Research classified by Journal of Economic Literature (JEL) codes

2017

• 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, Institute of Labor Economics (IZA), 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.
• Sarah Clifford, 2017, "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 17-02, Feb.
• Samiksha Agarwal & Lekha S. Chakraboty, 2017, "Corporate Tax Incidence in India," Economics Working Paper Archive, Levy Economics Institute, number wp_898, Oct.
• 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.
• Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017, "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 17-18.
• 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, September.
• 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.
• Christopher L. House & Ana-Maria Mocanu & Matthew D. Shapiro, 2017, "Stimulus Effects of Investment Tax Incentives: Production versus Purchases," NBER Working Papers, National Bureau of Economic Research, Inc, number 23391, May.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017, "Getting into the Weeds of Tax Invariance," NBER Working Papers, National Bureau of Economic Research, Inc, number 23632, Jul.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2017, "The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 23653, Aug.
• Zadia M. Feliciano & Andrew Green, 2017, "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 23681, Aug.
• Alan J. Auerbach, 2017, "Demystifying the Destination-Based Cash-Flow Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 23881, Sep.
• Casey B. Mulligan, 2017, "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Working Papers, National Bureau of Economic Research, Inc, number 24037, Nov.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers, National Bureau of Economic Research, Inc, number 24049, Nov.
• 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.
• Jost H. Heckemeyer & Ruud A. de Mooij, 2017, "Taxation and Corporate Debt: Are Banks Any Different?," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 53-76, March, DOI: 10.17310/ntj.2017.1.02.
• 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.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe & Carlo Menon, 2017, "Tax planning by multinational firms: Firm-level evidence from a cross-country database," OECD Economics Department Working Papers, OECD Publishing, number 1355, Feb, DOI: 10.1787/9ea89b4d-en.
• Stéphane Sorbe & Åsa Johansson & Øystein Bieltvedt Skeie, 2017, "Debt and tax planning by multinationals," OECD Economics Department Working Papers, OECD Publishing, number 1357, Feb, DOI: 10.1787/b524037b-en.
• Øystein Bieltvedt Skeie, 2017, "International differences in corporate taxation, foreign direct investment and tax revenue," OECD Economics Department Working Papers, OECD Publishing, number 1359, Feb, DOI: 10.1787/ddd8669b-en.
• Falilou Fall & Christine Lewis, 2017, "Fostering Productivity for Income Convergence in the Czech Republic," OECD Economics Department Working Papers, OECD Publishing, number 1362, Jan, DOI: 10.1787/4607b955-en.
• Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017, "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers, OECD Publishing, number 1389, Jun, DOI: 10.1787/5e542f11-en.
• Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017, "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers, OECD Publishing, number 1447, Dec, DOI: 10.1787/c57eaa14-en.
• Christine Lewis & Boingotlo Gasealahwe, 2017, "Lowering barriers to entrepreneurship and promoting small business growth in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1449, Dec, DOI: 10.1787/d60e254f-en.
• Šárka Sobotovičová, 2017, "Uplatnění DPH v zemích OECD," Working Papers, Silesian University, School of Business Administration, number 0040, Jul.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2017, "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers, University of Ottawa, Department of Economics, number 1713E.
• Jarkko Harju & Seppo Kari, 2017, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, volume 63, issue 1, pages 45-77.
• Simon Bösenberg & Peter H. Egger, 2017, "R&D tax incentives and the emergence and trade of ideas," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 32, issue 89, pages 39-80.
• 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.
• Judith Freedman, 2017, "Tax and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue suppl_1, pages 79-90.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017, "Tax Rates and Corporate Decision-making," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3128-3175.
• Martin Jacob & Roni Michaely, 2017, "Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3176-3222.
• Constantin Sergiu-Bogdan Constantin, 2017, "The Right for Deducting VAT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 456-461, June.
• Cuceu IonuÅ£-Constantin & Văidean Viorela-Ligia & MaÅŸca Simona-Gabriela, 2017, "Some Insights of Value-Added Tax Gap," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 547-552, December.
• Teodorescu Mihaela & Istudor Ileana Iulia, 2017, "Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 655-661, December.
• 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.
• Simon Munongo, & Olusegun Ayo Akanbi & Zurika Robinson, 2017, "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 2, pages 152-168, May, DOI: 10.15208/beh.2017.12.
• 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.
• Csoma, Róbert, 2017, "The Correlations of Corporate Investments, European Union Grants and Competitiveness," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 39-49.
• Spencer, Adam, 2017, "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," MPRA Paper, University Library of Munich, Germany, number 78990, May.
• McGee, M Kevin, 2017, "The economic distortions of a border-adjusted corporate cash flow tax," MPRA Paper, University Library of Munich, Germany, number 79275, Apr.
• Gitaru, Kelvin, 2017, "The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME's in Nairobi Central Business District)," MPRA Paper, University Library of Munich, Germany, number 80344, Jul.
• Arteaga, Julio Cesar & Flores, Daniel & Luna, Edgar, 2017, "The effect of a soft-drink tax in Mexico: a time series approach," MPRA Paper, University Library of Munich, Germany, number 80831, Aug.
• Bawa, Siraj, 2017, "Corporate Taxation in the Open Economy without Pareto," MPRA Paper, University Library of Munich, Germany, number 80857, Jun, revised Aug 2017.
• Mukherjee, Sacchidananda & Rao, R. Kavita, 2017, "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper, University Library of Munich, Germany, number 81236, Sep.
• González-Laxe, Fernando & Armesto-Pina, José Francisco & Sánchez-Fernández, Patricio, 2017, "Los salarios en Galicia. Una visión a través de las fuentes estadísticas
  [The wages in Galicia. A vision through statistical sources]," MPRA Paper, University Library of Munich, Germany, number 83316, Dec.
• Olena, Sokolovska, 2017, "Corporate tax incidence and its implications for the labor market," MPRA Paper, University Library of Munich, Germany, number 83401, Dec.
• Tedds, Lindsay M., 2017, "The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward," MPRA Paper, University Library of Munich, Germany, number 96912, Dec, revised 17 Dec 2017.
• Chapman, Larry & McKenzie, Ken & Porter, Shawn & Tedds, Lindsay M., 2017, "Tax Policy Forum: Review of Tax Expenditures, Budget 2016," MPRA Paper, University Library of Munich, Germany, number 96926, Jul.
• Marina Purina, 2017, "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 51-69, DOI: 10.18267/j.efaj.177.
• Hulya Celebi & Sabina Hodžić, 2017, "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 17-31, DOI: 10.18267/j.efaj.185.
• Vít Jedlička, 2017, "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 4, pages 31-46, DOI: 10.18267/j.efaj.199.
• Halit Yanikkaya & Hasan Karaboga, 2017, "The Effectiveness of Investment Incentives in the Turkish Manufacturing Industry," Prague Economic Papers, Prague University of Economics and Business, volume 2017, issue 6, pages 744-760, DOI: 10.18267/j.pep.641.
• Peter Krištofík & Michal Ištok & Gabriela Nedelová, 2017, "Motívy zakladania onshore a offshore spoločností slovenskými podnikmi v roku 2014
  [Motives of Establishing of New Onshore and Offshore Companies by the Slovak Enterprises in 2014]," Politická ekonomie, Prague University of Economics and Business, volume 2017, issue 2, pages 198-216, DOI: 10.18267/j.polek.1136.
• Athiphat Muthitacharoen, 2017, "Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 65, Jul.
• Bock, Carolin & Watzinger, Martin, 2017, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 30, Apr.
• Yicheng Wang, 2017, "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 26, pages 19-39, October, DOI: 10.1016/j.red.2017.02.010.
• Sergio Ocampo & Gueorgui Kambourov & Daphne Chen & Burhanettin Kuruscu & Fatih Guvenen, 2017, "Use It or Lose It: Efficiency Gains from Wealth Taxation," 2017 Meeting Papers, Society for Economic Dynamics, number 913.
• Analaura Medina Conde & Uziel Flores Ilhuicatzi, 2017, "Situacion fiscal de la Empresa en Mexico respecto del Impuesto Sobre la Renta," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), volume 5, issue 1, pages 61-82, May, DOI: 10.5281/zenodo.7506778.
• Aleksandra Klofat, 2017, "Corporate Tax Rates and Regional Integration : Evidence from Transition Countries," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 32, issue 1, pages 01-34.
• Sabina Hodzic & Hulya Celebi, 2017, "Value-Added Tax And Its Efficiency: Eu–28 And Turkey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 8, issue 2, pages 79-90.
• Sebastian Schiweck, 2017, "Einfluss der chinesischen Wirtschaftspolitik auf den europäischen Industriestandort," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 31-36.
• Niamh Hardiman & Saliha Metinsoy, 2017, "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Open Access publications, Research Repository, University College Dublin, number 10197/9205, Oct.
• Aleksander £aszek, 2017, "Economic policy, the international environment and the state of Poland’s public finances: Scenarios," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0146, Mar.
• Tomasz Michalik, 2017, "How the European Commission and European countries fight VAT fraud," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0147, Jun.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 472, Apr, revised 19 Mar 2019.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2017, "Public R&D Subsidies: Collaborative versus Individual Place-Based Programs for SMEs," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 488, Nov.
• RITA Koroseczné Dr. Pavlin & ANETT Parádi-Dolgos & ZOLTÁN Sipiczki, 2017, "Crop insurance market in Hungary," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207521, May.
• RITA Koroseczné Dr. Pavlin & ANETT Parádi-Dolgos & ZOLTÁN Sipiczki, 2017, "Crop insurance market in Hungary," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 5, issue 1, pages 70-79, May.
• Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2017, "The Macroeconomic Effects of Income and Consumption Tax Changes," Working Papers, The University of Sheffield, Department of Economics, number 2017008, Feb.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017, "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 182-17.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2017-04, Apr, revised Apr 2017.
• Shigeaki Ogibayashi & Kosei Takashima, 2017, "Influential factors responsible for the effect of tax reduction on GDP," Evolutionary and Institutional Economics Review, Springer, volume 14, issue 2, pages 431-449, December, DOI: 10.1007/s40844-017-0080-7.
• Wenhua Di & Daniel L. Millimet, 2017, "Targeted business incentives and the debt behavior of households," Empirical Economics, Springer, volume 52, issue 3, pages 1115-1142, May, DOI: 10.1007/s00181-016-1188-z.
• Teresa Romano & Tim Mennel & Sara Scatasta, 2017, "Comparing feed-in tariffs and renewable obligation certificates: the case of repowering wind farms," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 44, issue 3, pages 291-314, September, DOI: 10.1007/s40812-017-0071-z.
• Mini P. Thomas, 2017, "Empirics of service taxation in India: a macroeconomic perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, volume 19, issue 1, pages 143-160, April, DOI: 10.1007/s40847-017-0036-0.
• Kelvin K. F. Law & Lillian F. Mills, 2017, "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, volume 22, issue 1, pages 141-184, March, DOI: 10.1007/s11142-016-9373-z.
• Terry Shevlin & Jacob Thornock & Braden Williams, 2017, "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, volume 22, issue 2, pages 577-607, June, DOI: 10.1007/s11142-017-9390-6.
• Michelle Hanlon & Edward L. Maydew & Daniel Saavedra, 2017, "The taxman cometh: Does tax uncertainty affect corporate cash holdings?," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1198-1228, September, DOI: 10.1007/s11142-017-9398-y.
• Deborah Schanz & Andreas Dinkel & Sara Keller, 2017, "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, volume 11, issue 1, pages 251-297, January, DOI: 10.1007/s11846-016-0190-3.
• Annika Hegemann & Angela Kunoth & Kristina Rupp & Caren Sureth-Sloane, 2017, "Hold or sell? How capital gains taxation affects holding decisions," Review of Managerial Science, Springer, volume 11, issue 3, pages 571-603, July, DOI: 10.1007/s11846-016-0197-9.
• Johannes Becker & Joachim Englisch, 2017, "Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co
  [A Bigger Piece of the Pie — Taxing the Profits of Internet Giants]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 11, pages 801-808, November, DOI: 10.1007/s10273-017-2217-z.
• Johannes Becker & Joachim Englisch, 2017, "Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU
  [The Radical Tax Plans of the US Republicans and the Consequences for the EU]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 2, pages 103-110, February, DOI: 10.1007/s10273-017-2091-8.
• Michael Hüther & Sebastian Dullien & Henning Klodt & Carsten Hefeker & Ansgar Belke & Hans-Peter Burghof, 2017, "Richtungswechsel in den USA — Folgen der neuen Präsidentschaft für die Wirtschaft
  [Change of Direction in the US — Implications of the New Presidency for the Economy]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 3, pages 159-179, March, DOI: 10.1007/s10273-017-2104-7.
• Stefan Homburg & Julia Knolle, 2017, "Das Rätsel der Niedrigzinsphase
  [The Conundrum of Low Interest Rates]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 4, pages 290-293, April, DOI: 10.1007/s10273-017-2132-3.
• Joachim Englisch, 2017, "Steuer- und wirtschaftspolitische Bedeutung von Patentboxen im Post-BEPS-Zeitalter
  [Do Patent Boxes Still Make Sense Under the OECD-BEPS Nexus Approach?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 8, pages 577-583, August, DOI: 10.1007/s10273-017-2179-1.
• Oliver Koppel & Alexander Brem & Peter M. Bican, 2017, "Forschungsförderung in Deutschland — effektiv und zielgerichtet?
  [Research Funding — Effective and Well Targeted?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 9, pages 611-620, September, DOI: 10.1007/s10273-017-2187-1.
• Luca Rebeggiani & Markus Breuer, 2017, "Neue Ordnung, neues Glück?
  [New Rules, New Luck? Regulatory and Fiscal Aspects of the German Sports Betting Market]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 9, pages 655-663, September, DOI: 10.1007/s10273-017-2193-3.
• Groenewegen, Jesse & Wierts, Peter, 2017, "Two Big Distortions: Bank Incentives for Debt Financing," ESRB Working Paper Series, European Systemic Risk Board, number 53, Aug.
• Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017, "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 67, Mar.
• Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017, "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 69, Jul.
• Dondena & CASE & IEB & PWC, 2017, "Literature review on taxation, entrepreneurship and collaborative economy," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 70, Nov.
• Zew, 2017, "Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0074, Nov.
• European Commission, 2017, "Tax Policies in the European Union: 2017 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2017, Dec.
• European Commission, 2017, "Taxation trends in the European Union: 2017 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2017, Jul.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper, Tilburg University, Center for Economic Research, number 2017-022.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number 27bcdae9-6609-40d5-95df-d.
• Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017, "Tax bunching by owners of small corporations," Other publications TiSEM, Tilburg University, School of Economics and Management, number 58e79329-7324-4083-991b-d.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2017, "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," The Review of Economics and Statistics, MIT Press, volume 99, issue 5, pages 926-943, December.
• Pavan, Giulia, 2017, "Green Car Adoption and the Supply of Alternative Fuels," TSE Working Papers, Toulouse School of Economics (TSE), number 17-875, Dec.
• James Alm & Mir Ahmad Khan, 2017, "Tax Policy Effects on Business Incentives in Pakistan," Working Papers, Tulane University, Department of Economics, number 1705, Jul.
• Supriya Kapoor, 2017, "Balance sheet strength and the bank-lending channel: evidence from an emerging market," Working Papers, Geary Institute, University College Dublin, number 201709, Nov.
• Niamh Hardiman & Saliha Metinsoy, 2017, "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Working Papers, Geary Institute, University College Dublin, number 201710, 10.
• Conor Clarke & Wojciech Kopczuk, 2017, "Business Income and Business Taxation in the United States since the 1950s," Tax Policy and the Economy, University of Chicago Press, volume 31, issue 1, pages 121-159, DOI: 10.1086/691085.
• Luis Felipe Brito-Gaona & Emma M. Iglesias, 2017, "Inversión privada, gasto público y presión tributaria en América Latina," Estudios de Economia, University of Chile, Department of Economics, volume 44, issue 2 Year 20, pages 131-156, December.
• Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/254377, Mar.
• DUMITRU, Marin, 2017, "Implications Of Money Laundering On The National Economy," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 56-59.
• Jasiniak Magdalena & Koziński Jakub, 2017, "Tax incentives as an instrument attracting investors to Special Economic Zones," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 13, issue 2, pages 36-44, December, DOI: 10.1515/fiqf-2016-0021.
• Creedy, John & Gemmell, Norman, 2017, "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20292.
• Adhikari, Bibek & Alm, James, 2017, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20294.
• Bruhn,Miriam & Mckenzie,David J., 2017, "Can grants to consortia spur innovation and science-industry collaboration? : regression-discontinuity evidence from Poland," Policy Research Working Paper Series, The World Bank, number 7934, Jan.
• Julia Braun & Martin Zagler, 2017, "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp242, Mar.
• Braun, Julia & Zagler, Martin, 2017, "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series, WU Vienna University of Economics and Business, number 242, Mar.
• Adam Pilny, 2017, "Explaining Differentials in Subsidy Levels Among Hospital Ownership Types in Germany," Health Economics, John Wiley & Sons, Ltd., volume 26, issue 5, pages 566-581, May, DOI: 10.1002/hec.3327.
• Sophia Chen & Estelle P. Dauchy, 2017, "Tax‐Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Southern Economic Journal, John Wiley & Sons, volume 83, issue 4, pages 972-992, April, DOI: 10.1002/soej.12203.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017, "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1135.
• Maier, Christoph & Schanz, Deborah, 2017, "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 215.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Petutschnig, Matthias & Rünger, Silke, 2017, "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 221.
• Mehrmann, Annika & Sureth-Sloane, Caren, 2017, "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 222.
• Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren, 2017, "What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 223.
• Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2017, "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Discussion Papers, Deutsche Bundesbank, number 14/2017.
• Brüggemann, Julia & Proeger, Till, 2017, "The effectiveness of public subsidies for private innovations: An experimental approach," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 266, revised 2017.
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/19.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 12-2017.
• Dekker, Vincent & Strohmaier, Kristina, 2017, "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 32-2017.
• Buiter, Willem H., 2017, "Exchange rate implications of Border Tax Adjustment neutrality," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2017-10.