6
H index
3
i10 index
110
Citations
Universidad de Oviedo | 6 H index 3 i10 index 110 Citations RESEARCH PRODUCTION: 33 Articles 6 Papers EDITOR: Series edited RESEARCH ACTIVITY:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Francisco J. Delgado. | Is cited by: | Cites to: |
| Working Papers Series with more than one paper published | # docs |
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| Working Papers / Instituto de Estudios Fiscales | 2 |
| Year | Title of citing document |
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| 2024 | Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index. (2024). ben Salah, Olfa. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:1:p:29-49. Full description at Econpapers || Download paper |
| 2025 | Eco-Innovation and Earnings Management: Unveiling the Moderating Effects of Financial Constraints and Opacity in FTSE All-Share Firms. (2025). Sastroredjo, Probowo Erawan ; Khrennikova, Polina ; Ausloos, Marcel. In: Papers. RePEc:arx:papers:2508.14935. Full description at Econpapers || Download paper |
| 2024 | Do local governments tax homeowner communities differently?. (2024). Weigand, Alois ; Fss, Roland ; Lerbs, Oliver. In: Real Estate Economics. RePEc:bla:reesec:v:52:y:2024:i:2:p:401-433. Full description at Econpapers || Download paper |
| 2025 | Impact of Chinese environmental protection tax law on high-pollution firms employment growth - A quasi natural experiment. (2025). Cheng, Yuxiang ; Shao, Yunshu. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:416-437. Full description at Econpapers || Download paper |
| 2025 | Energy efficiency trends in developing countries: Are we seeing convergence or polarization?. (2025). Ren, Xiaohang ; Zhang, Ziqi ; Palma, Alessia. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325005225. Full description at Econpapers || Download paper |
| 2025 | What shapes export competitiveness of home country firms? Host country environmental regulations or labor standards. (2025). Wang, Qin. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925003308. Full description at Econpapers || Download paper |
| 2025 | Electricity prices, renewable energy, and sustainability of the energy and manufacturing sectors in the new EU member states. (2025). Simionescu, Mihaela ; Radulescu, Magdalena. In: Utilities Policy. RePEc:eee:juipol:v:95:y:2025:i:c:s0957178725000499. Full description at Econpapers || Download paper |
| 2024 | The development of firm size distribution â Evidence from four Central European countries. (2024). Klietik, Toma ; Kritofik, Peter ; Medzihorsk, Juraj ; Musa, Hussam. In: International Review of Economics & Finance. RePEc:eee:reveco:v:91:y:2024:i:c:p:98-110. Full description at Econpapers || Download paper |
| 2025 | The Impact of Green Taxation on Sustainable Economic Development in the European Union. (2025). Dinca, Marius Sorin ; Zlati, Monica Laura ; Fortea, Costinela ; Antohi, Valentin Marian. In: Journal of Financial Studies. RePEc:fst:rfsisf:v:10:y:2025:i:18:p:240-263. Full description at Econpapers || Download paper |
| 2025 | Macroeconomic Determinants of Effective Corporate Tax Rates: The Case of the Slovak Republic. (2025). Andrejovsk, Alena ; Glova, Jozef. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:10-:d:1566286. Full description at Econpapers || Download paper |
| 2025 | Exploring Gender and Corporate Governance in an Emerging Market: Bridging Female Leadership, Earnings Management and Tax Avoidance. (2025). van Pho, Thanh ; Pham, Duy Khanh ; Mai, Binh Duong ; Phan, Gia Quyen. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:342-:d:1683235. Full description at Econpapers || Download paper |
| 2024 | Investigating the Effects of Environmental Tax Revenues on Economic Development: The Case of Nordic Countries. (2024). Zelenovi, Vera ; Mirovi, Vera ; Stameski, Nino ; Pavlovi, Nataa ; Radulescu, Magdalena ; Kala, Branimir. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:18:p:7957-:d:1476323. Full description at Econpapers || Download paper |
| 2025 | An experiment with ANNs and Long-Tail Probability Ranking to Obtain Portfolios with Superior Returns. (2025). Pastorek, Daniel ; Ceretta, Paulo Sergio ; Oliveira, Alexandre Silva. In: Computational Economics. RePEc:kap:compec:v:65:y:2025:i:4:d:10.1007_s10614-024-10605-5. Full description at Econpapers || Download paper |
| 2025 | Tax share analysis and prediction of kernel extreme Learning machine optimized by vector weighted average algorithm. (2025). Lin, Ziqi. In: OSF Preprints. RePEc:osf:osfxxx:ymjw9_v1. Full description at Econpapers || Download paper |
| 2024 | Tax audit on tax revenue of SMEs in Nigeria. (2024). Okoye-Uzu, Chinenye-Sylvia ; Inegbedion, Henry. In: Palgrave Communications. RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-03709-8. Full description at Econpapers || Download paper |
| 2024 | A study on the Porter Hypothesis effect of the regulatory measures of the environmental protection tax law in the post-pandemic era. (2024). Tao, Wei ; Zhou, Jian-Ya. In: PLOS ONE. RePEc:plo:pone00:0304636. Full description at Econpapers || Download paper |
| 2025 | Combining machine learning techniques with NDEA methodology: the use of R.F. and A.N.N.. (2025). Pinto, Claudio. In: MPRA Paper. RePEc:pra:mprapa:126539. Full description at Econpapers || Download paper |
| 2025 | The role of employment, labour productivity and trade linkages in the evolution of European regional disparities. (2025). Fratesi, Ugo ; Carullo, Danilo ; di Caro, Paolo. In: The Annals of Regional Science. RePEc:spr:anresc:v:74:y:2025:i:1:d:10.1007_s00168-024-01351-5. Full description at Econpapers || Download paper |
| 2025 | Donât look earth: environmental taxes effect on Co2 emissions, evidence from moments quantile regression for EU countries. (2025). Zmen, Brahim ; Mutascu, Mihai. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:2:d:10.1007_s10668-023-04092-1. Full description at Econpapers || Download paper |
| 2025 | The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis. (2025). Paulus, Hendro ; Tarmidi, Deden ; Daito, Apollo. In: Journal of Contemporary Accounting. RePEc:uii:jcauii:v:7:y:2025:i:2:p:75-88:id:42468. Full description at Econpapers || Download paper |
| 2024 | Tax convergence within economic integration frameworks: Post-COVID trajectories. (2024). Karaev, Alan K ; Kireeva, Elena F. In: Journal of New Economy. RePEc:url:izvest:v:25:y:2024:i:3:p:53-70. Full description at Econpapers || Download paper |
| 2025 | Collusion and corporate tax burden: Firmâlevel evidence from China. (2025). He, Lingyun ; Wang, Fei ; Feng, Yuanlin. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:4:p:1956-1972. Full description at Econpapers || Download paper |
| Journal | |
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| Economics and Business Letters |
| Year | Title | Type | Cited |
|---|---|---|---|
| 2021 | On the Determinants of Fiscal Decentralization: Evidence From the EU In: The AMFITEATRU ECONOMIC journal. [Full Text][Citation analysis] | article | 2 |
| 2023 | Evolution of Fiscal Decentralisation in OECD Countries: A Club Convergence Analysis In: The AMFITEATRU ECONOMIC journal. [Full Text][Citation analysis] | article | 0 |
| 2015 | ON THE DETERMINANTS OF LOCAL TAX RATES: NEW EVIDENCE FROM SPAIN In: Contemporary Economic Policy. [Full Text][Citation analysis] | article | 28 |
| 2011 | On the determinants of local tax rates: new evidence from Spain.(2011) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 28 | paper | |
| 2005 | Measuring efficiency with neural networks. An application to the public sector In: Economics Bulletin. [Full Text][Citation analysis] | article | 4 |
| 2022 | Environmental taxation in the European Union: Are there common trends? In: Economic Analysis and Policy. [Full Text][Citation analysis] | article | 12 |
| 2022 | Environmental taxation in the European Union: Are there common trends?.(2022) In: EconStor Open Access Articles and Book Chapters. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 12 | article | |
| 2019 | Club convergence in the corporate income tax: The case of European effective rates In: Physica A: Statistical Mechanics and its Applications. [Full Text][Citation analysis] | article | 1 |
| 2018 | Fiscal decentralization in the EU: Common patterns through a club convergence analysis. In: Working Papers. Collection A: Public economics, governance and decentralization. [Full Text][Citation analysis] | paper | 0 |
| 2018 | R&D Expenditure in the EU: Convergence or Divergence? In: Working Papers. Collection B: Regional and sectoral economics. [Full Text][Citation analysis] | paper | 4 |
| 2020 | R&D expenditure in the EU: convergence or divergence?.(2020) In: Economic Research-Ekonomska Istraživanja. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
| 2003 | REDES NEURONALES Y MEDICIÃâN DE EFICIENCIA: APLICACIÃâN AL SERVICIO DE RECOGIDA DE BASURAS In: Working Papers. [Full Text][Citation analysis] | paper | 0 |
| 2006 | ARE THE TAX MIX AND THE FISCAL PRESSURE CONVERGING IN THE EUROPEAN UNION? In: Working Papers. [Full Text][Citation analysis] | paper | 7 |
| 2005 | IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis In: Estudios de Economia Aplicada. [Full Text][Citation analysis] | article | 0 |
| 2010 | Nuevos fondos de convergencia y nada de compensación interterritorial/New Convergence Funds and Nothing about Interterritorial Compensation Funds In: Estudios de Economia Aplicada. [Full Text][Citation analysis] | article | 0 |
| 2013 | Introduction to the Special Issue on Revisiting Convergence In: Economics and Business Letters. [Full Text][Citation analysis] | article | 1 |
| 2015 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2018 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2019 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2020 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2021 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2025 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2012 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2013 | Editorial Note In: Economics and Business Letters. [Full Text][Citation analysis] | article | 0 |
| 2023 | Public Expenditure and Economic Growth: Empirical Evidence for the EU In: Politická ekonomie. [Full Text][Citation analysis] | article | 0 |
| 2003 | Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH. [Full Text][Citation analysis] | article | 0 |
| 2019 | Local taxation in the EU: A convergence study In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH. [Full Text][Citation analysis] | article | 0 |
| 2021 | Next Generation EU: una panorámica y su dimensión regional en España In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH. [Full Text][Citation analysis] | article | 0 |
| 2024 | Heterogeneity of Research and Development Expenditure: A Convergence Analysis for the Spanish Regions In: International Regional Science Review. [Full Text][Citation analysis] | article | 0 |
| 2004 | Efficiency in Public Sector: A Neural Network Approach In: Computing in Economics and Finance 2004. [Full Text][Citation analysis] | paper | 0 |
| 2023 | Tax avoidance and earnings management: a neural network approach for the largest European economies In: Financial Innovation. [Full Text][Citation analysis] | article | 8 |
| 2011 | Tax mimicking among local governments: some evidence from Spanish municipalities In: Portuguese Economic Journal. [Full Text][Citation analysis] | article | 9 |
| 2004 | The measurement of technical efficiency: a neural network approach In: Applied Economics. [Full Text][Citation analysis] | article | 22 |
| 2011 | Convergence of fiscal pressure in the EU: a time series approach In: Applied Economics. [Full Text][Citation analysis] | article | 4 |
| 2018 | Corporation effective tax rates and company size: evidence from Germany In: Economic Research-Ekonomska Istraživanja. [Full Text][Citation analysis] | article | 3 |
| 2018 | Local tax interaction and endogenous spatial weights based on quality of life In: Spatial Economic Analysis. [Full Text][Citation analysis] | article | 3 |
| 2017 | Tax Evolution in the EU: A Convergence Club Approach In: Panoeconomicus. [Full Text][Citation analysis] | article | 0 |
| 2023 | Club convergence and factors of income inequality in the European Union In: International Journal of Finance & Economics. [Full Text][Citation analysis] | article | 2 |
| 2025 | Inequality and poverty in Spain: Insights from a regional convergence analysis In: International Journal of Finance & Economics. [Full Text][Citation analysis] | article | 0 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team