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Research classified by
Journal of
Economic Literature (JEL) codes Top JEL H: Public EconomicsH2: Taxation, Subsidies, and RevenueH25: Business Taxes and Subsidies
This topic is covered by the following reading lists: European Public Finance (ECON-O-403)
2009 Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union by Elschner, Christina & Heckemeyer , Jost H. & Spengel, Christoph [Downloadable!] 2009 Common corporate tax base (CCTB) and effective tax burdens in the EU member states by Oestreicher, Andreas & Reister, Timo & Spengel, Christoph [Downloadable!] 2009 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. [Downloadable!] 2009 Tax compliance costs: a business administration perspective by Eichfelder, Sebastian & Schorn, Michael [Downloadable!] 2009 Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises by Leibrecht, Markus & Bellak, Christian & Wild, Michael [Downloadable!] 2009 Effective Corporate Income Tax Burden in Croatia by Hrvoje Šimović [Downloadable!] 2009 The Distorting Arm's Length Principle by Christian Keuschnigg & Michael P. Devereux [Downloadable!] 2009 Profit Taxation and Finance Constraints by Christian Keuschnigg & Evelyn Ribi [Downloadable!] 2009 Corporate Taxation, Debt Financing and Foreign Plant Ownership by Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner [Downloadable!] 2009 International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions by Peter C. Dawson & Stephen M. Miller [Downloadable!] 2009 Taxation trends in the European Union: 2009 edition by Florian Woehlbier & Marco Fantini & Tatjana Lapunova & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Doris Prammer & Maya Hristova & Milan Pein & Thomas Hemmelgarn & Werner Vanborren & Alessandro Lupi & Monika Wozowczyk [Downloadable!] 2009 Taxes in Europe Database by European Commission ? DG TAXUD [Downloadable!] 2009 Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms by Ruud de Mooij & Michael P. Devereux [Downloadable!] 2009 Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms by Ruud de Mooij & Michael P. Devereux [Downloadable!] 2009 International Taxation and Multinational Firm Location Decisions by Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme [Downloadable!] 2009 Corporate Income Tax and Economic Distortions by Gaetan Nicodeme [Downloadable!] 2009 Corporate Effective Tax Rates in an Enlarged European Union by Christina Elschner & Werner Vanborren [Downloadable!] 2009 The investment and financing decisions of closely held firms when there is a tax on the equity premium by Erik Fjærli and Arvid Raknerud [Downloadable!] 2009 Asymmetric capital-tax competition, unemployment and losses from capital market integration by Rüdiger Pethig & Frieder Kolleß [Downloadable!] 2009 Theoretical Perspectives on Resource Tax Design by Robin Boadway & Michael Keen [Downloadable!] 2009 Iowa’s Tax Incentive Programs Used by Biofuel Producers Tax Credits Program Evaluation Study by Jin, Zhong & Teahan, Brittany [Downloadable!] 2009 Modelling value-added tax in the presence of multiproduction and differentiated exemptions by Giesecke, James A. & Tran, Nhi Hoang [Downloadable!] 2009 The role of mobility in tax and subsidy competition by Alexander Haupt & Tim Krieger [Downloadable!] 2009 Should we tax overtime, subsidize the wage or subsidize employment? by Victoria Osuna [Downloadable!] 2009 Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing by Randall S. Jones [Downloadable!] 2009 International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions by Peter C. Dawson & Stephen M. Miller [Downloadable!] 2009 Corporate Taxes and Union Wages in the United States by R. Alison Felix & James R. Hines, Jr. [Downloadable!] 2009 Do Some Enterprise Zones Create Jobs? by Jed Kolko & David Neumark [Downloadable!] 2009 Income Misattribution under Formula Apportionment by James R. Hines, Jr. [Downloadable!] 2009 The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates by John R. Graham & Hyunseob Kim [Downloadable!] 2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? by Kevin S. Markle & Douglas Shackelford [Downloadable!] 2009 Optimal Taxation in Theory and Practice by N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan [Downloadable!] 2009 Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act by Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes [Downloadable!] 2009 Subsidies to Industry and the Environment by David Kelly [Downloadable!] 2009 Asymmetric Tax Competition with Formula Apportionment by Matthias Wrede [Downloadable!] 2009 Asymmetric capital-tax competition, unemployment and losses from capital market integration by Rüdiger Pethig & Frieder Kolleß [Downloadable!] 2009 Multinational Capital Structure and Tax Competition by Matthias Wrede [Downloadable!] 2009 Transfer Pricing Rules, OECD Guidelines, and Market Distortions by Kristian Behrens & Susana Peralta & Pierre M. Picard [Downloadable!] 2009 There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries by Dischinger, Matthias & Riedel, Nadine [Downloadable!] 2009 The Effects of Fiscal Instruments on the Economy of Lithuania by Sigitas Karpavicius [Downloadable!] 2009 Creating backward linkages from multinationals: Is there a role for financial incentives? by Holger Görg & Aoife Hanley & Eric Strobl [Downloadable!] 2009 Subsidizing Firm Entry in Open Economies by Pflüger, Michael P. & Suedekum, Jens [Downloadable!] 2009 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment by Aronsson, Thomas & Koskela, Erkki [Downloadable!] 2009 Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey by Sven P. Jost [Downloadable!] 2009 On the Establishment Dynamics in the United States and Japan by Toshihiko Mukoyama [Downloadable!] 2009 What does it take for and R&D tax incentive policy to be effective? by Pierre Mohnen & Boris Lokshin [Downloadable!] 2009 Optimal country's policy towards multinationals when local regions can choose between firm-specific and non-firm-specific policies by Osiris J. Parcero [Downloadable!] 2009 Corporate tax competition between firms by Simon Loretz & Padraig J. Moorey [Downloadable!] 2009 Tax Policy and R&D Investment by Australian Firms by Russell Thomson [Downloadable!] 2009 Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction by Eggert, Wolfgang & Itaya, Jun-ichi [Downloadable!] 2009 Dividend taxation, share repurchases and the equity trap by Södersten, Jan & Lindhe, Tobias [Downloadable!] 2009 Elderly Migration, State Taxes, and What They Reveal by Onder, Ali Sina & Schlunk, Herwig [Downloadable!] 2009 Dividend taxation, share repurchases and the equity trap by Södersten, Jan & Lindhe, Tobias [Downloadable!] 2009 Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy by Aronsson, Thomas & Koskela, Erkki [Downloadable!] 2009 Marginal versus Average Beta of Equity under Corporate Taxation by Lund, Diderik [Downloadable!] 2009 Rent Taxation for Nonrenewable Resources by Lund, Diderik [Downloadable!] 2009 Small State, Giant Tax Credits: Hawaii’s Leap into High Technology Development by Andrew Kato & Sumner La Croix & James Mak [Downloadable!] 2009 The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment by Seppo Kari & Hanna Karikallio & Jukka Pirttilä [Downloadable!] 2009 The Optimal State Aid Control: No Control by Martin Gregor & Dalibor Roháč [Downloadable!] 2009 Subsidy Competition for FDI: Fierce or Weak? by Tomáš Havránek [Downloadable!] 2009 Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition by Sebastian Krautheim & Tim Schmidt-Eisenlohr [Downloadable!] 2009 The Macro-Economic Impact of Changing the Rate of Corporation Tax by Conefrey, Thomas & Fitz Gerald, John [Downloadable!] 2009 The Alphabet Soup Explained: An Analysis of the Special Lending Facilities at the Federal Reserve by Matthew Sherman [Downloadable!] 2009 The State and Local Drag on the Stimulus by Dean Baker & Rivka Deutsch [Downloadable!] 2009 Pay for Play? Tax Credits for Paid Time Off by Dean Baker [Downloadable!] 2009 Investment Bank Welfare? The Implicit Bank Subsidies in the Primary Dealer Credit Facility (PDCF) and the Term Securities Lending Facility (TSLF) Created by the Federal Reserve Board by Dean Baker & Matthew Sherman [Downloadable!] 2009 Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data by Nadja Dwenger [Downloadable!] 2009 Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data by Nadja Dwenger & Viktor Steiner [Downloadable!] 2009 What does it take for an R&D tax incentive policy to be effective? by Mohnen, Pierre & Lokshin, Boris [Downloadable!] 2009 Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Quebec by Baghana, Rufin & Mohnen, Pierre [Downloadable!] 2009 The Effects of Fiscal Incentives for R & D in Spain by Beatriz Corchuelo & Ester Martinez-Ros [Downloadable!] 2009 Are Your Firm's Taxes Set in Warsaw? Spatial Tax Competition in Europe by Crabbé, Karen & Vandenbussche, Hylke [Downloadable!] 2009 Modelling Value-Added Tax in the Presence of Multiproduction and Differentiated Exemptions by James Giesecke & Nhi Hoang Tran [Downloadable!] 2009 Monte-Carlo Simulations Revised: A Reply to Arqus by Sabrina Dorn [Downloadable!] 2009 The Politician and his Banker – How to Efficiently Grant State Aid by Christa Hainz & Hendrik Hakenes [Downloadable!] 2009 The Role of the Corporate Income Tax as an Automatic Stabilizer by Thiess Buettner & Clemens Fuest [Downloadable!] 2009 Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration by Rüdiger Pethig & Frieder Kolleß [Downloadable!] 2009 Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy by Thomas Aronsson & Erkki Koskela [Downloadable!] 2009 The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment by Seppo Kari & Hanna Karikallio & Jukka Pirttilä [Downloadable!] 2009 Corporate Income Taxation of Multinationals and Fiscal Equalization by Caterina Liesegang & Marco Runkel [Downloadable!] 2009 Incorporation and Taxation: Theory and Firm-level Evidence by Peter Egger & Christian Keuschnigg & Hannes Winner [Downloadable!] 2009 Retrospective Capital Gains Taxation in the Real World by Francesco Menoncin & Paolo Panteghini [Downloadable!] 2009 Dividend Taxation, Share Repurchases and the Equity Trap by Tobias Lindhe & Jan Södersten [Downloadable!] 2009 Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague by Thor Olav Thoresen [Downloadable!] 2009 The Taxation of Passive Foreign Investment - Lessons from German Experience by Martin Ruf & Alfons Weichenrieder [Downloadable!] 2009 Inefficient Lock-in and Subsidy Competition by Rainald Borck & Hyun-Ju Koh & Michael Pflüger [Downloadable!] 2009 The Role of Mobility in Tax and Subsidy Competition by Alexander Haupt & Tim Krieger [Downloadable!] 2009 FDI and Taxation: A Meta-Study by Lars P. Feld & Jost Henrich Heckemeyer [Downloadable!] 2009 What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks by Michael Overesch & Johannes Rincke [Downloadable!] 2009 Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax by Annette Alstadsæter & Erik Fjaerli [Downloadable!] 2009 How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany by Sascha O. Becker & Peter Egger & Valeria Merlo [Downloadable!] 2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms by Tom Karkinsky & Nadine Riedel [Downloadable!] 2009 Transfer Pricing Policy and the Intensity of Tax Rate Competition by Johannes Becker & Clemens Fuest [Downloadable!] 2009 Tax Haven Activities and the Tax Liabilities of Multinational Groups by Giorgia Maffini [Downloadable!] 2009 There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries by Matthias Dischinger & Nadine Riedel [Downloadable!] 2009 Profit Shifting and Measured Productivity of Multinational Firms by Giorgia Maffini & Socrates Mokkas [Downloadable!] 2009 Taxing Risky Investment by Michael P. Devereux [Downloadable!] 2009 Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data by Thiess Buettner & Georg Wamser [Downloadable!] 2009 Profit Taxation and Finance Constraints by Christian Keuschnigg & Evelyn Ribi [Downloadable!] 2009 Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules by Daniel N. Shaviro [Downloadable!] 2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms by Tom Karkinsky & Nadine Riedel [Downloadable!] 2009 Corporate Tax Competition between Firms by Simon Loretz & Padraig J. Moore [Downloadable!] 2009 The Distorting Arm’s Length Principle by Michael P. Devereux & Christian Keuschnigg [Downloadable!] 2009 Incorporation and Taxation: Theory and Firm-level Evidence by Peter Egger & Christian Keuschnigg & Hannes Winner [Downloadable!] 2009 Optimal tax policy when firms are internationallly mobile by Johannes Becker & Clemens Fuest [Downloadable!] 2009 Corporate Taxation and Multinational Activity by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner [Downloadable!] 2009 EU Regional Policy and Tax Competition by Johannes Becker & Clemens Fuest [Downloadable!] 2009 Is Competition for FDI Bad for Regional Welfare? by O. Amerighi & G. De Feo [Downloadable!] 2009 Uninsurable Investment Risks and Capital Income Taxation by Césaire A. Meh & Yaz Terajima [Downloadable!] 2009 The winner gives it all: Unions, tax competition and offshoring by Hyun-Ju Koh & Ferdinand Mittermaier [Downloadable!] 2009 Inefficient lock-in and subsidy competition by Rainald Borck & Hyun-Ju Koh & Michael Pflüger [Downloadable!] 2009 Some Reflections on the Expert Panel Report on Business Innovation in Canada by Ian A. Stewart [Downloadable!] 2009 Bridging Canadian Technology SMEs Over the Valley of Death by Jorge Niosi [Downloadable!] 2009 Innovation and Business Strategy: Why Canada Falls Short by Peter Nicholson [Downloadable!] 2009 How Taxes can Affect Earnings Quality? Empirical Evidence from Spanish Private Firms by Juan Monterrey Mayoral & Amparo Sánchez Segura [Downloadable!] 2009 Strategic directions focused on SMEs for the way out of crisis by NICOLESCU Ovidiu [Downloadable!] 2009 Regression Analysis Of Factors Influencing Corporate Tax Revenues In Oecd Countries by Květa Kubátová & Lucie Říhová [Downloadable!] 2009 The Impact Of Taxation Of Electricity, Natural Gas And Solid Fuels On Sectors Of Nace In The Czech Republic by Jarmila Zimmermannová [Downloadable!] 2009 The Supply Of Foreign Direct Investment Incentives: Subsidy Competition In An Oligopolistic Framework by Tomáš Havránek [Downloadable!] 2009 The Role of Firm Ownership in Tax Competition by Ferdinand Mittermaier [Downloadable!] 2009 Business Taxation and Venture-Capital-Financed Innovation by Jean-François Tremblay [Downloadable!] 2009 Does Tax Debt Capacity Matttter? by Hovick Shahnazarian [Downloadable!] 2009 The Optimal State Aid Control: No Control by Martin Gregor & Dalibor Roháč [Downloadable!] 2009 La subasta de activos financieros como estrategia para la reducción del costo de rescates bancarios originados por las crisis financieras by Escalante Fernández, José Juan & López Cardoza, Mónica Isabel [Downloadable!] 2009 The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field by Duanjie Chen & Jack M. Mintz [Downloadable!] 2009 Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada by Alexandre Laurin [Downloadable!] 2009 New Housing and the Harmonized Sales Tax: Lessons from Ontario by Bev Dahlby & Michael Smart & Benjamin Dachis [Downloadable!] 2009 Promotion de l'investissement : quelle politique mettre en œuvre ? by Michel Mignolet [Downloadable!] 2009 Taxing Overtime or Subsidizing Employment by Victoria Osuna [Downloadable!] 2009 The amendments to the taxation of financial instruments by Enzo Mignarri [Downloadable!] 2008 FDI and Taxation: A Meta-Study by Feld, Lars P. & Heckemeyer, Jost H. [Downloadable!] 2008 The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden by Elschner, Christina & Ernst, Christof [Downloadable!] 2008 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. [Downloadable!] 2008 The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? by Osterloh, Steffen & Heinemann, Friedrich [Downloadable!] 2008 Rate Cutting Tax Reforms and Corporate Tax Competition in Europe by Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes [Downloadable!] 2008 The Impact of Personal and Corporate Taxation on Capital Structure Choices by Voeller, Dennis & Overesch, Michael [Downloadable!] 2008 Perfecting Imperfect Competition by Seißer, Goetz [Downloadable!] 2008 Foreign (in)direct investment and corporate taxation by Wamser, Georg [Downloadable!] 2008 The impact of thin-capitalization rules on multinationals' financing and investment decisions by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!] 2008 Porezni poticaji za izgradnju konkurentnosti by Hrvoja Šimović [Downloadable!] 2008 Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects? by Nestor Duch-Brown & José García-Quevedo & Daniel Montolio [Downloadable!] 2008 The Role of Public Policy in Closing Foreign Direct Investment Gaps: An Empirical Analysis by Robert Stehrer & Christian Bellak & Markus Leibrecht [Downloadable!] 2008 Incorporation and Taxation: Theory and Firm-level Evidence by Peter Egger & Christian Keuschnigg & Hannes Winner [Downloadable!] 2008 Tax Policy for Venture Capital Backed Entrepreneurship by Christian Keuschnigg [Downloadable!] 2008 The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience by Richard M. Bird & Michael Smart [Downloadable!] 2008 The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience by Richard M. Bird & Michael Smart [Downloadable!] 2008 Bidding for Investment Projects: Smart Public Policy or Corporate Welfare? by Johannes Van Biesebroeck [Downloadable!] 2008 Taxation trends in the European Union: 2008 edition by Florian Woehlbier & Marco Fantini & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Werner Vanborren & Milan Pein & Stefanie Knoth & Federico Martire & Alessandro Lupi & Monika Wozowczyk & John Verrinder & Anne Paternoster [Downloadable!] 2008 Costs and benefits related to the use of tax incentives for energy-efficient appliances by Bio Intelligence Service [Downloadable!] 2008 Effective levels of company taxation within an enlarged EU by ZEW [Downloadable!] 2008 The corporate income tax rate-revenue paradox: Evidence in the EU by Joanna Piotrowska & Werner Vanborren [Downloadable!] 2008 Shifts in organizational form under a dual income tax system by Thor O. Thoresen and Annette Alstadsæter [Downloadable!] 2008 PILOTs and Public Policy: Steering through the Economic Ramifications by Brad R. Humphreys & Victor Matheson [Downloadable!] 2008 International Taxation and Multinational Firm Location Decisions by Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème [Downloadable!] 2008 Corporate Income Tax and Economic Distortions by Gaëtan Nicodème [Downloadable!] 2008 Investment in British Columbia: Current Realities and the Way Forward by Andrew Sharpe & Jean-François Arsenault & Peter Harrison [Downloadable!] 2008 Firm-oriented policies, tax cheating and perverse outcomes by Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano [Downloadable!] 2008 The institutional Design of international double Taxation Avoidance by Rixen, Thomas [Downloadable!] 2008 The dual corporate income tax in China: the impact of unification by van der Hoek, M. Peter & Kong, Shuhong & Li, Zhenzi [Downloadable!] 2008 The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework by Havranek, Tomas [Downloadable!] 2008 Taxation, infrastructure, and endogenous trade costs in New Economic Geography by Gruber, Stefan & Marattin, Luigi [Downloadable!] 2008 How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries by Laura Vartia [Downloadable!] 2008 Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth by Randall S. Jones & Masahiko Tsutsumi [Downloadable!] 2008 Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-country Evidence from the Amadeus Dataset by Cyrille Schwellnus & Jens Arnold [Downloadable!] 2008 Reforming the Polish Tax System to Improve its Efficiency by Alain de Serres [Downloadable!] 2008 Taxation and Economic Growth by Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia [Downloadable!] 2008 Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program by David Neumark & Jed Kolko [Downloadable!] 2008 Taxing Corporate Income by Alan J. Auerbach & Michael P. Devereux & Helen Simpson [Downloadable!] 2008 Understanding U.S. Corporate Tax Losses by Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel [Downloadable!] 2008 U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s by Susan Guthrie & James R. Hines, Jr. [Downloadable!] 2008 Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade by Robert E. Lipsey [Downloadable!] 2008 Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking by Michael D. Grubb & Paul Oyer [Downloadable!] 2008 The Effect of Corporate Taxes on Investment and Entrepreneurship by Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer [Downloadable!] 2008 Optimal Resource Extraction Contracts Under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 The Politician and his Banker by Hendrik Hakanes & Christa Hainz [Downloadable!] 2008 Corporate Taxes and the Location of Intangible Assets Within Multinational Firms by Dischinger, Matthias & Riedel, Nadine [Downloadable!] 2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms by Dischinger, Matthias & Riedel, Nadine [Downloadable!] 2008 Unionisation triggers tax incentives to attract foreign direct investment by Haufler, Andreas & Mittermaier, Ferdinand [Downloadable!] 2008 Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data by Dischinger, Matthias [Downloadable!] 2008 Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications by Sigitas Karpavicius & Igor Vetlov [Downloadable!] 2008 Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe by Karen Crabb? & Hylke Vandenbussche [Downloadable!] 2008 Steuervergünstigungen in Deutschland: eine Aktualisierung by Alfred Boss [Downloadable!] 2008 Corruption and Innovation: A Grease or Sand relationship? by Prashanth Mahagaonkar [Downloadable!] 2008 Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects? by Néstor Duch-Brown & José García-Quevedo & Daniel Montolio [Downloadable!] 2008 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment by Aronsson, Thomas & Koskela, Erkki [Downloadable!] 2008 Outsourcing and Optimal Nonlinear Taxation: A Note by Aronsson, Thomas & Koskela, Erkki [Downloadable!] 2008 Multinationals, Minority Ownership and Tax-Efficient Financing Structures by Schindler, Dirk & Schjelderup, Guttorm [Downloadable!] 2008 Capital Structure and International Debt Shifting: A Comment by Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm [Downloadable!] 2008 Entrepreneurship and the Theory of Taxation by Henrekson, Magnus & Sanandaji, Tino [Downloadable!] 2008 PILOTs and Public Policy: Steering through the Economic Ramifications by Brad R. Humphreys & Victor Matheson [Downloadable!] 2008 Should Continued Family Firms Face Lower Taxes Than Other Estates? by Grossmann, Volker & Strulik, Holger [Downloadable!] 2008 Business Constraints and Growth Potential of Micro and Small Manufacturing Enterprises in Uganda by Esther K. Ishengoma & Robert Kappel [Downloadable!] 2008 Which Government Interventions Are Good in Alleviating Credit Market Failures? by Karel Janda [Downloadable!] 2008 Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence by Clément Carbonnier [Downloadable!] 2008 Optimal Resource Extraction Contracts Under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 Politique Industrielle et PME : Nouvelle Politique et Nouveaux Outils ? by Denis Carré & Nadine Levratto [Downloadable!] 2008 Tax Competition and Foreign Direct Investment: assessing the role of market potential and trade costs in a "Footloose Capital" framework by Vincent Delbecque [Downloadable!] 2008 Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse by Michael Broer [Downloadable!] 2008 Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse by Michael Broer & Nadja Dwenger [Downloadable!] 2008 Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data by Nadja Dwenger [Downloadable!] 2008 Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden by Michael Broer [Downloadable!] 2008 Wage effects of R&D tax incentives:Evidence from the Netherlands by Lokshin, Boris & Mohnen, Pierre [Downloadable!] 2008 Optimal Resource Extraction Contracts under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 Privatization and policy competition for FDI by Oscar, AMERIGHI & Giuseppe, DE FEO [Downloadable!] 2008 Aplicación de los incentivos fiscales a la inversión en I+D en las empresas españolas by Beatriz Corchuelo & Ester Martínez Ros [Downloadable!] 2008 International Taxation and Multinational Firm Location Decisions by Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan [Downloadable!] 2008 Corporate tax policy and incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2008 Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset by Jens Arnold & Cyrille Schwellnus [Downloadable!] 2008 The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach by Georg Wamser [Downloadable!] 2008 Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI by Michael Overesch & Georg Wamser [Downloadable!] 2008 International Taxation and Multinational Firm Location Decisions by Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème [Downloadable!] 2008 Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment by Thomas Aronsson & Erkki Koskela [Downloadable!] 2008 The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008) by Martin Jacob & Rainer Niemann & Martin Weiss [Downloadable!] 2008 Corporate Income Tax and Economic Distortions by Gaëtan J.A. Nicodème [Downloadable!] 2008 Thin-Capitalization Rules and Company Responses Experience from German Legislation by Alfons Weichenrieder & Helen Windischbauer [Downloadable!] 2008 Taxes and the Efficiency Costs of Capital Distortions by Alfons Weichenrieder & Tina Klautke [Downloadable!] 2008 Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition by Andreas Haufler & Marco Runkel [Downloadable!] 2008 The Welfare Loss from Differential Taxation of Sectors in Germany by Doina Maria Radulescu & Michael Stimmelmayr [Downloadable!] 2008 Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large by Annette Alstadsæter & Knut Reidar Wangen [Downloadable!] 2008 The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal by Francesco Menoncin & Paolo Panteghini [Downloadable!] 2008 Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment by Andreas Haufler & Ferdinand Mittermaier [Downloadable!] 2008 Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship by Vesa Kanniainen & Paolo Panteghini [Downloadable!] 2008 Shifts in Organizational Form under a Dual Income Tax System by Thor Olav Thoresen & Annette Alstadsæter [Downloadable!] 2008 Outsourcing and Optimal Nonlinear Taxation: A Note by Thomas Aronsson & Erkki Koskela [Downloadable!] 2008 Tax Competition – Greenfield Investment versus Mergers and Acquisitions by Johannes Becker & Clemens Fuest [Downloadable!] 2008 Transfer Pricing by U.S.-Based Multinational Firms by Andrew Bernard & J. Bradford Jensen & Peter Schott [Downloadable!] 2008 On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States by W. Robert Reed & Cynthia L. Rogers & Mark Skidmore [Downloadable!] 2008 § 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip? by Claudia Wesselbaum-Neugebauer [Downloadable!] 2008 Taxes, Institutions and Foreign Diversification Opportunities by Mihir A. Desai & Dhammika Dharmapala [Downloadable!] 2008 International Taxation and Multinational Firm Location Decisions by Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème [Downloadable!] 2008 The European Commission´s Proposal for a Common Consolidated Corporate Tax Base by Clemens Fuest [Downloadable!] 2008 Corporate Tax Elasticities A Reader’s Guide to Empirical Findings by Ruud A. de Mooij & Sjef Ederveen [Downloadable!] 2008 Corporate taxation in the OECD in a wider context by Simon Loretz [Downloadable!] 2008 Corporate Income Taxation in Canada by George R. Zodrow [Downloadable!] 2008 Transfer-pricing and Measured Productivity of Multinational Firms by Giorgia Maffini & Socrates Mokkas [Downloadable!] 2008 Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals by Johannes Becker & Nadine Riedel [Downloadable!] 2008 Firms' financial choices and thin capitalization rules under corporate tax competition by Andreas Haufler & Marco Runkel [Downloadable!] 2008 Increased efficiency through consolidation and formula apportionment in the European Union? by Michael P Devereux & Simon Loretz [Downloadable!] 2008 Firm-specific Forward-looking Effective Tax Rates by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner [Downloadable!] 2008 Viewing tax policy through party-colored glasses: What German politicians believe by Friedrich Heinemann & Eckhard Janeba [Downloadable!] 2008 What determines the use of holding companies and ownership chains? by Alfons J. 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Fossen [Downloadable!] 2008 Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk? by Christian Baretti & Doina Maria Radulescu & Michael Stimmelmayr [Downloadable!] 2008 Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches by Charles McLure Jr. [Downloadable!] 2008 The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork? by Christian Baretti & Doina Maria Radulescu & Michael Stimmelmayr [Downloadable!] 2008 Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax by Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson [Downloadable!] 2008 Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax by Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson [Downloadable!] 2008 Clearing Hurdles: Key Reforms to Make Small Business More Successful by Ben Tomlin [Downloadable!] 2008 Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. 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Profit Shifting Activities on Real Investments by Overesch, Michael [Downloadable!] 2007 The Globalization of Tax Policy: What German Politicians Believe by Heinemann, Friedrich & Janeba, Eckhard [Downloadable!] 2007 Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union by Spengel, Christoph & Wendt, Carsten [Downloadable!] 2007 Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States by Oestreicher, Andreas & Spengel, Christoph [Downloadable!] 2007 Tax Enforcement and Tax Havens under Formula Apportionment by Becker, Johannes & Fuest, Clemens [Downloadable!] 2007 Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set by Ramb, Fred [Downloadable!] 2007 Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach by Néstor Duch & Daniel Montolio & Mauro Mediavilla [Downloadable!] 2007 Increasing the efficiency of the 'Studi di Settore' might backfire by Marchese, Carla & Privileggi, Fabio [Downloadable!] 2007 Targeted Transfers, Investment Spillovers, and the Tax Environment by Lynne Pepall & Daniel Richards [Downloadable!] 2007 Complementary research strategies, first-mover advantage and the inefficiency of patents by Luigi Bonatti [Downloadable!] 2007 The Politician and his Banker by Christa Hainz & Hendrik Hakenes [Downloadable!] 2007 Taxation trends in the European Union: 2007 edition by Marco Fantini & Konstantin Lozev & Emanuela Tassa & Florian Woehlbier & Stefanie Knoth & Werner Vanborren & Joanna Piotrowska & Beata Heimann & Milan Pein & Katri Kosonen & Monika Wozowczyk & Anne Paternoster [Downloadable!] 2007 Corporate tax policy and incorporation in the EU by Ruud de Mooij & Gaetan Nicodeme [Downloadable!] 2007 Corporate tax policy and incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2007 Capital Structure and International Debt Shifting by Harry Huizinga & Luc Laeven & Gaëtan Nicodème [Downloadable!] 2007 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income by Harry Grubert & Rosanne Altshuler [Downloadable!] 2007 No Taxation without Infrastructure by Stefan Gruber & Luigi Marattin [Downloadable!] 2007 State Aid Policies and Underground Activities by Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis [Downloadable!] 2007 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata by Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca [Downloadable!] 2007 What can we learn from privately held firms about executive compensation? by Cole, Rebel & Mehran, Hamid [Downloadable!] 2007 The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective by Filoso, Valerio [Downloadable!] 2007 Das georgische Steuersystem im Transformationsprozess by Khokrishvili, Elguja [Downloadable!] 2007 Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien by Petersen, Hans-Georg [Downloadable!] 2007 Fiscal Policy in Developing Countries: A Synoptic View by Raghbendra Jha [Downloadable!] 2007 Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano by M. 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Fossen [Downloadable!] 2007 Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf by Ralf Maiterth & Heiko Müller [Downloadable!] 2007 Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 by Johannes Becker & Clemens Fuest [Downloadable!] 2007 Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik by Margit Schratzenstaller [Downloadable!] 2007 Sollen multinationale Unternehmen weniger Steuern bezahlen? by Andreas Haufler [Downloadable!] 2007 A spatial analysis of provincial corporate income tax responses: evidence from Canada by Sotiris Karkalakos & Christos Kotsogiannis [Downloadable!] 2007 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform by Jack M. Mintz [Downloadable!] 2007 Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity by Stephen A. Hurwitz & Louis J. 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Auerbach [Downloadable!] 2006 Optimal Taxation of Entrepreneurial Capital with Private Information by Stefania Albanesi [Downloadable!] 2006 Dividends and Taxes by Roger Gordon & Martin Dietz [Downloadable!] 2006 Capital Levies and Transition to a Consumption Tax by Louis Kaplow [Downloadable!] 2006 Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India by Jagadeesh Sivadasan & Joel Slemrod [Downloadable!] 2006 Company tax coordination cum tax rate competition in the European Union by Eggert, Wolfgang & Haufler, Andreas [Downloadable!] 2006 Preferential tax regimes with asymmetric countries by Bucovetsky, Sam & Haufler, Andreas [Downloadable!] 2006 Die Besteuerung multinationaler Unternehmen by Haufler, Andreas [Downloadable!] 2006 Die Modigliani/Miller-Theoreme und Ausschüttungspolitik by Wiese, Jörg [Downloadable!] 2006 The Theory of Optimal Taxation: What is the Policy Relevance? by Peter Birch Sørensen [Downloadable!] 2006 Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg? by Alfred Boss [Downloadable!] 2006 Subventionen in Deutschland: Eine Bestandsaufnahme by Alfred Boss & Astrid Rosenschon [Downloadable!] 2006 Corporate and Personal Income Tax Declarations by Laszlo Goerke [Downloadable!] 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany by Frank M. 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Fossen & Viktor Steiner [Downloadable!] 2006 Taxation and Technology Adoption: A Hotelling Approach by Ziesemer, Thomas & Kriechel, Ben [Downloadable!] 2006 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries by Auriol, Emmanuelle & Warlters, Michael [Downloadable!] 2006 Tax Competition and the International Distribution of Firm Ownership: An Invariance Result by Ferrett, Ben & Wooton, Ian [Downloadable!] 2006 International Taxation and the Direction and Volume of Cross-Border M&As by Huizinga, Harry & Voget, Johannes [Downloadable!] 2006 Taxes and Decision Rights in Multinationals by Nielsen, Soren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm [Downloadable!] 2006 Capital Structure and International Debt Shifting by Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan [Downloadable!] 2006 Exports, Foreign Direct Investment and the Costs of Coporate Taxation by Keuschnigg, Christian [Downloadable!] 2006 Tax rates on energy usage by Nico van Leeuwen [Downloadable!] 2006 Documentation of CORTAX by Leon Bettendorf & Albert van der Horst [Downloadable!] 2006 Who benefits from tax competition in the European Union? by Leon Bettendorf & Joeri Gorter & Albert van der Horst [Downloadable!] 2006 Who’s Afraid of Tax Competition? 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Feige [Downloadable!] 2005 Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia by John E. Anderson & & [Downloadable!] 2005 The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 by Stan McMillen & William Lott [Downloadable!] 2005 Tax system and tax reforms in India by Bernardi, Luigi & Fraschini, Angela [Downloadable!] 2005 Local Economic Development: Theory and the Ontario Experience by Almos T. Tassonyi [Downloadable!] 2005 Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions by Richard M. Bird [Downloadable!] 2005 How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation by Thomas Giebe & Tim Grebe & Elmar Wolfstetter [Downloadable!] 2005 Taxation trends in the European Union: 2005 edition by Marco Fantini & Paolo Acciari & Emanuela Tassa & Conrad Turley & Werner Vanborren & Claudius Schmidt-Faber & Lena Frej-Ohlsson [Downloadable!] 2005 Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada by Joann Martens Weiner [Downloadable!] 2005 Have public finance principles been shut out in financing new sports facilities in the United States? by Robert Baade & Victor Matheson [Downloadable!] 2005 IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies by Jacqueline Haverals [Downloadable!] 2005 Competitive advantage: a study of the federal tax exemption for credit unions by Tatom, John [Downloadable!] 2005 Tax Incentives and Business Investment: New Evidence from Mexico by Ramirez Verdugo, Arturo [Downloadable!] 2005 I panni di lana: Nascita, espansione e declino dell’industria tessile di lana italiana, 1100-1730 by Munro, John H. 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Dietz [Downloadable!] 2005 Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria by Rainer Niemann & Corinna Treisch [Downloadable!] 2005 S-Based Taxation under Default Risk by Paolo Panteghini [Downloadable!] 2005 (Why) Do we need Corporate Taxation? by Alfons Weichenrieder [Downloadable!] 2005 Does Germany Collect Revenue from Taxing Capital Income? by Johannes Becker & Clemens Fuest [Downloadable!] 2005 Effects of Corporate Tax Reforms on SMEs´ Investment Decisions under the Particular Consideration of Inflation by Chang Woon Nam & Doina Maria Radulescu [Downloadable!] 2005 The Start-Up and Growth Stages in Enterprise Formation: The New View of Dividend Taxation Reconsidered by Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja [Downloadable!] 2005 Regional Grants as Pork Barrel Politics by Kevin Milligan & Michael Smart [Downloadable!] 2005 Optimal Harvesting under Resource Stock and Price Uncertainty by Luis H. R. Alvarez & Erkki Koskela [Downloadable!] 2005 Progressive Taxation and Irreversible Investment under Uncertainty by Luis H. R. Alvarez & Erkki Koskela [Downloadable!] 2005 Econometric Accounting of the Australian Corporate Tax Rates: a Firm Panel Example by Feeny, Simon & Gillman, Max & Harris, Mark N. [Downloadable!] 2005 Hiring incentives and labour force participation in Italy by Piero Cipollone & Corrado Di Maria & Anita Guelfi [Downloadable!] 2005 Capital Subsidies and the Underground Economy by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano [Downloadable!] 2005 Can Government Policy Influence Industrial Competitiveness: Evidence from Poland and the Czech Republic by Iraj Hashi & Darko Hajdukovic & Erjon Luci [Downloadable!] 2005 Market Substitution and the Pareto Dominance of Ad Valorem Taxation by Liqun Liu & Thomas R. Saving 2005 The Tax Effect on Taxable Income from Privately Held Businesses by Shih-Ying Wu 2005 Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion by Kong-Pin & C.Y. Cyrus Chu 2005 Tax Compliance Costs for Companies in Slovenia and Croatia by Maja Klun & Helena Blazi´c 2005 The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems by Clemens Fuest & Bernd Huber 2005 Effects of an Equalization Tax on Multinational Investments and Transfer Pricing by Seppo Kari & Jouko Ylä-Liedenpohja 2005 Capital Budgeting with Taxes under Uncertainty and Irrevesibility by Rainer Niemann & Caren Sureth [Downloadable!] 2005 Impact of foreign direct investment of Croatian manufacturing exports by Goran Vuksic [Downloadable!] 2005 Inversión Privada e Impuestos Corporativos: Evidencia para Chile by Rodrigo Cerda & Felipe Larraín [Downloadable!] 2005 Does Germany collect revenue from taxing the normal return to capital? by Johannes Becker & Clemens Fuest 2005 Do Corporate and Personal Income Taxes Affect Incorporation? by Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco [Downloadable!] 2005 Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax by José Manuel González-Páramo [Downloadable!] 2005 Tax Reforms in Italy and in Europe: An Introduction by Luigi Bernardi [Downloadable!] 2005 Corporate Income Tax Reform: The Neglected Issue of Tax Income by Ablett, John & Hart, Neil [Downloadable!] 2005 Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen? by Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel [Downloadable!] 2005 The European Commission‘s Proposals for Corporate Tax Harmonization by Charles McLure Jr. [Downloadable!] 2005 State-Level R&D Tax Credits: A Firm-Level Analysis by Lolita A. Paff [Downloadable!] 2004 International Tax Planning in the Age of ICT by Schäfer, Anne & Spengel, Christoph [Downloadable!] 2004 Are R&D subsidies a substitute or a complement to privately funded R&D? Evidence from France using propensity score methods for non- experimental data by DUGUET Emmanuel [Downloadable!] 2004 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act by Michael Funke & Holger Strulik [Downloadable!] 2004 Corporate Tax Avoidance and High Powered Incentives by Mihir A. Desai & Dhammika Dharmapala [Downloadable!] 2004 Reformulating the Tax Incentive Program in Jordan: Analysis and Recommendations by Duanjie Chen [Downloadable!] 2004 Taxation trends in the European Union: 2004 edition by Paolo Acciari & Claudius Schmidt-Faber & Lena Frej-Ohlsson [Downloadable!] 2004 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis by Martin Finkenzeller & Christoph Spengel [Downloadable!] 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 [Downloadable!] 2004 An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators by Claudius Schmidt-Faber [Downloadable!] 2004 European Tax Survey by Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren [Downloadable!] 2004 Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence by Rosanne Altshuler & Harry Grubert [Downloadable!] 2004 Improving the Capacity to Innovate in Germany by Andrés Fuentes & Eckhard Wurzel & Margaret Morgan [Downloadable!] 2004 Asset Price Cycles, “One-Off” Factors and Structural Budget Balances by Nathalie Girouard & Robert Price [Downloadable!] 2004 Financial Systems and Economic Growth: An Evaluation Framework for Policy by Iris Claus & Veronica Jacobsen & Brock Jera [Downloadable!] 2004 VAT versus the turnover tax with non-competitive firms by Das-Gupta, Arindam [Downloadable!] 2004 Do Tax Havens Flourish? by James R. 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Cerda [Downloadable!] 2004 Ownership restrictions, tax competition and transfer pricing policy by Diaw, K.M. [Downloadable!] 2004 Impact of Selective Reductions in Labor Taxation by Olivier, PIERARD [Downloadable!] 2004 Theft and Taxes by Desai, Mihir & Dyck, Alexander & Zingales, Luigi [Downloadable!] 2004 Risk Shifting, Technology Policy and Sales Contingent Claims: When is Launch Aid to the Aerospace Industry A Subsidy? by Kaivanto, Kim & Stoneman, Paul [Downloadable!] 2004 Is There Regional Tax Competition? 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[Downloadable!] 2004 Inter-region Competition for FDI by Osiris Parcero [Downloadable!] 2004 A Model of R&D Tax Incentives by Eren Inci [Downloadable!] 2004 Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs by Bo Sandemann Rasmussen [Downloadable!] 2004 On the Possibility and Desirability of Taxing E-Commerce by Bo Sandemann Rasmussen [Downloadable!] 2004 Corporate Income Tax Reform in Switzerland by Martin D. Dietz & Christian Keuschnigg [Downloadable!] 2004 Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries by Simon C. Parker & Martin T. Robson 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 [Downloadable!] 2004 Tax Uncertainty and Investment: A Cross-Country Empirical Examination by Kelly D. Edmiston [Downloadable!] 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 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 [Downloadable!] 2004 Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002 by Félix Domínguez Barrero [Downloadable!] 2004 Hiring Incentives and Labour Force Participation in Italy by Piero Cipollone & Corrado Di Maria & Anita Guelfi [Downloadable!] 2004 Nachtrag: Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden? by Christoph Spengel & Wolfgang Eggert [Downloadable!] 2004 Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden? by Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder [Downloadable!] 2004 Die Mehrwertsteuer wird zur Achillesferse der Staatseinnahmen in Europa by Gernot Mittler [Downloadable!] 2004 Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben by Dieter Ondracek [Downloadable!] 2004 Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung by Christine Scheel [Downloadable!] 2004 Ist-Versteuerung und ein Cross-Check-Verfahren by Barbara Hendricks [Downloadable!] 2004 Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten by Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer [Downloadable!] 2004 Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich by Markus Achatz [Downloadable!] 2004 Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes by Wilfried Wagner [Downloadable!] 2004 Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems by Kurt Faltlhauser [Downloadable!] 2004 Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus by Alfons Kühn [Downloadable!] 2004/2005 Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven by Seppo Kari & Jouko Ylä-Liedenpohja [Downloadable!] 2003 The Impact of ICT on Profit Allocation within Multinational Groups: Arm?s Length Pricing or Formula Apportionment? by Spengel, Christoph & Schäfer, Anne [Downloadable!] 2003 Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften by Hermann, Rico & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten [Downloadable!] 2003 Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation by Harry Huizinga & Gaetan Nicodeme [Downloadable!] 2003 Cutting the Dividends Tax…and Corporate Governance Too? by Dino Falaschetti & Michael Orlando [Downloadable!] 2003 The Character and Determinants of Corporate Capital Gains by Mihir A. Desai & William M. Gentry [Downloadable!] 2003 Capital Taxation, Globalization, and International Tax Competition by Kenneth G. Stewart & Michael C. Webb [Downloadable!] 2003 Public Taxation and Venture Capital Backed Entrepreneurship by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2003 Optimal Public Policy For Venture Capital Backed Innovation by Christian Keuschnigg [Downloadable!] 2003 Corporate Income Tax Reform in Switzerland by Martin D. Dietz & Christian Keuschnigg [Downloadable!] 2003 Taxation of a Venture Capitalist With a Portfolio of Firms by Christian Keuschnigg [Downloadable!] 2003 Theft and Taxes by Mihir A. Desai & Alexander Dyck & Luigi Zingales [Downloadable!] 2003 Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment by Jack M. Mintz [Downloadable!] 2003 Taxing Financial Activity by Jack M. Mintz [Downloadable!] 2003 Corporation Tax Asymmetries and Firm-Level Investment in Canada by Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz [Downloadable!] 2003 Taxation trends in the European Union: 2003 edition by Anne Bucher & Claudius Schmidt-Faber & Gilles Revelin [Downloadable!] 2003 Corporate environmental protection under uncertainty by Iulie Aslaksen and Terje Synnestvedt [Downloadable!] 2003 The X Tax in the World Economy by David F. Bradford [Downloadable!] 2003 A Study of the Effectiveness of Credit Subsidies: Evidence from a Panel of Italian Firms by Grazia Rapisarda & Eleonora Patacchini [Downloadable!] 2003 Tax Competition for International Producers and the Mode of Foreign Market Entry by Ronald B. Davies & Hartmut Egger & Peter Egger [Downloadable!] 2003 Tax Treaties, Renegotiations, and Foreign Direct Investment by Ronald B. Davies [Downloadable!] 2003 Corporate Taxation of Foreign Direct Investment Income 1991-2001 by Kwang-Yeol Yoo [Downloadable!] 2003 Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax by David F. Bradford [Downloadable!] 2003 A Multinational Perspective on Capital Structure Choice and Internal Capital Markets by Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr. [Downloadable!] 2003 The Character and Determinants of Corporate Capital Gains by Mihir Desai & William M. Gentry [Downloadable!] 2003 Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal by Peter Birch Sørensen [Downloadable!] 2003 Steuerharmonisierung oder Steuerwettbewerb? by Alfred Boss [Downloadable!] 2003 Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data by Corak, Miles & Chen, Wen-Hao [Downloadable!] 2003 Impuestos Óptimos en Empresas by Rodrigo Cerda [Downloadable!] 2003 An examination of the IFS corporation tax forecasting record by Suman Basu & Carl Emmerson & Christine Frayne [Downloadable!] 2003 Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax by Lindhe, Tobias & Södersten, Jan & Öberg, Ann [Downloadable!] 2003 Skatterna, företagandet och tillväxten by Du Rietz, Gunnar & Johansson, Dan [Downloadable!] 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Employer-sponsored training in stabilisation and growth policy perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act by Funke, Michael & Strulik, Holger [Downloadable!] 2003 Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act by Michael Funke & Holger Strulik [Downloadable!] 2003 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence by Richard A. Chisik & Ronald B. Davies [Downloadable!] 2003 Igualdad y eficiencia: Un recuento de esquemas tributarios para México by Urzúa, Carlos M. [Downloadable!] 2003 Fancy a stay at the "Hotel California "?Foreign Direct Investment,Taxation and Exit Costs by Holger Görg [Downloadable!] 2003 Private, Private Government-Dependent and Public Schools. An International Effectiveness Analysis by Vincent , VANDENBERGHE [Downloadable!] 2003 Taxation and Venture Capital-Backed Entrepreneurship by Keuschnigg, Christian & Nielsen, Soren Bo [Downloadable!] 2003 Taxing Risky Investment by Devereux, Michael P [Downloadable!] 2003 Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation by Huizinga, Harry & Nicodeme, Gaetan [Downloadable!] 2003 Optimal Public Policy for Venture Capital Backed Innovation by Keuschnigg, Christian [Downloadable!] 2003 Tax Competition and Foreign Direct Investment by Agnes Benassy-Quere & Lionel Fontagne & Amina Lahreche-Revil [Downloadable!] 2003 Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax by David Bradford [Downloadable!] 2003 Is the Completion of EU Single Market Hindered by VAT Evasion? by Chang Woon Nam & Andrea Gebauer & Ruediger Parsche [Downloadable!] 2003 Capital Mobility and Tax Competition: A Survey by Clemens Fuest & Bernd Huber & Jack Mintz [Downloadable!] 2003 Hotelling Tax Competition by Wooders, Myrna & Zissimos, Ben [Downloadable!] 2003 Competing for Foreign Direct Investments: A Real Options Approach by Paolo Panteghini & Guttorm Schjelderup [Downloadable!] 2003 Public Economics and Startup Entrepreneurs by Robin Boadway & Jean-Francois Tremblay [Downloadable!] 2003 The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries by Chang Woon Nam & Doina Maria Radulescu [Downloadable!] 2003 Taxes and Venture Capital Support by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2003 Public Policy and Venture Capital Backed Innovation by Christian Keuschnigg [Downloadable!] 2003 Income Tax, Consumption Value of Education, and the Choice of Educational Type by Annette Alstadsaeter [Downloadable!] 2003 Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal by Peter Birch Sorensen [Downloadable!] 2003 The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments by Alstadsaeter, Annette [Downloadable!] 2003 Taxation and Valuation of International Real Investments by Kari, Seppo & Ylae-Liedenpohja, Jouko [Downloadable!] 2003 tax credit policy and firms' behaviour: the case of subsidy to open-end labour contract in italy by cipollone piero & Anita Guelfi [Downloadable!] 2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans by Rainer Niemann & Dirk Simons [Downloadable!] 2003 Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty by Kelly Edmiston & Shannon Mudd & Neven Valev 2003 Gewerbesteuer: reformieren oder ersetzen? by Martin Junkernheinrich & Klaus Bräunig & Lorenz Jarass & Albert J. Rädler & Alfons Kühn [Downloadable!] 2003 Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries by Chang Woon Nam & Doina Maria Radulescu [Downloadable!] 2003 Taxes as a Determinant for Foreign Direct Investment in Europe by Andreas Haufler & Sven Stöwhase [Downloadable!] 2002 The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics by Lammersen, Lothar [Downloadable!] 2002 Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity by Lammersen, Lothar [Downloadable!] 2002 Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips by Schröer, André [Downloadable!] 2002 ICT and international corporate taxation : tax attributes and scope of taxation by Schäfer, Anne & Spengel, Christoph [Downloadable!] 2002 Do Countries Compete Over Corporate Tax Rates? by Devereux, Michael P & Lockwood, Ben & Redoano, Michela [Downloadable!] 2002 Start-ups, Venture Capitalists, and the Capital Gains Tax by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2002 Income Replacement and Reemployment Programs in Michigan and Neighboring States by Stephen A. Woodbury [Downloadable!] 2002 Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations by Rosanne Altshuler & Harry Grubert [Downloadable!] 2002 The Effect of the Tax Reform Act of 1986 on the Location of Assets by Rosanne Altshuler & R. Glenn Hubbard [Downloadable!] 2002 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy by Rosanne Altshuler & Harry Grubert [Downloadable!] 2002 Has U.S. Investment Abroad Become More Sensitive to Tax Rates? by Rosanne Altshuler & T. Scott Newlon & Harry Grubert [Downloadable!] 2002 Income Taxation when Markets are Incomplete by Tirelli, Mario [Downloadable!] 2002 Sector and size effects on effective corporate taxation by Nicodeme, Gaetan [Downloadable!] 2002 An Analysis of a Cash Flow Tax for Small Business by Peter Wilson [Downloadable!] 2002 Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment by Mihir A. Desai & C. Fritz Foley & James R. Hines Jr. [Downloadable!] 2002 The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data by Austan Goolsbee [Downloadable!] 2002 Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 2002 On the Timeliness of Tax Reform by James R. Hines Jr. [Downloadable!] 2002 International Taxation by Roger H. Gordon & James R. Hines Jr. [Downloadable!] 2002 Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax by Don Fullerton & Robert D. Mohr [Downloadable!] 2002 Profit Shifting opportunities, Multinationals, and the determinants of FDI by Stöwhase, Sven [Downloadable!] 2002 Fancy a Stay at the "Hotel California"? Foreign Direct Investment, Taxation and Firing Costs by Goerg, Holger [Downloadable!] 2002 International tax abitrage via corporate income splitting by Satish Chand [Downloadable!] 2002 Methods of Mitigating Double Taxation by Lindhe, Tobias [Downloadable!] 2002 Kapitalskatterna och den kreativa förstörelsen by Du Rietz, Gunnar [Downloadable!] 2002 Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform by Michael Funke [Downloadable!] 2002 Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs by Christoph Sauer & Margit Schratzenstaller [Downloadable!] 2002 Classical Corporation Tax as a Global Means of Tax Harmonization by Seppo Kari & Jouko Ylä-Liedenpohja [Downloadable!] 2002 Privileges for Enterprises: Efficient Discrimination or Room for Abuse? by Tonis Alexander [Downloadable!] 2002 Fiscal Decentralization and Soft Budget Constraints by Timofeev Andrey [Downloadable!] 2002 Who Gains Benefits from Tax Incentives for Foreign Direct Investment in Korea? by Seong-Bong Lee [Downloadable!] 2002 Cash Flow Taxes in an Open Economy by Bond, Stephen Roy & Devereux, Michael P [Downloadable!] 2002 Do Countries Compete over Corporate Tax Rates? by Devereux, Michael P & Lockwood, Ben & Redoano, Michela [Downloadable!] 2002 Start-ups, Venture Capitalists and the Capital Gains Tax by Keuschnigg, Christian & Nielsen, Soren Bo [Downloadable!] 2002 Evaluating Tax Policy for Location Decisions by Devereux, Michael P & Griffith, Rachel [Downloadable!] 2002 Costs, Benefits, and Tax-induced Distortions of Stock Option Plans by Niemann, Rainer & Simons, Dirk [Downloadable!] 2002 Taxation of a Venture Capitalist with a Portfolio of Firms by Christian Keuschnigg [Downloadable!] 2002 Tax Policy in the European Union: A Review of Issues and Options by Sijbren Cnossen [Downloadable!] 2002 Start-ups, Venture Capitalits, and the Capital Gains Tax by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2002 Endogenous Timing and the Taxation of Discrete Investment Choices by Paolo Panteghini [Downloadable!] 2002 Taxation under Uncertainty -- Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory by Niemann, Rainer & Sureth, Caren [Downloadable!] 2002 Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital by Robert Chirinko [Downloadable!] 2002 Formula Apportionment in the European Union: A Dream Come True or the EU's Worst Nightmare? by Weiner, Joann [Downloadable!] 2002 The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications by Giannini, Silvia & Maggiulli, Carola [Downloadable!] 2002 Classical Corporation Tax as a Global Means of Tax Harmonization by Kari, Seppo & Ylae-Liedenpoha, Jouko [Downloadable!] 2002 Tax Competition for FDI in Central-European Countries by Sedmihradsky, Milan & Klazar, Stanislav [Downloadable!] 2002 How to get firms to invest: A simple solution to the hold-up problem in regulation by Hans Gersbach [Downloadable!] 2002 Measuring The Impact Of Taxation On Investment And Financing Decisions by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen [Downloadable!] 2002 Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform by Michael Funke [Downloadable!] 2002 Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer by Lothar Schemmel [Downloadable!] 2002 Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation by Marcel Gérard [Downloadable!] 2002 To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation by Peter Birch Sorensen [Downloadable!] 2002 European company tax reform : prospects for the future ; company taxation and the internal market by Jack Mintz [Downloadable!] 2001 Valuation of the Debt-Tax Shield by Deen Kemsley & Doron Nissim [Downloadable!] 2001 Dividend Tax Capitalization: Clarifications and Responses to Recent Challenges by Deen Kemsley [Downloadable!] 2001 Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada by Jack M. Mintz & Michael Smart [Downloadable!] 2001 Computing effective corporate tax rates: comparisons and results by Nicodeme, Gaetan [Downloadable!] 2001 Competition in Taxes and Performance Requirements for Foreign Direct Investment by Ronald B. Davies & Christopher J. Ellis [Downloadable!] 2001 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence" by Richard Chisik & Ronald B. Davies [Downloadable!] 2001 Tax Competition and Foreign Capital by Ronald B. Davies & Thomas A. Gresik [Downloadable!] 2001 The Effects of Bilateral Tax Treaties on U.S. FDI Activity by Bruce A. Blonigen & Ronald B. Davies [Downloadable!] 2001 Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts by William M. Gentry & Deen Kemsley & Christopher J. Mayer [Downloadable!] 2001 Foreign Direct Investment in a World of Multiple Taxes by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 2001 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy by Rosanne Altshuler & Harry Grubert [Downloadable!] 2001 Exchange Rates and Tax-Based Export Promotion by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 2001 Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel by Adama Zerbo [Downloadable!] 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax by Lindhe, Tobias & Södersten, Jan & Öberg, Ann [Downloadable!] 2001 Mitigating Double Taxation in an Open Economy by Lindhe, Tobias [Downloadable!] 2001 Taxation, uncertainty, and the cost of equity for a multinational firm by Lund,D. [Downloadable!] 2001 The Distributional Component of the Price of the Tax Avoidance Service by Damjanovic, Tatiana [Downloadable!] 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 Indonesia’s Decentralization Policy: The Budget Allocation and Its Implications for the Business Environment by Ilyas Saad [Downloadable!] 2001 Administrative Delays as Barriers to Trade by Régibeau, Pierre & Rockett, Katharine [Downloadable!] 2001 Corporate Taxation, Multinational Enterprise and Economic Integration by Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene [Downloadable!] 2001 Capital income taxation in Europe: trends and trade offs by Joeri Gorter & Ruud de Mooij [Downloadable!] 2001 Developing a Cost of Capital Module for Computable General Equilibrium Modelling by Ashley Winston [Downloadable!] 2001 Taxation and Foreign Direct Investment: A Synthesis of Empirical Research by de Mooij, Ruud A. & Ederveen, Sjef [Downloadable!] 2001 Tax Rate Uncertainty and Investment Behavior by Rainer Niemann [Downloadable!] 2001 Corporate Tax Asymmetries under Investment Irreversibility by Paolo Panteghini [Downloadable!] 2001 Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries by Chang Woon Nam [Downloadable!] 2001 Public Policy for Venture Capital by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2001 The Incidence of an Extended Ace Corporation Tax by Ernst Fehr & Wolfgang Wiegard [Downloadable!] 2001 The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons by Lars Feld & Gebhard Kirchgaessner [Downloadable!] 2001 Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data by Chang Woon Nam & Ruediger Parsche & Barbara Schaden [Downloadable!] 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 [Downloadable!] 2001 Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 by Alessandra Staderini [Downloadable!] 2001 The Irish Economic Boom: What Can We Learn? by Pierre Fortin [Downloadable!] 2001 Is the Local Business Tax a User Tax? - An Empirical Investigation for Germany by Clemens Fuest & Regina T. Riphan [Downloadable!] 2001 The choice between owner's wages and dividends under the dual income tax by Erik Fjaerli & Diderik Lund [Downloadable!] 2001 Dual income taxation : the choice of the imputed rate of return by Paolo M. Panteghini [Downloadable!] 2001 The National GST and Commonwealth-State Financial Relations: A Neglected Issue by Row, Richard & Duhs, Alan [Downloadable!] 2001 An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada by Masayoshi Hayashi & Robin Boadway [Downloadable!] 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 [Downloadable!] 2001 Home Bias in Portfolios and Taxation of Asset Income by Roger Hall Gordon & Vitor Gaspar [Downloadable!] 2000 Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data by Erik Fjærli and Rolf Aaberge [Downloadable!] 2000 Recent Developments in the Debate on Deferral by Rosanne Altshuler [Downloadable!] 2000 Tax Revenue Estimation in Ghana by ROSHAN BAJRACHAVA & CHUN-YAN KUO [Downloadable!] 2000 Tax Analysis and Revenue Forecasting by Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA [Downloadable!] 2000 Host Country-Foreign Investor Bargaining Power and Investment Incentive Provisions in Multilateral Investment Agreements by Richard Mash [Downloadable!] 2000 State Tax Competition for Foreign Direct Investment: A Winnable War? by Ronald B. Davies [Downloadable!] 2000 The Uneasy Marriage of Export Incentives and the Income Tax by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 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 [Downloadable!] 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 [Downloadable!] 2000 Nonprofit Business Activity and the Unrelated Business Income Tax by James R. Hines, Jr. [Downloadable!] 2000 Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons by Goerke, Laszlo [Downloadable!] 2000 Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing by Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan [Downloadable!] 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 Capital Income Taxation when Markets are Incomplete by Tirelli, M. 2000 Moduler les cotisations employeurs a l'Assurance Chomage: les experiences de bonus-malus aux Etats-Unis by Fougere, D. & Margolis, D. 2000 Neutral Corporate Taxation under Uncertainty: New Insights Offered by Real Options Theory by Dahlstrom, T. 2000 Sub-Federal Tax Exemptions in Russia: Less Taxes, More Investment? by Kolomak Evgeniya [Downloadable!] 2000 Tax Policy, Venture Capital and Entrepreneurship by Keuschnigg, Christian & Nielsen, Soren Bo [Downloadable!] 2000 Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe by Agnes Benassy-Quere & Lionel Fontagne & Amina Lahreche-Revil [Downloadable!] 2000 On Corporate Tax Asymmetries and Neutrality by Panteghini, Paolo [Downloadable!] 2000 Competing for Capital in a "Lumpy" World by Kind, Hans Jarle & Midelfart Knarvik, Karen Helene & Schjelderup, Guttorm [Downloadable!] 2000 Tax-Exempt Investors and the Asset Allocation Puzzle by Mintz, Jack & Smart, Michael [Downloadable!] 2000 Tax-aided financial services companies and the cost of capital by Annick Hespel & Michel Mignolet [Downloadable!] 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 Taxation of electronic commerce : a U.S. view ; e-commerce and taxation by Hal Varian [Downloadable!] 2000 Electronic commerce and VAT burdens : e-commerce and taxation by Patrick Wille [Downloadable!] 2000 Alternatives to the concept of permanent establishment : e-commerce and taxation by Charles McLure Jr. [Downloadable!] 1999 The Tobacco Deal by Jeremy Bulow & Paul Klemperer [Downloadable!] 1999 Should Canada's Rate Capital Gains Taxation Be Reduced? by Diewert, W.E. & Lawrence, D.A. 1999 The Impact of State Taxes on Self-Insurance by Bin Ke & Kathy Petroni & Douglas A. Shackelford [Downloadable!] 1999 Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data by Roger H. Gordon & Young Lee [Downloadable!] 1999 Government as a Discriminating Monopolist in the Financial Market: The Case of China by Roger H. Gordon & Wei Li [Downloadable!] 1999 Steuerpolitik auf dem Irrweg — Zur geplanten Reform der Unternehmensbesteuerung by Alfred Boss [Downloadable!] 1999 Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland by Alfred Boss [Downloadable!] 1999 Value-added Tax versus Social Security Contributions by Goerke, Laszlo [Downloadable!] 1999 Generalised R-based and S-based taxes under uncertainty by Steve Bond & Michael Devereux 1999 Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation by Kwang Soo Cheong [Downloadable!] 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 Dynamic Behaviour of the Firm Under Dual Income Taxation by Seppo Kari [Downloadable!] 1999 The Tobacco Deal by Bulow, Jeremy I & Klemperer, Paul [Downloadable!] 1999 Gains to Australian Shareholders from Perturbations in Corporate Financial Policy by Benge, M. 1999 The Impossibility of a Neutral Resource Rent Tax by Smith, B. [Downloadable!] 1999 The Ralph Report Depreciation Proposals and Investment Neutrality by Benge, M. [Downloadable!] 1999 Tax incentives for extraction and recycling of basic materials in Canada by Kim Scharf [Downloadable!] 1999 Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU by Andreas Haufler [Downloadable!] 1999 Belastungs- und Entscheidungswirkungen der geplanten Unternehmensteuerreform by Franz W. Wagner & Dominic Wader 1998 Can Measurement Error Explain the Productivity Paradox? by Diewert, W.E. & Fox, K.J. 1998 The Determinants of Municipal Tax Rates in British Columbia by Brett, C. & Pinkse, J. 1998 Tax-exempt investors and the asset allocation puzzle by Jack Mintz & Michael Smart [Downloadable!] 1998 Why some Corporations Pay More Tax than Necessary by Karl Ove Aarbu and Jeffrey K. MacKie-Mason [Downloadable!] 1998 Multinational Financial Policy and the Cost of Capital: The Many Roads Home by Rosanne Altshuler & Harry Grubert [Downloadable!] 1998 A Comparison of Sales Taxes by Ira N. Gang & Arindam Das-Gupta 1998 Investment Ramifications of Distortionary Tax Subsidies by James R. Hines Jr. [Downloadable!] 1998 Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers by Kathy R. Petroni & Douglas A. Shackelford [Downloadable!] 1998 Has U.S. Investment Abroad Become More Sensitive to Tax Rates? by Rosanne Altshuler & Harry Grubert & T. Scott Newlon [Downloadable!] 1998 Entrepreneurs, Income Taxes, and Investment by Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen [Downloadable!] 1998 The taxation of discrete investment choices by Michael Devereux & Rachel Griffith [Downloadable!] 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 Capital Income Taxation, Wealth Distribution and Borrowing Constraints by Chamley, C. 1998 A Tax Proposal to Smooth Business Cycles, Encourage Investment and Remove Biases Against Small Firms by Weiss, A. 1998 Tax Incentives and Corporate Borrowing: Evidence from Finnish Company Panel Data by Virolainen, K. 1998 A Value Added Tax in an Oligopolistic Economy by Damania, R. 1998 Venture Capital: A Case for Investment Promotion by Keuschnigg, Christian [Downloadable!] 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 [Downloadable!] 1998 Do Debit Flows Crowd out Equity Flows or the other way Round? by Assaf Razin & Efraim Sadka & Chi-Wa Yuen [Downloadable!] 1998 The Treatment of Financial Services Under a Broad-Based Consumption Tax by Jack, W. 1998 Can High Personal Tax Rates Encourage Entrepreneurial Activity? by Roger Gordon [Downloadable!] 1998 Can High Personal Tax Rates Encourage Entrepreneurial Activity? by Roger Gordon [Downloadable!] 1998 Partner leasing in Sweden : a case study in financial innovation and re-regulation by Ken Angelin & L. Peter Jennergren [Downloadable!] 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 INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects by Miquel Faig & Pauline Shum [Downloadable!] 1997 Wage and Employment Effects of Payroll Taxes and Investment Subsidies by Frode Johansen and Tor Jacob Klette 1997 Strategic Business Taxation when Finance and Portfolio Decisions are Endogenous by Andreas Wagener 1997 Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax by Austan Goolsbee [Downloadable!] 1997 Public R&D Policies and Cost Behavior of the US Manufacturing Industries by Theofanis P. Mamuneas & M. Ishaq Nadiri [Downloadable!] 1997 Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts by Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan 1997 Corporate Income Taxation and Signaling by Kwang Soo Cheong [Downloadable!] 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 Policy Complementarities: The Case for Fundamental Labour Market Reform by Coe, David T & Snower, Dennis J. [Downloadable!] 1997 Tax Competition for Foreign Direct Investment by Haufler, Andreas & Wooton, Ian [Downloadable!] 1997 VIVAT- A Definitive Vat System for Europe? by Fehr, H. & Polo,C. 1997 A comment on the viability of the allowance for corporate equity by John Isaac [Downloadable!] 1997 The windfall tax by Lucy Chennells [Downloadable!] 1997 Share repurchases by Philip Shirley [Downloadable!] 1997 A theoretical evaluation of the Swedish corporate tax reform act of 1994 by Hovick Shahnazarian [Downloadable!] 1996 Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis by Pierre-Pascal Gendron [Downloadable!] 1996 Monopolistic Competition, Resource Allocation and the Effects of Industrial Policy by Torbjørn Hægeland 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 Consumption Taxes: Some Fundamental Transition Issues by David F. Bradford [Downloadable!] 1996 Occupational Choice and Profit Taxation Under Informational Asymmetries by Kwang Soo Cheong [Downloadable!] 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 A Pecking Order Theory of Capital Inflows and International Tax Principles by Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa [Downloadable!] 1996 Special-Interest Lobbying and Endogenous Commodity Taxation by Avinash Dixit [Downloadable!] 1995 Payroll Taxes in the Finance of Social Security by Kesselman, J.R. 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 and Torbjørn Hægeland 1995 Puerto Rico And Section 936: A Costly Dependence by Tomas Hexner & Glenn Jenkins [Downloadable!] 1995 Taxes, Technology Transfer, and the R&D Activities of Multinational Firms by James R. Hines, Jr. [Downloadable!] 1995 Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals by Kenneth A. Froot & James R. Hines, Jr. [Downloadable!] 1995 Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth by Massimo FLORIO [Downloadable!] 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 The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland by Grabowski MEP, Dariusz Maciej & Smith, Stephen [Downloadable!] 1995 Foreign investment, international mergers and the 1993 capital income tax reform in Finland by Hannu Piekkola [Downloadable!] 1994 Effective Rates of Assistance for Norwegian Industries by Erling Holmøy, Torbjørn Hægeland and Øystein Olsen 1994 The Effect of Taxes on Investment and Income Shifting to Puerto Rico by Harry Grubert & Joel Slemrod [Downloadable!] 1994 The Alternative Minimum Tax and the Behavior of Multinational Corporations by Andrew B. Lyon & Gerald Silverstein [Downloadable!] 1994 U.S. Interest Allocation Rules: Effects and Policy by Rosanne Altshuler & Jack Mintz [Downloadable!] 1994 The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data by Jason G. Cummins & R. Glenn Hubbard [Downloadable!] 1994 Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals by Rosanne Altshuler & T. Scott Newlon & William C. Randolph [Downloadable!] 1994 No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals by James R. Hines, Jr. [Downloadable!] 1994 R&D Tax Policy During the Eighties: Success or Failure? by Bronwyn Hall [Downloadable!] 1994 Alcohol Tax Equalization and Social Costs by Henry Saffer & Frank Chaloupka [Downloadable!] 1993 Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development by Glenn Jenkins & JEFFERY HALL [Downloadable!] 1993 Energy Taxes and Aggregate Economic Activity by Julio J. Rotemberg & Michael Woodford [Downloadable!] 1993 On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s by James R. Hines, Jr. [Downloadable!] 1993 Academic Rhetoric in the Policy Arena: The Case of Capital Gains Taxation by Joseph J. Cordes & Arjo Klamer & Thomas C. Leonard [Downloadable!] 1992 Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach by Estache, Antonio & van Wijnbergen, Sweder [Downloadable!] 1991 Resource Taxation And Project Feasibility: The Misima Gold Mine, Papua, New Guinea by Glenn Jenkins & GANGADHAR SHUKLA [Downloadable!] 1991 An Evaluation of the Exploration Tax Credit by CHUN-YAN KUO & STEVEN CLARK [Downloadable!] 1991 The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie by Grady, Patrick [Downloadable!] 1991 The Taxable Payroll for Unemployment Insurance: An Empirical Analysis of South Carolina Manufacturing Firms by Carl P. Kaiser [Downloadable!] 1990 Fiscal Policies For Mining (Gold) In The Pacific Islands by Glenn Jenkins & G.P. SHUKLA [Downloadable!] 1990 Tax Shelter Finance: How Efficient Is It? by Glenn Jenkins [Downloadable!] 1990 Intertemporal Labor Supply: An Assessment by David Card [Downloadable!] 1990 An Analysis of the Distributional Impact of the Goods and Services Tax by Grady, Patrick [Downloadable!] 1989 Economic Inefficiency And Tax Shelter Finance by Glenn Jenkins [Downloadable!] 1988 Tax Changes Before Tax Policies: Sri Lanka 1975-1988 by Glenn Jenkins [Downloadable!] 1988 Considerations for the Tax Mix by BOB HAMILTON & CHUN-YAN KUO & SATYA PODDAR [Downloadable!] 1987 Cost-Effectiveness Of After-Tax Financing: Flow-Through Shares And Limited Partnerships by Glenn Jenkins [Downloadable!] 1986 Taxation Of State-Owned Enterprises by Glenn Jenkins [Downloadable!] 1985 An Outline Of The United Kingdom Advanced Corporate Tax by Glenn Jenkins [Downloadable!] 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 [Downloadable!] 1980 Guidelines For Design Of Contract Of Work For Companies Operating In Fiscal Reserve Areas Of Bolivia by Glenn Jenkins [Downloadable!] 1980 Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia by Glenn Jenkins [Downloadable!] 1980 Development Of Indices Of Mining And Non-Mining Costs For Bolivia by Glenn Jenkins [Downloadable!] 1980 The General Structure Of Indonesian Mining Taxation by Glenn Jenkins & RALPH BEALS & MALCOLM GILLIS [Downloadable!] 1975 The Effect Of Tax Policy On The Foreign And Domestic Operations Of The United States Petroleum Industry by Glenn Jenkins [Downloadable!] 1974 An Evaluation Of Alternative Tax Systems Applicable To The Mineral Industries by Glenn Jenkins [Downloadable!] 1974 Tax Preferences And The Foreign Operations Of The United States Petroleum Industry by Glenn Jenkins [Downloadable!] Policies to attract Foreign Direct Investment: An industry-level analysis by C. Bellac & M. Leibrecht & Robert Stehrer [Downloadable!] VAT in Ukraine: An Interim Report by Richard M. Bird [Downloadable!] Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs by Ronald B. Davies & Carsten Eckel [Downloadable!] Tax Competition for Heterogeneous Firms with Endogenous Entry by Ronald B. Davies & Carsten Eckel [Downloadable!] Subsidies to Industry and the Environment by David L. Kelly [Downloadable!] Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing by Céline Azémar & Paolo Gregory Corcos [Downloadable!] The Impact of State Corporate Taxes on FDI Location by Claudio A. Agostini(Georgetown University/Ilades) [Downloadable!] How mobile is capital within the European Union? by Joeri Gorter & Ashok Parikh [Downloadable!] The effect of corporate taxes on investment and the capital stock by Nick Draper & Fré Huizinga [Downloadable!] Taxation and foreign direct investment: A synthesis of empirical research by Ruud de Mooij & Sjef Ederveen [Downloadable!] Partial vs. Global Coordination of Capital Income Tax Policies by Bo Sandemann Rasmussen [Downloadable!]
This page was last updated on 2009-11-15.
IDEAS at the Department of Economics , College of Liberal Arts and Sciences , University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics . 
