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Notes, Comments and Preliminary results |
| Jun 30 2026 |
Julien Vandernoot and Camille Wallemacq |
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Votes and levies: The political economy of property taxation in Belgian provinces |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Mar 30 2026 |
Joseph G. Eisenhauer |
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Can taxing firearm sales reduce gun violence? Preliminary evidence from two natural experiments |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Mar 30 2026 |
Yue Sun and Dengjun Zhang |
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Perceived tax obstacles and corporate environmental activities |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Dec 30 2025 |
Yaqi Wang |
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The growth effects of capital income tax-funded pension program under endogenous retirement |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Dec 30 2025 |
Prince Fosu and Kevin Sylwester |
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Environmental tax revenue and public health care expenditure |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 30 2025 |
Robert Baumann , Victor Matheson and Liam Marrinan |
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Has the rise of legal sports betting reduced lottery revenues? Evidence from New York |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 30 2025 |
Safa Meddeb , Imed Harbaoui and Anis Bouabid |
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A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Mar 30 2025 |
Juan Ramón Hernández , Daniel Ventosa-Santaulària and Brian Roque |
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Income elasticity of the main taxes in Mexico and fiscal loss during the COVID-19 pandemic |
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Abstract Contact Information Citation Full Text - Note |
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| Mar 30 2025 |
Gagnie Pascal Yebarth |
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Per unit versus ad valorem taxes under strategic bilateral trade |
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Abstract Contact Information Citation Full Text - Note |
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| Dec 30 2024 |
Hoyong Jung and Youngjae Hwang |
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Property rights and shadow economies: A global perspective |
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Abstract Contact Information Citation Full Text - Note |
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| Dec 30 2024 |
Enlinson Mattos and Leonardo Stelzer-Rossi |
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The pandemic shock and the heterogenous responses for durable versus non-durable industries |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 30 2024 |
Dierk Herzer |
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A panel data analysis of the long-run effect of environmental taxes on R&D expenditures at the macro-level |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Sep 30 2024 |
Jonas Andersson |
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A tax evasion experiment revisited |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 30 2024 |
Pattanaporn Chatjuthamard , Pandej Chintrakarn and Pornsit Jiraporn |
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Diversity of uncertainty and corporate tax avoidance |
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Abstract Contact Information Citation Full Text - Note |
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| Dec 30 2023 |
John Stranlund and Jeffrey Wagner |
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Tort reform and contingent incomplete liability |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 30 2023 |
Junwook Yoo |
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Progressive tax and responsiveness to changes in investment projects: no loss offset |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 30 2023 |
Krzysztof Szczygielski and Jacek Lewkowicz |
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Tax incentives for R&D: what drives cross-country differences? |
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Abstract Contact Information Citation Full Text - Note |
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| Dec 30 2022 |
Laudo M Ogura |
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Capital taxation with population control |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 30 2022 |
Jiaqi Chen and Sang-ho Lee |
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R&D rivalry with the interaction of output subsidies in an extensive endogenous timing game |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 30 2022 |
Kanat Abdulla and Balzhan Serikbayeva |
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Adoption of fiscal devices and tax compliance. New evidence from Kazakhstan |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 30 2022 |
Xiaoyang Zhu |
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Corporate tax competition and innovation: An inverted-U relationship |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Jun 30 2022 |
Karl-Friedrich Israel |
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The expenditure approach to income and substitution effects |
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Abstract Contact Information Citation Full Text - Note |
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| Dec 29 2021 |
Akihiko Yanase and Keita Kamei |
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Does more stringent environmental policy harm or benefit polluting firms? A GOLE approach |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 17 2021 |
Jiaqi Chen , Sang-Ho Lee and Timur K. Muminov |
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Welfare-reducing discriminatory output subsidies with mixed ownership and R&D |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 17 2021 |
Mark Edem Kunawotor , Charles Barnor and Raymond Dziwornu |
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The Income Redistributive Effects of Taxes in Africa |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Jul 18 2021 |
Martin Ambassa Messy and Itchoko Motande Mondjeli Mwa Ndjokou |
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Taxation and Income Inequality in Sub-Saharan Africa |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Jul 18 2021 |
Rafi Hossain and Ashikur Rahman |
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Is There Anything Good About Corporate Tax Cut? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Mar 10 2021 |
Pascal Belan and Erwan Moussault |
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Long-run inheritance tax and capital income tax with rational altruism |
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Abstract Contact Information Citation Full Text - Note |
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| Mar 10 2021 |
Takumi Haibara |
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One for All, All for One? Unilateral Policy Choices Reconsidered |
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Abstract Contact Information Citation Full Text - Note |
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| Jul 14 2020 |
Jorge F. Chávez , Antonio Cusato Novelli and Max Perez Leon |
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Export Subsidies in Emerging Markets During the Great Trade Collapse |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 18 2020 |
Ramzi Benkraiem , Safa Gaaya and Faten Lakhal |
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Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions |
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Abstract Contact Information Citation Full Text - Note |
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| Apr 29 2020 |
Sophiko Skhirtladze , Zurab Abramishvili , Giorgi Papava and Irakli Barbakadze |
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Impact Assessment of the State Support Program for Micro and Small Enterprises in Georgia |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Mar 25 2020 |
Jeetendra Khadan |
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Long and short-run tax buoyancies in small states |
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Abstract Contact Information Citation Full Text - Note |
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| Mar 25 2020 |
Didier Tatoutchoup and Octave Keutiben |
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Liberalization of the market for alcohol: Evidence from a Canadian province |
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Abstract Contact Information Citation Full Text - Note |
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| Feb 15 2020 |
Fabiana Rocha and Veronica Orellano |
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Are incentives to attract investments effective? An analysis of Brazilian municipalities |
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Abstract Contact Information Citation Full Text - Note |
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| Jan 06 2020 |
Liqun Liu and Zijun Wang |
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Tax avoidance and asset returns: some theoretical results on the tax clientele effects |
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Abstract Contact Information Citation Full Text - Note |
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| Sep 30 2019 |
Allan Seuri |
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Estimating tax income elasticities using a group-averaged synthetic tax instrument |
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Abstract Contact Information Citation Full Text - Note |
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| Jun 16 2019 |
Alarudeen Aminu and Isiaka Akande Raifu |
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Dynamic Nexus between Oil Revenues and Economic Growth in Nigeria |
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Abstract Contact Information Citation Full Text - Note |
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| Apr 25 2019 |
Julien Vandernoot , Jonathan Bauweraerts and Antoine Buchet |
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Do elections influence taxation? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Jan 10 2019 |
Minwook Kang and Lei Wang |
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Pareto criterion and long-term perspective criterion under myopic discounting |
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Abstract Contact Information Citation Full Text - Note |
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| Aug 05 2018 |
Arturo Garcia , Mariel Leal and Sang-Ho Lee |
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Optimal policy mix in an endogenous timing with a consumer-friendly public firm |
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Abstract Contact Information Citation Full Text - Note |
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| Jul 18 2018 |
Tim Lohse and Salmai Qari |
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Video recordings in experiments – Are there effects on self-selection or the outcome of the experiment? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Apr 28 2018 |
Laudo M Ogura |
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Informality and exogenous regulations in regional economies |
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Abstract Contact Information Citation Full Text - Note |
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| Apr 28 2018 |
Florence Neymotin |
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The impact of state subsidies for family leave on foster care and adoptions |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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| Apr 15 2018 |
Edmond Berisha |
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Trickle Down? A little bit |
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Abstract Contact Information Citation Full Text - Note |
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