Research classified by Journal of Economic Literature (JEL) codes

2018

• Marius Brülhart & Helen Simpson, 2018, "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, volume 18, issue 2, pages 319-353.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018, "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, volume 31, issue 4, pages 1298-1340.
• Constantin Sergiu-Bogdan, 2018, "Ghost Companies, Fiction or Reality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 583-587, December.
• Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018, "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 26, issue 1, pages 3-24, Diciembre.
• Karen Tumanyants, 2018, "Economic impact of the change in tax rate on small enterprises of manufacturing and construction sectors: Evidence from Russia 2006-2014," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 642-658, June, DOI: 10.15208/beh.2018.45.
• Pawel Kasprowicz & Pawel Pietraszko, 2018, "Wsparcie regionalne a inwestycje zaawansowane technologicznie: ocena oddzialywania „Programu wspierania inwestycji o istotnym znaczeniu dla gospodarki polskiej na lata 2011–2023” na decyzje inwestorow
  [Regional support and technologically advanced," Catallaxy, Institute of Economic Research, volume 3, issue 2, pages 69-79, December, DOI: 10.24136/cxy.2018.008.
• Jamani Ndubuisi & Ruth Osaretin Urhoghide, 2018, "Tax Incentives and Foreign Direct Investment Flows in Nigeria," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 121-132.
• Czékus, Ábel, 2018, "The Impact of Reducing the Corporate Income Tax Rate on the State Aid Practices of EU Member States (2000 to 2015)," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 216-234.
• Shabbar, Shagufta & Ahmed, Qazi Masood & Pasha, Farooq, 2018, "A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 117419, revised 2018.
• Xu, Lili & Lee, Sang-Ho, 2018, "The timing of environmental policies with excess burden of taxation in free-entry mixed markets," MPRA Paper, University Library of Munich, Germany, number 83560, Jan.
• Agarwal, Samiksha & Chakraborty, Lekha, 2018, "Who Bears the Corporate Tax Incidence? Empirical Evidence from India," MPRA Paper, University Library of Munich, Germany, number 85186, Mar.
• Cerqua, Augusto & Pellegrini, Guido, 2018, "Local multipliers at work," MPRA Paper, University Library of Munich, Germany, number 85326.
• Cerqua, Augusto & Pellegrini, Guido, 2018, "Local policy effects at a time of economic crisis," MPRA Paper, University Library of Munich, Germany, number 85621, Apr.
• Carrillo, Paul & Emran, M. Shahe, 2018, "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper, University Library of Munich, Germany, number 87445, Jun.
• Gupta, Avinash, 2018, "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper, University Library of Munich, Germany, number 87534, Jul.
• Gupta, Avinash, 2018, "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper, University Library of Munich, Germany, number 87702, Jul.
• Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018, "The corporate governance of profit shifting," MPRA Paper, University Library of Munich, Germany, number 88724, Aug.
• Binhadab, Nouf & Breen, Michael & Gillanders, Robert, 2018, "The Role of a Free Press in Combating Business Corruption," MPRA Paper, University Library of Munich, Germany, number 88954, Sep.
• Sokolovskyi, Dmytro, 2018, "Factors for the formation of inefficient states when using tax incentive regimes," MPRA Paper, University Library of Munich, Germany, number 89141, Sep.
• Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
• Pal, Rupayan & Sharma, Ajay, 2018, "Preferences over public good, political delegation and leadership in tax competition," MPRA Paper, University Library of Munich, Germany, number 92861, Dec.
• Kakpo, Eliakim, 2018, "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper, University Library of Munich, Germany, number 94875, Aug.
• Kakpo, Eliakim, 2018, "Tax reform, wages, and employment: Evidence from Ohio," MPRA Paper, University Library of Munich, Germany, number 94987, Aug.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
• Václav Žalud & Jan Králíček, 2018, "Value Added Tax In Reorganisation," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2018, issue 4, pages 42-50, DOI: 10.18267/j.aop.611.
• Kateřina Krchnivá & Danuše Nerudová, 2018, "The CCCTB Allocation Formula Game: The Performance of Economics Sectors," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 4, pages 427-448, DOI: 10.18267/j.pep.660.
• Tomáš Buus, 2018, "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 6, pages 621-636, DOI: 10.18267/j.pep.678.
• Veronika Solilová & Danuše Nerudová, 2018, "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii
  [Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 1, pages 78-98, DOI: 10.18267/j.polek.1177.
• Jan Hájek, 2018, "Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami?
  [Do Czech Companies Influence Tax Base Using Intercompany Transactions?]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 3, pages 330-343, DOI: 10.18267/j.polek.1191.
• Petr Procházka, 2018, "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states
  [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemích střední Evropy]," Současná Evropa, Prague University of Economics and Business, volume 2018, issue 2, pages 36-48.
• Athiphat Muthitacharoen, 2018, "Location Choice and Tax Responsiveness of Foreign Multinationals: Evidence from Asean Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 95, Oct, revised Jul 2022.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018, "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series, School of Economics, University of Queensland, Australia, number 589, Mar.
• David Rodgers & Jonathan Hambur, 2018, "The GFC Investment Tax Break," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2018-07, Jun.
• Don Schlagenhauf, 2018, "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers, Society for Economic Dynamics, number 334.
• anmol bhandari & Ellen McGrattan, 2018, "Sweat Equity in U.S. Private Business," 2018 Meeting Papers, Society for Economic Dynamics, number 415.
• Eugenio Miravete & Jeffrey Thurk & Katja Seim, 2018, "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," 2018 Meeting Papers, Society for Economic Dynamics, number 611.
• Rados³aw Pastusiak & Monika Bolek & Magdalena Jasiniak & Jakub Keller, 2018, "Effectiveness of special economic zones of Poland," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 36, issue 1, pages 263-285.
• Séverine Menguy, 2018, "Optimal Capital Taxation Rates and Tax Competition in Open Economy," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 33, issue 4, pages 722-772.
• Inchul Kim & Jaehan Cho & Sunin Jung & Hanhin Kim & Robert Atkinson & Stephen Ezell, 2018, "Manufacturing Digitalization in the U.S. and Its Policy Implications for Korea," Occasional Papers, Korea Institute for Industrial Economics and Trade, number 18/1, Nov.
• Shahram Moeeni & Alimorad Sharifi & Samira Rasoulifarah, 2018, "Comparative Analysis of Oil and Gas-Based Energy Taxation and R&D Subsidies on Energy Efficiency in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 5, issue 2, pages 103-126.
• Adrián M. Manjón Álvarez, 2018, "Elasticidades tributarias dinámicas: evidencias a corto plazo y largo plazo en Bolivia (1990-2018)," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 31, pages 100-134.
• Sebastian Schiweck, 2018, "Der Einfluss digitaler Systeme auf die europäische Verkehrspolitik," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 1, pages 43-48.
• Samygin, Denis Yu. (Самыгин, Денис) & Kudryavtsev, Alexandr A. (Кудрявцев, Александр), 2018, "Strategic Instruments of State Support Distribution in the Agrarian Sector
  [Стратегические Инструменты Распределения Господдержки Аграрного Сектора]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 5, pages 156-175, October.
• Anda Simona RĂDULESCU & Cristian DÎRVĂ, 2018, "Corporate Restructuring and Tax Arbitrage Strategies at International Level," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 3, pages 264-273, July, DOI: 10.24818/RMCI.2018.3.264.
• Matthew Mitchell & Daniel Sutter & Scott Eastman, 2018, "Political Economy of Targeted Economic Development Incentives, The," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 1-9, Spring, DOI: 10.52324/001c.7936.
• Jacob Bundrick & Thomas Snyder, 2018, "Do Business Subsidies Lead to Increased Economic Activity? Evidence from Arkansas's Quick Action Closing Fund," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 29-53, Spring.
• Peter Calcagno & Frank Hefner, 2018, "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 1, pages 71-91, Spring.
• Matthew Freedman & Annemarie Kuhns, 2018, "Supply-side subsidies to improve food access and dietary outcomes: Evidence from the New Markets Tax Credit," Urban Studies, Urban Studies Journal Limited, volume 55, issue 14, pages 3234-3251, November, DOI: 10.1177/0042098017740285.
• Shagufta Shabbar & Qazi Masood Ahmed & Farooq Pasha, 2018, "A Juxtaposition Of Tax Expenditures And Direct Expenditures: Case Study Of The Manufacturing Sector Of Pakistan," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 7108450, Jun.
• Pawel Sliwinski & Jacek Krawiec & Tomasz Nowak, 2018, "Is there a place for tax incentives for SMEs in the qualitative development of the NewConnect market? (Czy jest miejsce dla bodzcow podatkowych dla przedsiebiorstw z sektora MSP w rozwoju jakosciowym rynku NewConnect?)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 26, pages 23-36.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 18-010, Feb.
• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018, "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Roman Mendelevitch, 2018, "Testing supply-side climate policies for the global steam coal market—can they curb coal consumption?," Climatic Change, Springer, volume 150, issue 1, pages 57-72, September, DOI: 10.1007/s10584-018-2169-3.
• Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018, "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 2, pages 649-675, August, DOI: 10.1007/s40888-018-0123-5.
• Alessandro Zeli, 2018, "The impact of ACE on investment: the Italian case," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 3, pages 741-762, December, DOI: 10.1007/s40888-018-0116-4.
• Clemens Fuest, 2018, "Steuerpolitik als Mittel des Protektionismus?
  [Tax Policy as an Instrument for Protectionism?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 1, pages 4-7, April, DOI: 10.1007/s10273-018-2269-8.
• Fritz Söllner, 2018, "Die Dieselkrise und die Besteuerung des Kraftfahrzeugverkehrs
  [The Diesel Crisis and Its Implications for a Reform of Road Traffic Taxation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 6, pages 411-417, June, DOI: 10.1007/s10273-018-2309-4.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018, "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers, Statistics Norway, Research Department, number 886, Oct.
• Martina Lawless & Daire McCoy & Edgar L. W. Morgenroth & Conor M. O”Toole, 2018, "Corporate tax and location choice for multinational firms," Applied Economics, Taylor & Francis Journals, volume 50, issue 26, pages 2920-2931, June, DOI: 10.1080/00036846.2017.1412078.
• Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018, "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, volume 27, issue 5-6, pages 531-550, August, DOI: 10.1080/10438599.2017.1376168.
• Giacomo De Giorgi & Matthew Ploenzke & Aminur Rahman, 2018, "Small Firms’ Formalisation: The Stick Treatment," Journal of Development Studies, Taylor & Francis Journals, volume 54, issue 6, pages 983-1001, June, DOI: 10.1080/00220388.2017.1327660.
• IHS & Dondena & CPB, 2018, "Aggressive tax planning indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 71, Feb.
• Branzoli Nicola & Caiumi Antonella, 2018, "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 72, Jun.
• FISCALIS Tax Gap Project Group, 2018, "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 73, Nov.
• Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018, "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 74, Dec.
• European Commission, 2018, "Tax Policies in the European Union: 2018 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2018, Dec.
• European Commission, 2018, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2018, Jul.
• Fatih Yilmaz & �smail Baydur, 2018, "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1815.
• Da Rin, Marco & Di Giacomo, M. & Sembenelli, A., 2018, "Corporate Income Taxation, Leverage at Entry, and the Growth of Entrepreneurial Companies," Discussion Paper, Tilburg University, Center for Economic Research, number 2018-055.
• Jongen, Egbert & Lejour, Arjan & Massenz, Gabriella, 2018, "Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands," Other publications TiSEM, Tilburg University, School of Economics and Management, number 45bb3385-d83e-4da5-b9bc-2.
• van't Riet, Maarten & Lejour, Arjan, 2018, "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number ae6a620c-38eb-420f-8dd9-d.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, volume 100, issue 1, pages 120-134, March.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2018-02, Feb.
• Wagener, Andreas & Zenker, Juliane, 2018, "Decoupled but not neutral: The effects of stochastic transfers on investment and incomes in rural Thailand," TVSEP Working Papers, Leibniz Universitaet Hannover, Institute for Environmental Economics and World Trade, Project TVSEP, number wp-008, Jul.
• Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018, "Immigrant Voters, Taxation and the Size of the Welfare State," Working Papers, Geary Institute, University College Dublin, number 201820, Aug.
• Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018, "Immigrant Voters, Taxation and the Size of the Welfare State," Working Papers, School of Economics, University College Dublin, number 201814, Aug.
• Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018, "Patent boxes design, patents location, and local R&D," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/270539, Jan.
• Nelson Leitão Paes, 2018, "Diagnóstico da tributação da renda pessoa jurídica no Brasil
  [Diagnosis of corporate income tax in Brazil]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 35, issue 71, pages 47-72, july-dece.
• Petr Janský & Miroslav Palanský, 2018, "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2018-21.
• MIHAILA, Nicoleta, 2018, "Tax Measures To Support The Business Environment- The Premise Of Sustainable Growth," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 6, issue 1, pages 235-241, October.
• Vogiatzoglou Klimis, 2018, "Differences in Inward FDI Performance Between the Southern Eurozone and Eastern EU Members: A Panel-Data Analysis Over 2004-2016," Economic Themes, Sciendo, volume 56, issue 4, pages 519-532, December, DOI: 10.2478/ethemes-2018-0030.
• Stiller Wojciech, 2018, "Corporate Income Tax Contribution of the Polish Financial Sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 2, pages 83-91, June, DOI: 10.2478/fiqf-2018-0014.
• Karpowicz Andrzej, 2018, "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 32-48, September, DOI: 10.2478/fiqf-2018-0018.
• Famulska Teresa & Rogowska-Rajda Beata, 2018, "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 87-97, September, DOI: 10.2478/fiqf-2018-0022.
• Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018, "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, volume 2018, issue 1, pages 1-17, January, DOI: 10.1515/ntaxj-2018-0004.
• Hebous, Shafik & Ruf, Martin, 2018, "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20305.
• Cordella,Tito, 2018, "Optimizing finance for development," Policy Research Working Paper Series, The World Bank, number 8320, Jan.
• Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018, "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series, The World Bank, number 8363, Mar.
• Okunogbe,Oyebola Motunrayo & Pouliquen,Victor Maurice Joseph, 2018, "Technology, taxation, and corruption: evidence from the introduction of electronic tax filing," Policy Research Working Paper Series, The World Bank, number 8452, May.
• Travis J. Lybbert & Gracious Diiro & Dick Kawooya & Sacha Wunsch-Vincent, 2018, "Enhancing Innovation in the Ugandan Agri-Food Sector: Robusta Coffee Planting Material & Tropical Fruit Processing," WIPO Economic Research Working Papers, World Intellectual Property Organization - Economics and Statistics Division, number 42, Apr.
• 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, 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, 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, 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.
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• 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.
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• 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.
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• 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.
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• 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.
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