Research classified by Journal of Economic Literature (JEL) codes

2019

• Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 25516, Jan.
• Eduardo Dávila & Benjamin M. Hébert, 2019, "Optimal Corporate Taxation Under Financial Frictions," NBER Working Papers, National Bureau of Economic Research, Inc, number 25520, Jan.
• Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019, "Tax Policy and Local Labor Market Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 25546, Feb.
• Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25651, Mar.
• Bronwyn H. Hall, 2019, "Tax Policy for Innovation," NBER Working Papers, National Bureau of Economic Research, Inc, number 25773, Apr.
• Patrick Button, 2019, "Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 25963, Jun.
• Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019, "What Do Survey Data Tell Us about US Businesses?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26063, Jul.
• Catherine Fazio & Jorge Guzman & Scott Stern, 2019, "The Impact of State-Level R&D Tax Credits on the Quantity and Quality of Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 26099, Jul.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers, National Bureau of Economic Research, Inc, number 26150, Aug.
• Youssef Benzarti & Alisa Tazhitdinova, 2019, "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 26195, Aug.
• Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019, "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26284, Sep.
• Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Xu, 2019, "Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 26336, Oct.
• Nelson Leitão Paes, 2019, "Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União [The economic effects of full ICMS credit compensation on investment in Brazil: the Federal Role]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 29, issue 2, pages 515-540, May-Augus.
• Allen, Eric J. & Morse, Susan C., 2019, "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 2, pages 239-290, December, DOI: 10.1561/108.00000038.
• Nayudu, A. Sri Hari, 2019, "Tax Revenue Efficiency of Indian States: The case of Stamp Duty and Registration Fees," Working Papers, National Institute of Public Finance and Policy, number 19/278, Aug.
• Mukherjee, Sacchidananda, 2019, "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Working Papers, National Institute of Public Finance and Policy, number 19/279, Sep.
• S. Bunel & B. Hadjibeyli, 2019, "Évaluation du crédit d’impôt innovation," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2019-12.
• Bronwyn H Hall, 2019, "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 506, Jun.
• Nelly Popova, 2019, "Systems of Corporate Income Taxation," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-72, March.
• Christine Lewis, 2019, "Raising more public revenue in Indonesia in a growth - and equity-friendly way," OECD Economics Department Working Papers, OECD Publishing, number 1534, Feb, DOI: 10.1787/a487771f-en.
• Mikkel Hermansen & Valentine Millot, 2019, "Adapting business framework conditions to deal with disruptive technologies in Denmark," OECD Economics Department Working Papers, OECD Publishing, number 1545, Apr, DOI: 10.1787/f7a1fe23-en.
• Ben Westmore & Paula Adamczyk, 2019, "Public policy reforms to further improve Portuguese export performance," OECD Economics Department Working Papers, OECD Publishing, number 1556, Jun, DOI: 10.1787/4d416a6b-en.
• Oecd, 2019, "Measuring distortions in international markets: The aluminium value chain," OECD Trade Policy Papers, OECD Publishing, number 218, Jan, DOI: 10.1787/c82911ab-en.
• Oecd, 2019, "Measuring distortions in international markets: The semiconductor value chain," OECD Trade Policy Papers, OECD Publishing, number 234, Dec, DOI: 10.1787/8fe4491d-en.
• PETRIC Nicolae, 2019, "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 189-199, December.
• Tsubasa Ichikawa & Menaka @Arudchelvan & Kazuki Onji, 2019, "Bunching of Small Businesses at the Value-AddedTax Threshold in Japan: Lessons for the 2019 Tax Hike," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-10, Jul.
• Michael Devereux & Niels Johannesen & John Vella, 2019, "Can Taxes Tame the Banks? Evidence from the European Bank Levies," The Economic Journal, Royal Economic Society, volume 129, issue 624, pages 3058-3091.
• James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019, "The Value of Offshore Secrets: Evidence from the Panama Papers," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 11, pages 4117-4155.
• Martin Jacob & Roni Michaely & Maximilian A Müller, 2019, "Consumption Taxes and Corporate Investment," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 8, pages 3144-3182.
• Miriam Bruhn & David McKenzie, 2019, "Can Grants to Consortia Spur Innovation and Science-Industry Collaboration? Regression- Discontinuity Evidence from Poland," The World Bank Economic Review, World Bank, volume 33, issue 3, pages 690-716.
• Elena Dobre & Irena Munteanu, 2019, "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 106-110, December.
• Irena Munteanu & Elena Dobre, 2019, "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 42-49, December.
• Lóránd Králik & Erzsébet Szász, 2019, "VAT - Gap Convergence in Central and Eastern Europe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 772-778, December.
• James Cash Acrey & Wayne Y. Lee & Timothy J. Yeager, 2019, "Can Federal Home Loan Banks effectively self-regulate lending to influential banks?," Journal of Banking Regulation, Palgrave Macmillan, volume 20, issue 2, pages 197-210, June, DOI: 10.1057/s41261-018-0082-3.
• Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019, "Corporate Social Responsibility and Profit Shifting," MPRA Paper, University Library of Munich, Germany, number 91580, Jan.
• Sharma, Ajay & Pal, Rupayan, 2019, "Nash Equilibrium in Tax and Public Investment Competition," MPRA Paper, University Library of Munich, Germany, number 92827, Mar.
• Stamatopoulos, Giorgos, 2019, "A strategic tax mechanism," MPRA Paper, University Library of Munich, Germany, number 93602, May.
• Bucci, Valeria, 2019, "The Effect of Fiscal Incentives on Business R&D," MPRA Paper, University Library of Munich, Germany, number 95333, Apr.
• Rosa, Benjamin, 2019, "Bid Credits in Simultaneous Ascending Auctions," MPRA Paper, University Library of Munich, Germany, number 96895, Nov.
• Shcherbakova, Darya & Agapkin, Anton, 2019, "Современные Требования К Государственной Информационной Поддержке Малого Бизнеса
  [Modern requirements to the state information support of small business]," MPRA Paper, University Library of Munich, Germany, number 97132, Apr.
• Suzuki, Keishun, 2019, "Corporate Tax Cuts and Economic Growth," MPRA Paper, University Library of Munich, Germany, number 97829, Dec.
• Pieter Buyl & Annelies Roggeman, 2019, "Do SMEs Face a Higher Tax Burden? Evidence from Belgian Tax Return Data," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 6, pages 729-747, DOI: 10.18267/j.pep.719.
• Stanislav Klazar & Barbora Slintáková, 2019, "Vliv zdanění příjmů na zadlužení nefinančních podniků
  [Influence of Income Taxation on Indebtedness of Non-financial Firms]," Politická ekonomie, Prague University of Economics and Business, volume 2019, issue 3, pages 253-272, DOI: 10.18267/j.polek.1239.
• Stefania-Sonia ZAMFIR, 2019, "Types Of Financial Risk Insurance And Their Role In The Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 18, issue 3, pages 136-144.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2019, "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 111, Aug.
• Chadwick Curtis & Julio Garin & Saif Mehkari, 2019, "Online Appendix to "Repatriation Taxes"," Online Appendices, Review of Economic Dynamics, number 18-266.
• Juan Carlos Conesa & Begona Dominguez, 2019, "Online Appendix to "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Online Appendices, Review of Economic Dynamics, number 19-30.
• Chadwick Curtis & Julio Garin & Saif Mehkari, 2019, "Code and data files for "Repatriation Taxes"," Computer Codes, Review of Economic Dynamics, number 18-266, revised .
• Juan Carlos Conesa & Begona Dominguez, 2019, "Code and data files for "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Computer Codes, Review of Economic Dynamics, number 19-30, revised .
• Baris Kaymak, 2019, "Loss-Offset Provisions in the Corporate Tax Code and Misallocation of Capital," 2019 Meeting Papers, Society for Economic Dynamics, number 1177.
• Juan Carlos Conesa & Begoña Dominguez, 2019, "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," 2019 Meeting Papers, Society for Economic Dynamics, number 243.
• Anmol Bhandari & Ellen McGrattan & Kurt Gerrard See & Serdar Birinci, 2019, "What Do Survey Data Tell Us about U.S. Businesses?," 2019 Meeting Papers, Society for Economic Dynamics, number 53.
• Jorge Espitia & César Ferrari & Jorge Iván González & Isidro Hernández & Luis Carlos Reyes & Alejandra Romero & Carlo Tassara & David Varela & Jairo Villabona & Gustavo Zafra, 2019, "El gasto público en Colombia. Reflexiones y propuestas," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 21, issue 40, pages 291-326, January-J.
• Robert J. Barro, 2019, "Taxes and the macro economy," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 37, issue 2, pages 377-400.
• Määttänen, Niku, 2019, "Investment Expensing, Investment and Public Finances," ETLA Reports, The Research Institute of the Finnish Economy, number 96, Dec.
• Lumengo Bonga-Bonga & Jean Luc Erero, 2019, "The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 72, issue 2, pages 185-208.
• Beatriz Corchuelo Martínez-Azúa & Francisco J. Ferreiro Seoane, 2019, "Agri-food industry in Extremadura: obstacles to innovation, willingness to innovate, and demanded public actions," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 181-199.
• Edirin, Jeroh, 2019, "Assessing The Nexus Between Forensic Accounting, The Finance Act, 2019 And Tax Revenue In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), volume 4, issue 2, pages 212-236.
• Edosa Joshua Aronmwan & Izilin Mavis Okaiwele, 2019, "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 1, pages 1-13.
• Aderemi, H. O., 2019, "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 18, issue 3, pages 135-149.
• Irem Guceri & Maciej Albinowski, 2019, "Investment Responses to Tax Policy under Uncertainty," MF Working Papers, Ministry of Finance in Poland, number 34, Apr.
• Karolina Konopczak & Aleksander Łożykowski, 2019, "Quantification of changes in the CIT gap: an econometric approach," MF Working Papers, Ministry of Finance in Poland, number 39, Dec.
• Valentina A. Vodopyanova & Victoria S. Galitsyna, 2019, "Analysis of the dynamics and reasons of closing legal entities in the Russian Federation," Economic Consultant, Scientific and Educational Initiative LLC, volume 28, issue 4, pages 79-85.
• Miroslav ŽIŽKA & Natalie PELLONEOVÁ, 2019, "Do Clusters With Public Support Perform Better? Case Study Of Czech Cluster Organizations," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2019, issue 33, pages 20-33, December.
• Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019, "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, volume 44, issue 4, pages 648-664, November, DOI: 10.1177/0312896219870576.
• William E. Even & David A. Macpherson, 2019, "The Affordable Care Act and the Growth of Involuntary Part-Time Employment," ILR Review, Cornell University, ILR School, volume 72, issue 4, pages 955-980, August, DOI: 10.1177/0019793918796812.
• Sacchidananda Mukherjee & R. Kavita Rao, 2019, "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 13, issue 1, pages 21-48, February, DOI: 10.1177/0973801018800086.
• Rupayan Pal & Ajay Sharma, 2019, "Preferences over Public Good, Political Delegation, and Leadership in Tax Competition," Public Finance Review, , volume 47, issue 4, pages 718-746, July, DOI: 10.1177/1091142118817901.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019, "R&D Subsidies and Firms’ Debt Financing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 527, Apr.
• Rudie Nel, 2019, "Tax preference for different payout methods over a period of tax reform in South Africa," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9912006, Oct.
• Veronika Síbrtová & Jana Tepperová & Jan Pavel, 2019, "Tax Factors of Foreign Direct Investments from the USA to the EU," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 9511935, Oct.
• Mutsumi Matsumoto, 2019, "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, volume 20, issue 4, pages 371-388, December, DOI: 10.1007/s10101-019-00229-z.
• Rainer Niemann & Caren Sureth-Sloane, 2019, "Investment timing effects of wealth taxes under uncertainty and irreversibility," Journal of Business Economics, Springer, volume 89, issue 4, pages 385-415, June, DOI: 10.1007/s11573-018-0918-4.
• Vijay Kelkar, 2019, "Towards India’s New Fiscal Federalism," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 17, issue 1, pages 237-248, March, DOI: 10.1007/s40953-019-00159-x.
• Lisa De Simone & Lillian F. Mills & Bridget Stomberg, 2019, "Using IRS data to identify income shifting to foreign affiliates," Review of Accounting Studies, Springer, volume 24, issue 2, pages 694-730, June, DOI: 10.1007/s11142-019-9484-4.
• James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson, 2019, "Overconfidence and Corporate Tax Policy," Review of Accounting Studies, Springer, volume 24, issue 3, pages 1114-1145, September, DOI: 10.1007/s11142-019-09494-z.
• Esra Durceylan, 2019, "Tax efficiency in a model of endogenous markups," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 401-418, November, DOI: 10.1007/s13209-019-00209-w.
• Juan Carlos Conesa & Begoña Domínguez, 2019, "The timing of optimal capital income tax reforms: the role of intangible capital investment," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 10, issue 3, pages 419-438, November, DOI: 10.1007/s13209-019-0199-3.
• Ben Lockwood & Erez Yerushalmi, 2019, "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 53, issue 1, pages 21-47, June, DOI: 10.1007/s00355-019-01178-6.
• Johannes Becker & Joachim Englisch, 2019, "Internationale Mindestbesteuerung von Unternehmen
  [International Minimum Taxation of Corporate Profits]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 99, issue 9, pages 642-649, September, DOI: 10.1007/s10273-019-2505-x.
• Aleksandar VASILEV, 2019, "Taxation And Welfare: Measuring The Effect Of Bulgaria’S 2007-08 Corporate-Personal Income Tax Reforms," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, volume 10, issue 2, pages 113-117.
• Hanna Hottenrott & Robert Richstein, 2019, "Start-up Subsidies: Does the Policy Instrument Matter?," SPRU Working Paper Series, SPRU - Science Policy Research Unit, University of Sussex Business School, number 2019-23, Nov.
• Aleksandr Ključnikov & Boris Popesko & Jitka Kloudová, 2019, "Economics of the international ridesharing services - a trap for amateurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 3, pages 1172-1181, March, DOI: 10.9770/jesi.2019.6.3(8).
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019, "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, volume 26, issue 3, pages 431-465, September, DOI: 10.1080/13571516.2019.1599189.
• Carolin Bock & Martin Watzinger, 2019, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, volume 57, issue 4, pages 1200-1231, October, DOI: 10.1111/jsbm.12373.
• Zew, 2019, "The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 75, Mar.
• European Commission, 2019, "Tax Policies in the European Union: 2020 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2020, Dec.
• European Commission, 2019, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2019, Jul.
• Fatih Yilmaz & Jean-Francois Wen, 2019, "Tax Elasticity Estimates for Capital Stocks," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1901.
• Fritz Helmedag, 2019, "Preis- und Mengensteuern auf dem Prüfstand Putting ad valorem and unit taxes to the test," Chemnitz Economic Papers, Department of Economics, Chemnitz University of Technology, number 032, Jun, revised Jun 2019.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Discussion Paper, Tilburg University, Center for Economic Research, number 2019-024.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Other publications TiSEM, Tilburg University, School of Economics and Management, number 175074ad-0248-4c86-b313-a.
• Annika Nivala, 2019, "Effects of subsidizing the firstemployee - Empirical evidencefrom Finland," Discussion Papers, Aboa Centre for Economics, number 129, Dec.
• Bernard MIMBOE NOAH & Samuel FAMBON, 2019, "Interactions fiscales stratégiques entre pays de la CEMAC et flux entrants d’investissements directs étrangers," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 49, pages 127-150.
• James Alm, 2019, "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers, Tulane University, Department of Economics, number 1906, Oct.
• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019, "Tax Reform Made Me Do It!," Tax Policy and the Economy, University of Chicago Press, volume 33, issue 1, pages 33-80, DOI: 10.1086/703226.
• Ziesemer, Thomas, 2019, "The effects of R&D subsidies and publicly performed R&D on business R&D: A survey," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2019-036, Sep.
• Victor Beker, 2019, "Retenciones con tipo de cambio flexible
  [Export taxes: the case of a floating exchange rate]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 36, issue 73, pages 191-197, july-dece.
• 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, 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, 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.