Research classified by Journal of Economic Literature (JEL) codes

2018

• Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018, "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1168.
• Hammed Adetola Adefeso, 2018, "Government Tax Policy and Private Sector Development in Nigeria: Evidence from Dynamic Panel Data Model," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 21, issue 1, pages 1-15, May, DOI: 10.2478/zireb-2018-0001.
• Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018, "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 229.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018, "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 231.
• Bornemann, Tobias, 2018, "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 232.
• Bornemann, Tobias, 2018, "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 233.
• Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018, "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 234.
• Osswald, Benjamin & Sureth, Caren, 2018, "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 235.
• Bertoni, Fabio & Colombo, Massimo G. & Quas, Anita, 2018, "The effects of EU-funded guarantee instruments of the performance of small and medium enterprises: Evidence from France," EIF Working Paper Series, European Investment Fund (EIF), number 2018/52.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2018, "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 45, issue 5, pages 723-748.
• Diaz de Sarralde, Santiago & von Haldenwang, Christian & Hentze, Tobias & Monkam, Nara, 2018, "Tax certainty: Proposals for the short term and the long term," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2018-16.
• Castillo-Murciego, Ángela & López Laborda, Julio, 2018, "The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2018-21.
• Xin, Xiang, 2018, "Are R&D subsidies effective? The effect of industry competition," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2018-37.
• Woodgate, Ryan, 2018, "The paradox of tax competition: Effective corporate tax rates as a determinant of foreign direct investment in a modified neo-Kaleckian model," IPE Working Papers, Berlin School of Economics and Law, Institute for International Political Economy (IPE), number 106/2018.
• Bienert, Jörg & Deutsch, Klaus-Günter & Klös, Hans-Peter & Röhl, Klaus-Heiner, 2018, "Skills, entrepreneurship and new business models: Ways to rejuvenate the German industrial model," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 13/2018.
• Rothe, Andrea & Weber, Sascha Alexander, 2018, "Evaluierung über die in Deutschland erfolgte Umsetzung der Milchmengenverringerungsmaßnahme sowie der Milchsonderbeihilfe," Thünen Working Papers, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 88, DOI: 10.3220/WP1520859217000.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging businesses to pay their taxes: Does timing matter?," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 760, DOI: 10.4419/86788885.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia, 2018, "The Aggregate Consequences of Tax Evasion," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181514.
• Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018, "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181537.
• Todtenhaupt, Maximilian & Voget, Johannes, 2018, "International Taxation and Productivity Effects of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181548.
• Harendt, Christoph, 2018, "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181552.
• Holzmann, Carolin & Büttner, Thiess, 2018, "Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181555.
• Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018, "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181568.
• Koehler, Mila, 2018, "Estimating the benefits of R&D subsidies for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-002.
• Harendt, Christoph, 2018, "Tax influence on financial structures of M&As," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-004.
• Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018, "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-019.
• Edwards, Alexander & Todtenhaupt, Maximilian, 2018, "Capital gains taxation and funding for start-ups," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-046.
• Angelika Kútna & Norbert Gyurián & Zoltán Šeben, 2018, "Impact Of The Vat Reverse-Charge Mechanism On The Cash Flows Of Construction Companies In The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 6, issue 0, pages 522-528, September, DOI: 10.12955/cbup.v6.1318.
• 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, The Journal Economy and Sociology, issue 1, pages 12-29.
• Daron Acemoglu & Ufuk Akcigit & Harun Alp & Nicholas Bloom & William Kerr, 2018, "Innovation, Reallocation, and Growth," American Economic Review, American Economic Association, volume 108, issue 11, pages 3450-3491, November.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018, "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, volume 108, issue 2, pages 393-418, February.
• Evgeny Yakovlev, 2018, "Demand for Alcohol Consumption in Russia and Its Implication for Mortality," American Economic Journal: Applied Economics, American Economic Association, volume 10, issue 1, pages 106-149, January.
• Daphne Chen & Shi Qi & Don Schlagenhauf, 2018, "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, volume 10, issue 4, pages 270-304, October.
• Miguel Almunia & David Lopez-Rodriguez, 2018, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 1, pages 1-38, February.
• Eric Ohrn, 2018, "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 2, pages 272-301, May.
• Daniele Coen-Pirani & Michael Wooley, 2018, "Fiscal Centralization: Theory and Evidence from the Great Depression," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 2, pages 39-61, May.
• Laura Grigolon & Mathias Reynaert & Frank Verboven, 2018, "Consumer Valuation of Fuel Costs and Tax Policy: Evidence from the European Car Market," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 3, pages 193-225, August.
• Alan J. Auerbach & Michael P. Devereux, 2018, "Cash-Flow Taxes in an International Setting," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 3, pages 69-94, August.
• Nirupama L. Rao, 2018, "Taxes and US Oil Production: Evidence from California and the Windfall Profit Tax," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 4, pages 268-301, November.
• Francesco D'Acunto & Daniel Hoang & Michael Weber, 2018, "Unconventional Fiscal Policy," AEA Papers and Proceedings, American Economic Association, volume 108, pages 519-523, May.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2018, "Unequal Rewards to Firms: Stock Market Responses to the Trump Election and the 2017 Corporate Tax Reform," AEA Papers and Proceedings, American Economic Association, volume 108, pages 590-596, May.
• Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2018, "Ramsey Strikes Back: Optimal Commodity Tax and Redistribution in the Presence of Salience Effects," AEA Papers and Proceedings, American Economic Association, volume 108, pages 88-92, May.
• Matthew Weinzierl, 2018, "Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors," Journal of Economic Literature, American Economic Association, volume 56, issue 2, pages 673-684, June.
• Alan J. Auerbach, 2018, "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, volume 32, issue 4, pages 97-120, Fall.
• Rizov, M. & Davidova, S. & Bailey, A., 2018, "Employment effects of CAP payments in the UK non-farm economy," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia, International Association of Agricultural Economists, number 277741, Jul, DOI: 10.22004/ag.econ.277741.
• Calcagno, Peter & Hefner, Frank, 2018, "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," Working Papers, George Mason University, Mercatus Center, number 07536, Feb.
• Burak Alp & Unal Tongur, 2018, "Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi," EconWorld Working Papers, WERI-World Economic Research Institute, number 18001, Mar, revised Mar 2018, DOI: 10.22440/EconWorld.WP.2018.001.
• Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2018, "Synthetic Difference in Differences," Papers, arXiv.org, number 1812.09970, Dec, revised Jul 2021.
• Nicola Limodio & Francesco Strobbe, 2018, "Financial Regulation and Government Revenue: The Effects of a Policy Change in Ethiopia," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 1880.
• Olena Syniavska & Olga PokataÑ–eva & Pavlo PokataÑ–ev, 2018, "On The Expediency Of Granting Tax Exemptions In The Sphere Of Settlements Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-321-325.
• Stoyan Tanchev & Mariyan Terziev, 2018, "EU funds and economic growth in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 72-83,84-94.
• Martina Yakova, 2018, "Analysis of the tax systems in the EU countries," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 93-112.
• Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018, "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 1046, Jul, DOI: 10.32468/be.1046.
• Tomás Silva & Sérgio Lagoa, 2018, "Corporate Taxes And The Location Of Fdi In Europe: The Importance Economic Integration And Project Characteristics," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 63, issue 217, pages 39-74, April – J.
• Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2018, "Tax Simplicity and Heterogeneous Learning," Working papers, Banque de France, number 665.
• James A. Giesecke & Nhi H. Tran, 2018, "The National and Regional Consequences of Australia's Goods and Services Tax," The Economic Record, The Economic Society of Australia, volume 94, issue 306, pages 255-275, September, DOI: 10.1111/1475-4932.12419.
• Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018, "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, volume 20, issue 1, pages 67-84, February, DOI: 10.1111/jpet.12260.
• Johannes Becker & Andrea Schneider, 2018, "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, volume 20, issue 2, pages 202-217, April, DOI: 10.1111/jpet.12240.
• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018, "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, volume 120, issue 2, pages 372-399, April, DOI: 10.1111/sjoe.12212.
• Julia Braun & Martin Zagler, 2018, "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," The World Economy, Wiley Blackwell, volume 41, issue 6, pages 1478-1507, June, DOI: 10.1111/twec.12628.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2018, "Fiscal structural reforms: the effect of card payments on vat revenue in the euro area," Working Papers, Bank of Greece, number 249, Sep.
• Fossen Frank M. & Steiner Viktor, 2018, "The Tax-rate Elasticity of Local Business Profits," German Economic Review, De Gruyter, volume 19, issue 2, pages 162-189, May, DOI: 10.1111/geer.12123.
• Wagner Franz W., 2018, "Steuervermeidung und Corporate social responsibility," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 19, issue 1, pages 2-21, March, DOI: 10.1515/pwp-2018-0003.
• Richter Wolfram F., 2018, "Die Besteuerung des Gewinns aus den grenzüberschreitenden Direktgeschäften von Google, Facebook & Co," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 19, issue 2, pages 132-140, July, DOI: 10.1515/pwp-2018-0014.
• Nicoleta MIHAILA, 2018, "About Common Consolidated Corporate Tax Base And Its Possible Effects On Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 4, pages 104-113.
• Aneta Borůvková, Jaroslava Šepeľová, 2018, "Digital Economy As A New Challenge For Tax Policy," Almanach (Actual Issues in World Economics and Politics), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 13, issue 4, pages 5-12.
• François Meunier, 2018, "La baisse de l'impôt sur les sociétés et la valeur des entreprises," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 107-121.
• Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 189-216.
• Anne-Valérie Attias Assouline & Guillaume Glon, 2018, "Fiscalité du digital, digitalisation de la fiscalité," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 217-232.
• Pascal Saint-Amans & Michel Taly, 2018, "Adapter la fiscalité à une économie globale et digitalisée," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 233-242.
• Congressional Budget Office, 2018, "How Taxes Affect the Incentive to Invest in New Intangible Assets," Reports, Congressional Budget Office, number 54648, Nov.
• Adam Found & Peter Tomlinson, 2018, "Business Tax Burdens in Canada’s Major Cities: The 2018 Report Card," e-briefs, C.D. Howe Institute, number 286, Dec.
• Simon Behrendt & Georg Wamser, 2018, "Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms," CESifo Working Paper Series, CESifo, number 6869.
• María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018, "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series, CESifo, number 6870.
• Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018, "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series, CESifo, number 6895.
• Raffaele Miniaci & Paolo Panteghini & Giulia Rivolta, 2018, "The Estimation of Reaction Functions under Tax Competition," CESifo Working Paper Series, CESifo, number 6928.
• Peter H. Egger & Nora M. Strecker & Benedikt Zoller-Rydzek, 2018, "Estimating Bargaining-related Tax Advantages of Multinational Firms," CESifo Working Paper Series, CESifo, number 6979.
• Wolfram F. Richter, 2018, "Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series, CESifo, number 7017.
• Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2018, "Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications," CESifo Working Paper Series, CESifo, number 7050.
• Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018, "Deferred Taxation under Default Risk," CESifo Working Paper Series, CESifo, number 7057.
• Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series, CESifo, number 7061.
• Mohammed Mardan & Michael Stimmelmayr, 2018, "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series, CESifo, number 7090.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018, "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series, CESifo, number 7133.
• Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018, "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series, CESifo, number 7184.
• Steffen Juranek & Dirk Schindler & Andrea Schneider, 2018, "Royalty Taxation under Tax Competition and Profit Shifting," CESifo Working Paper Series, CESifo, number 7227.
• Dhammika Dharmapala, 2018, "The Consequences of the TCJA's International Provisions: Lessons from Existing Research," CESifo Working Paper Series, CESifo, number 7249.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018, "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series, CESifo, number 7277.
• Rosella Levaggi & Paolo Panteghini, 2018, "Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions," CESifo Working Paper Series, CESifo, number 7290.
• Kai A. Konrad & Marcel Thum, 2018, "The Better Route to Global Tax Coordination: Gradualism or Multilateralism?," CESifo Working Paper Series, CESifo, number 7305.
• Uwe Thuemmel, 2018, "Optimal Taxation of Robots," CESifo Working Paper Series, CESifo, number 7317.
• Eric Bond & Thomas A. Gresik, 2018, "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series, CESifo, number 7320.
• Shafik Hebous & Alexander Klemm, 2018, "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series, CESifo, number 7363.
• David R. Agrawal & Mohammed Mardan, 2018, "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series, CESifo, number 7365.
• Gaetan Nicodeme & Antonella Caiumi & Ina Majewski, 2018, "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," CESifo Working Paper Series, CESifo, number 7412.
• Seppo Kari & Jussi Laitila & Olli Ropponen, 2018, "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18.
• Jack Mintz, 2018, "Global Implications of U.S. Tax Reform," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 8.
• Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018, "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 04, pages 03-19, February.
• Jack Mintz, 2018, "Global Implications of U.S. Tax Reform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 07, pages 22-35, April.
• Carla Krolage & Klaus Wohlrabe, 2018, "Auswirkungen der US-Steuerreform auf deutsche Unternehmen - Ergebnisse einer Unternehmensumfrage," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 07, pages 74-76, April.
• Clemens Fuest, 2018, "Digitalisierung und Steuerpolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 14, pages 21-25, July.
• Filipe Lage de Sousa & Gianmarco I.P. Ottaviano, 2018, "Relaxing credit constraints in emerging economies: The impact of public loans on the productivity of Brazilian manufacturers," International Economics, CEPII research center, issue 154, pages 23-47.
• Petre BREZEANU & Ghiur RODICA & Silvia Paula TODOR, 2018, "The Impact Of Vat On The Economy In Relation To Other Taxes In South East Europe," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 4 (1/2018, pages 11-21, June.
• Sharon Sierra Herrera & Jorge Martinez Carvajal, 2018, "El efecto de la reforma tributaria, Ley 1819 del 2016, en los restaurantes tipo franquicia maestra en Colombia," Revista CIFE, Universidad Santo Tomás, volume 20, issue 32, pages 17-49.
• Cecilia Llambi & Andres Rius & Fedora Carbajal & Paula Carrasco & Paola Cazulo, 2018, "Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 25-58.
• Janine M. Dixon & Jason Nassios, 2018, "A Dynamic Economy-wide Analysis of Company Tax Cuts in Australia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-287, Dec.
• HINDRIKS Jean, & NISHIMURA Yukihiro,, 2018, "Taxing multinationals: The scope for enforcement cooperation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2018029, Jun.
• Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018, "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12637, Jan.
• Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2018, "Paths to Convergence: Stock Price Behavior After Donald Trump's Election," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12657, Jan.
• Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018, "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12786, Mar.
• Stantcheva, Stefanie & Akcigit, Ufuk & Caicedo Soler, Santiago & Miguelez, Ernest & Sterzi, Valerio, 2018, "Dancing with the Stars: Innovation through Interactions," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12819, Mar.
• Buiter, Willem & Sibert, Anne, 2018, "Corporate Profit Taxes, Capital Expenditure and Real Wages: The analytics behind a contentious debate," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12932, May.
• SedlÃ¡Ä ek, Petr & Sterk, Vincent, 2018, "Reviving American Entrepreneurship? Tax Reform and Business Dynamism," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13073, Jul.
• Konings, Jozef & Lecocq, Cathy & Merlevede, Bruno, 2018, "Does a Tax Credit matter for Job Creation by Multinational Enterprises?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13105, Aug.
• Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018, "Taxation and Innovation in the 20th Century," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13167, Oct.
• Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018, "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13251, Oct.
• Naritomi, Joana, 2018, "Consumers as Tax Auditors," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13276, Oct.
• Keuschnigg, Christian & Egger, Peter & ,, 2018, "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13341, Nov.
• Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018, "What Happened to CIT collection? Solving the Rates-Revenues Puzzle," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13385, Dec.
• Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018, "How Do Firms Respond to Place-Based Tax Incentives?," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 1811, Aug.
• Пепа Стойкова & Емилиян Тананеев & Жельо Желев, 2018, "Съвременни Аспекти На Данъчните Процеси И Контрол," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 25, issue 2 Year 20, pages 198-226.
• Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018, "Immigrant Voters, Taxation and the Size of the Welfare State," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 994.
• Baumann, Ursel & Dizioli, Allan Gloe, 2018, "The macroeconomic impact of the US tax reform," Economic Bulletin Boxes, European Central Bank, volume 1.
• Holm-Hadulla, Fédéric, 2018, "Fiscal equalization and the tax structure," Working Paper Series, European Central Bank, number 2203, Nov.
• De Simone, Lisa & Lester, Rebecca, 2018, "The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm FInancing," Research Papers, Stanford University, Graduate School of Business, number 3700, Jul.
• Iman Widhiyanto & Nunung Nuryartono & Harianto Harianto & Hermanto Siregar, 2018, "The Analysis of Farmers' Financial Literacy and its' Impact on Microcredit Accessibility with Interest Subsidy on Agricultural Sector," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 3, pages 148-159.
• Moore, Jared A. & Xu, Li, 2018, "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, volume 42, issue C, pages 70-82, DOI: 10.1016/j.adiac.2018.07.001.
• Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018, "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, volume 18, issue C, pages 30-49, DOI: 10.1016/j.jbef.2018.01.004.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018, "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 492-514, DOI: 10.1016/j.jcorpfin.2017.10.007.
• Lockhart, George Brandon & Unlu, Emre, 2018, "Does corporate lobbying activity provide useful information to credit markets?," Journal of Corporate Finance, Elsevier, volume 50, issue C, pages 128-157, DOI: 10.1016/j.jcorpfin.2018.03.003.
• Shenoy, Ajay, 2018, "Regional development through place-based policies: Evidence from a spatial discontinuity," Journal of Development Economics, Elsevier, volume 130, issue C, pages 173-189, DOI: 10.1016/j.jdeveco.2017.10.001.
• Leigh, Andrew, 2018, "Reply: Do firms that pay less company tax create more jobs?," Economic Analysis and Policy, Elsevier, volume 59, issue C, pages 113-115, DOI: 10.1016/j.eap.2018.05.003.
• Leigh, Andrew, 2018, "Do firms that pay less company tax create more jobs?," Economic Analysis and Policy, Elsevier, volume 59, issue C, pages 25-28, DOI: 10.1016/j.eap.2018.02.003.
• Irlacher, Michael & Unger, Florian, 2018, "Effective tax rates, endogenous mark-ups and heterogeneous firms," Economics Letters, Elsevier, volume 173, issue C, pages 51-54, DOI: 10.1016/j.econlet.2018.08.035.
• Mardan, Mohammed & Stimmelmayr, Michael, 2018, "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?," European Economic Review, Elsevier, volume 102, issue C, pages 188-210, DOI: 10.1016/j.euroecorev.2017.12.007.
• Yan, Ziqiao & Li, Yue, 2018, "Signaling through government subsidy: Certification or endorsement," Finance Research Letters, Elsevier, volume 25, issue C, pages 90-95, DOI: 10.1016/j.frl.2017.10.007.
• Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018, "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, volume 114, issue C, pages 25-43, DOI: 10.1016/j.jinteco.2018.04.007.
• Lage de Sousa, Filipe & Ottaviano, Gianmarco I.P., 2018, "Relaxing credit constraints in emerging economies: The impact of public loans on the productivity of Brazilian manufacturers," International Economics, Elsevier, volume 154, issue C, pages 23-47, DOI: 10.1016/j.inteco.2017.11.002.
• Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel, 2018, "Public tax-return disclosure," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 142-162, DOI: 10.1016/j.jacceco.2018.04.001.
• Abreu, José & Fageda, Xavier & Jiménez, Juan Luis, 2018, "An empirical evaluation of changes in Public Service Obligations in Spain," Journal of Air Transport Management, Elsevier, volume 67, issue C, pages 1-10, DOI: 10.1016/j.jairtraman.2017.11.001.
• Lim, Chu Yeong & Wang, Jiwei & Zeng, Cheng (Colin), 2018, "China's “Mercantilist” Government Subsidies, the Cost of Debt and Firm Performance," Journal of Banking & Finance, Elsevier, volume 86, issue C, pages 37-52, DOI: 10.1016/j.jbankfin.2017.09.004.
• De Mooij, Ruud & Hebous, Shafik, 2018, "Curbing corporate debt bias: Do limitations to interest deductibility work?," Journal of Banking & Finance, Elsevier, volume 96, issue C, pages 368-378, DOI: 10.1016/j.jbankfin.2018.07.013.
• Duquette, Nicolas J. & Ohrn, Eric C., 2018, "Corporate charitable foundations, executive entrenchment, and shareholder distributions," Journal of Economic Behavior & Organization, Elsevier, volume 152, issue C, pages 235-253, DOI: 10.1016/j.jebo.2018.04.006.
• Huizinga, Harry & Voget, Johannes & Wagner, Wolf, 2018, "Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax base," Journal of Financial Economics, Elsevier, volume 129, issue 2, pages 306-328, DOI: 10.1016/j.jfineco.2018.04.014.
• Wagner, Alexander F. & Zeckhauser, Richard J. & Ziegler, Alexandre, 2018, "Company stock price reactions to the 2016 election shock: Trump, taxes, and trade," Journal of Financial Economics, Elsevier, volume 130, issue 2, pages 428-451, DOI: 10.1016/j.jfineco.2018.06.013.
• Lieber, Ethan M.J., 2018, "Does health insurance coverage fall when nonprofit insurers become for-profits?," Journal of Health Economics, Elsevier, volume 57, issue C, pages 75-88, DOI: 10.1016/j.jhealeco.2017.09.001.
• Thomsen, Martin & Watrin, Christoph, 2018, "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 33, issue C, pages 40-63, DOI: 10.1016/j.intaccaudtax.2018.11.002.
• Fatica, Serena, 2018, "Business capital accumulation and the user cost: Is there a heterogeneity bias?," Journal of Macroeconomics, Elsevier, volume 56, issue C, pages 15-34, DOI: 10.1016/j.jmacro.2017.12.004.
• Egebark, Johan & Kaunitz, Niklas, 2018, "Payroll taxes and youth labor demand," Labour Economics, Elsevier, volume 55, issue C, pages 163-177, DOI: 10.1016/j.labeco.2018.10.001.
• Langer, Sebastian & Korzhenevych, Artem, 2018, "The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria," Land Use Policy, Elsevier, volume 77, issue C, pages 279-287, DOI: 10.1016/j.landusepol.2018.05.052.
• Zaman, Qamar Uz & Hassan, M. Kabir & Akhter, Waheed & Meraj, M.A., 2018, "From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation," Pacific-Basin Finance Journal, Elsevier, volume 52, issue C, pages 144-162, DOI: 10.1016/j.pacfin.2017.01.003.
• Benhassine, Najy & McKenzie, David & Pouliquen, Victor & Santini, Massimiliano, 2018, "Does inducing informal firms to formalize make sense? Experimental evidence from Benin," Journal of Public Economics, Elsevier, volume 157, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2017.11.004.
• Haan, Peter & Simmler, Martin, 2018, "Wind electricity subsidies — A windfall for landowners? Evidence from a feed-in tariff in Germany," Journal of Public Economics, Elsevier, volume 159, issue C, pages 16-32, DOI: 10.1016/j.jpubeco.2018.01.011.
• Suárez Serrato, Juan Carlos & Zidar, Owen, 2018, "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, volume 167, issue C, pages 158-176, DOI: 10.1016/j.jpubeco.2018.09.006.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2018, "Fiscal competition and public debt," Journal of Public Economics, Elsevier, volume 168, issue C, pages 47-61, DOI: 10.1016/j.jpubeco.2018.10.001.
• Siggelkow, Benjamin Florian, 2018, "Tax competition and the implications of national tax policy coordination in the presence of fiscal federalism," Regional Science and Urban Economics, Elsevier, volume 73, issue C, pages 17-29, DOI: 10.1016/j.regsciurbeco.2018.07.004.
• Grilli, Luca & Murtinu, Samuele, 2018, "Selective subsidies, entrepreneurial founders' human capital, and access to R&D alliances," Research Policy, Elsevier, volume 47, issue 10, pages 1945-1963, DOI: 10.1016/j.respol.2018.07.001.
• Montmartin, Benjamin & Herrera, Marcos & Massard, Nadine, 2018, "The impact of the French policy mix on business R&D: How geography matters," Research Policy, Elsevier, volume 47, issue 10, pages 2010-2027, DOI: 10.1016/j.respol.2018.07.009.
• Lee, Daeyong, 2018, "Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act," Research Policy, Elsevier, volume 47, issue 5, pages 854-871, DOI: 10.1016/j.respol.2018.02.010.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018, "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, volume 54, issue C, pages 299-310, DOI: 10.1016/j.iref.2017.09.012.
• Xu, Lili & Lee, Sang-Ho, 2018, "Environmental policies with excess burden of taxation in free-entry mixed markets," International Review of Economics & Finance, Elsevier, volume 58, issue C, pages 1-13, DOI: 10.1016/j.iref.2018.02.020.
• Clemente-Almendros, José A. & Sogorb-Mira, Francisco, 2018, "Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 162-175, DOI: 10.1016/j.rcsar.2018.05.001.
• Ciccone, Alice, 2018, "Environmental effects of a vehicle tax reform: Empirical evidence from Norway," Transport Policy, Elsevier, volume 69, issue C, pages 141-157, DOI: 10.1016/j.tranpol.2018.05.002.
• Llambí, Cecilia & Rius, Andrés & Carbajal, Fedora & Carrasco, Paula & Cazulo, Paola, 2018, "Are tax credits effective in developing countries? The recent Uruguayan experience," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123057, Apr.
• Lawless, Martina & McCoy, Daire & Morgenroth, Edgar L. W. & O’Toole, Conor M., 2018, "Corporate tax and location choice for multinational firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 85973, Jan.
• Hearson, Martin, 2018, "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87762, Mar.
• Poonyawat Sreesing, 2018, "Taxes and risk-taking behavior: evidence from mergers and acquisitions in the G7 nations," Journal of Risk Finance, Emerald Group Publishing Limited, volume 19, issue 3, pages 277-294, August, DOI: 10.1108/JRF-12-2016-0170.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Tsuyoshi Kawase & Masahito Ambashi, 2018, "Disciplines on State-Owned Enterprises under the Trans-Pacific Partnership Agreement: Overview and Assessment," Working Papers, Economic Research Institute for ASEAN and East Asia (ERIA), number DP-2017-13, Feb.
• Petr Jansky & Marek Sedivy, 2018, "Estimating the Revenue Costs of Tax Treaties in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/19, Aug, revised Aug 2018.
• Petr Jansky, 2018, "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/38, Dec, revised Dec 2018.
• Kari, Seppo & Laitila, Jussi & Ropponen, Olli, 2018, "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," Working Papers, VATT Institute for Economic Research, number 110.
• Karel Mertens & Morten O. Ravn, 2018, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply to Jentsch and Lunsford," Working Papers, Federal Reserve Bank of Dallas, number 1805, May, DOI: 10.24149/wp1805r1.
• E. Mark Curtis & Ryan A. Decker, 2018, "Entrepreneurship and State Taxation," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-003, Jan, DOI: 10.17016/FEDS.2018.003.
• Andrew C. Chang, 2018, "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-041, Jun, DOI: 10.17016/FEDS.2018.041.
• Sungki Hong & Terry S. Moon, 2018, "Capital Gains Taxation and Investment Dynamics," Working Papers, Federal Reserve Bank of St. Louis, number 2018-31, Oct, revised 12 Dec 2019, DOI: 10.20955/wp.2018.031.
• Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2018, "What Do Survey Data Tell Us about U.S. Businesses?," Staff Report, Federal Reserve Bank of Minneapolis, number 568, Jun, DOI: 10.21034/sr.568.
• Nicole Gorton & Gizem Koşar & Richard Peach, 2018, "How Will the New Tax Law Affectt Homeowners in High Tax States? It Depends," Liberty Street Economics, Federal Reserve Bank of New York, number 20180411, Apr.
• Diego Aragon & Anna Kovner & Vanesa Sanchez & Peter Van Tassel, 2018, "Tax Reform's Impact on Bank and Corporate Cyclicality," Liberty Street Economics, Federal Reserve Bank of New York, number 20180716, Jul.
• Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan, 2018, "Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 38-52, August, DOI: 10.31107/2075-1990-2018-4-38-52.
• Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018, "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October, DOI: 10.31107/2075-1990-2018-5-108-119.
• Azamat B. Berberov & Nikolay S. Milogolov, 2018, "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December, DOI: 10.31107/2075-1990-2018-6-47-58.
• Mihaela Teodorescu & Mihai Mieilă, 2018, "Fiscalitatea și costul leasingului în România: o examinare analitică," Journal of Financial Studies, Institute of Financial Studies, volume 5, issue 3, pages 245-260, June.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Milogolov Nikolai, 2018, "INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS," Working Papers, Gaidar Institute for Economic Policy, number wpaper-2018-328, revised 2018.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The Impact of the French Policy Mix on Business R&D: How Geography Matters," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2018-09, Mar.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
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• Ernest Miguelez & Ufuk Akcigit & Stefanie Stantcheva & Valerio Sterzi & Santiago Caicedo, 2018, "Dancing with the Stars: Innovation Through Interactions," Post-Print, HAL, number hal-02274133.
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• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D : how geography matters," Sciences Po Economics Publications (main), HAL, number hal-03471715, Mar.
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