Research classified by Journal of Economic Literature (JEL) codes

2020

• 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., undated, "Business Tax Policy under Default Risk," ETA: Economic Theory and Applications, Fondazione Eni Enrico Mattei (FEEM), number 291520, DOI: 10.22004/ag.econ.291520.
• Javier Moreno Lázaro, 2019, "El fraude en el pago de la Contribución Industrial y de Comercio en España: el caso de los harineros, 1845-1907," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 15, issue 03, pages 165-176.
• Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & RalucaAndreea GHEÈšU, 2019, "Theoretical Considerations on VAT Structure Rates in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 54-62, November.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019, "R&D Subsidies and Firms' Debt Financing," Mo.Fi.R. Working Papers, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences, number 153, Feb.
• Pavlo Selezen, 2019, "Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests between bona fide taxpayers and fiscal authorities. Ukr," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 9, issue 2, pages 480-491, June.
• Borys Shuba & Artur Sotskyi, 2019, "World Experience In Financing Innovative Small Businesses," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 1, DOI: 10.30525/2256-0742/2019-5-1-239-244.
• Valentyna Martynenko, 2019, "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-124-130.
• Presiana Nenkova & Angel Angelov, 2019, "Assessing the Effects of Imposing VAT on the Services Provided by the Banking Sector – The Case of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 124-143.
• Stoyan Tanchev, 2019, "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
• Martina Yakova, 2019, "Tax buoyancy of the EU-28 countries – a comparative analysis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 59-73.
• Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019, "What Do Survey Data Tell Us About US Businesses?," Staff Working Papers, Bank of Canada, number 19-45, Dec, DOI: 10.34989/swp-2019-45.
• Pilar García Perea & Concepción Román, 2019, "Caracterización del empleo no asalariado en España desde una perspectiva europea," Boletín Económico, Banco de España, issue JUN.
• Pilar García Perea & Concepción Román, 2019, "Characterisation of self-employment in Spain from a European perspective," Economic Bulletin, Banco de España, issue JUN.
• Ernesto Zangari & Elena Pisano, 2019, "Forward-looking effective tax rates in the banking sector," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1236, Oct.
• Emanuele Ciani & Adele Grompone & Elisabetta Olivieri, 2019, "Long-term unemployment and subsidies for permanent employment," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1249, Nov.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, volume 20, issue 4, pages 107-140, November, DOI: 10.1111/geer.12157.
• Aaron Sojourner & José Pacas, 2019, "The Relationship Between Union Membership and Net Fiscal Impact," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, volume 58, issue 1, pages 86-107, January, DOI: 10.1111/irel.12224.
• Tobias Hauck, 2019, "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 3, pages 537-557, June, DOI: 10.1111/jpet.12361.
• David R. Collie, 2019, "Taxation under oligopoly in a general equilibrium setting," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 4, pages 738-753, August, DOI: 10.1111/jpet.12373.
• Eckhard Janeba, 2019, "Regulatory chill and the effect of investor state dispute settlements," Review of International Economics, Wiley Blackwell, volume 27, issue 4, pages 1172-1198, September, DOI: 10.1111/roie.12417.
• Johannes Becker & Andrea Schneider, 2019, "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 3, pages 1222-1243, July, DOI: 10.1111/sjoe.12309.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019, "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 4, pages 1417-1440, October, DOI: 10.1111/sjoe.12345.
• Hendrik Jungmann & Simon Loretz, 2019, "On the measurement of investment types: Heterogeneity in corporate tax elasticities," The World Economy, Wiley Blackwell, volume 42, issue 2, pages 478-508, February, DOI: 10.1111/twec.12672.
• Petr Janský & Marek Šedivý, 2019, "Estimating the revenue costs of tax treaties in developing countries," The World Economy, Wiley Blackwell, volume 42, issue 6, pages 1828-1849, June, DOI: 10.1111/twec.12764.
• Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019, "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 19, issue 2, pages 1-30, June, DOI: 10.1515/bejm-2018-0252.
• Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, volume 20, issue 4, pages 107-140, December, DOI: 10.1111/geer.12157.
• Jayeola OLABISI & Sunday Olugboyega KAJOLA & Dauda Adewole OLADEJO & John Ayodele AJAYI & Ibrahim Akanmu HAMZAT, 2019, "Corporate Tax Planning And Performance Of Nigerian Listed Oil & Gas Firms," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 12-24.
• Nicoleta MIHAILA, 2019, "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 4, pages 174-183.
• Congressional Budget Office, 2019, "Issues and Options for a Tax on Vehicle Miles Traveled by Commercial Trucks," Reports, Congressional Budget Office, number 55688, Oct.
• Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019, "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers, Congressional Budget Office, number 55284, May.
• Kenneth McKenzie & Michael Smart, 2019, "Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 537, March.
• Jeffrey Trossman & Jeffrey Shafer, 2019, "The Big Shakeup: Making Sense of the OECD Digital Tax Proposals," e-briefs, C.D. Howe Institute, number 297, Nov.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019, "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series, CESifo, number 7457.
• Thiess Büttner & Carolin Holzmann, 2019, "Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects," CESifo Working Paper Series, CESifo, number 7462.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019, "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series, CESifo, number 7491.
• Wolfram F. Richter, 2019, "Aligning profit taxation with value creation," CESifo Working Paper Series, CESifo, number 7589.
• Kenneth Gillingham & Sébastien Houde & Arthur A. van Benthem, 2019, "Consumer myopia in vehicle purchases: evidence from a natural experiment," CESifo Working Paper Series, CESifo, number 7656.
• Nicola Comincioli & Sergio Vergalli & Paolo Panteghini, 2019, "Business tax policy under default risk," CESifo Working Paper Series, CESifo, number 7664.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 7731.
• Mazhar Waseem & Mazhar Waseem, 2019, "Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax," CESifo Working Paper Series, CESifo, number 7736.
• Wei Cui & Nigar Hashimzade, 2019, "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series, CESifo, number 7737.
• David R. Agrawal & David E. Wildasin, 2019, "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series, CESifo, number 7742.
• Peter Morrow & Michael Smart & Artur Swistak, 2019, "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series, CESifo, number 7780.
• Lisandra Flach & Michael Irlacher & Florian Unger, 2019, "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series, CESifo, number 7809.
• Francis Bloch & Gabrielle Demange, 2019, "Profit-Sharing Rules and the Taxation of Multinational Internet Platforms," CESifo Working Paper Series, CESifo, number 7818.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2019, "Do Corporate Tax Cuts Increase Income Inequality," CESifo Working Paper Series, CESifo, number 7824.
• Wolfram F. Richter, 2019, "The Economics of the Digital Services Tax," CESifo Working Paper Series, CESifo, number 7863.
• Robert J. Barro & Brian Wheaton, 2019, "Incorporation and Productivity," CESifo Working Paper Series, CESifo, number 7909.
• Irem Guceri & Maciej Albinowski, 2019, "Investment Responses to Tax Policy Under Uncertainty," CESifo Working Paper Series, CESifo, number 7929.
• Mohammed Mardan, 2019, "Tax Systems and Development," CESifo Working Paper Series, CESifo, number 7940.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019, "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series, CESifo, number 8034.
• Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019, "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 36.
• Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019, "Taxation and Supplier Networks: Evidence from India," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 428.
• Martin Jacob & Roni Michaely & Maximilian A. Müller, 2019, "Consumption Taxes and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 19-40, Aug.
• Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers, Center for International Development at Harvard University, number 361, Oct.
• Vincent Vicard, 2019, "The Exorbitant Privilege of High Tax Countries," Working Papers, CEPII research center, number 2019-06, Mar.
• Vincent Vicard, 2019, "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
• Camilo G√≥mez, 2019, "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 17433, Sep.
• Javier Ávila-Mahecha, 2019, "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 17214, Mar.
• Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019, "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 402, Jun.
• Maarten van 't Riet & Arjan Lejour, 2019, "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 406, Dec.
• Jolanta Maria Ciak & Agnieszka Gruszczynska, 2019, "Goods and services tax in the tax systems of selected countries of the European Union: a case study," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 3, pages 269-282, September, DOI: 10.12775/EiP.2019.019.
• Wooton, Ian & Ferrett, Ben, 2019, "Targeting FDI," CEPR Discussion Papers, 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, International Journal of Economics and Financial Issues, 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, International Journal of Energy Economics and Policy, 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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