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Unveiling the shadow economy in emerging markets
published 13 May 2026
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Does electronic invoicing lead to stronger tax compliance? Evidence from China
published 20 Apr 2026
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Price elasticity of demand for cigarettes in Nepal: Evidence from a lower middle-income country in South Asia using Deaton’s demand model
published 30 Mar 2026
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Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems
published 02 Feb 2026
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Inequality aversion and prosocial punishment: Evidence from a one-shot public goods game
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
published 01 Dec 2025
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The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach
published 14 Nov 2025
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A two-group kinetic wealth model with wealth-gap drift and non-Maxwellian kernels
published 06 Nov 2025
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Dissecting fuel demand elasticities in Ghana: A quantile regression analysis using the Marshallian demand framework
published 15 Oct 2025
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Population aging and corporate tax avoidance: Suppression or promotion?
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
published 02 Jul 2025
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The impact of fiscal pressure on education expenditure: Evidence from China
published 27 Jun 2025
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Can analyst coverage reduce corporate tax avoidance? Evidence from China
published 11 Jun 2025
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