Paper Review Records
All Paper Review Records
13 valid samples · Newest publication first
Review days = acceptance date − received date. PDF, DOI, and publisher-page sources are retained.
Ease of Doing Business and Entrepreneurship: Evidence from a Tax Administration Reform in China
AuthorsHongyu Pan; Yanan Wang; Yue Zhang
Affiliations1. School of Economics and Management, Wuhan University, Wuhan, China; 2. School of Finance, Zhongnan University of Economics and Law, Wuhan, China; 3. Innovation and Talent Base for Digital Technology and Finance, Zhongnan University of Economics and Law, Wuhan, China
Inequality externalities and optimal top taxation with endogenous entrepreneurship
AuthorsNiclas Berggren
Affiliations1. Research Institute of Industrial Economics (IFN), Stockholm, Sweden; 2. Faculty of Business Administration, Prague University of Economics and Business, Prague, Czech Republic
Parenting and eldercare: positive and normative analyses
AuthorsSimon Fan; Yu Pang; Pierre Pestieau
Affiliations1. Department of Economics, Lingnan University, Hong Kong, China; 2. School of Business, Macau University of Science and Technology, Macau, China; 3. Department of Economics, University of Liege, Liege, Belgium; 4. CORE, UCLouvain, Ottignies-Louvain-la-Neuve, Belgium; 5. Paris School of Economics, Paris, France
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea
AuthorsYoungju Lee; Nobuhiko Nakazawa
Affiliations1. Department of Economics, University of Ulsan, Ulsan, South Korea; 2. Department of Economics, Hitotsubashi University, Kunitachi, Japan
Do firms respond to presumptive tax credits? Evidence from Brazilian manufacturing
AuthorsCarlos Gomes-Neto; Enlinson Mattos
Affiliations1. Sao Paulo Revenue Service, São Paulo, Brazil; 2. São Paulo School of Economics, Fundação Getulio Vargas, São Paulo, Brazil
Tax audit, cross-regional investigations, and corporate tax evasion
AuthorsYukun Sun; Lei Song
Affiliations1. Zhongnan University of Economics and Law, Wuhan, China; 2. Renmin University of China, Haidian, 100872, Beijing, China
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty
AuthorsAn Chen; Peter Hieber; Caren Sureth-Sloane
Affiliations1. Institute of Insurance Science, University of Ulm, Ulm, Germany; 2. HEC Lausanne, University of Lausanne, Lausanne, Switzerland; 3. Department of Taxation, Accounting and Finance, Paderborn University, Paderborn, Germany; 4. Vienna University of Economics and Business, Vienna, Austria
A competitive audit selection mechanism with incomplete information
AuthorsMiloš Fišar; Ondřej Krčál; Jiří Špalek; Rostislav Staněk; James Tremewan
Affiliations1. Masaryk University, Brno, Czech Republic; 2. HSE University, Moscow, Russia
Fiscal decentralization and COVID-19 response: an evaluation of OECD countries
AuthorsJiangdong Hu
Affiliations1. Department of Economics, University of California, Irvine, Irvine, USA
Within-year uncertainty and perception of year-end work incentives
AuthorsAndreas R. Køstol; Andreas S. Myhre; Mark Whitmeyer
Affiliations1. BI Norwegian Business School, Oslo, Norway; 2. CEPR, Paris, France; 3. NTNU, Trondheim, Norway; 4. IZA, Bonn, Germany; 5. Statistics Norway, Oslo, Norway; 6. Department of Economics, Arizona State University, Tempe, USA
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