Research classified by Journal of Economic Literature (JEL) codes

2020

• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020, "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series, CESifo, number 8525.
• Dhammika Dharmapala, 2020, "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series, CESifo, number 8534.
• Fausto Panunzi & Nicola Pavoni & Guido Tabellini, 2020, "Economic Shocks and Populism: The Political Implications of Reference-Dependent Preferences," CESifo Working Paper Series, CESifo, number 8539.
• Shafik Hebous, 2020, "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series, CESifo, number 8568.
• Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2020, "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," CESifo Working Paper Series, CESifo, number 8605.
• Andreas Haufler & Dirk Schindler, 2020, "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series, CESifo, number 8640.
• Eckhard Janeba & Karl Schulz, 2020, "A Theory of Economic Disintegration," CESifo Working Paper Series, CESifo, number 8706.
• Matthias Krapf & David Staubli, 2020, "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 8715.
• Katarzyna Anna Bilicka & Sepideh Raei, 2020, "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series, CESifo, number 8756.
• Michael Funke & Raphael Terasa, 2020, "Will Germany's Temporary VAT Tax Rates Cut as Part of the Covid-19 Fiscal Stimulus Package Boost Consumption and Growth?," CESifo Working Paper Series, CESifo, number 8765.
• Samina Sultan, 2020, "Who Carries the Burden of the Value-Added Tax? Evidence from Germany," CESifo Working Paper Series, CESifo, number 8803.
• Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2020, "Debt Shifting and Transfer Pricing in a Volatile World," CESifo Working Paper Series, CESifo, number 8807.
• Pascal Saint-Amans & Clemens Fuest & Joachim Englisch & Deborah Schanz & Andreas Oestreicher & Nadine Riedel & Pola Schneemelcher & Wolfgang Schön & Luzius Cavelti & Christian Jaag, 2020, "Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 73, issue 03, pages 03-32, March.
• Johannes Blum & Thiess Büttner & Niklas Potrafke, 2020, "Belastung durch Unternehmensteuern in Deutschland senken – ist das der richtige Weg?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 73, issue 04, pages 56-59, April.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020, "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 331.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020, "The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 341.
• Sanjeev Gupta & Jianhong Liu, 2020, "Can Tax Buoyancy in Sub-Saharan Africa Help Finance the Sustainable Development Goals?," Working Papers, Center for Global Development, number 532, Apr.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020, "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 20-48, Jun.
• María Angélica Arbeláez & Santiago G�mez, 2020, "Estudio sobre el tránsito de los productos farmacéuticos de bienes excluidos a bienes exentos de IVA," Informes de Investigación, Fedesarrollo, number 18649, Aug.
• Juan Esteban Fajardo Gaitán, 2020, "Impuesto de renta y complementarios de personas jurídicas en Colombia: análisis de la equidad horizontal para 2018," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022687, Aug.
• Hindriks, Jean & Nishimura, Yukihiro, 2020, "Taxing Multinationals: The Scope for Enforcement Cooperation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2020037, Dec.
• Stantcheva, Stefanie, 2020, "Dynamic Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 14347, Jan.
• Waseem, Mazhar, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 14601, Apr.
• Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2020, "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," CEPR Discussion Papers, Centre for Economic Policy Research, number 14950, Jun.
• Demange, Gabrielle & Bloch, Francis, 2020, "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 15376, Oct.
• METAXAS Theodore & NIKOU Rania, 2020, "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 20, issue 2, pages 99-116.
• Baptiste Souillard, 2020, "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2020-30, Jul.
• Erel, Isil & Liebersohn, Jack, 2020, "Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2020-16, Oct.
• Henry Egbezien Inegbedion & Emmanuel Inegbedion & Eseosa Obadiaru & Abiola Asaleye, 2020, "Petroleum Subsidy Withdrawal, Fuel Price Hikes and the Nigerian Economy," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 4, pages 258-265.
• Henry Inegbedion & Eseosa Obadiaru & Olamide Adeyemi, 2020, "Stock Prices Reaction to Oil Price Fluctuations: Empirical Evidence from Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 5, pages 142-149.
• Ambya Ambya & Toto Gunarto & Ernie Hendrawaty & Fajrin Satria Dwi Kesumah & Febryan Kusuma Wisnu, 2020, "Future Natural Gas Price Forecasting Model and Its Policy Implication," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 5, pages 64-70.
• Kayahan TUM & Sevi DOKUZOGLU, 2020, "4691 Sayili Teknoloji Gelistirme Bolgeleri Kanunu Kapsamýnda Sunulan Tesviklerin Vergisel Boyutunun Incelenmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 8, issue 1, pages 14-29.
• José M. Labeaga & Juan A. Ester Martínez-Ros & Amparo Sanchis-Llopis & Juan A. Sanchis-Llopis, 2020, "Does Persistence In Using R&D Tax Credits Help To Achieve Product Innovations?," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 2003, Jul.
• Tian, Binbin & Yu, Baixue & Chen, Shi & Ye, Jingjing, 2020, "Tax incentive, R&D investment and firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, volume 71, issue C, DOI: 10.1016/j.asieco.2020.101245.
• Horváth, Bálint L., 2020, "The interaction of bank regulation and taxation," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101629.
• Pham, Anh, 2020, "Effects of temporary corporate income tax cuts: Evidence from Vietnam," Journal of Development Economics, Elsevier, volume 146, issue C, DOI: 10.1016/j.jdeveco.2020.102476.
• Mardan, Mohammed & Stimmelmayr, Michael, 2020, "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, volume 146, issue C, DOI: 10.1016/j.jdeveco.2020.102491.
• Federici, Daniela & Parisi, Valentino & Ferrante, Francesco, 2020, "Heterogeneous firms, corporate taxes and export behavior: A firm-level investigation for Italy," Economic Modelling, Elsevier, volume 88, issue C, pages 98-112, DOI: 10.1016/j.econmod.2019.09.012.
• Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020, "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, volume 93, issue C, pages 384-397, DOI: 10.1016/j.econmod.2020.08.009.
• Pieretti, Patrice & Pulina, Giuseppe, 2020, "Does eliminating international profit shifting increase tax revenue in high-tax countries?," Economic Modelling, Elsevier, volume 93, issue C, pages 717-727, DOI: 10.1016/j.econmod.2020.01.020.
• Choi, Paul Moon Sub & Chung, Chune Young & Kim, Dongnyoung, 2020, "Corporate tax, financial leverage, and portfolio risk," The North American Journal of Economics and Finance, Elsevier, volume 54, issue C, DOI: 10.1016/j.najef.2020.101264.
• Esteller-Moré, Alejandro & Rizzo, Leonzio & Secomandi, Riccardo, 2020, "The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)," Economics Letters, Elsevier, volume 186, issue C, DOI: 10.1016/j.econlet.2019.108775.
• Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2020, "Subsidies, spillovers and exports," Economics Letters, Elsevier, volume 186, issue C, DOI: 10.1016/j.econlet.2019.108840.
• Koh, Yumi & Lee, Gea M., 2020, "A Ricardian rationale for the WTO rules on R&D subsidies," Economics Letters, Elsevier, volume 196, issue C, DOI: 10.1016/j.econlet.2020.109500.
• Banai, Ádám & Lang, Péter & Nagy, Gábor & Stancsics, Martin, 2020, "Waste of money or growth opportunity: The causal effect of EU subsidies on Hungarian SMEs," Economic Systems, Elsevier, volume 44, issue 1, DOI: 10.1016/j.ecosys.2020.100742.
• Todtenhaupt, Maximilian & Voget, Johannes & Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich, 2020, "Taxing away M&A: Capital gains taxation and acquisition activity," European Economic Review, Elsevier, volume 128, issue C, DOI: 10.1016/j.euroecorev.2020.103505.
• Mounsey, Sarah & Veerman, Lennert & Jan, Stephen & Thow, Anne Marie, 2020, "The macroeconomic impacts of diet-related fiscal policy for NCD prevention: A systematic review," Economics & Human Biology, Elsevier, volume 37, issue C, DOI: 10.1016/j.ehb.2020.100854.
• Gallego, Juan M. & Llorente, Blanca & Maldonado, Norman & Otálvaro-Ramírez, Susana & Rodríguez-Lesmes, Paul, 2020, "Tobacco taxes and illicit cigarette trade in Colombia," Economics & Human Biology, Elsevier, volume 39, issue C, DOI: 10.1016/j.ehb.2020.100902.
• Hiorth, Aksel & Osmundsen, Petter, 2020, "Petroleum taxation. The effect on recovery rates," Energy Economics, Elsevier, volume 87, issue C, DOI: 10.1016/j.eneco.2020.104720.
• Egger, Peter H. & Strecker, Nora M. & Zoller-Rydzek, Benedikt, 2020, "Estimating bargaining-related tax advantages of multinational firms," Journal of International Economics, Elsevier, volume 122, issue C, DOI: 10.1016/j.jinteco.2019.103258.
• Kohl, Miriam, 2020, "Redistribution, selection, and trade," Journal of International Economics, Elsevier, volume 122, issue C, DOI: 10.1016/j.jinteco.2019.103255.
• 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, IZA Network @ LISER, number 13117, Apr.
• Guo, Audrey & Johnston, Andrew C., 2020, "The Finance of Unemployment Compensation and its Consequence for the Labor Market," IZA Discussion Papers, IZA Network @ LISER, number 13330, Jun.
• Muraközy, Balázs & Telegdy, Álmos, 2020, "The Effects of EU-Funded Enterprise Grants on Firms and Workers," IZA Discussion Papers, IZA Network @ LISER, number 13410, Jun.
• Hubbard, Glenn & Strain, Michael R., 2020, "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers, IZA Network @ LISER, 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.

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 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.
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• 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.
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• 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.