ruiz & Gema Pastor Albaladejo, 2020, "La sostenibilidad de la vivienda: razones para incentivar su desarrollo en España
  [The sustainability of housing: reasons to encourage its development in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67334-67334, DOI: 10.5209/REVE.67334.
• Alberto Atxabal Rada, 2020, "Las medidas fiscales para favorecer el emprendimiento por las cooperativas
  [Tax measures to encourage entrepreneurship by cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67335-67335, DOI: 110.5209/REVE.67335.
• Liana Simón Otero & Adoración Carballo Moya, 2020, "Tributación y cooperativismo: el régimen fiscal de las cooperativas no agropecuarias (CNA) en Cuba
  [Taxation and cooperativism: the fiscal regime of the non-agricultural cooperatives (CNA) in Cuba]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 134, pages 65489-65489, DOI: 10.5209/reve.65489.
• Graciela Lara Gómez, 2020, "Las Cooperativas como Entidades con Fines No Lucrativos en México: regulación y características tributarias
  [Cooperatives as non-profit entities in Mexico: Regulation and tax characteristics]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 134, pages 69161-69161, DOI: 10.5209/reve.69161.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020, "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, volume 6, issue 4, pages 72-94, December, DOI: 10.18559/ebr.2020.4.5.
• Tomkiewicz Jacek & Postuła Marta, 2020, "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 1, pages 83-97, June, DOI: 10.7206/cemj.2658-0845.23.
• Tomkiewicz Jacek & Postuła Marta, 2020, "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 2, pages 83-97, June, DOI: 10.7206/cemj.2658-0845.23.
• Johansson Dan & Stenkula Mikael & Wykman Niklas, 2020, "The Taxation of Industrial Foundations in Sweden (1862–2018)," Nordic Tax Journal, Sciendo, volume 2020, issue 1, pages 1-14, January, DOI: 10.1515/ntaxj-2019-0006.
• Williams Colin C. & Kayaoglu Aysegul, 2020, "The Coronavirus Pandemic and Europe’s Undeclared Economy: Impacts and a Policy Proposal," South East European Journal of Economics and Business, Sciendo, volume 15, issue 1, pages 80-92, June, DOI: 10.2478/jeb-2020-0007.
• Sejkora Tomáš, 2020, "Nature of Charge for Breach of Budgetary Discipline from Czech Perspective," Wroclaw Review of Law, Administration & Economics, Sciendo, volume 10, issue 1, pages 36-47, December, DOI: 10.2478/wrlae-2020-0003.
• Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik, 2020, "Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 256.
• Weerth, Carsten, 2020, "Zoll: Das Bürger- und Geschäftskundenportal (BuG)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 32-34.
• Weerth, Carsten, 2020, "Das Japan-EU-Freihandelsabkommen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 5-9.
• Weerth, Carsten, 2020, "Elf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-14.
• Weerth, Carsten, 2020, "Änderungen in der Postabfertigung 2020/2021 – Hintergründe, Probleme, Einschätzungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 21-23.
• Weerth, Carsten, 2020, "Arbeitsprogramm zum UZK ab 2020," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 163-163.
• Weerth, Carsten, 2020, "Zustand der Zollunion 2019," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 17-24.
• Weerth, Carsten, 2020, "Cocaine Smuggling by Help of Narco-Submarines from South America to Europe and Africa: A Proven Case – A Last Wake-Up Call for Customs Services Around the World," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1/2020, pages 37-42, DOI: 10.32836/2308-6971/2020.1.5.
• Weerth, Carsten, 2020, "Die Zollverwaltungen der EU-28 - ein Vergleich," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9/2020, pages 49-52.
• Weerth, Carsten, 2020, "Cocaine Smuggling by help of Narco-Submarines from South America to Africa and Europe: A call for a higher awareness of an existing smuggling pathway," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2/2020, pages 33-49, DOI: 10.32836/2308-6971/2020.2.5.
• Weerth, Carsten, 2020, "World Customs Organization’s Role During the COVID-19-Pandemic: Declarations, Information Distribution, Guidance and Leadership," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 27, issue 4, pages 44-56, DOI: 10.32836/2310-9653-2020-4.8.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020, "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-051.
• Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020, "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-059.

2019

• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019, "Tax Evasion and Inequality," American Economic Review, American Economic Association, volume 109, issue 6, pages 2073-2103, June.
• Irem Guceri & Li Liu, 2019, "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 266-291, February.
• Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019, "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 55-87, August.
• Adriana Elena PORUMBOIU & Petre BREZEANU, 2019, "A Literature Review on Fiscal Risks," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 107-111, November.
• Anca BUZIERNESCU & Radu BUZIERNESCU, 2019, "Use of the Common and Consolidated Corporate Tax Base at European Union Level. Implications for Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 120-126, November.
• Attila TAMAÅž SZORA & Mihai-Dan MUREȘAN & Alina-Nicoleta SOLOVÄ‚STRU, 2019, "Some Considerations Regarding the Influence of Tax Evasion on Fiscality," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 135-143, November.
• Georgiana Anghel-Tudor, 2019, "Criminalizing fraud affecting the European Union's financial interests by diminution of VAT resources," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 9, issue 1, pages 137-146, March.
• Pavlo Selezen, 2019, "Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests betwe," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 9, issue 2, pages 480-491, June.
• Gianmarco Daniele & Tommaso Giommoni, 2019, "Corruption under Austerity," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 19131.
• Mykhailo Pitiulych & Iryna Nakonechna, 2019, "Mediation Institution: Experiences From Countries Across The World," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 1, DOI: 10.30525/2256-0742/2019-5-1-168-173.
• Valentyna Kutsyk & Leonid Ostapenko & Denys Pudryk, 2019, "Development Of Procedures For Ensuring The Repayment Of Tax Debt As A Guarantee Of The Formation Of An Investment Climate," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-86-89.
• Schmiel Ute & Weitz Alexander, 2019, "Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 9, issue 2, pages 1-18, July, DOI: 10.1515/ael-2016-0062.
• Sato Hideki, 2019, "Tax Dispute Resolution and Taxpayer Screening," Asian Journal of Law and Economics, De Gruyter, volume 10, issue 1, pages 1-4, April, DOI: 10.1515/ajle-2018-0008.
• Allinger Hanjo, 2019, "Ehegattensplitting: Besteuerung nach Leistungsfähigkeit und Arbeitsanreizneutralität sind kein Widerspruch: Eine Replik zum Gutachten des wissenschaftlichen Beirats im Bundesfinanzministerium zur Reform der Besteuerung von Ehegatten," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, volume 70, issue 1, pages 188-214, December, DOI: 10.1515/ordo-2020-0010.
• Riza Limor, 2019, "Rawls, Taxation and Calabresi & Melamed’s Rules," Review of Law & Economics, De Gruyter, volume 15, issue 3, pages 1-26, November, DOI: 10.1515/rle-2016-0073.
• Isabela STANCEA, 2019, "Local Taxes And Fees As A Source Of Income To The Local Budget," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 121-125.
• Mihai-Adrian OPRESCU, 2019, "Budgetary Principles And Rules According To The Law On Public Finances," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 64-68.
• Wei Cui & Nigar Hashimzade, 2019, "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series, CESifo, number 7737.
• Carolyn Fischer & Leonie Reins & Dallas Burtraw & David Langlet & Åsa Löfgren & Michael Mehling & Stefan Weishaar & Lars Zetterberg & Harro van Asselt & Kati Kulovesi, 2019, "The Legal and Economic Case for an Auction Reserve Price in the EU Emissions Trading System," CESifo Working Paper Series, CESifo, number 7903.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019, "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series, CESifo, number 8034.
• Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019, "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 36.
• Felix Hugger, 2019, "The Impact of Country-by-Country Reporting on Corporate Tax Avoidance," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 304.
• Javier Ávila-Mahecha, 2019, "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 17214, Mar.
• Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019, "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13656, Apr.
• Cristina ONEȚ, 2019, "Equality Of Weapons In The Fiscal Procedure," FIAT IUSTITIA, Dimitrie Cantemir Faculty of Law Cluj Napoca, Romania, volume 13, issue 2, pages 93-106, October.
• Roland Ismer & Manuel Haußner & Klaus Meßerschmidt & Karsten Neuhoff, 2019, "Sozialverträglicher CO2-Preis: Vorschlag für einen Pro-Kopf-Bonus durch Krankenversicherungen," DIW aktuell, DIW Berlin, German Institute for Economic Research, number 21.
• Roland Ismer & Manuel Haußner & Klaus Meßerschmidt & Karsten Neuhoff, 2019, "Sozialverträglicher CO2-Preis: Vorschlag für einen Pro-Kopf-Bonus durch Krankenversicherungen," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1819.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0254, Nov.
• Stähler, Nikolai, 2019, "Who benefits from using property taxes to finance a labor tax wedge reduction?," Journal of Housing Economics, Elsevier, volume 46, issue C, DOI: 10.1016/j.jhe.2019.101634.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2019, "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 24-40, DOI: 10.1016/j.jmoneco.2019.04.010.
• Clifford, Sarah, 2019, "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, volume 173, issue C, pages 44-71, DOI: 10.1016/j.jpubeco.2019.01.010.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019, "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1904, revised Apr 2019.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2019, "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d’or," Working Papers, FERDI, number P252, Apr.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2019, "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d’or," Working Papers, FERDI, number P252, Apr.
• Isakov, Dusan & Pérignon, Christophe & Weisskopf, Jean-Philippe, 2019, "What if dividends were tax-exempt? Evidence from a natural experiment," FSES Working Papers, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland, number 498, Feb.
• Vladimir V. Gromov & Nikolaj S. Milogolov, 2019, "Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 9-21, April, DOI: 10.31107/2075-1990-2019-2-9-21.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2019, "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d'or," Working Papers, HAL, number hal-02090323, Apr.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019, "Compulsory staff registers as a way of increasing firms’ wage reporting: A revenue-cost analysis," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 6, Dec.
• Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2019, "The Rise and Decline of Industrial Foundations as Controlling Owners of Swedish Listed Firms: The Role of Tax Incentives," Working Paper Series, Research Institute of Industrial Economics, number 1279, May, revised 03 Mar 2020.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 16/2019, Sep.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/12, Oct.
• Luis Miguel Muleiro Parada, 2019, "El futuro de la tributación de la economía digital en la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 109-142, March.
• Begoña Pérez Bernabeu, 2019, "Propuestas de reforma del sistema de imposición de las rentas del trabajo en España: hacia la integración estructural de impuestos y prestaciones sociales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 143-164, March.
• José Alberto Sanz Díaz-Palacios, 2019, "La regularización del “quinto año” en supuestos de delito fiscal: ¿un caso de renuncia a la prescripción tributaria ganada?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 165-183, March.
• Luis Toribio Bernárdez, 2019, "Problemas prácticos en la tributación de las rentas obtenidas por los deportistas en el extranjero. El caso particular de la International Champions Cup a la luz del Convenio entre España y Estados Un," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 185-217, March.