Research Articleposted 2025-12-10 23:34:02
Tax sharing and urban entrepreneurship: an analysis based on China's VAT revenue sharing reform
Yumeng Pang, Suhua Chen, Yuyang Zhang
Under Review
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Research Articleposted 2025-11-27 13:05:43
Climate Shocks and Tax Base: Firm-Level Evidence on Profitability and Corporate Income Tax Compliance in Uganda
Bernis BYAMUKAMA, Johnson RUKUNDO
Under Review
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Research Articleposted 2025-11-24 11:35:34
Centralization of Tax System and Market Segmentation: Causal Inference Based on the NTB-LTB Merger Reform
Yang Zuo, Kenichi Kurita
Under Review
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Research Articleposted 2025-10-23 11:47:59
Incomplete VAT Rebates, Trade Misreporting, and Export Tax Evasion: Evidence from Resource-Based Products in China
Gang Li, Hong Li, Juanjuan Xie
Under Review
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Research Articleposted 2025-10-13 16:39:25
The Effect of the Kansas Tax Reform on Self-Employment Hours Worked
Ege Can, Ke Lyu, Hieu Pham, Jingjing Yang
Under Revision
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Research Articleposted 2025-10-08 04:09:51
Enhancing Efficiency of Public Expenditure Through GovTech
Nose Manabu
Under Revision
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Research Articleposted 2025-10-03 14:01:48
Tax Design and Corporate Liquidity: Evidence from China’s VAT Reform
Qiuyao Fu, Donghao Zhang, Zekai He
Under Review
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Research Articleposted 2025-10-01 18:29:35
Assessing the Fiscal Impact of Hurricanes on Counties in Florida
Joel Huesler, Jenny Mascarucci, Eric Strobl
Under Revision
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Research Articleposted 2025-10-01 04:21:40
Child Allowances, Education Subsidies and Fertility Decisions of Chinese Households: A Policy Coordination Perspective
Chuankun Kang, Zexu Chang
Under Revision
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Research Articleposted 2025-10-01 02:18:14
Do Governments React to Public Debt Accumulation? A Cross-Country Analysis
Paolo Canofari, Alessandro Piergallini, Marco Tedeschi
Under Revision
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