Tax Neutrality and Corporate Risk-Taking: Evidence from the Reform of Uncredited Value-Added Tax Refund in China
Social Welfare and Government Size
Shadow Economy or Economic Driver? The Impact of Counterfeiting on Italy's Growth
Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting
Hat in hand: Does fiscal dependence polarize electoral democracies?
A Transparent Look at How Taxes Affect Growth: Evidence from Cross-Country Panel Data
Tax reform when commuting has demerit properties
Nash equilibrium analysis and determination of the main factor of collusion in the game between taxpayers and tax auditors
Natural Resource Revenues and Double Taxation Treaties in Developing Countries: Evidence from Neural Networks
Tax Collection and Management Digitalization and Enterprises’ Social Security Compliance
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