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Taxation

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

Thomas Kollruss

Inequality aversion and prosocial punishment: Evidence from a one-shot public goods game

Per F. Andersson, Martina Testori, Sergio Lo Iacono

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

Jinpeng Wen, Hongxing Han

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach

Meral Gündüz

A two-group kinetic wealth model with wealth-gap drift and non-Maxwellian kernels

Rongmei Sun

Dissecting fuel demand elasticities in Ghana: A quantile regression analysis using the Marshallian demand framework

Felix Takyi, Anthony Adu-Asare Idun, [ ... ], Peterson Owusu Junior

Population aging and corporate tax avoidance: Suppression or promotion?

Luzhuang Qi, Peng Liang

Tobacco spending and the perceived cost of tobacco among smokers living with HIV and receiving treatment at outpatient clinics in Viet Nam: A mixed methods study

Gloria Guevara Alvarez, Thanh Hoang, [ ... ], Donna Shelley

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

Do political parties matter for property taxes?

Felipe Aldunate, Cristobal Diaz, Santiago Truffa

Trade deregulation and fiscal revenue in selected Pacific Island countries

Keshmeer Makun, Baljeet Singh

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