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Taxation

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

Thomas Kollruss

published 02 Feb 2026

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

Per F. Andersson, Martina Testori, Sergio Lo Iacono

published 07 Jan 2026

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

Jinpeng Wen, Hongxing Han

published 01 Dec 2025

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

Meral Gündüz

published 14 Nov 2025

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

Rongmei Sun

published 06 Nov 2025

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

Felix Takyi, Anthony Adu-Asare Idun, Patrick Kwashie Akorsu, Peace Yawo Ametepi, Peterson Owusu Junior

published 15 Oct 2025

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Population aging and corporate tax avoidance: Suppression or promotion?

Luzhuang Qi, Peng Liang

published 11 Aug 2025

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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, Reet Kapur, Claire Nguyen, Mari Armstrong-Hough, Trang Nguyen, Nam Nguyen, Hoang Van Minh, Donna Shelley

published 02 Jul 2025

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

Jie Yan, Yashu Qin, Xiaoyun Gong

published 27 Jun 2025

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Can analyst coverage reduce corporate tax avoidance? Evidence from China

Xiaofei Shi, Yuanhao Shen, Yuanfang Wang, Jinlong Han

published 11 Jun 2025

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

Richard Stafford, Jenny Alexander, Stephen Axon, Zach Boakes, Elena Cantarello, Abigail R. Croker, Marin Cvitanović, Victoria Dominguez Almela, Tilak Ginige, Natalie Harris, Ellie-Anne Jones, Yiannis Kountouris, Darren Lilleker, Freya Russell, James R. Sokolnicki, Sarah J. Upson, Ellie Vincent

published 22 May 2025

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Do political parties matter for property taxes?

Felipe Aldunate, Cristobal Diaz, Santiago Truffa

published 22 May 2025

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Trade deregulation and fiscal revenue in selected Pacific Island countries

Keshmeer Makun, Baljeet Singh

published 02 Jan 2025

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