Research classified by Journal of Economic Literature (JEL) codes

2026

• Saber Abbassi & Mahmoud Faouzi Chaoubi & Imane Zanouda & Youssera Djehiche, 2026, "Digitalization and Tax Planning under BEPS Reforms: Empirical evidence from U.S. Multinational Technology Firms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 219-239, DOI: https://doi.org/10.15826/jtr.2026.1.
• Ekaterina Yu. Grabareva & Alexander I. Pogorletskiy, 2026, "The Impact of Tax Administration Digitalization on Tax Systems in Latin America," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2026.1.
• Cecilia Carvalho & Nicolas Goulart & Daniel Monte & Emanuel Ornelas, 2026, "Sustaining international rules in a multipolar world," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp2152, Feb.
• Cecilia Carvalho & Nicolas Goulart & Daniel Monte & Emanuel Ornelas, 2026, "Sustaining International Rules in a Multipolar World," CESifo Working Paper Series, CESifo, number 12395.
• Johannes Marzian & Christoph Trebesch, 2026, "Guns and Butter: The Fiscal Consequences of Rearmament and War," CESifo Working Paper Series, CESifo, number 12469.
• Carvalho, Cecilia & Goulart, Nicolas & Monte, Daniel & Ornelas, Emanuel, 2026, "Sustaining International Rules in a Multipolar World," CEPR Discussion Papers, Centre for Economic Policy Research, number 21050, Jan.
• Marzian, Johannes & Trebesch, Christoph, 2026, "Guns and Butter: The Fiscal Consequences of Rearmament and War," CEPR Discussion Papers, Centre for Economic Policy Research, number 21193, Feb.
• Claessens, Stijn & Kapoor, Sony, 2026, "Bending the Climate Change Curve by Blending Finance: What is the Real Potential Value-Added of Guarantees?," CEPR Discussion Papers, Centre for Economic Policy Research, number 21330, Mar.
• Fabre, Adrien & Arezki, Rabah & Dasgupta, Dipak & Hu, Bin & Sen, Partha & van der Ploeg, Frederick, 2026, "An international plan for sustainable development," Ecological Economics, Elsevier, volume 247, issue C, DOI: 10.1016/j.ecolecon.2026.109043.
• Laudage Teles, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior – Evidence from France," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105565.
• Dorian Balvir, 2026, "Tight belts, different cuts: How political preferences shape the effects of fiscal rules," Working Papers, HAL, number hal-05551937, Mar, DOI: 10.5281/zenodo.19003926.
• Kimberly A. Clausing, 2026, "Lessons from three global collective action problems," Working Paper Series, Peterson Institute for International Economics, number WP26-6, Apr.
• Jonne Lehtimäki & Robert Kraemer, 2026, "The EU fiscal framework and national fiscal rules: effects on budget balance dynamics," International Economics and Economic Policy, Springer, volume 23, issue 3, pages 1-29, July, DOI: 10.1007/s10368-026-00757-0.
• Hindriks Jean & Nishimura Yukihiro, 2026, "The enforcement dilemma of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 3-27, February, DOI: 10.1007/s10797-025-09905-9.
• Nora Paulus & Weihua Ruan & Benteng Zou, 2026, "On the Desirability of the Global Minimum Tax - A Dynamic View," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 26-07.
• Xinming Du & Benjamin Hansen & Shan Zhang & Eric Zou, 2026, "Coca’s Return and the American Overdose Fallout," NBER Working Papers, National Bureau of Economic Research, Inc, number 34788, Feb.
• Uquillas, Carlos Alfredo, 2026, "La Deuda Externa del Ecuador: Evaluación de la Sostenibilidad y el Riesgo de Default en un Contexto Global de Deuda Creciente
  [Ecuador's External Debt: Assessing Sustainability and Default Risk in a Growing Global Debt Context]," MPRA Paper, University Library of Munich, Germany, number 128515, Oct.
• Janse Kalin Anev & Beetsma Roel, 2026, "Momentum Builds for Strong and Deep European Safe Assets," Intereconomics: Review of European Economic Policy, Sciendo, volume 61, issue 1, pages 9-16, DOI: 10.2478/ie-2026-0004.
• Zili Yang, 2026, "Common Climate Actions Versus Differentiated Carbon Pricing: The Social Cost Of Carbon (Scc) Formation Based On The Lindahl Equilibrium," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., volume 17, issue 02, pages 1-31, May, DOI: 10.1142/S2010007826500016.
• Laudage, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior: Evidence from France," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-007.
• Steve Cicala & David Hémous & Morten Olsen, 2026, "Adverse selection as a policy instrument: unraveling climate change," ECON - Working Papers, Department of Economics - University of Zurich, number 491, Apr.

2025

• Nelly Popova, 2025, "The BEPS Project and International Tax Competition," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 181-188, December.
• Henrike Sternberg & Janina Isabel Steinert & Tim Büthe, 2025, "Inequality aversion and international distribution preferences: The case of the Covid-19 vaccine rollout," Munich Papers in Political Economy, Munich School of Politics and Public Policy and the School of Management at the Technical University of Munich, number 43, Jul.
• Musselli Andrea, 2025, "Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 185-198, DOI: 10.1515/ael-2024-0010.
• 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.
• Schnellenbach Jan, 2025, "On the Reform of Fiscal Rules in the European Union: What Has Been Achieved, and How Did We Get Here?," The Economists' Voice, De Gruyter, volume 22, issue 1, pages 59-80, DOI: 10.1515/ev-2024-0060.
• Bård Harstad & Anke Kessler & Anke S. Kessler, 2025, "Present Bias in Politics and Self-Committing Treaties," CESifo Working Paper Series, CESifo, number 11744.
• Alessandro Ferrari & Sébastien Laffite & Mathieu Parenti & Farid Toubal, 2025, "Taxer les multinationales à l’ère du retour de l’unilatéralisme," La Lettre du CEPII, CEPII research center, issue 458.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025003, Jan.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025019, Sep.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Tax and Development: Competition for real investment and Profit Shifting," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025022, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025023, Dec.
• Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3344, Jul, DOI: https://doi.org/10.1007/s10797-025-.
• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2025, "Effective Tax Rates, Firm Size and the Global Minimum Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 20609, Sep.
• Sébastien Laffitte & Edoardo Montagner, 2025, "Effective Tax Blacklists: Rethinking Criteria For the 21st Century," Reports, EU Tax Observatory, number 008.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001–2023," Working Papers, EU Tax Observatory, number 041, Dec.
• Sarah Godar & Hjalte Boas & Matthew Collin & Carolina Moura & Andreas Økland, 2025, "Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 22, pages 319-327.
• Karsten Neuhoff & Fernanda Ballesteros & Antonia Kurz & Paula Niemöller, 2025, "Reform des CO2-Grenzausgleichs ist entscheidend für wettbewerbsfähige Industrie," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 47, pages 753-760.
• Souleymane Faye & Sarah Godar & Carolina Moura & Gabriel Zucman, 2025, "Global Offshore Wealth, 2001-2023," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2150.
• Bańkowski, Krzysztof & Benalal, Nicholai & Bouabdallah, Othman & De Stefani, Roberta & Huber, Christian & Jacquinot, Pascal & Nerlich, Carolin & Rodríguez-Vives, Marta & Szörfi, Béla & Zorell, Nico & , 2025, "Four years into the Next Generation EU programme: an updated preliminary evaluation of its economic impact," Economic Bulletin Articles, European Central Bank, volume 8.
• Weber, Pierre-François & Afota, Amandine & Boeckelmann, Lukas & De Gaye, Annabelle & Dieppe, Alistair & Faubert, Violaine & Grieco, Fabio & Le Roux, Julien & Meunier, Baptiste & Munteanu, Bogdan & Nob, 2025, "The intersection between climate transition policies and geoeconomic fragmentation," Occasional Paper Series, European Central Bank, number 366, Jan.
• Bandyopadhyay, Subhayu & Gaibulloev, Khusrav & Sandler, Todd, 2025, "Immigration from a terror-prone nation: Destination nation's optimal immigration and counterterrorism policies," Economic Modelling, Elsevier, volume 143, issue C, DOI: 10.1016/j.econmod.2024.106972.
• Agénor, Pierre-Richard & Pereira da Silva, Luiz A., 2025, "Global public goods, fiscal policy coordination, and welfare in the world economy," European Economic Review, Elsevier, volume 172, issue C, DOI: 10.1016/j.euroecorev.2024.104914.
• Landry, Joel R., 2025, "How heterogeneity in perceived external benefits differently affects federal and state efforts to address climate change," Energy Economics, Elsevier, volume 146, issue C, DOI: 10.1016/j.eneco.2025.108422.
• Kassab, Dina & Zaki, Chahir, 2025, "Agree to disagree? Making sense of vagueness in International Environmental Agreements," Energy Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.eneco.2025.108734.
• İriş, Doruk & Kim, Suha, 2025, "Reciprocal preferences and expectations in international agreements," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107243.
• Harstad, Bård & Kessler, Anke S., 2025, "Present bias in politics and self-committing treaties," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105372.
• Malgorzata Smolen- Bojanczyk, 2025, "Tax Optimization Schemes for Income Tax in Europe and Relevance for Businesses and Society," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 295-306.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2025, "Rent seeking at the margin? Theory and evidence from unesco’s world heritage list," Post-Print, HAL, number hal-05305273, DOI: 10.1007/s10602-025-09477-0.
• Dina Kassab & Chahir Zaki, 2025, "Agree to disagree? Making sense of vagueness in International Environmental Agreements," Post-Print, HAL, number hal-05390151, Oct, DOI: 10.1016/j.eneco.2025.108734.
• Ajaz Ayoub & Tahir Ahmad Wani & Abid Sultan, 2025, "Public debt and GDP growth in BRICS: unravelling time-scale complexities through wavelet analysis," Public Sector Economics, Institute of Public Finance, volume 49, issue 3, pages 369-393, DOI: 10.3326/pse.49.3.2.
• Martina Dattilo & FABIO PADOVANO & YVON ROCABOY, 2025, "Rent Seeking at the Margin? Theory and Evidence from Unesco’s World Heritage List," Working papers, Società Italiana di Economia Pubblica, number 119, Apr.
• Martina Dattilo & Fabio Padovano, 2025, "Evaluating the quality of UNESCO World Heritage List: a comparison with the Baedeker’s guidebooks," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 49, issue 1, pages 23-47, March, DOI: 10.1007/s10824-023-09493-8.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2025, "Soft-power and pro-European bias in the UNESCO World Heritage List? A test based on ICOMOS experts’ evaluations of colonial sites," Public Choice, Springer, volume 204, issue 3, pages 425-456, September, DOI: 10.1007/s11127-024-01248-z.
• Jaecheol Lee & Andrew J. Wilson & Solomon M. Hsiang, 2025, "Empirically Distinguishing Health Impacts of Transboundary and Domestic Air Pollution in Mixture," NBER Working Papers, National Bureau of Economic Research, Inc, number 33379, Jan.
• Alejandro Guerrero-Ruiz & Stefanie Ridenour & Naureen Khan & Ana Cuesta-Cobano & Zachary Levey & Daniel Jensen, 2025, "Outcomes-based financing in the new financing for development architecture: Lessons and opportunities for governments, development partners, and multilateral development banks," OECD Development Co-operation Working Papers, OECD Publishing, number 119, Dec, DOI: 10.1787/badd168e-en.
• Caroline Penn & David Morgan & Yasmin Ahmad & Kerri Elgar & Chris James, 2025, "Smart spending to combat global health threats: Tracking expenditure on prevention, preparedness, and response, and other global public goods for health," OECD Health Working Papers, OECD Publishing, number 175, Mar, DOI: 10.1787/166d7c57-en.
• Luca Lo Re & Sirini Jeudy-Hugo & Heeweon Hyun & Lauren Chan, 2025, "Early insights from biennial transparency reports (BTRs) to enhance the next nationally determined contributions (NDCs): Focus on energy outcomes from the first global stocktake and finance," OECD/IEA Climate Change Expert Group Papers, OECD Publishing, number 2025/02, Jun, DOI: 10.1787/d1f0986a-en.
• Jean Hindriks & Yukihiro Nishimura, 2025, "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-13, Sep.
• 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.
• Oana OpriÈ™an, 2025, "Taxation of Corporate Profits in Romania and Poland: Key Similarities and Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 572-580, August.
• Alessandra Cepparulo & Luisa Giuriato & Paolo Pasimeni, 2025, "Defence Spending in the European Union: Evolution and Perspectives," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 67, issue 4, pages 918-948, December, DOI: 10.1057/s41294-025-00262-4.
• Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 126538, Sep.
• Haufler, Andreas & Kato, Hayato, 2025, "A global minimum tax for large firms only: Implications for tax competition," MPRA Paper, University Library of Munich, Germany, number 127558, Oct.
• Raechelle Mascarenhas, 2025, "The Impacts of Donor Financial Crises on the Magnitude of Bilateral and Multilateral Foreign Aid," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 50, issue 1, pages 23-43, DOI: 10.35866/caujed.2025.50.1.002.
• Nourat Al Hayat Guigma, 2025, "Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?," Economics of Governance, Springer, volume 26, issue 3, pages 401-437, September, DOI: 10.1007/s10101-025-00332-4.
• Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025, "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 15, issue 4, pages 1249-1278, December, DOI: 10.1007/s40821-025-00319-5.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2025, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," National Tax Journal, University of Chicago Press, volume 78, issue 4, pages 821-861, DOI: 10.1086/736219.
• Schratzenstaller Margit & Heimberger Philipp & Kubeková Veronika & Sanz Margarita, 2025, "Other Revenue for the EU Budget – Status Quo and Potential," Intereconomics: Review of European Economic Policy, Sciendo, volume 60, issue 5, pages 281-289, DOI: 10.2478/ie-2025-0055.
• Kolmer Simon & Schmitz Sebastian, 2025, "Brüssel vs. Berlin: Wie die EU-Fiskalregeln und die Schuldenbremse die Fiskalpolitik herausfordern," Wirtschaftsdienst, Sciendo, volume 105, issue 10, pages 738-744, DOI: 10.2478/wd-2025-0188.
• Dyck, Daniel & Kourouxous, Thomas & Lorenz, Johannes, 2025, "An economic analysis of joint tax audits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 305.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
• Mavrotas, George, 2025, "Development finance at a crossroads: After Seville and beyond," Working Papers, National and Kapodistrian University of Athens, Department of Economics, International Economics and Development Laboratory (IEDL), number 4.
• Heidland, Tobias & Michael, Maximilian & Schularick, Moritz & Thiele, Rainer, 2025, "Identifying mutual interests: How donor countries benefit from foreign aid," Kiel Working Papers, Kiel Institute for the World Economy, number 2291.
• Edenhofer, Ottmar & Kalkuhl, Matthias & Stern, Lennart, 2025, "How to scale up effective international climate finance by the EU? Tax coalitions and jurisdictional reward funds for the case of fossil fuel," Kiel Working Papers, Kiel Institute for the World Economy, number 2296.
• Dercon, Stefan, 2025, "Rethinking aid in a contested world," Kiel Working Papers, Kiel Institute for the World Economy, number 2301.
• Yamey, Gavin & Bharali, Ipchita & Ogbuoji, Osondu, 2025, "Can development assistance for health mutually benefit donors and recipient countries?," Kiel Working Papers, Kiel Institute for the World Economy, number 2306.
• Marzian, Johannes & Trebesch, Christoph, 2026, "Guns and butter: The fiscal consequences of rearmament and war," Kiel Working Papers, Kiel Institute for the World Economy, number 2310, revised 2026.
• Bray, Sean & Bunn, Daniel & Gaul, Johannes & Spengel, Christoph, 2025, "OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-053.

2024

• 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.
• 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.
• 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.
• Faustine Juma MASUNGA, 2024, "The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 49-64, September, DOI: 10.37945/cbr.2024.09.06.
• I Nyoman Darmayasa & I Dewa Made Partika, 2024, "Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 38-50, DOI: https://doi.org/10.15826/jtr.2024.1.
• Andreas Haufler & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Papers, arXiv.org, number 2404.14302, Apr, revised Feb 2026.
• Nelly Popova, 2024, "Next Generation EU and Fiscal Integration in Europe," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 46-64.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2024, "Fiscal competition and two-way migration," BCL working papers, Central Bank of Luxembourg, number 183, Mar.
• Dr. Andrej DÁVID & Aivis KĻAVIŅŠ & Adrian Bebe OLEI & Andrei-Angelo MIDAN, 2024, "Sustainability of Maritime and Inland Ports," Cognitive Sustainability, Cognitive Sustainability Ltd., volume 3, issue 3, pages 71-78, September, DOI: 10.55343/CogSust.119.
• Fernando López Vicente & Marta Rodríguez Vives & Juan Rojas, 2024, "El gasto público en defensa, orden público y seguridad en España y en la Unión Europea," Boletín Económico, Banco de España, issue 2024/T3, DOI: https://doi.org/10.53479/37332.
• Margarita Lopez-Forero, 2024, "Aggregate Labor Share and Tax Havens: Things are not always what they seem," Working papers, Banque de France, number 982.
• Michael Keen & Christos Kotsogiannis, 2024, "Principles for Pareto Efficient Border Carbon Adjustment," CESifo Working Paper Series, CESifo, number 11016.
• António Afonso & José Alves & Sofia Monteiro, 2024, "The Pressure Is On: How Geopolitical Tensions Impact Institutional Fiscal and External Stability Responses," CESifo Working Paper Series, CESifo, number 11067.
• Andreas Haufler & Hayato Kato & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," CESifo Working Paper Series, CESifo, number 11087.
• Friedrich Heinemann & Zareh Asatryan & Julia Bachtrögler-Unger & Carlo Birkholz & Francesco Corti & Maximilian von Ehrlich & Ugo Fratesi & Clemens Fuest & Valentin Lang & Martin Weber, 2024, "Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies," EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 50.
• César Pabón (Eds.) & Carolina Silva (Eds.), 2024, "Desafíos de la Tributación Global: Hacia una tributación global incluyente, sostenible y equitativa para América Latina y el Caribe," Libros Fedesarrollo, Fedesarrollo, number 21090, June.
• Margarita Lopez Forero & Benjamin Michallet, 2024, "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers, EU Tax Observatory, number 021, Feb.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, EU Tax Observatory, number 022, Mar.
• Bańkowski, Krzysztof & Benalal, Nicholai & Bouabdallah, Othman & De Stefani, Roberta & Dorrucci, Ettore & Jacquinot, Pascal & Modery, Wolfgang & Nerlich, Carolin & Rodríguez-Vives, Marta & Szörfi, Bél, 2024, "Four years into NextGenerationEU: what impact on the euro area economy," Occasional Paper Series, European Central Bank, number 362, Dec.
• Harstad, Bard & Kessler, Anke, 2024, "Present Bias in Politics and Self-Committing Treaties," Research Papers, Stanford University, Graduate School of Business, number 4210, Aug.
• Phan, Toàn & Schwartzman, Felipe, 2024, "Climate defaults and financial adaptation," European Economic Review, Elsevier, volume 170, issue C, DOI: 10.1016/j.euroecorev.2024.104866.
• Oyekola, Olayinka & Emediegwu, Lotanna E. & Animashaun, Jubril O., 2024, "Commodity windfalls, political regimes, and environmental quality," Energy Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.eneco.2024.107813.
• Mundaca, Gabriela, 2024, "Short- and long-term effects of carbon taxation on the prices of products shipped by sea," Energy Policy, Elsevier, volume 193, issue C, DOI: 10.1016/j.enpol.2024.114292.
• Kobielarz, Michał L., 2024, "A theory of international unions with exits," Journal of Economic Theory, Elsevier, volume 215, issue C, DOI: 10.1016/j.jet.2023.105766.
• Yi, Chongyan & Ma, Hong chao & Zhao, Kexu, 2024, "Impacts of digital economic transformation and green growth on trade flows of mineral resources," Resources Policy, Elsevier, volume 90, issue C, DOI: 10.1016/j.resourpol.2024.104664.
• Buettner, Thiess & Poehnlein, Maximilian, 2024, "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, volume 236, issue C, DOI: 10.1016/j.jpubeco.2024.105148.
• Andreas HAUFLER & Hayato KATO, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 24051, Apr.
• Vladimir V. Klimanov & Anna A. Mikhaylova, 2024, "Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 109-120, October, DOI: 10.31107/2075-1990-2024-5-109-120.
• Assa, Jacob & Morgan, Marc, 2024, "The General Relativity of Fiscal Space: Theory and Applications," Working Papers, University of Geneva, Paul Bairoch Institute of Economic History, number unige:176185.
• Michael Finus & Francesco Furini, 2024, "Global Public Good Agreements with Fixed Costs," Graz Economics Papers, University of Graz, Department of Economics, number 2024-18, Nov.
• Martina Dattilo & Fabio Padovano & Yvon Rocaboy, 2024, "Soft-power and pro-European bias in the UNESCO World Heritage List? A test based on ICOMOS experts’ evaluations of colonial sites," Post-Print, HAL, number hal-04834031, Nov, DOI: 10.1007/s11127-024-01248-z.
• Sébastien Laffitte, 2024, "The Market for Tax Havens," Working Papers, HAL, number hal-04564084, Mar.
• Margarita Lopez Forero & Benjamin Michallet, 2024, "Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France," Working Papers, HAL, number hal-04564092, Feb.
• Jorge M. Uribe & Oscar Valencia, 2024, "Taking the Pulse of Fiscal Distress: Inflation, Depreciation, and Crises," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 202416, Dec, revised Dec 2024.
• António Afonso & José Alves & Sofia Monteiro, 2024, "The pressure is on: how geopolitical tensions impact institutional fiscal and external stability responses," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2024/0318, Apr.
• Hiroshi Aiura & Hikaru Ogawa, 2024, "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 702-735, June, DOI: 10.1007/s10797-023-09796-8.
• Robert Kraemer & Jonne Lehtimäki, 2024, "Government debt, European Institutions and fiscal rules: a synthetic control approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 4, pages 1112-1157, August, DOI: 10.1007/s10797-023-09791-z.
• Olimpia Fontana & Simone Vannuccini, 2024, "How to Institutionalise European Industrial Policy (for Strategic Autonomy and the Green Transition)," Journal of Industry, Competition and Trade, Springer, volume 24, issue 1, pages 1-30, December, DOI: 10.1007/s10842-024-00429-2.
• Toshiyuki Uemura, 2024, "Implied Subsidies for Tax Incentives to Increase Wages and Excess Burden in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 271, May.
• Patrice Pieretti & Giuseppe Pulina & Andreas Sintos & Skerdilajda Zanaj, 2024, "Fiscal Competition and Migration Patterns," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-04.
• Julia del Amo Valor & Marcos Martín Mateos & Diego Martínez López & Javier J. Pérez, 2024, "The European Fiscal Rules and their Complexity - A Systematic Discussion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 80, issue 2, pages 234-258, DOI: 10.1628/fa-2024-0010.
• Bård Harstad & Anke Kessler, 2024, "Present Bias in Politics and Self-Committing Treaties," NBER Working Papers, National Bureau of Economic Research, Inc, number 32780, Aug.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Bård Harstad, 2024, "On International Cooperation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33161, Nov.
• Velichka Nikolova, 2024, "Significance of Global Public Goods in the Light of Increasing Global Risks," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 105–118-1, December.
• Sirini Jeudy-Hugo & Luca Lo Re & Coline Pouille & Heeweon Hyun, 2024, "Considerations for informing, implementing, and investing in the next nationally determined contributions (NDCs)," OECD/IEA Climate Change Expert Group Papers, OECD Publishing, number 2024/03, Oct, DOI: 10.1787/4f014ce6-en.
• Andreas Hauer & Hayato Kato, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 24-06, Apr.
• 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.
• Bård Harstad & Torben Mideksa, 2024, "Contracts and Induced Institutional Change," The Journal of Law, Economics, and Organization, Oxford University Press, volume 40, issue 1, pages 1-33.
• Francisco J André & Michael Finus, 2024, "Endogenous learning in international environmental agreements: the impact of research spillovers and the degree of cooperation," Oxford Economic Papers, Oxford University Press, volume 76, issue 3, pages 877-900.
• Kohnert, Dirk, 2024, "The impact of the industrialized nation’s CO2 emissions on climate change in Sub-Saharan Africa: Case studies from South Africa, Nigeria and the DR Congo," MPRA Paper, University Library of Munich, Germany, number 120210, Feb.
• Kohnert, Dirk, 2024, "The impact of the industrialized nation’s CO2 emissions on climate change in Sub-Saharan Africa: Case studies from South Africa, Nigeria and the DR Congo," MPRA Paper, University Library of Munich, Germany, number 120212, Feb.
• Kohnert, Dirk, 2024, "L’impact des émissions de CO2 des pays industrialisés sur le changement climatique en Afrique subsaharienne: Études de cas d’Afrique du Sud, du Nigeria et de la RD Congo
  [The impact of the industrialized nation's CO2 emissions on climate change in," MPRA Paper, University Library of Munich, Germany, number 120231, Feb.
• Kohnert, Dirk, 2024, "Auswirkungen der CO2-Emissionen der Industrienationen auf den Klimawandel in Subsahara-Afrika: Fallstudien aus Südafrika, Nigeria und der DR Kongo
  [The impact of the industrialized nation's CO2 emissions on climate change in Sub-Saharan Africa: Ca," MPRA Paper, University Library of Munich, Germany, number 120252, Feb.
• Chen, Xuyang, 2024, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper, University Library of Munich, Germany, number 121893, Aug.
• Hayato Kato & Andreas Haufler, 2024, "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 516, Dec.
• Irene-Ioana DRAGHICI & Carlos Ramírez VALDEBENITO, 2024, "The Impact of Fiscal Transfer from the EU Budget on Economic Growth in CEE Countries," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, volume 6, issue 1, pages 858-866, August.
• Jonas Werth & Alessia Russo & Fabio Miessi Sanches, 2024, "Bandwagon Effects in International Environmental Agreements," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2024: 19.
• Butmalai Valentina & Săracu Alina-Florentina & Susanu Irina & Abedin Bahareh, 2024, "Forced Fiscal Regulation: Impact Factors and Efficiency," Valahian Journal of Economic Studies, Sciendo, volume 15, issue 1, pages 27-38, DOI: 10.2478/vjes-2024-0003.
• Julia Bachtrögler-Unger, 2024, "The Role of Administrative Capacity for an Effective Implementation of EU Cohesion Policy," WIFO Working Papers, WIFO, number 688, Oct.
• Shariatmadari, Atefeh, 2024, "Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts," EconStor Theses, ZBW - Leibniz Information Centre for Economics, number 294026.
• Heinemann, Friedrich & Asatryan, Zareh & Bachtrögler, Julia & Birkholz, Carlo & Corti, Franceso & von Ehrlich, Maximilian & Fratesi, Ugo & Fuest, Clemens & Lang, Valentin & Weber, Martin, 2024, "Enhancing objectivity and decision relevance: A better framework for evaluating cohesion policies," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-034.
• Bachtrögler, Julia, 2024, "The role of administrative capacity for an effective implementation of EU cohesion policy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-067.

2023

• Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023, "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 1, pages 70-109, February, DOI: 10.1257/pol.20200212.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 2, pages 497-525, May, DOI: 10.1257/pol.20200200.
• Christopher Clayton & Antonio Coppola & Amanda Dos Santos & Matteo Maggiori & Jesse Schreger, 2023, "China in Tax Havens," AEA Papers and Proceedings, American Economic Association, volume 113, pages 114-119, May, DOI: 10.1257/pandp.20231001.
• Rachel Glennerster & Seema Jayachandran, 2023, "Think Globally, Act Globally: Opportunities to Mitigate Greenhouse Gas Emissions in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, volume 37, issue 3, pages 111-136, Summer, DOI: 10.1257/jep.37.3.111.
• Diana L. Becerra-Peña & Alejandra Rosales-Soto & Patricia Guti&eacuterrez Moreno, 2023, "Tax challenges digitalization of the economy: a reflection on the BEPS Project," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 23, issue 1, pages 12-39, June, DOI: https://doi.org/10.36105/theanahuac.
• Eduardo Levy Yeyati, 2023, "Sovereign Debt Management," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 265, Aug.
• Svitlana Naumkina & Oleksii Kokoriev & Svitlana Dmytrashko, 2023, "Public Diplomacy As A Tool For Settlement Of International Social And Economic Disputes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 5, DOI: 10.30525/2256-0742/2023-9-5-176-185.
• Leonor Dormido & Isabel Garrido & Pilar L´Hotellerie-Fallois & Javier Santillán, 2023, "Climate change and sustainable growth: international initiatives and European policies," Occasional Papers, Banco de España, number 2213, Jan.
• Pierre-Richard Agénor & Luiz Awazu Pereira da Silva, 2023, "Global public goods, fiscal policy coordination, and welfare in the world economy," BIS Working Papers, Bank for International Settlements, number 1106, Jul.
• Ruchir Agarwal & John-Arne Røttingen, 2023, "Le problème du « destructeur clandestin » et les biens publics mondiaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 83-109.
• Julien Arthur & Fabio Grieco & Quentin Paul, 2023, "Gestion des biens publics mondiaux et nouvelles formes de multilatéralisme," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 111-128.
• Sébastien Treyer, 2023, "Biens publics mondiaux et développement : l'indispensable convergence de deux écosystèmes d'acteurs du financement," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 145-156.
• Pauline Fournel & Julien Velud, 2023, "Le financement des biens publics mondiaux par les banques multilatérales de développement," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 171-186.
• Vianney Dequiedt & Audrey-Anne de Ubeda & Grégoire Rota-Graziosi, 2023, "Des taxes affectées pour financer les biens publics mondiaux : pertinence et mise en œuvre," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 187-199.
• Mark Carney, 2023, "Une gouvernance mondiale pour gérer le climat en tant que bien public," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 203-224.
• Congressional Budget Office, 2023, "Large Constellations of Low-Altitude Satellites: A Primer," Reports, Congressional Budget Office, number 58794, May.
• Dhammika Dharmapala, 2023, "Overview of the Characteristics of Tax Haven," CESifo Working Paper Series, CESifo, number 10411.
• Hoang Ha Nguyen Thi & Alfons Weichenrieder, 2023, "Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions," CESifo Working Paper Series, CESifo, number 10721.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2023, "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," CESifo Working Paper Series, CESifo, number 10863.
• Marcell Göttert & Timo Wollmershäuser, 2023, "Umfragegestützte strukturelle Finanzierungssalden," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 76, issue 07, pages 37-43, July.
• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2023, "Effective Tax Rates and Firm Size," CEPR Discussion Papers, Centre for Economic Policy Research, number 17985, Mar.
• Quentin Parrinello & Mona Barake & Elvin Le Pouhaër, 2023, "The Long Road to Pillar One Implementation: Impact of Global Minimum Thresholds for Key Countries on the Effective Implementation of the Reform," Notes, EU Tax Observatory, number 008, Jul.
• Annette Alstadsæter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Reports, EU Tax Observatory, number 004.
• Pierre Bachas & Anne Brockmeyer & Roel Dom & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, EU Tax Observatory, number 014, Feb.
• Heiner von Lüpke & Charlotte Aebischer & Martha Bolaños, 2023, "International Partnerships for a Just Energy Transition: Findings from South Africa," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 13, issue 5, pages 43-49.
• Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023, "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 47, pages 649-656.
• Heiner von Lüpke & Charlotte Aebischer & Martha Bolaños, 2023, "Internationale Partnerschaften für eine gerechte Energiewende: Erkenntnisse aus der Zusammenarbeit mit Südafrika," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 5, pages 47-54.
• Heiner von Lüpke, 2023, "The Just Energy Transition Partnership in South Africa: Identification and Assessment of Key Factors Driving International Cooperation," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2062.
• Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023, "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, volume 122, issue C, DOI: 10.1016/j.econmod.2023.106244.
• Takashima, Nobuyuki, 2023, "Self-enforcing international environmental agreements with third-party organizations: Initial payment, technological development, and refunding," Economics Letters, Elsevier, volume 228, issue C, DOI: 10.1016/j.econlet.2023.111164.
• Haufler, Andreas & Schindler, Dirk, 2023, "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, volume 155, issue C, DOI: 10.1016/j.euroecorev.2023.104446.
• Klotz, Richard & Sharma, Rishi R., 2023, "Trade barriers and CO2," Journal of International Economics, Elsevier, volume 141, issue C, DOI: 10.1016/j.jinteco.2023.103726.
• Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, volume 143, issue C, DOI: 10.1016/j.jinteco.2023.103757.
• Zagler, Martin, 2023, "Foreign direct investment, legal uncertainty and corporate income taxation," International Economics, Elsevier, volume 173, issue C, pages 19-28, DOI: 10.1016/j.inteco.2022.11.005.
• D’Avino, Carmela, 2023, "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, volume 73, issue C, DOI: 10.1016/j.irle.2023.106126.
• Fuest, Clemens & Meier, Volker, 2023, "Sustainable finance and climate change: Wasteful but a political commitment device?," Journal of Environmental Economics and Management, Elsevier, volume 118, issue C, DOI: 10.1016/j.jeem.2023.102795.
• Langenmayr, Dominika & Liu, Li, 2023, "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104776.
• Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Journal of Public Economics, Elsevier, volume 217, issue C, DOI: 10.1016/j.jpubeco.2022.104785.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023, "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104940.
• Becker, Johannes & Wilson, John D., 2023, "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104965.
• Michal Kobielarz, 2023, "A Theory of International Unions with Exits," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 746860, Nov.
• Olayinka Oyekola & Lotanna E. Emediegwu & Jubril Olayinka Animashaun, 2023, "Commodity windfalls, political regimes, and environmental quality," Discussion Papers, University of Exeter, Department of Economics, number 2306, Apr.
• Petr Jansky & Miroslav Palansky & Jiri Skuhrovec, 2023, "Public Procurement and Tax Havens," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2023/12, Apr, revised Apr 2023.
• Giovanni Carnazza & Thomas I. Renström & Luca Spataro, 2023, "Is public debt environmentally friendly? The role of EU fiscal rules on environmental quality: An empirical assessment," Working Papers, Fondazione Eni Enrico Mattei, number 2023.26, Dec.
• Subhayu Bandyopadhyay & Khusrav Gaibulloev & Todd Sandler, 2023, "Immigration from a terror-prone nation: destination nation’s optimal immigration and counterterrorism policies," Working Papers, Federal Reserve Bank of St. Louis, number 2023-014, Jun, DOI: 10.20955/wp.2023.014.
• Toan Phan & Felipe Schwartzman, 2023, "Climate Defaults and Financial Adaptation," Working Paper, Federal Reserve Bank of Richmond, number 23-06, Mar, DOI: 10.21144/wp23-06.
• Dmitry Yu. Fedotov, 2023, "Fiscal Role of Special Duties on Imported Goods," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 25-40, June, DOI: 10.31107/2075-1990-2023-3-25-40.
• Tatyana V. Tischenko, 2023, "International Practice of Tax Expense Identification," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-103, June, DOI: 10.31107/2075-1990-2023-3-91-103.
• Vladimir V. Olkhovik & Roman S. Afanasev & Edvardas Juchnevicius & Tatyana N. Malofeeva, 2023, "Fiscal Mechanism for Stimulating Domestic Production in Some BRICS and European Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 123-135, December, DOI: 10.31107/2075-1990-2023-6-123-135.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Post-Print, HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023, "Tax competition in the presence of profit shifting," Post-Print, HAL, number hal-04184030, Aug, DOI: 10.1016/j.jpubeco.2023.104940.
• Vianney Dequiedt & Audrey-Anne de Ubeda & Grégoire Rota-Graziosi, 2023, "Des taxes affectées pour financer les biens publics mondiaux : pertinence et mise en œuvre," Post-Print, HAL, number hal-04280859, Nov, DOI: 10.3917/ecofi.151.0187.
• Martina Dattilo & Fabio Padovano, 2023, "Evaluating the quality of UNESCO World Heritage List: a comparison with the Baedeker's guidebooks," Post-Print, HAL, number hal-04388046, DOI: 10.1007/s10824-023-09493-8.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04563948, Oct.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE Working Papers, HAL, number halshs-04563948, Oct.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Sciences Po Economics Publications (main), HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Pierre Bachas & Roel Dom & Anne Brockmeyer & Camille Semelet, 2023, "Effective Tax Rates and Firm Size," Working Papers, HAL, number halshs-04103782, Mar.