Research classified by Journal of Economic Literature (JEL) codes

2019

• 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 between bona fide taxpayers and fiscal authorities. Ukr," 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.
• Jayeola OLABISI & Sunday Olugboyega KAJOLA & Dauda Adewole OLADEJO & John Ayodele AJAYI & Ibrahim Akanmu HAMZAT, 2019, "Corporate Tax Planning And Performance Of Nigerian Listed Oil & Gas Firms," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 12-24.
• Nicoleta MIHAILA, 2019, "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 4, pages 174-183.
• Congressional Budget Office, 2019, "Issues and Options for a Tax on Vehicle Miles Traveled by Commercial Trucks," Reports, Congressional Budget Office, number 55688, Oct.
• Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019, "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers, Congressional Budget Office, number 55284, May.
• Kenneth McKenzie & Michael Smart, 2019, "Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 537, March.
• Jeffrey Trossman & Jeffrey Shafer, 2019, "The Big Shakeup: Making Sense of the OECD Digital Tax Proposals," e-briefs, C.D. Howe Institute, number 297, Nov.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019, "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series, CESifo, number 7457.
• Thiess Büttner & Carolin Holzmann, 2019, "Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects," CESifo Working Paper Series, CESifo, number 7462.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019, "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series, CESifo, number 7491.
• Wolfram F. Richter, 2019, "Aligning profit taxation with value creation," CESifo Working Paper Series, CESifo, number 7589.
• Kenneth Gillingham & Sébastien Houde & Arthur A. van Benthem, 2019, "Consumer myopia in vehicle purchases: evidence from a natural experiment," CESifo Working Paper Series, CESifo, number 7656.
• Nicola Comincioli & Sergio Vergalli & Paolo Panteghini, 2019, "Business tax policy under default risk," CESifo Working Paper Series, CESifo, number 7664.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 7731.
• Mazhar Waseem & Mazhar Waseem, 2019, "Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax," CESifo Working Paper Series, CESifo, number 7736.
• Wei Cui & Nigar Hashimzade, 2019, "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series, CESifo, number 7737.
• David R. Agrawal & David E. Wildasin, 2019, "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series, CESifo, number 7742.
• Peter Morrow & Michael Smart & Artur Swistak, 2019, "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series, CESifo, number 7780.
• Lisandra Flach & Michael Irlacher & Florian Unger, 2019, "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series, CESifo, number 7809.
• Francis Bloch & Gabrielle Demange, 2019, "Profit-Sharing Rules and the Taxation of Multinational Internet Platforms," CESifo Working Paper Series, CESifo, number 7818.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2019, "Do Corporate Tax Cuts Increase Income Inequality," CESifo Working Paper Series, CESifo, number 7824.
• Wolfram F. Richter, 2019, "The Economics of the Digital Services Tax," CESifo Working Paper Series, CESifo, number 7863.
• Robert J. Barro & Brian Wheaton, 2019, "Incorporation and Productivity," CESifo Working Paper Series, CESifo, number 7909.
• Irem Guceri & Maciej Albinowski, 2019, "Investment Responses to Tax Policy Under Uncertainty," CESifo Working Paper Series, CESifo, number 7929.
• Mohammed Mardan, 2019, "Tax Systems and Development," CESifo Working Paper Series, CESifo, number 7940.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019, "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series, CESifo, number 8034.
• Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019, "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 36.
• Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019, "Taxation and Supplier Networks: Evidence from India," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 428.
• Martin Jacob & Roni Michaely & Maximilian A. Müller, 2019, "Consumption Taxes and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 19-40, Aug.
• Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers, Center for International Development at Harvard University, number 361, Oct.
• Vincent Vicard, 2019, "The Exorbitant Privilege of High Tax Countries," Working Papers, CEPII research center, number 2019-06, Mar.
• Vincent Vicard, 2019, "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
• Camilo G√≥mez, 2019, "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 17433, Sep.
• Javier Ávila-Mahecha, 2019, "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 17214, Mar.
• Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019, "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 402, Jun.
• Maarten van 't Riet & Arjan Lejour, 2019, "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 406, Dec.
• Jolanta Maria Ciak & Agnieszka Gruszczynska, 2019, "Goods and services tax in the tax systems of selected countries of the European Union: a case study," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 3, pages 269-282, September, DOI: 10.12775/EiP.2019.019.
• Wooton, Ian & Ferrett, Ben, 2019, "Targeting FDI," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13573, Mar.
• van Benthem, Arthur & Houde, Sebastien & Gillingham, Kenneth, 2019, "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13736, May.
• Gadenne, Lucie & Rathelot, Roland & Nandi, Tushar, 2019, "Taxation and Supplier Networks: Evidence from India," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13971, Aug.
• Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13983, Sep.
• Anastasios, Dosis, 2019, "Optimal Redistributive Taxation in Credit Markets with Adverse Selection," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number WP1906, Apr.
• Davila, Eduardo & Hebert, Benjamin, 2019, "Optimal Corporate Taxation Under Financial Frictions," Research Papers, Stanford University, Graduate School of Business, number 3594, Jan.
• Harianto Harianto & M. Parulian Hutagaol & Iman Widhiyanto, 2019, "Sources and Effects of Credit Accessibility on Smallholder Paddy Farms Performance: An Empirical Analysis of Government Subsidized Credit Program in Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 5, pages 1-10.
• Hadi Sasana & Jaka Aminata, 2019, "Energy Subsidy, Energy Consumption, Economic Growth, and Carbon Dioxide Emission: Indonesian Case Studies," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 2, pages 117-122.
• Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019, "Size-dependent tax enforcement and compliance: Global evidence and aggregate implications," Journal of Development Economics, Elsevier, volume 140, issue C, pages 203-222, DOI: 10.1016/j.jdeveco.2019.05.001.
• Adkins, Roger & Paxson, Dean & Pereira, Paulo J. & Rodrigues, Artur, 2019, "Investment decisions with finite-lived collars," Journal of Economic Dynamics and Control, Elsevier, volume 103, issue C, pages 185-204, DOI: 10.1016/j.jedc.2019.04.008.
• Herrera, Ana María & Rangaraju, Sandeep Kumar, 2019, "The quantitative effects of tax foresight: Not all states are equal," Journal of Economic Dynamics and Control, Elsevier, volume 107, issue C, pages 1-1, DOI: 10.1016/j.jedc.2019.103726.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2019, "Explaining corporate effective tax rates: Evidence from Greece," Economic Analysis and Policy, Elsevier, volume 62, issue C, pages 236-254, DOI: 10.1016/j.eap.2019.03.004.
• Nassios, J. & Giesecke, J.A. & Dixon, P.B. & Rimmer, M.T., 2019, "Modelling the allocative efficiency of landowner taxation," Economic Modelling, Elsevier, volume 81, issue C, pages 111-123, DOI: 10.1016/j.econmod.2018.12.007.
• Dosis, Anastasios, 2019, "The effects of redistributive taxation in credit markets with adverse selection," Economics Letters, Elsevier, volume 184, issue C, DOI: 10.1016/j.econlet.2019.108595.
• Pang, Yu, 2019, "Taxing pollution and profits: A bargaining approach," Energy Economics, Elsevier, volume 78, issue C, pages 278-288, DOI: 10.1016/j.eneco.2018.11.018.
• Johansson, Per-Olov & Kriström, Bengt, 2019, "Welfare evaluation of subsidies to renewable energy in general equilibrium: Theory and application," Energy Economics, Elsevier, volume 83, issue C, pages 144-155, DOI: 10.1016/j.eneco.2019.06.024.
• Li, Mingshan & Sun, Xiaohua & Wang, Yun & Song-Turner, Helen, 2019, "The impact of political connections on the efficiency of China's renewable energy firms," Energy Economics, Elsevier, volume 83, issue C, pages 467-474, DOI: 10.1016/j.eneco.2019.06.014.
• Huong, Vu Van & Cuong, Ly Kim, 2019, "Does government support promote SME tax payments? New evidence from Vietnam," Finance Research Letters, Elsevier, volume 31, issue C, DOI: 10.1016/j.frl.2018.11.017.
• Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019, "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, volume 116, issue C, pages 58-73, DOI: 10.1016/j.jinteco.2018.10.001.
• Luca, Oana & Tieman, Alexander F., 2019, "Financial sector debt bias," Journal of Banking & Finance, Elsevier, volume 107, issue C, pages 1-1, DOI: 10.1016/j.jbankfin.2019.07.017.
• Smolyansky, Michael, 2019, "Policy externalities and banking integration," Journal of Financial Economics, Elsevier, volume 132, issue 3, pages 118-139, DOI: 10.1016/j.jfineco.2018.11.001.
• Ellul, Andrew & Pagano, Marco, 2019, "Corporate leverage and employees’ rights in bankruptcy," Journal of Financial Economics, Elsevier, volume 133, issue 3, pages 685-707, DOI: 10.1016/j.jfineco.2019.05.002.
• Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019, "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100268.
• Guo, Jang-Ting & Izumi, Yutaro & Tsai, Yi-Chan, 2019, "Resource misallocation and aggregate productivity under progressive taxation," Journal of Macroeconomics, Elsevier, volume 60, issue C, pages 123-137, DOI: 10.1016/j.jmacro.2019.02.002.
• Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019, "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, volume 42, issue C, pages 1-28, DOI: 10.1016/j.acclit.2018.12.001.
• Dong, Qi Flora & Cao, Yiting & Zhao, Xin & Deshmukh, Ashutosh, 2019, "Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis," Journal of Accounting Literature, Elsevier, volume 43, issue C, pages 108-123, DOI: 10.1016/j.acclit.2019.11.002.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander N., 2019, "Stock price reactions to news about corporate tax avoidance and evasion," Journal of Economic Psychology, Elsevier, volume 72, issue C, pages 278-292, DOI: 10.1016/j.joep.2019.04.007.
• Kaymak, Barış & Schott, Immo, 2019, "Loss-offset provisions in the corporate tax code and misallocation of capital," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 1-20, DOI: 10.1016/j.jmoneco.2019.04.011.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2019, "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 24-40, DOI: 10.1016/j.jmoneco.2019.04.010.
• 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-Etienne (GATE Lyon St-Etienne), 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, IZA Network @ LISER, number 12225, Mar.
• Kato, Takao & Kodama, Naomi, 2019, "The Consequences of Short-Time Compensation: Evidence from Japan," IZA Discussion Papers, IZA Network @ LISER, 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.