Special Issue on Taxation and the Economy

Taxation and the Economy studies how tax policies influence economic behavior, resource allocation and government revenue. It examines the design and impact of taxes on individuals, businesses and markets, including effects on investment, consumption and income distribution. The field also explores fiscal policy, tax efficiency, equity and compliance, aiming to balance economic growth, public welfare and sustainable government financing.

In this special issue, we intend to invite front-line researchers and authors to submit original research and review articles on Taxation and the Economy. Potential topics include, but are not limited to

• Tax policy design and reform
• Tax incidence and economic efficiency
• Public finance and fiscal policy
• Optimal tax theory
• Corporate taxation
• Personal income taxation
• Indirect taxation
• International taxation and tax competition
• Tax compliance and administration
• Corporate taxation and business behavior
• Tax policy and macroeconomic outcomes
• Public finance and tax policy
• Taxation of financial instruments
• Taxation and economic growth
• Behavioral tax economics
• Consumption and sales taxation
• Comparative tax systems
• Tax accounting
• Digital economy taxation
• Taxation of wealth & capital
• Environmental and resource taxation

Authors should read over the journal’s For Authors carefully before submission. Prospective authors should submit an electronic copy of their complete manuscript through the journal’s Paper Submission System.

Please kindly notice that the “Special Issue” under your manuscript title is supposed to be specified and the research field “Special Issue –  Taxation and the Economy” should be chosen during your submission.

According to the following timetable:

For publishing inquiries, please feel free to contact the Editorial Assistant at [email protected]

TEL Editorial Office