Research classified by Journal of Economic Literature (JEL) codes

2017

• 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.
• Wagner, Alexander F. & Zeckhauser, Richard J. & Siegler, Alexandre, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp17-005, Feb.
• Wagner, Alexander F. & Zeckhauser, Richard J. & Ziegler, Alexandre, 2017, "Paths to Convergence: Stock Price Behavior after Donald Trump's Election," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp17-039, Sep.
• De Simone, Lisa & Piotroski, Joseph D. & Tomy, Rimmy E., 2017, "Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy," Research Papers, Stanford University, Graduate School of Business, number 3507, Mar.
• Suratno & Syahril Djaddang & Imam Ghozali, 2017, "The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Energy Economics and Policy, volume 7, issue 6, pages 112-118.
• Platikanova, Petya, 2017, "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, volume 49, issue 4, pages 380-398, DOI: 10.1016/j.bar.2017.05.003.
• Jia, Junxue & Ma, Guangrong, 2017, "Do R&D tax incentives work? Firm-level evidence from China," China Economic Review, Elsevier, volume 46, issue C, pages 50-66, DOI: 10.1016/j.chieco.2017.08.012.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017, "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 126-148, DOI: 10.1016/j.jcorpfin.2017.03.005.
• Makridis, Christos A. & Ohlrogge, Michael, 2017, "Validating RefUSA micro-data with the Longitudinal Employer-Household Dynamics Data," Economics Letters, Elsevier, volume 152, issue C, pages 83-87, DOI: 10.1016/j.econlet.2017.01.001.
• Chen, Shawn Xiaoguang, 2017, "VAT rate dispersion and TFP loss in China’s manufacturing sector," Economics Letters, Elsevier, volume 155, issue C, pages 49-54, DOI: 10.1016/j.econlet.2017.03.008.
• Creedy, John & Gemmell, Norman, 2017, "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, volume 156, issue C, pages 82-87, DOI: 10.1016/j.econlet.2017.04.012.
• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2017, "The effect of card payments on VAT revenue: New evidence from Greece," Economics Letters, Elsevier, volume 157, issue C, pages 17-20, DOI: 10.1016/j.econlet.2017.05.009.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017, "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, volume 41, issue 3, pages 354-366, DOI: 10.1016/j.ecosys.2016.12.004.
• Mardan, Mohammed, 2017, "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, volume 91, issue C, pages 1-14, DOI: 10.1016/j.euroecorev.2016.09.003.
• Engström, Per & Hagen, Johannes, 2017, "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, volume 92, issue C, pages 92-109, DOI: 10.1016/j.euroecorev.2016.12.001.
• Alexeev, Michael & Conrad, Robert F., 2017, "Income equivalence and a proposed resource rent charge," Energy Economics, Elsevier, volume 66, issue C, pages 349-359, DOI: 10.1016/j.eneco.2017.07.003.
• Andriosopoulos, Kostas & Silvestre, Stephan, 2017, "French energy policy: A gradual transition," Energy Policy, Elsevier, volume 106, issue C, pages 376-381, DOI: 10.1016/j.enpol.2017.04.015.
• Cetin, Tamer, 2017, "The effect of taxation and regulation on cigarette smoking: Fresh evidence from Turkey," Health Policy, Elsevier, volume 121, issue 12, pages 1288-1295, DOI: 10.1016/j.healthpol.2017.09.015.
• Capelle-Blancard, Gunther, 2017, "Curbing the growth of stock trading? Order-to-trade ratios and financial transaction taxes," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 49, issue C, pages 48-73, DOI: 10.1016/j.intfin.2017.02.004.
• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017, "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 307-328, DOI: 10.1016/j.jacceco.2017.03.004.
• Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017, "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 428-453, DOI: 10.1016/j.jacceco.2016.09.005.
• Bird, Andrew & Edwards, Alexander & Shevlin, Terry, 2017, "Does U.S. foreign earnings lockout advantage foreign acquirers?," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 150-166, DOI: 10.1016/j.jacceco.2017.06.004.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017, "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, volume 134, issue C, pages 255-268, DOI: 10.1016/j.jebo.2016.12.019.
• Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017, "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, volume 123, issue 2, pages 377-394, DOI: 10.1016/j.jfineco.2016.09.009.
• Mukherjee, Abhiroop & Singh, Manpreet & Žaldokas, Alminas, 2017, "Do corporate taxes hinder innovation?," Journal of Financial Economics, Elsevier, volume 124, issue 1, pages 195-221, DOI: 10.1016/j.jfineco.2017.01.004.
• Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017, "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, volume 124, issue 3, pages 441-463, DOI: 10.1016/j.jfineco.2017.04.001.
• Petutschnig, Matthias, 2017, "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 29, issue C, pages 14-31, DOI: 10.1016/j.intaccaudtax.2017.03.003.
• Schaller, Huntley & Voia, Marcel, 2017, "Panel cointegration estimates of the user cost elasticity," Journal of Macroeconomics, Elsevier, volume 53, issue C, pages 235-250, DOI: 10.1016/j.jmacro.2017.08.001.
• Chen, Ming-Chin & Gupta, Sanjay, 2017, "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 1, pages 52-68, DOI: 10.1016/j.jcae.2017.01.001.
• Freedman, Matthew, 2017, "Persistence in industrial policy impacts: Evidence from Depression-era Mississippi," Journal of Urban Economics, Elsevier, volume 102, issue C, pages 34-51, DOI: 10.1016/j.jue.2017.08.001.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, volume 147, issue C, pages 1-15, DOI: 10.1016/j.jpubeco.2016.12.010.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," Journal of Public Economics, Elsevier, volume 149, issue C, pages 1-19, DOI: 10.1016/j.jpubeco.2017.02.010.
• Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017, "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, volume 151, issue C, pages 74-83, DOI: 10.1016/j.jpubeco.2015.05.001.
• Hasegawa, Makoto & Kiyota, Kozo, 2017, "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, volume 153, issue C, pages 92-110, DOI: 10.1016/j.jpubeco.2017.06.010.
• Chirinko, Robert S. & Wilson, Daniel J., 2017, "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, volume 155, issue C, pages 147-163, DOI: 10.1016/j.jpubeco.2017.10.001.
• Hebous, Shafik & Ruf, Martin, 2017, "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, volume 156, issue C, pages 131-149, DOI: 10.1016/j.jpubeco.2017.02.011.
• Bodas Freitas, Isabel & Castellacci, Fulvio & Fontana, Roberto & Malerba, Franco & Vezzulli, Andrea, 2017, "Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis," Research Policy, Elsevier, volume 46, issue 1, pages 57-72, DOI: 10.1016/j.respol.2016.10.002.
• Mayeres, Inge & Vanhulsel, Marlies, 2017, "CarTax: A simulation model for analysing the reform of car taxation in Flanders," Research in Transportation Economics, Elsevier, volume 62, issue C, pages 11-24, DOI: 10.1016/j.retrec.2017.02.001.
• Portal, Márcio Telles & Laureano, Luis, 2017, "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, volume 42, issue C, pages 480-495, DOI: 10.1016/j.ribaf.2016.12.005.
• Wu, Aihua, 2017, "The signal effect of Government R&D Subsidies in China: Does ownership matter?," Technological Forecasting and Social Change, Elsevier, volume 117, issue C, pages 339-345, DOI: 10.1016/j.techfore.2016.08.033.
• Fageda, Xavier & Jiménez, Juan Luis & Valido, Jorge, 2017, "An empirical evaluation of the effects of European public policies on island airfares," Transportation Research Part A: Policy and Practice, Elsevier, volume 106, issue C, pages 288-299, DOI: 10.1016/j.tra.2017.09.018.
• Bernal, Raquel & Meléndez, Marcela & Eslava, Marcela & Pinzón, Alvaro, 2017, "Switching from payroll taxes to corporate income taxes: firms’ employment and wages after the 2012 Colombian tax reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123052, Oct.
• Morales, Leonardo Fabio & Medina, Carlos, 2017, "Assessing the effect of payroll taxes on formal employment: the case of the 2012 tax reform in Colombia," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123170, Oct.
• Lage de Sousa, Filipe & Ottaviano, Gianmarco I. P., 2017, "Relaxing credit constraints in emerging economies: the impact of public loans on the productivity of Brazilian manufacturers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86923, Nov.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88183, May.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1706, revised Feb 2019.
• Laurence Jacquet & Stéphane Robin, 2017, "Harmonization of R&D Tax Credits across the European Union: Nonsense or common sense?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2017-05.
• Petr Jansky & Miroslav Palansky, 2017, "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2017/25, Nov, revised Nov 2017.
• Bruno Ducoudré & Eric Heyer & Alaïs Martin-Baillon & Mathieu Plane, 2017, "Quelle incidence du CICE sur les salaires et l'emploi Une évaluation pour la période 2014-2017 t2 sur données de branches," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2017-25, Oct.
• Hovick Shahnazarian & Martin Solberger & Erik Spånberg, 2017, "Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models," Finnish Economic Papers, Finnish Economic Association, volume 28, issue 1, pages 50-74, Autumn.
• Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers, VATT Institute for Economic Research, number 85.
• Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers, VATT Institute for Economic Research, number 90.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.