Macroeconomic Drivers of Foreign Capital Inflows: Revisiting Taxation and Foreign Direct Investment Nexus in Pakistan: Ahmad, Khalil

Permanent exemption from payroll taxes: The role of hiring frictions: Bruno Van der Linden

Corporate Tax Strategy, Risk, and Long-Term Value Creation: Insights from Technology, Pharmaceutical, and Manufacturing Sectors: Alam, Mehboob

Tax Structure and Revenue Volatility: Andrey Timofeev

Tax Burden, Incentives, and Informality: Determinants of SME Growth and Formalisation in Emerging Markets: Ahmad, Khalil

Why Aggregate Indicators Fail in Fiscal Sustainability Evaluation: Tax Base Heterogeneity, Reweighting, and the Limits of GDP Elasticity: Etsusaku Shimada

Extracting Wedges: Misallocation and Taxation in the Oil Industry: Alex Trew

State and Local Tax Policy in a Time of Telework: Chen, Xinyu

Optimal Redistribution with Institutional Reference Points: Hirofumi Takikawa

A global minimum tax for large firms only: Implications for tax competition: Kato, Hayato

Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability: Yukihiro Nishimura

The Societal Costs of Taxation – Policy Recommendations for Finland: Ropponen, Olli

How Does the Effectiveness of Fiscal Deficit Stimulus Depend on the Expected Path of Debt Stabilisation? Unorthodox Outcomes When Monetary Policy Follows a Simple Taylor Rule.: Neil Rankin

How raising the full retirement age affects women’s early retirement choices: insights from the interaction of two policies: Ylenia Brilli

When Integration Backfires: Examining the Effects of Mandatory Inter-Municipal Cooperation on Local Housing Markets: Alessandro Sovera

Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries: James Alm

Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Rida Belahouaoui

The cost of inattention: Deadline and media effects on implicit taxes: Noack, Mona

Effects of the Reverse Charge Mechanism on VAT Gaps: Annalisa Tassi

A New Lens on the Rich: Measuring Personal Income with Novel Tax Data from Colombia: Juan Camilo Obando Martínez

Assessing the effectiveness of social protection measures in mitigating COVID 19 related income shocks in the European Union: Makovec, Mattia

How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus?: James Alm

Household taxation, nonlinear occupations, and gender gaps: Tim Obermeier

The Corporate Income Tax Gap: Stoehlker Daniel

Fiscal Drag in Theory and in Practice: a European Perspective: et al.

Race, Marriage, and the Earned Income Tax Credit: James Alm

Is a Gender-Neutral Income Tax Feasible -- or Desirable?: Yvette Lind

Investment effects of a quasi-robot tax: Evidence from South Korea: Langenmayr, Dominika

Tax expenditures and redistribution - The case of Portugal: Berdeal, Silvia Navarro

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?: Gabriel Zucman

Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008: Nguyen, Hang T. T.

The Swedish Fiscal Framework. The Challenge of Maintaining Fiscal Discipline amid Rising Spending Pressures: Martin Åström

Optimal Public Investment in Education, Health, and R&D: A Unified Framework for Innovation- Driven Growth: Prettner, Klaus

Taxation of Bank Windfall Profits in the Baltics: Ingars Zustrups

Optimal Public Investment in Education, Health, and R&D: A Unified Framework for Innovation-Driven Growth: Klaus Prettner

Early state formation in a Malthusian economy: Wang, Xilin

The Corporate Income Tax Gap: Stoehlker Daniel

Silent citizens: political corruption and tax disclosure: Claudia Serra-Sala

Global Ripple Effects of Corporate Tax Reforms: Joseph B. Steinberg

Shift or Share? Profit Shifting and Workers’ Profit-Sharing: Giulia Aliprandi

Taxing the Sweet Tooth: The Differential Impact of Large Sales Tax Changes: Kim, Beomyun

Why Do Banks Have So Much Debt In Tax Havens?: Kevin Parra Ramirez

Violent conflict and taxation: Micro-level evidence from Burkina Faso: Heather Congdon Fors

Tax Compliance of Multinationals and Industry Concentration in the European Union: Tijmen Tuinsma

Budgetary Policy and the Irish Income Tax System Since 2011: Cronin, David

What Drives Tax Policy Choices?: James Alm

The Distribution of Profit Shifting: Camille Semelet

Linking Tax Administration Reform with Tax Reform: James Alm

One and done or repeat inspections? The differential effect on multiple tax audits: Luca Salvadori

Research and Development Tax Incentive (RDTI) Five-Year Evaluation: Amelia Blamey