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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ H: Public Economics
/ / H3: Fiscal Policies and Behavior of Economic Agents
/ / / H32: Firm
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 Harmonisierte Zuteilungsregeln im Europäischen Emissionshandel: Ergebnisse für Deutschland
    by Christiane Ochsenreiher & Alexandra Zirkel
  • 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 El ciclo económico del Uruguay, 1998-2012
    by Luis Bértola & Fernando Isabella & Carola Saavedra
  • 2014 A Negotiation-Based Model of Tax-Induced Transfer Pricing
    by Johannes Becker & Ronald B Davies
  • 2014 Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
    by Estrada, Fernando & González, Jorge Iván
  • 2014 Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
    by Liberati, Paolo & Paradiso, Massimo
  • 2014 Fixing Europe's youth unemployment and skills mismatch, can public financial support to SMEs be effective? The case of the European Commission and European Investment Bank joint initiatives
    by Floreani, Vincent Arthur
  • 2014 Crowding Out and Crowding in within Keynesian Framework. Do We Need Any New Empirical Research Concerning Them?
    by Adam P. Balcerzak & Elzbieta Rogalska
  • 2014 Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
    by Juan Carlos Suárez Serrato & Owen Zidar
  • 2014 Taxation and Corporate Risk-Taking
    by Langenmayr, Dominika & Lester, Rebecca
  • 2014 Corporate Taxes and the Growth of the Firm
    by Federica Liberini
  • 2014 A Negotiation-Based Model of Tax-Induced Transfer Pricing
    by Johannes Becker & Ronald B. Davies
  • 2014 Do payroll tax cuts raise youth employment?
    by Egebark, Johan & Kaunitz, Niklas
  • 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 Corporate income tax, legal form of organization, and employment
    by Chen, Daphne & Qi, Shi & Schlagenhauf, Don E.
  • 2014 Tax Competition with Heterogeneous Firms
    by Richard E. Baldwin & Toshihiro Okubo
  • 2014 Unobserved Tax Avoidance and the Tax Elasticity of FDI
    by Peter Egger & Valeria Merlo & Georg Wamser
  • 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 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 Heterogeneous responses to effective tax enforcement: evidence from Spanish firms
    by Miguel Almunia & David López-Rodríguez
  • 2014 Impact Of Information Organization On Performance In Tourism
    by Calotă Traian-Ovidiu
  • 2014 Impact of Accounting-Tax Relationship on Managerial Decision
    by Robu Sorin - Adrian
  • 2014 The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality
    by Raluca Andreea MIHALACHE
  • 2014 A Study on the Relationship between Fiscal Pressure and the Business Confidence Index
    by Georgeta VINTILA & Ioana Laura TIBULCA
  • 2014 The impact of budgetary resources of financing investment decision
    by Corina Nichitcin
  • 2014 Optimal Commitment Under Uncertainty: Adjustment Rules for Climate Policy
    by Jakob, Michael & Brunner, Steffen
  • 2014 Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms
    by Che-Chiang Huang & Horn-In Kuo
  • 2014 How labor market institutions affect job creation and productivity growth
    by Magnus Henrekson
  • 2014 Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2014 Г
    by Людмила Анисимова
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2014г
    by Людмила Анисимова
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Март-Апрель 2014г
    by Людмила Анисимова
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Февраль-Март 2014г
    by Людмила Анисимова
  • 2014 Факторы Изменения Добавленной Стоимости Промышленного Сектора В 2013 Г
    by Елена Астафьева
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2014г
    by Людмила Анисимова
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2013г. – Январь 2014 Г
    by Людмила Анисимова
  • 2014 Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2013г
    by Людмила Анисимова
  • 2014 An Overview Of Normative Documents On Taxation Issues For April-May 2014
    by Lyudmila Anisimova
  • 2014 An Overview Of Normative Documents On Taxation Issues For March-April 2014
    by Lyudmila Anisimova
  • 2014 Review Of Taxation Regulatory Documents Issued In The Period Of February 2014 Thru March 2014
    by Lyudmila Anisimova
  • 2014 Review of Regulatory Documents on Taxation Issues in December 2013-January 2014
    by Lyudmila Anisimova
  • 2014 Review of Regulatory Documents As Regards Taxation Issues in January-February 2014
    by Lyudmila Anisimova
  • 2014 Review Of Taxation Regulatory Documents Issued In The Period Of November–December 2013
    by Lyudmila Anisimova
  • 2014 Riforma degli incentivi e aziende di servizi: una quantificazione delle risorse
    by Antonio Affuso & Guido Nannariello
  • 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 Inter-firm collaborations on carbon emission reduction within industrial chains in China: Practices, drivers and effects on firms' performances
    by Zhang, Bin & Wang, Zhaohua
  • 2014 Heterogeneous firms and the impact of government policy on welfare and informality
    by Mendicino, Caterina & Prado, Mauricio
  • 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
  • 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 The effects of public spending composition on firm productivity
    by Kneller, Richard & Misch, Florian
  • 2013 M&A and the Tax Benefits of Debt Financing
    by Scheuering, Uwe
  • 2013 Tax Reforms and the Capital Structure of Banks
    by Thomas Hemmelgarn & Daniel Teichmann
  • 2013 On Habit and the Socially Efficient Level of Consumption and Work Effort
    by Paul Levine & Peter McAdam & Peter Welz
  • 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 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 The Impact of Incarceration on Food Insecurity among Households with Children
    by Robynn Cox & Sally Wallace
  • 2013 Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income
    by Cebula, Richard
  • 2013 Modified RPS Calculator: Inputs, Updating Procedure, and Outputs
    by Omid, M. Rouhani
  • 2013 Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
    by SALERNO, Nicola Carmine
  • 2013 Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare
    by SALERNO, Nicola Carmine
  • 2013 Demografia, Occupazione e Produttività in Europa e Us [quarta parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
    by SALERNO, Nicola Carmine
  • 2013 Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
    by SALERNO, Nicola Carmine
  • 2013 La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
    by SALERNO, Nicola Carmine
  • 2013 Do the effects of R&D tax credits vary across industries? A meta-regression analysis
    by Castellacci, Fulvio & Lie, Christine
  • 2013 The interaction between firms and Government in the context of investment decisions: a real options approach
    by Diogo Barbosa & Vitor M. Carvalho & Paulo J. Pereira
  • 2013 Competition for FDI and profit shifting: On the effects of subsidies and tax breaks
    by Oscar Amerighi & Giuseppe De Feo
  • 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 Intergenerational Smoothing of New Zealand’s Future Fiscal Costs
    by Ross Guest
  • 2013 Wait-and-See: Investment Options under Policy Uncertainty
    by Nancy L. Stokey
  • 2013 The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform
    by Benoît Mulkay & Jacques Mairesse
  • 2013 Is Tax Compliance a Social Norm? A Field Experiment
    by Pietro Battiston & Simona Gamba
  • 2013 Crowding Oot: The Effect of Government Grants on Donors, Fundraisers, and Foundations in Canada
    by James Andreoni & A. Abigail Payne
  • 2013 Microcrédit, pauvreté et autonomisation des femmes au Bénin
    by Dieudonné Bleossi Dahoun & Olivier Manlan & Cosme Vodonou & Saint-Martin Mongan & Damien Mededji & Janvier P. Alofa
  • 2013 Cross-border loss offset can fuel tax competition
    by Haufler, Andreas & Mardan, Mohammed
  • 2013 Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
    by Mazhar Waseem
  • 2013 Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development
    by Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon
  • 2013 Do SBA Loans Create Jobs?
    by Brown, J. David & Earle, John S.
  • 2013 Does Experience Rating Reduce Disability Inflow?
    by Kyyrä, Tomi & Tuomala, Juha
  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan
  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan
  • 2013 Do payroll tax cuts raise youth employment?
    by Egebark, Johan & Kaunitz, Niklas
  • 2013 Are Sunday Babies Doomed for Life? Measuring the Sunday-Born Achievement Gap in Ecuador
    by Gabriela Aparicio & Paul E. Carrillo & M. Shahe Emran
  • 2013 Working Paper 01-13 - The impact of subsidies and fiscal incentives on corporate R&D expenditures in Belgium (2001-2009)
    by Michel Dumont
  • 2013 Restaurant VAT cut: Cheaper meal and more service?
    by Tuomas Kosonen & Jarkko Harju
  • 2013 Does experience rating reduce disability inflow?
    by Juha Tuomala & Tomi Kyyrä
  • 2013 Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
    by Jarkko Harju & Tuomas Matikka
  • 2013 Tax Competition, Investment Irreversibility and the Provision of Public Goods
    by Michele Moretto & Paolo Panteghini & Sergio Vergalli
  • 2013 Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms
    by Arjan Ruijs & Herman Vollebergh
  • 2013 The Incidence of Non-Linear Consumption Taxes
    by Clément Carbonnier
  • 2013 How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?
    by Daxbek, Vincent & Estache, Antonio
  • 2013 Replacing churches and mason lodges? Tax exemptions and rural development
    by Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon
  • 2013 Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
    by Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki
  • 2013 Market Power in Emission Permit Markets: Theory and Evidence
    by Beat Hintermann
  • 2013 Tax Competition, Investment Irreversibility and the Provision of Public Goods
    by Michele Moretto & Paolo Panteghini & Sergio Vergalli
  • 2013 Cross-Border Loss Offset Can Fuel Tax Competition
    by Andreas Haufler & Mohammed Mardan
  • 2013 Learning and international policy diffusion: the case of corporate tax policy
    by Johannes Becker & Ronald B. Davies
  • 2013 Taxation and corporate risk-taking
    by Dominika Langenmayr & Rebecca Lester
  • 2013 The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?
    by Jarkko Harju & Tuomas Matikka
  • 2013 Cross-border loss offset can fuel tax competition
    by Andreas Hau fler & Mohammed Mardan
  • 2013 Corporate tax policy under the Labour government, 1997–2010
    by Giorgia Maffini
  • 2013 When is Austerity Ineffective?
    by L. Marattin
  • 2013 Government Spending Categories and their Different Impact on Private Consumption and the Real Exchange Rate
    by Guido BALDI
  • 2013 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
    by Oncioiu Ionica
  • 2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
    by Negruţiu Magdalena & Calotă Traian-Ovidiu
  • 2013 Accounting– a Pivot of the Business Performance?
    by Robu Sorin-Adrian
  • 2013 Case Study on Analysis of Financial Statements at a Furniture Manufacturer
    by Calotă Traian-Ovidiu & Vintilescu Daniel-Teodor
  • 2013 Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania
    by Calotă Traian-Ovidiu & Roşca Alexandru
  • 2013 Improving the Numbers of Financial Statements
    by Traian Calota & Alin-Eliodor Tănase
  • 2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
    by Traian Calota
  • 2013 The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone
    by Georgeta VINTILA & Ioana Laura TIBULCA
  • 2013 The Mechanisms of Arrears in Romania
    by Pelinescu, Elena
  • 2013 Environmental taxation and industrial water use in Spain
    by Vallés-Giménez, Jaime & Zárate-Marco , Anabel
  • 2013 Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States
    by Jiří Kostohryz
  • 2013 Corporate Income Taxation and the Corporate Tax Base in the Czech Republic
    by Leoš Vítek
  • 2013 The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016
    by Roxana Ispas
  • 2013 Effective Tax Burden On Investment At Corporate Level In Macedonia
    by ILIJA GRUEVSKI & STEVAN GABER & VASILKA GABER
  • 2013 The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources
    by Galina ULIAN & Iulia CAPRIAN
  • 2013 From Optimal Tax Theory to Applied Tax Policy
    by Bas Jacobs
  • 2013 Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008
    by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel
  • 2013 The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal
    by Francesco Menoncin & Paolo M. Panteghini
  • 2013 Koerperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europaeischen Firmenpanel
    by Matthias Stöckl & Hannes Winner
  • 2013 Cooperación Sur-Sur y empresas en Brasil y Chile
    by Giacalone, Rita
  • 2013 La Revista Completa
    by Instituto para la Integración de América Latina y el Caribe, INTAL
  • 2013 South-South Cooperation and Companies in Brazil and Chile
    by Giacalone, Rita
  • 2013 The Complete Issue
    by Instituto para la Integración de América Latina y el Caribe, INTAL
  • 2013 Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia
    by Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA
  • 2013 Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2013г
    by Людмила Анисимова
  • 2013 Факторы Экономического Роста В 2012 Г. – I Полугодии 2013 Г
    by Елена Астафьева
  • 2013 Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Июль–Август 2013 Г
    by Людмила Анисимова
  • 2013 Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2013г
    by Людмила Анисимова
  • 2013 Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2013г
    by Людмила Анисимова
  • 2013 Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2013г
    by Людмила Анисимова
  • 2013 Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2013г
    by Людмила Анисимова
  • 2013 Обзор нормативных документов по вопросам налогообложения за cентябрь-октябрь 2013г
    by Людмила Анисимова
  • 2013 Controversal issues on management of the public debt and state reserves
    by Lyudmila Anisimova
  • 2013 An Overview of Normative Documents on Taxation Issues for December 2012-January 2013
    by Lyudmila Anisimova
  • 2013 An Overview of Normative Documents on Taxation Issues for November-December 2012
    by Lyudmila Anisimova
  • 2013 An Overview Of Normative Documents On Taxation Issues For October–November 2013
    by Lyudmila Anisimova
  • 2013 Review Of Taxation Regulatory Documents Issued In The Period Of September Thru October 2013
    by Lyudmila Anisimova
  • 2013 An Overview Of Normative Documents On Taxation Issues For August–September 2013
    by Lyudmila Anisimova
  • 2013 Some Special Features Of The Current Financial Policy And A Review Of Taxation Regulatory Documents Issued In The Period Of July Thry August 2013
    by Lyudmila Anisimova
  • 2013 Review Of The Regulatory Documents On Taxation Issues In June-July 2013
    by Lyudmila Anisimova
  • 2013 A Review Of Taxation Regulatory Documents Issued In May 2013
    by Lyudmila Anisimova
  • 2013 Review of Regulatory Documents As Regards Taxation Issues in April-May 2013
    by Lyudmila Anisimova
  • 2013 Review of Regulatory Documents As Regards Taxation Issues in March-April 2013
    by Lyudmila Anisimova
  • 2013 Review of Regulatory Documents As Regards Taxation Issues in February-March 2013
    by Lyudmila Anisimova
  • 2013 Do spatially targeted redevelopment programs spillover?
    by Hanson, Andrew & Rohlin, Shawn
  • 2013 Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
    by Elschner, Christina
  • 2013 Tax incidence with strategic firms in the soft drink market
    by Bonnet, Céline & Réquillart, Vincent
  • 2013 Effects of public investment on sectoral private investment: A factor augmented VAR approach
    by Fujii, Takao & Hiraga, Kazuki & Kozuka, Masafumi
  • 2013 Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?
    by Masso, Jaan & Meriküll, Jaanika & Vahter, Priit
  • 2013 Capital structure choice and company taxation: A meta-study
    by Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael
  • 2013 Wall Street’s bailout bet: Market reactions to house price releases in the presence of bailout expectations
    by Löffler, Gunter & Posch, Peter N
  • 2013 Company's affordability of increased energy costs due to climate policies: A survey by sector in China
    by Liu, Xianbing & Wang, Can & Zhang, Weishi & Suk, Sunhee & Sudo, Kinichi
  • 2013 Firm taxation and the endogenous distribution of markups
    by Dalton, John T. & Goksel, Turkmen
  • 2013 Excise taxes on gasoline and suppliers’ market power: A note
    by Pichler, Eva & Böheim, Michael H.
  • 2013 Welfare effects of competition for FDI between technologically asymmetric countries with varying trade costs
    by Hwangbo, Kyoung & Kim, Young-Han
  • 2013 Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte
    by Martin Simmler & Bérengère Rudelle
  • 2013 Features of VAT Accounting and Fiscality – History, Practices and Prospects
    by Violeta ISAI & Riana Iren RADU
  • 2013 What Does the Corporate Income Tax Tax? A Simple Model Without Capital
    by Laurence J. Kotlikoff & Jianjun Miao
  • 2013 Fiscal Competition And Mobility Of The Economic Factors
    by Emilia V. CLIPICI & Florin FRANȚ
  • 2013 Twhy Ccctb Disadvantages Less Developed Countries Of The European Union
    by Daniela PÎRVU
  • 2013 The "Parent" Company, Part Of The Accounting Entity Group, In The Current National And International Legislative Context
    by Eugeniu, TURLEA & Mihaela-Daciana, NANU
  • 2013 Fiscal Behaviour Of The Economic Agent. Factors Of Influence
    by Nicoleta, MIHAILA
  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu
  • 2013 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation
    by Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes
  • 2013 Taxes, Cigarette Consumption, and Smoking Intensity: Reply
    by J?r?me Adda & Francesca Cornaglia
  • 2013 The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
    by Karel Mertens & Morten O. Ravn
  • 2012 Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries
    by Cristiano Antonelli & Francesco Crespi
  • 2012 Form follows function? Evidence on tax savings by multinational holding structures
    by Dreßler, Daniel
  • 2012 Empirical evaluation of interest barrier effects
    by Dreßler, Daniel & Scheuering, Uwe
  • 2012 The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners
    by Dreßler, Daniel
  • 2012 Financing Constraints Revisited - Is there a Role for Taxation and Internal Funds?
    by Hönig, Anja
  • 2012 Partial Public Ownership and Managerial Incentives
    by Jovanovic, Dragan
  • 2012 Italy's ACE tax and its effect on a firm's leverage
    by Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca
  • 2012 The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
    by Rünger, Silke
  • 2012 Tax Morale and Tax Compliance from the Firm's Perspective
    by James Alm & Chandler McClellan
  • 2012 The Debt-Equity Bias: consequences and solutions
    by Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme
  • 2012 Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms’ R&D intentions
    by Morten S. Henningsen & Torbjørn Hægeland & Jarle Møen
  • 2012 Fiscal policy and corruption
    by Bernard Gauthier & Jonathan Goyette
  • 2012 Taxes and bribery: The role of monitoring, bargaining power and red tape
    by Bernard Gauthier & Jonathan Goyette
  • 2012 Le riforme dell'imposizione diretta sulle imprese italiane
    by Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza
  • 2012 Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?
    by Bradley, Sebastien
  • 2012 Optimal Tax Salience
    by Jacob Goldin
  • 2012 Balance Sheet Channel of Monetary Policy and Economic Growth under Fiscal Dominance: Evidence from Pakistan
    by Shabbir, Safia
  • 2012 Corporate taxation and exports
    by Federici, Daniela & Parisi, Valentino
  • 2012 Monetary Transmission in Pakistan: The Balance Sheet Channel
    by Shabbir, Safia
  • 2012 Paving the Way for Unfair Competition: The Imposition of EU Anti-Dumping Duties on Ceramic Tiles from China
    by Kasteng, Jonas
  • 2012 Consistent Valuation Cash Flow
    by Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove
  • 2012 Investment, Accounting, and the Salience of the Corporate Income Tax
    by Jesse Edgerton
  • 2012 An Alternative Framework for Empirically Measuring the Size of Counterfeit Markets
    by Rosalie Liccardo Pacula & Srikanth Kadiyala & Priscillia Hunt & Alessandro Malchiodi
  • 2012 Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training
    by Robert W. Fairlie & Dean Karlan & Jonathan Zinman
  • 2012 Trade and Investment under Policy Uncertainty: Theory and Firm Evidence
    by Kyle Handley & Nuno Limão
  • 2012 Taxation and Incomplete Contracts
    by Simone Moriconi
  • 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
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  • 2012 Does corporate taxation affect cross-country firm leverage?
    by Antonio De Socio & Valentina Nigro
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    by Mihaila, Nicoleta
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    by Mihaela Göndör & Paula Nistor
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    by Lyudmila Anisimova
  • 2012 An Overview of Normative Documents on Taxation Issues for September-October 2012
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  • 2012 Tax Incentive Schemes For R&D – A Solution For The Romanian Economy
    by Ion POPA & Victor LAVRIC & Mircea Stelian DRAGHICI
  • 2012 Tax incentives and R&D activity: Firm-level evidence from Taiwan
    by Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse
  • 2012 Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan
    by Okubo, Toshihiro & Tomiura, Eiichi
  • 2012 How low business tax rates attract MNE activity: Municipality-level evidence from Germany
    by Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria
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    by Lechthaler, Wolfgang & Snower, Dennis J.
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    by He, Daifeng & Mellor, Jennifer M.
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    by Lipatov, Vilen
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  • 2012 Mixed oligopoly, public firm behavior, and free private entry
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  • 2012 The marginal cost of public funds and tax reform in Africa
    by Auriol, Emmanuelle & Warlters, Michael
  • 2012 How entrepreneurship could be promoted after the collapse of a socialist economic system
    by Åslund, Anders
  • 2012 General Analysis of Cournot Mixed Oligopoly with Partial Privatization
    by Koji Okuguchi
  • 2012 Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux
    by Florence Lachet-Touya
  • 2012 Entrepreneurship in a Finnish public institution
    by Marin Burcea
  • 2011 The Effects of Fiscal Policy on Sectoral Investment:A Factor-Augmented VAR Approach
    by Takao Fujii & Kazuki Hiraga & Masafumi Kozuka
  • 2011 Capital structure choice and company taxation: A meta-study
    by Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael
  • 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 Tax Losses and Firm Investment: Evidence from Tax Statistics
    by Walch, Florian & Dwenger, Nadja
  • 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 The capital gains tax: A curse but also a blessing for venture capital investment
    by Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin
  • 2011 The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks
    by Rünger, Silke
  • 2011 The link between public support and private R&D effort: What is the optimal subsidy?
    by Néstor Duch-Brown & José García-Quevedo & Daniel Montolio
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    by Bonnet, Céline & Réquillart, Vincent
  • 2011 From IRAP to CBIT: Tax distortions and redistributive effects
    by Manzo Marco & Monteduro Maria Teresa
  • 2011 Property Rights, Institutions and Source of Fuel Wood in Rural Ethiopia
    by Abebe Damte & Steven F. Koc
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    by Clara Delavallade
  • 2011 Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries
    by Francesco Crespi & Cristiano Antonelli
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    by Christine Greenhalgh & Mark Rogers & Philipp Schautschick
  • 2011 What does the empirical evidence tell us about the injustice of health inequalities?
    by Angus Deaton
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    by Cebula, Richard
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    by Addessi, William & Saltari, Enrico
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    by Carola Frydman & Raven S. Molloy
  • 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 Taille de pays et stratégie de concurrence fiscale des petits pays
    by Nicolas Chatelais
  • 2011 Taille de pays et croissance en Europe
    by Nicolas Chatelais
  • 2011 Comportements stratégiques fiscaux des petits pays en Europe
    by Nicolas Chatelais
  • 2011 Elasticité des bases fiscales (composées des profits des sociétés)en Europe
    by Nicolas Chatelais
  • 2011 Sharing the burden: Empirical evidence on corporate tax incidence
    by Nadja Dwenger & Pia Rattenhuber & Viktor Steiner
  • 2011 Corporate taxes and the location of FDI in Europe using firm-level data
    by Tomas Silva & Sergio Lagoa
  • 2011 Boosting Confidence: Is there a Role for Fiscal Policy?
    by Panagiotis Konstantinou & Athanasios Tagkalakis
  • 2011 What Drives Corruption? Evidence from North African Firms
    by Clara Delavallade
  • 2011 Anti-agglomeration Subsidies with Heterogeneous Firms
    by Toshihiro Okubo
  • 2011 New Aspects of Intra-Industry trade: Evidence from EU-15 countries
    by Tadashi Ito & Toshihiro Okubo
  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco
  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco
  • 2011 The link between public support and private r&d effort: what is the optimal subsidy?
    by Néstor Duch-Brown & José García-Quevedo & Daniel Montolio
  • 2011 Strategic Pricing and Health Price Policies
    by Bonnet, Céline & Réquillart, Vincent
  • 2011 R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study
    by Klette, Tor Jakob & Møen, Jarle
  • 2011 Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador
    by Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio
  • 2011 Frictions to Political Competition and Financial Openness
    by Aristotelis Boukouras & Kostas Koufopoulos
  • 2011 Political Competition, Ideology and Corruption
    by Aristotelis Boukouras & Kostas Koufopoulos
  • 2011 Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform
    by Seppo Kari & Jarkko Harju
  • 2011 Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform
    by Jaan Masso & Jaanika Meriküll & Priit Vahter
  • 2011 Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information
    by Aalbers, R.F.T. & Vollebergh, H.R.J. & Groot, H.L.F. de
  • 2011 The Effect of Agglomeration Size on Local Taxes
    by Luthi, Eva & Schmidheiny, Kurt
  • 2011 Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information
    by Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh
  • 2011 Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana
    by Andrés Sánchez Jabba
  • 2011 Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies
    by G. Pulina
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    by Arnaud Dragicevic
  • 2011 A Journey from a Corruption Port to a Tax Haven
    by Shafik Hebous & Vilen Lipatov
  • 2011 Money at the Docks of Tax Havens: A Guide
    by Shafik Hebous
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    by Eva Luthi & Kurt Schmidheiny
  • 2011 Capital Structure Choice and Company Taxation: A Meta-Study
    by Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch
  • 2011 Debt shifting in Europe
    by Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi
  • 2011 Entrepreneurship Dynamics, Market Size and Fiscal Policy
    by Richard Kneller & Danny McGowan
  • 2011 Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers
    by Zhigang Li & Minqin Wu
  • 2011 Comparative Analysis Of The Taxation System In Romania And The European Union
    by Mihaila, Nicoleta
  • 2011 The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme
    by Mihaila, Nicoleta & Isachi, Silvia
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    by Francois Gourio & Jianjun Miao
  • 2011 The tax system and the financial crisis
    by Vieri Ceriani & Stefano Manestra & Giacomo Ricotti & Alessandra Sanelli & Ernesto Zangari
  • 2011 A Common Corporate Tax Base In Order To Improve The European Smes Business Environment
    by Mihaela GÖNDÖR
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    by Pãcurari Doina & Pravãþ Ionela-Cristina
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    by Paliu - Popa Lucia & Cosneanu Lavinia
  • 2011 The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States
    by Andreas Oestreicher & Reinald Koch
  • 2011 On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis
    by Simona Balzano & Filippo Oropallo & Valentino Parisi
  • 2011 Rating Agencies and Their Role in the International Financial Crisis
    by Eugen Andreescu
  • 2011 Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions
    by Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov
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    by Voget, Johannes
  • 2011 Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe
    by Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro
  • 2011 Is crowding out due entirely to fundraising? Evidence from a panel of charities
    by Andreoni, James & Payne, A. Abigail
  • 2011 Does tax policy affect executive compensation? Evidence from postwar tax reforms
    by Frydman, Carola & Molloy, Raven S.
  • 2011 Government directors and business–state relations in Russia
    by Frye, Timothy M. & Iwasaki, Ichiro
  • 2011 Government policy in the formal and informal sectors
    by Prado, Mauricio
  • 2011 A Review of Factors for Tax Compliance
    by Nicoleta BARBUTA-MISU
  • 2011 Reflexión acerca de la representación del agente en la teoría económica evolutiva: controversia entre las perspectivas ortodoxa y heterodoxa
    by Víctor Mauricio Castañeda Rodríguez
  • 2011 Environmental regulation in the presence of unrecorded economy
    by Fatih Karanfil
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    by Gabriel Zomo Yebe
  • 2011 Bonds issues and new fiscal decisions in the Italian market
    by Paola Monica Giachetto & Simona Ricci
  • 2011(XXI) Discretionary Fiscal Policy And Going Concern Principle For Smes In Critical Economic Environment
    by Mihaela GÖNDÖR & Ramona NEAG
  • 2010 Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe
    by Da Rin, M. & Di Giacomo, M. & Sembenelli, A.
  • 2010 What Does the Corporate Income Tax Tax? A Simple Model Without Capital
    by Laurence J. Kotlikoff & Jianjun Miao
  • 2010 Investment impact of tax loss treatment: Empirical insights from a panel of multinationals
    by Dreßler, Daniel & Overesch, Michael
  • 2010 Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
    by Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph
  • 2010 Combining emissions trading and emissions taxes in a multi-objective world
    by Lehmann, Paul
  • 2010 Transition Strategies in Fundamental Tax Reform
    by Christian Keuschnigg & Mirela Keuschnigg
  • 2010 Company Car Taxation
    by Copenhagen Economics
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    by S. VAN PARYS & S. JAMES
  • 2010 Fremdkapitalquoten in Europa: Ein Ländervergleich
    by Stöckl, Matthias
  • 2010 Körperschaftsbesteuerung und Unternehmensverschuldung: Empirische Evidenz von europäischen Firmendaten
    by Stöckl, Matthias & Winner, Hannes
  • 2010 Environmental regulation in the presence of unrecorded economy
    by Karanfil, Fatih
  • 2010 Entrepreneurship Propelling Economic Changes in China
    by Gregory C. Chow
  • 2010 From IRAP to CBIT: tax distortions and redistributive effects
    by Manzo, Marco & Monteduro, Maria Teresa
  • 2010 Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry
    by Ciliberto, Federico & Kuminoff, Nicolai
  • 2010 Energy tax harmonization in EU: Time series and panel data evidence
    by Bilgili, Faik
  • 2010 Combining emissions trading and emissions taxes in a multi-objective world
    by Lehmann, Paul
  • 2010 What Does the Corporate Income Tax Tax? A Simple Model without Capital
    by Laurence J. Kotlikoff & Jianjun Miao
  • 2010 Transitional Dynamics of Dividend and Capital Gains Tax Cuts
    by François Gourio & Jianjun Miao
  • 2010 Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It
    by Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett
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    by Ulrike Malmendier & Geoffrey Tate & Jonathan Yan
  • 2010 Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities
    by James Andreoni & A. Abigail Payne
  • 2010 Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach
    by Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao
  • 2010 Taxation, Labor Market Policy and High-Impact Entrepreneurship
    by Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael
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    by Norman, Eva Benedicte Danielsen
  • 2010 Institutional Entrepreneurship: An Introduction
    by Henrekson, Magnus & Sanandaji, Tino
  • 2010 Taxation, Labor Market Policy and High-Impact Entrepreneurship
    by Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael
  • 2010 Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It
    by Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant
  • 2010 State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh
    by G. Alivelu & K. Srinivasulu & M. Gopinath Reddy
  • 2010 Public Funding of Charities and Competitive Charity Selection
    by Scharf, Kimberley Ann
  • 2010 Progressive Taxes and Firm Births
    by Bacher, Hans Ulrich & Brülhart, Marius
  • 2010 Una Prima Stima del Residuo Fiscale e del suo Effetto sulla Localizzazione delle Imprese in Cina
    by Elina De Simone & Salvatore Ercolano & Giuseppe Lucio Gaeta
  • 2010 The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007
    by Edison Roy César & François Vaillancourt
  • 2010 Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
    by Giampaolo Arachi & Valeria Bucci
  • 2010 Profit Shifting by Debt Financing in Europe
    by Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi
  • 2010 Headquarter Relocations and International Taxation
    by Johannes Voget
  • 2010 Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
    by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel
  • 2010 Boosting confidence: is there a role for fiscal policy?
    by Panagiotis Konstantinou & Athanasios Tagkalakis
  • 2010 Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis
    by Mihaila, Nicoleta
  • 2010 Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors
    by Mihaila, Nicoleta
  • 2010 Corporate Taxation and the Size of New Firms: Evidence from Europe
    by Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli
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    by Joana Cecilia Chapa Cantu & Erick Rangel Gonzalez
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    by Taro Ohno
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    by Francesco Menoncin & Paolo M. Panteghini
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    by John Creedy & Norman Gemmell
  • 2010 Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
    by Birgit Aschhoff
  • 2010 Behavioural responses to corporate profit taxation
    by John Creedy & Norman Gemmell
  • 2010 La economìa solidaria: de lo legal a la formaciòn integral
    by Constanza loreth Fajardo Calderòn & Claudia Constanza Cabal Cruz & Omar Alberto Donneys Beltran
  • 2010 Un impuesto implícito a la inversión
    by Javier Ávila Mahecha & Ivonne León
  • 2010 International corporate taxation and U.S. multinationals' behaviour: an integrated approach
    by Céline Azémar
  • 2010 Belastungsanalyse der Unternehmen durch kommunale Abgaben
    by Anna Montén & Christian Thater
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    by Ioan Lazar & Laura Lazar
  • 2010 The recovery of the value added tax paid in another country by taxable persons
    by Mihail ANTONESCU & Radu BUZIERNESCU
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    by Radu BUZIERNESCU & Mihail ANTONESCU
  • 2010 Dividend and Corporate Taxation in an Agency Model of the Firm
    by Raj Chetty & Emmanuel Saez
  • 2010 The Effect of Corporate Taxes on Investment and Entrepreneurship
    by Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer
  • 2010 Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform
    by Fran�ois Gourio & Jianjun Miao
  • 2009 Innovation and the Long-Run Elasticity of Total Taxable Income
    by Benjamin Russo
  • 2009 Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union
    by Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph
  • 2009 The effect of subsidies on R&D investment and success: do subsidy history and size matter?
    by Aschhoff, Birgit
  • 2009 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
    by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich
  • 2009 Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
    by Aschhoff, Birgit
  • 2009 Could a well-designed customs reforms remove the trade-off between revenue collection and trade facilitation?
    by Raballand, Gael & Marteau, Jean-François & Mjekiqi, Edmond & Cantens, Thomas
  • 2009 Corporate taxation and investment: Explaining investment dynamics with firm-level panel data
    by Dwenger, Nadja
  • 2009 Financial leverage and corporate taxation: Evidence from German corporate tax return data
    by Dwenger, Nadja & Steiner, Viktor
  • 2009 Tax evasion in a principal-agent model with self-protection
    by Biswas, Rongili & Marchese, Carla & Privileggi, Fabio
  • 2009 Are "Flexible" Taxation Mechanisms Effective in Stabilizing Fuel Prices? An Evaluation Considering the Italian Fuel Markets
    by Marina Di Giacomo & Massimiliano Piacenza & Gilberto Turati
  • 2009 The Marginal Cost of Public Funds and Tax Reform in Africa
    by Auriol, Emmanuelle & Walters, Michael
  • 2009 On general versus emission saving R&D support
    by Brita Bye & Karl Jacobsen
  • 2009 Competition in the Korean Internet Portal Market: Network Effects, Profit, and Market Efficiency
    by Junseok Hwang & Dongook Choi & Jongeun Oh & Yeonbae Kim
  • 2009 Effective Corporate Tax Rates and the Size Distribution of Firms
    by Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren
  • 2009 Capital structure, corporate taxation and firm age
    by Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes
  • 2009 A policy to boost R&D: Does the R&D tax credit work?
    by Ientile, Damien & Mairesse, Jacques
  • 2009 Do Newspapers Matter? Evidence from the Closure of The Cincinnati Post
    by Sam Schulhofer-Wohl & Miguel Garrido
  • 2009 Intellectual Property Protection and Patterns of Trade
    by Jade Vichyanond
  • 2009 The Value Effect and the Market For Chinese Stocks
    by Burton G. Malkiel & Derek Jun
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    by Arthur Huang & David Levinson
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    by Richard Baldwin & Toshihiro Okubo
  • 2009 Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform
    by Francois Gourio & Jianjun Miao
  • 2009 Taxes on severance pay, corporate governance and golden handshakes
    by Fabienne Llense
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    by Mirco Tonin
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    by Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts
  • 2009 Tax Competition with Heterogeneous Firms
    by Richard E. Baldwin & Toshihiro Okubo
  • 2009 Tax Policy and R&D Investment by Australian Firms
    by Russell Thomson
  • 2009 Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan
    by Chia-Hui Huang & Chih-Hai Yang
  • 2009 Dividend taxation, share repurchases and the equity trap
    by Södersten, Jan & Lindhe, Tobias
  • 2009 Dividend taxation, share repurchases and the equity trap
    by Södersten, Jan & Lindhe, Tobias
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    by Malchow-Møller, Nikolaj & Munch, Jakob Roland & Rose Skaksen, Jan
  • 2009 Innovationen im Kontext von Nachhaltigkeit
    by Lukas Krüger & Kilian Bizer
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    by Seppo Kari & Hanna Karikallio & Jukka Pirttilä
  • 2009 Macroeconomic effects of cost savings in public procurement
    by Lukas VOGEL
  • 2009 Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data
    by Nadja Dwenger
  • 2009 Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data
    by Nadja Dwenger & Viktor Steiner
  • 2009 Corporate Taxation and the Size of New Firms: Evidence From Europe
    by Da Rin, M. & Di Giacomo, M. & Sembenelli, A.
  • 2009 Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe (Revised version of DP 2008-65)
    by Da Rin, M. & Di Giacomo, M. & Sembenelli, A.
  • 2009 Taxes and Corporate Dynamics: The Product-Market Effect
    by Chemla, Gilles & Winter, Ralph
  • 2009 The Effects of Fiscal Incentives for R & D in Spain
    by Beatriz Corchuelo & Ester Martinez-Ros
  • 2009 Tax reform, delocation and heterogeneous firms
    by Baldwin, Richard & Okubo, Toshihiro
  • 2009 The Political Economy of the (Weak) Enforcement of Sales Tax
    by Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie
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    by Elena Simonova & Rock Lefebvre
  • 2009 The Impact of Fiscal Policy on Profits
    by Margarita Katsimi & Vassilis Sarantides
  • 2009 The Role of the Corporate Income Tax as an Automatic Stabilizer
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  • 2005 Optimum Income Taxation and Layoff Taxes
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  • 2005 Privatization Discontent and Its Determinants: Evidence from Latin America
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  • 2004 Effects of Equalization Tax on Multinational Investments and Transfer Pricing
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  • 2004/2005 Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven
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  • 2003 An interaction model for livestock farming and steppe ecosystem // “Mathematical Modeling of Ecological Systems” Almaty: Daik-Press, 2003. – 160 p. Abstracts. P.26
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  • 2003 Economy and Environment Interaction // Moscow: Dorodnicyn Computing Centre Russian Ac. Sc., 2003. 40p. (In Russian)
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  • 2003 To a Mathematical Model of Economy and Environment Interaction //Mathematical modelling. 2003. V.15. No.4. P.107-121
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  • 2003 Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance based on a Survey of Public Officials
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  • 2003 Optimal Public Policy For Venture Capital Backed Innovation
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  • 2003 Corporate Taxation of Foreign Direct Investment Income 1991-2001
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  • 2003 The missing shock: the macroeconomic impact of British privatisation
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  • 2003 Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
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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 Pollution Abatement Investment When Firms Lobby Against Environmental Regulation
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  • 2003 State-Owned Enterprise, Mixed Oligopoly and Entry
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  • 2003 Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002
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  • 2003 Differences between First-Generation and Second-Generation Ethnic start-ups : implications for a new support policy
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  • 2003 The liberalized Dutch green electricity market: Lessons from a policy experiment
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  • 2003 The Liberalized Dutch Green Electricity Market: Lessons from a Policy Experiment
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  • 2003 The cost of air pollution abatement for French firms: An estimation at the firm-level
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  • 2003 Taxing Risky Investment
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  • 2003 Optimal Public Policy for Venture Capital Backed Innovation
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  • 2003 The Impact of Corporate Taxation on the Location of Capital: A Review
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  • 2003 Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries
    by Chang Woon Nam & Doina Maria Radulescu
  • 2003 L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne
    by Marcel Gérard
  • 2002 Do Innovation Subsidies Crowd Out Private Investment? Evidence from the German Service Sector
    by Czarnitzki, Dirk & Fier, Andreas
  • 2002 The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
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  • 2002 Neutrality-based effective tax rates
    by Knirsch, Deborah
  • 2002 Does Centralization Imply Better Targeting?: Evaluating Emergency Employment Programs in Chile
    by Rómulo Chumacero & Ricardo Paredes
  • 2002 The Effect of the Tax Reform Act of 1986 on the Location of Assets
    by Rosanne Altshuler & R. Glenn Hubbard
  • 2002 Technological standards, environmental taxation and pollution monitoring
    by Bontems, P. & Bourgeon, J.M.
  • 2002 Job Creation, Job Destruction and the Contribution of Small Businesses: Evidence for UK Manufacturing
    by Matthew Barnes & Jonathan Haskel
  • 2002 On Asymmetric Business Cycles and the Effectiveness of Counter-Cyclical Fiscal Policies
    by Nicolas Magud
  • 2002 Profit Shifting opportunities, Multinationals, and the determinants of FDI
    by Stöwhase, Sven
  • 2002 The Marginal Source of Finance
    by Lindhe, Tobias
  • 2002 Methods of Mitigating Double Taxation
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  • 2002 Institutionerna, företagandet och tillväxten
    by Henrekson, Magnus & Johansson, Dan
  • 2002 Konkursinstitutet som finansiell institution
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  • 2002 Tillväxt och nya och små företag
    by Johansson, Dan
  • 2002 Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs
    by Christoph Sauer & Margit Schratzenstaller
  • 2002 Cash Flow Taxes in an Open Economy
    by Bond, Stephen Roy & Devereux, Michael P
  • 2002 Evaluating Tax Policy for Location Decisions
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  • 2002 El Efecto Del Regulador Y De La Comunidad Sobre El Desempeño Ambiental De La Industria En Bogota, Colombia
    by Guillermo Cruz & Eduardo Uribe
  • 2002 Endogenous Timing and the Taxation of Discrete Investment Choices
    by Paolo Panteghini
  • 2002 Fiscal Policies for Italy’s Fishing Industry: Theoretical and Empirical Aspects
    by Massimo Del Gatto
  • 2002 Steuerreform und Unternehmensfinanzierung
    by Wolfgang Eggert & Alfons J. Weichenrieder
  • 2002 Profit taxes and the growth of fringe firms
    by Marianne Vigneault & Jean-François Wen
  • 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 Corporate Tax Asymmetries under Investment Irreversibility
    by Paolo M. Panteghini
  • 2001 Die Evolution der bundesdeutschen Forschungs- und Technologiepolitik: Rückblick und Bestandsaufnahme
    by Fier, Andreas & Harhoff, Dietmar
  • 2001 Do R&D subsidies matter? Evidence for the German service sector
    by Czarnitzki, Dirk & Fier, Andreas
  • 2001 Government Grants to Private Charities: Do They Crowd-Out Giving or Fundraising?
    by James Andreoni & A Abigail Payne
  • 2001 Growing through Subsidies
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  • 2001 Taxation and Corporate Financial Policy
    by Alan J. Auerbach
  • 2001 The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia
    by Creedy, J.
  • 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 The Distributional Component of the Price of the Tax Avoidance Service
    by Damjanovic, Tatiana
  • 2001 Customs-Related Transaction Costs, Firm Size and International Trade Intensity
    by Verwaal, E. & Donkers, B.
  • 2001 Effective versus statutory taxation: measuring effective tax administration in transition economies
    by Mark E. Schaffer & Gerard Turley
  • 2001 Taxation, user cost of capital and factor demand
    by B. CRÉPON & Ch. GIANELLA
  • 2001 Capital income taxation in Europe; trends and trade-offs
    by Joeri Gorter & Ruud de Mooij
  • 2001 Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98
    by Alessandra Staderini
  • 2001 Government grants to private charities : do they crowd out giving or fundraising?
    by Andreoni,J. & Payne,A.A.
  • 2001 Az adóadminisztráció eredményessége és a rejtett gazdaság
    by Semjén, András
  • 2001 VAT Base Broadening, Self Supply, and the Informal Sector
    by John Piggott & John Whalley
  • 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 Do Monopolies Justifiably Fear Environmental Tax Reforms?
    by Thorsten Bay¡nd¡r-Upmann
  • 2000 Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies
    by Mark E. Schaffer & Gerard Turley
  • 2000 Commodity Taxes, Wage Determination and Profits
    by Sophia Delipalla & Peter Sanfey
  • 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 On the Marginal Source of Investment Funds
    by Alan J. Auerbach & Kevin A. Hassett
  • 2000 Income Taxes and Entrepreneurs' Use of Labor
    by Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen
  • 2000 Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies
    by Mark Schaffer & Gerard Turley
  • 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 The Interdependence Between Political and Economic Entrepreneurship
    by Krug, B.
  • 2000 Ties That Bind: the emergence of entrepreneurs in China
    by Krug, B.
  • 2000 The Tax Treatment of Interest Expenditures of Multinational Enterprises
    by Joulia Ossokina & Herman Vollebergh
  • 2000 Redistribution as a Selection Device
    by Grüner, Hans Peter
  • 2000 How mobile is capital within the European Union?
    by Joeri Gorter & A. Parikh
  • 2000 Disposal of Petroleum Installations - Major Policy Issues
    by Petter Osmundsen & Ragnar Tveterås
  • 2000 Does public ownership affect business performance? Empirical evidence with panel data from the Spanish manufacturing sector
    by Pablo Hernández de Cos & Isabel Argimón & José M. González-Páramo
  • 2000 La participación de las empresas en los Proyectos Concertado del Plan Nacional de I+D
    by ACOSTA BALLESTEROS, J. & MODREGO RICO, A.
  • 2000 A költségvetési korlát megkeményítése a posztszocialista országokban
    by Kornai, János
  • 2000 Regulating the Electricity Sector in Latin America
    by Pablo Serra & Ronald Fischer
  • 2000 Interation regionale, mobilite du capital et concurrence fiscale
    by Arsene Rieber
  • 2000 Tax Policy and Entrepreneurial Entry
    by R. Glenn Hubbard & William M. Gentry
  • 2000 U.S. Banks, Crises, and Bailouts: From Mexico to LTCM
    by Dong Lee & Bong-Chan Kho & Rene M. Stulz
  • 2000 Has the "Million-Dollar Cap" Affected CEO Pay?
    by Catherine Wolfram & Nancy L. Rose
  • 2000 International Financial Crises: Causes, Prevention, and Cures
    by Lawrence H. Summers
  • 1999 Corporate Tax Systems and Cross Country Profit Shifting
    by Haufler, A. & Schjelderup, G.
  • 1999 How Effective are Fiscal Incentives for R&D? A New Review of the Evidence
    by Bronwyn H. Hall & John van Reenen
  • 1999 Dynamic Behaviour of the Firm Under Dual Income Taxation
    by Seppo Kari
  • 1999 Fiscal Policy, Profits and Investment
    by Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio
  • 1999 Tax incentives for extraction and recycling of basic materials in Canada
    by Kim Scharf
  • 1999 The Myth of the East Asian Miracle: The Macroeconomic Implications of Soft Budgets
    by Yijiang Wang & Chong-En Bai
  • 1998 Commodity Taxes, Wage Determination and Profits
    by Sophia Delipalla & Peter Sanfey
  • 1998 Entrepreneurs, Income Taxes, and Investment
    by Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen
  • 1998 Employment Effects of Payroll Taxes - An Empirical Test for Germany
    by Riphahn, Regina T. & Bauer, Thomas
  • 1998 Employment Effects of Payroll Taxes - An Empirical Test for Germany
    by Bauer, Thomas K. & Riphahn, Regina T.
  • 1998 The taxation of discrete investment choices
    by Michael Devereux & Rachel Griffith
  • 1997 Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts
    by Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan
  • 1997 Do Canadian Firms Respond to Fiscal Incentives To Research and Development?
    by Dagenais, M. & Mohnen, P. & Therrien, P.
  • 1997 Environmental tax reform with irreversible investment, technological progress and unemployment
    by Scholz, Christian M.
  • 1997 Do Canadian Firms Respond to Fiscal Incentives to Research and Development?
    by Marcel Dagenais & Pierre Mohnen & Pierre Therrien
  • 1997 The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions
    by Reint E. Gropp
  • 1997 Milyen jövőt ígérnek a magyar vállalatok jelenlegi törekvései?
    by Papanek, Gábor
  • 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 Corporate debt, Share of Wages in Value Added and Interest Rates
    by Artus, P.
  • 1996 Incentives for Wage Maximisers and Internal Bargaining Firms
    by Kirman, A.P. & Suvakovic, D.
  • 1996 Optimal Money Burning: Theory and Application to Corporate Dividend Policy
    by B. Douglas Bernheim & Lee Redding
  • 1995 Consistency and Optimality in a Dynamic Game of Pollution Control I: Competition
    by Batabyal, Amitrajeet A.
  • 1995 La politique regional europeenne et le cout du travail : application a la Martinique et au Hainaut d'un modele de taxation internationale
    by Mignolet, M. & Guiot, S.
  • 1995 Politiques regionales et coup du travail: un outil d'evaluation
    by Mignolet, M. & Guiot, S.
  • 1995 The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy
    by Mignolet, M.
  • 1995 Dublin Theatre: An Economic Analysis of the Abbey Theatre
    by John W. O'Hagan
  • 1995 Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform
    by Alan J. Auerbach & Kevin Hassett & Jan Sodersten
  • 1995 Government Subsidies to Enterprises in Central and Eastern Europe: Budgetary Subsidies and Tax Arrears
    by Schaffer, Mark E
  • 1995 Privatization, Technology Choice and Aggregate Outcomes
    by Nico A. Hansen
  • 1995 Endogenous Technology Choice and the Big Push
    by Nico A. Hansen
  • 1994 Taxes, Capital Structure and Corporate Risk Tolerance
    by Lindgren, Ragnar
  • 1994 The Alternative Minimum Tax and the Behavior of Multinational Corporations
    by Andrew B. Lyon & Gerald Silverstein
  • 1994 Taxes and Fringe Benefits Offered by Employers
    by William M. Gentry & Eric Peress
  • 1994 U.S. Interest Allocation Rules: Effects and Policy
    by Rosanne Altshuler & Jack Mintz
  • 1994 Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
    by Rosanne Altshuler & T. Scott Newlon & William C. Randolph
  • 1994 The Determinants of Success of Special Interests in Redistributive Politics
    by Dixit, Avinash K & Londregan, John
  • 1993 Constraints on Enterprise Liquidity and their Impact on the Monetary Sector in Formerly Centrally Planned Economies
    by Abel, István & Siklos, Pierre L
  • 1993 Variables económicas, parámetros y algoritmos para una valoración de los efectos de la reforma fiscal sobre la pequeña empresa española
    by Miguel Roig Alonso
  • 1993 Policy Watch: Designing an Effective Investment Tax Credit
    by Laurence H. Meyer & Joel L. Prakken & Chris P. Varvares
  • 1992 Soft Budget Constraints, Firm Commitments, and the Social Safety Net
    by Daniel C. Hardy
  • 1990 The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples
    by Joshua Angrist & Alan Krueger
  • 1987 Public Regulation: New Perspectives on Institutions and Policies
    by
  • 1986 Federal Deficits and the Real Rate of Interest in the United States: A Note
    by Cebula, Richard
  • 1980 The "Crowding Out" Effect of Federal Government Outlay Decisions: An Empirical Note
    by Cebula, Richard & Carlos, Christopher & Koch, James
  • 1979 Crowding Out: An Empirical Note: Reply
    by Cebula, Richard
  • 1974 A Brief Note on Economic Policy Effectiveness
    by Cebula, Richard
  • 1972 Deficit Spending, Expectations, and Fiscal Policy Effectiveness
    by Cebula, Richard
  • Lumpy Investment and Corporate Tax Policy
    by Jianjun Miao & Pengfei Wang
  • Transitional Dynamics of Dividend Tax Reform
    by Francois Gourio & Jianjun Miao
  • Tax Avoidance For Resident Business By Establishing Offshore Companies
    by Marilena CIOBANASU & Iustin PRIESCU & Anca Mirela POSTOLE & Elena Mihaela ILIESCU
  • Capital Structure, Corporate Taxation and Firm Age
    by Michael Pfaffermayr & Matthias St?ckl & Hannes Winner
  • Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing
    by Céline Azémar & Paolo Gregory Corcos