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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H25: Business Taxes and Subsidies
This topic is covered by the following reading lists:
  1. European Public Finance (ECON-O-403)

Most recent items first, undated at the end.
  • 2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
    by Heiner Schmittdiel
  • 2014 Efficiency of investment stimulation methods in a timber industry complex: An econometric research
    by Lapo, Valentina
  • 2014 Erbschaftsteuern: Ist der Steuerbonus für Unternehmenserben gerechtfertigt?
    by Christoph Spengel & Frank Streif
  • 2014 Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
    by Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt
  • 2014 Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz)
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
    by Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph
  • 2014 M&A and the tax benefits of debt-financing
    by Scheuering, Uwe
  • 2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
    by Eichfelder, Sebastian & Lau, Mona
  • 2014 Do Corporate Tax Cuts Reduce International Profit Shifting?
    by Brandstetter, Laura
  • 2014 The CCCTB option: An experimental study
    by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas
  • 2014 Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?
    by Kortebusch, Pia
  • 2014 Do dividend taxes affect corporate investment?
    by Alstadsæter, Annette & Jacob, Martin
  • 2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
    by Eichfelder, Sebastian & Lau, Mona
  • 2014 Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting
    by Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk
  • 2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren
  • 2014 Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment
    by Fahr, René & Janssen, Elmar & Sureth, Caren
  • 2014 Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?
    by Ortmann, Regina & Sureth, Caren
  • 2014 Do corporate tax cuts reduce international profit shifting
    by Brandstetter, Laura
  • 2014 Steuerwirkungen betrieblicher Entgeltpolitik
    by Voßmerbäumer, Jan & Wagner, Franz W.
  • 2014 Dividend taxes and income shifting
    by Alstadsæter, Annette & Jacob, Martin
  • 2014 Loss Aversion, Team Relocations, and Major League Expansion
    by Brad R. Humphreys & Li Zhou
  • 2014 Heterogeneous Tax Sensitivity of Firm-level Investments
    by Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian
  • 2014 A Negotiation-Based Model of Tax-Induced Transfer Pricing
    by Johannes Becker & Ronald B Davies
  • 2014 Taxation trends in the European Union: 2014 edition
    by European Commission
  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes
  • 2014 Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems
    by Ernesto Zangari
  • 2014 Financial Activities Taxes, Bank Levies and Systemic Risk
    by Giuseppina Cannas & Jessica Cariboni & Massimo Marchesi & Gaëtan Nicodème & Marco Petracco Giudici & Stefano Zedda
  • 2014 Thin Capitalization Rules and Multinational Firm Capital Structure
    by Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème
  • 2014 Wage subsidies and youth employment in South Africa: Evidence from a randomised control trial
    by James Levinsohn & Neil Rankin & Gareth Roberts & Volker Schöer
  • 2014 Employment and Wage Insurance within Firms: Worldwide Evidence
    by Andrew Ellul & Marco Pagano & Fabiano Schivardi
  • 2014 Did the Economic Impact of CCCTB affect the Voting Behaviour of MEPs?
    by ANNELIES ROGGEMAN & ISABELLE VERLEYEN & PHILIPPE VAN CAUWENBERGE & CARINE COPPENS
  • 2014 The Impact of Place-Based Employment Tax Credits on Local Labor: Evidence from Tax Data
    by Tong, Patricia & Zhou, Li
  • 2014 Loss Aversion, Team Relocations, and Major League Expansion
    by Humphreys, Brad & Zhou, Li
  • 2014 Effect of corporate tax on sector specific foreign direct investment in Ghana
    by Obeng, Camara Kwasi
  • 2014 Influence of External Funding on Microfinance Performance
    by Janda, Karel & Van Tran, Quang & Zetek, Pavel
  • 2014 Vliv externího financování na mikrofinanční rozvoj - makro perspektiva
    by Janda, Karel & Tran, Quang & Zetek, Pavel
  • 2014 Impact of Economic Freedom, Regulatory Quality, and Taxation on the Per Capita Real Income: An Analysis for OECD Nations and Non-G8 OECD Nations
    by Cebula, Richard & Clark, Jeff
  • 2014 Incidencia del Complejo Sojero: Implicancias en el Riesgo Macroeconómico
    by Sorrentino, Angelica & Thomasz, Esteban Otto
  • 2014 Making the Best of New Energy Resources in the United States
    by Douglas Sutherland
  • 2014 How to Improve Taxes and Transfers in Israel
    by Philip Hemmings
  • 2014 The Political Economy of Tax Incentives for Investment in the Dominican Republic: “Doctoring the Ball”
    by Christian Daude & Hamlet Gutiérrez & Ángel Melguizo
  • 2014 The Political Economy of Property Tax Reform
    by Enid Slack & Richard M Bird
  • 2014 Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    by Juan Carlos Suárez Serrato & Owen Zidar
  • 2014 Debt, Taxes, and Liquidity
    by Patrick Bolton & Hui Chen & Neng Wang
  • 2014 The Missing "Missing Middle"
    by Chang-Tai Hsieh & Benjamin A. Olken
  • 2014 Political Risk Spreads
    by Geert Bekaert & Campbell R. Harvey & Christian T. Lundblad & Stephan Siegel
  • 2014 Financial Contracting with Tax Evaders
    by Philipp Meyer-Brauns
  • 2014 Taxation and Corporate Risk-Taking
    by Langenmayr, Dominika & Lester, Rebecca
  • 2014 On The Efficiency Of Fiscal Competition For Fdi When Incumbent Firms Are Foreign-Owned
    by Andreas Hoefele & Ben Ferrett
  • 2014 The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals
    by Hirokazu Mizobata & Masaaki Suzuki
  • 2014 Corporate Taxes and the Growth of the Firm
    by Federica Liberini
  • 2014 Progressivity-Improving VAT Reforms in Italy
    by Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi
  • 2014 Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations
    by Luigi Bernardi
  • 2014 A Negotiation-Based Model of Tax-Induced Transfer Pricing
    by Johannes Becker & Ronald B. Davies
  • 2014 The impact of R&D subsidies on R&D employment composition
    by Sergio Afcha & Jose García-Quevedo
  • 2014 Do payroll tax cuts raise youth employment?
    by Egebark, Johan & Kaunitz, Niklas
  • 2014 Transfer Pricing and Debt Shifting in Multinationals
    by Schindler, Dirk & Schjelderup, Guttorm
  • 2014 Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions
    by Henningsen, Morten S. & Hægeland, Torbjørn & Møen, Jarle
  • 2014 Effects of Payroll Tax Cuts for Young Workers
    by Skedinger, Per
  • 2014 Do Payroll Tax Cuts Raise Youth Employment?
    by Egebark, Johan & Kaunitz, Niklas
  • 2014 Internal and External Effects of R&D Subsidies and Fiscal Incentives: Empirical Evidence Using Spatial Dynamic Panel Models
    by Benjamin Montmartin & Marcos Herrera
  • 2014 Corporate income tax, legal form of organization, and employment
    by Chen, Daphne & Qi, Shi & Schlagenhauf, Don E.
  • 2014 The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility
    by Gunther Capelle-Blancard & Olena Havrylchyk
  • 2014 Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements
    by LAURENCE SEIDMAN
  • 2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
    by Heiner Schmittdiel
  • 2014 Thin Capitalization Rules and Multinational Firm Capital Structure
    by Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G.
  • 2014 Thin Capitalization Rules and Multinational Firm Capital Structure
    by Blouin, Jennifer & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan
  • 2014 The Foreign Investment Effects of Tax Treaties
    by Arjan Lejour
  • 2014 The CCCTB option – an experimental study
    by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher
  • 2014 Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
    by Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa
  • 2014 Foreign Direct Investment and Fiscal Policy - A Literature Survey
    by António Jacinto Simões & José Ventura & Luís A. G. Coelho
  • 2014 Do Dividend Taxes Affect Corporate Investment
    by Annette Alstadsæter & Martin Jacob
  • 2014 Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -
    by Jan Thomas Martini & Rainer Niemann & Dirk Simons
  • 2014 The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?
    by Jarkko Harju & Tuomas Matikka
  • 2014 A Negotiation-Based Model of Tax-Induced Transfer Pricing
    by Johannes Becker & Ronald B. Davies
  • 2014 A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
    by Ralf Ewert & Rainer Niemann
  • 2014 Bidding for Firms with Unknown Characteristics
    by Johannes Becker & Andrea Schneider
  • 2014 Tax Incentives and Business Investment: Evidence from German Bonus Depreciation
    by Sebastian Eichfelder & Kerstin Schneider
  • 2014 The Long Arm of the European VAT, Exemplified by the Dutch Experience
    by Leon Bettendorf & Sijbren Cnossen
  • 2014 Anti Profit-Shifting Rules and Foreign Direct Investment
    by Thiess Buettner & Michael Overesch & Georg Wamser
  • 2014 Thin Capitalization Rules and Multinational Firm Capital Structure
    by Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème
  • 2014 Transfer Pricing: Roles and Regimes
    by Søren Bo Nielsen
  • 2014 What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
    by Dhammika Dharmapala
  • 2014 Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
    by Robin Boadway & Michael Keen
  • 2014 Optimal Taxation and Life Cycle Labor Supply Profile
    by Michael Kuklik & Nikita Céspedes
  • 2014 The incidence of company tax in Australia
    by Xavier Rimmer & Jazmine Smith & Sebastian Wende
  • 2014 The impact of budgetary resources of financing investment decision
    by Corina Nichitcin
  • 2014 International Petroleum Fiscal Regimes: Trends in Tax-Royalty Worldwide and in Romania
    by MARIANA PAPATULICA
  • 2014 Some Fiscal Aspects Of European Integration Of Republic Of Moldova
    by Ivan LUCHIAN
  • 2014 Riforma degli incentivi e aziende di servizi: una quantificazione delle risorse
    by Antonio Affuso & Guido Nannariello
  • 2014 Business taxes and the electoral cycle
    by Foremny, Dirk & Riedel, Nadine
  • 2014 Entrepreneurial innovations and taxation
    by Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars
  • 2014 Corporate deductibility provisions and managerial incentives
    by Koethenbuerger, Marko & Stimmelmayr, Michael
  • 2014 Incentives to create jobs: Regional subsidies, national trade policy and foreign direct investment
    by Adams, Laurel & Régibeau, Pierre & Rockett, Katharine
  • 2014 Economic integration and the optimal corporate tax structure with heterogeneous firms
    by Bauer, Christian & Davies, Ronald B. & Haufler, Andreas
  • 2014 Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
    by Eichfelder, Sebastian & Kegels, Chantal
  • 2014 Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003
    by Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio
  • 2014 The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns
    by Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M.
  • 2014 The efficiency consequence of a political compromise in the Japanese tax reform of 1989
    by Onji, Kazuki
  • 2014 Corporate effective tax rates in Asian countries
    by Suzuki, Masaaki
  • 2014 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
    by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan
  • 2014 Destination taxation and evasion: Evidence from U.S. inter-state commodity flows
    by Fox, William F. & Luna, LeAnn & Schaur, Georg
  • 2014 Dynamic inconsistency and non-preferential taxation of foreign capital
    by Kishore, Kaushal & Roy, Santanu
  • 2014 SMEs Record Keeping in Ghana: Has VAT Made It Better?
    by Philip Kofi Adom & Kwaku Amakye & Edinam Doh & Regina Anku
  • 2014 Effects of Corporate Taxation and Bilateral Tax Treaties on European Multinationals’ Investment, 2005-2009. A Multi-Country Analysis
    by Mário MARQUES & Carlos PINHO
  • 2014 Tax Havens In The Global Financial Centers Index
    by Ana-Maria GEAMÃNU
  • 2014 This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset for the manufacturing industry combining, for the period 2004-2006, survey data on enterprises and company accounts to analyse firms' export participation. Our results suggest that export propensity as well as export intensity are positively associated with corporate taxation. This finding can be traced out to greater ability of exporting firms to transfer the tax-induced costs on international markets, compared to domestic firms. The methodology used to calculate the average and the marginal corporate tax rates allows deriving firm-specific effective corporate tax rates
    by Daniela Federici & Valentino Parisi
  • 2014 International Taxation and Cross-Border Banking
    by Harry Huizinga & Johannes Voget & Wolf Wagner
  • 2014 Corporate Taxes and Internal Borrowing within Multinational Firms
    by Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser
  • 2014 The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    by Michael P. Devereux & Li Liu & Simon Loretz
  • 2014 Entrepreneurial Taxation with Endogenous Entry
    by Florian Scheuer
  • 2014 The Differential Effects of Bilateral Tax Treaties
    by Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly
  • 2014 Monopolistic Competition and Optimum Product Selection
    by Antonella Nocco & Gianmarco I. P. Ottaviano & Matteo Salto
  • 2013 Multinational Financial Structure and Tax Competition
    by Matthias Wrede
  • 2013 Effects of territorial and worldwide corporation tax systems on outbound M&As
    by Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes
  • 2013 Scrapping subsidies during the financial crisis: Evidence from Europe
    by Leheyda, Nina & Verboven, Frank
  • 2013 Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
    by Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah
  • 2013 Intellectual property box regimes: Effective tax rates and tax policy considerations
    by Evers, Lisa & Miller, Helen & Spengel, Christoph
  • 2013 Intellectual property box regimes: Effective tax rates and tax policy considerations
    by Evers, Lisa & Miller, Helen & Spengel, Christoph
  • 2013 Multinationals' profit response to tax differentials: Effect size and shifting channels
    by Heckemeyer, Jost H. & Overesch, Michael
  • 2013 Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
    by Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah
  • 2013 Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand
    by Berthold, Norbert & Coban, Mustafa
  • 2013 Mini- und Midijobs in Deutschland: Lohnsubventionierung ohne Beschäftigungseffekte?
    by Berthold, Norbert & Coban, Mustafa
  • 2013 The role of mobility in tax and subsidy competition
    by Haupt, Alexander & Krieger, Tim
  • 2013 Sharing the burden? Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor
  • 2013 FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services
    by Erbe, Katharina & Büttner, Thiess
  • 2013 Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany
    by Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian
  • 2013 Evidence for profit shifting with tax sensitive capital stocks
    by Loretz, Simon & Mokkas, Socrates
  • 2013 Wirtschaftsförderung, Produktivität und betriebliche Arbeitsnachfrage - Eine Kausalanalyse mit Betriebspaneldaten -
    by Kölling, Arnd
  • 2013 M&A and the Tax Benefits of Debt Financing
    by Scheuering, Uwe
  • 2013 Evaluating the Causal Effects of Cash-for-Clunkers Programs in Selected Countries: Success or Failure?
    by Müller, Andrea & Heimeshoff, Ulrich
  • 2013 Lobbying for Subsidies with Heterogeneous Firms
    by Kammerer, Hannes
  • 2013 International Debt Shifting: Do Multinationals Shift Internal or External Debt?
    by Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia
  • 2013 Fiscal treatment of managerial compensation - a welfare analysis
    by Hilmer, Michael
  • 2013 Do corporate tax cuts increase investments?
    by Brandstetter, Laura & Jacob, Martin
  • 2013 Payout policies of privately held firms: Flexibility and the role of income taxes
    by Jacob, Martin & Alstadsæter, Annette
  • 2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
    by Blaufus, Kay & Zinowsky, Tim
  • 2013 Firm valuation and the uncertainty of future tax avoidance
    by Jacob, Martin & Schütt, Harm
  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian
  • 2013 The impact of taxation on international assignment decisions: A principal-agent approach
    by Martini, Jan Thomas & Niemann, Rainer
  • 2013 Steuerwirkungen betrieblicher Entgeltpolitik
    by Voßmerbäumer, Jan & Wagner, Franz W.
  • 2013 Effects of territorial and worldwide corporation tax systems on outbound M&As
    by Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes
  • 2013 The impact of the 2009 value added tax reform on enterprise investment and employment : Empirical analysis based on Chinese tax survey data
    by Wang, Dehua
  • 2013 Tariff-induced Transfer Pricing and the CCCTB
    by Ronald B Davies
  • 2013 The Dual Crises of the Late-Medieval Florentine Cloth Industry, c. 1320 - c. 1420
    by John H. Munro
  • 2013 Taxation trends in the European Union: 2013 edition
    by European Commission
  • 2013 Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology
    by ZEW
  • 2013 Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report
    by ZEW
  • 2013 Recent Reforms of Tax Systems in the EU: Good and Bad News
    by Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna
  • 2013 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
    by European Commission
  • 2013 Tax Reforms and the Capital Structure of Banks
    by Thomas Hemmelgarn & Daniel Teichmann
  • 2013 The impact of tax incentives to stimulate investment in South Africa
    by Estian Calitz & Sally Wallace & Le Roux Burrows
  • 2013 FDI, trade costs and regional asymmetries
    by Julia Darby & Ben Ferrett & Ian Wooton
  • 2013 Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks
    by Oscar Amerighi & Giuseppe De Feo
  • 2013 Are closely-held firms tax shelters?
    by Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle
  • 2013 Study to quantify and analyse the VAT Gap in the EU-27 Member States
    by Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart
  • 2013 Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
    by Harry Grubert & Rosanne Altshuler
  • 2013 Dinamica energiilor regenerabile în UE si România
    by PAPATULICA, Mariana & PRISECARU, Petre
  • 2013 Nonprofit tax exemptions and market structure: The case of fitness centers
    by Harrison, Teresa & Seim, Katja
  • 2013 Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
    by Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto
  • 2013 Using the Tax System To Address Competition Issues with a Carbon Tax
    by Metcalf, Gilbert E.
  • 2013 Optimal Taxation and Life Cycle Labor Supply Profile
    by Céspedes, Nikita & Kuklik, Michael
  • 2013 Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income
    by Cebula, Richard
  • 2013 The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate
    by Huse, Cristian & Lucinda, Claudio
  • 2013 Do the effects of R&D tax credits vary across industries? A meta-regression analysis
    by Castellacci, Fulvio & Lie, Christine
  • 2013 Tax-paying for Fun and Profit
    by Kunstadt, Robert & Maggioni, Ilaria
  • 2013 The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market
    by Alessandro Gandolfo & Valeria De Bonis
  • 2013 Optimal Taxation and Life Cycle Labor Supply Profile
    by Michael Kuklik & Nikita Cespedes
  • 2013 Competition for FDI and profit shifting: On the effects of subsidies and tax breaks
    by Oscar Amerighi & Giuseppe De Feo
  • 2013 The water and sanitation service provision in Peru
    by Gisella Aragón & José Luis Bonifaz
  • 2013 Measures Supporting Minerals and Primary Metals Extraction and Processing: Case Study: Australia
    by Marnie Griffith
  • 2013 Addressing Competitiveness and Carbon Leakage Impacts Arising from Multiple Carbon Markets: A Modelling Assessment
    by Elisa Lanzi & Damian Mullaly & Jean Chateau & Rob Dellink
  • 2013 Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms
    by Arjan Ruijs & Herman R.J. Vollebergh
  • 2013 The System of Revenue Sharing and Fiscal Transfers in China
    by Xiao Wang & Richard Herd
  • 2013 Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand
    by Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson
  • 2013 The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates
    by Kevin S. Markle & Douglas A. Shackelford
  • 2013 Consumption and Cash-Flow Taxes in an International Setting
    by Alan J. Auerbach & Michael P. Devereux
  • 2013 Predation, Taxation, Investment and Violence: Evidence from the Philippines
    by Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland
  • 2013 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
    by Dina Pomeranz
  • 2013 Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme
    by Ralf Martin & Mirabelle Muûls & Laure B. de Preux & Ulrich J. Wagner
  • 2013 Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine
    by T. Christopher Borek & Angelo Frattarelli & Oliver Hart
  • 2013 The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform
    by Benoît Mulkay & Jacques Mairesse
  • 2013 Industrial Policy and Downstream Export Performance
    by Bruce Blonigen
  • 2013 Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand
    by Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson
  • 2013 The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility
    by Gunther Capelle-Blancard & Olena Havrylchyk
  • 2013 Multitasking in Corporate Tax Evasion
    by Philipp Meyer-Brauns
  • 2013 Fiscal treatment of managerial compensation - a welfare analysis
    by Michael Hilmer
  • 2013 Business Group Taxation and R&D Activities
    by Masanori Orihara
  • 2013 Taxpaying response of small firms to an increased probability of audit: some evidence from Italy
    by Carlo Fiorio & Stefano Iacus & Alessandro Santoro
  • 2013 Taxing a Natural Resource with a Minimum Revenue Requirement
    by Patrick Gonzalez
  • 2013 Cross-border loss offset can fuel tax competition
    by Haufler, Andreas & Mardan, Mohammed
  • 2013 Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation
    by Haufler, Andreas & Lülfesmann, Christoph
  • 2013 FDI, Trade Costs and Regional Asymmetries
    by Julia Darby & Ben Ferrett & Ian Wooton
  • 2013 La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria
    by Horacio Piffano
  • 2013 Asymmetric international transport costs and tax competition: the influence of a third country
    by Kyoko Hirose & Kazuhiro Yamamoto
  • 2013 Corporate Effective Tax Rates in Asian Countries
    by Masaaki Suzuki
  • 2013 Taxing Multinationals in the Presence of Internal Capital Markets
    by Marko Köthenbürger & Michael Stimmelmayr
  • 2013 Subsidies for substitutes? : New evidence on deadweight loss and substitution effects of a wage subsidy for hard-to-place job-seekers
    by Moczall, Andreas
  • 2013 Knowledge and rent spillovers through government-sponsored R&D consortia
    by Nishimura, Junichi & Okamuro, Hiroyuki
  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan
  • 2013 Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
    by Edmark, Karin & Gordon, Roger
  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan
  • 2013 Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
    by Edmark, Karin & Gordon, Roger
  • 2013 Do payroll tax cuts raise youth employment?
    by Egebark, Johan & Kaunitz, Niklas
  • 2013 Taxes and the choice of organizational form by entrepreneurs in Sweden
    by Edmark, Karin & Gordon, Roger
  • 2013 Market failures and the additionality effects of public support to private R&D: Theory and empirical implications
    by Takalo, Tuomas & Tanayama , Tanja & Toivanen , Otto
  • 2013 Rationales and instruments for public innovation policies
    by Takalo , Tuomas
  • 2013 The GST and mortgage costs: Australian evidence
    by Allen Huang & Benjamin Liu
  • 2013 The impact of the Goods and Services Tax on mortgage costs of Australian credit unions
    by Benjamin Liu & Allen Huang
  • 2013 Killing a Second Bird with One Stone? Promoting Firm Growth and Export through Tax Policy
    by Michele Bernini & Tania Treibich
  • 2013 Abram Bergson
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  • 2012 L'espérance légitime d'obtenir un crédit d'impôt ne peut être remise en cause par une loi rétroactive motivée par le désir de lutter contre les "effets d'aubaine" que ce crédit offrait aux entreprises
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    by Federico Biagi & Massimo Loi
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    by Federico Revelli
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    by Dirk Foremny & Nadine Riedel
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    by Teresa Ter-Minassian
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    by Eduardo Lora & Deisy Johanna Fajardo
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    by Giorgio Brosio
  • 2012 Measure of R&D Tax Incentives for OECD Countries
    by Russell Thomson
  • 2012 Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003
    by Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki
  • 2012 Mitigating shareholder taxation in small open economies?
    by Jacob, Martin & Södersten, Jan
  • 2012 Mitigating shareholder taxation in small open economies?
    by Jacob, Martin & Södersten, Jan
  • 2012 Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries
    by Dackehag , Margareta & Hansson, Åsa
  • 2012 The Effect of Political and Economic Factors on Corporate Tax Rates
    by Hansson, Åsa & Porter, Susan & Perry Williams, Susan
  • 2012 Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
    by Edmark, Karin & Gordon, Roger
  • 2012 Entrepreneurial Innovations and Taxation
    by Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars
  • 2012 The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants
    by Edmark, Karin & Gordon, Roger
  • 2012 A Model of Tradeable Capital Tax Permits
    by Timothy P. Hubbard & Justin Svec
  • 2012 The role of direct taxes in fiscal decentralization
    by Luca Gandullia
  • 2012 Main Directions Of Tax System Reform In The Medium Term
    by Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev
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    by Jérôme Adda & Francesca Cornaglia
  • 2012 Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measure
    by Robert Kollmann & Werner Roeger & Jan in'tVeld
  • 2012 Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures
    by Robert Kollmann & Werner Roeger & Jan in'tVeld
  • 2012 The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008
    by Hermann Buslei & Martin Simmler
  • 2012 Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income
    by Frank M. Fossen & Martin Simmler
  • 2012 How Do Taxes Affect Investment When Firms Face Financial Constraints?
    by Martin Simmler
  • 2012 Tax Rates as Strategic Substitutes
    by Ruud A. de Mooij & Hendrik Vrijburg
  • 2012 Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
    by Harry Huizinga & Johannes Voget & Wolf Wagner
  • 2012 Corporate Taxation and Exports
    by Daniela Federici & Valentino Parisi
  • 2012 Entrepreneurial innovations and taxation
    by Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars
  • 2012 Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
    by Huizinga, Harry & Voget, Johannes & Wagner, Wolf
  • 2012 Transparency, Tax Pressure and Access to Finance
    by Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto
  • 2012 Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures
    by Kollmann, Robert & Roeger, Werner & Veld, Jan in't
  • 2012 The causal effects of an industrial policy
    by Criscuolo, Chiara & Martin, Ralf & Overman, Henry G & Van Reenen, John
  • 2012 Una estimación de la adulteración y la falsificación de bebidas alcohólicas en Colombia
    by Juan Gonzalo Zapata & Adriana Sabogal & Ana Cecilia Montes & Germán Rodríguez
  • 2012 Efectividad estimada de algunos de los principales instrumentos de política agrícola en Colombia
    by Ricardo Argüello
  • 2012 Should Tax Policy Favor High- or Low-Productivity Firms?
    by Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer
  • 2012 Taxation of Firms with Unknown Mobility
    by Johannes Becker & Andrea Schneider
  • 2012 Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
    by Christian Josef Bauer & Dominika Langenmayr
  • 2012 A Commitment Theory of Subsidy Agreements
    by Daniel Brou & Michele Ruta
  • 2012 Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
    by Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser
  • 2012 Bringing French Public Debt Down: The Options for Fiscal Consolidation
    by Balazs Egert
  • 2012 Mitigating Liquidity Constraints: Public Export Credit Guarantees in Germany
    by Gabriel J. Felbermayr & Inga Heiland & Erdal Yalcin
  • 2012 Italy's ACE Tax and its Effect on a Firm's Leverage
    by Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti
  • 2012 Wages and International Tax Competition
    by Sebastian Krautheim & Tim Schmidt-Eisenlohr
  • 2012 Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs
    by Marcel Gérard & Savina Princen
  • 2012 Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
    by Dhammika Dharmapala & Nadine Riedel
  • 2012 Business Taxes and the Electoral Cycle
    by Dirk Foremny & Nadine Riedel
  • 2012 Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE
    by Savina Princen
  • 2012 Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe
    by Boryana Madzharova
  • 2012 The Causal Effects of an Industrial Policy
    by Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen
  • 2012 Taxes, Cigarette Consumption, and Smoking Intensity: Reply
    by Jérôme Adda & Francesca Cornaglia
  • 2012 Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme
    by Ralf Martin & Mirabelle Muûls & Ulrich J. Wagner & Laure B. de Preux
  • 2012 The Causal Effects of an Industrial Policy
    by Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen
  • 2012 In brief: Can industrial policy boost jobs?
    by Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen
  • 2012 The polluter-doesn't-pay principle
    by Ralf Martin & Ulrich J. Wagner & Laure B. de Preux
  • 2012 the Hole in Ontario's Budget: WSIB's Unfunded Liability
    by Colin Busby & Finn Poschmann
  • 2012 the Hole in Ontario's Budget: WSIB's Unfunded Liability
    by Colin Busby & Finn Poschmann
  • 2012 Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
    by Sebastian Eichfelder & Chantal Kegels
  • 2012 Investment, accounting, and the salience of the corporate income tax
    by Jesse Edgerton
  • 2012 What do we know about corporate tax competition?
    by Michael Devereux & Simon Loretz
  • 2012 The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
    by Theresa Lohse & Nadine Riedel & Christoph Spengel
  • 2012 International Taxation and Cross-Border Banking
    by Harry Huizinga & Johannes Voget & Wolf Wagner
  • 2012 International Taxation and Cross-Border Banking
    by Harry Huizinga & Johannes Voget & Wolf Wagner
  • 2012 Multinational Firms Mitigate Tax Competition
    by Johannes Becker & Nadine Riedel
  • 2012 The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    by Michael Devereux & Li Liu & Simon Loretz
  • 2012 Corporate Taxes and Internal Borrowing within Multinational Firms
    by Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser
  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen
  • 2012 The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
    by Laura Kawano & Joel Slemrod
  • 2012 Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
    by Clemens Fuest & Andreas Peichl & Sebastian Siegloch
  • 2012 Issues in the Design of Taxes on Corporate Profit
    by Michael P. Devereux
  • 2012 Taxes and the Location of Targets
    by Wiji Arulampalam & Michael P. Devereux & Federica Liberini
  • 2012 Exploring the Role Delaware Plays as a Tax Haven
    by Scott D. Dyreng & Bradley P. Lindsey & Jacob R. Thornock
  • 2012 Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens
    by Giorgia Maffini
  • 2012 Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
    by Li Liu
  • 2012 A Journey from a Corruption Port to a Tax Haven
    by Shafik Hebous & Vilen Lipatov
  • 2012 Trends in UK BERD after the Introduction of R&D Tax Credits
    by Steve R. Bond & Irem Guceri
  • 2012 Asymmetric Competition among Nation States: A Differential Game Approach
    by Yutao Han & Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou
  • 2012 Should tax policy favor high- or low-productivity firms?
    by Dominika Langenmayr & Andreas Haufler & Christian J. Bauer
  • 2012 Influence Of The Social Contributions On The Enterprise Behaviour
    by Mihaila, Nicoleta
  • 2012 The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?
    by Julia Braun
  • 2012 Taxes applying to capital investment acquisition
    by Aura Emanuela DOMIL & Alin Emanuel ARTENE
  • 2012 The relationship between government and business r&d expenditure in the European Union
    by Nicolae BACILA
  • 2012 The Vat Scheme Upon Collection – Advantages And Disadvantages For Romanian Companies
    by MARUŞA BECA
  • 2012 Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania
    by Bebeşelea Mihaela
  • 2012 Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals
    by Andreas Oestreicher & Reinald Koch
  • 2012 La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche
    by Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri
  • 2012 The Impact of Public R&D Funding on Open Innovation
    by Pekka SALMI
  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian
  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian
  • 2012 Progressive or "Flat" Tax - Economic and Political Dilemma
    by Beáta Blechová
  • 2012 The Effect of Investment Incentives on Investment in Czech Republic
    by Peter Bolcha & Alena Zemplinerová
  • 2012 Transfer Prices in International Business
    by Alexej Sato
  • 2012 Limits to the Price Formation: Possibilities and Implications of Setting a Common Interest Rates
    by Jiří Jakoubek
  • 2012 Bank Taxes in the European Union
    by Levente Kovács
  • 2012 Competition Policy in Europe – Temporary or Long-Lasting Changes?
    by Éva Voszka
  • 2012 VAT Collection to Collection: Advantages and Disadvantages
    by Roxana Ispas
  • 2012 Consideration Regarding the Taxation in Finland and Romania
    by Elena Lucia Croitoru & Mihai Dragoș Ungureanu
  • 2012 VAT Revenues in Romania: An Econometric Approach
    by Cuceu Ionuþ Constantin & Vãidean Viorela Ligia & ªarlea Mihaela
  • 2012 The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction
    by Beca Maruºa
  • 2012 Tax and Accounting Issues in Supply Chain
    by Mihaela Stet
  • 2012 The Need of Avoiding the Double International Assessment
    by Cibotariu Irina-ªtefana & Apetri Aniºoara-Niculina
  • 2012 The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies
    by Beca Maruºa & ªerban Elena Claudia
  • 2012 Taxation Of Financial Sector After The Crisis In The European Union
    by Mara Eugenia-Ramona
  • 2012 Financial Reporting for Financial Instruments
    by Ryan, Stephen G.
  • 2012 Taxation of Multinational Corporations
    by Blouin, Jennifer
  • 2012 The Nexus of Corporate Income Taxation and Multinational Activity
    by Johannes Becker & Clemens Fuest
  • 2012 Tax Compliance Costs: A Business-Administration Perspective
    by Sebastian Eichfelder & Michael Schorn
  • 2012 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
    by Ralf Ewert & Rainer Niemann
  • 2012 Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms
    by Robert Krämer & Vilen Lipatov
  • 2012 Wie können sich Hochschulen in stärkerem Ausmaß selbst finanzieren? – Das Beispiel Sachsen-Anhalt –
    by Peter Franz
  • 2012 Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment
    by Viktor Synchak
  • 2012 Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures
    by Constantin Cucosel
  • 2012 La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España
    by Lourdes Jerez Barroso & Fidel Picos Sánchez
  • 2012 Recent Advances in Optimal Income Taxation
    by Robin Boadway
  • 2012 Aree naturali protette e strumenti di analisi per la pianificazione degli investimenti
    by Fabio Carlucci & Andrea Cirà & Carlo Migliardo
  • 2012 The effect of subsidising firms on voting behaviour: Evidence from Fremish elections
    by Caroline Buts & Marc Jegers & Dimi Jottier
  • 2012 Country risk, country size, and tax competition for foreign direct investment
    by Sanjo, Yasuo
  • 2012 Tax incentives and R&D activity: Firm-level evidence from Taiwan
    by Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse
  • 2012 Do R&D subsidies affect SMEs’ access to external financing?
    by Meuleman, Miguel & De Maeseneire, Wouter
  • 2012 How low business tax rates attract MNE activity: Municipality-level evidence from Germany
    by Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria
  • 2012 The politician and his banker — How to efficiently grant state aid
    by Hainz, Christa & Hakenes, Hendrik
  • 2012 International taxation and multinational firm location decisions
    by Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan
  • 2012 The impact of thin-capitalization rules on the capital structure of multinational firms
    by Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg
  • 2012 Partisan politics in corporate taxation
    by Osterloh, Steffen & Debus, Marc
  • 2012 Even small trade costs restore efficiency in tax competition
    by Becker, Johannes & Runkel, Marco
  • 2012 Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley
    by Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk
  • 2012 Trading market access for technology? Tax incentives, foreign direct investment and productivity spillovers in China
    by Deng, Ziliang & Falvey, Rod & Blake, Adam
  • 2012 Joint non-OPEC carbon taxes and the transfer of OPEC monopoly rents
    by Dong, Yan & Whalley, John
  • 2012 Research in accounting for income taxes
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.
  • 2012 The incentives for tax planning
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.
  • 2012 Corporate taxation and the choice of patent location within multinational firms
    by Karkinsky, Tom & Riedel, Nadine
  • 2012 Taxing banks fairly
    by Mullineux, Andrew W.
  • 2012 Corporate tax effects on the quality and quantity of FDI
    by Becker, Johannes & Fuest, Clemens & Riedel, Nadine
  • 2012 Firms' financial choices and thin capitalization rules under corporate tax competition
    by Haufler, Andreas & Runkel, Marco
  • 2012 The direct incidence of corporate income tax on wages
    by Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia
  • 2012 Debt shifting and ownership structure
    by Schindler, Dirk & Schjelderup, Guttorm
  • 2012 Cross-border tax effects on affiliate investment—Evidence from European multinationals
    by Becker, Johannes & Riedel, Nadine
  • 2012 Broadening the tax base of neutral business taxes
    by Ruf, Martin
  • 2012 Tax structure and growth: How robust is the empirical evidence?
    by Xing, Jing
  • 2012 Transfer pricing policy and the intensity of tax rate competition
    by Becker, Johannes & Fuest, Clemens
  • 2012 Tax competition for foreign direct investment under information uncertainty
    by Zambujal-Oliveira, J.
  • 2012 Progressive services, asymptotically stagnant services, and manufacturing: Growth and structural change
    by Kapur, Basant K.
  • 2012 The marginal cost of public funds and tax reform in Africa
    by Auriol, Emmanuelle & Warlters, Michael
  • 2012 Wie können Ziele der EU und regionale Strategien verbunden werden?
    by Anne Schopp
  • 2012 Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen
    by Stefan Bach & Martin Beznoska
  • 2012 Kampf gegen Gewinnverlagerung: wie haben Unternehmen auf die Zinsschranke reagiert?
    by Hermann Buslei & Martin Simmler
  • 2012 Zinsschranke greift trotz Freigrenze
    by Hermann Buslei & Laura Brandstetter & Natalie Roetker & Martin Simmler
  • 2012 Abgeltungssteuer begünstigt Fremdfinanzierung
    by Frank M. Fossen & Martin Simmler
  • 2012 El Mercado Bio-combustible : Escenarios hipotéticos
    by Juan Manuel Dominguez Andrade
  • 2012 The taxation of passive foreign investment: lessons from German experience
    by Martin Ruf & Alfons J. Weichenrieder
  • 2012 The effects of labour unions on international capital tax competition
    by Nelly Exbrayat & Carl Gaigné & Stéphane Riou
  • 2012 Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes
    by Adam Found & Peter Tomlinson
  • 2012 Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes
    by Adam Found & Peter Tomlinson
  • 2012 Evaluation of the New Széchenyi Plan’s enterprise-development interventions – suggestions for improving the Plan’s efficiency and effectiveness
    by VALER JOBBAGY
  • 2012 Tax Neutrality and Tax Expenses in the Practice of Bulgaria
    by Nikolay Galabov
  • 2012 Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud
    by Silvia Fedeli & Francesco Forte
  • 2012 The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
    by Dan Dacian Cuzdriorean & Dumitru Matis
  • 2012 The Mirrlees Review
    by Martin Feldstein
  • 2012 The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
    by Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim
  • 2012 The Effects of Tax Shocks on Output: Not So Large, but Not Small Either
    by Roberto Perotti
  • 2011 Preţurile de transfer într-o perioadă de recesiune economică – o abordare teoretică şi empirică
    by Chitic Olivia, Birman Andrei
  • 2011 Taxation, R&D tax incentives and patent application in Europe
    by Ernst, Christof & Spengel, Christoph
  • 2011 Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
    by Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph
  • 2011 Taxation and Incorporation
    by Keuschnigg, Christian & Egger, Peter & Winner, Hannes
  • 2011 Tax Losses and Firm Investment: Evidence from Tax Statistics
    by Walch, Florian & Dwenger, Nadja
  • 2011 The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
    by Goerke, Laszlo
  • 2011 Why foreign ownership may be good for you
    by Egger, Hartmut & Kreickemeier, Udo
  • 2011 The dividends received deduction in the corporate income tax and cost of capital
    by Rumpf, Dominik
  • 2011 The effects of cooperative R&D subsidies and subsidized cooperation on employment growth
    by Broekel, Tom & Schimke, Antje & Brenner, Thomas
  • 2011 The hidden burden of the income tax: Compliance costs of German individuals
    by Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen
  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor
  • 2011 Impact of Reductions and Exemptions in Energy Taxes and Levies on German Industry
    by Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander
  • 2011 Auswirkungen der Entlastungsregelungen von Energiesteuern und -abgaben auf die deutsche Industrie
    by Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander
  • 2011 Steuern, Wettbewerb und Wettbewerbsneutralität
    by Haucap, Justus
  • 2011 The capital gains tax: A curse but also a blessing for venture capital investment
    by Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin
  • 2011 Economic analysis of advance tax rulings
    by Diller, Markus & Vollert, Pia
  • 2011 The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms
    by Schanz, Deborah & Theßeling, Holger
  • 2011 Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms
    by Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg
  • 2011 The Design of Capital Income Taxation: Reflections on the Mirrlees Review
    by Keuschnigg, Christian
  • 2011 The Rise, Expansion, and Decline of the Italian Wool-Based Textile Industries, 1100-1730: a study in international competition, transaction costs, and comparative advantage
    by John H. Munro
  • 2011 From IRAP to CBIT: Tax distortions and redistributive effects
    by Manzo Marco & Monteduro Maria Teresa
  • 2011 Taxation trends in the European Union: 2011 edition
    by European Commission
  • 2011 A retrospective evaluation of elements of the EU VAT system
    by Institute for Fiscal Studies
  • 2011 Transfer pricing and developing countries
    by PriceWaterhouseCoopers
  • 2011 VAT in the Public Sector and Exemptions in the Public Interest
    by Copenhagen Economics & KPMG
  • 2011 Innovation of Energy Technologies: the role of taxes
    by Copenhagen Economics
  • 2011 Elasticities of Financial Instruments, Profits and Remuneration
    by Copenhagen Economics
  • 2011 Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
    by European Commission
  • 2011 Understanding U.S. Corporate Tax Losses
    by Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel
  • 2011 Capital Income Taxation and Progressivity in a Global Economy
    by Rosanne Altshuler & Benjamin Harris & Eric Toder
  • 2011 Do EU15 countries compete over labour taxes?
    by B. MERLEVEDE & G. RAYP & S. VAN PARYS & T. VERBEKE
  • 2011 Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries
    by Francesco Crespi & Cristiano Antonelli
  • 2011 The effects of cooperative R and D subsidies and subsidized cooperation on employment growth
    by Tom Broekel & Antje Schimke & Thomas Brenner
  • 2011 A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP
    by Cebula, Richard & Foley, Maggie
  • 2011 Исследование Равновесий Налоговой Конкуренции В Условиях Монополистической Конкуренции Налогоплательщиков
    by Kolesnik, Georgiy & Leonova, Natalia
  • 2011 Subsidy and export: Malaysian case
    by Abu Mansor, Shazali & Abdul Karim, Bakri
  • 2011 The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
    by Mark, Skidmore & Chad, Cotti & James, Alm
  • 2011 Viewing tax policy through party-colored glasses: What German politicians believe
    by Janeba, Eckhard & Heinemann, Friedrich
  • 2011 Estimating the impact of investment tax credits on aircraft demand
    by Mackay, Daniel
  • 2011 Economic crisis and taxation in Europe
    by Luigi, Bernardi
  • 2011 Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
    by Luigi, Bernardi
  • 2011 Die relative Steuerlast mittelständischer Kapitalgesellschaften
    by Gebhardt, Heinz & Siemers, Lars-H. R.
  • 2011 Change-over within little scope: On the decision neutrality of recent tax reform proposals
    by Siemers, Lars-H. R. & Zöller, Daniel
  • 2011 A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants
    by Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins
  • 2011 Bringing French Public Debt Down: The Options for Fiscal Consolidation
    by Balázs Égert
  • 2011 How Would EU Corporate Tax Reform Affect US Investment in Europe?
    by Michael P. Devereux & Simon Loretz
  • 2011 The Value-Added Tax Reform Puzzle
    by Jing Cai & Ann Harrison
  • 2011 Payout Taxes and the Allocation of Investment
    by Bo Becker & Marcus Jacob & Martin Jacob
  • 2011 Separating the Opposing Effects of Bilateral Tax Treaties
    by Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly
  • 2011 Who Offers Tax-Based Business Development Incentives?
    by R. Alison Felix & James R. Hines, Jr.
  • 2011 Tax Policy and the Efficiency of U.S. Direct Investment Abroad
    by Mihir A. Desai & C. Fritz Foley & James R. Hines Jr.
  • 2011 Cross-Country Comparisons of Corporate Income Taxes
    by Kevin S. Markle & Douglas A. Shackelford
  • 2011 Capital Taxes with Real and Financial Frictions
    by Jason M. DeBacker
  • 2011 Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform
    by Jaan Masso & Jaanika Meriküll & Priit Vahter
  • 2011 L'Etat peut-il rendre compétitif les clubs de football français
    by Sébastien Dessus & Gaël Raballand
  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Nadja Dwenger & Pia Rattenhuber & Viktor Steiner
  • 2011 Taxing the financial sector in the European Union
    by Danuse Nerudova
  • 2011 Corporate taxes and the location of FDI in Europe using firm-level data
    by Tomas Silva & Sergio Lagoa
  • 2011 Asymmetric Competition among Nation States. A differential game approach
    by Yutao Han & Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou
  • 2011 Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
    by Langenmayr, Dominika
  • 2011 Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
    by Bauer, Christian & Langenmayr, Dominika
  • 2011 Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?
    by Bauer, Christian & Langenmayr, Dominika
  • 2011 Economic integration and the optimal corporate tax structure with heterogeneous firms
    by Bauer, Christian & Davies, Ronald B. & Haufler, Andreas
  • 2011 Entrepreneurial innovations and taxation
    by Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars
  • 2011 Anti-agglomeration Subsidies with Heterogeneous Firms
    by Toshihiro Okubo
  • 2011 International Debt Shifting: Do Multinationals Shift Internal or External Debt?
    by Jarle M�en & Dirk Schindler & Guttorm Schjelderup & Julia Tropina
  • 2011 Debt Shifting and Ownership Structure
    by Dirk Schindler & Guttorm Schjelderup
  • 2011 Steuervergünstigungen in Deutschland 2005–2012
    by Alfred Boss
  • 2011 Tax Rate and Tax Base Competition for Foreign Direct Investment
    by Peter Egger & Horst Raff
  • 2011 The Detaxation of Overtime Hours: Lessons from the French Experiment
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    by Adão Carvalho
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  • 2011 Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?
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    by Michal Ptak
  • 2011 Motor Fuel Taxes And The Environmental Protection
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    by Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya
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    by Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter
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    by Sergey Sinelnikov-Murylev & Elena Shkrebela
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    by Voget, Johannes
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    by Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro
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    by Dischinger, Matthias & Riedel, Nadine
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    by European Commission
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    by Copenhagen Economics
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    by European Commission
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    by ZEW
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    by European Commission
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    by European Commission
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    by Copenhagen Economics
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    by Alfred Boss
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    by Ferdinand Mittermaier & Johannes Rincke
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    by Gobillon, Laurent & Magnac, Thierry & Selod, Harris
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    by TODEROIU, Filon
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    by Södersten, Jan & Lindhe, Tobias
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    by Wiberg, Magnus
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    by Lockwood, Ben
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    by Gobillon, Laurent & Magnac, Thierry & Selod, Harris
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  • 2010 How should Financial Intermediation Services be Taxed?
    by Benjamin Lockwood
  • 2010 Even Small Trade Costs Restore Efficiency in Tax Competition
    by Johannes Becker & Marco Runkel
  • 2010 State Corporation Income Taxation - An Economic Perspective on Nexus
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    by Johannes Becker
  • 2010 Redistributive Income Taxation under Outsourcing and Foreign Direct Investment
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  • 2010 Multinational Capital Structure and Tax Competition
    by Matthias Wrede
  • 2010 Multinationals, Minority Ownership and Tax-Efficient Financing Structures
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    by Alessandro Fedele & Paolo Panteghini & Sergio Vergalli
  • 2010 Profit Shifting by Debt Financing in Europe
    by Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi
  • 2010 Enhanced Cooperation in an Asymmetric Model of Tax Competition
    by Hendrik Vrijburg & Ruud A. De Mooij
  • 2010 Profit Taxation and Finance Constraints
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  • 2010 Mergers in Fiscal Federalism
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    by Benjamin Alarie & Finn Poschmann
  • 2010 Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation
    by Benjamin Alarie & Finn Poschmann
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    by Kerstin Schneider & Claudia Wesselbaum-Neugebauer
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  • 2010 Corporate taxation and capital accumulation
    by Stephen Bond & Jing Xing
  • 2010 How Should Financial Intermediation Services be Taxed?
    by Ben Lockwood
  • 2010 Corporate tax effects on the quality and quantity of FDI
    by Johannes Becker & Clemens Fuest & Nadine Riedel
  • 2010 Corporate tax regime and international allocation of ownership
    by Johannes Becker & Marco Runkel
  • 2010 Headquarter Relocations and International Taxation
    by Johannes Voget
  • 2010 Evaluating Neutrality Properties of Corporate Tax Reforms
    by Michael P. Devereux & Simon Loretz
  • 2010 Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
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  • 2010 The Role of Headquarters in Multinational Profit Shifting Strategies
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  • 2010 Corporate tax consolidation and enhanced coorporation in the European Union
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  • 2010 Allgemeine Steuerlehre
    by Homburg, Stefan
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  • 2009 The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment
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  • 2009 Corporate Income Taxation of Multinationals and Fiscal Equalization
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  • 2009 Retrospective Capital Gains Taxation in the Real World
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  • 2009 Profit Shifting and Measured Productivity of Multinational Firms
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  • 2009 Taxing Risky Investment
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  • 2009 Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
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  • 2007 Contracting out: Dutch municipalities reject the solution for the VAT-distortion
    by Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M.
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    by Lokshin, Boris & Mohnen, Pierre
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    by Mohnen, Pierre & Bérubé, Charles
  • 2007 Increasing the efficiency of the 'Studi di Settore' might backfire
    by Marchese, Carla & Privileggi, Fabio
  • 2007 Targeted Transfers, Investment Spillovers, and the Tax Environment
    by Lynne Pepall & Daniel Richards
  • 2007 Complementary research strategies, first-mover advantage and the inefficiency of patents
    by Luigi Bonatti
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    by Hainz, Christa & Hakenes, Hendrik
  • 2007 Taxation trends in the European Union: 2007 edition
    by European Commission
  • 2007 Corporate tax policy and incorporation in the EU
    by Ruud de Mooij & Gaetan Nicodeme
  • 2007 Corporate tax policy and incorporation in the EU
    by Ruud A. de Mooij & Gaëtan Nicodème
  • 2007 Capital Structure and International Debt Shifting
    by Harry Huizinga & Luc Laeven & Gaëtan Nicodème
  • 2007 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income
    by Harry Grubert & Rosanne Altshuler
  • 2007 No Taxation without Infrastructure
    by Stefan Gruber & Luigi Marattin
  • 2007 Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy
    by Møen, Jarle
  • 2007 Tax incentives for R&D and firm dynamics (in Finnish with English abstract and summary)
    by Määttänen, Niku & Maliranta, Mika
  • 2007 State Aid Policies and Underground Activities
    by Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis
  • 2007 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
    by Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca
  • 2007 Quelles solutions à la hausse continue de la facture publique pétrolière : maintien des appuis à la consommation ou libre fixation des prix par le marché ?
    by Diagne, Youssoupha S & Diop, Mouhamadou M
  • 2007 Small Firm Size and Health Insurance: A Private Enterprise Perspective
    by Cebula, Richard
  • 2007 What can we learn from privately held firms about executive compensation?
    by Cole, Rebel & Mehran, Hamid
  • 2007 The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
    by Filoso, Valerio
  • 2007 Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
    by Villani, Salvatore
  • 2007 Das georgische Steuersystem im Transformationsprozess
    by Khokrishvili, Elguja
  • 2007 Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien
    by Petersen, Hans-Georg
  • 2007 Fiscal Policy in Developing Countries: A Synoptic View
    by Raghbendra Jha
  • 2007 Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano
    by M. Ziliotti & D. Benedetti
  • 2007 Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs
    by Ronald B. Davies & Carsten Eckel
  • 2007 Tax Competition for Heterogeneous Firms with Endogenous Entry
    by Ronald B. Davies & Carsten Eckel
  • 2007 Measuring Commercial Bank Profitability: Proceed With Caution
    by R. Alton Gilbert & David C. Wheelock
  • 2007 Using Tax Return Data to Simulate Corporate Marginal Tax Rates
    by John R. Graham & Lillian F. Mills
  • 2007 Taxes and the Global Allocation of Capital
    by David Backus & Espen Henriksen & Kjetil Storesletten
  • 2007 Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford
  • 2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts
    by George A. Plesko
  • 2007 Taxes, Institutions and Foreign Diversification Opportunities
    by Mihir A. Desai & Dhammika Dharmapala
  • 2007 Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
    by James Poterba & Nirupama Rao & Jeri Seidman
  • 2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
    by Douglas A. Shackelford & Joel Slemrod & James M. Sallee
  • 2007 Subsidizing Extra Jobs: Promoting Employment by Taming the Unions
    by Andreas Knabe & Ronnie Schöb
  • 2007 Subsidy Competition and the Role of Firm Ownership
    by Mittermaier, Ferdinand
  • 2007 Profit Shifting by Multinationals: Indirect Evidence from European Micro Data
    by Dischinger, Matthias
  • 2007 Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?
    by Haufler, Andreas & Wooton, Ian
  • 2007 Creating Jobs Through Public Subsidies: An Empirical Analysis
    by Sourafel Girma & Holger Görg & Eric Strobl & Frank Walsh
  • 2007 Creating Jobs Through Public Subsidies: An Empirical Analysis
    by Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank
  • 2007 Imperfect Transmission of Tacit Knowledge and Other Barriers to Entrepreneurship
    by Vesa Kanniainen & Panu Poutvaara
  • 2007 Imperfect Transmission of Tacit Knowledge and Other Barriers to Entrepreneurship
    by Kanniainen, Vesa & Poutvaara, Panu
  • 2007 Integrating Income Tax and National Insurance: an interim report
    by Stuart Adam & Glen Loutzenhiser
  • 2007 Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach
    by Néstor Duch & Daniel Montolio & Mauro Mediavilla
  • 2007 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
    by Auriol, Emmanuelle & Warlters, Michael
  • 2007 Taxes and Decision Rights in Multinationals
    by Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm
  • 2007 When do R&D subsidies boost innovation? Revisiting the inverted U-shape
    by Kilponen , Juha & Santavirta, Torsten
  • 2007 Duopolistic Competition, Taxes, and the Arm's-Length Principle
    by Korn, Evelyn & Lengsfeld, Stephan
  • 2007 Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009
    by Homburg, Stefan & Houben, Henriette & Maiterth, Ralf
  • 2007 The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis
    by Céline Azémar & Andrew Delios
  • 2007 Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)
    by Seppo Kari & Hanna Karikallio & Jukka Pirttilä
  • 2007 Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
    by Seppo Kari & Hanna Karikallio
  • 2007 Nordic Dual Income Taxation of Entrepreneurs
    by Seppo Kari & Vesa Kanniainen & Jouko Ylä-Liedenpohja
  • 2007 Réduction du temps de travail, coût du travail, chômage et inégalités : une revue de la littérature
    by Fabrice Gilles
  • 2007 The economic analysis of state aid: Some open questions
    by Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson
  • 2007 Foreign Direct Investment, Tax Competition and Social Expenditure
    by Holger Görg & Hassan Molana & Catia Montagna
  • 2007 How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany
    by Frank M. Fossen & Stefan Bach
  • 2007 Contracting out: Dutch municipalities reject the solution for the VAT-distortion
    by Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M.
  • 2007 Will Corporate Tax Consolidation improve Efficiency in the EU ?
    by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa
  • 2007 Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis
    by Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij
  • 2007 Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
    by Ruud A. de Mooij & Gaetan Nicodeme
  • 2007 International Profit Shifting within European Multinationals
    by Huizinga, Harry & Laeven, Luc
  • 2007 Will corporate tax consolidation improve efficiency in the EU?
    by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa
  • 2007 Optimal taxation of entrepreneurial capital with private information
    by Stefania Albanesi
  • 2007 Measuring the Effectiveness of R&D tax credits in the Netherlands
    by Boris Lokshin & Pierre Mohnen
  • 2007 Are Firms That Received R&D Subsidies More Innovative?
    by Charles Bérubé & Pierre Mohnen
  • 2007 Reform der Gemeindefinanzen
    by Thiess Büttner
  • 2007 Exports, Foreign Direct Investment and the Costs of Corporate Taxation
    by Christian Keuschnigg
  • 2007 Profit Shifting in the EU: Evidence from Germany
    by Alfons Weichenrieder
  • 2007 Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?
    by Andreas Haufler & Ian Wooton
  • 2007 Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
    by Thiess Buettner & Georg Wamser
  • 2007 State Investment Tax Incentives: A Zero-Sum Game?
    by Robert S. Chirinko & Daniel J. Wilson
  • 2007 Saving Taxes Through Foreign Plant Ownership
    by Peter Egger & Wolfgang Eggert & Hannes Winner
  • 2007 Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
    by Johannes Becker & Clemens Fuest
  • 2007 Geographic Redistribution of the U.S. Manufacturing and The Role of State Development Policy
    by Yoonsoo Lee
  • 2007 Flaherty's Missed Opportunity
    by Duanjie Chen
  • 2007 Flaherty's Missed Opportunity
    by Duanjie Chen
  • 2007 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
    by Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru
  • 2007 Taxing Foreign Profits with International Mergers and Acquisitions
    by Johannes Becker & Clemens Fuest
  • 2007 A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
    by Christoph Spengel & Carsten Wendt
  • 2007 Corporate Tax Policy and Incorporation in the EU
    by Ruud A. de Mooij & Gaëtan Nicodème
  • 2007 Tax Competition for International Producers and the Mode of Foreign Market Entry
    by Ronald B Davies & Hartmut Egger & Peter Egger
  • 2007 Exports, Foreign Direct Investment and the Costs of Corporate Taxation
    by Christian Keuschnigg
  • 2007 The Effects of EU Formula Apportionment on Corporate Tax Revenues
    by Michael P Devereux & Simon Loretz
  • 2007 Occupational Choice and the Quality of Entrepreneurs
    by Eren Inci
  • 2007 Subsidy competition and the role of firm ownership
    by Ferdinand Mittermaier
  • 2007 Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach
    by Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla
  • 2007 Kosten der Erhebung von Unternehmenssteuern in Deutschland
    by Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller
  • 2007 Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung
    by Homburg, Stefan
  • 2007 Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008
    by Homburg, Stefan & Houben, Henriette & Maiterth, Ralf
  • 2007 Die Zinsschranke - eine beispiellose Steuerinnovation
    by Homburg, Stefan
  • 2007 Trends in aggregate measures of Australia’s corporate tax level
    by John Clark & Brant Pridmore & Nicholas Stoney
  • 2007 The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions
    by Caren Sureth & Dirk Langeleh
  • 2007 Who Benefits from Credit Subsidies?
    by Eleonora Patacchini
  • 2007 Standing of Property Taxation in the Czech Republic
    by Lenka Láchová
  • 2007 Recent trends in corporate income tax
    by K. Van Cauter & L. Van Meensel
  • 2007 Trend in the financial structure and results of firms in 2006
    by Fabienne Verduyn & David Vivet
  • 2007 Germany's Company Tax Reform Act of 2008
    by Stefan Homburg
  • 2007 Moving Towards Dual Income Taxation in Europe
    by Bernd Genser & Andreas Reutter
  • 2007 Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
    by John W. Diamond & George R. Zodrow
  • 2007 Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms
    by Keiichi Kubota & Hitoshi Takehara
  • 2007 Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note
    by Luis H. R. Alvarez & Erkki Koskela
  • 2007 Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
    by Benczúr, Péter
  • 2007 Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen
    by Tony Mudrack
  • 2007 Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis
    by Filippo Oropallo & Valentino Parisi
  • 2007 Dividends Provisions in Croatian Double Taxation Agreements
    by Marjeta Tomulic Vehovec
  • 2007 Imposición y bienestar social bajo discriminación espacial de precios
    by F. Javier Casado Izaga
  • 2007 Problems of taxation of non"commercial organizations in Russia
    by Sergey Sinelnikov-Murylev & Ilya Trunin
  • 2007 The Impact of EU Law on National Dividend Tax Systems
    by Evgenia Chatziioakeimidou
  • 2007 Comparing Effective Corporate Tax Rates
    by Gaëtan Nicodème
  • 2007 The Achilles Heel of the Dual Income Tax: The Norwegian Case
    by Annette Alstadsaeter
  • 2007 Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik
    by Stefan Bach & Hermann Buslei & Nadja Dwenger
  • 2007 Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
    by Doina Maria Radulescu & Michael Stimmelmayr
  • 2007 Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung
    by Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister
  • 2007 Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax
    by Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen
  • 2007 Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf
    by Ralf Maiterth & Heiko Müller
  • 2007 Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
    by Johannes Becker & Clemens Fuest
  • 2007 Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik
    by Margit Schratzenstaller
  • 2007 Sollen multinationale Unternehmen weniger Steuern bezahlen?
    by Andreas Haufler
  • 2007 A spatial analysis of provincial corporate income tax responses: evidence from Canada
    by Sotiris Karkalakos & Christos Kotsogiannis
  • 2007 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
    by Jack M. Mintz
  • 2007 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
    by Jack M. Mintz
  • 2007 Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity
    by Stephen A. Hurwitz & Louis J. Marett
  • 2007 Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity
    by Stephen A. Hurwitz & Louis J. Marett
  • 2007 Excess Baggage: Measuring Air Transportation’s Fiscal Burden
    by Ben Cherniavsky & Benjamin Dachis
  • 2007 Excess Baggage: Measuring Air Transportation’s Fiscal Burden
    by Ben Cherniavsky & Benjamin Dachis
  • 2007 SMEs BENEFITS FOR ECONOMY OF REGION
    by IVANA KRAFTOVÁ & JIRÍ KRAFT
  • 2006 Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant-Level Data
    by Holger Görg & Eric Strobl
  • 2006 Türkiye’nin iktisadi gelişiminde turizm sektörüne sağlanan teşviklerin rolü: Uygulamalı bir araştırma
    by Ozan BAHAR
  • 2006 Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data
    by Overesch, Michael
  • 2006 Determinanten der Arbeitslosigkeitsdauer - neue Erkenntnisse aus der IEB?
    by Winterhager, Henrik
  • 2006 German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach
    by Overesch, Michael & Wamser, Georg
  • 2006 The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions
    by Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg
  • 2006 Taxation and capital structure choice: evidence from a panel of German multinationals
    by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg
  • 2006 Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich
    by Winterhager, Henrik & Pfeiffer, Friedhelm
  • 2006 Private Job Placement Services: A Microeconometric Evaluation for Germany
    by Winterhager, Henrik
  • 2006 Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase
    by Pfeiffer, Friedhelm & Winterhager, Henrik
  • 2006 Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany
    by Winterhager, Henrik & Heinze, Anja & Spermann, Alexander
  • 2006 Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen
    by Menck, Karl Wolfgang & Mutén, Leif
  • 2006 Industrial Policy in an Imperfect World
    by Hodler, Roland
  • 2006 Public policy and venture capital financed innovation: A contract design approach
    by Hirsch, Julia
  • 2006 Discrete investment and tax competition when firms shift profits
    by Stöwhase, Sven
  • 2006 How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals
    by Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred
  • 2006 Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva
    by Hrvoje Šimović
  • 2006 Exports, Foreign Direct Investment and the Costs of Corporate Taxation
    by Christian Keuschnigg
  • 2006 Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation
    by Christian Keuschnigg
  • 2006 Taxation and Technology Adoption: A Hotelling Approach
    by Ziesemer, Thomas & Kriechel, Ben
  • 2006 Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience
    by Richard M. Bird & Jack M. Mintz & Thomas A. Wilson
  • 2006 The GST Cut and Fiscal Imbalance
    by Michael Smart
  • 2006 Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to be Harmonized?
    by Richard M. Bird
  • 2006 The Rise, Expansion, and Decline of the Italian Cloth Industries, 1100 - 1730: a study in conjoncture, transaction costs, and comparative advantage
    by John H. Munro
  • 2006 Taxation trends in the European Union: 2006 edition
    by European Commission
  • 2006 The Achilles Heel of the Dual Income Tax. The Norwegian Case
    by Annette Alstadsæter
  • 2006 Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans
    by Victor Matheson & Robert Baade
  • 2006 Inter-jurisdiction Subsidy Competition for a New Production Plant: What is the Central Government Optimal Policy?
    by Osiris J.Parcero
  • 2006 Testing a Simple Structural Model of Endogenous Growth
    by Patrick Minford & David Meenagh & Jiang Wang
  • 2006 The Tax Incentives on Entrepreneurship and Firms (in Finnish with English abstract and summary)
    by Kanniainen, Vesa
  • 2006 Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa
    by Valkonen, Laura
  • 2006 T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa
    by Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka
  • 2006 Impact of R&D on Productivity - Firm-level Evidence from Finland
    by Ali-Yrkkö, Jyrki & Maliranta, Mika
  • 2006 A Theory of Entry and Exit with Embodied Rate of Technical Change
    by Roberto M Samaniego
  • 2006 Entrepreneurship and Asymmetric Information in Input Markets
    by Robin Boadway & Motohiro Sato
  • 2006 Evaluating the Relative Impact of Fiscal Incentives and Trade Policies on the Returns to Manufacturing in Taiwan 1955-1995
    by Glenn P. Jenkins & Chun-Yan Kuo
  • 2006 Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?
    by Siemers, Lars-H. R. & Zöller, Daniel
  • 2006 Partidos políticos y financiamiento político
    by Mauro, Raul
  • 2006 El Paso Property Tax Abatement Ineffectiveness
    by Fullerton, Thomas & Aragones-Zamudio, Victor
  • 2006 Gemeindefinanzreform und Freie Berufe
    by Zwick, Markus
  • 2006 Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer
    by Merz, Joachim & Zwick, Markus
  • 2006 Good Governance, Trade and Agglomeration
    by Candau, Fabien
  • 2006 Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?
    by Nicodeme, Gaetan
  • 2006 Adjustment costs and the neutrality of income taxes
    by Matt Benge & George Fane
  • 2006 Boosting Innovation Performance in Brazil
    by Carlos H. de Brito Cruz & Luiz de Mello
  • 2006 Taxation, Business Environment and FDI Location in OECD Countries
    by Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo
  • 2006 Which Countries Become Tax Havens?
    by Dhammika Dharmapala & James R. Hines Jr.
  • 2006 Why do firms hold so much cash? A tax-based explanation
    by C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite
  • 2006 Transfer Pricing by U.S.-Based Multinational Firms
    by Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott
  • 2006 Modern Macroeconomics in Practice: How Theory is Shaping Policy
    by Patrick Kehoe & Varadarajan V. Chari
  • 2006 Why Have Corporate Tax Revenues Declined? Another Look
    by Alan J. Auerbach
  • 2006 Optimal Taxation of Entrepreneurial Capital with Private Information
    by Stefania Albanesi
  • 2006 Dividends and Taxes
    by Roger Gordon & Martin Dietz
  • 2006 Capital Levies and Transition to a Consumption Tax
    by Louis Kaplow
  • 2006 Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
    by Jagadeesh Sivadasan & Joel Slemrod
  • 2006 Subsidies to Industry and the Environment
    by David L. Kelly
  • 2006 Company tax coordination cum tax rate competition in the European Union
    by Eggert, Wolfgang & Haufler, Andreas
  • 2006 Preferential tax regimes with asymmetric countries
    by Bucovetsky, Sam & Haufler, Andreas
  • 2006 Die Besteuerung multinationaler Unternehmen
    by Haufler, Andreas
  • 2006 Die Modigliani/Miller-Theoreme und Ausschüttungspolitik
    by Wiese, Jörg
  • 2006 Informationelle Zugänge für die empirische Untersuchung freiberuflicher Existenzgründungen?
    by Peter Paic
  • 2006 Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer
    by Joachim Merz & Markus Zwick
  • 2006 Gemeindefinanzreform und Freie Berufe
    by Markus Zwick
  • 2006 The Theory of Optimal Taxation: What is the Policy Relevance?
    by Peter Birch Sørensen
  • 2006 Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?
    by Alfred Boss
  • 2006 Subventionen in Deutschland: Eine Bestandsaufnahme
    by Alfred Boss & Astrid Rosenschon
  • 2006 Corporate and Personal Income Tax Declarations
    by Laszlo Goerke
  • 2006 Corporate and Personal Income Tax Declarations
    by Goerke, Laszlo
  • 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
    by Frank M. Fossen & Viktor Steiner
  • 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
    by Fossen, Frank M. & Steiner, Viktor
  • 2006 Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany
    by Winterhager, Henrik & Heinze, Anja & Spermann, Alexander
  • 2006 Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany
    by Henrik Winterhager & Anja Heinze & Alexander Spermann
  • 2006 Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina
    by Claudio Agostini & Ileana Raquel Jalile
  • 2006 Econometric Issues in Estimating User Cost Elasticity
    by Schaller, Huntley
  • 2006 The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
    by Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser
  • 2006 The Equity Trap, the Cost of Capital and the Firm´s Growth Path
    by Lindhe, Tobias & Södersten, Jan
  • 2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
    by Engström, Per & Holmlund, Bertil
  • 2006 Taxes and Decision Rights in Multinationals
    by Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm
  • 2006 Valuation, leverage and the cost of capital in the case of depreciable assets
    by Lund, Diderik
  • 2006 Taxation and systematic risk under decreasing returns to scale
    by Lund, Diderik
  • 2006 Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans
    by Victor Matheson & Robert Baade
  • 2006 Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act
    by Michael Funke & Holger Strulik
  • 2006 Discrete Investment and Tax Competition when Firms shift Profits
    by Sven Stöwhase
  • 2006 Working Paper 06-06 - Fiscale O&O-stimuli in België
    by Jeroen Fiers
  • 2006 Seignorage and Capital Taxation: Tax Competition Revisited
    by Miltiadis Makris
  • 2006 Optimal corporation tax: an I.O. approach
    by Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh
  • 2006 Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine
    by Koziarivska Larysa & Oliinyk Andrii
  • 2006 State of Trade and Investments in the Philippines
    by Jenny D. Balboa & Erlinda M. Medalla
  • 2006 Prospects of Wheat and Sugar Trade between India and Pakistan : A Simple Welfare Analysis
    by Abid A. Burki & Mushtaq A. Khan & S.M. Turab Hussain
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  • 2005 Dual Income Taxation: Why and How?
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  • 2005 Taxes and the Financial Structure of German Inward FDI
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  • 2005 Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data
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  • 2005 Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data
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  • 2005 Does Inflation and High Taxes Increase Bank Leverage?
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  • 2005 An analytical model of required returns to equity under taxation with imperfect loss offset
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    by Karzanova Irina
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    by Eremenko Igor & Lisenkova Katerina
  • 2005 Public Debt and the Macroeconomic Stability of Japan
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  • 2005 Environmental Policy and the Location of Foreign Direct Investment in China
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    by Ricardo Pinheiro Alves
  • 2005 Competing for a Duopoly: International Trade and Tax Competition
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    by Luc Godbout & Karine Dumont & Sébastien Raymond
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    by Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy
  • 2005 Production-weighted Estimates of Aggregate Protection in Rich Countries toward Developing Countries
    by David Roodman
  • 2005 Implementing a Dual Income Tax in Germany:Effects on Investment and Welfare
    by Doina Maria Radulescu & Michael Stimmelmayr
  • 2005 Nordic Dual Income Taxation of Entrepreneurs
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    by Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup
  • 2005 Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria
    by Rainer Niemann & Corinna Treisch
  • 2005 Econometric Accounting of the Australian Corporate Tax Rates: a Firm Panel Example
    by Feeny, Simon & Gillman, Max & Harris, Mark N.
  • 2005 Hiring incentives and labour force participation in Italy
    by Piero Cipollone & Corrado Di Maria & Anita Guelfi
  • 2005 Capital Subsidies and the Underground Economy
    by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano
  • 2005 Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip
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  • 2005 BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft
    by Homburg, Stefan
  • 2005 Can Government Policy Influence Industrial Competitiveness: Evidence from Poland and the Czech Republic
    by Iraj Hashi & Darko Hajdukovic & Erjon Luci
  • 2005 The Impact of Petroleum Product Prices on State Economic Conditions: An Analysis of the Economic Base
    by Decker, Christopher S. & Wohar, Mark E.
  • 2005 Capital Budgeting with Taxes under Uncertainty and Irrevesibility
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  • 2005 Impact of foreign direct investment on Croatian manufacturing exports
    by Goran Vuksic
  • 2005 Inversión Privada e Impuestos Corporativos: Evidencia para Chile
    by Rodrigo Cerda & Felipe Larraín
  • 2005 Do Corporate and Personal Income Taxes Affect Incorporation?
    by Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco
  • 2005 Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax
    by José Manuel González-Páramo
  • 2005 Tax Reforms in Italy and in Europe: An Introduction
    by Luigi Bernardi
  • 2005 Corporate Income Tax Reform: The Neglected Issue of Tax Income
    by Ablett, John & Hart, Neil
  • 2005 Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?
    by Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel
  • 2005 The European Commission‘s Proposals for Corporate Tax Harmonization
    by Charles McLure Jr.
  • 2004 Horizontal Versus Vertical Tax Competition: An Empirical Test
    by Mario Jametti & Marius Brülhart
  • 2004 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
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  • 2004 Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries
    by Simon C. Parker & Martin T. Robson
  • 2004 Wide versus Narrow Tax Bases under Optimal Investment Timing
    by Paolo M. Panteghini
  • 2004 Why has the UK corporation tax raised so much revenue?
    by Michael Devereux & Rachel Griffith & Alexander Klemm
  • 2004 International Tax Planning in the Age of ICT
    by Schäfer, Anne & Spengel, Christoph
  • 2004 Optimale Fiskalpolitik und endogenes Wachstum
    by Molzahn, Alexander
  • 2004 Multi-Period Emissions Trading in the Electricity Sector : Winners and Losers
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  • 2004 Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?
    by Kächelein, Holger
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    by DUGUET Emmanuel
  • 2004 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act
    by Michael Funke & Holger Strulik
  • 2004 Corporate Tax Avoidance and High Powered Incentives
    by Mihir A. Desai & Dhammika Dharmapala
  • 2004 Reformulating the Tax Incentive Program in Jordan: Analysis and Recommendations
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  • 2004 Taxation trends in the European Union: 2004 edition
    by European Commission
  • 2004 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
    by Martin Finkenzeller & Christoph Spengel
  • 2004 Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium
    by Christian Valenduc
  • 2004 An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators
    by Claudius Schmidt-Faber
  • 2004 European Tax Survey
    by Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren
  • 2004 Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence
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  • 2004 Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
    by Kiesewetter, Dirk & Lachmund, Andreas
  • 2004 Improving the Capacity to Innovate in Germany
    by Andrés Fuentes & Eckhard Wurzel & Margaret Morgan
  • 2004 Asset Price Cycles, “One-Off” Factors and Structural Budget Balances
    by Nathalie Girouard & Robert W.R. Price
  • 2004 Financial Systems and Economic Growth: An Evaluation Framework for Policy
    by Iris Claus & Veronica Jacobsen & Brock Jera
  • 2004 VAT versus the turnover tax with non-competitive firms
    by Das-Gupta, Arindam
  • 2004 Do Tax Havens Flourish?
    by James R. Hines Jr.
  • 2004 The Economics of Corporate Tax Selfishness
    by Joel Slemrod
  • 2004 Corporate Tax Evasion with Agency Costs
    by Keith J. Crocker & Joel Slemrod
  • 2004 The X Tax in the World Economy
    by David F. Bradford
  • 2004 Corporate Tax Avoidance and High Powered Incentives
    by Mihir A. Desai & Dhammika Dharmapala
  • 2004 Propositions fiscales pour l'emploi
    by Jean-Pierre Galavielle
  • 2004 Do tax sparing agreements contribute to the attraction of FDI in developing countries ?
    by Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli
  • 2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test
    by Marius Brülhart & Mario Jametti
  • 2004 Asymmetric Capital Tax Competition with Profit Shifting
    by Stöwhase, Sven
  • 2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test
    by Marius BRÜLHART & Mario JAMETTI
  • 2004 Steuervergünstigungen in Deutschland: Eine Aktualisierung
    by Alfred Boss & Astrid Rosenschon
  • 2004 Radikale Steuerreform in Deutschland?
    by Alfred Boss
  • 2004 Taxation and Private Investment: Evidence for Chile
    by Rodrigo Vergara
  • 2004 What has been the tax competition experience of the past 20 years?
    by Rachel Griffith & Alexander Klemm
  • 2004 How has the UK corporation tax raised so much revenue?
    by Michael Devereux & Rachel Griffith & Alexander Klemm
  • 2004 Taxation Base in Developing Countries
    by Auriol, Emmanuelle & Warlters, Michael
  • 2004 The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy
    by Igor Eremenko & Katerina Lisenkova
  • 2004 Optimal Policy for Product R&D with Endogenous Quality Ordering: Asymmetric Duopoly
    by Jinji, Naoto & Toshimitsu, Tsuyoshi
  • 2004 Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective
    by Normann, Göran
  • 2004 The Impact of State Corporate Taxes on FDI Location
    by Claudio A. Agostini(Georgetown University/Ilades)
  • 2004 Effects of Equalization Tax on Multinational Investments and Transfer Pricing
    by Seppo Kari & Jouko Ylä-Liedenpohja
  • 2004 Corporate Firm Taxation, Firms Destruction and Long Run Capital Stock
    by Rodrigo A. Cerda
  • 2004 Ownership Restrictions, Tax Competition and Transfer Pricing Policy
    by Diaw, K.
  • 2004 Impact of Selective Reductions in Labor Taxation
    by Olivier, PIERARD
  • 2004 Theft and Taxes
    by Desai, Mihir & Dyck, Alexander & Zingales, Luigi
  • 2004 Risk Shifting, Technology Policy and Sales Contingent Claims: When is Launch Aid to the Aerospace Industry A Subsidy?
    by Kaivanto, Kim & Stoneman, Paul
  • 2004 Is There Regional Tax Competition? Firm Level Evidence for Belgium
    by Crabbé, Karen & Janssen, Boudewijn & Vandenbussche, Hylke
  • 2004 Vertical versus Horizontal Tax Externalities: An Empirical Test
    by Brülhart, Marius & Jametti, Mario
  • 2004 A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
    by Johannes Becker & Clemens Fuest
  • 2004 The Legal Road To Replicating Silicon Valley
    by John Armour & Douglas Cumming
  • 2004 Modelling corporate tax liabilities using company accounts: a new framework
    by Ahmed, S.
  • 2004 Inter-region Competition for FDI
    by Osiris Parcero
  • 2004 A Model of R&D Tax Incentives
    by Eren Inci
  • 2004 Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs
    by Bo Sandemann Rasmussen
  • 2004 On the Possibility and Desirability of Taxing E-Commerce
    by Bo Sandemann Rasmussen
  • 2004 International trends in company tax rates — implications for Australia’s company income tax
    by James Kelly & Robert Graziani
  • 2004 Corporate Income Tax Reform in Switzerland
    by Martin D. Dietz & Christian Keuschnigg
  • 2004 Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability
    by Stefan Bogner & Manfred Frühwirth & Markus Schwaiger
  • 2004 Tax Uncertainty and Investment: A Cross-Country Empirical Examination
    by Kelly D. Edmiston
  • 2004 Incentivos fiscales, inversión en actividades de I+D y estructura de costes. Un análisis por tamaño para una muestra de empresas manufactureras españolas, 1991-1999
    by Mª Angeles Marra Domínguez
  • 2004 Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002
    by Félix Domínguez Barrero
  • 2004 Hiring Incentives and Labour Force Participation in Italy
    by Piero Cipollone & Corrado Di Maria & Anita Guelfi
  • 2004 ¿Quién paga el bienestar" en el Estado de Bienestar? Un estudio multi-países"
    by Anwar Shaikh
  • 2004 Nachtrag: Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
    by Christoph Spengel & Wolfgang Eggert
  • 2004 Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
    by Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder
  • 2004 Die Mehrwertsteuer wird zur Achillesferse der Staatseinnahmen in Europa
    by Gernot Mittler
  • 2004 Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben
    by Dieter Ondracek
  • 2004 Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung
    by Christine Scheel
  • 2004 Ist-Versteuerung und ein Cross-Check-Verfahren
    by Barbara Hendricks
  • 2004 Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten
    by Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer
  • 2004 Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich
    by Markus Achatz
  • 2004 Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes
    by Wilfried Wagner
  • 2004 Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems
    by Kurt Faltlhauser
  • 2004 Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus
    by Alfons Kühn
  • 2004/2005 Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven
    by Seppo Kari & Jouko Ylä-Liedenpohja
  • 2003 Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty
    by Kelly Edmiston & Shannon Mudd & Neven Valev
  • 2003 The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?
    by Spengel, Christoph & Schäfer, Anne
  • 2003 Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
    by Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten
  • 2003 Optimizing German regional policy-2004: A study based on empirical data from 1994 to 2001
    by Tangian, Andranik S.
  • 2003 Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation
    by Harry Huizinga & Gaetan Nicodeme
  • 2003 Cutting the Dividends Tax…and Corporate Governance Too?
    by Dino Falaschetti & Michael Orlando
  • 2003 The Character and Determinants of Corporate Capital Gains
    by Mihir A. Desai & William M. Gentry
  • 2003 Capital Taxation, Globalization, and International Tax Competition
    by Kenneth G. Stewart & Michael C. Webb
  • 2003 Public Taxation and Venture Capital Backed Entrepreneurship
    by Christian Keuschnigg & Soren Bo Nielsen
  • 2003 Optimal Public Policy For Venture Capital Backed Innovation
    by Christian Keuschnigg
  • 2003 Corporate Income Tax Reform in Switzerland
    by Martin D. Dietz & Christian Keuschnigg
  • 2003 Taxation of a Venture Capitalist With a Portfolio of Firms
    by Christian Keuschnigg
  • 2003 Theft and Taxes
    by Mihir A. Desai & Alexander Dyck & Luigi Zingales
  • 2003 Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
    by Jack M. Mintz
  • 2003 Taxing Financial Activity
    by Jack M. Mintz
  • 2003 Corporation Tax Asymmetries and Firm-Level Investment in Canada
    by Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz
  • 2003 Taxation trends in the European Union: 2003 edition
    by European Commission
  • 2003 Corporate environmental protection under uncertainty
    by Iulie Aslaksen & Terje Synnestvedt
  • 2003 The X Tax in the World Economy
    by David F. Bradford
  • 2003 A Study of the Effectiveness of Credit Subsidies: Evidence from a Panel of Italian Firms
    by Grazia Rapisarda & Eleonora Patacchini
  • 2003 Tax Competition for International Producers and the Mode of Foreign Market Entry
    by Ronald B. Davies & Hartmut Egger & Peter Egger
  • 2003 Tax Treaties, Renegotiations, and Foreign Direct Investment
    by Ronald B. Davies
  • 2003 Corporate Taxation of Foreign Direct Investment Income 1991-2001
    by Kwang-Yeol Yoo
  • 2003 Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
    by David F. Bradford
  • 2003 A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
    by Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr.
  • 2003 The Character and Determinants of Corporate Capital Gains
    by Mihir Desai & William M. Gentry
  • 2003 Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal
    by Peter Birch Sørensen
  • 2003 Steuerharmonisierung oder Steuerwettbewerb?
    by Alfred Boss
  • 2003 Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data
    by Corak, Miles & Chen, Wen-Hao
  • 2003 Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data
    by Corak, Miles & Chen, Wen-Hao
  • 2003 Impuestos Óptimos en Empresas
    by Rodrigo Cerda
  • 2003 An examination of the IFS corporation tax forecasting record
    by Suman Basu & Carl Emmerson & Christine Frayne
  • 2003 Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
    by Lindhe, Tobias & Södersten, Jan & Öberg, Ann
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    by Du Rietz, Gunnar & Johansson, Dan
  • 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives
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  • 2003 Employer-sponsored training in stabilisation and growth policy perspectives
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  • 2003 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act
    by Funke, Michael & Strulik, Holger
  • 2003 Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act
    by Michael Funke & Holger Strulik
  • 2003 Tax Competition and Politics: Double-Edged Incentives Revisited
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  • 2003 Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation
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  • 2003 Optimal Public Policy for Venture Capital Backed Innovation
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  • 2003 Tax Competition and Foreign Direct Investment
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  • 2003 Competing for Foreign Direct Investments: A Real Options Approach
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  • 2003 The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
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  • 2003 tax credit policy and firms' behaviour: the case of subsidy to open-end labour contract in italy
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  • 2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans
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  • 2003 Il mecenatismo e la valorizzazione economica della cultura
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  • 2003 Consumer-Based Taxation at the Business Level: The Croatian Experience
    by Helena Blazic & Nikša Nikolic & Mario Pecaric
  • 2003 Gewerbesteuer: reformieren oder ersetzen?
    by Martin Junkernheinrich & Klaus Bräunig & Lorenz Jarass & Albert J. Rädler & Alfons Kühn
  • 2003 Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries
    by Chang Woon Nam & Doina Maria Radulescu
  • 2003 Taxes as a Determinant for Foreign Direct Investment in Europe
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  • 2003 Tax policy on the outskirts of the EU: Greenland
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  • 2002 Anaysal Iktisat
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  • 2002 The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
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  • 2002 Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
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  • 2002 ICT and international corporate taxation: tax attributes and scope of taxation
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  • 2002 Neutrality-based effective tax rates
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  • 2002 Do Countries Compete Over Corporate Tax Rates?
    by Devereux, Michael P & Lockwood, Ben & Redoano, Michela
  • 2002 Start-ups, Venture Capitalists, and the Capital Gains Tax
    by Christian Keuschnigg & Soren Bo Nielsen
  • 2002 Income Replacement and Reemployment Programs in Michigan and Neighboring States
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  • 2002 Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations
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  • 2002 The Effect of the Tax Reform Act of 1986 on the Location of Assets
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  • 2002 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
    by Rosanne Altshuler & Harry Grubert
  • 2002 Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
    by Rosanne Altshuler & T. Scott Newlon & Harry Grubert
  • 2002 Income Taxation when Markets are Incomplete
    by Tirelli, Mario
  • 2002 Sector and size effects on effective corporate taxation
    by Nicodeme, Gaetan
  • 2002 An Analysis of a Cash Flow Tax for Small Business
    by Peter Wilson
  • 2002 Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
    by Mihir A. Desai & C. Fritz Foley & James R. Hines Jr.
  • 2002 The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data
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  • 2002 Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
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  • 2002 On the Timeliness of Tax Reform
    by James R. Hines Jr.
  • 2002 International Taxation
    by Roger H. Gordon & James R. Hines Jr.
  • 2002 Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax
    by Don Fullerton & Robert D. Mohr
  • 2002 Profit Shifting opportunities, Multinationals, and the determinants of FDI
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  • 2002 Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs
    by Görg, Holger
  • 2002 Fancy a Stay at the "Hotel California"? Foreign Direct Investment, Taxation and Firing Costs
    by Goerg, Holger
  • 2002 International tax abitrage via corporate income splitting
    by Satish Chand
  • 2002 Methods of Mitigating Double Taxation
    by Lindhe, Tobias
  • 2002 Kapitalskatterna och den kreativa förstörelsen
    by Du Rietz, Gunnar
  • 2002 Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform
    by Michael Funke
  • 2002 Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs
    by Christoph Sauer & Margit Schratzenstaller
  • 2002 Classical Corporation Tax as a Global Means of Tax Harmonization
    by Seppo Kari & Jouko Ylä-Liedenpohja
  • 2002 Privileges for Enterprises: Efficient Discrimination or Room for Abuse?
    by Tonis Alexander
  • 2002 Fiscal Decentralization and Soft Budget Constraints
    by Timofeev Andrey
  • 2002 Cash Flow Taxes in an Open Economy
    by Bond, Stephen Roy & Devereux, Michael P
  • 2002 Do Countries Compete over Corporate Tax Rates?
    by Devereux, Michael P & Lockwood, Ben & Redoano, Michela
  • 2002 Start-ups, Venture Capitalists and the Capital Gains Tax
    by Keuschnigg, Christian & Nielsen, Soren Bo
  • 2002 Evaluating Tax Policy for Location Decisions
    by Devereux, Michael P & Griffith, Rachel
  • 2002 Endogenous Timing and the Taxation of Discrete Investment Choices
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  • 2002 Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory
    by Rainer Niemann & Caren Sureth
  • 2002 Kommunalzuschlag statt Gewerbesteuer
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  • 2002 How to get firms to invest: A simple solution to the hold-up problem in regulation
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  • 2002 Measuring The Impact Of Taxation On Investment And Financing Decisions
    by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen
  • 2002 Subsidies, Negotiated Planning and Public Enterprise in the Italian Mezzogiorno
    by Domenico Scalera & Alberto Zazzaro
  • 2002 Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform
    by Michael Funke
  • 2002 Daòové zatížení jako konkurenèní faktor v mezinárodní soutìži ? Model asymetrických zemí v podmínkách monopolu
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  • 2002 Los alcances de la coyuntura fiscal del país
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  • 2002 Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer
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  • 2002 Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation
    by Marcel Gérard
  • 2002 To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation
    by Peter Birch Sorensen
  • 2002 European company tax reform : prospects for the future ; company taxation and the internal market
    by Jack Mintz
  • 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax
    by Lindhe, T. & Sodersten, J. & Oberg, A.
  • 2001 Mitigating Double Taxation in an Open Economy
    by Lindhe, T.
  • 2001 Company pensions and taxation
    by Besendorfer, Daniel & Greulich, A. Katharina
  • 2001 Valuation of the Debt-Tax Shield
    by Deen Kemsley & Doron Nissim
  • 2001 Dividend Tax Capitalization: Clarifications and Responses to Recent Challenges
    by Deen Kemsley
  • 2001 Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
    by Jack M. Mintz & Michael Smart
  • 2001 Computing effective corporate tax rates: comparisons and results
    by Nicodeme, Gaetan
  • 2001 Competition in Taxes and Performance Requirements for Foreign Direct Investment
    by Ronald B. Davies & Christopher J. Ellis
  • 2001 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"
    by Richard Chisik & Ronald B. Davies
  • 2001 Tax Competition and Foreign Capital
    by Ronald B. Davies & Thomas A. Gresik
  • 2001 The Effects of Bilateral Tax Treaties on U.S. FDI Activity
    by Bruce A. Blonigen & Ronald B. Davies
  • 2001 Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts
    by William M. Gentry & Deen Kemsley & Christopher J. Mayer
  • 2001 Foreign Direct Investment in a World of Multiple Taxes
    by Mihir A. Desai & James R. Hines Jr.
  • 2001 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
    by Rosanne Altshuler & Harry Grubert
  • 2001 Exchange Rates and Tax-Based Export Promotion
    by Mihir A. Desai & James R. Hines Jr.
  • 2001 Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel
    by Adama Zerbo
  • 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax
    by Lindhe, Tobias & Södersten, Jan & Öberg, Ann
  • 2001 Mitigating Double Taxation in an Open Economy
    by Lindhe, Tobias
  • 2001 Taxation, uncertainty, and the cost of equity for a multinational firm
    by Lund,D.
  • 2001 The Distributional Component of the Price of the Tax Avoidance Service
    by Damjanovic, Tatiana
  • 2001 La fiscalisation du secteur informel : recherche impôt désespérément
    by Roubaud, François & Rakotomanana, Faly & Gautier, Jean-François
  • 2001 L’informel est-il une forme de fraude fiscale ? Une analyse micro-économétrique de la fraude fiscale des micro-entreprises à Madagascar
    by Gautier, Jean-François
  • 2001 Administrative Delays as Barriers to Trade
    by Régibeau, Pierre & Rockett, Katharine
  • 2001 Corporate Taxation, Multinational Enterprise and Economic Integration
    by Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene
  • 2001 Capital income taxation in Europe; trends and trade-offs
    by Joeri Gorter & Ruud de Mooij
  • 2001 The effect of corporate taxes on investment and the capital stock
    by Nick Draper & Free Huizinga
  • 2001 Taxation and foreign direct investment; a synthesis of empirical research
    by Ruud de Mooij & S. Ederveen
  • 2001 Developing a Cost of Capital Module for Computable General Equilibrium Modelling
    by Ashley Winston
  • 2001 Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
    by Ruud A. de Mooij & Sjef Ederveen
  • 2001 Tax Rate Uncertainty and Investment Behavior
    by Rainer Niemann
  • 2001 Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
    by Lawrence W. Kenny & Stanley L. Winer
  • 2001 Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98
    by Alessandra Staderini
  • 2001 The Irish Economic Boom: What Can We Learn?
    by Pierre Fortin
  • 2001 Az adóadminisztráció eredményessége és a rejtett gazdaság
    by Semjén, András
  • 2001 Is the Local Business Tax a User Tax? - An Empirical Investigation for Germany
    by Clemens Fuest & Regina T. Riphan
  • 2001 The choice between owner's wages and dividends under the dual income tax
    by Erik Fjaerli & Diderik Lund
  • 2001 Dual income taxation : the choice of the imputed rate of return
    by Paolo M. Panteghini
  • 2001 Tax Burden and the Allocation of Investment in International Framework with Monopolistic Firms
    by Milan Sedmihradský
  • 2001 The National GST and Commonwealth-State Financial Relations: A Neglected Issue
    by Row, Richard & Duhs, Alan
  • 2001 An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada
    by Masayoshi Hayashi & Robin Boadway
  • 2001 La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo
    by Carlos Artacho Ruiz & Nuria Ceular Villamandos & Fernando J. Fuentes García
  • 2001 VAT Base Broadening, Self Supply, and the Informal Sector
    by John Piggott & John Whalley
  • 2001 The Law of One Price in Scandinavian Duty-Free Stores
    by Marcus Asplund & Richard Friberg
  • 2000 Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939
    by Waldenström, Daniel
  • 2000 Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing
    by Alvarez Jr., L. & Kanniainen, V. & Sodersten, J.
  • 2000 Neutral Corporate Taxation under Uncertainty: New Insights Offered by Real Options Theory
    by Dahlstrom, T.
  • 2000 Are Multinational Sales to Affiliates in High Tax Countries Overpriced? A Simple Illustration
    by Rajan, Ramkishen S.
  • 2000 Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland
    by Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding
  • 2000 Steuerreform - was fehlt noch?
    by Helmut Remsperger & Heinrich Traublinger & Franz Wagner
  • 2000 Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data
    by Erik Fjærli & Rolf Aaberge
  • 2000 Recent Developments in the Debate on Deferral
    by Rosanne Altshuler
  • 2000 Tax Revenue Estimation in Ghana
    by ROSHAN BAJRACHAVA & CHUN-YAN KUO
  • 2000 Tax Analysis and Revenue Forecasting
    by Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA
  • 2000 Стратегия Развития Системы Городского Самоуправления В Новых Экономических Условиях
    by Kaluzhsky, Mikhail
  • 2000 Host Country-Foreign Investor Bargaining Power and Investment Incentive Provisions in Multilateral Investment Agreements
    by Richard Mash
  • 2000 State Tax Competition for Foreign Direct Investment: A Winnable War?
    by Ronald B. Davies
  • 2000 The Uneasy Marriage of Export Incentives and the Income Tax
    by Mihir A. Desai & James R. Hines Jr.
  • 2000 The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
    by Rosanne Altshuler & R. Glenn Hubbard
  • 2000 The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
    by Todd Sinai & Joseph Gyourko
  • 2000 Nonprofit Business Activity and the Unrelated Business Income Tax
    by James R. Hines, Jr.
  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo
  • 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
    by Goerke, Laszlo
  • 2000 Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
    by Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan
  • 2000 L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar
    by Jean-François Gautier
  • 2000 Business Tax Lobbying
    by Nicolas Marceau & Michael Smart
  • 2000 Tax Policy, Venture Capital and Entrepreneurship
    by Keuschnigg, Christian & Nielsen, Soren Bo
  • 2000 How mobile is capital within the European Union?
    by Joeri Gorter & A. Parikh
  • 2000 Capital income taxation when markets are incomplete
    by TIRELLI, Mario
  • 2000 Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe
    by Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Revil
  • 2000 Reform der Gewerbesteuer
    by Homburg, Stefan
  • 2000 Steuersenkungsgesetz: Das gefangene Eigenkapital
    by Homburg, Stefan & Theisen, René Manuel
  • 2000 Perspektiven der internationalen Unternehmensbesteuerung
    by Homburg, Stefan
  • 2000 Tax-aided financial services companies and the cost of capital
    by Annick Hespel & Michel Mignolet
  • 2000 Taxation of electronic commerce : a U.S. view ; e-commerce and taxation
    by Hal Varian
  • 2000 Electronic commerce and VAT burdens : e-commerce and taxation
    by Patrick Wille
  • 2000 Alternatives to the concept of permanent establishment : e-commerce and taxation
    by Charles McLure Jr.
  • 1999 Generalised R-based and S-based taxes under uncertainty
    by Steve Bond & Michael Devereux
  • 1999 Moduler les cotisations employeurs a l'assurance - chomage: les experiences de bonus - malus aux Etats-Unis
    by Margolis, D. & Fougere, D.
  • 1999 Moduler les cotisations employeurs a l'assurance - chomage: les experiences de bonus - malus aux Etats-Unis
    by Margolis, D. & Fougere, D.
  • 1999 Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    by Haufler, A. & Schjelderup, G.
  • 1999 The Impossibility of a Neutral Resource Rent Tax
    by Smith, B.
  • 1999 The Impossibility of a Neutral Resource Rent Tax
    by Smith, B.
  • 1999 The Ralph Report Depreciation Proposals and Investment Neutrality
    by Benge, M.
  • 1999 Gains to Australian Shareholders from Perturbations in Corporate Financial Policy
    by Benge, M.
  • 1999 Gains to Australian Shareholders from Perturbations in Corporate Financial Policy
    by Benge, M.
  • 1999 Belastungs- und Entscheidungswirkungen der geplanten Unternehmensteuerreform
    by Franz W. Wagner & Dominic Wader
  • 1999 Harmonization and tax competition: Efficiency versus fairness
    by Izquierdo Llanes, Gregorio
  • 1999 Corporate taxation, profit shifting, and the efficiency of public input provision
    by Haufler, Andreas & Schjelderup, Guttorm
  • 1999 The Tobacco Deal
    by Jeremy Bulow & Paul Klemperer
  • 1999 The Impact of State Taxes on Self-Insurance
    by Bin Ke & Kathy Petroni & Douglas A. Shackelford
  • 1999 Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
    by Roger H. Gordon & Young Lee
  • 1999 Government as a Discriminating Monopolist in the Financial Market: The Case of China
    by Roger H. Gordon & Wei Li
  • 1999 Steuerpolitik auf dem Irrweg � Zur geplanten Reform der Unternehmensbesteuerung
    by Alfred Boss
  • 1999 Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
    by Alfred Boss
  • 1999 Value-added Tax versus Social Security Contributions
    by Goerke, Laszlo
  • 1999 Value-added Tax versus Social Security Contributions
    by Goerke, Laszlo
  • 1999 Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation
    by Kwang Soo Cheong
  • 1999 Dynamic Behaviour of the Firm Under Dual Income Taxation
    by Seppo Kari
  • 1999 The Tobacco Deal
    by Bulow, Jeremy I & Klemperer, Paul
  • 1999 The Impossibility of a Neutral Resource Rent Tax
    by Smith, B.
  • 1999 The Ralph Report Depreciation Proposals and Investment Neutrality
    by Benge, M.
  • 1999 Value-Added Tax versus Social Security Contributions
    by Laszlo Goerke
  • 1999 Tax incentives for extraction and recycling of basic materials in Canada
    by Kim Scharf
  • 1999 Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
    by Andreas Haufler
  • 1999 A single Currency, a Single Tax Policy?
    by Agnès Bénassy-Quéré & Amina Lahrèche-Revil
  • 1999 Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality
    by You-Qiang Wang
  • 1998 A Comparison of Sales Taxes
    by Ira N. Gang & Arindam Das-Gupta
  • 1998 Wage and Employment Effects of Payroll Taxes and Investment Subsidies
    by Johansen, F. & Klette, T.J.
  • 1998 Altruisme intergenerationnel et taxation du capital dans une economie a deux pays
    by Taugourdeau, E.
  • 1998 Industrial Agglomeration and Capital Taxation
    by Kind, H.J. & Midelfart Knarvik, K.H. & Schjelderup, G.
  • 1998 The Incidence of an Extended ACE Corporation Tax
    by Fehr, H. & Wiegard, W.
  • 1998 A Tax Proposal to Smooth Business Cycles, Encourage Investment and Remove Biases Against Small Firms
    by Weiss, A.
  • 1998 The Treatment of Financial Services Under a Broad-Based Consumption Tax
    by Jack, W.
  • 1998 Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries
    by Thornton, John
  • 1998 Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework
    by Goerke, Laszlo
  • 1998 Tax-exempt investors and the asset allocation puzzle
    by Jack Mintz & Michael Smart
  • 1998 Why some Corporations Pay More Tax than Necessary
    by Karl Ove Aarbu & Jeffrey K. MacKie-Mason
  • 1998 Multinational Financial Policy and the Cost of Capital: The Many Roads Home
    by Rosanne Altshuler & Harry Grubert
  • 1998 Investment Ramifications of Distortionary Tax Subsidies
    by James R. Hines Jr.
  • 1998 Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
    by Kathy R. Petroni & Douglas A. Shackelford
  • 1998 Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
    by Rosanne Altshuler & Harry Grubert & T. Scott Newlon
  • 1998 Entrepreneurs, Income Taxes, and Investment
    by Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen
  • 1998 The taxation of discrete investment choices
    by Michael Devereux & Rachel Griffith
  • 1998 Venture Capital: A Case for Investment Promotion
    by Keuschnigg, Christian
  • 1998 Channelling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment
    by Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa
  • 1998 Do Debit Flows Crowd out Equity Flows or the other way Round?
    by Assaf Razin & Efraim Sadka & Chi-Wa Yuen
  • 1998 A Value Added Tax in an Oligopolistic Economy
    by Richard Damania
  • 1998 Can High Personal Tax Rates Encourage Entrepreneurial Activity?
    by Roger H. Gordon
  • 1998 Tízéves az adóreform
    by Gergely, István
  • 1998 Az agrárpolitika politikai gazdaságtana I. A kormányzati politikák modellezése a mezőgazdaságban
    by Fertő, Imre
  • 1998 Partner leasing in Sweden : a case study in financial innovation and re-regulation
    by Ken Angelin & L. Peter Jennergren
  • 1998 Assessing the Impact of Export Taxes on Canadian Softwood Lumber
    by Joy Begley & John Hughes & Judy Rayburn & David Runkle
  • 1997 The Optimal Design of Transfer Pricing Rules: A Non-Cooperative Analysis
    by Raimondos-Moller, P. & Scharf, K.A.
  • 1997 Strategic Business Taxation when Finance and Portfolio Decisions are Endogenous
    by Andreas Wagener
  • 1997 Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts
    by Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan
  • 1997 A Pecking Order of Capital Inflows and International Tax Principles
    by Razin, A & Sadka, E & Yuen, C-W
  • 1997 Firms under Tax Asymmetry : Price Uncertainty and Hedging
    by Eldor, R & Zilcha, I
  • 1997 Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation
    by Razin, A. & Sadka, E. & Yuen, C.W.
  • 1997 Implications of the Home Bias: A Pecking Order of Capital Inflows and Corrective Taxation
    by Razin, A. & Sadka, E. & Yuen, C.W.
  • 1997 Taxing Excess Wages to Promote Employment : The Case of Poland 1990-1991
    by de Crombrugghe, A & de Walque, G
  • 1997 VIVAT- A Definitive Vat System for Europe?
    by Fehr, H. & Polo,C.
  • 1997 Taxes in an open shop trade union model
    by Goerke, Laszlo
  • 1997 Taxes in an efficiency wage economy
    by Goerke, Laszlo
  • 1997 On the optimal tax policy mix when consumers and firms are imperfectly mobile
    by Genser, Bernd & Haufler, Andreas
  • 1997 Tax competition for foreign direct investment
    by Haufler, Andreas & Wooton, Ian
  • 1997 INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects
    by Miquel Faig & Pauline Shum
  • 1997 Wage and Employment Effects of Payroll Taxes and Investment Subsidies
    by Frode Johansen & Tor Jacob Klette
  • 1997 Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax
    by Austan Goolsbee
  • 1997 Corporate Income Taxation and Signaling
    by Kwang Soo Cheong
  • 1997 Policy Complementarities: The Case for Fundamental Labour Market Reform
    by Coe, David T & Snower, Dennis J.
  • 1997 Tax Competition for Foreign Direct Investment
    by Haufler, Andreas & Wooton, Ian
  • 1997 The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions
    by Reint E. Gropp
  • 1997 A comment on the viability of the allowance for corporate equity
    by John Isaac
  • 1997 The windfall tax
    by Lucy Chennells
  • 1997 Share repurchases
    by Philip Shirley
  • 1997 A theoretical evaluation of the Swedish corporate tax reform act of 1994
    by Hovick Shahnazarian
  • 1996 U.S. Interest Allocation Rules: Effects and Policy
    by Rosanne Altshuler & Jack Mintz
  • 1996 Dynamic Effects of Foreign Tax Credits on Multinational Corporations
    by Rosanne Altshuler & Paolo Fulghieri
  • 1996 Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
    by Rosanne Altshuler & T. Scott Newlon & William Randolph
  • 1996 Australian Taxation in the Context of our broader Economic and Trading Priorities
    by Warren, N. P.E.
  • 1996 The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm
    by Eeckhoudt, L. & Gollier, C. & Schlesinger, H.
  • 1996 Corporate taxation, incumbency advantage and entry
    by Elie Appelbaum & Eliakim Katz
  • 1996 Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis
    by Pierre-Pascal Gendron
  • 1996 Monopolistic Competition, Resource Allocation and the Effects of Industrial Policy
    by Torbjørn Hægeland
  • 1996 Occupational Choice and Profit Taxation Under Informational Asymmetries
    by Kwang Soo Cheong
  • 1996 A Pecking Order Theory of Capital Inflows and International Tax Principles
    by Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa
  • 1996 Eine kommunale Unternehmensteuer für Deutschland
    by Homburg, Stefan
  • 1996 A mezőgazdaság a piacgazdaságban
    by Fertő, Imre
  • 1996 Special-Interest Lobbying and Endogenous Commodity Taxation
    by Avinash Dixit
  • 1995 Taxation and Corporate Financial Policy
    by Ekman,E.
  • 1995 Partner Leasing in Sweden
    by Angelin, K. & Jennergren, L.P.
  • 1995 The Impact of Tax Reform on Foreign Direct Investment
    by Moden, K.M.
  • 1995 The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance
    by Daley, M.
  • 1995 The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy
    by Mignolet, M.
  • 1995 Some Issues About the Norwegian Capital Income Imputation Model
    by Karl Ove Aarbu
  • 1995 Effective Rates of Assistance for Norwegian Industries
    by Erling Holmøy & Torbjørn Hægeland
  • 1995 Puerto Rico And Section 936: A Costly Dependence
    by Tomas Hexner & Glenn Jenkins
  • 1995 Consumption Taxes: Some Fundamental Transition Issues
    by David F. Bradford
  • 1995 Public R&D Policies and Cost Behavior of the US Manufacturing Industries
    by Theofanis P. Mamuneas & M. Ishaq Nadiri
  • 1995 Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth
    by Massimo FLORIO
  • 1995 The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland
    by Grabowski MEP, Dariusz Maciej & Smith, Stephen
  • 1995 Az agrárágazat támogatásának néhány összefüggése
    by Juhász, Pál & Mohácsi, Kálmán
  • 1995 Foreign investment, international mergers and the 1993 capital income tax reform in Finland
    by Hannu Piekkola
  • 1995 Value-Added Taxation: A Tax Whose Time Has Come?
    by Gilbert E. Metcalf
  • 1994 Taxes and Local Economic Development: What Do We Know and What Can We Know?
    by Timothy J. Bartik
  • 1994 Effective Rates of Assistance for Norwegian Industries
    by Erling Holmøy & Torbjørn Hægeland & Øystein Olsen
  • 1994 Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
    by James R. Hines, Jr.
  • 1994 Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
    by Kenneth A. Froot & James R. Hines, Jr.
  • 1994 The Effect of Taxes on Investment and Income Shifting to Puerto Rico
    by Harry Grubert & Joel Slemrod
  • 1994 The Alternative Minimum Tax and the Behavior of Multinational Corporations
    by Andrew B. Lyon & Gerald Silverstein
  • 1994 U.S. Interest Allocation Rules: Effects and Policy
    by Rosanne Altshuler & Jack Mintz
  • 1994 The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data
    by Jason G. Cummins & R. Glenn Hubbard
  • 1994 Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
    by Rosanne Altshuler & T. Scott Newlon & William C. Randolph
  • 1994 Why is capital so immobile internationally?: Possible explanations and implications for capital income taxation
    by Gordon, R.H. & Bovenberg, A.L.
  • 1994 Alcohol Tax Equalization and Social Costs
    by Henry Saffer & Frank Chaloupka
  • 1993 Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development
    by Glenn Jenkins & JEFFERY HALL
  • 1993 Energy Taxes and Aggregate Economic Activity
    by Julio J. Rotemberg & Michael Woodford
  • 1993 No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals
    by James R. Hines, Jr.
  • 1993 Cash-Flow Tax
    by Parthasarathi Shome & Christian Schutte
  • 1993 Academic Rhetoric in the Policy Arena: The Case of Capital Gains Taxation
    by Joseph J. Cordes & Arjo Klamer & Thomas C. Leonard
  • 1993 Policy Watch: Alcohol and Cigarette Taxes
    by Michael Grossman
  • 1993 Policy Watch: Designing an Effective Investment Tax Credit
    by Laurence H. Meyer & Joel L. Prakken & Chris P. Varvares
  • 1993 Corporate Tax Integration: A View from the Treasury Department
    by R. Glenn Hubbard
  • 1992 La taxe professionnelle : étude comparée France-Allemagne
    by Collette, Christine
  • 1992 Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft
    by Genser, Bernd & Schaden, Barbara & Steinhart, Margarita
  • 1992 Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach
    by Estache, Antonio & van Wijnbergen, Sweder
  • 1991 Resource Taxation And Project Feasibility: The Misima Gold Mine, Papua, New Guinea
    by Glenn Jenkins & GANGADHAR SHUKLA
  • 1991 An Evaluation of the Exploration Tax Credit
    by CHUN-YAN KUO & STEVEN CLARK
  • 1991 The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie
    by Grady, Patrick
  • 1991 The Tax Treatment of Fringe Benefits
    by Stephen A. Woodbury & Wei-Jang Huang
  • 1991 The anti-trust laws from the economists perspective
    by Luis E. Rivero M.
  • 1991 Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries
    by Krister Andersson
  • 1991 The Taxable Payroll for Unemployment Insurance: An Empirical Analysis of South Carolina Manufacturing Firms
    by Carl P. Kaiser
  • 1990 Fiscal Policies For Mining (Gold) In The Pacific Islands
    by Glenn Jenkins & G.P. SHUKLA
  • 1990 Tax Shelter Finance: How Efficient Is It?
    by Glenn Jenkins
  • 1990 Intertemporal Labor Supply: An Assessment
    by David Card
  • 1990 An Analysis of the Distributional Impact of the Goods and Services Tax
    by Grady, Patrick
  • 1989 Economic Inefficiency And Tax Shelter Finance
    by Glenn Jenkins
  • 1989 U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment
    by Goodspeed, Timothy & Frisch, Daniel
  • 1989 Real Effective Corporate Tax Rates in Canada and the United States. After Tax Reform
    by Grady, Patrick
  • 1988 Tax Changes Before Tax Policies: Sri Lanka 1975-1988
    by Glenn Jenkins
  • 1988 Considerations for the Tax Mix
    by BOB HAMILTON & CHUN-YAN KUO & SATYA PODDAR
  • 1987 Cost-Effectiveness Of After-Tax Financing: Flow-Through Shares And Limited Partnerships
    by Glenn Jenkins
  • 1986 Taxation Of State-Owned Enterprises
    by Glenn Jenkins
  • 1986 Tax Incentives for R&D in Canada: A Review of the Recent Experience
    by Grady, Patrick
  • 1986 The Recent Corporate Income Tax Reform Proposals in Canada and the United States
    by Grady, Patrick
  • 1986 The Investment Funds System Reconsidered
    by Södersten, Jan
  • 1985 An Outline Of The United Kingdom Advanced Corporate Tax
    by Glenn Jenkins
  • 1984 Indexation and the Taxation of Business and Investment Income
    by Grady, Patrick
  • 1980 An Evaluation Of The Impact Of Alternative Tax Policies On The Profitability Of Investments In Wheat, Corn And Soybean Production - An International Comparison
    by Robert Conrad & Malcolm Gillis & Glenn Jenkins
  • 1980 Guidelines For Design Of Contract Of Work For Companies Operating In Fiscal Reserve Areas Of Bolivia
    by Glenn Jenkins
  • 1980 Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia
    by Glenn Jenkins
  • 1980 Development Of Indices Of Mining And Non-Mining Costs For Bolivia
    by Glenn Jenkins
  • 1980 The General Structure Of Indonesian Mining Taxation
    by Glenn Jenkins & RALPH BEALS & MALCOLM GILLIS
  • 1977 Tax Credits For Employment Rather Than Investment: A Comment
    by Grady, Patrick
  • 1975 The Effect Of Tax Policy On The Foreign And Domestic Operations Of The United States Petroleum Industry
    by Glenn Jenkins
  • 1974 An Evaluation Of Alternative Tax Systems Applicable To The Mineral Industries
    by Glenn Jenkins
  • 1974 Tax Preferences And The Foreign Operations Of The United States Petroleum Industry
    by Glenn Jenkins
  • The Optimal Duration of Equity Joint Ventures
    by David Mayston & Juning Wang
  • VAT in Ukraine: An Interim Report
    by Richard M. Bird
  • Evaluating Labor Market Targeted Fiscal Policies in High Unemployment EZ Countries
    by Elton Beqiraj & Massimiliano Tancioni
  • Tax Incentives of R&D
    by Valkonen, Tarmo
  • Trade Credit and Taxes
    by Mihir A. Desai & C. Fritz Foley & James R. Hines Jr.
  • Financial Transactions Taxes
    by Parthasarathi Shome
  • Financial Transactions Taxes
    by Parthasarathi Shome
  • Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing
    by Céline Azémar & Paolo Gregory Corcos
  • Partial vs. Global Coordination of Capital Income Tax Policies
    by Bo Sandemann Rasmussen