Research classified by Journal of Economic Literature (JEL) codes

2026

• Anders D. Jensen & Jonathan L. Weigel, 2026, "No Taxation without Administration: Bringing the State Back into the Public Finance of Developing Countries," Journal of Economic Literature, American Economic Association, volume 64, issue 1, pages 246-280, March, DOI: 10.1257/jel.20251760.
• Ana Maria LITVINCHEVICI & Antoanela SĂVESCU (IȚCO) & Veronica GROSU & Cristina Gabriela COSMULESE & Florin-Cornel POPOVICI, 2026, "The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 27-40, December , DOI: 10.37945/cbr.2025.12.04.
• Lucian CERNUȘCA, 2026, "Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 41-51, December , DOI: 10.37945/cbr.2025.12.05.
• Lucian CERNUȘCA, 2026, "Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 25-34, January, DOI: 10.37945/cbr.2026.01.03.
• Marcelo Bergolo & Martin Leites & Ricardo Perez-Truglia & Matías Strehl-Pessina, 2026, "What Makes a Tax Evader?," CESifo Working Paper Series, CESifo, number 12432.
• Cong, Lin William & Tang, Vicki Wei & Zhang, Tony Qingquan, 2026, "How transparency shapes tax policy effectiveness: Evidence from cryptocurrency markets," Research Policy, Elsevier, volume 55, issue 1, DOI: 10.1016/j.respol.2025.105363.
• Neil Wilson & Richard Tye & Andrew Berkeley, 2026, "Legal Tender, Debt, and the Institutional Settlement of Monetary Obligations in English Law," Economics Working Paper Archive, Levy Economics Institute, number wp_1103, Jan.
• Roberto Moro Visconti, 2026, "Artificial Intelligence and Transfer Pricing: A Multilayer Network Model for Compliance and Risk Mitigation," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 79, issue 1, pages 51-90, February, DOI: 10.65644/EIIE.079.01.0051.
• Spengel, Christoph & Gaul, Johannes & Göbel, Alexander & Gschossmann, Emilia & Gundert, Hannah & Jungmann, Felix & Käshammer, Daniel & Kindler, Cornelia & Pfrang, Alina & Porebski, Thu Thao & Schmidt,, 2026, "Rethinking anti-tax avoidance measures in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-002.

2025

• Betül Açıkgöz, 2025, "Taxation of Online Services Offered Through Social Media Platforms: Legal Framework and Implementation Process," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 132-165, April, DOI: https://doi.org/10.33203/mfy.157007.
• Nergis Feride Kaplan Dönmez, 2025, "The Effectiveness of the Waiver of Appeal Institution in the Resolution of Tax Disputes," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 249-269, April, DOI: https://doi.org/10.33203/mfy.163471.
• Yücel Ergün, 2025, "Taxation in Islamic Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 270-289, April, DOI: https://doi.org/10.33203/mfy.160785.
• Katarzyna Bilicka & İrem Güçeri & Evangelos Koumanakos, 2025, "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 2, pages 1-29, May, DOI: 10.1257/pol.20230109.
• Joel Slemrod, 2025, "Tax Privacy," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 205-224, Winter, DOI: 10.1257/jep.20241431.
• Marc Deschamps & Lionel Thomas, 2025, "On efficient and fair management of the space debris congestion problem: a preliminary assessment on steady state," Working Papers AFED, Association Francaise d'Economie du Droit (AFED), number 25-08, Dec.
• Elena STĂNCIULESCU, 2025, "Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 43-53, September, DOI: 10.37945/cbr.2025.09.05.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 40-51, October, DOI: 10.37945/cbr.2025.10.05.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Elena STĂNCIULESCU, 2025, "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2025.01.06.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Elena STĂNCIULESCU, 2025, "Tickets for Household Activities – A Form of Remuneration for Household Providers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 50-58, February, DOI: 10.37945/cbr.2025.02.06.
• Elena STĂNCIULESCU, 2025, "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 50-59, March, DOI: 10.37945/cbr.2025.03.05.
• Lucian CERNUȘCA, 2025, "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 60-72, March, DOI: 10.37945/cbr.2025.03.06.
• Elena STĂNCIULESCU, 2025, "Tax Reductions Applicable to Corporate Income Tax in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 35-43, April, DOI: 10.37945/cbr.2025.04.04.
• Lucian CERNUȘCA, 2025, "Tax Treatment of Income from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 44-53, April, DOI: 10.37945/cbr.2025.04.05.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 15-26, May, DOI: 10.37945/cbr.2025.05.03.
• Delia DAVID, 2025, "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 27-36, May, DOI: 10.37945/cbr.2025.05.04.
• Lucian CERNUȘCA, 2025, "Income Taxation from Activity Provision in the Field of Medical/Dental Care," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 41-53, June, DOI: 10.37945/cbr.2025.06.05.
• Elena STĂNCIULESCU, 2025, "Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 36-45, July, DOI: 10.37945/cbr.2025.07.04.
• Lucian CERNUȘCA, 2025, "Particularities Regarding the Taxation of Cultural Workers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 46-56, July, DOI: 10.37945/cbr.2025.07.05.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 57-68, August, DOI: 10.37945/cbr.2025.08.05.
• Tekalign Negash Kebede & Dereje Daniel Tona & Tamirat Ludego Fitamo, 2025, "Practice, Opportunities, and Challenges of Electronic Tax System from Taxpayer’s Perspective: Evidence from Ethiopia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2025.1.
• Nelly Rosario Moreno-Leyva & Lady Cutipa & Percy Morocco & Christian Salazar & Karen Yosio Mamani Monrroy & Lorena Martinez-Soto, 2025, "Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 267-281, DOI: https://doi.org/10.15826/jtr.2025.1.
• Michal Krajňák & Kateřina Krzikallová, 2025, "Fiscal Burden of Self-Employed Persons in the Context of Tax Reforms and other Legislative Changes in the Czech Republic," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 381-396, DOI: https://doi.org/10.15826/jtr.2025.1.
• Georgiana-Iulia LAZEA (TRIFA) & Ovidiu-Constantin BUNGET & Anca-Diana BALAN & Mircea Stefan SOLOVASTRU, 2025, "Navigating Auditing Risks in the Crypto Asset Landscape," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 197-209, February.
• Vito Bobek & Samanta Arbajter & Tatjana Horvat & Martina Kovacic, 2025, "Tax Implications For Student Freelancers Working Abroad: A Comparative Analysis Of Slovenia, Austria And Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 1, pages 301-324, june, DOI: 10.17818/EMIP/2025/10.
• Ignacio Picatoste-Novo & Asuncion Lopez-Arranz & Xose Picatoste, 2025, "Taxation and informality in the labor market: Implications for the transition to a circular economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 3, pages 50-68, September, DOI: 10.15240/tul/001/2025-3-004.
• Tim Bayer & Lenard Simon & Jakob Wegmann, 2025, "Withheld from Working More? Withholding Taxes and the Labor Supply of Married Women," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_631, Jan.
• Tsindeliani Imeda & Egorova Maria & Vasilyeva Evgeniya & Bit-Shabo Inessa & Kikavets Vitaly, 2025, "Collection of Taxes from Ultimate Beneficiaries: Russian Regulatory Model," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 199-222, DOI: 10.1515/ael-2020-0149.
• Avi-Yonah Reuven S. & Biondi Yuri, 2025, "Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 271-274, DOI: 10.1515/ael-2024-0105.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the basis of the ATAD CFC taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• Schmiel Ute, 2025, "Why Tax Planning Without Considering Societal Interests is Unfounded: Some thoughts on the article “The Relationship between Taxation, Accounting and Legal Forms”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 307-324, DOI: 10.1515/ael-2021-0115.
• Kollruss Thomas, 2025, "The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 325-346, DOI: 10.1515/ael-2022-0089.
• Chang Andrew C. & Cohen Linda R. & Glazer Amihai & Paul Urbashee, 2025, "The Political Timing of Tax Policy: Evidence from U.S. States," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 3, pages 505-548, DOI: 10.1515/bejeap-2024-0333.
• Enea Baselgia, 2025, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series, CESifo, number 11615.
• Richard Winter & Jan Zental, 2025, "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series, CESifo, number 11687.
• Lawrence Dumisani Nyathi & Japhet Mutale, 2025, "Leveraging Smart Technologies for Sustainable Economic Development: Evidence from Urban and Rural Communities in Bulawayo Province, Zimbabwe," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.3.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reassessing the Arm’s Length Principle in Transfer Pricing Regulation: A Doctrinal and Practical Analysis from a Zambian Perspective," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 1, DOI: 10.59413/ajocs/v6.i.1.18.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Reconciling Global Norms and Local Realities: An Assessment of Zambia’s Legislative and Institutional Framework on Transfer Pricing Regulation," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.20.
• Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025, "Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 3, DOI: 10.59413/ajocs/v6.i3.3.
• Victor Mwape & Munyonzwe Hamalengwa & Austin Mwange, 2025, "Unmasking Transfer Pricing Manipulation in Zambia’s Copper Mining Sector: An Analysis of Schemes, Legal Gaps, and Enforcement Challenges under the Arm’s Length Principle," East African Finance Journal, East African Finance Journal, volume 4, issue 1, DOI: 10.59413/eafj/v4.i1.10.
• Hjalte Fejerskov Boas & Matthew Collin & Sarah Godar & Carolina Moura & Andreas Økland, 2025, "Assessing the coverage of the automatic exchange of information under the CRS," Reports, EU Tax Observatory, number 007.
• Liao, Chen-Chieh & Yeh, Yin-Hua, 2025, "The influence of long-term managerial orientation on pay inequality," Journal of Empirical Finance, Elsevier, volume 82, issue C, DOI: 10.1016/j.jempfin.2025.101612.
• Blouin, Jennifer, 2025, "Firms’ real and reporting response to taxation: A discussion," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101836.
• Choudhary, Keshav & Gupta, Bhanu, 2025, "Dynamics of evasion around tax thresholds: Evidence from Indian firms," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105535.
• Friedman, Sam & Gronwald, Victoria & Summers, Andrew & Taylor, Emma, 2025, "But Switzerland's boring' tax migration and the pull of place-specific cultural capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126860, Jul.
• Paulsen, Mona & Ciuriak, Dan, 2026, "The case for WTO collective action," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129560, Feb.
• Michal Bakowski & Katarzyna Lewkowicz-Grzegorczyk & Wioletta Czemiel-Grzybowska & Karolina Krzykowska, 2025, "Family-Friendly Tax Policies in Poland: Balancing Personal Income Taxation with Equity Principles," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 898-917.
• Joanna Florek & Dorota Czerwinska-Kayzer, 2025, "Profitability of Self-Employment in Poland after the Introduction of the Polish Deal Regulations Compared to Other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 316-333.
• Gabriela-Adina Păun, 2025, "Charting the Future of Base Erosion and Profit Shifting: A Bibliometric Insight into Emerging Trends and Research Gaps," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr227, Mar, DOI: https://doi.org/10.35609/jfbr.2025..
• Peña Rivera, Jose Antonio & Peñaranda Iglesias, Alan, 2025, "El Perfil De Cumplimiento Tributario En El Perú: Puesta En Marcha, Desafíos Y Perspectivas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 194, issue 1, pages 125-156, March.
• Calderón Corredor, Zulema, 2025, "¿Es Eficaz La Fiscalidad De Lainversión En Eficiencia Energética De La Vivienda?: Reflexiones Desde Un Análisis Cualitativo De Coste-Beneficio," Crónica Tributaria, Instituto de Estudios Fiscales, volume 194, issue 1, pages 15-48, March.
• Reyes Rascón, Juan de Dios, 2025, "La Aplicación Del Impuesto Sobre El Valor Añadido Sobre El Servicio De Venta De Abonos De Sillas Y Palcos Para Contemplar Los Desfiles Procesionales A La Luz De Las Resoluciones Del Tribunal Económico," Crónica Tributaria, Instituto de Estudios Fiscales, volume 194, issue 1, pages 157-184, March.
• González-Cuéllar Serrano, M.ª Luisa & Ortiz Calle, Enrique, 2025, "La Lesión Al Derecho A La Propiedad Establecido En El Convenio Europeo De Derechos Humanos Derivada De La Limitación De Efectos De Las Sentencias De Inconstitucionalidad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 194, issue 1, pages 49-87, March.
• Macarro Osuna, José Manuel, 2025, "Incentivos Medioambientales E Imposición Indirecta: El “Iva Verde”," Crónica Tributaria, Instituto de Estudios Fiscales, volume 194, issue 1, pages 89-123, March.
• Álamo Cerrillo, Raquel, 2025, "Contribuyentes Jóvenes: Sucapacidad Económica Y El Trato Fiscal En El Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 196, issue 3, pages 11-47, September.
• Peñaranda Iglesias, Alan, 2025, "Hacia Una Administración Tributaria Digital: Desafíos Y Oportunidades En La Implementación De Los Registros Electrónicos Para La Propuesta De Declaración Del Igv En El Perú," Crónica Tributaria, Instituto de Estudios Fiscales, volume 196, issue 3, pages 115-144, September.
• Sedeño López, José Francisco, 2025, "La Financiación De Los Servicios Públicos Locales En Municipios Despoblados Y La Revisión Del Sistema De Participación De Las Entidades Locales En Los Tributos Del Estado Y De Las Comunidades Autónoma," Crónica Tributaria, Instituto de Estudios Fiscales, volume 196, issue 3, pages 145-167, September.
• Bashandeh-Khodaei López, Rubén, 2025, "El Objetivo Del Registro Único En El Proyecto Vida," Crónica Tributaria, Instituto de Estudios Fiscales, volume 196, issue 3, pages 49-81, September.
• Gómez-Lobato Lanzarote, Marisa, 2025, "El Uso De La Enmienda Parlamentaria Para La Aprobación De Normas Tributarias. Especial Referencia A La R E F O R M A Tr I B U Ta R I A Aprobada Vía Enmienda Al Proyecto De Ley En Materia De Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, volume 196, issue 3, pages 83-113, September.
• Bañeres de Frutos, Manuel, 2025, "Los Recargos Del Período Ejecutivo En La Responsabilidad Civil Por Delito Fiscal: Su Adulteración A Través De La Liquidación Vinculada A Delito," Crónica Tributaria, Instituto de Estudios Fiscales, volume 197, issue 4, pages 11-34, December.
• Sánchez García, José Antonio, 2025, "La Discutida Exclusión Del Derecho A La Reducción Del Rendimiento Neto En El Caso De Indemnizaciones Por Resoluciones De Mutuo Acuerdo De La Relación Laboral, Percibidas De Forma Fraccionada," Crónica Tributaria, Instituto de Estudios Fiscales, volume 197, issue 4, pages 113-130, December.
• Varona Alabern, Juan Enrique, 2025, "Cuatro Años De Aplicación Del Valor De Referencia: Algunas Cuestiones Controvertidas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 197, issue 4, pages 131-176, December.
• Calderón Patier, Carmen, 2025, "El Sistema Tributario Y La Violencia De Género: Propuestas De Mejora," Crónica Tributaria, Instituto de Estudios Fiscales, volume 197, issue 4, pages 35-76, December.
• Milla Ibáñez, Jorge Juan, 2025, "Los Aranceles De Trump: Una Montaña Rusa Comercial, De La Imposición A La Suspensión Y El Restablecimiento Judicial. Un Análisis Desde La Perspectiva Del Derecho Aduanero," Crónica Tributaria, Instituto de Estudios Fiscales, volume 197, issue 4, pages 77-111, December.
• Iryna Shushakova & Halyna Umantsiv, 2025, "Forensic Economic Research in Tax Dispute Resolution," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 112-120, March, DOI: 10.33146/2307-9878-2025-1(107)-112-.
• Kastoryano, Stephen, 2025, "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers, IZA Network @ LISER, number 17722, Feb.
• Marwin Heinemann & Wojciech Stiller, 2025, "Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 195-237, February, DOI: 10.1007/s10797-023-09820-x.
• Sara Drango & Sarah Moshary & Bradley Shapiro, 2025, "California’s Firearm Excise Tax is Almost Fully Passed on to Consumers," NBER Working Papers, National Bureau of Economic Research, Inc, number 34527, Dec.
• Antonia Hohmann & Valeria Merlo & Nadine Riedel, 2025, "Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 40, issue 122, pages 427-480.
• Sascha Mierzwa, 2025, "Spillovers from tax shocks to the Euro area," Oxford Economic Papers, Oxford University Press, volume 77, issue 1, pages 234-255.
• Tóth-Lakos, Fruzsina Anna, 2025, "Preliminary decision-making procedures in financial law matters in countries that joined in 2004," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 136-159, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Piotr Luty & Zuzanna Zawolska, 2025, "Detecting Anomalies in Tax Revenues Using Benford's Law. The Case of Polish Adjustment," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 5, pages 41-60, DOI: 10.18267/j.cebr.401.
• Thomas Kollruss, 2025, "Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 11, issue 1, pages 1-29, December, DOI: 10.1186/s40854-024-00706-3.
• Jochen Bigus & Nadine Georgiou, 2025, "Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe," Journal of Business Economics, Springer, volume 95, issue 2, pages 385-426, April, DOI: 10.1007/s11573-024-01209-4.
• Rodrigues Aldeia Susana Cristina, 2025, "The European Union Carbon Border Adjustment Mechanism as a Green Tax Policy Instrument," Central European Economic Journal, Sciendo, volume 12, issue 59, pages 85-101, DOI: 10.2478/ceej-2025-0006.
• Özker Ahmet Niyazi & Debkumar Chatterji Sudip & Abdeslam Chraibi & Cordova Wilson & Lim Cristina Teresa N., 2025, "Tax Evasion in Europe: Causes and Consequences," Economics, Sciendo, volume 13, issue 1, pages 353-368, DOI: 10.2478/eoik-2025-0016.
• Pinto Marco de & Husemann Tim, 2025, "Analysen Haushaltspolitik; Chancen und Risiken der neuen Schuldenbremse – eine juristisch-ökonomische Analyse," Wirtschaftsdienst, Sciendo, volume 105, issue 7, pages 499-504, DOI: 10.2478/wd-2025-0130.
• Weerth, Carsten, 2025, "Die Amtshilfe- und Beistandspflichten der Zollverwaltung nach den Polizeigesetzen der Länder," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1/2, pages 9-12.
• Weerth, Carsten, 2025, "Der Carbon Border Adjustment Mechanism (CBAM) / CO2-Grenzausgleichssystem und die Mitwirkung der Zollverwaltung (SV 0403)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11, pages 88-91.
• Weerth, Carsten, 2025, "Aushandlung und Nutzen einer Grundsatzentscheidung nach Abs. 31 ArzneimittelDV," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 33-35.
• Weerth, Carsten, 2025, "eZollApp mit Künstlicher Intelligenz für die IPK," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 35-36.
• Weerth, Carsten, 2025, "Klarstellung und Ergänzung zum eZollApp Beitrag," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 74-74.
• Dilger, Alexander, 2025, "Individuelle Entscheidungen zur Steuerverwendung," Discussion Papers of the Institute for Organisational Economics, University of Münster, Institute for Organisational Economics, number 3/2025, DOI: 10.17879/14918765188.

2024

• Felipe Lobel & Thiago Scot & Pedro Zúniga, 2024, "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 482-517, February, DOI: 10.1257/pol.20210587.
• Pierre Bachas & Anders Jensen & Lucie Gadenne, 2024, "Tax Equity in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 55-80, Winter, DOI: 10.1257/jep.38.1.55.
• Oyebola Okunogbe & Gabriel Tourek, 2024, "How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 81-106, Winter, DOI: 10.1257/jep.38.1.81.
• Kevin Corinth & Naomi Feldman, 2024, "Are Opportunity Zones an Effective Place-Based Policy?," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 113-136, Summer, DOI: 10.1257/jep.38.3.113.
• William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024, "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 3-32, Summer, DOI: 10.1257/jep.38.3.3.
• Jon Bakija, 2024, "The US Individual Income Tax: Recent Evolution and Evidence," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 33-60, Summer, DOI: 10.1257/jep.38.3.33.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 61-88, Summer, DOI: 10.1257/jep.38.3.61.
• Kimberly A. Clausing, 2024, "US International Corporate Taxation after the Tax Cuts and Jobs Act," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 89-112, Summer, DOI: 10.1257/jep.38.3.89.
• Renato E. Reside, Jr. & Ma. Lourdes Lacson & Fernando T. Aldaba, 2024, "Examining the Impact of the PIFITA Bill," Department of Economics, Ateneo de Manila University, Working Paper Series, Department of Economics, Ateneo de Manila University, number 202406, Mar.
• Cristina NICOLAESCU & Monica BIJA, 2024, "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 26-35, December , DOI: 10.37945/cbr.2023.12.04.
• Elena STĂNCIULESCU, 2024, "RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 45-53, December , DOI: 10.37945/cbr.2023.12.06.
• Lucian CERNUȘCA, 2024, "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 54-63, December , DOI: 10.37945/cbr.2023.12.07.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Isaac Peter OTAI, 2024, "The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 64-73, October, DOI: 10.37945/cbr.2024.10.07.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Lucian CERNUȘCA, 2024, "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 36-46, November, DOI: 10.37945/cbr.2024.11.05.
• Elena STĂNCIULESCU, 2024, "Standard Audit File for Tax – SAF-T," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 47-57, November, DOI: 10.37945/cbr.2024.11.06.
• Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024, "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 11-16, January, DOI: 10.37945/cbr.2024.01.02.
• Lucian CERNUȘCA, 2024, "Single Return Corresponding to 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 31-42, January, DOI: 10.37945/cbr.2024.01.04.
• Elena STĂNCIULESCU, 2024, "Non-Taxable Salary Benefits Granted to Employees in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 43-48, January, DOI: 10.37945/cbr.2024.01.05.
• Lucian CERNUȘCA, 2024, "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 48-57, February, DOI: 10.37945/cbr.2024.02.06.
• Lucian CERNUȘCA, 2024, "Aspects Regarding the Related Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 42-49, March, DOI: 10.37945/cbr.2024.03.05.
• Diana-Gabriela POHAȚĂ, 2024, "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 50-61, March, DOI: 10.37945/cbr.2024.03.06.
• Elena STĂNCIULESCU, 2024, "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 15-26, April, DOI: 10.37945/cbr.2024.04.02.
• Mirela PĂUNESCU, 2024, "Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 36-47, April, DOI: 10.37945/cbr.2024.04.04.
• Lucian CERNUȘCA, 2024, "New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 48-55, April, DOI: 10.37945/cbr.2024.04.05.
• Lucian CERNUȘCA, 2024, "Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 30-40, June, DOI: 10.37945/cbr.2024.06.04.
• Elena STĂNCIULESCU, 2024, "Offences Removed from the Scope of the Prevention Law," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 27-35, July, DOI: 10.37945/cbr.2024.07.04.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024, "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 40-45, August, DOI: 10.37945/cbr.2024.08.05.
• Lucian CERNUȘCA, 2024, "Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 46-55, August, DOI: 10.37945/cbr.2024.08.06.
• Elena STĂNCIULESCU, 2024, "RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 33-38, September, DOI: 10.37945/cbr.2024.09.04.
• Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ, 2024, "Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 39-48, September, DOI: 10.37945/cbr.2024.09.05.
• Abderrahmane Haddad, 2024, "Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 628-642, DOI: https://doi.org/10.15826/jtr.2024.1.
• Costel Istrate, 2024, "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 5-28, January.
• Quentin Clair, 2024, "Juridical Ontologies of Production and the Ricardian Machine," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 1, pages 133-157, February, DOI: 10.1515/ael-2022-0018.
• Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024, "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, volume 21, issue 1, pages 97-132, DOI: 10.1515/ev-2023-0066.
• Ewan McGaughey, 2024, "Enterprise Law and the Eclipse of Corporate Law," Working Papers, Centre for Business Research, University of Cambridge, number wp542, Sep.
• Florencia Pedroni, 2024, "Factores del sistema tributario argentino: ¿incentivo o desincentivo a la informalidad empresarial? Percepción de los comerciantes y contadores públicos," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 1, pages 243-278.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers, EU Tax Observatory, number 024, Jul.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2024-33.
• Klimsa, Drahomir & Rieger, Mario & Ullmann, Robert, 2024, "Unexpected tax refunds and capital market efficiency: Evidence from the German nuclear fuel tax," Economics Letters, Elsevier, volume 235, issue C, DOI: 10.1016/j.econlet.2024.111553.
• Shanan, Tamir & Narotzki, Doron, 2024, "A tax regulatory framework for cryptographic assets," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2024.105018.
• Carbonara, Emanuela & Curry, Philip A. & Hill, Claire A. & Parisi, Francesco, 2024, "Institutional flexibility in tax law and enforcement," International Review of Law and Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.irle.2024.106215.
• Dytrychová, Alžběta & Zídková, Hana & Arltová, Markéta, 2024, "European VAT collection under the stress: Best to use few reduced rates," Journal of Policy Modeling, Elsevier, volume 46, issue 6, pages 1165-1185, DOI: 10.1016/j.jpolmod.2024.07.007.
• Stiller, Wojciech & Heinemann, Marwin, 2024, "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, volume 95, issue C, pages 61-84, DOI: 10.1016/j.qref.2024.02.007.
• Kong, Dongmin & Ji, Mianmian, 2024, "Individual investors’ dividend tax reform and investment efficiency," International Review of Economics & Finance, Elsevier, volume 89, issue PA, pages 1102-1119, DOI: 10.1016/j.iref.2023.08.018.
• Radoslaw Ignatowski, 2024, "Bridging the Gap: How Polish GAAP Aligns with International GAAP," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special A, pages 228-239.
• Tomasz Strak & Piotr Ogonowski, 2024, "Generative AI in the Work of a Tax Advisor - Perception and Usage: The Example of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special B, pages 1042-1056.
• Tomasz Strak, 2024, "Generative AI as Tax Attorneys: Exploring Legal Understanding Through Experiments," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special B, pages 1057-1094.
• Alessandro Chiari, 2024, "Do Tax Havens Affect Financial Management? The Case of U.S. Multinational Companies," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2024/25, Jul, revised Jul 2024.
• Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2024, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 28, Feb.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2024, "Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 97-108, October, DOI: 10.31107/2075-1990-2024-5-97-108.
• Esra Uygun, 2024, "Inter-Institutional Cooperation And Information Sharing In The Fight Against Tax Crimes And Other Financial Crimes," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 7, issue 2, pages 110-138, December, DOI: 10.46737/emid.1557618.
• Matthew Collin & Karan Mishra & Andreas Økland, 2024, "The Mystery of Anonymous Investment in US Real Estate," Post-Print, HAL, number halshs-04941022, Jun.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," Working Papers, HAL, number hal-04789962.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024, "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," Working Papers, HAL, number hal-04789982.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers, HAL, number halshs-04940914, Jul.
• María Júlia Ildefonso Mendonça, 2024, "La protección de la capacidad contributiva en el derecho de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 190, issue 1, pages 103-133, March.
• Antoni Bergas Forteza, 2024, "Establecimiento permanente, presencia económica/digital significativa y ahora ¿metaexistencia? ¿metapermanencia? ¿presencia virtual significativa?: retos fiscales derivados del metaverso," Crónica Tributaria, Instituto de Estudios Fiscales, volume 190, issue 1, pages 11-35, March.
• Carlos Palao Taboada, 2024, "¿Filosofía o Ciencia de la Hacienda? Notas en torno al libro Taxation. Philosophical perspectives," Crónica Tributaria, Instituto de Estudios Fiscales, volume 190, issue 1, pages 135-173, March.
• Isabel Gil Rodríguez, 2024, "Las administraciones de asistencia digital integral en la Agencia Estatal de Administración Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 190, issue 1, pages 37-77, March.
• Estefanía Harana Suano, 2024, "Explorando el laberinto fiscal de los activos digitales: el caso de los NFTs," Crónica Tributaria, Instituto de Estudios Fiscales, volume 190, issue 1, pages 79-101, March.
• Yolanda Martínez Muñoz, 2024, "La Tributación De Las Plusvalías Inmobiliarias: Principio De Capacidad Económica E Inflación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 191, issue 2, pages 109-137, June.
• José Antonio Fernández Amor, 2024, "Apuntes Sobre El Tratamiento Tributario De Criptoactivos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 191, issue 2, pages 11-57, June.
• Carmen Salazar Navarro, 2024, "La Taxonomía Verde De La Unión Europea En El Contexto De Crisis Energética," Crónica Tributaria, Instituto de Estudios Fiscales, volume 191, issue 2, pages 139-164, June.
• María Goenaga Ruiz de Zuazu & Germán J. Arenas Arias, 2024, "Análisis Longitudinal De Los Costes Psicosociales Del Cumplimiento Tributario En España: Entre La Opacidad Y La Incomprensión," Crónica Tributaria, Instituto de Estudios Fiscales, volume 191, issue 2, pages 59-75, June.
• Sebastián Luengas Rivero & Ubaldo González de Frutos, 2024, "Todo Incluido, Hasta Los Precios De Transferencia. Regímenes De Protección Y Acuerdos Anticipados De Precios De Transferencia Para Incrementar El Cumplimiento Y Reducir La Presión Fiscal Indirecta. El," Crónica Tributaria, Instituto de Estudios Fiscales, volume 191, issue 2, pages 77-107, June.
• Salvador Montesinos Oltra, 2024, "Expectativas Y Realidad Acerca Del Supuesto Carácter Confiscatorio De La Imposición Sobre El Patrimonio Neto," Crónica Tributaria, Instituto de Estudios Fiscales, volume 192, issue 3, pages 107-150, september.
• Roberto Ignacio Fernández López, 2024, "Los Imprecisos Controles De Legalidad Sobre La Asistencia Mutua En La Recaudación De Créditos De Derecho Público En La Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 192, issue 3, pages 11-41, September.
• Álvaro Luis Santodomingo González, 2024, "El Informe Económico-Financiero En La Ley De Residuos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 192, issue 3, pages 151-183, September.
• Mónica García Freiría, 2024, "La Perspectiva De Género En Los Presupuestos Públicos Y En El Sistema Impositivo Español En Relación Con El Emprendimiento Femenino," Crónica Tributaria, Instituto de Estudios Fiscales, volume 192, issue 3, pages 43-78, september.
• Eva M.ª Gil Cruz, 2024, "La Exigencia Jurisprudencial De Respeto Al Principio De Proporcionalidad De La Unión Europea Por El Derecho Tributario Nacional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 192, issue 3, pages 79-106, september.
• Juan Ignacio Gorospe Oviedo, 2024, "La Implementación De Las Nuevas Autoliquidaciones Rectificativas: Derecho Al Error Y Principio De Buena Administración Frente A La Merma De Garantías," Crónica Tributaria, Instituto de Estudios Fiscales, volume 193, issue 4, pages 103-152, December.
• Susana Aníbarro Pérez, 2024, "La Reciente Reforma Del Adempimento Collaborativo: Un Paso Adelante En El Cumplimiento Tributario Cooperativo En Italia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 193, issue 4, pages 11-33, December.
• María Esther Sánchez López, 2024, "Fuentes De Información Y Perfiles De Riesgos En El Ámbito De La Administración Tributaria Electrónica. El Derecho De Acceso A La Información Por Parte Del Obligado Tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 193, issue 4, pages 153-182, December.
• M.ª Cristina Bueno Maluenda, 2024, "La Gestión Del Riesgo Tributario En La Empresa Familiar: De Los Códigos De Buen Gobierno A La Relación Cooperativa Con La Administración," Crónica Tributaria, Instituto de Estudios Fiscales, volume 193, issue 4, pages 35-81, December.
• Jorge de Juan Casadevall, 2024, "Reflexiones Críticas En Torno Al Límite Conjunto De Imposición Renta/Patrimonio: La Necesaria Determinación De Un Escudo Fiscal De No Confiscatoriedad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 193, issue 4, pages 83-101, December.
• Rosa María Cañaveras Perea & Ángel Tejada Ponce & María Pilar Sánchez González & María Del Mar López Pérez, 2024, "Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 251, issue 4, pages 3-25, December.
• Sanjiv Jaggia & Satish Thosar, 2024, "A Firm-Level Evaluation of the Tax Cuts and Jobs Act," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 30, issue 3, pages 347-349, August, DOI: 10.1007/s11294-024-09902-4.
• Alisa Frey & Justus Haucap, 2024, "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 160-202, February, DOI: 10.1007/s10797-023-09813-w.
• Paul R. Organ, 2024, "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 2, pages 404-453, April, DOI: 10.1007/s10797-022-09767-5.
• Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz, 2024, "Corporate debt policy and tax uncertainty," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 247-270, January, DOI: 10.1007/s11156-023-01202-y.
• Takayuki Nagato, 2024, "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 20, issue 1, pages 1-33, February, DOI: 10.57520/prippr.20-1-1.
• Robert A. Moffitt, 2024, "Tax Policy and the Economy, Volume 38," NBER Books, National Bureau of Economic Research, Inc, number moff-11, January.
• Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024, "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers, National Bureau of Economic Research, Inc, number 32672, Jul.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers, National Bureau of Economic Research, Inc, number 32714, Jul.
• Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024, "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 39, issue 120, pages 853-895.
• Nobuhiko Nakazawa, 2024, "Do mentoring and oversight matter? The effects of allocating central administrators to local government units: evidence from Japan," The Journal of Law, Economics, and Organization, Oxford University Press, volume 40, issue 2, pages 338-361.
• Joana Garcia, 2024, "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 72, issue 4, pages 1411-1448, December, DOI: 10.1057/s41308-023-00227-6.
• Darák, Péter & Gyekiczky, Tamás & Lovas, Dóra & Somogyi, Róbert, 2024, "Tax evasion - The behavioral background," Public Finance Quarterly, Corvinus University of Budapest, volume 70, issue 4, pages 29-47, DOI: https://doi.org/10.35551/PFQ_2024_4.
• Sára Budínská & Jana Skálová, 2024, "Exit Taxation in Relation to Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2024, issue 1, pages 39-62, DOI: 10.18267/j.efaj.285.
• Markéta Mlčúchová, 2024, "Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach," Politická ekonomie, Prague University of Economics and Business, volume 2024, issue 1, pages 73-101, DOI: 10.18267/j.polek.1411.
• Cindy Fransiska & Alfonsa Dian Sumarna, 2024, "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, volume 4, issue 3, pages 262-275.
• OGBAISI, Sebastine Abhus & UKWA, James Okeke, 2024, "Transfer Pricing And Profitability Of Multinational Enterprises: A Conceptual Discourse," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 57-71.
• Rafael González-Val & Miriam Marcén, 2024, "Population growth and taxes: the effect of regional differences in the Spanish inheritance tax," The Annals of Regional Science, Springer;Western Regional Science Association, volume 73, issue 1, pages 135-163, June, DOI: 10.1007/s00168-023-01253-y.
• Harald J. Amberger & Leslie Robinson, 2024, "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, volume 29, issue 2, pages 996-1038, June, DOI: 10.1007/s11142-023-09760-1.
• Marine Placca, 2024, "La réglementation juridique des crypto-actifs," Bulletin de l'Observatoire des politiques économiques en Europe, Observatoire des Politiques Économiques en Europe (OPEE), volume 49, issue 1, pages 37-47, November.