Research classified by Journal of Economic Literature (JEL) codes

2018

• 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 Trav," 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, Institute of Labor Economics (IZA), 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?," Journal of 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.
• Cristian Mardones & Luis Sep�lveda, 2017, "Evaluación ex-post de franquicia tributaria SENCE para capacitación laboral y su efecto sobre empresas chilenas," Estudios Gerenciales, Universidad Icesi, volume 33, issue 143, pages 163-176.
• Javier Ávila Mahecha & Jorge Armando Rodr�guez, 2017, "Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15597, May.
• Raquel Bernal & Marcela Eslava & Marcela Melendez & Alvaro Pinzon, 2017, "Switching from Payroll Taxes to Corporate Income Taxes: Firms’ Employment and Wages after the 2012 Colombian Tax Reform," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2017, pages 41-74.
• Leonardo Fabio Morales & Carlos Medina, 2017, "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2017, pages 75-124.
• Hernán Rincón-Castro & Martha Elena Delgado-Rojas, 2017, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia?," Coyuntura Económica, Fedesarrollo, volume 47, issue 1 y 2, pages 97-135.
• J.A. Giesecke & N.H. Tran, 2017, "The National and Regional Consequences of Australia's Goods and Services Tax," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-278, Oct.
• PAVIA Risa, 2017, "Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2017020, Jul.
• Sijbren Cnossen, 2017, "VAT and Agriculture: Lessons from Europe," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 341, Jan.
• Maarten van 't Riet & Arjan Lejour, 2017, "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 349, Apr.
• Remco Mocking & Joep Steegmans, 2017, "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 357, Aug.
• Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2017, "Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 368, Nov.
• McKenzie, David & Benhassine, Najy & Pouliquen, Victor & Santini, Massimiliano, 2017, "Can Enhancing the Benefits of Formalization Induce Informal Firms to Become Formal? Experimental Evidence from Benin," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11764, Jan.
• McKenzie, David & Bruhn, Miriam, 2017, "Can grants to consortia spur innovation and science-industry collaboration? Regression-discontinuity evidence from Poland," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11765, Jan.
• Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11837, Feb.
• Buiter, Willem, 2017, "Exchange rate implications of Border Tax Adjustment Neutrality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11885, Mar.
• Gambacorta, Leonardo & Sundaresan, Suresh & Ricotti, Giacomo & Wang, Zhenyu, 2017, "The effects of tax on bank liability structure," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11893, Mar.
• Ellul, Andrew & Pagano, Marco, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12033, May.
• Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017, "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12391, Oct.
• Onji, Kazuki & Tang, John P., 2017, "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, volume 77, issue 2, pages 440-472, June.
• Nelson WAWIRE, 2017, "Determinants of value added tax revenue in Kenya," Journal of Economics Library, EconSciences Journals, volume 4, issue 3, pages 322-344, September.
• Bock, Carolin & Watzinger, Martin, 2019, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 88133.
• Rius, Andrés & Carrasco, Paula & Carbajal, Fedora & Cazulo, Paola & Llambí, Cecilia, 2017, "Are Taxes Credits Effective in Developing Countries? The Recent Uruguayan Experience," Research Department working papers, CAF Development Bank Of Latinamerica, number 1045.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 922.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1673.
• Vera Zipperer & Misato Sato & Karsten Neuhoff, 2017, "Benchmarks for Emissions Trading – General Principles for Emissions Scope," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1712.
• Paredes, Joan, 2017, "Subsidising car purchases in the euro area: any spill-over on production?," Working Paper Series, European Central Bank, number 2094, Aug.
• Wagner, Alexander F. & Zeckhauser, Richard J. & Siegler, Alexandre, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp17-005, Feb.
• Wagner, Alexander F. & Zeckhauser, Richard J. & Ziegler, Alexandre, 2017, "Paths to Convergence: Stock Price Behavior after Donald Trump's Election," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp17-039, Sep.
• De Simone, Lisa & Piotroski, Joseph D. & Tomy, Rimmy E., 2017, "Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy," Research Papers, Stanford University, Graduate School of Business, number 3507, Mar.
• Suratno & Syahril Djaddang & Imam Ghozali, 2017, "The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 73-80.
• Hashem Valipour & Saeid Homayoun & Fateme Piran, 2017, "Determinants of Corporate Financial Factors on Tax Reporting Strategy," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 377-381.
• Bassey Okon Ebi & Oluwafemi Ayodele, 2017, "Tax Reforms and Tax Yield in Nigeria," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 768-778.
• Mohd Zulkhairi Mustapha1 & Eric H. Y. Koh & Sok-Gee Chan & Zulkufly Ramly, 2017, "The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 459-467.
• Bassey Okon Ebi & Peter Samuel Ubi, 2017, "Education Expenditure and Access to Education: Case Study of United Nations Educational, Scientific and Cultural Organization Declaration in Nigeria," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 290-298.
• Yakova D. Martina, 2017, "Comparative Analysis of the Tax Structures of Bulgaria, Denmark and France," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 25-32.
• Thomas R. Harris, 2017, "Incorporating Risk in Analysis of Tax Policies for Solar Power Investments," International Journal of Energy Economics and Policy, Econjournals, volume 7, issue 6, pages 112-118.
• Platikanova, Petya, 2017, "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, volume 49, issue 4, pages 380-398, DOI: 10.1016/j.bar.2017.05.003.
• Jia, Junxue & Ma, Guangrong, 2017, "Do R&D tax incentives work? Firm-level evidence from China," China Economic Review, Elsevier, volume 46, issue C, pages 50-66, DOI: 10.1016/j.chieco.2017.08.012.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017, "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 126-148, DOI: 10.1016/j.jcorpfin.2017.03.005.
• Makridis, Christos A. & Ohlrogge, Michael, 2017, "Validating RefUSA micro-data with the Longitudinal Employer-Household Dynamics Data," Economics Letters, Elsevier, volume 152, issue C, pages 83-87, DOI: 10.1016/j.econlet.2017.01.001.
• Chen, Shawn Xiaoguang, 2017, "VAT rate dispersion and TFP loss in China’s manufacturing sector," Economics Letters, Elsevier, volume 155, issue C, pages 49-54, DOI: 10.1016/j.econlet.2017.03.008.
• Creedy, John & Gemmell, Norman, 2017, "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, volume 156, issue C, pages 82-87, DOI: 10.1016/j.econlet.2017.04.012.
• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2017, "The effect of card payments on VAT revenue: New evidence from Greece," Economics Letters, Elsevier, volume 157, issue C, pages 17-20, DOI: 10.1016/j.econlet.2017.05.009.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017, "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, volume 41, issue 3, pages 354-366, DOI: 10.1016/j.ecosys.2016.12.004.
• Mardan, Mohammed, 2017, "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, volume 91, issue C, pages 1-14, DOI: 10.1016/j.euroecorev.2016.09.003.
• Engström, Per & Hagen, Johannes, 2017, "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, volume 92, issue C, pages 92-109, DOI: 10.1016/j.euroecorev.2016.12.001.
• Alexeev, Michael & Conrad, Robert F., 2017, "Income equivalence and a proposed resource rent charge," Energy Economics, Elsevier, volume 66, issue C, pages 349-359, DOI: 10.1016/j.eneco.2017.07.003.
• Andriosopoulos, Kostas & Silvestre, Stephan, 2017, "French energy policy: A gradual transition," Energy Policy, Elsevier, volume 106, issue C, pages 376-381, DOI: 10.1016/j.enpol.2017.04.015.
• Cetin, Tamer, 2017, "The effect of taxation and regulation on cigarette smoking: Fresh evidence from Turkey," Health Policy, Elsevier, volume 121, issue 12, pages 1288-1295, DOI: 10.1016/j.healthpol.2017.09.015.
• Capelle-Blancard, Gunther, 2017, "Curbing the growth of stock trading? Order-to-trade ratios and financial transaction taxes," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 49, issue C, pages 48-73, DOI: 10.1016/j.intfin.2017.02.004.
• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017, "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 307-328, DOI: 10.1016/j.jacceco.2017.03.004.
• Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017, "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 428-453, DOI: 10.1016/j.jacceco.2016.09.005.
• Bird, Andrew & Edwards, Alexander & Shevlin, Terry, 2017, "Does U.S. foreign earnings lockout advantage foreign acquirers?," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 150-166, DOI: 10.1016/j.jacceco.2017.06.004.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017, "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, volume 134, issue C, pages 255-268, DOI: 10.1016/j.jebo.2016.12.019.
• Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017, "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, volume 123, issue 2, pages 377-394, DOI: 10.1016/j.jfineco.2016.09.009.
• Mukherjee, Abhiroop & Singh, Manpreet & Žaldokas, Alminas, 2017, "Do corporate taxes hinder innovation?," Journal of Financial Economics, Elsevier, volume 124, issue 1, pages 195-221, DOI: 10.1016/j.jfineco.2017.01.004.
• Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017, "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, volume 124, issue 3, pages 441-463, DOI: 10.1016/j.jfineco.2017.04.001.
• Petutschnig, Matthias, 2017, "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 29, issue C, pages 14-31, DOI: 10.1016/j.intaccaudtax.2017.03.003.
• Schaller, Huntley & Voia, Marcel, 2017, "Panel cointegration estimates of the user cost elasticity," Journal of Macroeconomics, Elsevier, volume 53, issue C, pages 235-250, DOI: 10.1016/j.jmacro.2017.08.001.
• Chen, Ming-Chin & Gupta, Sanjay, 2017, "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 1, pages 52-68, DOI: 10.1016/j.jcae.2017.01.001.
• Freedman, Matthew, 2017, "Persistence in industrial policy impacts: Evidence from Depression-era Mississippi," Journal of Urban Economics, Elsevier, volume 102, issue C, pages 34-51, DOI: 10.1016/j.jue.2017.08.001.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, volume 147, issue C, pages 1-15, DOI: 10.1016/j.jpubeco.2016.12.010.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," Journal of Public Economics, Elsevier, volume 149, issue C, pages 1-19, DOI: 10.1016/j.jpubeco.2017.02.010.
• Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017, "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, volume 151, issue C, pages 74-83, DOI: 10.1016/j.jpubeco.2015.05.001.
• Hasegawa, Makoto & Kiyota, Kozo, 2017, "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, volume 153, issue C, pages 92-110, DOI: 10.1016/j.jpubeco.2017.06.010.
• Chirinko, Robert S. & Wilson, Daniel J., 2017, "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, volume 155, issue C, pages 147-163, DOI: 10.1016/j.jpubeco.2017.10.001.
• Hebous, Shafik & Ruf, Martin, 2017, "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, volume 156, issue C, pages 131-149, DOI: 10.1016/j.jpubeco.2017.02.011.
• Bodas Freitas, Isabel & Castellacci, Fulvio & Fontana, Roberto & Malerba, Franco & Vezzulli, Andrea, 2017, "Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis," Research Policy, Elsevier, volume 46, issue 1, pages 57-72, DOI: 10.1016/j.respol.2016.10.002.
• Mayeres, Inge & Vanhulsel, Marlies, 2017, "CarTax: A simulation model for analysing the reform of car taxation in Flanders," Research in Transportation Economics, Elsevier, volume 62, issue C, pages 11-24, DOI: 10.1016/j.retrec.2017.02.001.
• Portal, Márcio Telles & Laureano, Luis, 2017, "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, volume 42, issue C, pages 480-495, DOI: 10.1016/j.ribaf.2016.12.005.
• Wu, Aihua, 2017, "The signal effect of Government R&D Subsidies in China: Does ownership matter?," Technological Forecasting and Social Change, Elsevier, volume 117, issue C, pages 339-345, DOI: 10.1016/j.techfore.2016.08.033.
• Fageda, Xavier & Jiménez, Juan Luis & Valido, Jorge, 2017, "An empirical evaluation of the effects of European public policies on island airfares," Transportation Research Part A: Policy and Practice, Elsevier, volume 106, issue C, pages 288-299, DOI: 10.1016/j.tra.2017.09.018.
• Bernal, Raquel & Meléndez, Marcela & Eslava, Marcela & Pinzón, Alvaro, 2017, "Switching from payroll taxes to corporate income taxes: firms’ employment and wages after the 2012 Colombian tax reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123052, Oct.
• Morales, Leonardo Fabio & Medina, Carlos, 2017, "Assessing the effect of payroll taxes on formal employment: the case of the 2012 tax reform in Colombia," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123170, Oct.
• Lage de Sousa, Filipe & Ottaviano, Gianmarco I. P., 2017, "Relaxing credit constraints in emerging economies: the impact of public loans on the productivity of Brazilian manufacturers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86923, Nov.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88183, May.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1706, revised Feb 2019.
• Laurence Jacquet & Stéphane Robin, 2017, "Harmonization of R&D Tax Credits across the European Union: Nonsense or common sense?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2017-05.
• Petr Jansky & Miroslav Palansky, 2017, "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2017/25, Nov, revised Nov 2017.
• Bruno Ducoudré & Eric Heyer & Alaïs Martin-Baillon & Mathieu Plane, 2017, "Quelle incidence du CICE sur les salaires et l'emploi Une évaluation pour la période 2014-2017 t2 sur données de branches," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2017-25, Oct.
• Hovick Shahnazarian & Martin Solberger & Erik Spånberg, 2017, "Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models," Finnish Economic Papers, Finnish Economic Association, volume 28, issue 1, pages 50-74, Autumn.
• Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers, VATT Institute for Economic Research, number 85.
• Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers, VATT Institute for Economic Research, number 90.
• Kari, Seppo, 2017, "The effects of tax-deductible reserves on investment incentives," Working Papers, VATT Institute for Economic Research, number 93.
• Aaron Flaaen, 2017, "The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms : Evidence from the 2004 Homeland Investment Act," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-055, May, DOI: 10.17016/FEDS.2017.055.
• Dongxian Guo & Li Liu & Tim Schmidt-Eisenlohr, 2017, "International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1214, Oct, DOI: 10.17016/IFDP.2017.1214.
• Filippo Ferroni & Stefano Grassi & Miguel A. León-Ledesma, 2017, "Selecting Primal Innovations in DSGE models," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2017-20, Aug.
• Anmol Bhandari & Ellen R. McGrattan, 2017, "Sweat Equity in U.S. Private Business," Staff Report, Federal Reserve Bank of Minneapolis, number 560, Nov, DOI: 10.21034/sr.560.
• Martin, Will, 2017, "Trade and economic impacts of destination-based corporate taxes," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 1606.
• Montmartin, B. & Herrera, M. & Massard, N., 2017, "R&D policy regimes in France: New evidence from spatio-temporal analysis," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2017-06.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017, "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 10-2017, Apr.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2017, "R&D Policy regimes in France: New Evidence from a spatio-temporal Analysis," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2017-22, Jun.