Research classified by Journal of Economic Literature (JEL) codes

2019

• Belén García Carretero, 2019, "La fiscalidad ambiental en materia de residuos en el nuevo marco de una economía circular," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 31-68, March.
• Jorge De Juan Casadevall, 2019, "La codificación de la cláusula antiabuso en el Derecho de la Unión (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 69-108, March.
• Eva Escribano, 2019, "La tributación de los beneficios de las empresas digitales: soluciones desde la (re) interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de l," Crónica Tributaria, Instituto de Estudios Fiscales, volume 170, issue 1, pages 7-29, March.
• Pablo A. Hernández González-Barreda, 2019, "Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF: inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Unión y convenios t," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 129-156, June.
• Jorge De Juan Casadevall, 2019, "La codificación de la cláusula antiabuso en el Derecho de la Unión (II)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 157-181, June.
• Diego de Miguel Hernando & Marta Rodríguez Castillo & Marion Taylor, 2019, "Consideraciones tributarias generales sobre el bitcoin," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 183-194, June.
• Alberto Vaquero García, 2019, "Implicaciones de los pactos sucesorios sobre el Impuesto de Sucesiones y Donaciones: el caso de Galicia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 195-223, June.
• Juan Calvo Vérgez, 2019, "Pasado, presente y fututo del Impuesto sobre el Valor de la Producción de Energía Eléctrica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 37-86, June.
• Esaú Alarcón García, 2019, "La nueva ley de procedimiento administrativo en el ámbito tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 7-36, June.
• Carlos Javier Correcher Mato, 2019, "Reflexiones sobre el artículo 54 ter RGGIT: un nuevo deber de información directamente aplicable al sector del alojamiento colaborativo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 171, issue 2, pages 87-128, June.
• Juan Jesús Martos García, 2019, "Opciones para combatir el fraude y blanqueo de capitales, ¿restricción o eliminación de la estimación objetiva en el Impuesto sobre la Renta de las Personas Físicas?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 172, issue 3, pages 105-156, September.
• Irene Rovira Ferrer, 2019, "Estado actual de la tributación en la disolución del condominio indivisible," Crónica Tributaria, Instituto de Estudios Fiscales, volume 172, issue 3, pages 157-182, September.
• Trinidad Fernández Cortés, 2019, "La devolución de las prestaciones por maternidad y paternidad tras la Sentencia del Tribunal Supremo 1462/2018, de 3 de octubre: procedimiento, límites y posibles incidencias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 172, issue 3, pages 59-77, September.
• Juan Calvo Vérgez, 2019, "La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 172, issue 3, pages 7-57, September.
• Estefanía López Llopis, 2019, "El IVA y las comunidades de regantes: un análisis crítico," Crónica Tributaria, Instituto de Estudios Fiscales, volume 172, issue 3, pages 79-104, September.
• María Teresa Mata Sierra, 2019, "El fomento de la igualdad de género a través de un beneficio fiscal en el Impuesto de Sociedades: análisis crítico y propuestas de mejora," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 117-158, December.
• Aitor Navarro Ibarrola, 2019, "Intangibles de difícil valoración y ajustes retrospectivos en la normativa española sobre precios de transferencia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 159-185, December.
• Israel Santos Flores, 2019, "Los mecanismos para la regularización tributaria de las sociedades profesionales interpuestas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 187-221, December.
• Milenka Villca Pozo & Juan Pablo Gonzales Bustos, 2019, "Incentivos tributarios para promover la eficiencia energética en la vivienda," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 223-246, December.
• Juan Calvo Vérgez, 2019, "La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas (y II)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 37-75, December.
• Benjamí Anglès Juanpere, 2019, "La fiscalidad de bitcoin en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 7-35, December.
• M.ª Gabriela Lagos Rodríguez, 2019, "Antecedentes y futuro del Impuesto sobre Transacciones Financieras en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 173, issue 4, pages 77-115, December.
• Miklós Szanyi, 2019, "Globalization - challenges for economic policy," IWE Working Papers, Institute for World Economics - Centre for Economic and Regional Studies, number 263, Nov.
• Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019, "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers, IZA Network @ LISER, number 12335, May.
• Cecília Olexová & Karolína Červená, 2019, "Global Capital Tax as a Tool to Reduce Tax Evasion," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 25, issue 3, pages 367-369, August, DOI: 10.1007/s11294-019-09740-9.
• Samadli Imamali & Etibar Aslanov & Narmin Veliyeva, 2019, "Fiscal Policy Implementation in Georgia Before, During and After Saakashvili Period," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 179-185, December.
• Giampaolo Arachi & Valeria Bucci, 2019, "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 3, pages 229-265, DOI: 10.1628/fa-2019-0003.
• Christoph Engel & Luigi Mittone & Azzurra Morreale, 2019, "Tax Morale and Fairness in Conflict - An Experiment," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2019_02, Feb.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019, "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25745, Apr.
• Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019, "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26284, Sep.
• Allen, Eric J. & Morse, Susan C., 2019, "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 2, pages 239-290, December, DOI: 10.1561/108.00000038.
• Tandon, Suranjali & Damle, Devendra, 2019, "An Analysis of Transfer Pricing Disputes in India," Working Papers, National Institute of Public Finance and Policy, number 19/266, May.
• Elena Dobre & Irena Munteanu, 2019, "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 106-110, December.
• Anca Buziernescu, 2019, "Econometric Modeling of the Correlation Between the Type of Income Taxation of Natural Persons and the Standard of Living in the E.U," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 23-29, December.
• Irena Munteanu & Elena Dobre, 2019, "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 42-49, December.
• Rathke, Alex A.T., 2019, "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper, University Library of Munich, Germany, number 91425, Jan.
• Igor Kotlán & Daniel Němec & Zuzana Machová, 2019, "Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice
  [Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2019, issue 4, pages 371-384, DOI: 10.18267/j.polek.1246.
• Marcela BENGESCU, 2019, "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 1, pages 17-22.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2019, "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 111, Aug.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019, "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 177, Aug.
• Fischer, Carolyn & Reins, Leonie & Burtraw, Dallas & Langlet, David & Löfgren, Åsa & Mehling, Michael & Weishaar, Stefan & Zetterberg, Lars & van Asselt, Harro & Kulovesi, Kati, 2019, "The Legal and Economic Case for an Auction Reserve Price in the EU Emissions Trading System," RFF Working Paper Series, Resources for the Future, number 19-23, Dec.
• Edirin, Jeroh, 2019, "Assessing The Nexus Between Forensic Accounting, The Finance Act, 2019 And Tax Revenue In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 4, issue 2, pages 212-236.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2019, "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (2do trimestre 2019)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 3, issue 2, pages 98-99.
• Zolotareva, Anna (Золотарева, Анна), 2019, "Problems of Non-Tax Charge Codification
  [Проблемы Кодификации Неналоговых Платежей]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 6, pages 62-81, December.
• Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019, "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, volume 44, issue 4, pages 648-664, November, DOI: 10.1177/0312896219870576.
• Rafal Szczepaniak & Marcin Krzymuski, 2019, "Polish, German And French Examples Of The Application Of Actio Pauliana To Tax Obligations. Reflections On The Sense Of The Division Into Public And Private Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 8, issue 1, pages 5-23, May.
• Markus Diller & Thomas Späth & Johannes Lorenz, 2019, "Inheritance tax planning with uncertain future payroll expenses: an analytical solution to the optimal choice between full and standard exemption," Journal of Business Economics, Springer, volume 89, issue 5, pages 599-626, July, DOI: 10.1007/s11573-019-00929-2.
• Johannes Lorenz, 2019, "Population dynamics of tax avoidance with crowding effects," Journal of Evolutionary Economics, Springer, volume 29, issue 2, pages 581-609, April, DOI: 10.1007/s00191-018-0572-6.
• José A. Rozas & Maria Pia Nastri & Enza Sonetti, 2019, "Assessing Tax Risk by “Country-by-Country Reporting”," Springer Books, Springer, chapter 0, in: Paola De Vincentiis & Francesca Culasso & Stefano A. Cerrato, "The Future of Risk Management, Volume I", DOI: 10.1007/978-3-030-14548-4_17.
• Hanjo Allinger, 2019, "Ehegattensplitting sinnvoll reformieren
  [Reforming Joint Taxation in Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 99, issue 7, pages 494-496, July, DOI: 10.1007/s10273-019-2480-2.
• Esteban Palacios Ronda, 2019, "Utilidad pública de las asociaciones. Revocación por la Administración y solución fundacional
  [Public utility of the associations. Revocation by the Administration and foundational solution]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 130, pages 99-121, DOI: 10.5209/REVE.60987.
• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019, "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 19-12, Jun.
• Dilruba Pashayeva, 2019, "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
• Valantiejus Gediminas & Katuoka Saulius, 2019, "Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States," Economics and Culture, Sciendo, volume 16, issue 2, pages 21-38, December, DOI: 10.2478/jec-2019-0019.
• Podstawka Łukasz, 2019, "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 12, issue 3, pages 312-325, September, DOI: 10.2478/ers-2019-0028.
• Grover Richard & Walacik Marek, 2019, "Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland," Real Estate Management and Valuation, Sciendo, volume 27, issue 1, pages 35-48, March, DOI: 10.2478/remav-2019-0004.
• Lizińska Wiesława, 2019, "Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes," Real Estate Management and Valuation, Sciendo, volume 27, issue 1, pages 92-102, March, DOI: 10.2478/remav-2019-0009.
• Gashi Ardiana & Williams Colin C., 2019, "Evaluating the Prevalence and Distribution of Unregistered Employment in Kosovo: Lessons from a 2017 Survey," South East European Journal of Economics and Business, Sciendo, volume 14, issue 1, pages 7-20, June, DOI: 10.2478/jeb-2019-0001.
• Huber, Hans-Peter & Maiterth, Ralf, 2019, "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 246.
• Stähler, Nikolai, 2019, "Who benefits from using property taxes to finance a labor tax wedge reduction?," Discussion Papers, Deutsche Bundesbank, number 03/2019.
• Steinbach, Armin & Valta, Matthias, 2019, "CO₂-orientierte Bepreisung der Energieträger - Handlungsoptionen, Kompensationsmöglichkeiten und ihre rechtlichen Rahmenbedingungen," DICE Ordnungspolitische Perspektiven, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 101.
• Weerth, Carsten, 2019, "Smartphone-App Zoll und Reise," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2019, pages 11-12.
• Weerth, Carsten, 2019, "Zuschlag nach § 32 ZollVG bei Straftat oder Ordnungswidrigkeit? – Gefahr der Strafvereitelung im Amt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 38-41.
• Rathke, Alex A.T., 2019, "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 191027.
• Brettschneider, Jörg, 2019, "Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 197795.
• Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019, "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-050.

2018

• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2018, "Misperceptions about Tax Audits," AEA Papers and Proceedings, American Economic Association, volume 108, pages 83-87, May.
• Matthew Weinzierl, 2018, "Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors," Journal of Economic Literature, American Economic Association, volume 56, issue 2, pages 673-684, June.
• Joel Slemrod, 2018, "Is This Tax Reform, or Just Confusion?," Journal of Economic Perspectives, American Economic Association, volume 32, issue 4, pages 73-96, Fall.
• Alan J. Auerbach, 2018, "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, volume 32, issue 4, pages 97-120, Fall.
• Matthew Enya Nwocha, 2018, "Fundamental elements of agency relations under Nigerian commercial law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 8, issue Special, pages 192-201, October.
• Mykola Inshyn & Leonid Mohilevskyi & Oleksii Drozd, 2018, "The Issue Of Cryptocurrency Legal Regulation In Ukraine And All Over The World: A Comparative Analysis," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-169-174.
• Natalia Selivanova & Liudmyla Tokarchuk & Oleg Chuvakov, 2018, "Analysis Of Taxation Burden In Ukraine In 2014–2016," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-288-294.
• Olga Marchenko & Nataliia Maryniv & Olga Yarmak, 2018, "Innovation As A Factor Of The Socio-Economic Efficiency Of Tax Consulting," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-238-243.
• Viktor Bilous & Mykhailo Ternushchak & Dmytro Starodub, 2018, "Improvement Of The Procedure For Providing Administrative Services To Taxpayers In The Context Of Public Administration Reform," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-45-49.
• Nataliia Ortynska & Liudmyla Savranchuk & Svitlana Matchuk, 2018, "Foreign Experience In Electronic Tax Administration And The Possibilities Of Its Use In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-240-243.
• Olha Tylchyk & Yurii Riabchenko & Oleksandr Popivniak, 2018, "Management (Administrative) Activity Of The Controlling Authorities In The Area Of Taxation: Essence And Types," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-343-351.
• Oleksandr Holovko & Tetyana Kaganovska & Galina RossÑ–hÑ–na, 2018, "Improving The Mechanism Of Collecting Certain Taxes In Ukraine As Measures For The European Modernization: Legal Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-46-52.
• Phillis Alexander & Merima Balavac & Suranjita Mukherjee & Andrew Lymer & David Massey, 2018, "Improving Tax Literacy and Tax Morale of Young Adults," BAFES Working Papers, Department of Accounting, Finance & Economic, Bournemouth University, number BAFES23, Aug.
• Phillis Alexander & Merima Balavac & Suranjita Mukherjee & David Massey, 2018, "Tax Morale: Framing and Fairness," BAFES Working Papers, Department of Accounting, Finance & Economic, Bournemouth University, number BAFES24, Aug.
• Enzo Mignarri, 2018, "Qualified holdings, the new fiscal regime," BANCARIA, Bancaria Editrice, volume 2, pages 56-62, February.
• Nicola Branzoli & Giovanna Messina & Elena Pisano & Giacomo Ricotti & Ernesto Zangari, 2018, "The taxation of savings: the Italian system and international comparison," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 464, Oct.
• Benito Arruñada, 2018, "Evolving Practice in Land Demarcation," Working Papers, Barcelona School of Economics, number 1043, Jun.
• Wagner Franz W., 2018, "Steuervermeidung und Corporate social responsibility," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 19, issue 1, pages 2-21, March, DOI: 10.1515/pwp-2018-0003.
• Ionel LEONIDA, 2018, "Theoretical Evaluations On The Legislative Framework Of Fiscal Governance In The European Union," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 4, pages 129-138.
• Mariana-Cristina, Cioponea & Raluca-Ana-Maria, Dumitru, 2018, "Incidents Of The Fiscal Relaxation On Fiscal Pressure," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 170-177.
• Daniel Waldenström, 2018, "Inheritance and Wealth Taxation in Sweden," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 08-12, August.
• Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018, "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 45-54, August.
• Clemens Fuest & Lea Immel & Volker Meier & Florian Neumeier, 2018, "Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 22, pages 23-29, November.
• Carolina Rodríguez Zamora, 2018, "Bank Account Ownership by Microentrepreneurs in Mexico," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, chapter 13, in: María José Roa García & Diana Mejía, "Financial Decisions of Households and Financial Inclusion: Evidence for Latin America and the Caribbean".
• Carolina Rodríguez Zamora, 2018, "Tenencia de cuentas bancarias de los microempresarios en México," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, chapter 13, in: María José Roa García & Diana Mejía, "Decisiones financieras de los hogares e inclusión financiera: evidencia para América Latina y el Caribe".
• María José Roa García & Diana Mejía (ed.), 2018, "Financial Decisions of Households and Financial Inclusion: Evidence for Latin America and the Caribbean," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, number 7en, edition 1, ISBN: ARRAY(0x752912f0), December.
• María José Roa García & Diana Mejía (ed.), 2018, "Decisiones financieras de los hogares e inclusión financiera: evidencia para América Latina y el Caribe," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, number 7sp, edition 1, ISBN: ARRAY(0x740deb98), December.
• Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018, "Tax Evasion and Inequality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12781, Mar.
• Dwenger, Nadja & Treber, Lukas, 2018, "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13194, Sep.
• Naritomi, Joana, 2018, "Consumers as Tax Auditors," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13276, Oct.
• Piza, Caio, 2018, "Out of the Shadows? Revisiting the impact of the Brazilian SIMPLES program on firms’ formalization rates," Journal of Development Economics, Elsevier, volume 134, issue C, pages 125-132, DOI: 10.1016/j.jdeveco.2018.05.002.
• Gerner-Beuerle, Carsten & Mucciarelli, Federico M. & Schuster, Edmund & Siems, Mathias, 2018, "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," International Review of Law and Economics, Elsevier, volume 56, issue C, pages 14-27, DOI: 10.1016/j.irle.2018.05.002.
• Garz, Marcel & Pagels, Verena, 2018, "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, volume 155, issue C, pages 288-300, DOI: 10.1016/j.jebo.2018.09.001.
• Manzhynski, Siarhei & Źróbek, Sabina & Batura, Olga & Zysk, Elżbieta, 2018, "Why the market value of residential premises and the costs of its purchase differ: The examples of Belarus and Poland," Land Use Policy, Elsevier, volume 71, issue C, pages 530-539, DOI: 10.1016/j.landusepol.2017.11.012.
• Arruñada, Benito, 2018, "Evolving practice in land demarcation," Land Use Policy, Elsevier, volume 77, issue C, pages 661-675, DOI: 10.1016/j.landusepol.2018.05.050.
• Zaman, Qamar Uz & Hassan, M. Kabir & Akhter, Waheed & Meraj, M.A., 2018, "From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation," Pacific-Basin Finance Journal, Elsevier, volume 52, issue C, pages 144-162, DOI: 10.1016/j.pacfin.2017.01.003.
• Perez-Truglia, Ricardo & Troiano, Ugo, 2018, "Shaming tax delinquents," Journal of Public Economics, Elsevier, volume 167, issue C, pages 120-137, DOI: 10.1016/j.jpubeco.2018.09.008.
• Hearson, Martin, 2018, "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87762, Mar.
• Gerner-Beuerle, Carsten & Mucciarelli, Frederico M. & Schuster, Edmund-Philipp & Siems, Mathias, 2018, "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88136, Dec.
• Andrew C. Chang, 2018, "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-041, Jun, DOI: 10.17016/FEDS.2018.041.
• Recep KAHRAMAN, Emre ATSAN, 2018, "An Evaluation on Imprisonment of Tax Evasion," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 4.
• Aleksandra L. Suslina & Roman S. Leukhin, 2018, "Do Tax Incentives for Innovation Work? Evaluation of Effectiveness in Russia and in the World," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 58-69, October, DOI: 10.31107/2075-1990-2018-5-58-69.
• Lavinia Lazăr, 2018, "TVA la achiziții în situații de anulare a codului de TVA: A fi sau a nu fi deductibil?," Journal of Financial Studies, Institute of Financial Studies, volume 5, issue 3, pages 317-322, June.
• Mitu Gulati & Ugo Panizza, 2018, "The Hausmann-Gorky Effect," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 02-2018, Mar.
• Mitu Gulati & Ugo Panizza, 2018, "Maduro Bonds," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 12-2018, Sep.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2018, "Corporate tax evasion and unreported wages: The effect of compulsory staff registers," HUI Working Papers, HUI Research, number 129, Jan.
• Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018, "The Taxation of Private Foundations in Sweden 1862–2018," Working Paper Series, Research Institute of Industrial Economics, number 1245, Nov, revised 02 Oct 2019.
• Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018, "The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018," Working Papers, Örebro University, School of Business, number 2018:10, Nov.
• Roberto Ignacio Fernández López, 2018, "Análisis conceptual de la categoría jurídica que se proyecta sobre la contraprestación por el suministro municipal de agua," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 107-146, March.
• Carlos María López Espadafor, 2018, "Cómo concretar la prohibición de confiscatoriedad haciendo el sistema tributario más progresivo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 147-187, March.
• María Pía Nastri & José Andrés Rozas Valdés & Enza Sonetti, 2018, "La dimensión fiscal en la gobernanza corporativa: entre Italia y España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 189-212, March.
• María Crespo Garrido, 2018, "Competencia fiscal perjudicial y determinación del establecimiento permanente: aspectos determinantes para la aplicación de la acción 7 BEPS en el momento de negociación del acuerdo transatlántico de ," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 39-70, March.
• Domingo Carbajo Vasco, 2018, "Comentarios sobre el Régimen Especial del Grupo de Entidades en el Impuesto sobre el Valor Añadido (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 7-38, March.
• Ignacio Cruz Padial, 2018, "Transparencia fiscal internacional: una realidad inacabada," Crónica Tributaria, Instituto de Estudios Fiscales, volume 166, issue 1, pages 71-106, March.
• Luis Mochón López, 2018, "La fiscalidad de las expropiaciones," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 135-161, June.
• Ángel Moreno Inocencio, 2018, "Los incentivos fiscales a la custodia del territorio en el IRPF: un análisis comparado entre los derechos español y estadounidense," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 163-187, June.
• Juan Antonio Navarro Garmendia, 2018, "Análisis de la tributación de los estipendios en la Iglesia Católica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 189-207, June.
• Enrique Sánchez de Castro Martín, 2018, "La teoría sobre la prohibición del abuso del Derecho europeo como base de las cláusulas anti-elusivas generales nacionales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 209-243, June.
• Domingo Carbajo Vasco, 2018, "Comentarios sobre el régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido (II)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 47-89, June.
• Secundino Ávila Guzmán, 2018, "La preclusividad en el procedimiento de comprobación limitada," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 7-46, June.
• Mª Luisa González-Cuéllar Serrano, 2018, "La competencia para la liquidación de la cuota tributaria en los supuestos de delito contra la Hacienda Pública: ¿jurisdicción penal o administración tributaria?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 167, issue 2, pages 91-134, June.
• Antonia Jabalera Rodríguez, 2018, "Los servicios públicos locales y su tratamiento fiscal en el impuesto sobre sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 107-148, September.
• Carmen Morón Pérez, 2018, "Aplicación judicial de la doctrina del Tribunal de Justicia de la Unión Europea sobre la exención de la Iglesiatólica en el Impuesto sobre Construcciones, Instalaciones y Obras (a propósito de la sent," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 149-181, September.
• Enrique Ortiz Calle, 2018, "La prohibición de alcance confiscatorio del sistema tributario y la imposición sobre la energía nuclear," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 183-214, September.
• Aurora Ribes Ribes, 2018, "Análisis del régimen fiscal de las instituciones de inversión colectiva y de sus socios o partícipes en el sistema español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 215-253, September.
• Mª Luisa González-Cuéllar Serrano, 2018, "Los efectos de la apreciación de indicios de delito contra la hacienda pública en los procedimientos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 57-105, September.
• Juan Calvo Vérgez, 2018, "Las dilaciones en el procedimiento de inspección tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 168, issue 3, pages 7-55, September.
• Pablo Puyal Sanz, 2018, "El Catastro como instrumento de lucha contra el fraude inmobiliario: el valor de referencia de mercado," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 139-176, December.
• María Esther Sánchez López, 2018, "Reflexiones acerca de la publicación de situaciones de incumplimiento relevante de las obligaciones tributarias a la luz de la doctrina del Tribunal de Justicia de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 177-204, December.
• Ángel Sánchez Sánchez, 2018, "Tributación de los contratos de cuentas en participación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 205-228, December.
• Carlos David Delgado Sancho, 2018, "La participación del extraneus en el delito fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 37-63, December.
• Patricia Díaz Rubio, 2018, "La recuperación de ayudas de Estado en el ámbito tributario: análisis del derecho de la Unión Europea y de la Ley 58/2003, de 17 de diciembre, General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 65-97, December.
• Carmen Calderón Patier, 2018, "La fiscalidad de la venta unidad productiva en sede concursal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 7-35, December.
• José María Pérez Zúñiga, 2018, "Financiación autonómica y reforma constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 169, issue 4, pages 99-137, December.
• Ernesto Hernandez Soto & Lizzette Velasco Aulcy, 2018, "The Unconstitutionality Of The Additional Tax On Dividends In Mexico Inconstitucionalidad De La Tasa Adicional De Impuesto A Los Dividendos En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 2, pages 85-93.
• Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018, "Should there be lower taxes on patent income?," IFS Working Papers, Institute for Fiscal Studies, number W18/19, Jul.
• Dirk Heine & Susanne Gäde, 2018, "Unilaterally removing implicit subsidies for maritime fuels," International Economics and Economic Policy, Springer, volume 15, issue 2, pages 523-545, April, DOI: 10.1007/s10368-017-0410-6.
• Samreen Malik & Benedikt Mihm & Florian Timme, 2018, "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 1, pages 200-239, February, DOI: 10.1007/s10797-017-9448-1.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018, "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 581-630, June, DOI: 10.1007/s10797-017-9465-0.
• Karol Jan Borowiecki & Trilce Navarrete, 2018, "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 42, issue 2, pages 309-339, May, DOI: 10.1007/s10824-017-9307-z.
• Magnus Henrekson & Tino Sanandaji, 2018, "Stock option taxation: a missing piece in European innovation policy?," Small Business Economics, Springer, volume 51, issue 2, pages 411-424, August, DOI: 10.1007/s11187-018-0008-6.
• Anna Leszczyłowska, 2018, "Znaczenie nieodsetkowych osłon podatkowych dla finansowania dłużnego w warunkach przedsiębiorstw w Polsce," Bank i Kredyt, Narodowy Bank Polski, volume 49, issue 4, pages 357-378.
• Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018, "Should There Be Lower Taxes on Patent Income?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24843, Jul.
• Tandon, Suranjali, 2018, "The Multilateral Legal Instrument: A developing country perspective," Working Papers, National Institute of Public Finance and Policy, number 18/220, Feb.
• R. Lardeux, 2018, "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2018-04.
• Andrei Ionut Husman, 2018, "Taxation Of Employees In Romania In 2018. Changes And Its Results On The Country’S Economy," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 3, issue special, pages 46-55, May.
• Kayis-Kumar, Ann, 2018, "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper, University Library of Munich, Germany, number 89703, Sep.
• Jozef Stieranka & Stanislav Backa, 2018, "Theoretical basis for detection of legalisation of proceeds of criminal activity," ACTA VSFS, University of Finance and Administration, volume 12, issue 2, pages 140-164.
• Václav Žalud & Jan Králíček, 2018, "Value Added Tax In Reorganisation," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2018, issue 4, pages 42-50, DOI: 10.18267/j.aop.611.
• Kateřina Krchnivá & Danuše Nerudová, 2018, "The CCCTB Allocation Formula Game: The Performance of Economics Sectors," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 4, pages 427-448, DOI: 10.18267/j.pep.660.
• Jan Hájek, 2018, "Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami?
  [Do Czech Companies Influence Tax Base Using Intercompany Transactions?]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 3, pages 330-343, DOI: 10.18267/j.polek.1191.
• Lukáš Moravec & Jana Hinke & Stanislav Kaňka, 2018, "Stanovení mezery DPH - případ České republiky
  [VAT Gap Estimation - Czech Republic Case Study]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 4, pages 450-472, DOI: 10.18267/j.polek.1212.
• Ugur Yigit, 2018, "Taxation of Payments to The Member of the Board of Directors of Joint-Stock Company," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 619-630.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2018, "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (1er trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 178-181.
• Yenisley Ortiz Manteón & Randy Arteaga Rodríguez, 2018, "Resumen de las Resoluciones de este Ministerio de publicación en la Gaceta Oficial de la República o de General conocimiento (2do trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 2, pages 165-166.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2018, "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (3er trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 3, pages 121-125.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2018, "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (4to trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 4, pages 132-136.
• Colin C. Williams & Slavko Bezeredi, 2018, "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 16, issue 2, pages 171-187.
• Aurel Octavian Pasat, 2018, "Customs offenses according to the legislation of the Republic of Moldova and Romania," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), number 5, edition 1, ISBN: ARRAY(0x6d658bb8).
• Tembo Nakamoto & Yuichi Ikeda, 2018, "Identification of conduit jurisdictions and community structures in the withholding tax network," Evolutionary and Institutional Economics Review, Springer, volume 15, issue 2, pages 477-493, December, DOI: 10.1007/s40844-018-0111-z.
• Robin Ganser & Julia Mattei, 2018, "Towards a more effective use of land: combining planning and fiscal powers," Letters in Spatial and Resource Sciences, Springer, volume 11, issue 1, pages 85-93, March, DOI: 10.1007/s12076-018-0202-9.
• Gerhard Graf, 2018, "Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung
  [A Simple, Efficient, Economic and Fair Substitute for the Property Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 9, pages 669-672, September, DOI: 10.1007/s10273-018-2349-9.
• Graciela Lara Gómez, 2018, "Los incentivos tributarios para las cooperativas financieras de Colombia, Costa Rica y México
  [Tax incentives for financial cooperatives in Colombia, Costa Rica and Mexico]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 127, pages 159-180, DOI: 10.5209/REVE.59772.
• Benito Arruñada, 2018, "Evolving practice in land demarcation," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1611, May.
• Wołowiec Tomasz, 2018, "Potential and Possible Ways of Harmonizing the Personal Income Taxation Process," Comparative Economic Research, Sciendo, volume 21, issue 3, pages 109-130, September, DOI: 10.2478/cer-2018-0022.
• Bielecki, Marcin & Stähler, Nikolai, 2018, "Labor tax reductions in Europe: The role of property taxation," Discussion Papers, Deutsche Bundesbank, number 30/2018.
• Weerth, Carsten, 2018, "Die Eilzuständigkeit nach § 12d ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, pages 9-11.
• Weerth, Carsten, 2018, "Bekämpfung des Verbrauchsteuerschmuggels mit § 12e ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2018, pages 19-20.
• Weerth, Carsten, 2018, "Anpassung der Zollverordnung an den Unionszollkodex - Teil 1," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2018, pages 29-30.
• Weerth, Carsten, 2018, "Anpassung der Zollverordnung an den Unionszollkodex - Teil 2," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8/2018, pages 40-41.
• Weerth, Carsten, 2018, "Das neue Schmuggelprivileg nach § 32 ZollVG - Teil 1," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2018, pages 63-64.
• Weerth, Carsten, 2018, "Das neue Schmuggelprivileg nach § 32 ZollVG - Teil 2," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2018, pages 71-72.
• Weerth, Carsten, 2018, "Zehn Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Juli 2018, pages 270-277.
• Weerth, Carsten, 2018, "UZK: Verschiebung der IT-Verfahren bis Ende 2025," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue September, pages 379-382.
• Weerth, Carsten, 2018, "Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 12, issue 2, pages 31-50.
• Dommermuth, Thomas & Schiller, Thomas, 2018, "Deferred-Compensation-Modelle: Ersatz für eine konventionelle betriebliche Altersversorgung nach dem Betriebsrentengesetz?," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 63.
• Dwenger, Nadja & Treber, Lukas, 2018, "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 21-2018.

2017

• Alexander Bick & Nicola Fuchs-Schündeln, 2017, "Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply," American Economic Review, American Economic Association, volume 107, issue 5, pages 100-104, May.
• Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017, "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, volume 107, issue 5, pages 420-424, May.
• John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017, "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, volume 107, issue 5, pages 471-475, May.
• Ioana Ignat & Liliana Feleaga, 2017, "A European Map Regarding the Strictness of the Transfer Pricing Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 534-559, December.
• Matthew Enya Nwocha, 2017, "Taxation in Nigeria: an evaluation of the impact of the Companies Income Tax Act," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue 1, pages 167-178, June.
• Florin Dumiter & Stefania Jimon, 2017, "Avoidance of international double taxation. Taxation of business profits in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue 2, pages 237-250, December.
• Matthew Enya Nwocha, 2017, "Examination of the law relating to protection of bank deposits, liquidation and winding-up of banks in Nigeria," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue Special, pages 108-118, October.
• Pavlo Selezen, 2017, "Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue Special, pages 26-36, October.
• Daniela MITRAN, 2017, "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 48, issue 4, pages 43-50, December.
• Ioana NEACSU & Liliana FELEAGA, 2017, "Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 1-65, February.
• Enzo Mignarri, 2017, "Italian tax treatment of trading on line operations," BANCARIA, Bancaria Editrice, volume 5, pages 57-63, May.