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Does the National Level Development Zone foster cities’ innovation capacity? A study from China
published 06 Feb 2026
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Converting the “union curious”? Rights-based, pro-worker arguments and Republican support for expanding collective bargaining: The case of the Illinois Workers’ Rights Amendment
published 06 Feb 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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Making cigarette taxes more effective in Mozambique: A simulation analysis using the Tobacco Excise Tax Simulation Model (TETSiM)
published 02 Feb 2026
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Empirical analysis of the correlation between China’s Macroeconomic Market and Crude Oil Market based on mixed-frequency group factor model
published 28 Jan 2026
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Blockchain adoption in remanufacturing under carbon tax policies: A game theory analysis of industry dynamics and consumer impact
published 16 Jan 2026
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Do government outlays crowd-out private consumption? Evidence from the European Union
published 02 Jan 2026
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Are climate change perceptions related with plastic policy support? Effects of climate change skepticism, guilt, and efficacy on the acceptance of the plastic tax
published 29 Dec 2025
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A dual-stochastic real options model for sports tourism investment: A case study in China
published 22 Dec 2025
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Does local government tax competition promote industrial transformation and upgrading?
published 19 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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Research on emission reduction investment strategies for low carbon technology enterprises
published 27 Oct 2025
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Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA–CRITIC-TOPSIS evaluation
published 23 Oct 2025
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