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Information about:
Jack M. Mintz

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Personal Details

First Name: Jack
Middle Name: M.
Last Name: Mintz
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RePEc Short-ID: pmi365

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This author is among the top 5% authors according to these criteria:
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  10. Number of Citations, Weighted by Number of Authors, Discounted by Citation Age
  11. Number of Citations, Weighted by Number of Authors and Simple Impact Factors, Discounted by Citation Age
  12. Number of Journal Pages
  13. Number of Journal Pages, Weighted by Number of Authors
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  15. Wu-Index

Works

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Working papers | Articles | Chapters | Access and download statistics | Citations (if any)| NEP Fields |
Download all references for this author: available formats: HTML (with abstracts), plain text (with abstracts), BibTeX, RIS (EndNote), ReDIF

Working papers

  1. Alfons J. Weichenrieder & Jack Mintz, 2008. "What determines the use of holding companies and ownership chains?," Working Papers 0803, Oxford University Centre for Business Taxation. [Downloadable!]

  2. Jack M. Mintz & Andrey Tarasov, 2007. "Canada Is Missing Out On Global Capital Market Integration," e-briefs 48, C.D. Howe Institute. [Downloadable!]

  3. Jack M Mintz, 2007. "Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake," Working Papers 0714, Oxford University Centre for Business Taxation. [Downloadable!]

  4. Richard M. Bird & Jack M. Mintz & Thomas A. Wilson, 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience," International Tax Program Papers 0607, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]

  5. Mintz, Jack M. & Smart, Michael, 2006. "Incentives for public investment under fiscal rules," Policy Research Working Paper Series 3860, The World Bank. [Downloadable!]

  6. Jack Mintz & Alfons Weichenrieder, 2005. "Taxation and the Financial Structure of German Outbound FDI," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  7. Jack M. Mintz & Thomas A. Wilson, 2004. "Assessing Expenditure and Tax Reform Measures: A Review," International Tax Program Papers 0408, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004. [Downloadable!]

  8. Jack M. Mintz, 2003. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax Program Papers 0410, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Sep 2004. [Downloadable!]
    Published as:

  9. Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz, 2003. "Corporation Tax Asymmetries and Firm-Level Investment in Canada," International Tax Program Papers 0303, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]

  10. Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]

  11. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  12. Duanjie Chen & Frank C. Lee & Jack Mintz, 2002. "Taxation, SMEs and Entrepreneurship," OECD Science, Technology and Industry Working Papers 2002/9, OECD, Directorate for Science, Technology and Industry. [Downloadable!]

  13. Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:

    Published as:

  14. Jack M. Mintz & Stephen R. Richardson, 2001. "Taxation of Financial Intermediation Activities in Hong Kong," Working Papers 092001, Hong Kong Institute for Monetary Research. [Downloadable!]

  15. Mintz, Jack M. & Chen, Duanjie & Zorotheos, Evangelia, 2000. "Taxing issues with privatization : a checklist," Policy Research Working Paper Series 2348, The World Bank. [Downloadable!]

  16. Jack M. Mintz, 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Paper 00-33, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]

  17. Mintz, Jack & Smart, Michael, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:

    Published as:

  18. Jack M. Mintz, 1998. "The Role of Allocation in a Globalized Corporate Income Tax," IMF Working Papers 98/134, International Monetary Fund.

  19. Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:

    Published as:

  20. MINTZ, Jacques & TULKENSÊ, Henry, 1994. "Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income," CORE Discussion Papers 1994078, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    Published as:

  21. Jack M. Mintz, 1992. "Is There a Future for Capital Income Taxation?," OECD Economics Department Working Papers 108, OECD, Economics Department. [Downloadable!]

  22. Bob Hamilton & Jack Mintz & John Whalley, 1991. "Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions," NBER Working Papers 3628, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  23. Mintz, J. & Tulkens, H., 1990. "Strategic use of tax rates and credits in a model of international corporate income tax competition," CORE Discussion Papers 1990073, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

  24. Mintz, Jack M. & Leechor, Chad, 1990. "Taxing foreign income in capital-importing countries : Thailand's perspective," Policy Research Working Paper Series 499, The World Bank. [Downloadable!]

  25. Jan Bartholdy & Gordon R. Fisher & Jack Mintz, 1989. "An Empirical Study of the Impact of Corporate Taxation on the Debt Policy of Canadian Firms," Working Papers 742, Queen's University, Department of Economics.

  26. Mintz, J.M. & Sead, J., 1989. "Small Enterprises Tax Policy: Effects On Market Price, Industry Profits And Allocative Efficiency In A Dominant Firm Model," Working Papers 2, John Deutsch Institute for the Study of Economic Policy.

  27. Mintz, Jack M., 1989. "Tax holidays and investments," Policy Research Working Paper Series 178, The World Bank. [Downloadable!]

  28. Mintz, Jack M. & Seade, Jesus, 1989. "Cash flow or income? : the choice of base for company taxation," Policy Research Working Paper Series 177, The World Bank. [Downloadable!]
    Published as:

  29. Jack M. Mintz, 1987. "An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates," Carleton Industrial Organization Research Unit (CIORU) 87-02, Carleton University, Department of Economics.
    Published as:

  30. Jack M. Mintz & Douglas D. Purvis, 1987. "Taxation and Business Activity: A Survey," Working Papers 696, Queen's University, Department of Economics.

  31. Jack M. Mintz, 1987. "Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later," Working Papers 683, Queen's University, Department of Economics.

  32. Jan Bartholdy & Gordon Fisher & Jack Mintz, 1986. "Taxation and the Firm's Leverage Decision : A Survey of Theoretical Issues," Working Papers 674, Queen's University, Department of Economics.

  33. Robin Boadway & Neil Bruce & Ken McKenzie & Jack Mintz, 1985. "A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry," Working Papers 633, Queen's University, Department of Economics.

  34. Jack M. Mintz, 1985. "An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates," Working Papers 634, Queen's University, Department of Economics.

  35. Mintz, J. & Tulkens, H., 1984. "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers 1984027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    Published as:

  36. Jack Mintz & Henry Tulkens, 1984. "Commodity Tax Competition Between Member States of a Federation," Working Papers 558, Queen's University, Department of Economics.

  37. Jack M. Mintz, 1983. "The User Cost of Capital With Imperfect Loss Offset Taxes," Working Papers 539, Queen's University, Department of Economics.

  38. Robin Boadway & Neil Bruce & Jack Mintz, 1982. "Taxation, Inflation and the User Cost of Capital in Canada," Working Papers 506, Queen's University, Department of Economics.

  39. Robin Boadway & Neil Bruce & Jack Mintz, 1981. "On the Neutrality of Flow-of-Funds Corporate Taxation," Working Papers 454, Queen's University, Department of Economics.
    Published as:

  40. Robin Boadway & Neil Bruce & Jack Mintz, 1981. "Corporate Taxation and the Cost of Holding Inventories," Working Papers 442, Queen's University, Department of Economics.
    Published as:

  41. Jack M. Mintz, 1980. "Spanning and Financial Intermediation with Incomplete Markets," Working Papers 370, Queen's University, Department of Economics.

  42. Jack M. Mintz, 1980. "A Note on Multiproduct Economies of Scale and Scope," Working Papers 404, Queen's University, Department of Economics.

  43. Jack M. Mintz, 1980. "Mixed Enterprises and State Equity Financing of Industry," Working Papers 403, Queen's University, Department of Economics.

  44. Jack M. Mintz, 1979. "Risk Taking and Full Loss Offset Corporate Taxation with Interest Deductibility," Working Papers 356, Queen's University, Department of Economics.

  45. Jack M. Mintz, 1979. "Public-Private Mixed Enterprises: The Canadian Example," Working Papers 325, Queen's University, Department of Economics.

  46. Jack M. Mintz, 1979. "Optimal Profit Taxation as a Means of Financial Intermediation Undertaken by the Government," Working Papers 348, Queen's University, Department of Economics.

  47. Jack Mintz, . "The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report," Carleton Industrial Organization Research Unit (CIORU) 86-05, Carleton University, Department of Economics.


Articles

  1. Duanjie Chen & Jack M. Mintz, 2009. "The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 295, September. [Downloadable!]

  2. Duanjie Chen & Jack M. Mintz, 2008. "Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 270, July. [Downloadable!]

  3. Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September. [Downloadable!]

  4. Jack M. Mintz, 2007. "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September. [Downloadable!]

  5. Duanjie Chen & Jack Mintz & Andrey Tarasov, 2007. "Federal and Provincial Tax Reforms: Let's Get Back on Track," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 102, July. [Downloadable!]

  6. Duanjie Chen & Jack Mintz, 2005. "Assessing Ontario's Fiscal Competitiveness," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 1-28, March. [Downloadable!] (restricted)

  7. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June. [Downloadable!] (restricted)
    Other versions:

  8. Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March. [Downloadable!] (restricted)

  9. Jack Mintz, 2004. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, Springer, vol. 11(4), pages 419-434, 08. [Downloadable!]
    Other versions:

    Published as:

  10. Jack Mintz, 2004. "Corporate Tax Harmonization in Europe: It's All About Compliance," International Tax and Public Finance, Springer, vol. 11(2), pages 221-234, 03. [Downloadable!]
    Published as:

  11. Jack Mintz & Joann Weiner, 2003. "Exploring Formula Allocation for the European Union," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 695-711, November. [Downloadable!] (restricted)
    Published as:

  12. Mintz, Jack & Smart, Michael, 2002. "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February. [Downloadable!] (restricted)
    Other versions:

  13. Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 3(1), pages 3-9, 04. [Downloadable!]

  14. Jack Mintz & Assaf Razin, 2001. "Editorial Note," International Tax and Public Finance, Springer, vol. 8(4), pages 325-325, August. [Downloadable!] (restricted)

  15. Bev Dahlby & Jack Mintz & Sam Wilson, 2000. "The deductibility of provincial business taxes in a federation with vertical fiscal externalities," Canadian Journal of Economics, Canadian Economics Association, vol. 33(3), pages 677-694, August. [Downloadable!] (restricted)

  16. Jack Mintz & Assaf Razin, 2000. "Editorial Note," International Tax and Public Finance, Springer, vol. 7(4), pages 381-381, August. [Downloadable!] (restricted)

  17. Jack M. Mintz, 1999. "Globalization of the Corporate Income Tax: The Role of Allocation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 389-, July.

  18. Michael Keen & Jack Mintz, 1998. "Editorial Note," International Tax and Public Finance, Springer, vol. 5(3), pages 243-243, July. [Downloadable!] (restricted)

  19. Kenneth McKenzie & Jack Mintz & Kimberly Scharf, 1997. "Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach," International Tax and Public Finance, Springer, vol. 4(3), pages 337-359, July. [Downloadable!] (restricted)

  20. Elitzur, Ramy & Mintz, Jack, 1997. "Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422]," Journal of Public Economics, Elsevier, vol. 64(2), pages 287-287, May. [Downloadable!] (restricted)

  21. Jack Mintz, 1996. "Editor's note," International Tax and Public Finance, Springer, vol. 3(2), pages 119-119, May. [Downloadable!] (restricted)

  22. Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June. [Downloadable!] (restricted)

  23. Mintz, Jack & Tulkens, Henry, 1996. "Optimality properties of alternative systems of taxation of foreign capital income," Journal of Public Economics, Elsevier, vol. 60(3), pages 373-399, June. [Downloadable!] (restricted)
    Other versions:

  24. Michael Keen & Jack Mintz, 1996. "Editorial note," International Tax and Public Finance, Springer, vol. 3(3), pages 237-237, July. [Downloadable!] (restricted)

  25. Jack M. Mintz & Stephen R. Richardson, 1995. "L'exonération cumulative des gains en capital: Une évaluation," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 13-26, November. [Downloadable!] (restricted)

  26. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November. [Downloadable!]

  27. Jack M. Mintz & Stephen R. Richardson, 1995. "The Lifetime Capital Gains Exemption: An Evaluation," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 1-12, November. [Downloadable!] (restricted)

  28. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer, vol. 2(1), pages 7-35, February. [Downloadable!] (restricted)
    Other versions:

  29. Jack M. Mintz & Thomas A. Wilson, 1995. "Realization and Revenue Effects of Lifetime Capital Gains Exemptions," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 174-192, November. [Downloadable!] (restricted)

  30. Mintz, Jack M. & Tsiopoulos, Thomas, 1994. "The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting," Journal of Public Economics, Elsevier, vol. 55(2), pages 233-255, October. [Downloadable!] (restricted)

  31. Leechor, Chad & Mintz, Jack, 1993. "On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country," Journal of Public Economics, Elsevier, vol. 51(1), pages 75-96, May. [Downloadable!] (restricted)

  32. Jack M. Mintz & James E. Pesando, 1991. "Wealth Taxation in Canada: An Introduction," Canadian Public Policy, University of Toronto Press, vol. 17(3), pages 227-236, September. [Downloadable!] (restricted)

  33. Mintz, Jack M & Seade, Jesus, 1991. "Cash Flow or Income? The Choice of Base for Company Taxation," World Bank Research Observer, Oxford University Press, vol. 6(2), pages 177-90, July.
    Other versions:

  34. Jack M. Mintz, 1991. "The Role of Wealth Taxation in the Overall Tax System," Canadian Public Policy, University of Toronto Press, vol. 17(3), pages 237-247, September. [Downloadable!] (restricted)

  35. Jack M. Mintz & Douglas D. Purvis, 1990. "Risk and Economic Policy," Canadian Public Policy, University of Toronto Press, vol. 16(3), pages 298-307, September. [Downloadable!] (restricted)

  36. Mintz, Jack M, 1990. "Corporate Tax Holidays and Investment," World Bank Economic Review, Oxford University Press, vol. 4(1), pages 81-102, January.

  37. Mintz, Jack M, 1988. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates," The Quarterly Journal of Economics, MIT Press, vol. 103(1), pages 225-31, February. [Downloadable!] (restricted)
    Other versions:

  38. Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, vol. 29(2), pages 133-172, March. [Downloadable!] (restricted)
    Other versions:

  39. Marchand, Maurice & Mintz, Jack & Pestieau, Pierre, 1985. "Public production and shadow pricing in a model of disequilibrium in labour and capital markets," Journal of Economic Theory, Elsevier, vol. 36(2), pages 237-256, August. [Downloadable!] (restricted)

  40. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February. [Downloadable!] (restricted)

  41. Marchand, M. & Mintz, J. & Pestieau, P., 1984. "Shadow pricing of labour and capital in an economy with unemployed labour," European Economic Review, Elsevier, vol. 25(2), pages 239-252, July. [Downloadable!] (restricted)

  42. Boadway, Robin & Bruce, Neil & Mintz, Jack, 1984. " The Role and Design of the Corporate Income Tax," Scandinavian Journal of Economics, Blackwell Publishing, vol. 86(2), pages 286-99.

  43. Boadway, Robin W & Bruce, Neil & Mintz, Jack M, 1983. "On the Neutrality of Flow-of-Funds Corporate Taxation," Economica, London School of Economics and Political Science, vol. 50(197), pages 49-61, February. [Downloadable!] (restricted)
    Other versions:

  44. R. W. Boadway & N. Bruce & J. Mintz, 1982. "Corporate Taxation and the Cost of Holding Inventories," Canadian Journal of Economics, Canadian Economics Association, vol. 15(2), pages 278-93, May. [Downloadable!] (restricted)
    Other versions:

  45. Mintz, Jack M., 1981. "A note on multiproduct economies of scale and economies of scope," Economics Letters, Elsevier, vol. 8(1), pages 29-33. [Downloadable!] (restricted)

  46. Mintz, Jack M, 1981. "Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility," The Quarterly Journal of Economics, MIT Press, vol. 96(4), pages 631-42, November. [Downloadable!] (restricted)


Chapters

  1. Jack M. Mintz & Thomas A. Wilson, 2001. "Taxes, Efficiency and Economic Growth," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 95-133 Centre for the Study of Living Standards. [Downloadable!]

  2. Jack M. Mintz, 2001. "Taxing Future Consumption," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 79-94 Centre for the Study of Living Standards. [Downloadable!]

  3. Robert Brown & Jack Mintz & Thomas Wilson, 2000. "I. THE ORIGINS OF OWNERSHIP STRUCTURE: 4. Corporations and Taxation: A Largely Private Matter?," NBER Chapters, in: Concentrated Corporate Ownership, pages 105-138 National Bureau of Economic Research, Inc. [Downloadable!]

  4. Roy D.. Hogg & Jack Mintz & Joel Slemrod, 1993. "Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents," NBER Chapters, in: Studies in International Taxation, pages 47-76 National Bureau of Economic Research, Inc. [Downloadable!]

  5. Kenneth McKenzie & Jack Mintz, 1992. "Tax Effects on the Cost of Capital," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 189-216 National Bureau of Economic Research, Inc. [Downloadable!]


NEP Fields

9 papers by this author were announced in
NEP, and specifically in the following field reports (number of papers):
  1. NEP-ACC: Accounting & Auditing (6) 2004-12-12 2005-01-05 2005-01-05 2005-01-05 2006-03-05 2007-01-13 Author is listed
  2. NEP-EEC: European Economics (1) 2005-12-20
  3. NEP-FIN: Finance (1) 2001-02-21
  4. NEP-FMK: Financial Markets (1) 2005-12-20
  5. NEP-MAC: Macroeconomics (2) 2004-12-12 2006-03-05
  6. NEP-MFD: Microfinance (1) 2004-12-12
  7. NEP-PBE: Public Economics (5) 2004-12-12 2005-12-20 2006-03-05 2007-01-13 2007-10-20 Author is listed
  8. NEP-PUB: Public Finance (6) 2004-11-22 2004-12-12 2004-12-12 2005-12-20 2007-01-13 2007-10-20 Author is listed
  9. NEP-URE: Urban & Real Estate Economics (2) 2004-05-02 2006-03-05

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This page was last updated on 2009-11-15.


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