Research classified by Journal of Economic Literature (JEL) codes

2018

• Egebark, Johan & Kaunitz, Niklas, 2018, "Payroll taxes and youth labor demand," Labour Economics, Elsevier, volume 55, issue C, pages 163-177, DOI: 10.1016/j.labeco.2018.10.001.
• Langer, Sebastian & Korzhenevych, Artem, 2018, "The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria," Land Use Policy, Elsevier, volume 77, issue C, pages 279-287, DOI: 10.1016/j.landusepol.2018.05.052.
• Zaman, Qamar Uz & Hassan, M. Kabir & Akhter, Waheed & Meraj, M.A., 2018, "From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation," Pacific-Basin Finance Journal, Elsevier, volume 52, issue C, pages 144-162, DOI: 10.1016/j.pacfin.2017.01.003.
• Benhassine, Najy & McKenzie, David & Pouliquen, Victor & Santini, Massimiliano, 2018, "Does inducing informal firms to formalize make sense? Experimental evidence from Benin," Journal of Public Economics, Elsevier, volume 157, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2017.11.004.
• Haan, Peter & Simmler, Martin, 2018, "Wind electricity subsidies — A windfall for landowners? Evidence from a feed-in tariff in Germany," Journal of Public Economics, Elsevier, volume 159, issue C, pages 16-32, DOI: 10.1016/j.jpubeco.2018.01.011.
• Suárez Serrato, Juan Carlos & Zidar, Owen, 2018, "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, volume 167, issue C, pages 158-176, DOI: 10.1016/j.jpubeco.2018.09.006.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2018, "Fiscal competition and public debt," Journal of Public Economics, Elsevier, volume 168, issue C, pages 47-61, DOI: 10.1016/j.jpubeco.2018.10.001.
• Siggelkow, Benjamin Florian, 2018, "Tax competition and the implications of national tax policy coordination in the presence of fiscal federalism," Regional Science and Urban Economics, Elsevier, volume 73, issue C, pages 17-29, DOI: 10.1016/j.regsciurbeco.2018.07.004.
• Grilli, Luca & Murtinu, Samuele, 2018, "Selective subsidies, entrepreneurial founders' human capital, and access to R&D alliances," Research Policy, Elsevier, volume 47, issue 10, pages 1945-1963, DOI: 10.1016/j.respol.2018.07.001.
• Montmartin, Benjamin & Herrera, Marcos & Massard, Nadine, 2018, "The impact of the French policy mix on business R&D: How geography matters," Research Policy, Elsevier, volume 47, issue 10, pages 2010-2027, DOI: 10.1016/j.respol.2018.07.009.
• Lee, Daeyong, 2018, "Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act," Research Policy, Elsevier, volume 47, issue 5, pages 854-871, DOI: 10.1016/j.respol.2018.02.010.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018, "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, volume 54, issue C, pages 299-310, DOI: 10.1016/j.iref.2017.09.012.
• Xu, Lili & Lee, Sang-Ho, 2018, "Environmental policies with excess burden of taxation in free-entry mixed markets," International Review of Economics & Finance, Elsevier, volume 58, issue C, pages 1-13, DOI: 10.1016/j.iref.2018.02.020.
• Clemente-Almendros, José A. & Sogorb-Mira, Francisco, 2018, "Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 162-175, DOI: 10.1016/j.rcsar.2018.05.001.
• Ciccone, Alice, 2018, "Environmental effects of a vehicle tax reform: Empirical evidence from Norway," Transport Policy, Elsevier, volume 69, issue C, pages 141-157, DOI: 10.1016/j.tranpol.2018.05.002.
• Llambí, Cecilia & Rius, Andrés & Carbajal, Fedora & Carrasco, Paula & Cazulo, Paola, 2018, "Are tax credits effective in developing countries? The recent Uruguayan experience," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123057, Apr.
• Lawless, Martina & McCoy, Daire & Morgenroth, Edgar L. W. & O’Toole, Conor M., 2018, "Corporate tax and location choice for multinational firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 85973, Jan.
• Hearson, Martin, 2018, "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87762, Mar.
• Poonyawat Sreesing, 2018, "Taxes and risk-taking behavior: evidence from mergers and acquisitions in the G7 nations," Journal of Risk Finance, Emerald Group Publishing Limited, volume 19, issue 3, pages 277-294, August, DOI: 10.1108/JRF-12-2016-0170.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Tsuyoshi Kawase & Masahito Ambashi, 2018, "Disciplines on State-Owned Enterprises under the Trans-Pacific Partnership Agreement: Overview and Assessment," Working Papers, Economic Research Institute for ASEAN and East Asia (ERIA), number DP-2017-13, Feb.
• Petr Jansky & Marek Sedivy, 2018, "Estimating the Revenue Costs of Tax Treaties in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/19, Aug, revised Aug 2018.
• Petr Jansky, 2018, "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/38, Dec, revised Dec 2018.
• Kari, Seppo & Laitila, Jussi & Ropponen, Olli, 2018, "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," Working Papers, VATT Institute for Economic Research, number 110.
• Karel Mertens & Morten O. Ravn, 2018, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply to Jentsch and Lunsford," Working Papers, Federal Reserve Bank of Dallas, number 1805, May, DOI: 10.24149/wp1805r1.
• E. Mark Curtis & Ryan A. Decker, 2018, "Entrepreneurship and State Taxation," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-003, Jan, DOI: 10.17016/FEDS.2018.003.
• Andrew C. Chang, 2018, "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-041, Jun, DOI: 10.17016/FEDS.2018.041.
• Sungki Hong & Terry S. Moon, 2018, "Capital Gains Taxation and Investment Dynamics," Working Papers, Federal Reserve Bank of St. Louis, number 2018-31, Oct, revised 12 Dec 2019, DOI: 10.20955/wp.2018.031.
• Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2018, "What Do Survey Data Tell Us about U.S. Businesses?," Staff Report, Federal Reserve Bank of Minneapolis, number 568, Jun, DOI: 10.21034/sr.568.
• Nicole Gorton & Gizem Koşar & Richard Peach, 2018, "How Will the New Tax Law Affectt Homeowners in High Tax States? It Depends," Liberty Street Economics, Federal Reserve Bank of New York, number 20180411, Apr.
• Diego Aragon & Anna Kovner & Vanesa Sanchez & Peter Van Tassel, 2018, "Tax Reform's Impact on Bank and Corporate Cyclicality," Liberty Street Economics, Federal Reserve Bank of New York, number 20180716, Jul.
• Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan, 2018, "Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 38-52, August, DOI: 10.31107/2075-1990-2018-4-38-52.
• Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018, "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October, DOI: 10.31107/2075-1990-2018-5-108-119.
• Azamat B. Berberov & Nikolay S. Milogolov, 2018, "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December, DOI: 10.31107/2075-1990-2018-6-47-58.
• Mihaela Teodorescu & Mihai Mieilă, 2018, "Fiscalitatea și costul leasingului în România: o examinare analitică," Journal of Financial Studies, Institute of Financial Studies, volume 5, issue 3, pages 245-260, June.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Trunin Pavel & Tsukhlo Sergey & Kiyutsevskaya Anna & Poliakova Aleksandra & Polbin Andrei, 2018, "Monitoring of Russia's Economic Outlook," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 1-18, June.
• Milogolov Nikolai, 2018, "INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS," Working Papers, Gaidar Institute for Economic Policy, number wpaper-2018-328, revised 2018.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The Impact of the French Policy Mix on Business R&D: How Geography Matters," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2018-09, Mar.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D: How geography matters," Post-Print, HAL, number hal-01847012, Dec, DOI: 10.1016/j.respol.2018.07.009.
• Ernest Miguelez & Ufuk Akcigit & Stefanie Stantcheva & Valerio Sterzi & Santiago Caicedo, 2018, "Dancing with the Stars: Innovation Through Interactions," Post-Print, HAL, number hal-02274133.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Post-Print, HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D: How geography matters," Sciences Po Economics Publications (main), HAL, number hal-01847012, Dec, DOI: 10.1016/j.respol.2018.07.009.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D : how geography matters," Sciences Po Economics Publications (main), HAL, number hal-03471715, Mar.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018, "The impact of the French policy mix on business R&D : how geography matters," Working Papers, HAL, number hal-03471715, Mar.
• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018, "A Theory of Social Finance," Working Papers, HAL, number halshs-01717167, Feb.
• Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018, "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers, HAL, number halshs-01851492, Jul.
• Falk, Martin & Svensson, Roger, 2018, "Allocation of R&D Grants in the Business Sector," Working Paper Series, Research Institute of Industrial Economics, number 1231, Sep.
• Møen, Jarle, 2018, "Corporate returns to subsidized R&D projects: Direct grants vs tax credit financing," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/9, May.
• Polakova, Aija, 2018, "Name and shame? Evidence from the European Union tax haven blacklist," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/18, Dec.
• Lund, Diderik, 2018, "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum, Oslo University, Department of Economics, number 3/2018, Feb.
• Aaron Sojourner & José Pacas, 2018, "The Relationship between Union Membership and Net Fiscal Impact," Working Papers, Human Capital and Economic Opportunity Working Group, number 2018-015, Mar.
• Luciano Fanti & Domenico Buccella, 2018, "Social Welfare and Profit-Sharing Rule in a Unionised Duopoly with Profit Tax/Subsidy," Hacienda Pública Española / Review of Public Economics, IEF, volume 226, issue 3, pages 59-84, September.
• Yuriy Hershman, 2018, "Regulatory and Legal Framework for Control of Value Added Tax in Agriculture," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 69-75, June.
• Alvaro Rivera Guerrero & Felix Hablich Sanchez & Logan Berni Moran, 2018, "Electronic Money Tax Benefits, Dinero Electronico: Beneficios Tributarios," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 1, pages 77-92.
• Dayanna Carolina Barzallo Torres & Jorge Luis Garcia Bacuilima, & Juan Pablo Vazquez Loaiza, 2018, "The Drawback Incentive In Flower Growing Companies Of Azuay S Province: A Swot Analysis Through The Delphi Method El Incentivo Drawback En Empresas Floricolas De La Provincia Del Azuay: Un Foda A Traves Del Metodo Delphi," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 7, pages 37-52.
• Stjepan Srhoj & Bruno Skrinjaric & Sonja Radas, 2018, "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Working Papers, The Institute of Economics, Zagreb, number 1802, May.
• Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018, "Should there be lower taxes on patent income?," IFS Working Papers, Institute for Fiscal Studies, number W18/19, Jul.
• Lucie Gadenne, 2018, "Can rationing increase welfare? Theory and an application to India's ration shop system," IFS Working Papers, Institute for Fiscal Studies, number W18/21, Sep.
• James O’Donovan & Hannes F. Wagner & Stefan Zeume, 2018, "The Value of Offshore Secrets: Evidence from the Panama Papers," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 634.
• Ruud A. de Mooij & Ms. Li Liu, 2018, "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers, International Monetary Fund, number 2018/069, Mar.
• Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018, "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers, International Monetary Fund, number 2018/168, Jul.
• Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018, "A Destination-Based Allowance for Corporate Equity," IMF Working Papers, International Monetary Fund, number 2018/239, Nov.
• Pietro Dallari & Mr. Nicolas End & Fedor Miryugin & Alexander F. Tieman & Mr. Seyed Reza Yousefi, 2018, "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers, International Monetary Fund, number 2018/257, Dec.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers, IZA Network @ LISER, number 11599, Jun.
• Mircan TOKATLIOÄLU & 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.

2017

• Narongsak Jukrkorn, 2017, "The Guidelines Fot Strenghtening Agricultural Cooperatives In The Asean Region," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 204-210, September, DOI: 10.12955/cbup.v5.926.
• Jozef Klučka, 2017, "Risks Of Regulation In Network Industry – Case Of The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 228-231, September, DOI: 10.12955/cbup.v5.930.
• Angelika Kútna & Norbert Gyurián, 2017, "The Impact Of Value Added Tax On Cash Flows Of Road Traffic Companies In The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 254-260, September, DOI: 10.12955/cbup.v5.935.
• Mirjana Nedovic, 2017, "Communication Management To Increase The Attractiveness And Profit Of Fitness Centers," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 326-330, September, DOI: 10.12955/cbup.v5.946.
• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1-2, pages 140-147.
• Chung Tran & Sebastian Wende, 2017, "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2017-652, Sep.
• Eric Zwick & James Mahon, 2017, "Tax Policy and Heterogeneous Investment Behavior," American Economic Review, American Economic Association, volume 107, issue 1, pages 217-248, January.
• Enrico Moretti & Daniel J. Wilson, 2017, "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," American Economic Review, American Economic Association, volume 107, issue 7, pages 1858-1903, July.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2017, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," American Economic Journal: Applied Economics, American Economic Association, volume 9, issue 2, pages 144-164, April.
• Christian Gillitzer, 2017, "Do Output Contractions Cause Investment in Fiscal Capacity?," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 2, pages 189-227, May.
• Sumit Agarwal & Nathan Marwell & Leslie McGranahan, 2017, "Consumption Responses to Temporary Tax Incentives: Evidence from State Sales Tax Holidays," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 1-27, November.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, , "Employment effects of CAP payments in the UK non-farm economy," 91st Annual Conference, April 24-26, 2017, Royal Dublin Society, Dublin, Ireland, Agricultural Economics Society, number 258637, DOI: 10.22004/ag.econ.258637.
• Munongo, Simon & Akanbi, Olusegun Ayo & Robinson, Zurika, 2017, "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 13, issue 2, DOI: 10.22004/ag.econ.264633.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, , "Employment effects of CAP payments in the UK non-farm economy," Lincoln Economics and Finance Agecon Working Papers, University of Lincoln, Lincoln International Business School, number 268008, DOI: 10.22004/ag.econ.268008.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, , "Taxes and the Location of Targets," Economic Research Papers, University of Warwick - Department of Economics, number 269311, DOI: 10.22004/ag.econ.269311.
• Borbála Szüle, 2017, "Solvency Effects of Taxation: A Comparison of Hungarian Banks and Insurance Companies," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 67, issue 1, pages 63-75, March.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Florin Dumiter & Stefania Jimon, 2017, "Avoidance of international double taxation. Taxation of business profits in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue 2, pages 237-250, December.
• Daniela MITRAN, 2017, "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 48, issue 4, pages 43-50, December.
• Yongzheng LiuAuthor-Email: yongzheng.liu@ruc.edu.cn & Jie Mao, 2017, "How do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1716, Aug.
• Inna Kiyanchuk, 2017, "Influence Of Customs Payments On The Economic Security Of The Country, Problems And Ways Of Overcoming," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 3, DOI: 10.30525/2256-0742/2017-3-3-32-37.
• Olha Zamaslo, 2017, "The Role Of The Corporate Income Tax In The State Budget Revenues Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-90-95.
• Enzo Mignarri, 2017, "The taxation of personnel incentive plans," BANCARIA, Bancaria Editrice, volume 11, pages 56-63, November.
• Anita Yadavalli, 2017, "The Effect of Enterprise Zone-Related Tax Savings on Economic Development: A Generalized Propensity Score Approach," Review of Economics & Finance, Better Advances Press, Canada, volume 10, pages 83-96, November.
• Leonardo Gambacorta & Giacomo Ricotti & Suresh Sundaresan & Zhenyu Wang, 2017, "The effects of tax on bank liability structure," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1101, Feb.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017, "The effect of corporate taxes on investment: Evidence from the Colombian firms," Borradores de Economia, Banco de la Republica de Colombia, number 1001, Jun, DOI: 10.32468/be.1001.
• Antonin Bergeaud & Simon Ray, 2017, "Adjustment Costs and Factor Demand: New Evidence From Firms Real Estate," Working papers, Banque de France, number 641.
• Alan J. Auerbach, 2017, "Demystifying the Destination-Based Cash-Flow Tax," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 48, issue 2 (Fall), pages 409-432.
• Leonardo Gambacorta & Giacomo Ricotti & Suresh Sundaresan & Zhenyu Wang, 2017, "The effects of tax on bank liability structure," BIS Working Papers, Bank for International Settlements, number 611, Feb.
• Oscar Amerighi & Giuseppe Feo, 2017, "Tax competition for foreign direct investments and the nature of the incumbent firm," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 4, pages 811-826, August.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Brüggemann Julia & Proeger Till, 2017, "The Effectiveness of Public Subsidies for Private Innovations. An Experimental Approach," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 17, issue 4, pages 1-21, October, DOI: 10.1515/bejeap-2016-0089.
• Silva Filipe & Carreira Carlos, 2017, "Financial Constraints: Do They Matter to Allocate R&D Subsidies?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 17, issue 4, pages 1-26, October, DOI: 10.1515/bejeap-2015-0186.
• Adrian Doru, Bîgioi & Cristina Elena, Bîgioi, 2017, "Harmonization Of National Rules With The New International Recommendations On Corporate Governance. Case Study From Insurance Companies In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 105-113.
• Congressional Budget Office, 2017, "International Comparisons of Corporate Income Tax Rates," Reports, Congressional Budget Office, number 52419, Mar.
• Congressional Budget Office, 2017, "An Analysis of Corporate Inversions," Reports, Congressional Budget Office, number 53093, Sep.
• Alex Laurin, 2017, "Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 493, October.
• Adam Found & Peter Tomlinson, 2017, "Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card," e-briefs, C.D. Howe Institute, number 269, Dec.
• Xavier Giroud & Joshua Rauh, 2017, "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 17-02, Jan.
• Ruud A. De Mooij & Shafik Hebous, 2017, "Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?," CESifo Working Paper Series, CESifo, number 6312.
• Sijbren Cnossen, 2017, "VAT and Agriculture: Lessons from Europe," CESifo Working Paper Series, CESifo, number 6350.
• Mohammed Mardan & Michael Stimmelmayr, 2017, "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series, CESifo, number 6368.
• Peter Egger & Michael Stimmelmayr, 2017, "Taxation and the Multinational Firm," CESifo Working Paper Series, CESifo, number 6384.
• Petter Osmundsen & Kjell Løvås & Magne Emhjellen, 2017, "Petroleum Tax Competition Subject ot Capital Rationing," CESifo Working Paper Series, CESifo, number 6390.
• Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2017, "Finders, Keepers?," CESifo Working Paper Series, CESifo, number 6435.
• Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series, CESifo, number 6558.
• Wolfram F. Richter, 2017, "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series, CESifo, number 6564.
• Dominika Langenmayr & Rebecca Lester, 2017, "Taxation and Corporate Risk-Taking," CESifo Working Paper Series, CESifo, number 6566.
• Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017, "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series, CESifo, number 6594.
• Dominika Langenmayr & Franz Reiter, 2017, "Trading Offshore: Evidence on Banks' Tax Avoidance," CESifo Working Paper Series, CESifo, number 6664.
• Johannes Becker & Ronald B. Davies, 2017, "Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information," CESifo Working Paper Series, CESifo, number 6699.
• Zareh Asatryan & Andreas Peichl, 2017, "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series, CESifo, number 6754.
• Dominika Langenmayr & Martin Simmler, 2017, "Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms," CESifo Working Paper Series, CESifo, number 6827.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 3.
• Marina Riem, 2017, "Essays on the Behavior of Firms and Politicians," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73, April.
• 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, February.
• 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 Rodríguez, 2017, "Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022868, May.
• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 11837, Feb.
• Buiter, Willem, 2017, "Exchange rate implications of Border Tax Adjustment Neutrality," CEPR Discussion Papers, Centre for Economic Policy Research, number 11885, Mar.
• Gambacorta, Leonardo & Sundaresan, Suresh & Ricotti, Giacomo & Wang, Zhenyu, 2017, "The effects of tax on bank liability structure," CEPR Discussion Papers, Centre for Economic Policy Research, number 11893, Mar.
• Ellul, Andrew & Pagano, Marco, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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.
• 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.
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• 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.
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• 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.
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• 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.
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