Research classified by Journal of Economic Literature (JEL) codes

2019

• 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, Centre for Economic Policy Research, number 13573, Mar.
• van Benthem, Arthur & Houde, Sebastien & Gillingham, Kenneth, 2019, "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," CEPR Discussion Papers, Centre for Economic Policy Research, number 13736, May.
• Gadenne, Lucie & Rathelot, Roland & Nandi, Tushar, 2019, "Taxation and Supplier Networks: Evidence from India," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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.
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• 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.
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