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A world without borders revisited: Impact of online sales tax collection on shopping and search.

• Source: Journal of Economics & Management Strategy. Spring2022, Vol. 31 Issue 1, p48-63. 16p. 13 Charts, 2 Graphs, 1 Map.

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Financial transaction tax and market quality: Evidence from France†.

• Authors : Parwada, Jerry¹ (AUTHOR); Rui, Yixuan² (AUTHOR); Shen, Jianfeng¹ (AUTHOR)

• Source: International Review of Finance. Mar2022, Vol. 22 Issue 1, p90-113. 24p.

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Optimal factor taxation in a scale free model of vertical innovation.

• Authors : Annicchiarico, Barbara¹ (AUTHOR) ; Antonaroli, Valentina² (AUTHOR); Pelloni, Alessandra¹ (AUTHOR)

• Source: Economic Inquiry. Apr2022, Vol. 60 Issue 2, p794-830. 37p. 11 Charts, 6 Graphs.

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Optimal Taxation and R&D Policies.

• Authors : Akcigit, Ufuk^1,2,3 (AUTHOR) ; Hanley, Douglas⁴ (AUTHOR) ; Stantcheva, Stefanie^2,3,5 (AUTHOR)

• Source: Econometrica. Mar2022, Vol. 90 Issue 2, p645-684. 40p.

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US experience with futures transaction taxes.

• Source: Journal of Futures Markets. Mar2022, Vol. 42 Issue 3, p413-427. 15p.

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Death and taxes: Does taxation matter for firm survival?

• Authors : Cevik, Serhan¹ (AUTHOR) ; Miryugin, Fedor² (AUTHOR)

• Source: Economics & Politics. Mar2022, Vol. 34 Issue 1, p92-112. 21p.

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Citizens' preferences for taxation of internationally mobile corporations: Evidence from Tanzania.

• Authors : Kolstad, Ivar^1,2 (AUTHOR) ; Wiig, Arne² (AUTHOR); Fjeldstad, Odd‐Helge^2,3 (AUTHOR)

• Source: Review of Development Economics. May2021, Vol. 25 Issue 2, p548-562. 15p. 2 Charts, 1 Graph.

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Strategic Surrogates or Sad Sinners: U.S. Taxation of Bartering in Digital Services.

• Authors : Cowan, Mark J.¹; Cutler, Joshua²; Baxter, Ryan J.³

• Source: American Business Law Journal. Winter2021, Vol. 58 Issue 4, p849-890. 42p.

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Systemic design in the Australian Taxation Office – Current practice and opportunities.

• Source: Australian Journal of Public Administration. Dec2021, Vol. 80 Issue 4, p1017-1031. 15p. 1 Color Photograph, 1 Diagram, 1 Chart.

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Taxation and the stagnation of cotton exports in Brazil, 1800–60†.

• Authors : Pereira, Thales Zamberlan¹ (AUTHOR)

• Source: Economic History Review. May2021, Vol. 74 Issue 2, p522-545. 24p. 6 Charts, 4 Graphs.

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The effect of a soft drink tax in Mexico: evidence from time‐series industry data.

• Authors : Arteaga, Julio C. (AUTHOR) ; Flores, Daniel (AUTHOR); Luna, Edgar (AUTHOR)

• Source: Australian Journal of Agricultural & Resource Economics. Apr2021, Vol. 65 Issue 2, p349-366. 18p. 7 Charts, 2 Graphs.

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The effect of local taxes on firm performance: Evidence from geo‐referenced data.

• Authors : Belotti, Federico¹ (AUTHOR) ; Di Porto, Edoardo^2,3 (AUTHOR); Santoni, Gianluca⁴ (AUTHOR)

• Source: Journal of Regional Science. Mar2021, Vol. 61 Issue 2, p492-510. 19p. 10 Charts.

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Education: Optimal choice and efficient policy.

• Authors : Richter, Wolfram F.¹ (AUTHOR) ; Schneider, Kerstin² (AUTHOR)

• Source: Canadian Journal of Economics. May2021, Vol. 54 Issue 2, p840-863. 24p. 2 Charts, 3 Graphs.

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The better route to global tax coordination: Gradualism or multilateralism?

• Authors : Konrad, Kai A.¹ (AUTHOR) ; Thum, Marcel² (AUTHOR)

• Source: Canadian Journal of Economics. May2021, Vol. 54 Issue 2, p793-811. 19p. 2 Diagrams.

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Perceptions of Inherited Wealth and the Support for Inheritance Taxation.

• Authors : Bastani, Spencer¹ (AUTHOR) ; Waldenström, Daniel² (AUTHOR)

• Source: Economica. Apr2021, Vol. 88 Issue 350, p532-569. 38p.

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Progressive Taxation and Economic Stability.

• Authors : Alessandrini, Diana¹ (AUTHOR)

• Source: Scandinavian Journal of Economics. Apr2021, Vol. 123 Issue 2, p422-452. 31p.

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Does the Stringency of State Tax and Expenditure Limitations Discourage Political Manipulation in Fiscal Reserves?

• Authors : Ryu, Seeun¹ (AUTHOR) ; Cho, Inyoung² (AUTHOR) ; Kim, Jiseul³ (AUTHOR)

• Source: Public Administration Review. May2021, Vol. 81 Issue 3, p375-388. 14p. 3 Charts, 2 Graphs.

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State Tax Policy, Municipal Choice, and Local Economic Development Outcomes: A Structural Equation Modeling Approach to Performance Assessment.

• Authors : Hall, Jeremy L.¹ (AUTHOR) ; Kanaan, David Z.² (AUTHOR)

• Source: Public Administration Review. May2021, Vol. 81 Issue 3, p459-474. 16p. 3 Diagrams, 4 Charts.

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The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties.

• Authors : Chen, Can (AUTHOR) ; Afonso, Whitney B. (AUTHOR)

• Source: Public Budgeting & Finance. Mar2021, Vol. 41 Issue 1, p51-75. 25p.

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The Effect of Taxes on the Location of Property‐Casualty Insurance Firms.

• Authors : Grace, Martin F. (AUTHOR); Sjoquist, David L. (AUTHOR)

• Source: Journal of Risk & Insurance. Dec2020, Vol. 87 Issue 4, p1035-1062. 28p. 4 Charts.

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Do U.S. firms disguise acquisitions to avoid taxes?

• Authors : Harris, Jeremiah¹ (AUTHOR) ; O'Brien, William² (AUTHOR)

• Source: Financial Review. Feb2022, Vol. 57 Issue 1, p95-127. 33p. 1 Diagram, 6 Charts, 2 Graphs.

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Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?

• Source: African Development Review. Dec2021, Vol. 33 Issue 4, p592-606. 15p.

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The Zenga Equality Curve: A New Approach to Measuring Tax Redistribution and Progressivity.

• Authors : Greselin, Francesca¹ (AUTHOR); Pellegrino, Simone² (AUTHOR) ; Vernizzi, Achille³ (AUTHOR)

• Source: Review of Income & Wealth. Dec2021, Vol. 67 Issue 4, p950-976. 27p.

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Centralized standards and local taxation in municipal waste management.

• Authors : Di Liddo, Giuseppe¹ (AUTHOR) ; Vinella, Annalisa¹ (AUTHOR)

• Source: Annals of Public & Cooperative Economics. Dec2021, Vol. 92 Issue 4, p603-619. 17p.

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Age‐related taxation of bequests in the presence of a dependency risk.

• Authors : Leroux, Marie‐Louise^1,2,3 (AUTHOR) ; Pestieau, Pierre^3,4,5 (AUTHOR)

• Source: Journal of Public Economic Theory. Feb2022, Vol. 24 Issue 1, p92-119. 28p.

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Mapping the field of public ancillary funds.

• Authors : Williamson, Alexandra Kate¹ (AUTHOR) ; Luke, Belinda G.² (AUTHOR)

• Source: Australian Journal of Public Administration. Dec2021, Vol. 80 Issue 4, p748-768. 21p. 9 Charts.

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What are the ramifications and/or impacts of the US switching to a territorial tax system?

• Authors : Gilman, Jacquelyne¹ (AUTHOR) ; Anandane, Leslie¹ (AUTHOR)

• Source: Journal of Corporate Accounting & Finance (Wiley). Oct2020, Vol. 31 Issue 4, p214-218. 5p.

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Impulse response function analysis of the impacts of land value‐added tax policy on government performance.

• Authors : Liu, Day‐Yang¹ (AUTHOR); Yao, Hsin‐Hsin¹ (AUTHOR); Lu, Wen‐Min² (AUTHOR)

• Source: Managerial & Decision Economics. Sep2020, Vol. 41 Issue 6, p1020-1032. 13p.

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Reform State Taxes to Increase Productivity.

• Authors : Freebairn, John (AUTHOR)

• Source: Australian Economic Review. Dec2020, Vol. 53 Issue 4, p577-585. 9p. 1 Chart.

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Fiscal incentives and local tax competition: Evidence from China.

• Authors : Liu, Yongzheng¹ (AUTHOR) ; Tai, Hang² (AUTHOR); Yang, Chenping³ (AUTHOR)

• Source: World Economy. Dec2020, Vol. 43 Issue 12, p3340-3356. 17p. 6 Charts, 2 Graphs.

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The applying functions of tax regulation for state development.

• Authors : Zeynalova, Zivar Z.¹ (AUTHOR)

• Source: Australian Economic Papers. Dec2020, Vol. 59 Issue 4, p376-394. 19p.

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Environmental certification programs: How does information provision compare with taxation?

• Authors : Podhorsky, Andrea¹ (AUTHOR)

• Source: Journal of Public Economic Theory. Dec2020, Vol. 22 Issue 6, p1772-1800. 29p.

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Tax policy implications for a two‐engine growing economy.

• Authors : Wang, Wei‐Neng¹ (AUTHOR) ; Liu, Chia‐Ying² (AUTHOR); Chang, Juin‐Jen³ (AUTHOR)

• Source: Southern Economic Journal. Jan2021, Vol. 87 Issue 3, p979-1009. 31p.

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International Taxation and Production Outsourcing.

• Authors : Lai, Guoming¹ (AUTHOR) ; Liu, Yixuan² (AUTHOR) ; Xiao, Wenqiang³ (AUTHOR)

• Source: Production & Operations Management. Feb2021, Vol. 30 Issue 2, p402-418. 17p.

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Profit taxation and the optimal privatisation of state holding corporations.

• Authors : Dong, Quan¹ (AUTHOR); Wang, Leonard F. S.² (AUTHOR)

• Source: Australian Economic Papers. Sep2021, Vol. 60 Issue 3, p375-391. 17p.

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TAXATION IN MATCHING MARKETS.

• Authors : Dupuy, Arnaud¹ (AUTHOR) ; Galichon, Alfred² (AUTHOR); Jaffe, Sonia³ (AUTHOR)

• Source: International Economic Review. Nov2020, Vol. 61 Issue 4, p1591-1634. 44p. 1 Diagram, 4 Charts, 9 Graphs.

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Taxation, fiscal capacity, and credible commitment in eighteenth‐century China: the effects of the formalization and centralization of informal surtaxes†.

• Authors : Hao, Yu¹ (AUTHOR) ; Liu, Kevin Zhengcheng² (AUTHOR)

• Source: Economic History Review. Nov2020, Vol. 73 Issue 4, p914-939. 26p. 2 Diagrams, 9 Charts, 3 Graphs.

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Uniform emission taxes, abatement, and spatial disparities.

• Authors : Takatsuka, Hajime¹ (AUTHOR)

• Source: Australian Journal of Agricultural & Resource Economics. Oct2020, Vol. 64 Issue 4, p1133-1166. 34p. 1 Illustration, 3 Diagrams, 1 Chart, 2 Graphs.

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Multi‐part tariffs and differentiated commodity taxation.

• Authors : D'Annunzio, Anna¹ (AUTHOR) ; Mardan, Mohammed^2,3 (AUTHOR) ; Russo, Antonio^4,5 (AUTHOR)

• Source: RAND Journal of Economics (Wiley-Blackwell). Sep2020, Vol. 51 Issue 3, p786-804. 19p.

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The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research.

• Authors : Polidano, Cain^1,2 (AUTHOR) ; Carter, Andrew³ (AUTHOR); Chan, Marc^2,4 (AUTHOR)

• Source: Australian Economic Review. Sep2020, Vol. 53 Issue 3, p429-449. 21p. 3 Charts, 9 Graphs.

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Taxation of Housing: Killing Several Birds with One Stone.

• Authors : Bø, Erlend Eide¹ (AUTHOR)

• Source: Review of Income & Wealth. Sep2020, Vol. 66 Issue 3, p534-557. 24p.

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US–China rivalry: The macro policy choices.

• Authors : Tyers, Rod^1,2 (AUTHOR) ; Zhou, Yixiao^2,3 (AUTHOR)

• Source: World Economy. Sep2020, Vol. 43 Issue 9, p2286-2314. 29p. 9 Charts, 3 Graphs.

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Can taxes raise output and reduce inequality? The case of lobbying.

• Authors : Prettner, Klaus¹ ; Rostam‐Afschar, Davud²

• Source: Scottish Journal of Political Economy. Nov2020, Vol. 67 Issue 5, p455-461. 7p.

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The effect of a progressive taxation scheme on the endogenous formation of jurisdictions.

• Authors : Oddou, Remy¹ (AUTHOR)

• Source: Journal of Public Economic Theory. Sep2020, Vol. 22 Issue 5, p1705-1712. 8p.

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Bridging the ideological gap? How fairness perceptions mediate the effect of revenue recycling on public support for carbon taxes in the United States, Canada and Germany.

• Authors : Jagers, Sverker C.¹ (AUTHOR); Lachapelle, Erick² (AUTHOR) ; Martinsson, Johan¹ (AUTHOR)

• Source: Review of Policy Research. Sep2021, Vol. 38 Issue 5, p529-554. 26p. 1 Black and White Photograph, 1 Diagram, 8 Charts, 1 Graph.

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Specific taxation, asymmetric costs, and endogenous quality.

• Authors : Schröder, Philipp J. H.¹ (AUTHOR) ; Sørensen, Allan¹ (AUTHOR)

• Source: Journal of Public Economic Theory. Oct2021, Vol. 23 Issue 5, p1022-1051. 30p.

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Taxing and Regulating Vices.

• Authors : Immordino, Giovanni¹ (AUTHOR) ; Menichini, Anna Maria C.² (AUTHOR) ; Romano, Maria Grazia² (AUTHOR)

• Source: Scandinavian Journal of Economics. Apr2020, Vol. 122 Issue 2, p622-647. 26p.

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Indirect taxation with shadow cost of public funds in mixed oligopoly.

• Authors : Zhang, Qidi¹ (AUTHOR); Wang, Leonard F.S.¹ (AUTHOR) ; Yang, Yapo² (AUTHOR)

• Source: Managerial & Decision Economics. Apr2020, Vol. 41 Issue 3, p415-425. 11p.

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What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa.

• Source: Public Administration & Development. Aug2021, Vol. 41 Issue 3, p115-127. 13p.

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Optimal taxation in an endogenous growth model with variable population and public expenditure.

• Authors : Renström, Thomas I.¹ (AUTHOR); Spataro, Luca² (AUTHOR)

• Source: Journal of Public Economic Theory. Aug2021, Vol. 23 Issue 4, p639-659. 21p.

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