Research classified by Journal of Economic Literature (JEL) codes

2018

• 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.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D: How geography matters," Post-Print, HAL, number hal-01847012, Dec, DOI: 10.1016/j.respol.2018.07.009.
• Ernest Miguelez & Ufuk Akcigit & Stefanie Stantcheva & Valerio Sterzi & Santiago Caicedo, 2018, "Dancing with the Stars: Innovation Through Interactions," Post-Print, HAL, number hal-02274133.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Post-Print, HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• 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-01847012, Dec, DOI: 10.1016/j.respol.2018.07.009.
• 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.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D : how geography matters," Working Papers, HAL, number hal-03471715, Mar.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Working Papers, HAL, number halshs-01717167, Feb.
• Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018, "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers, HAL, number halshs-01851492, Jul.
• Falk, Martin & Svensson, Roger, 2018, "Allocation of R&D Grants in the Business Sector," Working Paper Series, Research Institute of Industrial Economics, number 1231, Sep.
• Møen, Jarle, 2018, "Corporate returns to subsidized R&D projects: Direct grants vs tax credit financing," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/9, May.
• Polakova, Aija, 2018, "Name and shame? Evidence from the European Union tax haven blacklist," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/18, Dec.
• Lund, Diderik, 2018, "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum, Oslo University, Department of Economics, number 3/2018, Feb.
• Aaron Sojourner & José Pacas, 2018, "The Relationship between Union Membership and Net Fiscal Impact," Working Papers, Human Capital and Economic Opportunity Working Group, number 2018-015, Mar.
• Luciano Fanti & Domenico Buccella, 2018, "Social Welfare and Profit-Sharing Rule in a Unionised Duopoly with Profit Tax/Subsidy," Hacienda Pública Española / Review of Public Economics, IEF, volume 226, issue 3, pages 59-84, September.
• Yuriy Hershman, 2018, "Regulatory and Legal Framework for Control of Value Added Tax in Agriculture," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 69-75, June.
• Alvaro Rivera Guerrero & Felix Hablich Sanchez & Logan Berni Moran, 2018, "Electronic Money Tax Benefits, Dinero Electronico: Beneficios Tributarios," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 1, pages 77-92.
• Dayanna Carolina Barzallo Torres & Jorge Luis Garcia Bacuilima, & Juan Pablo Vazquez Loaiza, 2018, "The Drawback Incentive In Flower Growing Companies Of Azuay S Province: A Swot Analysis Through The Delphi Method El Incentivo Drawback En Empresas Floricolas De La Provincia Del Azuay: Un Foda A Traves Del Metodo Delphi," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 7, pages 37-52.
• Stjepan Srhoj & Bruno Skrinjaric & Sonja Radas, 2018, "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Working Papers, The Institute of Economics, Zagreb, number 1802, May.
• Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018, "Should there be lower taxes on patent income?," IFS Working Papers, Institute for Fiscal Studies, number W18/19, Jul.
• Lucie Gadenne, 2018, "Can rationing increase welfare? Theory and an application to India's ration shop system," IFS Working Papers, Institute for Fiscal Studies, number W18/21, Sep.
• James O’Donovan & Hannes F. Wagner & Stefan Zeume, 2018, "The Value of Offshore Secrets: Evidence from the Panama Papers," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 634.
• Ruud A. de Mooij & Ms. Li Liu, 2018, "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers, International Monetary Fund, number 2018/069, Mar.
• Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018, "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers, International Monetary Fund, number 2018/168, Jul.
• Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018, "A Destination-Based Allowance for Corporate Equity," IMF Working Papers, International Monetary Fund, number 2018/239, Nov.
• Pietro Dallari & Mr. Nicolas End & Fedor Miryugin & Alexander F. Tieman & Mr. Seyed Reza Yousefi, 2018, "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers, International Monetary Fund, number 2018/257, Dec.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers, IZA Network @ LISER, number 11599, Jun.
• Mircan TOKATLIOÄžLU & Ufuk SELEN & Reyhan LEBA, 2018, "The Strategic Importance Of Agriculture In The Globalization Process And The Role Of The State In Ensuring Agricultural Supply Security," JOURNAL OF LIFE ECONOMICS, Holistence Publications, volume 5, issue 4, pages 151-176, October, DOI: 10.15637/jlecon.267.
• Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2018, "Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands," De Economist, Springer, volume 166, issue 2, pages 135-154, June, DOI: 10.1007/s10645-018-9315-1.
• Irem Guceri, 2018, "Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 1, pages 1-63, February, DOI: 10.1007/s10797-017-9438-3.
• Caterina Liesegang & Marco Runkel, 2018, "Tax competition and fiscal equalization under corporate income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 311-324, April, DOI: 10.1007/s10797-017-9451-6.
• Sijbren Cnossen, 2018, "VAT and agriculture: lessons from Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 519-551, April, DOI: 10.1007/s10797-017-9453-4.
• Simon Bösenberg & Peter Egger & Benedikt Zoller-Rydzek, 2018, "Capital taxation, investment, growth, and welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 325-376, April, DOI: 10.1007/s10797-017-9454-3.
• Thiess Buettner & Michael Overesch & Georg Wamser, 2018, "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 553-580, June, DOI: 10.1007/s10797-017-9457-0.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018, "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 581-630, June, DOI: 10.1007/s10797-017-9465-0.
• Sijbren Cnossen, 2018, "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 808-840, June, DOI: 10.1007/s10797-017-9471-2.
• Lei Zhang & Yuyu Chen & Zongyan He, 2018, "The effect of investment tax incentives: evidence from China’s value-added tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 4, pages 913-945, August, DOI: 10.1007/s10797-017-9475-y.
• Sunghoon Hong, 2018, "Tax treaties and foreign direct investment: a network approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1277-1320, October, DOI: 10.1007/s10797-018-9489-0.
• Maarten ‘t Riet & Arjan Lejour, 2018, "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1321-1371, October, DOI: 10.1007/s10797-018-9491-6.
• David Bradbury & Pierce O’Reilly, 2018, "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1434-1448, December, DOI: 10.1007/s10797-018-9507-2.
• Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara, 2018, "Using small businesses for individual tax planning: evidence from special tax regimes in Chile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1449-1489, December, DOI: 10.1007/s10797-018-9509-0.

2017

• Narongsak Jukrkorn, 2017, "The Guidelines Fot Strenghtening Agricultural Cooperatives In The Asean Region," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 204-210, September, DOI: 10.12955/cbup.v5.926.
• Jozef Klučka, 2017, "Risks Of Regulation In Network Industry – Case Of The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 228-231, September, DOI: 10.12955/cbup.v5.930.
• Angelika Kútna & Norbert Gyurián, 2017, "The Impact Of Value Added Tax On Cash Flows Of Road Traffic Companies In The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 254-260, September, DOI: 10.12955/cbup.v5.935.
• Mirjana Nedovic, 2017, "Communication Management To Increase The Attractiveness And Profit Of Fitness Centers," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 326-330, September, DOI: 10.12955/cbup.v5.946.
• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1-2, pages 140-147.
• Chung Tran & Sebastian Wende, 2017, "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2017-652, Sep.
• Eric Zwick & James Mahon, 2017, "Tax Policy and Heterogeneous Investment Behavior," American Economic Review, American Economic Association, volume 107, issue 1, pages 217-248, January.
• Enrico Moretti & Daniel J. Wilson, 2017, "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," American Economic Review, American Economic Association, volume 107, issue 7, pages 1858-1903, July.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2017, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," American Economic Journal: Applied Economics, American Economic Association, volume 9, issue 2, pages 144-164, April.
• Christian Gillitzer, 2017, "Do Output Contractions Cause Investment in Fiscal Capacity?," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 2, pages 189-227, May.
• Sumit Agarwal & Nathan Marwell & Leslie McGranahan, 2017, "Consumption Responses to Temporary Tax Incentives: Evidence from State Sales Tax Holidays," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 1-27, November.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, , "Employment effects of CAP payments in the UK non-farm economy," 91st Annual Conference, April 24-26, 2017, Royal Dublin Society, Dublin, Ireland, Agricultural Economics Society, number 258637, DOI: 10.22004/ag.econ.258637.
• Munongo, Simon & Akanbi, Olusegun Ayo & Robinson, Zurika, 2017, "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 13, issue 2, DOI: 10.22004/ag.econ.264633.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, , "Employment effects of CAP payments in the UK non-farm economy," Lincoln Economics and Finance Agecon Working Papers, University of Lincoln, Lincoln International Business School, number 268008, DOI: 10.22004/ag.econ.268008.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, , "Taxes and the Location of Targets," Economic Research Papers, University of Warwick - Department of Economics, number 269311, DOI: 10.22004/ag.econ.269311.
• Borbála Szüle, 2017, "Solvency Effects of Taxation: A Comparison of Hungarian Banks and Insurance Companies," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 67, issue 1, pages 63-75, March.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Florin Dumiter & Stefania Jimon, 2017, "Avoidance of international double taxation. Taxation of business profits in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue 2, pages 237-250, December.
• Daniela MITRAN, 2017, "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 48, issue 4, pages 43-50, December.
• Yongzheng LiuAuthor-Email: yongzheng.liu@ruc.edu.cn & Jie Mao, 2017, "How do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1716, Aug.
• Inna Kiyanchuk, 2017, "Influence Of Customs Payments On The Economic Security Of The Country, Problems And Ways Of Overcoming," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 3, DOI: 10.30525/2256-0742/2017-3-3-32-37.
• Olha Zamaslo, 2017, "The Role Of The Corporate Income Tax In The State Budget Revenues Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-90-95.
• Enzo Mignarri, 2017, "The taxation of personnel incentive plans," BANCARIA, Bancaria Editrice, volume 11, pages 56-63, November.
• Anita Yadavalli, 2017, "The Effect of Enterprise Zone-Related Tax Savings on Economic Development: A Generalized Propensity Score Approach," Review of Economics & Finance, Better Advances Press, Canada, volume 10, pages 83-96, November.
• Leonardo Gambacorta & Giacomo Ricotti & Suresh Sundaresan & Zhenyu Wang, 2017, "The effects of tax on bank liability structure," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1101, Feb.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017, "The effect of corporate taxes on investment: Evidence from the Colombian firms," Borradores de Economia, Banco de la Republica de Colombia, number 1001, Jun, DOI: 10.32468/be.1001.
• Antonin Bergeaud & Simon Ray, 2017, "Adjustment Costs and Factor Demand: New Evidence From Firms Real Estate," Working papers, Banque de France, number 641.
• Alan J. Auerbach, 2017, "Demystifying the Destination-Based Cash-Flow Tax," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 48, issue 2 (Fall), pages 409-432.
• Leonardo Gambacorta & Giacomo Ricotti & Suresh Sundaresan & Zhenyu Wang, 2017, "The effects of tax on bank liability structure," BIS Working Papers, Bank for International Settlements, number 611, Feb.
• Oscar Amerighi & Giuseppe Feo, 2017, "Tax competition for foreign direct investments and the nature of the incumbent firm," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 4, pages 811-826, August.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Brüggemann Julia & Proeger Till, 2017, "The Effectiveness of Public Subsidies for Private Innovations. An Experimental Approach," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 17, issue 4, pages 1-21, October, DOI: 10.1515/bejeap-2016-0089.
• Silva Filipe & Carreira Carlos, 2017, "Financial Constraints: Do They Matter to Allocate R&D Subsidies?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 17, issue 4, pages 1-26, October, DOI: 10.1515/bejeap-2015-0186.
• Adrian Doru, Bîgioi & Cristina Elena, Bîgioi, 2017, "Harmonization Of National Rules With The New International Recommendations On Corporate Governance. Case Study From Insurance Companies In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 105-113.
• Congressional Budget Office, 2017, "International Comparisons of Corporate Income Tax Rates," Reports, Congressional Budget Office, number 52419, Mar.
• Congressional Budget Office, 2017, "An Analysis of Corporate Inversions," Reports, Congressional Budget Office, number 53093, Sep.
• Alex Laurin, 2017, "Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 493, October.
• Adam Found & Peter Tomlinson, 2017, "Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card," e-briefs, C.D. Howe Institute, number 269, Dec.
• Xavier Giroud & Joshua Rauh, 2017, "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 17-02, Jan.
• Ruud A. De Mooij & Shafik Hebous, 2017, "Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?," CESifo Working Paper Series, CESifo, number 6312.
• Sijbren Cnossen, 2017, "VAT and Agriculture: Lessons from Europe," CESifo Working Paper Series, CESifo, number 6350.
• Mohammed Mardan & Michael Stimmelmayr, 2017, "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series, CESifo, number 6368.
• Peter Egger & Michael Stimmelmayr, 2017, "Taxation and the Multinational Firm," CESifo Working Paper Series, CESifo, number 6384.
• Petter Osmundsen & Kjell Løvås & Magne Emhjellen, 2017, "Petroleum Tax Competition Subject ot Capital Rationing," CESifo Working Paper Series, CESifo, number 6390.
• Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2017, "Finders, Keepers?," CESifo Working Paper Series, CESifo, number 6435.
• Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series, CESifo, number 6558.
• Wolfram F. Richter, 2017, "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series, CESifo, number 6564.
• Dominika Langenmayr & Rebecca Lester, 2017, "Taxation and Corporate Risk-Taking," CESifo Working Paper Series, CESifo, number 6566.
• Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017, "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series, CESifo, number 6594.
• Dominika Langenmayr & Franz Reiter, 2017, "Trading Offshore: Evidence on Banks' Tax Avoidance," CESifo Working Paper Series, CESifo, number 6664.
• Johannes Becker & Ronald B. Davies, 2017, "Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information," CESifo Working Paper Series, CESifo, number 6699.
• Zareh Asatryan & Andreas Peichl, 2017, "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series, CESifo, number 6754.
• Dominika Langenmayr & Martin Simmler, 2017, "Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms," CESifo Working Paper Series, CESifo, number 6827.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 3.
• Marina Riem, 2017, "Essays on the Behavior of Firms and Politicians," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Gabriel Felbermayr & Jasmin Katrin Gröschl & Thomas Steinwachs, 2016, "The trade effects of border controls," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Johannes Becker & Joachim Englisch, 2017, "Trumps Steuerpläne," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 12, pages 22-25, June.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017, "Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 24, pages 22-27, December.
• Sharma, Rishi, 2017, "Domestic Taxes and Export Composition: Evidence from VAT Adoption Worldwide," Working Papers, Department of Economics, Colgate University, number 2017-4, Jan, revised 02 Jul 2017.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-06, Feb.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017, "Paths to Convergence: Stock Price Behavior After Donald Trump's Election," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-36, Sep, revised Feb 2018.
• Jost H. Heckemeyer & Michael Overesch, 2017, "Multinationals profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics, Canadian Economics Association, volume 50, issue 4, pages 965-994, November, DOI: 10.1111/caje.12283.