Notes, Comments and Preliminary results Sep 30 2025 Robert Baumann   Has the rise of legal sports betting reduced lottery revenues? Evidence from New York   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 30 2025 Safa Meddeb , Imed Harbaoui and Anis Bouabid   A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Mar 30 2025 Juan Ramón Hernández , Daniel Ventosa-Santaulària and Brian Roque   Income elasticity of the main taxes in Mexico and fiscal loss during the COVID-19 pandemic   Abstract  Contact Information  Citation  Full Text  -  Note   Mar 30 2025 Gagnie Pascal Yebarth   Per unit versus ad valorem taxes under strategic bilateral trade   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 30 2024 Hoyong Jung and Youngjae Hwang   Property rights and shadow economies: A global perspective   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 30 2024 Enlinson Mattos and Leonardo Stelzer-Rossi   The pandemic shock and the heterogenous responses for durable versus non-durable industries   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 30 2024 Dierk Herzer   A panel data analysis of the long-run effect of environmental taxes on R&D expenditures at the macro-level   Abstract  Contact Information  Citation  Full Text  -  Preliminary Result   Sep 30 2024 Jonas Andersson   A tax evasion experiment revisited   Abstract  Contact Information  Citation  Full Text  -  Note   Sep 30 2024 Pattanaporn Chatjuthamard , Pandej Chintrakarn and Pornsit Jiraporn   Diversity of uncertainty and corporate tax avoidance   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 30 2023 John Stranlund and Jeffrey Wagner   Tort reform and contingent incomplete liability   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 30 2023 Junwook Yoo   Progressive tax and responsiveness to changes in investment projects: no loss offset   Abstract  Contact Information  Citation  Full Text  -  Note   Jun 30 2023 Krzysztof Szczygielski and Jacek Lewkowicz   Tax incentives for R&D: what drives cross-country differences?   Abstract  Contact Information  Citation  Full Text  -  Note   Dec 30 2022 Laudo M Ogura   Capital taxation with population control   Abstract  Contact Information  Citation  Full Text  -  Note