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Research classified by
Journal of
Economic Literature (JEL) codes
Top JEL
/ K: Law and Economics
/ / K3: Other Substantive Areas of Law
/ / / K34: Tax Law
Most recent items first, undated at the end.
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 Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaetan Nicodeme [Downloadable!]
2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaëtan Nicodème [Downloadable!]
2009 Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
by Dan Usher [Downloadable!]
2009 Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act
by Michael Faulkender & Mitchell Petersen [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 Monte-Carlo Simulations Revised: A Reply to Arqus
by Sabrina Dorn [Downloadable!]
2009 Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaëtan J.A. Nicodème [Downloadable!]
2009 Some Considerations Regarding The Principle Of The Uniqueness Of Fiscal Control
by Florin TUDOR [Downloadable!]
2009 La Politique Fiscale Au Sein De L’Union Europeenne (Ue) Et En Roumanie
by Mihaela GÖNDÖR [Downloadable!]
2009 Observations On The Unconstitutionality Of Geo No. 34/2009 Regarding The 2009 Budget Rectification And The Regulation Of Some Financial-Fiscal Measures And The Negative Influences On Small And Medium-Seized Enterprises (Smes)
by Lucian CHIRIAC & Ximena MOLDOVAN [Downloadable!]
2009 The European Law Impact On The National Tax Legislation Regarding Vat
by Ramona Mihaela MOLDOVAN & Daniela Cristina VALEA [Downloadable!]
2009 The Verification Of The Econimical Conditions Of The Active Perfecting Customs Regime
by Florin TUDOR [Downloadable!]
2009 The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States
by Šramková, Dana [Downloadable!]
2009 The european proposal to amend Vat treatment on financial services
by Salvatore Chiri & Fabrizio Borselli & Claudia Barsotti [Downloadable!]
2008 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. [Downloadable!]
2008 The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance
by Antonescu, Mihai & Antonescu, Ligia [Downloadable!]
2008 Optimal Policy with Heterogeneous Preferences
by Louis Kaplow [Downloadable!]
2008 Gemeindesteuern der Zinsbereinigten Gewinnsteuer
by Marko Thomas Scholz & Daniel Zöller [Downloadable!]
2008 Gnoseology Approach To The Tax Reform In The Czech Republic
by Igor Kotlán [Downloadable!]
2008 Tax evading incentives and compromising
by Ahmet EROL & Alper DEMİR
2008 Tax Culture: A Basic Concept for Tax Politics
by Nerré, Birger [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 Optimal Policy with Heterogeneous Preferences
by Louis Kaplow [Downloadable!]
2007 Options for Revenue Generation in Post-Conflict Environments (revision)
by Michael Carnahan [Downloadable!]
2007 Law, State Power, and Taxation in Islamic History
by Metin Cosgel & Rasha Ahmed & Thomas Miceli [Downloadable!]
2007 Companies’ Financial Decisions under the Distributed Profit Taxation Regime of Estonia
by Aaro Hazak [Downloadable!]
2007 The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets
by Antonescu, Mihai & Antonescu, Ligia [Downloadable!]
2007 Steuerverteilung und Finanzausgleich September 2007
by Gamsachurdia, Giwi [Downloadable!]
2007 Salience and Taxation: Theory and Evidence
by Raj Chetty & Adam Looney & Kory Kroft [Downloadable!]
2007 Integrating Income Tax and National Insurance: an interim report
by Stuart Adam & Glen Loutzenhiser [Downloadable!]
2007 A simulation of the effects of the personal income tax reform on the tax burden
by Isabel Argimón & Francisco de Castro & Ángel Luis Gómez [Downloadable!]
2007 Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe
by Morawitz, Markus [Downloadable!]
2007 The Impact of EU Law on National Dividend Tax Systems
by Evgenia Chatziioakeimidou [Downloadable!]
2007 Introduction to the European Internal Market - An Abstract of the Present Development of the European Internal Market
by Dr. Wolfgang Berger, DDr. Marian Wakounig, Mag. Caroline Kindl [Downloadable!]
2007 Personal Income Tax Reform in Australia: A Specific Proposal
by Tran-Nam, Binh & Vu, Linh & Andrew, Brian [Downloadable!]
2007 Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung
by Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister [Downloadable!]
2007 Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf
by Ralf Maiterth & Heiko Müller [Downloadable!]
2007 Politica comerciala a României dupa intrarea in vigoare a Tratatului de aderare la Uniunea Europeana
by Baicu, Mariana
2007 An Evaluation of Tax Advantages forVenture Capital Investment Trusts in EU Adaptation Process
by Ali Celikkaya [Downloadable!]
2006 Dividend Decision under Distributed Profit Taxation: Investor’s Perspective
by Aaro Hazak [Downloadable!]
2006 Analyse des impacts financiers, organisationnels et marketing des normes IFRS dans le secteur des assurances
by Frédéric Chandelle & Jacqueline Haverals [Downloadable!]
2006 Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa
by Laura Valkonen [Downloadable!]
2006 T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa
by Mika Pajarinen & Petri Rouvinen & Pekka Ylä-Anttila [Downloadable!]
2006 Capital Levies and Transition to a Consumption Tax
by Louis Kaplow [Downloadable!]
2006 Taxation
by Louis Kaplow [Downloadable!]
2006 La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal
by Kalina Koleva & Jean-Marie Monnier [Downloadable!]
2006 Regulatory harmonization and the development of private equity markets
by Cumming, Douglas & Johan, Sofia [Downloadable!]
2006 Offshore Companies and the Fiscal Paradise
by CORINA ALEXANDRA VITELAR [Downloadable!]
2006 Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
by Matthias Zahner [Downloadable!]
2006 VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe
by Konstantin Pashev [Downloadable!]
2005 Möglichkeiten der Strukturierung von Hedgefondsportfolios
by Heidorn, Thomas & Hoppe, Christian & Kaiser, Dieter G. [Downloadable!]
2005 Corporate Tax Avoidance and Firm Value
by Mihir A. Desai & Dhammika Dharmapala [Downloadable!]
2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
by Michelle Hanlon & Terry Shevlin [Downloadable!]
2005 The European Commission‘s Proposals for Corporate Tax Harmonization
by Charles McLure Jr. [Downloadable!]
2004 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
by Martin Finkenzeller & Christoph Spengel [Downloadable!]
2004 Financial Systems and Economic Growth: An Evaluation Framework for Policy
by Iris Claus & Veronica Jacobsen & Brock Jera [Downloadable!]
2004 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
by Ron Davies & Richard Chisik
2004 Profit-Sharing as Tax Saving and Incentive Device
by Chau, Minh & Contensou, François [Downloadable!]
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 Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes
by Wilfried Wagner [Downloadable!]
2003 Economic / Environmental System Interaction
by Luis Vildosola [Downloadable!]
2003 The Character and Determinants of Corporate Capital Gains
by Mihir A. Desai & William M. Gentry [Downloadable!]
2003 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
by Richard A. Chisik & Ronald B. Davies [Downloadable!]
2003 Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales
by Michael R. Powers & David M. Schizer & Martin Shubik [Downloadable!]
2003 Mandato constitucional de fomento y fiscalidad de las cooperativas
by Marco Antonio Rodrigo Ruiz [Downloadable!]
2003 Neue Trends im europäischen und internationalen Steuerrecht
by Albert J. Rädler
2002 Tax Competition for FDI in Central-European Countries
by Sedmihradsky, Milan & Klazar, Stanislav [Downloadable!]
2002 Measuring The Impact Of Taxation On Investment And Financing Decisions
by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen [Downloadable!]
2002 Simplifying the personal income tax system: lessons from the 1998 Spanish reform
by Horacio Levy & Magda Mercador-Prats
2002 Kommentar zum Rentenbesteuerungsurteil des Bundesverfassungsgerichts
by Andrea Gebauer [Downloadable!]
2002 The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
by Emil Sunley [Downloadable!]
2002 Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
by Joann Weiner [Downloadable!]
2001 Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data
by Lubomir Lizal [Downloadable!]
2001 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"
by Richard Chisik & Ronald B. Davies [Downloadable!]
2001 Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
by Friedrich Schneider & Erich Kirchler & Boris Maciejovsky [Downloadable!]
2001 The Distributional Component of the Price of the Tax Avoidance Service
by Damjanovic, Tatiana [Downloadable!]
1999 Why the Japanese Taxpayer Always Loses
by J. Mark Ramseyer & Eric Rasmusen [Downloadable!]
1999 The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation
by David Smith & Graham Richardson [Downloadable!]
1998 Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences
by Robert W. McGee [Downloadable!]
1997 A comment on the viability of the allowance for corporate equity
by John Isaac [Downloadable!]
1997 Share repurchases
by Philip Shirley [Downloadable!]
1997 Binding rulings
by Winnie Chan [Downloadable!]
1997 Horizontal equity and the taxation of employed and self-employed workers
by Judith Freedman & Emma Chamberlain [Downloadable!]
1993 Estimating Long-Run Revenue Effects of Tax Law Changes
by Jane G. Gravelle [Downloadable!]
1975 Must a Negative Income Tax Reduce Labor Supply: A Study of the Family's Allocation of Time
by Mark R. Killingsworth [Downloadable!]
This page was last updated on 2009-11-22.
This information is provided to you by 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.