Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H25: Business Taxes and Subsidies
2019
- Kogler, Michael, 2019, "Profit Taxation and Bank Risk Taking," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1918, Dec.
- MIHAILA, Nicoleta, 2019, "Evolution Of The Romanian Business Environment In The Context Of Tax Changes In The Period 2015 – 2018," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 7, issue 1, pages 71-76, October.
- Gosk Beata & Nehrebecka Natalia, 2019, "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 108-131, January, DOI: 10.2478/ceej-2019-0008.
- Gosk Beata & Nehrebecka Natalia, 2019, "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 108-131, January, DOI: 10.2478/ceej-2019-0008.
- Wiliński Witold, 2019, "Changes in the fiscal policy of EU states after the 2008 crisis," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 55, issue 1, pages 52-65, March, DOI: 10.2478/ijme-2019-0004.
- Fattal Jaef,Roberto N., 2019, "Entry Barriers, Idiosyncratic Distortions, and the Firm-Size Distribution," Policy Research Working Paper Series, The World Bank, number 9027, Sep.
- Ctirad Slavík & Hakki Yazici, 2019, "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 52, issue 1, pages 225-252, February, DOI: 10.1111/caje.12370.
- Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019, "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1208.
- Charles E. McLure Jr. & Jack Mintz & George R. Zodrow, 2019, "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Margaret K. McKeehan & George R. Zodrow, 2019, "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: George R Zodrow, "TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow".
- Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren, 2019, "Measuring tax complexity across countries: A survey study on MNCs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 245.
- Huber, Hans-Peter & Maiterth, Ralf, 2019, "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 246.
- Gawehn, Vanessa, 2019, "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 247.
- Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2019, "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 380.
- Bertoni, Fabio & Brault, Julien & Colombo, Massimo G. & Quas, Anita & Signore, Simone, 2019, "Econometric study on the impact of EU loan guarantee financial instruments on growth and jobs of SMEs," EIF Working Paper Series, European Investment Fund (EIF), number 2019/54.
- Brault, Julien & Signore, Simone, 2019, "The real effects of EU loan guarantee schemes for SMEs: A pan-European assessment," EIF Working Paper Series, European Investment Fund (EIF), number 2019/56.
- Nazarczuk, Jarosław M. & Umiński, Stanisław, 2019, "Foreign Trade in Special Economic Zones in Poland," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 204302.
- Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2019, "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 147-161.
- Vasilev, Aleksandar, 2019, "Taxation and welfare: measuring the effect of Bulgaria’s 2007-08 corporate-personal income tax reforms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue forthcomi.
- Vasilev, Aleksandar, 2019, "Determining the Investment Impact of Bulgaria’s 2007-08 Income Tax Reforms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 10, issue 2, pages 92-95, DOI: 10.14505/jasf.v10.2(20).02..
- Brettschneider, Jörg, 2019, "Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 197795.
- Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Ergebnisüberblick, Evaluationsschema, Methoden
[Evaluation of 33 tax benefits. Overview of results, evaluation scheme, methods]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-0. - Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe A: Energie- und Stromsteuer
[Evaluation of 33 tax benefits. EG A: Energy and electricity tax]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-A. - Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer
[Evaluation of 33 tax benefits. EC B: Vehicle tax]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-B. - Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe C: Einkommensteuer – Gewerbliche Wirtschaft und Landwirtschaft
[Evaluation of 33 tax benefits. EC C: ncome tax – Commerce and agriculture]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-C. - Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe D: Einkommensteuer – Wohnungswesen und Städtebau
[Evaluation of 33 tax benefits. EG D: Income tax – Housing and urban development]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-D. - Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe E: Einkommensteuer – Mitarbeiterkapitalbeteiligung
[Evaluation of 33 tax benefits. EC E: Income tax – Employee participation schemes]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-E. - Xiang, Xin, 2019, "Are R&D subsidies effective? The effect of industry competition," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 13, pages 1-17, DOI: 10.5018/economics-ejournal.ja.2019-.
- Castillo-Murciego, Ángela & López-Laborda, Julio, 2019, "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 13, pages 1-33, DOI: 10.5018/economics-ejournal.ja.2019-.
- Hentze, Tobias, 2019, "The challenge of moving to a Common Consolidated Corporate Tax Base in the EU," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 2/2019.
- Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2019, "Subsidies, spillovers and exports," KCG Working Papers, Kiel Centre for Globalization (KCG), number 20.
- Grosskurth, Philipp, 2019, "Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 811, DOI: 10.4419/86788940.
- Grosskurth, Philipp, 2019, "MNE and where to find them: An intertemporal perspective on the global ownership network," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 825, DOI: 10.4419/86788958.
- Lerche, Adrian, 2019, "Investment Tax Credits and the Response of Firms," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203526.
- Kogler, Michael, 2019, "Profit Taxation and Bank Risk Taking," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203533.
- Olbert, Marcel & Spengel, Christoph, 2019, "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-010.
- Bührle, Anna Theresa & Spengel, Christoph, 2019, "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-037.
- Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019, "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-042.
- Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019, "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-050.
2018
- Mario Coccia, 2018, "Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations," The Journal of Technology Transfer, Springer, volume 43, issue 3, pages 792-814, June, DOI: 10.1007/s10961-017-9572-1.
- Michael Kinney & Harrison Liu, 2018, "Corporate responses to the repatriation incentives and domestic production activities deduction," Review of Quantitative Finance and Accounting, Springer, volume 50, issue 2, pages 623-651, February, DOI: 10.1007/s11156-017-0640-2.
- Wei-Chuan Kao, 2018, "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 1, pages 43-78, July, DOI: 10.1007/s11156-017-0661-x.
- Carmen Bachmann & Martin Baumann & Konrad Richter, 2018, "The effects on investment incentives of an allowance for corporate equity tax system: the Belgian case as an example," Review of Quantitative Finance and Accounting, Springer, volume 51, issue 4, pages 943-965, November, DOI: 10.1007/s11156-017-0693-2.
- Magnus Henrekson & Tino Sanandaji, 2018, "Stock option taxation: a missing piece in European innovation policy?," Small Business Economics, Springer, volume 51, issue 2, pages 411-424, August, DOI: 10.1007/s11187-018-0008-6.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2018, "The Aggregate Consequences of Tax Evasion," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2018-06, Jul.
- Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 12, issue 1, pages 73-82, March, DOI: 10.3929/ethz-a-005427569.
- David Staubli, 2018, "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 18.01, Apr.
- Seokjin Woo & Ki Beom Binh & Myung-Ho Park, 2018, "The Effect of Transparency Policies on Shadow Economy: Measurement and Evidence from Korea," Journal of Reviews on Global Economics, Lifescience Global, volume 7, pages 337-344.
- Irlacher, Michael & Unger, Florian, 2018, "Effective tax rates, endogenous mark-ups and heterogeneous firms," Munich Reprints in Economics, University of Munich, Department of Economics, number 62817.
- Liesegang, Caterina & Runkel, Marco, 2018, "Tax competition and fiscal equalization under corporate income taxation," Munich Reprints in Economics, University of Munich, Department of Economics, number 62848.
- Janeba, Eckhard & Todtenhaupt, Maximilian, 2018, "Fiscal competition and public debt," Munich Reprints in Economics, University of Munich, Department of Economics, number 62861.
- Hauck, Tobias, 2018, "Lobbying and the International Fight Against Tax Havens," Discussion Papers in Economics, University of Munich, Department of Economics, number 43213, Apr.
- Irlacher, Michael & Unger, Florian, 2018, "Effective tax rates, endogenous mark-ups and heterogeneous firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 49717, May.
- Leonard Saputra & Christine Tjen, 2018, "The Implications of Intangible Assets Identification with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 201825, revised 2018.
- Arnaud Bourgain & Skerdilajda Zanaj, 2018, "A tax competition approach to resource taxation in developing countries," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 18-21.
- Zachary Spicer, 2018, "The Platform Economy and Regulatory Disruption: Estimating the Impact on Municipal Revenue in Toronto," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 40, Jun.
- Michael Stimmelmayr, 2018, "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 3, pages 376-413, September, DOI: 10.1628/fa-2018-0012.
- Diego d'Andria, 2018, "Start-ups, Venture Capital Financing, and Tax Policy under Adverse Selection," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 4, pages 462-480, December, DOI: 10.1628/fa-2018-0018.
- Eiji Tajika & Hiroyuki Yashio, 2018, "New Developments in Small and Medium-sized Enterprise Income Tax Policy ?How to Address Income Shifting from Labor to Capital Income Tax Base?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 301-324, March.
- Masaki Hotei, 2018, "Corporate Tax Incidence: Is Labor Bearing the Burden of Corporate Tax?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 325-346, March.
- Daisuke Ishikawa & Dun-Yen Wang & Masahiko Nakazawa, 2018, "The Effects of Capital Taxation Using Dynamic Macro-Econometric Model of the Japanese Economy ―Simulation Analysis Including Households without Financial Assets―," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 4, pages 585-612, July.
- Anna Leszczyłowska, 2018, "Znaczenie nieodsetkowych osłon podatkowych dla finansowania dłużnego w warunkach przedsiębiorstw w Polsce," Bank i Kredyt, Narodowy Bank Polski, volume 49, issue 4, pages 357-378.
- Robert E. Yuskavage, 2018, "Comment on "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".
- Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018, "Do Place-Based Tax Incentives Create Jobs?," NBER Chapters, National Bureau of Economic Research, Inc, "Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018".
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018, "Tax Reform Made Me Do It!," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 33".
- Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2018, "Public Tax-Return Disclosure," NBER Working Papers, National Bureau of Economic Research, Inc, number 24318, Feb.
- Eric Zwick, 2018, "The Costs of Corporate Tax Complexity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24382, Mar.
- Ufuk Akcigit & Santiago Caicedo & Ernest Miguelez & Stefanie Stantcheva & Valerio Sterzi, 2018, "Dancing with the Stars: Innovation Through Interactions," NBER Working Papers, National Bureau of Economic Research, Inc, number 24466, Mar.
- Anmol Bhandari & Ellen R. McGrattan, 2018, "Sweat Equity in U.S. Private Business," NBER Working Papers, National Bureau of Economic Research, Inc, number 24520, Apr.
- Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2018, "Do Corporate Tax Cuts Increase Income Inequality?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24598, May.
- Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018, "Should There Be Lower Taxes on Patent Income?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24843, Jul.
- Juan Carlos Suárez Serrato, 2018, "Unintended Consequences of Eliminating Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc, number 24850, Jul.
- Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018, "Taxation and Innovation in the 20th Century," NBER Working Papers, National Bureau of Economic Research, Inc, number 24982, Sep.
- Lily Fang & Josh Lerner & Chaopeng Wu & Qi Zhang, 2018, "Corruption, Government Subsidies, and Innovation: Evidence from China," NBER Working Papers, National Bureau of Economic Research, Inc, number 25098, Sep.
- Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018, "Do Place-Based Tax Incentives Create Jobs?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25115, Sep.
- Jing Cai & Yuyu Chen & Xuan Wang, 2018, "The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 25146, Oct.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018, "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers, National Bureau of Economic Research, Inc, number 25191, Oct.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018, "Tax Reform Made Me Do It!," NBER Working Papers, National Bureau of Economic Research, Inc, number 25283, Nov.
- Martina Yakova, 2018, "Tax Structure Of Bulgaria," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 6, issue 1, pages 118-131.
- Hovhannes Melkumyana, 2018, "The Global Currency System Contemporary Issues," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 6, issue 2, pages 182-189.
- Tsvetelina Nenkova & Nadya Nenkova, 2018, "Patent Tax In Bulgaria - A Form Of Injustice Taxation Of Physical Persons," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 6, issue 2, pages 190-194.
- Stoyan Tanchev & Martina Yakova, 2018, "The Choice Of Tax System And Relationship With Economic Growth (Panel Data Analysis Of A Eu Countries)," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 14, issue 2, pages 54-71.
- Galina UNTURA & Natalja GORBACHIOVA, 2018, "The Evaluation Of State Support To Innovation Project Based On Public-Private Partnership Principals: Federal And Regional Initiatives In Russia," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 12-29.
- Tandon, Suranjali, 2018, "The Multilateral Legal Instrument: A developing country perspective," Working Papers, National Institute of Public Finance and Policy, number 18/220, Feb.
- R. Monin & M. Suarez Castillo, 2018, "The CICE impact on prices: a twofold analysis on individual and sectoral data," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2018-03.
- P. Beaumont & A. Luciani, 2018, "The French 2016 SMEs hiring subsidy, an evaluation based on pre-hiring declarations," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2018-09.
- Juan Carlos Conesa & Begona Dominguez, 2018, "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," Department of Economics Working Papers, Stony Brook University, Department of Economics, number 18-10.
- Tibor Hanappi, 2018, "Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation," OECD Taxation Working Papers, OECD Publishing, number 35, Feb, DOI: 10.1787/bfbcd0db-en.
- Luisa Dressler & Tibor Hanappi & Kurt van Dender, 2018, "Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition," OECD Taxation Working Papers, OECD Publishing, number 37, Jul, DOI: 10.1787/9f4a34ff-en.
- Tibor Hanappi, 2018, "Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries," OECD Taxation Working Papers, OECD Publishing, number 38, Jul, DOI: 10.1787/a07f9958-en.
- Alberto González Pandiella, 2018, "Structural reforms to boost growth and living standards in Argentina," OECD Economics Department Working Papers, OECD Publishing, number 1463, Apr, DOI: 10.1787/53180378-en.
- Christophe André & Hyunjeong Hwang, 2018, "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers, OECD Publishing, number 1468, May, DOI: 10.1787/412834d3-en.
- David Bartolini, 2018, "Firms at the productivity frontier enjoy lower effective taxation," OECD Economics Department Working Papers, OECD Publishing, number 1475, Jun, DOI: 10.1787/b102e5fc-en.
- Isabelle Joumard & Saïd Kechida & Hedi Larbi, 2018, "Relancer l'investissement en Tunisie," OECD Economics Department Working Papers, OECD Publishing, number 1477, Jun, DOI: 10.1787/55b4653d-fr.
- Abidemi C. Adegboye & Ifeoluwa Alao-Owunna & Monday I. Egharevba, 2018, "Smes Business Characteristics, Tax Administration And Tax Compliance By Smes In Nigeria," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 3, issue Special, pages 7-17, May.
- Nika Šimurina & Šime Prtain, 2018, "Determining the Existance of a Permanent Business Unit in the Republic of Croatia Under Double Taxation Treaties," Occasional Publications, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, chapter 4, "Financije teorija i suvremena pitanja = Finance - theory and contemporary issues".
- Stjepan Srhoj & Bruno Škrinjarić & Sonja Radas, 2018, "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Working Papers, Leibniz Institut für Ost- und Südosteuropaforschung (Leibniz Institute for East and Southeast European Studies), number 374, Jul.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018, "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 33, issue 93, pages 131-177.
- Marian Rizov & Sophia Davidova & Alastair Bailey, 2018, "Employment effects of CAP payments in the UK non-farm economy," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, volume 45, issue 5, pages 723-748.
- Marius Brülhart & Helen Simpson, 2018, "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, volume 18, issue 2, pages 319-353.
- Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018, "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, volume 31, issue 4, pages 1298-1340.
- Constantin Sergiu-Bogdan, 2018, "Ghost Companies, Fiction or Reality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 583-587, December.
- Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018, "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 26, issue 1, pages 3-24, Diciembre.
- Karen Tumanyants, 2018, "Economic impact of the change in tax rate on small enterprises of manufacturing and construction sectors: Evidence from Russia 2006-2014," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 642-658, June, DOI: 10.15208/beh.2018.45.
- Pawel Kasprowicz & Pawel Pietraszko, 2018, "Wsparcie regionalne a inwestycje zaawansowane technologicznie: ocena oddzialywania „Programu wspierania inwestycji o istotnym znaczeniu dla gospodarki polskiej na lata 2011–2023” na decyzje inwestorow," Catallaxy, Institute of Economic Research, volume 3, issue 2, pages 69-79, December, DOI: 10.24136/cxy.2018.008.
- Jamani Ndubuisi & Ruth Osaretin Urhoghide, 2018, "Tax Incentives and Foreign Direct Investment Flows in Nigeria," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 121-132.
- Czékus, Ábel, 2018, "The Impact of Reducing the Corporate Income Tax Rate on the State Aid Practices of EU Member States (2000 to 2015)," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 216-234.
- Shabbar, Shagufta & Ahmed, Qazi Masood & Pasha, Farooq, 2018, "A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 117419, revised 2018.
- Xu, Lili & Lee, Sang-Ho, 2018, "The timing of environmental policies with excess burden of taxation in free-entry mixed markets," MPRA Paper, University Library of Munich, Germany, number 83560, Jan.
- Agarwal, Samiksha & Chakraborty, Lekha, 2018, "Who Bears the Corporate Tax Incidence? Empirical Evidence from India," MPRA Paper, University Library of Munich, Germany, number 85186, Mar.
- Cerqua, Augusto & Pellegrini, Guido, 2018, "Local multipliers at work," MPRA Paper, University Library of Munich, Germany, number 85326.
- Cerqua, Augusto & Pellegrini, Guido, 2018, "Local policy effects at a time of economic crisis," MPRA Paper, University Library of Munich, Germany, number 85621, Apr.
- Carrillo, Paul & Emran, M. Shahe, 2018, "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper, University Library of Munich, Germany, number 87445, Jun.
- Gupta, Avinash, 2018, "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper, University Library of Munich, Germany, number 87534, Jul.
- Gupta, Avinash, 2018, "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper, University Library of Munich, Germany, number 87702, Jul.
- Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
- Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018, "The corporate governance of profit shifting," MPRA Paper, University Library of Munich, Germany, number 88724, Aug.
- Binhadab, Nouf & Breen, Michael & Gillanders, Robert, 2018, "The Role of a Free Press in Combating Business Corruption," MPRA Paper, University Library of Munich, Germany, number 88954, Sep.
- Sokolovskyi, Dmytro, 2018, "Factors for the formation of inefficient states when using tax incentive regimes," MPRA Paper, University Library of Munich, Germany, number 89141, Sep.
- Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
- Pal, Rupayan & Sharma, Ajay, 2018, "Preferences over public good, political delegation and leadership in tax competition," MPRA Paper, University Library of Munich, Germany, number 92861, Dec.
- Kakpo, Eliakim, 2018, "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper, University Library of Munich, Germany, number 94875, Aug.
- Kakpo, Eliakim, 2018, "Tax reform, wages, and employment: Evidence from Ohio," MPRA Paper, University Library of Munich, Germany, number 94987, Aug.
- Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
- Václav Žalud & Jan Králíček, 2018, "Value Added Tax In Reorganisation," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2018, issue 4, pages 42-50, DOI: 10.18267/j.aop.611.
- Kateřina Krchnivá & Danuše Nerudová, 2018, "The CCCTB Allocation Formula Game: The Performance of Economics Sectors," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 4, pages 427-448, DOI: 10.18267/j.pep.660.
- Tomáš Buus, 2018, "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 6, pages 621-636, DOI: 10.18267/j.pep.678.
- Veronika Solilová & Danuše Nerudová, 2018, "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii
[Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 1, pages 78-98, DOI: 10.18267/j.polek.1177. - Jan Hájek, 2018, "Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami?
[Do Czech Companies Influence Tax Base Using Intercompany Transactions?]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 3, pages 330-343, DOI: 10.18267/j.polek.1191. - Petr Procházka, 2018, "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states
[Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, volume 2018, issue 2, pages 36-48. - Athiphat Muthitacharoen, 2018, "Location Choice and Tax Responsiveness of Foreign Multinationals: Evidence from Asean Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 95, Oct, revised Jul 2022.
- Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018, "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 589, Mar.
- David Rodgers & Jonathan Hambur, 2018, "The GFC Investment Tax Break," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2018-07, Jun.
- Don Schlagenhauf, 2018, "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers, Society for Economic Dynamics, number 334.
- anmol bhandari & Ellen McGrattan, 2018, "Sweat Equity in U.S. Private Business," 2018 Meeting Papers, Society for Economic Dynamics, number 415.
- Eugenio Miravete & Jeffrey Thurk & Katja Seim, 2018, "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," 2018 Meeting Papers, Society for Economic Dynamics, number 611.
- Rados³aw Pastusiak & Monika Bolek & Magdalena Jasiniak & Jakub Keller, 2018, "Effectiveness of special economic zones of Poland," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 36, issue 1, pages 263-285.
- Séverine Menguy, 2018, "Optimal Capital Taxation Rates and Tax Competition in Open Economy," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 33, issue 4, pages 722-772.
- Inchul Kim & Jaehan Cho & Sunin Jung & Hanhin Kim & Robert Atkinson & Stephen Ezell, 2018, "Manufacturing Digitalization in the U.S. and Its Policy Implications for Korea," Occasional Papers, Korea Institute for Industrial Economics and Trade, number 18/1, Nov.
- Shahram Moeeni & Alimorad Sharifi & Samira Rasoulifarah, 2018, "Comparative Analysis of Oil and Gas-Based Energy Taxation and R&D Subsidies on Energy Efficiency in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 5, issue 2, pages 103-126.
- Adrián M. Manjón Álvarez, 2018, "Elasticidades tributarias dinámicas: evidencias a corto plazo y largo plazo en Bolivia (1990-2018)," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 31, pages 100-134.
- Sebastian Schiweck, 2018, "Der Einfluss digitaler Systeme auf die europäische Verkehrspolitik," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 43-48.
- Samygin, Denis Yu. (Самыгин, Денис) & Kudryavtsev, Alexandr A. (Кудрявцев, Александр), 2018, "Strategic Instruments of State Support Distribution in the Agrarian Sector
[Стратегические Инструменты Распределения Господдержки Аграрного Сектора]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 5, pages 156-175, October. - Anda Simona RĂDULESCU & Cristian DÎRVĂ, 2018, "Corporate Restructuring and Tax Arbitrage Strategies at International Level," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 3, pages 264-273, July, DOI: 10.24818/RMCI.2018.3.264.
- Matthew Mitchell & Daniel Sutter & Scott Eastman, 2018, "Political Economy of Targeted Economic Development Incentives, The," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 1-9, Spring, DOI: 10.52324/001c.7936.
- Jacob Bundrick & Thomas Snyder, 2018, "Do Business Subsidies Lead to Increased Economic Activity? Evidence from Arkansas's Quick Action Closing Fund," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 29-53, Spring.
- Peter Calcagno & Frank Hefner, 2018, "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 71-91, Spring.
- Matthew Freedman & Annemarie Kuhns, 2018, "Supply-side subsidies to improve food access and dietary outcomes: Evidence from the New Markets Tax Credit," Urban Studies, Urban Studies Journal Limited, volume 55, issue 14, pages 3234-3251, November, DOI: 10.1177/0042098017740285.
- Shagufta Shabbar & Qazi Masood Ahmed & Farooq Pasha, 2018, "A Juxtaposition Of Tax Expenditures And Direct Expenditures: Case Study Of The Manufacturing Sector Of Pakistan," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 7108450, Jun.
- Pawel Sliwinski & Jacek Krawiec & Tomasz Nowak, 2018, "Is there a place for tax incentives for SMEs in the qualitative development of the NewConnect market? (Czy jest miejsce dla bodzcow podatkowych dla przedsiebiorstw z sektora MSP w rozwoju jakosciowym ," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 26, pages 23-36.
- Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 18-010, Feb.
- Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018, "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
- Roman Mendelevitch, 2018, "Testing supply-side climate policies for the global steam coal market—can they curb coal consumption?," Climatic Change, Springer, volume 150, issue 1, pages 57-72, September, DOI: 10.1007/s10584-018-2169-3.
- Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018, "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 2, pages 649-675, August, DOI: 10.1007/s40888-018-0123-5.
- Alessandro Zeli, 2018, "The impact of ACE on investment: the Italian case," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 3, pages 741-762, December, DOI: 10.1007/s40888-018-0116-4.
- Clemens Fuest, 2018, "Steuerpolitik als Mittel des Protektionismus?
[Tax Policy as an Instrument for Protectionism?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 1, pages 4-7, April, DOI: 10.1007/s10273-018-2269-8. - Fritz Söllner, 2018, "Die Dieselkrise und die Besteuerung des Kraftfahrzeugverkehrs
[The Diesel Crisis and Its Implications for a Reform of Road Traffic Taxation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 6, pages 411-417, June, DOI: 10.1007/s10273-018-2309-4. - Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018, "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers, Statistics Norway, Research Department, number 886, Oct.
- Martina Lawless & Daire McCoy & Edgar L. W. Morgenroth & Conor M. O”Toole, 2018, "Corporate tax and location choice for multinational firms," Applied Economics, Taylor & Francis Journals, volume 50, issue 26, pages 2920-2931, June, DOI: 10.1080/00036846.2017.1412078.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018, "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, volume 27, issue 5-6, pages 531-550, August, DOI: 10.1080/10438599.2017.1376168.
- Giacomo De Giorgi & Matthew Ploenzke & Aminur Rahman, 2018, "Small Firms’ Formalisation: The Stick Treatment," Journal of Development Studies, Taylor & Francis Journals, volume 54, issue 6, pages 983-1001, June, DOI: 10.1080/00220388.2017.1327660.
- IHS & Dondena & CPB, 2018, "Aggressive tax planning indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 71, Feb.
- Branzoli Nicola & Caiumi Antonella, 2018, "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 72, Jun.
- FISCALIS Tax Gap Project Group, 2018, "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 73, Nov.
- Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018, "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 74, Dec.
- European Commission, 2018, "Tax Policies in the European Union: 2018 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2018, Dec.
- European Commission, 2018, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2018, Jul.
- Fatih Yilmaz & �smail Baydur, 2018, "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1815.
- Da Rin, Marco & Di Giacomo, M. & Sembenelli, A., 2018, "Corporate Income Taxation, Leverage at Entry, and the Growth of Entrepreneurial Companies," Discussion Paper, Tilburg University, Center for Economic Research, number 2018-055.
- Jongen, Egbert & Lejour, Arjan & Massenz, Gabriella, 2018, "Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands," Other publications TiSEM, Tilburg University, School of Economics and Management, number 45bb3385-d83e-4da5-b9bc-2.
- van't Riet, Maarten & Lejour, Arjan, 2018, "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number ae6a620c-38eb-420f-8dd9-d.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, volume 100, issue 1, pages 120-134, March.
- Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2018-02, Feb.
- Wagener, Andreas & Zenker, Juliane, 2018, "Decoupled but not neutral: The effects of stochastic transfers on investment and incomes in rural Thailand," TVSEP Working Papers, Leibniz Universitaet Hannover, Institute for Environmental Economics and World Trade, Project TVSEP, number wp-008, Jul.
- Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018, "Immigrant Voters, Taxation and the Size of the Welfare State," Working Papers, Geary Institute, University College Dublin, number 201820, Aug.
- Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018, "Immigrant Voters, Taxation and the Size of the Welfare State," Working Papers, School of Economics, University College Dublin, number 201814, Aug.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018, "Patent boxes design, patents location, and local R&D," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/270539, Jan.
- Nelson Leitão Paes, 2018, "Diagnóstico da tributação da renda pessoa jurídica no Brasil
[Diagnosis of corporate income tax in Brazil]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 35, issue 71, pages 47-72, july-dece. - Petr Janský & Miroslav Palanský, 2018, "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2018-21.
- MIHAILA, Nicoleta, 2018, "Tax Measures To Support The Business Environment- The Premise Of Sustainable Growth," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 6, issue 1, pages 235-241, October.
- Vogiatzoglou Klimis, 2018, "Differences in Inward FDI Performance Between the Southern Eurozone and Eastern EU Members: A Panel-Data Analysis Over 2004-2016," Economic Themes, Sciendo, volume 56, issue 4, pages 519-532, December, DOI: 10.2478/ethemes-2018-0030.
- Stiller Wojciech, 2018, "Corporate Income Tax Contribution of the Polish Financial Sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 2, pages 83-91, June, DOI: 10.2478/fiqf-2018-0014.
- Karpowicz Andrzej, 2018, "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 32-48, September, DOI: 10.2478/fiqf-2018-0018.
- Famulska Teresa & Rogowska-Rajda Beata, 2018, "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 87-97, September, DOI: 10.2478/fiqf-2018-0022.
- Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018, "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, volume 2018, issue 1, pages 1-17, January, DOI: 10.1515/ntaxj-2018-0004.
- Hebous, Shafik & Ruf, Martin, 2018, "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20305.
- Cordella,Tito, 2018, "Optimizing finance for development," Policy Research Working Paper Series, The World Bank, number 8320, Jan.
- Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018, "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series, The World Bank, number 8363, Mar.
- Okunogbe,Oyebola Motunrayo & Pouliquen,Victor Maurice Joseph, 2018, "Technology, taxation, and corruption: evidence from the introduction of electronic tax filing," Policy Research Working Paper Series, The World Bank, number 8452, May.
- Travis J. Lybbert & Gracious Diiro & Dick Kawooya & Sacha Wunsch-Vincent, 2018, "Enhancing Innovation in the Ugandan Agri-Food Sector: Robusta Coffee Planting Material & Tropical Fruit Processing," WIPO Economic Research Working Papers, World Intellectual Property Organization - Economics and Statistics Division, number 42, Apr.
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