Research classified by Journal of Economic Literature (JEL) codes

2020

• Li, Guangzhong & Wu, Cen & Zheng, Ying, 2020, "Employee protection and the tax sensitivity of wages: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 66, issue C, DOI: 10.1016/j.intfin.2020.101198.
• Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020, "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101317.
• Kalcheva, Ivalina & Plečnik, James M. & Tran, Hai & Turkiela, Jason, 2020, "(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth," Journal of Banking & Finance, Elsevier, volume 118, issue C, DOI: 10.1016/j.jbankfin.2020.105860.
• Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2020, "Is international tax competition only about taxes? A market-based perspective," Journal of Comparative Economics, Elsevier, volume 48, issue 4, pages 891-912, DOI: 10.1016/j.jce.2020.05.002.
• Gillitzer, Christian & Sinning, Mathias, 2020, "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, volume 169, issue C, pages 284-300, DOI: 10.1016/j.jebo.2019.11.020.
• Egger, Peter H. & Erhardt, Katharina & Keuschnigg, Christian, 2020, "Heterogeneous tax sensitivity of firm-level investments," Journal of Economic Behavior & Organization, Elsevier, volume 176, issue C, pages 512-538, DOI: 10.1016/j.jebo.2020.05.008.
• Bilicka, Katarzyna, 2020, "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 177, issue C, pages 618-640, DOI: 10.1016/j.jebo.2020.06.029.
• Baker, Paul L. & Dawson, Chris, 2020, "The corporation tax elasticity of charitable donations," Journal of Economic Behavior & Organization, Elsevier, volume 178, issue C, pages 1-14, DOI: 10.1016/j.jebo.2020.07.008.
• Hennessy, Christopher A. & Kasahara, Akitada & Strebulaev, Ilya A., 2020, "Empirical analysis of corporate tax reforms: What is the null and where did it come from?," Journal of Financial Economics, Elsevier, volume 135, issue 3, pages 555-576, DOI: 10.1016/j.jfineco.2019.08.006.
• Edwards, Alexander & Todtenhaupt, Maximilian, 2020, "Capital gains taxation and funding for start-ups," Journal of Financial Economics, Elsevier, volume 138, issue 2, pages 549-571, DOI: 10.1016/j.jfineco.2020.06.009.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Lagravinese, Raffaele & Liberati, Paolo & Sacchi, Agnese, 2020, "Tax buoyancy in OECD countries: New empirical evidence," Journal of Macroeconomics, Elsevier, volume 63, issue C, DOI: 10.1016/j.jmacro.2020.103189.
• Bourgain, Arnaud & Zanaj, Skerdilajda, 2020, "A tax competition approach to resource taxation in developing countries," Resources Policy, Elsevier, volume 65, issue C, DOI: 10.1016/j.resourpol.2019.101519.
• Haupt, Alexander & Krieger, Tim, 2020, "The role of relocation mobility in tax and subsidy competition," Journal of Urban Economics, Elsevier, volume 116, issue C, DOI: 10.1016/j.jue.2019.103196.
• Wier, Ludvig, 2020, "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104153.
• Bond, Eric W. & Gresik, Thomas A., 2020, "Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104160.
• Agrawal, David R. & Wildasin, David E., 2020, "Technology and tax systems," Journal of Public Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.jpubeco.2019.104082.
• Tazhitdinova, Alisa, 2020, "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, volume 186, issue C, DOI: 10.1016/j.jpubeco.2020.104187.
• Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020, "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, volume 191, issue C, DOI: 10.1016/j.jpubeco.2019.104105.
• Drucker, Joshua & Funderburg, Richard & Merriman, David & Weber, Rachel, 2020, "Do local governments use business tax incentives to compensate for high business property taxes?," Regional Science and Urban Economics, Elsevier, volume 81, issue C, DOI: 10.1016/j.regsciurbeco.2019.103498.
• Holm-Hadulla, Fédéric, 2020, "Fiscal equalization and the tax structure," Regional Science and Urban Economics, Elsevier, volume 81, issue C, DOI: 10.1016/j.regsciurbeco.2020.103519.
• Einiö, Elias & Overman, Henry G., 2020, "The effects of supporting local business: Evidence from the UK," Regional Science and Urban Economics, Elsevier, volume 83, issue C, DOI: 10.1016/j.regsciurbeco.2019.103500.
• Hottenrott, Hanna & Richstein, Robert, 2020, "Start-up subsidies: Does the policy instrument matter?," Research Policy, Elsevier, volume 49, issue 1, DOI: 10.1016/j.respol.2019.103888.
• Einiö, Elias & Overman, Henry G., 2020, "The effects of supporting local business: evidence from the UK," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102935, Jul.
• Ryan Woodgate, 2020, "Can tax competition boost demand? Causes and consequences of the global race to the bottom in corporate tax rates," Review of Keynesian Economics, Edward Elgar Publishing, volume 8, issue 4, pages 512–535-5, October.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2020, "The effect of card payments on VAT revenue in the euro area: evidence from a panel VECM," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 6, pages 1281-1306, June, DOI: 10.1108/JES-03-2019-0138.
• Saeed Solaymani, 2020, "Assessing the economic and social impacts of fiscal policies," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 3, pages 671-694, March, DOI: 10.1108/JES-09-2018-0334.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Dejan Ravšelj & Aleksander Aristovnik, 2020, "The Impact of Public R&D Subsidies and Tax Incentives on Business R&D Expenditures," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 160-179.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2020, "Multinational Corporations´ Effective Tax Rates: Evidence from Orbis," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/20, Jun, revised Jun 2020.
• Petr Jansky & Sarah Godar, 2020, "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/37, Sep, revised Sep 2020.
• Petr Jansky, 2020, "Corporate Effective Tax Rates for Research and Policy," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/41, Oct, revised Oct 2020.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2020, "Debt and Transfer Pricing: Implications on Business Tax Policy," Working Papers, Fondazione Eni Enrico Mattei, number 2020.16, Oct.
• Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020, "The Effects of Corporate Taxes on Small Firms," Working Papers, VATT Institute for Economic Research, number 129.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020, "Limited tax capacity and the optimal taxation of firms," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 539, Nov.
• Larry D. Wall, 2020, "Assisting Firms during a Crisis: Benefits and Costs," Policy Hub, Federal Reserve Bank of Atlanta, volume 2020, issue 10, pages 1-18, August, DOI: 10.29338/ph2020-10.
• Anmol Bhandari & Ellen R. McGrattan, 2020, "Online Appendix: Sweat Equity in U.S. Private Business," Staff Report, Federal Reserve Bank of Minneapolis, number 612, Aug, DOI: 10.21034/sr.612.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2020, "Corporate Social Responsibility and Profit Shifting," Working Papers, Business School - Economics, University of Glasgow, number 2020_28, Oct.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques, HAL, number halshs-02495652, Mar.
• Céline Azémar & Rodolphe Desbordes & Ian Wooton, 2020, "Is international tax competition only about taxes? A market-based perspective," Post-Print, HAL, number hal-03163896, Dec, DOI: 10.1016/j.jce.2020.05.002.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers, HAL, number halshs-02495652, Mar.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Sciences Po Economics Publications (main), HAL, number halshs-02495652, Mar.
• Francis Bloch & Gabrielle Demange, 2020, "Profit-sharing Rules and the Taxation of Multinational Internet Platforms," Working Papers, HAL, number hal-02502468, Mar.
• Dušan Isakov & Christophe Perignon & Jean-Philippe Weisskopf, 2020, "What If Dividends Were Tax‐Exempt? Evidence from a Natural Experiment," Working Papers, HAL, number hal-02953033, Sep, DOI: 10.2139/ssrn.3190485.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers, HAL, number halshs-02495652, Mar.
• Blix, Mårten, 2020, "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series, Research Institute of Industrial Economics, number 1316, Feb.
• Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2020, "Royalty Taxation under Profit Shifting and Competition for FDI," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2020/11, Sep.
• Dmitry Kochergin & Natalia Pokrovskaia, 2020, "International Experience of Taxation of Crypto-assets," HSE Economic Journal, National Research University Higher School of Economics, volume 24, issue 1, pages 53-84.
• Gow-Cheng Huang & Herman Manakyan & Ani Mathers, 2020, "Foreign Exposure Level And The Impact Of The 2017 Tax Cuts And Jobs Act On Valuation Of Us Multinational Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 11-22.
• Salahudeen Saeed, 2020, "Evidence On Ethical Tax Practices By Companies Listed On The Ghana Stock Exchange," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 1-12.
• Stjepan Srhoj & Ivan Zilic, 2020, ""Fine...I'll do it myself": Lessons from self-employment grants in a long recession period," Working Papers, The Institute of Economics, Zagreb, number 2001, Jan.
• Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020, "Exploring Residual Profit Allocation," IMF Working Papers, International Monetary Fund, number 2020/049, Feb.
• Mr. Shafik Hebous, 2020, "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," IMF Working Papers, International Monetary Fund, number 2020/178, Sep.
• Johnston, Andrew C., 2020, "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13117, Apr.
• Guo, Audrey & Johnston, Andrew C., 2020, "The Finance of Unemployment Compensation and its Consequence for the Labor Market," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13330, Jun.
• Muraközy, Balázs & Telegdy, Álmos, 2020, "The Effects of EU-Funded Enterprise Grants on Firms and Workers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13410, Jun.
• Hubbard, Glenn & Strain, Michael R., 2020, "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13808, Oct.
• Dave Goyvaerts & Annelies Roggeman, 2020, "The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium," De Economist, Springer, volume 168, issue 1, pages 23-51, March, DOI: 10.1007/s10645-019-09353-x.
• Dapeng Cai & Jie Li, 2020, "Pollution for Sale: Firms’ Characteristics and Lobbying Outcome," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 77, issue 3, pages 539-564, November, DOI: 10.1007/s10640-020-00507-z.
• Jan Södersten, 2020, "Why the Norwegian shareholder income tax is neutral," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 32-37, February, DOI: 10.1007/s10797-019-09544-x.
• Zarko Y. Kalamov, 2020, "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 38-76, February, DOI: 10.1007/s10797-019-09545-w.
• Jie Ma & Ian Wooton, 2020, "Market size, product differentiation and bidding for new varieties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 257-279, April, DOI: 10.1007/s10797-019-09559-4.
• Jianjun Li & Xuan Wang, 2020, "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 280-311, April, DOI: 10.1007/s10797-019-09567-4.
• Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020, "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 575-605, June, DOI: 10.1007/s10797-019-09570-9.
• Johannes Becker & Joachim Englisch, 2020, "Unilateral introduction of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 495-513, June, DOI: 10.1007/s10797-019-09579-0.
• Shafik Hebous & Alexander Klemm, 2020, "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 753-777, June, DOI: 10.1007/s10797-019-09583-4.
• Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender, 2020, "Varieties of VAT pass through," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 890-930, August, DOI: 10.1007/s10797-019-09566-5.
• Katarzyna Bilicka & André Seidel, 2020, "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 5, pages 1051-1080, October, DOI: 10.1007/s10797-020-09596-4.
• Aija Rusina, 2020, "Name and shame? Evidence from the European Union tax haven blacklist," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1364-1424, December, DOI: 10.1007/s10797-020-09594-6.
• Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020, "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1520-1556, December, DOI: 10.1007/s10797-020-09604-7.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1321-1363, December, DOI: 10.1007/s10797-020-09606-5.
• Nicola Branzoli & Antonella Caiumi, 2020, "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1485-1519, December, DOI: 10.1007/s10797-020-09609-2.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020, "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1608-1630, December, DOI: 10.1007/s10797-020-09618-1.

2019

• Norbert Gyurián & Ádám Szobi & Angelika Kútna & Dániel Halasi, 2019, "Income Taxation Regimes For Private Entrepreneurs In Hungary And The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 124-129, September, DOI: 10.12955/cbup.v7.1351.
• Angelika Kútna & Imrich Antalík & Norbert Gyurián & Zoltán Šeben, 2019, "Tax Licence Of A Legal Entity – Pros And Cons," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 193-199, September, DOI: 10.12955/cbup.v7.1361.
• Boly Amadou & Seydou Coulibaly & Eric Kéré Nazindigouba, 2019, "Working Paper 310 - Tax Policy, Foreign Direct Investment and Spillover Effects," Working Paper Series, African Development Bank, number 2436, Feb.
• Martin Rotemberg, 2019, "Equilibrium Effects of Firm Subsidies," American Economic Review, American Economic Association, volume 109, issue 10, pages 3475-3513, October.
• Sebastian Di Tella, 2019, "Optimal Regulation of Financial Intermediaries," American Economic Review, American Economic Association, volume 109, issue 1, pages 271-313, January.
• Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2019, "Some Causal Effects of an Industrial Policy," American Economic Review, American Economic Association, volume 109, issue 1, pages 48-85, January.
• Emmanuel Saez & Benjamin Schoefer & David Seim, 2019, "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, volume 109, issue 5, pages 1717-1763, May.
• Carsten Jentsch & Kurt G. Lunsford, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment," American Economic Review, American Economic Association, volume 109, issue 7, pages 2655-2678, July.
• Karel Mertens & Morten O. Ravn, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply," American Economic Review, American Economic Association, volume 109, issue 7, pages 2679-2691, July.
• Katarzyna Anna Bilicka, 2019, "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, volume 109, issue 8, pages 2921-2953, August.
• Joana Naritomi, 2019, "Consumers as Tax Auditors," American Economic Review, American Economic Association, volume 109, issue 9, pages 3031-3072, September.
• Peter Karadi & Adam Reiff, 2019, "Menu Costs, Aggregate Fluctuations, and Large Shocks," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 3, pages 111-146, July.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019, "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 4, pages 140-174, October.
• Irem Guceri & Li Liu, 2019, "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 266-291, February.
• Youssef Benzarti & Dorian Carloni, 2019, "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 38-63, February.
• Yongzheng Liu & Jie Mao, 2019, "How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 261-291, August.
• Giorgia Maffini & Jing Xing & Michael P. Devereux, 2019, "The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 361-389, August.
• Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019, "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 55-87, August.
• Dhammika Dharmapala, 2019, "Profit Shifting in a Globalized World," AEA Papers and Proceedings, American Economic Association, volume 109, pages 488-492, May.
• Daniel Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, volume 109, pages 493-499, May.
• Sebastián Bustos & Dina Pomeranz & José Vila-Belda & Gabriel Zucman, 2019, "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile," AEA Papers and Proceedings, American Economic Association, volume 109, pages 500-505, May.
• Hunt Allcott & Benjamin B. Lockwood & Dmitry Taubinsky, 2019, "Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence," Journal of Economic Perspectives, American Economic Association, volume 33, issue 3, pages 202-227, Summer.
• Adjemian, Michael K. & Smith, Aaron & He, Wendi, 2019, "Estimating the Market Effect of a Trade War: The Case of Soybean Tariffs," 2019 Annual Meeting, July 21-23, Atlanta, Georgia, Agricultural and Applied Economics Association, number 292089, Jul, DOI: 10.22004/ag.econ.292089.
• Comincioli, Nicola & Vergalli, Sergio & Panteghini, Paolo M., , "Business Tax Policy under Default Risk," ETA: Economic Theory and Applications, Fondazione Eni Enrico Mattei (FEEM), number 291520, DOI: 10.22004/ag.econ.291520.
• Javier Moreno Lázaro, 2019, "El fraude en el pago de la Contribución Industrial y de Comercio en España: el caso de los harineros, 1845-1907," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 15, issue 03, pages 165-176.
• Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & RalucaAndreea GHEÈšU, 2019, "Theoretical Considerations on VAT Structure Rates in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 54-62, November.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019, "R&D Subsidies and Firms' Debt Financing," Mo.Fi.R. Working Papers, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences, number 153, Feb.
• Pavlo Selezen, 2019, "Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests betwe," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 9, issue 2, pages 480-491, June.
• Borys Shuba & Artur Sotskyi, 2019, "World Experience In Financing Innovative Small Businesses," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 1, DOI: 10.30525/2256-0742/2019-5-1-239-244.
• Valentyna Martynenko, 2019, "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-124-130.
• Presiana Nenkova & Angel Angelov, 2019, "Assessing the Effects of Imposing VAT on the Services Provided by the Banking Sector – The Case of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 124-143.
• Stoyan Tanchev, 2019, "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
• Martina Yakova, 2019, "Tax buoyancy of the EU-28 countries – a comparative analysis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 59-73.
• Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019, "What Do Survey Data Tell Us About US Businesses?," Staff Working Papers, Bank of Canada, number 19-45, Dec, DOI: 10.34989/swp-2019-45.
• Pilar García Perea & Concepción Román, 2019, "Caracterización del empleo no asalariado en España desde una perspectiva europea," Boletín Económico, Banco de España, issue JUN.
• Pilar García Perea & Concepción Román, 2019, "Characterisation of self-employment in Spain from a European perspective," Economic Bulletin, Banco de España, issue JUN.
• Ernesto Zangari & Elena Pisano, 2019, "Forward-looking effective tax rates in the banking sector," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1236, Oct.
• Emanuele Ciani & Adele Grompone & Elisabetta Olivieri, 2019, "Long-term unemployment and subsidies for permanent employment," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1249, Nov.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, volume 20, issue 4, pages 107-140, November, DOI: 10.1111/geer.12157.
• Aaron Sojourner & José Pacas, 2019, "The Relationship Between Union Membership and Net Fiscal Impact," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, volume 58, issue 1, pages 86-107, January, DOI: 10.1111/irel.12224.
• Tobias Hauck, 2019, "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 3, pages 537-557, June, DOI: 10.1111/jpet.12361.
• David R. Collie, 2019, "Taxation under oligopoly in a general equilibrium setting," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 4, pages 738-753, August, DOI: 10.1111/jpet.12373.
• Eckhard Janeba, 2019, "Regulatory chill and the effect of investor state dispute settlements," Review of International Economics, Wiley Blackwell, volume 27, issue 4, pages 1172-1198, September, DOI: 10.1111/roie.12417.
• Johannes Becker & Andrea Schneider, 2019, "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 3, pages 1222-1243, July, DOI: 10.1111/sjoe.12309.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019, "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 4, pages 1417-1440, October, DOI: 10.1111/sjoe.12345.
• Hendrik Jungmann & Simon Loretz, 2019, "On the measurement of investment types: Heterogeneity in corporate tax elasticities," The World Economy, Wiley Blackwell, volume 42, issue 2, pages 478-508, February, DOI: 10.1111/twec.12672.
• Petr Janský & Marek Šedivý, 2019, "Estimating the revenue costs of tax treaties in developing countries," The World Economy, Wiley Blackwell, volume 42, issue 6, pages 1828-1849, June, DOI: 10.1111/twec.12764.
• Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019, "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 19, issue 2, pages 1-30, June, DOI: 10.1515/bejm-2018-0252.
• Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, volume 20, issue 4, pages 107-140, December, DOI: 10.1111/geer.12157.
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