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Income tax

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems

Thomas Kollruss

Evolution of talent policies in Guangdong-Hong Kong-Macao greater bay area: An LDA thematic model approach

Jinpeng Wen, Hongxing Han

Population aging and corporate tax avoidance: Suppression or promotion?

Luzhuang Qi, Peng Liang

The impact of fiscal pressure on education expenditure: Evidence from China

Jie Yan, Yashu Qin, Xiaoyun Gong

Can analyst coverage reduce corporate tax avoidance? Evidence from China

Xiaofei Shi, Yuanhao Shen, Yuanfang Wang, Jinlong Han

Evaluating post 2024 election scenarios for the UK based on political party manifestos

Richard Stafford, Jenny Alexander, [ ... ], Ellie Vincent

Association between preterm birth and economic and educational outcomes in adulthood: A population-based matched cohort study

Asma M. Ahmed, Eleanor Pullenayegum, [ ... ], Petros Pechlivanoglou

Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms

Qi Zhang, Jinghuai She

The impact of digital inclusive financial development on local government expenditure: Evidence from China

Yuran Chen, Qian Huang, Qiaoyun Zhang

Random forest model in tax risk identification of real estate enterprise income tax

Chunmei Xu, Yan Kong

Income composition inequality of Chinese residents and fiscal redistribution effect: An empirical analysis on individual income tax and transfer system

Xunhua Tu, Jie Yan, Jing Zheng

Effective tax rates of multinational corporations: Country-level estimates

Javier Garcia-Bernardo, Petr Janský, Thomas Tørsløv

A comparative study of randomized response techniques using separate and combined metrics of efficiency and privacy

Muhammad Azeem, Javid Shabbir, [ ... ], Musarrat Ijaz

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