Research classified by Journal of Economic Literature (JEL) codes

2019

• Liu, Chang & Williams, Noah, 2019, "State-level implications of federal tax policies," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 74-90, DOI: 10.1016/j.jmoneco.2019.04.005.
• Sedlacek, Petr & Sterk, Vincent, 2019, "Reviving american entrepreneurship? tax reform and business dynamism," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 94-108, DOI: 10.1016/j.jmoneco.2019.04.009.
• Agrawal, David R. & Mardan, Mohammed, 2019, "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, volume 169, issue C, pages 128-143, DOI: 10.1016/j.jpubeco.2018.11.003.
• Jaakkola, Niko & Spiro, Daniel & van Benthem, Arthur A., 2019, "Finders, keepers?," Journal of Public Economics, Elsevier, volume 169, issue C, pages 17-33, DOI: 10.1016/j.jpubeco.2018.10.007.
• Azémar, Céline & Dharmapala, Dhammika, 2019, "Tax sparing agreements, territorial tax reforms, and foreign direct investment," Journal of Public Economics, Elsevier, volume 169, issue C, pages 89-108, DOI: 10.1016/j.jpubeco.2018.10.013.
• Adam, Stuart & Phillips, David & Roantree, Barra, 2019, "35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK," Journal of Public Economics, Elsevier, volume 171, issue C, pages 29-50, DOI: 10.1016/j.jpubeco.2018.05.010.
• Hines, James R. & Park, Jongsang, 2019, "Investment ramifications of distortionary tax subsidies," Journal of Public Economics, Elsevier, volume 172, issue C, pages 36-51, DOI: 10.1016/j.jpubeco.2018.11.002.
• Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019, "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, volume 173, issue C, pages 139-164, DOI: 10.1016/j.jpubeco.2019.02.003.
• Clifford, Sarah, 2019, "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, volume 173, issue C, pages 44-71, DOI: 10.1016/j.jpubeco.2019.01.010.
• Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019, "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, volume 173, issue C, pages 96-112, DOI: 10.1016/j.jpubeco.2019.01.007.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019, "Taxes and the location of targets," Journal of Public Economics, Elsevier, volume 176, issue C, pages 161-178, DOI: 10.1016/j.jpubeco.2019.05.005.
• Ohrn, Eric & Seegert, Nathan, 2019, "The impact of investor-level taxation on mergers and acquisitions," Journal of Public Economics, Elsevier, volume 177, issue C, pages 1-1, DOI: 10.1016/j.jpubeco.2019.06.006.
• Ohrn, Eric, 2019, "The effect of tax incentives on U.S. manufacturing: Evidence from state accelerated depreciation policies," Journal of Public Economics, Elsevier, volume 180, issue C, DOI: 10.1016/j.jpubeco.2019.104084.
• Button, Patrick, 2019, "Do tax incentives affect business location and economic development? Evidence from state film incentives," Regional Science and Urban Economics, Elsevier, volume 77, issue C, pages 315-339, DOI: 10.1016/j.regsciurbeco.2019.06.002.
• Hopp, Daniel & Kriebel, Michael, 2019, "The political economy of interregional competition for firms," Regional Science and Urban Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.regsciurbeco.2019.103485.
• Hünermund, Paul & Czarnitzki, Dirk, 2019, "Estimating the causal effect of R&D subsidies in a pan-European program," Research Policy, Elsevier, volume 48, issue 1, pages 115-124, DOI: 10.1016/j.respol.2018.08.001.
• Bianchi, Mattia & Murtinu, Samuele & Scalera, Vittoria G., 2019, "R&D Subsidies as Dual Signals in Technological Collaborations," Research Policy, Elsevier, volume 48, issue 9, pages 1-1, DOI: 10.1016/j.respol.2019.103821.
• Sharma, Ajay & Pal, Rupayan, 2019, "Nash equilibrium in tax and public investment competition," International Review of Economics & Finance, Elsevier, volume 62, issue C, pages 106-120, DOI: 10.1016/j.iref.2019.03.005.
• Naritomi, Joana, 2019, "Consumers as tax auditors," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 101538, Sep.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2019, "Some causal effects of an industrial policy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88837, Jan.
• José A. Pérez-Méndez & María Pérez-Urdiales & David Roibas, 2019, "Evaluating the effect of subsidies for rural development on agri-food and forestry firms," Applied Economic Analysis, Emerald Group Publishing Limited, volume 27, issue 80, pages 150-167, October, DOI: 10.1108/AEA-06-2019-0004.
• Lukasz Konopielko & Michal Kochanski & Krzysztof Wozniak, 2019, "Economics of Procrastination: The Case of EU Grants," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 544-557.
• Kenneth Gillingham & Sebastien Houde & Arthur A. van Benthem, 2019, "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 19/321, May.
• Takao KATO & Naomi KODAMA, 2019, "The Consequences of Short-Time Compensation: Evidence from Japan," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 19056, Jul.
• Wojciech Balcerowicz & Anamaria Maftei & Janos Varga, 2019, "Labour Taxation in Romania: Revised, but not changed," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 050, Sep.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019, "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/31, Oct, revised Oct 2019.
• Petr Jansky & Jan Laznicka, 2019, "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/33, Nov, revised Nov 2019.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019, "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/39, Dec, revised Dec 2019.
• Petr Jansky, 2019, "The Costs of Tax Havens: Evidence from Industry-Level Data," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/40, Dec, revised Dec 2019.
• Nicola Comincioli & Sergio Vergalli & Paolo M. Panteghini, 2019, "Business Tax Policy under Default Risk," Working Papers, Fondazione Eni Enrico Mattei, number 2019.11, Jul.
• Lapointe, Simon & Morand, Pierre-Henri, 2019, "Subsidy Bidding Wars and the Structure of Multi-Plant Firms," Working Papers, VATT Institute for Economic Research, number 115.
• Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers, VATT Institute for Economic Research, number 119.
• Filippo Occhino, 2019, "The Macroeconomic Effects of the Tax Cuts and Jobs Act," Working Papers, Federal Reserve Bank of Cleveland, number 19-28, Dec, DOI: 10.26509/frbc-wp-201928.
• Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2019, "What Do Survey Data Tell Us about US Businesses?," Working Papers, Federal Reserve Bank of St. Louis, number 2019-021, Jul, revised Jan 2020, DOI: 10.20955/wp.2019.021.
• Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan, 2019, "Data Appendix: What Do Survey Data Tell Us about U.S. Businesses?," Staff Report, Federal Reserve Bank of Minneapolis, number 578, Jan, DOI: 10.21034/sr.578.
• Isakov, Dusan & Pérignon, Christophe & Weisskopf, Jean-Philippe, 2019, "What if dividends were tax-exempt? Evidence from a natural experiment," FSES Working Papers, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland, number 498, Feb.
• Vladimir V. Gromov & Nikolaj S. Milogolov, 2019, "Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 9-21, April, DOI: 10.31107/2075-1990-2019-2-9-21.
• Andrey V. Korytin & Tatiana A. Malinina, 2019, "International Experience in Taxation of Business Personal Property," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 22-36, April, DOI: 10.31107/2075-1990-2019-2-22-36.
• Natalya S. Kostrykina & Elena V. Zakharenkova, 2019, "Transfer of Tax Losses in OECD and BRICS Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 43-56, December, DOI: 10.31107/2075-1990-2019-6-43-56.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019, "A simple model of corporate bailouts in a globalized economy," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon, number 1913.
• Catarina Pinto & Miguel Sousa, 2019, "Impact of double taxation treaties on cross-border acquisitions," Notas Económicas, Faculty of Economics, University of Coimbra, issue 48, pages 39-54, JuLy, DOI: 10.14195/2183-203X_48_2.
• Oana Luca & Alexander Tieman, 2019, "Financial sector debt bias," Post-Print, HAL, number hal-02285903, Oct, DOI: 10.1016/j.jbankfin.2019.07.017.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020, "A Simple Model of Corporate Bailouts in a Globalized Economy," Post-Print, HAL, number halshs-02386119, Oct, DOI: 10.1111/sjoe.12397.
• Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019, "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers, HAL, number halshs-02295406, Sep.
• Simon Lapointe & Pierre-Henri Morand, 2019, "Subsidy Bidding Wars and the Structure of Multi-Plant Firms," Working Papers, HAL, number hal-01989433, Jan.
• Anastasios Dosis, 2019, "Optimal Redistributive Taxation in Credit Markets with Adverse Selection," Working Papers, HAL, number hal-02130458, Apr.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019, "A simple model of corporate bailouts in a globalized economy," Working Papers, HAL, number halshs-02080102.
• Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019, "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers, HAL, number halshs-02295406, Sep.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019, "How do firms respond to reduced labor costs? Evidence from the 2007 Swedish payroll tax reform," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 3, Oct.
• Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019, "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/1, Mar.
• Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019, "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/11, Oct.
• Bjerksund, Petter & Schjelderup, Guttorm, 2019, "Does a Wealth Tax Discriminate against Domestic Investors?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/16, Nov.
• Södersten, Jan, 2019, "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series, Uppsala University, Department of Economics, number 2019:1, Jan.
• 市川, 翼 & Ichikawa, Tsubasa & アルドチェルワン, メナカ & Arudchelvan, Menaka & 恩地, 一樹 & Onji, Kazuki, 2019, "消費税における閾値と小規模企業の集積 : 2019年増税への展望, Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike," TDB-CAREE Discussion Paper Series, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University, number J-2019-01, Jul.
• Susan Xu Tang & David L. Sjoquist, 2019, "Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption," Hacienda Pública Española / Review of Public Economics, IEF, volume 229, issue 2, pages 11-32, June.
• Nataliya Trusova, 2019, "Development of the Fiscal Consolidation of Local Budgets of Regional Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 105-113, March.
• Liudmyla Oleinikova & Iryna Tochylina, 2019, "Simplified Tax System in the Context of Problems of Small Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 89-98, June.
• Oleksandr Malyshkin & Anna Schulipa, 2019, "Tax on Withdrawn Capital: Accounting and Reporting Issues," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Lucie Gadenne & Tushar Nandi & Roland Rathelot, 2019, "Taxation and Supplier Networks: Evidence from India," IFS Working Papers, Institute for Fiscal Studies, number W19/21, Aug.
• Stuart Adam & Helen Miller, 2019, "Principles and practice of taxing small business," IFS Working Papers, Institute for Fiscal Studies, number W19/31, Dec.
• Mariko Hatase & Yoichi Matsubayashi, 2019, "Tax Incentives for Investment: Evidence from Japan's High-Growth Era," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 19-E-17, Sep.
• Mr. Shafik Hebous & Mr. Alexander D Klemm & Saila Stausholm, 2019, "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Working Papers, International Monetary Fund, number 2019/007, Jan.
• Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers, International Monetary Fund, number 2019/205, Sep.
• Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019, "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers, International Monetary Fund, number 2019/231, Nov.
• Button, Patrick, 2019, "Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12225, Mar.
• Kato, Takao & Kodama, Naomi, 2019, "The Consequences of Short-Time Compensation: Evidence from Japan," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12596, Sep.
• Rishi R. Sharma, 2019, "Incentives to tax foreign investors," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 257-281, April, DOI: 10.1007/s10797-018-9506-3.
• Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019, "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 418-456, April, DOI: 10.1007/s10797-018-9511-6.
• Jinbaek Park & Young Lee, 2019, "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 506-535, June, DOI: 10.1007/s10797-018-9513-4.
• Hayato Kato & Hirofumi Okoshi, 2019, "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 835-871, August, DOI: 10.1007/s10797-018-9523-2.
• Silke Rünger & Rainer Niemann & Magdalena Haring, 2019, "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 719-757, August, DOI: 10.1007/s10797-019-09536-x.
• Diego d’Andria, 2019, "Tax policy and entrepreneurial entry with information asymmetry and learning," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1211-1229, October, DOI: 10.1007/s10797-019-09540-1.
• Petr Janský & Miroslav Palanský, 2019, "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1048-1103, October, DOI: 10.1007/s10797-019-09547-8.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1104-1136, October, DOI: 10.1007/s10797-019-09550-z.
• Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019, "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1259-1290, December, DOI: 10.1007/s10797-019-09575-4.
• Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019, "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, volume 160, issue 2, pages 463-498, December, DOI: 10.1007/s10551-018-3949-4.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019, "Public R&D subsidies: collaborative versus individual place-based programs for SMEs," Small Business Economics, Springer, volume 52, issue 1, pages 213-240, January, DOI: 10.1007/s11187-018-0017-5.
• Li Li & Jean Chen & Hongli Gao & Li Xie, 2019, "The certification effect of government R&D subsidies on innovative entrepreneurial firms’ access to bank finance: evidence from China," Small Business Economics, Springer, volume 52, issue 1, pages 241-259, January, DOI: 10.1007/s11187-018-0024-6.
• Peter Egger & Nora Strecker & Benedikt Zoller-Rydzek, 2019, "Steuern auf Verhandlungsbasis," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 1, pages 72-80, March, DOI: 10.3929/ethz-b-000334789.
• Mohammed Mardan & Michael Stimmelmayr, 2019, "Grenzüberschreitender Gewinnausgleich Und Steuerwettbewerb," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 3, pages 95-104, October, DOI: 10.3929/ethz-b-000369802.
• Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019, "Decomposing the Margins of Transfer Pricing," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 19-450, Jan, DOI: 10.3929/ethz-b-000322881.
• Juhász, Péter, 2019, "A súlyozott átlagos tőkeköltség alkalmazásának kihívásai
  [Challenges in applying the weighted average cost of capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 7, pages 805-823, DOI: 10.18414/KSZ.2019.7-8.805.
• Makoto Hasegawa, 2019, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1016, Dec.
• Kato, Hayato & Okoshi, Hirofumi, 2019, "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics, University of Munich, Department of Economics, number 78284.
• Hauck, Tobias, 2019, "Lobbying and the international fight against tax havens," Munich Reprints in Economics, University of Munich, Department of Economics, number 78287.
• Kato, Hayato & Okoshi, Hiofumi, 2019, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics, University of Munich, Department of Economics, number 62013, May.
• Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019, "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 19-15.
• Mazhar Waseem, 2019, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series, Economics, The University of Manchester, number 1913.
• Giampaolo Arachi & Valeria Bucci, 2019, "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 3, pages 229-265, DOI: 10.1628/fa-2019-0003.
• Massimo Bordignon & Marie-Luise Schmitz & Gilberto Turati, 2019, "Cutting the Labor Tax Wedge in Hard Times. Evidence from an Italian Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 3, pages 266-296, DOI: 10.1628/fa-2019-0015.
• Gábor Lovics & Katalin Szõke & Csaba G. Tóth & Bálint Ván, 2019, "The Effect of the Introduction of Online Cash Registers on Reported Turnover in Hungary," MNB Occasional Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2019/137.
• Mark Vancauteren & Michael Polder & Marcel van den Berg, 2019, "The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands," NBER Chapters, National Bureau of Economic Research, Inc, "Challenges of Globalization in the Measurement of National Accounts".
• Casey B. Mulligan, 2019, "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 34".
• Robert J. Barro & Brian Wheaton, 2019, "Incorporation, and Productivity," NBER Working Papers, National Bureau of Economic Research, Inc, number 25508, Jan.
• Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 25516, Jan.
• Eduardo Dávila & Benjamin M. Hébert, 2019, "Optimal Corporate Taxation Under Financial Frictions," NBER Working Papers, National Bureau of Economic Research, Inc, number 25520, Jan.
• Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019, "Tax Policy and Local Labor Market Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 25546, Feb.
• Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25651, Mar.
• Bronwyn H. Hall, 2019, "Tax Policy for Innovation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25773, Apr.
• Patrick Button, 2019, "Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 25963, Jun.
• Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019, "What Do Survey Data Tell Us about US Businesses?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26063, Jul.
• Catherine Fazio & Jorge Guzman & Scott Stern, 2019, "The Impact of State-Level R&D Tax Credits on the Quantity and Quality of Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 26099, Jul.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers, National Bureau of Economic Research, Inc, number 26150, Aug.
• Youssef Benzarti & Alisa Tazhitdinova, 2019, "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 26195, Aug.
• Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019, "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26284, Sep.
• Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Xu, 2019, "Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 26336, Oct.
• Nelson Leitão Paes, 2019, "Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União [The economic effects of full ICMS credit compensation on investment in Brazil: the Fe," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 29, issue 2, pages 515-540, May-Augus.
• Allen, Eric J. & Morse, Susan C., 2019, "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 2, pages 239-290, December, DOI: 10.1561/108.00000038.
• Nayudu, A. Sri Hari, 2019, "Tax Revenue Efficiency of Indian States: The case of Stamp Duty and Registration Fees," Working Papers, National Institute of Public Finance and Policy, number 19/278, Aug.
• Mukherjee, Sacchidananda, 2019, "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Working Papers, National Institute of Public Finance and Policy, number 19/279, Sep.
• S. Bunel & B. Hadjibeyli, 2019, "Évaluation du crédit d’impôt innovation," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2019-12.
• Bronwyn H Hall, 2019, "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 506, Jun.
• Nelly Popova, 2019, "Systems of Corporate Income Taxation," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-72, March.
• Christine Lewis, 2019, "Raising more public revenue in Indonesia in a growth - and equity-friendly way," OECD Economics Department Working Papers, OECD Publishing, number 1534, Feb, DOI: 10.1787/a487771f-en.
• Mikkel Hermansen & Valentine Millot, 2019, "Adapting business framework conditions to deal with disruptive technologies in Denmark," OECD Economics Department Working Papers, OECD Publishing, number 1545, Apr, DOI: 10.1787/f7a1fe23-en.
• Ben Westmore & Paula Adamczyk, 2019, "Public policy reforms to further improve Portuguese export performance," OECD Economics Department Working Papers, OECD Publishing, number 1556, Jun, DOI: 10.1787/4d416a6b-en.
• Oecd, 2019, "Measuring distortions in international markets: The aluminium value chain," OECD Trade Policy Papers, OECD Publishing, number 218, Jan, DOI: 10.1787/c82911ab-en.
• Oecd, 2019, "Measuring distortions in international markets: The semiconductor value chain," OECD Trade Policy Papers, OECD Publishing, number 234, Dec, DOI: 10.1787/8fe4491d-en.
• PETRIC Nicolae, 2019, "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 189-199, December.
• Tsubasa Ichikawa & Menaka @Arudchelvan & Kazuki Onji, 2019, "Bunching of Small Businesses at the Value-AddedTax Threshold in Japan: Lessons for the 2019 Tax Hike," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-10, Jul.
• Michael Devereux & Niels Johannesen & John Vella, 2019, "Can Taxes Tame the Banks? Evidence from the European Bank Levies," The Economic Journal, Royal Economic Society, volume 129, issue 624, pages 3058-3091.
• James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019, "The Value of Offshore Secrets: Evidence from the Panama Papers," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 11, pages 4117-4155.
• Martin Jacob & Roni Michaely & Maximilian A Müller, 2019, "Consumption Taxes and Corporate Investment," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 8, pages 3144-3182.
• Miriam Bruhn & David McKenzie, 2019, "Can Grants to Consortia Spur Innovation and Science-Industry Collaboration? Regression- Discontinuity Evidence from Poland," The World Bank Economic Review, World Bank, volume 33, issue 3, pages 690-716.
• Elena Dobre & Irena Munteanu, 2019, "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 106-110, December.
• Irena Munteanu & Elena Dobre, 2019, "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 42-49, December.
• Lóránd Králik & Erzsébet Szász, 2019, "VAT - Gap Convergence in Central and Eastern Europe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 772-778, December.
• James Cash Acrey & Wayne Y. Lee & Timothy J. Yeager, 2019, "Can Federal Home Loan Banks effectively self-regulate lending to influential banks?," Journal of Banking Regulation, Palgrave Macmillan, volume 20, issue 2, pages 197-210, June, DOI: 10.1057/s41261-018-0082-3.
• Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019, "Corporate Social Responsibility and Profit Shifting," MPRA Paper, University Library of Munich, Germany, number 91580, Jan.
• Sharma, Ajay & Pal, Rupayan, 2019, "Nash Equilibrium in Tax and Public Investment Competition," MPRA Paper, University Library of Munich, Germany, number 92827, Mar.
• Stamatopoulos, Giorgos, 2019, "A strategic tax mechanism," MPRA Paper, University Library of Munich, Germany, number 93602, May.
• Bucci, Valeria, 2019, "The Effect of Fiscal Incentives on Business R&D," MPRA Paper, University Library of Munich, Germany, number 95333, Apr.
• Rosa, Benjamin, 2019, "Bid Credits in Simultaneous Ascending Auctions," MPRA Paper, University Library of Munich, Germany, number 96895, Nov.
• Shcherbakova, Darya & Agapkin, Anton, 2019, "Современные Требования К Государственной Информационной Поддержке Малого Бизнеса
  [Modern requirements to the state information support of small business]," MPRA Paper, University Library of Munich, Germany, number 97132, Apr.
• Suzuki, Keishun, 2019, "Corporate Tax Cuts and Economic Growth," MPRA Paper, University Library of Munich, Germany, number 97829, Dec.
• Pieter Buyl & Annelies Roggeman, 2019, "Do SMEs Face a Higher Tax Burden? Evidence from Belgian Tax Return Data," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 6, pages 729-747, DOI: 10.18267/j.pep.719.
• Stanislav Klazar & Barbora Slintáková, 2019, "Vliv zdanění příjmů na zadlužení nefinančních podniků
  [Influence of Income Taxation on Indebtedness of Non-financial Firms]," Politická ekonomie, Prague University of Economics and Business, volume 2019, issue 3, pages 253-272, DOI: 10.18267/j.polek.1239.
• Stefania-Sonia ZAMFIR, 2019, "Types Of Financial Risk Insurance And Their Role In The Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 3, pages 136-144.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2019, "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 111, Aug.
• Chadwick Curtis & Julio Garin & Saif Mehkari, 2019, "Online Appendix to "Repatriation Taxes"," Online Appendices, Review of Economic Dynamics, number 18-266.
• Juan Carlos Conesa & Begona Dominguez, 2019, "Online Appendix to "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Online Appendices, Review of Economic Dynamics, number 19-30.
• Chadwick Curtis & Julio Garin & Saif Mehkari, 2019, "Code and data files for "Repatriation Taxes"," Computer Codes, Review of Economic Dynamics, number 18-266, revised .
• Juan Carlos Conesa & Begona Dominguez, 2019, "Code and data files for "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Computer Codes, Review of Economic Dynamics, number 19-30, revised .
• Baris Kaymak, 2019, "Loss-Offset Provisions in the Corporate Tax Code and Misallocation of Capital," 2019 Meeting Papers, Society for Economic Dynamics, number 1177.
• Juan Carlos Conesa & Begoña Dominguez, 2019, "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," 2019 Meeting Papers, Society for Economic Dynamics, number 243.
• Anmol Bhandari & Ellen McGrattan & Kurt Gerrard See & Serdar Birinci, 2019, "What Do Survey Data Tell Us about U.S. Businesses?," 2019 Meeting Papers, Society for Economic Dynamics, number 53.
• Jorge Espitia & César Ferrari & Jorge Iván González & Isidro Hernández & Luis Carlos Reyes & Alejandra Romero & Carlo Tassara & David Varela & Jairo Villabona & Gustavo Zafra, 2019, "El gasto público en Colombia. Reflexiones y propuestas," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 21, issue 40, pages 291-326, January-J.
• Robert J. Barro, 2019, "Taxes and the macro economy," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 37, issue 2, pages 377-400.
• Määttänen, Niku, 2019, "Investment Expensing, Investment and Public Finances," ETLA Reports, The Research Institute of the Finnish Economy, number 96, Dec.
• Lumengo Bonga-Bonga & Jean Luc Erero, 2019, "The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 72, issue 2, pages 185-208.
• Beatriz Corchuelo Martínez-Azúa & Francisco J. Ferreiro Seoane, 2019, "Agri-food industry in Extremadura: obstacles to innovation, willingness to innovate, and demanded public actions," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 181-199.
• Edirin, Jeroh, 2019, "Assessing The Nexus Between Forensic Accounting, The Finance Act, 2019 And Tax Revenue In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 4, issue 2, pages 212-236.
• Edosa Joshua Aronmwan & Izilin Mavis Okaiwele, 2019, "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 1, pages 1-13.
• Aderemi, H. O., 2019, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 3, pages 135-149.
• Irem Guceri & Maciej Albinowski, 2019, "Investment Responses to Tax Policy under Uncertainty," MF Working Papers, Ministry of Finance in Poland, number 34, Apr.
• Karolina Konopczak & Aleksander Łożykowski, 2019, "Quantification of changes in the CIT gap: an econometric approach," MF Working Papers, Ministry of Finance in Poland, number 39, Dec.
• Valentina A. Vodopyanova & Victoria S. Galitsyna, 2019, "Analysis of the dynamics and reasons of closing legal entities in the Russian Federation," Economic Consultant, Scientific and Educational Initiative LLC, volume 28, issue 4, pages 79-85.
• Miroslav ŽIŽKA & Natalie PELLONEOVÁ, 2019, "Do Clusters With Public Support Perform Better? Case Study Of Czech Cluster Organizations," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2019, issue 33, pages 20-33, December.
• Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019, "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, volume 44, issue 4, pages 648-664, November, DOI: 10.1177/0312896219870576.
• William E. Even & David A. Macpherson, 2019, "The Affordable Care Act and the Growth of Involuntary Part-Time Employment," ILR Review, Cornell University, ILR School, volume 72, issue 4, pages 955-980, August, DOI: 10.1177/0019793918796812.
• Sacchidananda Mukherjee & R. Kavita Rao, 2019, "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 13, issue 1, pages 21-48, February, DOI: 10.1177/0973801018800086.
• Rupayan Pal & Ajay Sharma, 2019, "Preferences over Public Good, Political Delegation, and Leadership in Tax Competition," Public Finance Review, , volume 47, issue 4, pages 718-746, July, DOI: 10.1177/1091142118817901.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019, "R&D Subsidies and Firms’ Debt Financing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 527, Apr.
• Rudie Nel, 2019, "Tax preference for different payout methods over a period of tax reform in South Africa," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9912006, Oct.
• Veronika Síbrtová & Jana Tepperová & Jan Pavel, 2019, "Tax Factors of Foreign Direct Investments from the USA to the EU," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 9511935, Oct.
• Mutsumi Matsumoto, 2019, "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, volume 20, issue 4, pages 371-388, December, DOI: 10.1007/s10101-019-00229-z.
• Rainer Niemann & Caren Sureth-Sloane, 2019, "Investment timing effects of wealth taxes under uncertainty and irreversibility," Journal of Business Economics, Springer, volume 89, issue 4, pages 385-415, June, DOI: 10.1007/s11573-018-0918-4.
• Vijay Kelkar, 2019, "Towards India’s New Fiscal Federalism," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 17, issue 1, pages 237-248, March, DOI: 10.1007/s40953-019-00159-x.
• Lisa De Simone & Lillian F. Mills & Bridget Stomberg, 2019, "Using IRS data to identify income shifting to foreign affiliates," Review of Accounting Studies, Springer, volume 24, issue 2, pages 694-730, June, DOI: 10.1007/s11142-019-9484-4.
• James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson, 2019, "Overconfidence and Corporate Tax Policy," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1114-1145, September, DOI: 10.1007/s11142-019-09494-z.
• Esra Durceylan, 2019, "Tax efficiency in a model of endogenous markups," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 401-418, November, DOI: 10.1007/s13209-019-00209-w.
• Juan Carlos Conesa & Begoña Domínguez, 2019, "The timing of optimal capital income tax reforms: the role of intangible capital investment," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 419-438, November, DOI: 10.1007/s13209-019-0199-3.
• Ben Lockwood & Erez Yerushalmi, 2019, "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 53, issue 1, pages 21-47, June, DOI: 10.1007/s00355-019-01178-6.
• Johannes Becker & Joachim Englisch, 2019, "Internationale Mindestbesteuerung von Unternehmen
  [International Minimum Taxation of Corporate Profits]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 99, issue 9, pages 642-649, September, DOI: 10.1007/s10273-019-2505-x.
• Aleksandar VASILEV, 2019, "Taxation And Welfare: Measuring The Effect Of Bulgaria’S 2007-08 Corporate-Personal Income Tax Reforms," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, volume 10, issue 2, pages 113-117.
• Hanna Hottenrott & Robert Richstein, 2019, "Start-up Subsidies: Does the Policy Instrument Matter?," SPRU Working Paper Series, SPRU - Science Policy Research Unit, University of Sussex Business School, number 2019-23, Nov.
• Aleksandr Ključnikov & Boris Popesko & Jitka Kloudová, 2019, "Economics of the international ridesharing services - a trap for amateurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 3, pages 1172-1181, March, DOI: 10.9770/jesi.2019.6.3(8).
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019, "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, volume 26, issue 3, pages 431-465, September, DOI: 10.1080/13571516.2019.1599189.
• Carolin Bock & Martin Watzinger, 2019, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, volume 57, issue 4, pages 1200-1231, October, DOI: 10.1111/jsbm.12373.
• Zew, 2019, "The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 75, Mar.
• European Commission, 2019, "Tax Policies in the European Union: 2020 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2020, Dec.
• European Commission, 2019, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2019, Jul.
• Fatih Yilmaz & Jean-Francois Wen, 2019, "Tax Elasticity Estimates for Capital Stocks," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1901.
• Fritz Helmedag, 2019, "Preis- und Mengensteuern auf dem Prüfstand Putting ad valorem and unit taxes to the test," Chemnitz Economic Papers, Department of Economics, Chemnitz University of Technology, number 032, Jun, revised Jun 2019.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Discussion Paper, Tilburg University, Center for Economic Research, number 2019-024.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Other publications TiSEM, Tilburg University, School of Economics and Management, number 175074ad-0248-4c86-b313-a.
• Annika Nivala, 2019, "Effects of subsidizing the firstemployee - Empirical evidencefrom Finland," Discussion Papers, Aboa Centre for Economics, number 129, Dec.
• Bernard MIMBOE NOAH & Samuel FAMBON, 2019, "Interactions fiscales stratégiques entre pays de la CEMAC et flux entrants d’investissements directs étrangers," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 49, pages 127-150.
• James Alm, 2019, "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers, Tulane University, Department of Economics, number 1906, Oct.
• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019, "Tax Reform Made Me Do It!," Tax Policy and the Economy, University of Chicago Press, volume 33, issue 1, pages 33-80, DOI: 10.1086/703226.
• Ziesemer, Thomas, 2019, "The effects of R&D subsidies and publicly performed R&D on business R&D: A survey," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2019-036, Sep.
• Victor Beker, 2019, "Retenciones con tipo de cambio flexible
  [Export taxes: the case of a floating exchange rate]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 36, issue 73, pages 191-197, july-dece.