Research classified by Journal of Economic Literature (JEL) codes

2017

• 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, number 2017-10.
• Castillo Murciego, Ángela & López-Laborda, Julio, 2017, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-47, DOI: 10.5018/economics-ejournal.ja.2017-.
• Buiter, Willem H., 2017, "Exchange rate implications of Border Tax Adjustment neutrality," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-41, DOI: 10.5018/economics-ejournal.ja.2017-.
• López-Laborda, Julio & Peña, Guillermo, 2017, "Does financial VAT affect the size of the financial sector?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-28, DOI: 10.5018/economics-ejournal.ja.2017-.
• Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017, "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 698, DOI: 10.4419/86788812.
• Kohl, Miriam, 2017, "Trade, inequality, and the size of the welfare state," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 01/17.
• Kohl, Miriam, 2017, "Redistribution, selection, and trade," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 13/17.
• Langer, Sebastian & Korzhenevych, Artem, 2017, "The effect of land consumption on municipal tax revenue: Evidence from Bavaria," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 18/17.
• Reiter, Franz, 2017, "Avoiding Taxes: Banks' Use of Internal Debt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168115.
• Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168118.
• Holzmann, Carolin & Scholz, Hendrik & Kreidl, Felix & Büttner, Thiess, 2017, "Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168242.
• Janeba, Eckhard, 2017, "Regulatory Chill and the Effect of Investor State Dispute Settlements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168255.
• Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168302.
• Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017, "The use of SME tax incentives in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-006.
• Braun, Julia & Zagler, Martin, 2017, "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-011.
• Todtenhaupt, Maximilian & Voget, Johannes, 2017, "International taxation and productivity effects of M&As," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-014.
• Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph, 2017, "Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-019.
• Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017, "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-034.
• von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017, "International taxation and M&A prices," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-040.
• Koehler, Mila & Peters, Bettina, 2017, "Subsidized and non-subsidized R&D projects: Do they differ?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-042.
• Pfeiffer, Olena & Spengel, Christoph, 2017, "Tax incentives for research and development and their use in tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-046.
• von Hagen, Dominik & Harendt, Christoph, 2017, "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-062.
• Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017, "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-066.

2016

• Jarkko Harju & Tuomas Matikka, 2016, "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, volume 46, issue 1, pages 115-136, January, DOI: 10.1007/s11187-015-9679-4.
• Inés Butler & Gabriela Galassi & Hernán Ruffo, 2016, "Public funding for startups in Argentina: an impact evaluation," Small Business Economics, Springer, volume 46, issue 2, pages 295-309, February, DOI: 10.1007/s11187-015-9684-7.
• Rebel A. Cole & Hamid Mehran, 2016, "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, volume 46, issue 2, pages 215-237, February, DOI: 10.1007/s11187-015-9689-2.
• Rebel Cole & Hamid Mehran, 2016, "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, volume 46, issue 2, pages 215-237, February, DOI: 10.1007/s11187-015-9689-2.
• Inés Butler & Gabriela Galassi & Hernán Ruffo, 2016, "Public funding for startups in Argentina: an impact evaluation," Small Business Economics, Springer, volume 46, issue 2, pages 295-309, February, DOI: 10.1007/s11187-015-9684-7.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016, "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 10, issue 3, pages 129-137, October, DOI: 10.3929/ethz-a-005427569.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016, "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 16-416, Nov, DOI: 10.3929/ethz-a-010746460.
• Nuri BALTACI & Muhammet ÞAHÝN, 2016, "Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries," Turkish Economic Review, KSP Journals, volume 3, issue 4, pages 642-651, December.
• Tewodros Makonnen Gebrewolde & James Rockey, 2016, "The Effectiveness of Industrial Policy in Developing Countries: Causal Evidence from Ethiopian Manufacturing Firms," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 16/07, Apr.
• Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2016, "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," Discussion Papers in Economics, University of Munich, Department of Economics, number 27745, Apr.
• Antoine Dechezlepretre & Elias Einio & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D," GRI Working Papers, Grantham Research Institute on Climate Change and the Environment, number 230, Mar.
• Patrice Pierreti & Giuseppe Pulina & Skerdilajda Zanaj, 2016, "Tax havens compliance with international standards : a temporal perspective," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 16-07.
• Sergio Galletta & Agustin Redonda, 2016, "Corporate Flat Tax Reforms and Businesses' Location Choices. Evidence from Switzerland," IdEP Economic Papers, USI Università della Svizzera italiana, number 1602, Jan.
• Hentze Tobias, 2016, "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 65, issue 1, pages 001-021, May, DOI: 10.1515/zfwp-2016-0006.
• Kroh Tanja, 2016, "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 65, issue 1, pages 022-046, May, DOI: 10.1515/zfwp-2016-0007.
• Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016, "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 227.
• Gholami, Ahmad & Abasinejad, Hossein, 2016, "Implementation of Value-Added Tax on Iran Banking Services: An Application of DSGE Model," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 11, issue 3, pages 283-303, July.
• Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016, "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 2, pages 125-157, June, DOI: 10.1628/001522108X14617591044578.
• Tobias Lindhe & Jan Södersten, 2016, "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 2, pages 158-174, June, DOI: 10.1628/001522108X14617591044613.
• Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016, "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 3, pages 268-301, September, DOI: 10.1628/001522108X14646834385460.
• Jentsch, Carsten & Lunsford, Kurt G., 2016, "Proxy SVARs : asymptotic theory, bootstrap inference, and the effects of income tax changes in the United States," Working Papers, University of Mannheim, Department of Economics, number 16-10.
• Carlos Restrepo, 2016, "La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado 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 17, pages 30-56, Septiembr.
• Arindam Das-Gupta & Gemma B. Estrada & Donghyun Park, 2016, "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 1601, Jan.
• Stuart Adam & David Phillips & Barra Roantree, 2016, "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, National Bureau of Economic Research, Inc, "Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES)".
• Conor Clarke & Wojciech Kopczuk, 2016, "Business Income and Business Taxation in the United States since the 1950s," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 31".
• Eric Zwick & James Mahon, 2016, "Tax Policy and Heterogeneous Investment Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 21876, Jan.
• Philippe Aghion & Ufuk Akcigit & Julia Cagé & William R. Kerr, 2016, "Taxation, Corruption, and Growth," NBER Working Papers, National Bureau of Economic Research, Inc, number 21928, Jan.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2016, "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," NBER Working Papers, National Bureau of Economic Research, Inc, number 22037, Feb.
• Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016, "Finders, Keepers?," NBER Working Papers, National Bureau of Economic Research, Inc, number 22421, Jul.
• Conor Clarke & Wojciech Kopczuk, 2016, "Business Income and Business Taxation in the United States Since the 1950s," NBER Working Papers, National Bureau of Economic Research, Inc, number 22778, Oct.
• Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016, "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers, National Bureau of Economic Research, Inc, number 22888, Dec.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016, "Optimal Taxation and R&D Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 22908, Dec.
• Rao, M. Govinda, 2016, "Tyranny of the Status Quo: The Challenges of Reforming the Indian Tax System," India Policy Forum, National Council of Applied Economic Research, volume 12, issue 1, pages 47-101.
• Lykova, L., 2016, "Tax Policy of Russia under the Crisis Conditions," Journal of the New Economic Association, New Economic Association, volume 29, issue 1, pages 186-192.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016, "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 11-19.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, volume 12, issue 1, pages 1-94, March, DOI: 10.1561/0300000060.
• Rao, R. Kavita & Tandon, Suranjali & Mukherjee, Sacchidananda, 2016, "Corporate Tax: A brief assessment of some exemptions," Working Papers, National Institute of Public Finance and Policy, number 16/165, Mar.
• Tax Research Team, 2016, "Demonetisation: Impact on the Economy," Working Papers, National Institute of Public Finance and Policy, number 16/182, Nov.
• Harry Grubert & Rosanne Altshuler, 2016, "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 3, pages 643-676, September, DOI: 10.17310/ntj.2016.3.06.
• David Carey & John Lester & Isabelle Luong, 2016, "Boosting productivity through greater small business dynamism in Canada," OECD Economics Department Working Papers, OECD Publishing, number 1314, Jul, DOI: 10.1787/5jlv23k891r8-en.
• David Carey & John Lester & Isabelle Luong, 2016, "Augmenter la productivité en favorisant le dynamisme des petites entreprises au Canada," OECD Economics Department Working Papers, OECD Publishing, number 1314, Jul, DOI: 10.1787/5jlv23ghh18n-fr.
• Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016, "Finders, Keepers?," Working Papers, Oslo Metropolitan University, Oslo Business School, number 201702, Jul, DOI: 10.3386/w22421.
• Beáta Blechová, 2016, "The competition analysis in the field of corporate income tax in the EU," Working Papers, Silesian University, School of Business Administration, number 0028, Feb.
• Michele Bernini & Tania Treibich, 2016, "Killing a second bird with one stone? Promoting firm capital growth and exports through tax policy," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 25, issue 5, pages 829-845.
• Sergio Afcha & Jose García-Quevedo, 2016, "The impact of R&D subsidies on R&D employment composition," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 25, issue 6, pages 955-975.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016, "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, volume 20, issue 1, pages 37-76.
• Junichi Nishimura & Hiroyuki Okamuro, 2016, "Knowledge and rent spillovers through government-sponsored R&D consortia," Science and Public Policy, Oxford University Press, volume 43, issue 2, pages 207-225.
• Sergiu-Bogdan Constantin, 2016, "Tax Havens in the Offshore World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 487-491, July.
• Chris Murphy, 2016, "The effects on consumer welfare of a corporate tax cut," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2016-10.
• Adam A. Ambroziak, 2016, "Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts," Oeconomia Copernicana, Institute of Economic Research, volume 7, issue 2, pages 245-267, June, DOI: 10.12775/OeC.2016.015.
• Ayan, Davut, 2016, "The Labor Market Impact of the VOW Act on The U.S. Veterans: Evidence from the Current Population Survey," MPRA Paper, University Library of Munich, Germany, number 117386, Aug, revised Jun 2021.
• Peña, Guillermo, 2016, "The determinants of banking crises: Further evidence," MPRA Paper, University Library of Munich, Germany, number 70093, Mar.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016, "Explaining Corporate Effective Tax Rates Before and During the Financial Crisis: Evidence from Greece," MPRA Paper, University Library of Munich, Germany, number 73787, Sep.
• Jaelani, Aan, 2016, "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper, University Library of Munich, Germany, number 74003, Sep, revised 12 Sep 2016.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016, "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece," MPRA Paper, University Library of Munich, Germany, number 75736, Dec.
• Clarete, Ramon, 2016, "The Value Added Tax and Red Tape: What Contributes More to Electricity Tariffs in the Philippines," MPRA Paper, University Library of Munich, Germany, number 87727, Oct.
• Pal, Rupayan & Sharma, Ajay, 2016, "Competition for Foreign Capital under Asymmetric Revenue-Orientation," MPRA Paper, University Library of Munich, Germany, number 88366, Dec.
• Kaushal Kishore, 2016, "Are Preferential Tax Holidays Dynamic Inconsistent?," Working Papers, University of Pretoria, Department of Economics, number 201630, Apr.
• Kaushal Kishore, 2016, "Dynamic Inconsistency, Falling Cost of Capital Relocation and Preferential Taxation of Foreign Capital," Working Papers, University of Pretoria, Department of Economics, number 201633, Apr.
• Kaushal Kishore, 2016, "Dynamic Tax Competition, Home Bias and the Gain from Non-preferential Agreements," Working Papers, University of Pretoria, Department of Economics, number 201676, Oct.
• Kaushal Kishore, 2016, "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers, University of Pretoria, Department of Economics, number 201684, Nov.
• Lenka Miltáková & Jana Stavjaňová, 2016, "Disproportion in Taxation of Tobacco Products in the Czech Republic and Selected Neighbouring Countries
  [Nepoměr zdanění tabákových výrobků v ČR a vybraných okolních zemích]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 3, pages 35-52, DOI: 10.18267/j.aop.535.
• Michal Kolář, 2016, "Overview of Safe Harbour Approaches in Transfer Pricing," Ekonomika a Management, Prague University of Economics and Business, volume 2016, issue 4.
• Petr Svoboda, 2016, "Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 1, pages 65-75, DOI: 10.18267/j.efaj.153.
• Markéta Šeligová, 2016, "The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 2, pages 53-67, DOI: 10.18267/j.efaj.157.
• Nikola Šimková, 2016, "Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky
  [Effective Average Tax Rate of Capital Applied to the Slovak Conditions]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 1, pages 51-64, DOI: 10.18267/j.polek.1054.
• Athiphat Muthitacharoen, 2016, "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 21, Mar.
• Robin Boadway & Jean-Francois Tremblay & Motohiro Sato, 2016, "Cash-flow Business Taxation Revisited: Bankruptcy, Risk Aversion And Asymmetric Information," Working Paper, Economics Department, Queen's University, number 1372, Dec.
• Maximilian von Ehrlich, Tobias Seidel, 2016, "The persistent effects of place-based policy: Evidence from the West-German Zonenrandgebiet," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper09, Apr.
• Yicheng Wang, 2016, "Online Appendix to "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications"," Online Appendices, Review of Economic Dynamics, number 16-19.
• Yicheng Wang, 2016, "Code and data files for "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications"," Computer Codes, Review of Economic Dynamics, number 16-19, revised .
• Pau Roldan & Laurent Cavenaile, 2016, "Advertising, Innovation and Economic Growth," 2016 Meeting Papers, Society for Economic Dynamics, number 150.
• Daniele Coen-Pirani, 2016, "Fiscal Centralization: Theory and Evidence from the Great Depression," 2016 Meeting Papers, Society for Economic Dynamics, number 783.