Research classified by Journal of Economic Literature (JEL) codes

2017

• 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.
• Gunther Capelle-Blancard, 2017, "Curbing the Growth of Stock Trading? Order-to-Trade Ratios and Financial Transaction Taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01441828, Jun, DOI: 10.1016/j.intfin.2017.02.004.
• Gunther Capelle-Blancard, 2017, "Curbing the Growth of Stock Trading? Order-to-Trade Ratios and Financial Transaction Taxes," Post-Print, HAL, number hal-01441828, Jun, DOI: 10.1016/j.intfin.2017.02.004.
• Bruno Ducoudre & Eric Heyer & Alais 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," Sciences Po Economics Publications (main), HAL, number hal-03393161, Oct.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2017, "R&D policy regimes in France: New evidence from a spatio-temporal analysis," Working Papers, HAL, number hal-01559041, Jul.
• Bruno Ducoudre & Eric Heyer & Alais 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," Working Papers, HAL, number hal-03393161, Oct.
• Homburg, Stefan & Knolle, Julia, 2017, "Das Rätsel der Niedrigzinsphase," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-591, Apr.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017, "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers, Harvard Business School, number 18-006, Jul.
• Henrekson, Magnus & Sanandaji, Tino, 2017, "Stock Option Taxation: A Missing Piece in European Innovation Policy?," Working Paper Series, Research Institute of Industrial Economics, number 1168, May, revised 20 Feb 2018.
• Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017, "Taxes and the Location of Targets," Memorandum, Oslo University, Department of Economics, number 02/2017, Feb.
• Gustafsson, Anders & Gustavsson Tingvall, Patrik & Halvarsson, Daniel, 2017, "Subsidy Entrepreneurs," Ratio Working Papers, The Ratio Institute, number 303, Dec.
• Osmundsen, Petter & Lovas, Kjell & Emhjellen, Magne, 2017, "Petroleum tax competition subject to capital rationing," UiS Working Papers in Economics and Finance, University of Stavanger, number 2017/5, Mar.
• Abhiroop Mukherjee & Alminas Zaldokas, 2017, "Do Corporate Taxes Hinder Innovation?," HKUST IEMS Thought Leadership Brief Series, HKUST Institute for Emerging Market Studies, number 2017-16, Jul, revised Jul 2017.
• Iryna Zhurakovska & Vitaliy Chudovets, 2017, "General System of Taxation for Sole Entrepreneurs: Current State and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 66-71, September.
• Thomas Schwab & Maximilian Todtenhaupt, 2017, "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/15.
• Virginia Câmpeanu, 2017, "Taxation Trends And Particularities Of The Eu-28 Member States," Euroinfo, Institute for World Economy, Romanian Academy, volume 1, issue 11-12, pages 13-26, November .
• William R. Cline, 2017, "Trade and Fiscal Deficits, Tax Reform, and the Dollar: General Equilibrium Impact Estimates," Working Paper Series, Peterson Institute for International Economics, number WP17-9, Aug.
• Irem Guceri & Ms. Li Liu, 2017, "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers, International Monetary Fund, number 2017/084, Mar.
• Diego d'Andria, 2017, "Tax policy and entrepreneurial entry with information asymmetry and learning," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2017-01, Feb.
• Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017, "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2017-03, Jul.
• Luigi Bernardi, 2017, "Trump's tax reform plan: a short overview," Working papers, Società Italiana di Economia Pubblica, number 65, Oct.
• Matthew Freedman & Annemarie Kuhns, 2017, "Supply-Side Subsidies to Improve Food Access and Dietary Outcomes: Evidence from the New Markets Tax Credit," Working Papers, University of California-Irvine, Department of Economics, number 171804, Oct.
• Robert S. Chirinko & Daniel J. Wilson, 2017, "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 3, Aug.
• Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017, "Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials," IZA Discussion Papers, IZA Network @ LISER, number 10795, May.
• Fatica, Serena, 2017, "Business capital accumulation and the user cost: is there a heterogeneity bias?," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2017-11, Dec.
• Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017, "Tax Bunching by Owners of Small Corporations," De Economist, Springer, volume 165, issue 4, pages 411-438, December, DOI: 10.1007/s10645-017-9303-x.
• Veronika Solilová & Danuše Nerudová & Marian Dobranschi, 2017, "Sustainability-oriented future EU funding: a financial transaction tax," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 44, issue 4, pages 687-731, November, DOI: 10.1007/s10663-017-9391-5.
• Margaret K. McKeehan & George R. Zodrow, 2017, "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 1, pages 1-35, February, DOI: 10.1007/s10797-016-9414-3.
• Jie Ma, 2017, "Double-edged incentive competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 2, pages 282-312, April, DOI: 10.1007/s10797-016-9409-0.
• Peter Birch Sørensen, 2017, "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 731-753, September, DOI: 10.1007/s10797-016-9432-1.
• Johannes Becker & Michael Kriebel, 2017, "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 800-816, September, DOI: 10.1007/s10797-016-9437-9.
• Sandy Fréret & Denis Maguain, 2017, "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 1100-1140, December, DOI: 10.1007/s10797-016-9429-9.
• Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017, "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 927-961, December, DOI: 10.1007/s10797-017-9441-8.
• Sergio Galletta & Agustin Redonda, 2017, "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 962-996, December, DOI: 10.1007/s10797-017-9446-3.
• Yingyi Tsai & Arijit Mukherjee, 2017, "Domestic patenting systems and foreign licensing choices," Journal of Economics, Springer, volume 121, issue 2, pages 173-191, June, DOI: 10.1007/s00712-017-0523-y.
• Karsten Mause & Friedrich Gröteke, 2017, "The Economic Approach to European State Aid Control: A Politico-Economic Analysis," Journal of Industry, Competition and Trade, Springer, volume 17, issue 2, pages 185-201, June, DOI: 10.1007/s10842-016-0230-3.
• Augusto Cerqua & Guido Pellegrini, 2017, "Industrial policy evaluation in the presence of spillovers," Small Business Economics, Springer, volume 49, issue 3, pages 671-686, October, DOI: 10.1007/s11187-017-9855-9.
• Hayato Kato & Hirofumi Okoshi, 2017, "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-016, Apr.
• Etleva Bajrami, 2017, "The Impact of Corporate Income Tax on Wages and Employment," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 2, pages 104-109, June.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2017-04, May.
• Sevdalina Hristova, 2017, "A Review of the Cohesion Policy Impact on the Investment Activity of Construction Enterprises in Bulgaria," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 102, pages 9-12, November, DOI: 10.14659/worej.2017.102.01.
• Banai, Ádám & Lang, Péter & Nagy, Gábor & Stancsics, Martin, 2017, "A gazdaságfejlesztési célú EU-támogatások hatásvizsgálata a magyar kkv-szektorra
  [The effects of EU economic-development subsidies on micro, small and medium-sized firms in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 10, pages 997-1029, DOI: 10.18414/KSZ.2017.10.997.
• Muraközy, Balázs & Reizer, Balázs, 2017, "A magyar vállalati adózás heterogenitása
  [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 12, pages 1233-1264, DOI: 10.18414/KSZ.2017.12.1233.
• Nelson WAWIRE, 2017, "Determinants of value added tax revenue in Kenya," Journal of Economics Library, KSP Journals, volume 4, issue 3, pages 322-344, September.
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• Misato Sato, Karsten Neuhoff, Vera Zipperer, 2017, "Benchmarks for emissions trading – general principles for emissions scope," GRI Working Papers, Grantham Research Institute on Climate Change and the Environment, number 321, Dec.
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• Gebhardt Heinz & Siemers Lars-H. R., 2017, "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 66, issue 1, pages 1-35, April, DOI: 10.1515/zfwp-2017-0003.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017, "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201732.
• Veronika Nálepová, 2017, "Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 3, issue 2, pages 132-147, DOI: 10.11118/ejobsat.v3i2.104.
• Osiris J. Parcero, 2017, "Optimal National Policies towards Multinationals when Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 73, issue 3, pages 292-316, September, DOI: 10.1628/001522117X14932991128985.
• Rishi R. Sharma, 2017, "Taxing and Subsidizing Foreign Investors," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 73, issue 4, pages 402-423, December, DOI: 10.1628/001522117X15052857415062.
• Ádám Banai & Péter Lang & Gábor Nagy & Martin Stancsics, 2017, "Impact evaluation of EU subsidies for economic development on the Hungarian SME sector," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2017/8.
• John Restrepo & Luis Gómez, 2017, "Principio de reserva de ley en Colombia a partir del análisis de tributos municipales. caso municipios de Caldas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 8-31, Septiembr.
• Romain Houssa & Kelbesa Megersa, 2017, "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers, University of Namur, Department of Economics, number 0115, Feb.
• Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017, "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers, University of Namur, Department of Economics, number 0122, Oct.
• Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017, "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 1001-1018, Julio-Sep.
• Robert A. Moffitt, 2017, "Tax Policy and the Economy, Volume 31," NBER Books, National Bureau of Economic Research, Inc, number moff-4, December.
• Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017, "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers, National Bureau of Economic Research, Inc, number 23064, Jan.
• Alexander Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," NBER Working Papers, National Bureau of Economic Research, Inc, number 23152, Feb.
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• Angel Cuevas & Ruben Cuevas & Andrea Lassmann & Federica Liberini & Antonio Russo, 2017, "The Taxman calls. How does Facebook answer? Global Effects of Taxation on Online Advertising," Working Papers, NET Institute, number 17-09, Sep.
• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1-2, pages 140-147.
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 155-170, March, DOI: 10.17310/ntj.2017.1.06.
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• Nikolay Velichkov & Kristina Stefanova, 2017, "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
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• Marcella Nicolini & Carlo Scarpa & Paola Valbonesi, 2017, "Determinants of state aid to firms: the case of the European automotive industry," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 26, issue 3, pages 399-420.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2017, "The effects of special economic zones on employment and investment: a spatial panel modeling perspective," Journal of Economic Geography, Oxford University Press, volume 17, issue 3, pages 571-605.
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• Grazia Rapisarda & Eleonora Patacchini & University of Southampton, 2003, "A Study of the Effectiveness of Credit Subsidies: Evidence from a Panel of Italian Firms," Economics Series Working Papers, University of Oxford, Department of Economics, number 153, Mar.
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• Nagy, László, 2017, "Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow – International comparison within the CEE region," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 22-38.
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