Browse by JEL codes

A

Alldridge, Peter and Mumford, Ann (2005) Tax evasion and the Proceeds of Crime Act 2002. Legal Studies, 25 (3). pp. 353-373. ISSN 0261-3875

Anantharaman, Divya, Kamath, Saipriya and Li, Shengnan (2020) The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination. In: Hawai'i Accounting Research Conference-2020, 2020-01-03 - 2020-01-05, University of Hawai'i-Hilo, Hilo, Big Island, Hawai'i, Hawai'i.

B

Baistrocchi, Eduardo (2023) Global tax hubs. Florida Tax Review. ISSN 1066-3487 (In Press)

G

Gerner-Beuerle, Carsten, Mucciarelli, Frederico M., Schuster, Edmund-Philipp ORCID: 0000-0002-9355-535X and Siems, Mathias (2018) Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules. International Review of Law and Economics, 56. pp. 14-27. ISSN 0144-8188

H

Hearson, Martin (2016) Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset. Working paper (47). Institute of Development Studies, International Centre for Tax and Development, Brighton, UK. ISBN 9781781182901

Hearson, Martin (2017) What makes countries negotiate away their corporate tax base? WIDER working paper (2017/122). World Institute for Development Economics, Helsinki, Finland. ISBN 9789292563486

Hearson, Martin (2018) When do developing countries negotiate away their corporate tax base? Journal of International Development, 30 (2). pp. 233-255. ISSN 0954-1748

Hoopes, Jeffrey L., Reck, Daniel ORCID: 0000-0002-5732-4706 and Slemrod, Joel (2015) Taxpayer search for information: implications for rational attention. American Economic Journal: Economic Policy, 7 (3). pp. 177-208. ISSN 1945-7731

J

Johannesen, Niels, Langetieg, Patrick, Reck, Daniel ORCID: 0000-0002-5732-4706, Risch, Max and Slemrod, Joel (2020) Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. American Economic Journal: Economic Policy, 12 (3). 312 - 346. ISSN 1945-7731

Johannesen, Niels and Zucman, Gabriel (2014) The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6 (1). pp. 65-91. ISSN 1945-7731

M

Meyer, J. Sam (2021) Shouldering the burden of our neighbours: how exemptions in US tax law affect global and domestic health philanthropy. Journal of Health Policy and Economics, 1 (1). ISSN 2732-4729

Mumford, Ann (2005) VAT, taxation and prostitution: feminist perspectives on Polok. Feminist Legal Studies, 13 (2). pp. 163-180. ISSN 0966-3622

N

Naritomi, Joana (2018) Consumers as tax auditors. CEPR discussion papers (DP13276). Centre for Economic Policy Research (Great Britain), London, UK.

S

Summers, Andrew ORCID: 0000-0002-4978-7743 (2021) Ways of taxing wealth: alternatives and interactions. Fiscal Studies, 42 (3-4). 485 - 507. ISSN 0143-5671