Research classified by Journal of Economic Literature (JEL) codes

2016

• Kuusi, Tero & Pajarinen, Mika & Rouvinen, Petri & Valkonen, Tarmo, 2016, "A Study on the Finnish R&D Tax Credit of the Years 2013–2014," ETLA Reports, The Research Institute of the Finnish Economy, number 51, Mar.
• Duyong Kang, 2016, "‘Smart’ Employment Policy: The Tradable-Credits Approach to Full-Employment Targeting," Occasional Papers, Korea Institute for Industrial Economics and Trade, number 16/2, Jul.
• Hendrik Jungmann & Simon Loretz, 2016, "On the measurement of investment types: Heterogeneity in corporate tax elasticities," Working Papers in Economics, University of Salzburg, number 2016-1, Apr.
• Pogorletskiy, Alexander (Погорлецкий, Александр), 2016, "Changes in Beer Excise Tax Levying: Consequences for Budget and Regional Development (Case of St.Petersburg)
  [Изменения Во Взимании Акцизов На Пиво: Последствия Для Бюджета И Развития Региона (На Примере Санкт-Петербурга)]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 4, pages 115-130, August.
• Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU), 2016, "Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 1, issue 2, pages 203-216, December.
• 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," Departmental Working Papers, Rutgers University, Department of Economics, number 201606, Jun.
• Monika Walicka & Joanna Prystrom, 2016, "R&D tax incentives for innovation and managerial decisions," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 4, pages 46-56, March.
• Brian E. Whitacre & David Shideler & Randi Williams, 2016, "Do Incentive Programs Cause Growth? The Case of the Oklahoma Quality Jobs Program and Community-Level Economic Growth," Economic Development Quarterly, , volume 30, issue 1, pages 62-74, February, DOI: 10.1177/0891242415614641.
• Gaurav Singh Chauhan, 2016, "Reconciling Theory and Evidences for Corporate Financing in India," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 15, issue 3, pages 295-309, December, DOI: 10.1177/0972652716666462.
• Anna Leszczyłowska, 2016, "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
• Heinz Gebhardt & Lars-H. R. Siemers, 2016, "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 180-16.
• Tewodros Makonnen Gebrewolde & James Rockey, 2016, "The Effectiveness of Industrial Policy in Developing Countries: Causal Evidence from Ethiopian Manufacturing Firms," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 16-020, Apr.
• Fatih Cemil ÖZBUĞDAY & Erik BROUWER, 2016, "Measuring the Extent of European State Aid Control: An Econometric Analysis of the European Commission Decisions," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
• Daniel Gama e Colombo, 2016, "Impact Assessment of Tax Incentives to Foster Industrial Innovation in Brazil: The Case of Law 11,196/05," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2016_30, Dec.
• Francesco Cohen & Alessandro Fedele & Paolo M. Panteghini, 2016, "Corporate taxation and financial strategies under asymmetric information," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 33, issue 1, pages 9-34, April, DOI: 10.1007/s40888-016-0025-3.
• Marco Cosconati & Alessandro Sembenelli, 2016, "Firm Subsidies and the Innovation Output: What Can We Learn by Looking at Multiple Investment Inputs?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 2, issue 1, pages 31-55, March, DOI: 10.1007/s40797-015-0025-4.
• Regina Ortmann & Caren Sureth-Sloane, 2016, "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, volume 86, issue 5, pages 441-475, July, DOI: 10.1007/s11573-015-0780-6.
• Preeti Choudhary & Allison Koester & Terry Shevlin, 2016, "Measuring income tax accrual quality," Review of Accounting Studies, Springer, volume 21, issue 1, pages 89-139, March, DOI: 10.1007/s11142-015-9336-9.
• Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016, "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, volume 21, issue 2, pages 672-710, June, DOI: 10.1007/s11142-016-9350-6.
• José A. Clemente-Almendros & Francisco Sogorb-Mira, 2016, "The effect of taxes on the debt policy of spanish listed companies," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 7, issue 3, pages 359-391, August, DOI: 10.1007/s13209-016-0147-4.
• Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016, "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?
  [Abolition of the Withholding Tax — Fairer and Systematically More Consistent?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 83-100, February, DOI: 10.1007/s10273-016-1932-1.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
  [European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016, "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 83-100, February, DOI: 10.1007/s10273-016-1932-1.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2016, "Dynamic elasticities of tax revenue: evidence from the Czech Republic," Applied Economics, Taylor & Francis Journals, volume 48, issue 60, pages 5866-5881, December, DOI: 10.1080/00036846.2016.1186796.
• Guttorm Schjelderup, 2016, "The Tax Sensitivity of Debt in Multinationals: A Review," International Journal of the Economics of Business, Taylor & Francis Journals, volume 23, issue 1, pages 109-121, February, DOI: 10.1080/13571516.2015.1115661.
• Joint Research Center of the European Commission - IPTS, 2016, "Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 66, Oct.
• Deloitte, 2016, "Study on comparable data used for transfer pricing in the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0070, Dec.
• Deloitte, 2016, "Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0071, Dec.
• European Commission, 2016, "Tax Policies in the European Union: 2016 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2016, Nov.
• European Commission, 2016, "Taxation trends in the European Union: 2016 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2016, Dec.
• Okullo, Samuel & Reynes, F. & Hofkes, M., 2016, "Biofuel Mandating and the Green Paradox," Discussion Paper, Tilburg University, Center for Economic Research, number 2016-024.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2016, "Trade Credit and Taxes," The Review of Economics and Statistics, MIT Press, volume 98, issue 1, pages 132-139, March.
• Michael Kouparitsas & Dinar Prihardini & Alexander Beames, 2016, "Analysis of the long term effects of a company tax cut," Treasury Working Papers, The Treasury, Australian Government, number 2016-02, May, revised May 2016.
• Bibek Adhikari & James Alm, 2016, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers, Tulane University, Department of Economics, number 1615, Dec.
• Nina Aguiar & Deolinda Meira & Sandra Raquel, 2016, "Estudios sobre la eficacia del régimen fiscal cooperativo portugués
  [Study on the efficacy of the portuguese cooperative taxation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 121, pages 07-32.
• Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2016, "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Working Papers, School of Economics, University College Dublin, number 201608, Aug.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2016, "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," Tax Policy and the Economy, University of Chicago Press, volume 30, issue 1, pages 91-128, DOI: 10.1086/685594.
• Felipe Berrutti, 2016, "Subsidios a la oferta y decisiones de localización: El caso de la Ley de Vivienda de Interés Social," Documentos de Investigación Estudiantil (students working papers), Instituto de Economía - IECON, number 16-02, Feb.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016, "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2016-36.
• Peter Egger & Marko Koethenbuerger, 2016, "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 67, issue 01, pages 45-69, February.
• Christian Keuschnigg, 2016, "Comment on "Hosting multinationals: Economic and fiscal implications"," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 67, issue 01, pages 67-69, February.
• MIHĂILĂ, Nicoleta, 2016, "Theoretical Aspects Regarding The Tax Facilities For Enterprises In Romania And Some Eu Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 20, issue 4, pages 37-51.
• Bown,Chad P. & Crowley,Meredith A & Bown,Chad P. & Crowley,Meredith A, 2016, "The empirical landscape of trade policy," Policy Research Working Paper Series, The World Bank, number 7620, Apr.
• Limodio,Nicola & Strobbe,Francesco, 2016, "Financial regulation and government revenue : the effects of a policy change in Ethiopia," Policy Research Working Paper Series, The World Bank, number 7733, Jun.
• Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano & Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano, 2016, "Can enhancing the benefits of formalization induce informal firms to become formal ? experimental evidence from Benin," Policy Research Working Paper Series, The World Bank, number 7900, Nov.
• Bruce A. Blonigen, 2016, "Industrial Policy and Downstream Export Performance," Economic Journal, Royal Economic Society, volume 126, issue 595, pages 1635-1659, September.
• Bibek Adhikari & James Alm, 2016, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, volume 83, issue 2, pages 437-463, October, DOI: 10.1002/soej.12152.
• Holger Görg & Aoife Hanley & Eric Strobl, 2016, "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, "MULTINATIONAL ENTERPRISES AND HOST COUNTRY DEVELOPMENT".
• Hrvoje Šimović & Milan Deskar-Škrbić, 2016, "Efikasnost poreza na dodanu vrijednost u Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1602, Jan.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016, "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 16/03.
• Rechbauer, Martina, 2016, "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 201.
• Renz, André, 2016, "Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 202.
• Hegemann, Annika, 2016, "Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 203.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander, 2016, "Corporate tax minimization and stock price reactions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 204.
• Niemann, Rainer & Sureth, Caren, 2016, "Does capital tax uncertainty delay irreversible risky investment?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 209.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016, "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 210.
• Eichfelder, Sebastian & Hechtner, Frank, 2016, "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 212.
• Fossen, Frank M. & Simmler, Martin, 2016, "Personal Taxation of Capital Income and the Financial Leverage of Firms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 23, issue 1, pages 48-81.
• Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016, "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 144164.
• Castillo Murciego, Ángela & López Laborda, Julio, 2016, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-28.
• López-Laborda, Julio & Peña, Guillermo, 2016, "Is financial VAT neutral to financial sector size?," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-31.
• Beznoska, Martin & Hentze, Tobias, 2016, "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 10/2016.
• Hentze, Tobias, 2016, "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 43, issue 3, pages 3-19, DOI: 10.2373/1864-810X.16-03-01.
• Koo, Ja Hyun, 2016, "Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?," KDI Journal of Economic Policy, Korea Development Institute (KDI), volume 38, issue 2, pages 21-44, DOI: 10.23895/kdijep.2016.38.2.21.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145477.
• Berger, Melissa & Misch, Florian & Voget, Johannes, 2016, "Becoming an Entrepreneur - The Role of Profit Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145559.
• Langenmayr, Dominika Irma & Martin, Simmler, 2016, "Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145568.
• Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016, "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145588.
• Richter, Wolfram F. & Breuer, Markus, 2016, "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145621.
• von Schwerin, Axel & Buettner, Thiess, 2016, "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145642.
• Hopp, Daniel & Kriebel, Michael, 2016, "The political economy of interregional competition for firms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145693.
• aus dem Moore, Nils, 2016, "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145717.
• Holzmann, Carolin Maria, 2016, "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145929.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016, "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-007.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016, "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-008.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2016, "Fiscal competition and public debt," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-013.
• Dudar, Olena & Voget, Johannes, 2016, "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-015.
• Hünermund, Paul & Czarnitzki, Dirk, 2016, "Estimating the local average treatment effect of R&D subsidies in a pan-European program," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-039.
• Asatryan, Zareh & Peichl, Andreas, 2016, "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-065.
• Schwab, Thomas & Todtenhaupt, Maximilian, 2016, "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-073.
• Stephen John Beaumont, 2016, "Public Funding Of Civil Society Organizations In Latin America: How Do We Evaluate Profitability?," CBU International Conference Proceedings, ISE Research Institute, volume 4, issue 0, pages 399-402, September, DOI: 10.12955/cbup.v4.786.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016, "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 11-19.
• Kym Anderson & Hans G. Jensen, 2016, "How much government assistance do European wine producers receive?," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2016-02, Feb.
• Liana Jacobi & Michelle Sovinsky, 2016, "Marijuana on Main Street? Estimating Demand in Markets with Limited Access," American Economic Review, American Economic Association, volume 106, issue 8, pages 2009-2045, August.
• Florian Scheuer & Alexander Wolitzky, 2016, "Capital Taxation under Political Constraints," American Economic Review, American Economic Association, volume 106, issue 8, pages 2304-2328, August.
• Juan Carlos Suárez Serrato & Owen Zidar, 2016, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, volume 106, issue 9, pages 2582-2624, September.
• David Simon, 2016, "Does Early Life Exposure to Cigarette Smoke Permanently Harm Childhood Welfare? Evidence from Cigarette Tax Hikes," American Economic Journal: Applied Economics, American Economic Association, volume 8, issue 4, pages 128-159, October.
• Maya Eden, 2016, "Excessive Financing Costs in a Representative Agent Framework," American Economic Journal: Macroeconomics, American Economic Association, volume 8, issue 2, pages 215-237, April.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2016, "Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 2, pages 251-286, May.
• Anca D. Cristea & Daniel X. Nguyen, 2016, "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 170-202, August.
• Chad Cotti & Erik Nesson & Nathan Tefft, 2016, "The Effects of Tobacco Control Policies on Tobacco Products, Tar, and Nicotine Purchases among Adults: Evidence from Household Panel Data," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 4, pages 103-123, November.
• Williamson, James & Girardi, Anthony, , "Income Tax Credits to Assist Beginning Farmers and Ranchers: A Look at State-Level Policies," 2016 Annual Meeting, July 31-August 2, Boston, Massachusetts, Agricultural and Applied Economics Association, number 235810, DOI: 10.22004/ag.econ.235810.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2016, "Employment effects of CAP payments in the UK non-farm economy," 160th Seminar, December 1-2, 2016, Warsaw, Poland, European Association of Agricultural Economists, number 249793, DOI: 10.22004/ag.econ.249793.
• Boadway, Robin & Sato, Motohiro & Tremblay, Jean-FranÃgois, 2016, "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274698, Dec, DOI: 10.22004/ag.econ.274698.
• Oliver Diez & Thomas Prosch & Emilio Larrode & Victoria Muerza & Luis Navarro-Elolala, , "Proposal_of_a_new_approach_for_the_profit_split_method_and Costs_sharing_between_associated_enterprises_in_the_automotive_industry," Review of Socio - Economic Perspectives, Reviewsep, number 201611, DOI: https://dx.medra.org/10.19275/RSEP0.
• Enzo Mignarri, 2016, "The application in Italy of the Directive on Tax informations exchange," BANCARIA, Bancaria Editrice, volume 11, pages 57-64, November.
• Stoian Tanchev, 2016, "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
• Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri, 2016, "The tax burden on banks over the period 2006-2014," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 314, Feb.
• Steve Bond & Kyung Yeon Ham & Giorgia Maffini & Andrea Nobili & Giacomo Ricotti, 2016, "Regulation, tax and capital structure: evidence from administrative data on Italian banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 361, Oct.
• Leonardo Fabio Morales & Carlos Medina, 2016, "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 971, Nov, DOI: 10.32468/be.971.
• Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016, "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 54, issue 1, pages 147-186, March, DOI: 10.1111/1475-679X.12101.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016, "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, volume 24, issue 5, pages 893-923, November.
• Vimal Ranchhod & Arden Finn, 2016, "Estimating the Short Run Effects of South Africa's Employment Tax Incentive on Youth Employment Probabilities using A Difference-in-Differences Approach," South African Journal of Economics, Economic Society of South Africa, volume 84, issue 2, pages 199-216, June.
• Annette Alstadsæter & Martin Jacob, 2016, "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, volume 118, issue 4, pages 693-717, October.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, volume 39, issue 11, pages 1792-1811, November.
• Wu T.C. Michael, 2016, "Profit Tax Evasion under Wage Bargaining Structure," The B.E. Journal of Theoretical Economics, De Gruyter, volume 16, issue 2, pages 817-834, June, DOI: 10.1515/bejte-2014-0090.
• Overesch Michael, 2016, "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 17, issue 2, pages 129-143, July, DOI: 10.1515/pwp-2016-0014.
• Giorgia Maffini & Jing Xing & Michael P Devereux, 2016, "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers, Oxford University Centre for Business Taxation, number 1601.
• Irem Guceri, 2016, "Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes," Working Papers, Oxford University Centre for Business Taxation, number 1602.
• Dhammika Dharmapala, 2016, "The economics of corporate and business tax reform," Working Papers, Oxford University Centre for Business Taxation, number 1604.
• Clément Malgouyres & Loriane Py, 2016, "Les dispositifs d’exonérations géographiquement ciblées bénéficient-ils aux résidents de ces zones ?. État des lieux de la littérature américaine et française," Revue économique, Presses de Sciences-Po, volume 67, issue 3, pages 581-614.
• Patrice Bougette & Christophe Charlier, 2016, "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Revue économique, Presses de Sciences-Po, volume 67, issue HS1, pages 185-199.
• Bruno Ducoudré & Éric Heyer & Mathieu Plane, 2016, "CICE et Pacte de responsabilité : une évaluation selon la position dans le cycle. Simulations ex ante a partir d’un modele macroeconomique," Revue de l'OFCE, Presses de Sciences-Po, volume 0, issue 2, pages 5-42.
• Chad P. Bown & Meredith Crowley, 2016, "The Empirical Landscape of Trade Policy," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1624, Apr.
• Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016, "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 2, pages 119-131.
• Robin W. Boadway & Jean-François Tremblay, 2016, "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
• Adam Found & Peter Tomlinson, 2016, "The effect of business property and land transfer taxes on new investment," e-briefs, C.D. Howe Institute, number 251, Dec.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1413, Mar.
• Elias Einiö & Henry G. Overman, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0191, Feb.
• Lars P. Feld & Martin Ruf & Ulrich Schreiber & Maximilian Todtenhaupt & Johannes Voget, 2016, "Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity," CESifo Working Paper Series, CESifo, number 5738.
• Robert S. Chirinko & Daniel J. Wilson, 2016, "Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from U.S. States," CESifo Working Paper Series, CESifo, number 5771.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series, CESifo, number 5790.
• Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016, "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series, CESifo, number 5850.
• Dhammika Dharmapala, 2016, "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series, CESifo, number 5864.
• Céline Azémar & Dhammika Dharmapala, 2016, "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series, CESifo, number 5874.
• Caterina Liesegang & Marco Runkel, 2016, "Tax Competition and Fiscal Equalization under Corporate Income Taxation," CESifo Working Paper Series, CESifo, number 6011.
• Rainer Niemann & Caren Sureth-Sloane, 2016, "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?," CESifo Working Paper Series, CESifo, number 6046.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016, "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series, CESifo, number 6098.
• Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016, "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series, CESifo, number 6115.
• Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016, "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series, CESifo, number 6151.
• Eckhard Janeba & Maximilian Todtenhaupt, 2016, "Fiscal Competition and Public Debt," CESifo Working Paper Series, CESifo, number 6155.
• Eckhard Janeba, 2016, "Regulatory Chill and the Effect of Investor State Dispute Settlements," CESifo Working Paper Series, CESifo, number 6188.
• Cyril Chalendard, 2016, "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series, CESifo, number 6240.
• Don Fullerton & Chi L. Ta, 2016, "Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," CESifo Working Paper Series, CESifo, number 6265.
• Marina Riem, 2016, "Corporate investment decisions under political uncertainty," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 221.
• Sharma, Rishi, 2016, "Incentives to Tax Foreign Investors," Working Papers, Department of Economics, Colgate University, number 2016-02, Jan, revised 13 Sep 2016.
• Sharma, Rishi, 2016, "Taxing and Subsidizing Foreign Investors," Working Papers, Department of Economics, Colgate University, number 2016-03, Jan, revised 25 May 2017.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016, "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers, CIRANO, number 2016s-29, Jun.
• Juan C. Gómez Sabaíni & Dalmiro Mor�n, 2016, "La situación tributaria en América Latina: raíces y hechos estilizados," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 1-37.
• Peter B. Dixon & Maureen T. Rimmer & Rajesh Chadha & Devender Pratap & Anjali Tandon, 2016, "A CGE model for India with an application on the effects of eliminating agricultural subsidies," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-265, Nov.
• Dimitri PAOLINI & Pasquale PISTONE & Giuseppe PULINA & Martin ZAGLER, 2016, "Tax treaties with developing countries and the allocation of taxing rights," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2899, Jan.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 324, Feb.
• Overman, Henry & Einiö, Elias, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11112, Feb.
• Bown, Chad & Crowley, Meredith A., 2016, "The Empirical Landscape of Trade Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11216, Apr.
• Wooton, Ian & Ferrett, Ben & Hoefele, Andreas, 2016, "Does tax competition make mobile firms more footloose?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11325, Jun.
• Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016, "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11671, Nov.
• Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016, "Optimal Taxation and R&D Policies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11682, Dec.
• Daniel Hopp & Michael Kriebel, 2016, "The political economy of interregional competition for firms," CQE Working Papers, Center for Quantitative Economics (CQE), University of Muenster, number 5616, Oct.
• Tiantian Dai & Shenyi Jiang & Xiangbo Liu & Wen Wang, 2016, "The Impact of Internet Sales Tax in a Search Model of Money: Some Analytical Results," Annals of Economics and Finance, Society for AEF, volume 17, issue 1, pages 133-144, May.
• Anderson, Kym & Jensen, Hans G., 2016, "How Much Government Assistance Do European Wine Producers Receive?," Journal of Wine Economics, Cambridge University Press, volume 11, issue 2, pages 289-305, August.
• Nuri BALTACI & Muhammet ÞAHÝN, 2016, "Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries," Turkish Economic Review, EconSciences Journals, volume 3, issue 4, pages 642-651, December.
• Александрина Александрова, 2016, "Данъчна Практика В Европейския Съюз При Облагане С Преки Подоходни Данъци – Аналитични Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 12, issue 12 Year 2, pages 117-140.
• Stefan Bach & Thomas Mertz, 2016, "Vor der Erbschaftsteuerreform: Nutzung der Firmenprivilegien hat Minderjährige zu Multimillionären gemacht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 36, pages 812-820.
• Peter Haan & Martin Simmler, 2016, "Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1568.
• Roman Mendelevitch, 2016, "Testing Supply-Side Climate Policies for the Global Steam Coal Market - Can They Curb Coal Consumption?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1604.
• Dosis, Anastasios, 2016, "Investment, Adverse Selection and Optimal Redistributive Taxation," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number WP1605, Feb.
• Grégoire Garsous & David Corderi & Mercedes Velasco & Andrea Colombo, 2016, "Tax Incentives and Job Creation in the Tourism Industry of Brazil," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2016-07, Mar.
• Schepens, Glenn, 2016, "Does the tax advantage of debt impact financial stability?," Research Bulletin, European Central Bank, volume 27.
• Gamberoni, Elisa & Gradeva, Katerina & Weber, Sebastian, 2016, "Firm responses to employment subsidies: a regression discontinuity approach to the 2012 Spanish labour market reform," Working Paper Series, European Central Bank, number 1970, Oct.
• McKeehan, Margaret K. & Zodrow, George R., 2016, "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," Working Papers, Rice University, Department of Economics, number 16-001, Jun.
• Langenmayr, Dominika & Lester, Rebecca, 2016, "Taxation and Corporate Risk-Taking," Research Papers, Stanford University, Graduate School of Business, number 3470, Aug.
• Lester, Rebecca, 2019, "Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives," Research Papers, Stanford University, Graduate School of Business, number 3471, Feb.
• Natalia A. Zaitseva & Irina V. Goncharova & Marina E. Androsenko, 2016, "Necessity of Changes in the System of Hospitality Industry and Tourism Training in Terms of Import Substitution," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 1, pages 288-293.
• Zhang, Min & M, Lijun & Zhang, Bo & Yi, Zhihong, 2016, "Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 15-25, DOI: 10.1016/j.jcorpfin.2015.10.004.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016, "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 255-277, DOI: 10.1016/j.jcorpfin.2015.12.003.
• Brooks, Chris & Godfrey, Chris & Hillenbrand, Carola & Money, Kevin, 2016, "Do investors care about corporate taxes?," Journal of Corporate Finance, Elsevier, volume 38, issue C, pages 218-248, DOI: 10.1016/j.jcorpfin.2016.01.013.
• Wei, Xu & Chen, Yongwei & Zhou, Mohan & Zhou, Yi, 2016, "SOE preference and credit misallocation: A model and some evidence from China," Economics Letters, Elsevier, volume 138, issue C, pages 38-41, DOI: 10.1016/j.econlet.2015.11.023.
• Johannesen, Niels & Larsen, Dan Thor, 2016, "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, volume 145, issue C, pages 120-122, DOI: 10.1016/j.econlet.2016.05.029.
• Aghion, Philippe & Akcigit, Ufuk & Cagé, Julia & Kerr, William R., 2016, "Taxation, corruption, and growth," European Economic Review, Elsevier, volume 86, issue C, pages 24-51, DOI: 10.1016/j.euroecorev.2016.01.012.
• Hvozdyk, Lyudmyla & Rustanov, Serik, 2016, "The effect of financial transaction tax on market liquidity and volatility: An Italian perspective," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 62-78, DOI: 10.1016/j.irfa.2016.01.018.
• Capelle-Blancard, Gunther & Havrylchyk, Olena, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," International Review of Financial Analysis, Elsevier, volume 47, issue C, pages 166-178, DOI: 10.1016/j.irfa.2016.07.002.
• Capelle-Blancard, Gunther, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Finance Research Letters, Elsevier, volume 17, issue C, pages 257-266, DOI: 10.1016/j.frl.2016.03.024.
• Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016, "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, volume 63, issue C, pages 35-47, DOI: 10.1016/j.jbankfin.2015.11.005.
• Merz, Julia & Overesch, Michael, 2016, "Profit shifting and tax response of multinational banks," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 57-68, DOI: 10.1016/j.jbankfin.2016.03.015.
• Schepens, Glenn, 2016, "Taxes and bank capital structure," Journal of Financial Economics, Elsevier, volume 120, issue 3, pages 585-600, DOI: 10.1016/j.jfineco.2016.01.015.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016, "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 27, issue C, pages 26-39, DOI: 10.1016/j.intaccaudtax.2016.07.002.
• Agrawal, David R., 2016, "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, volume 91, issue C, pages 122-138, DOI: 10.1016/j.jue.2015.04.001.
• Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016, "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, volume 94, issue C, pages 109-123, DOI: 10.1016/j.jue.2016.06.002.
• Park, Jongsang, 2016, "The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax," Journal of Public Economics, Elsevier, volume 135, issue C, pages 87-104, DOI: 10.1016/j.jpubeco.2016.02.001.
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2016, "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, volume 138, issue C, pages 58-71, DOI: 10.1016/j.jpubeco.2016.04.003.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2016, "Repatriation taxes and outbound M&As," Journal of Public Economics, Elsevier, volume 139, issue C, pages 13-27, DOI: 10.1016/j.jpubeco.2016.03.005.
• Rao, Nirupama, 2016, "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, volume 140, issue C, pages 1-12, DOI: 10.1016/j.jpubeco.2016.05.003.
• Patrick, Carlianne, 2016, "Jobless capital? The role of capital subsidies," Regional Science and Urban Economics, Elsevier, volume 60, issue C, pages 169-179, DOI: 10.1016/j.regsciurbeco.2016.07.009.
• d’Andria, Diego, 2016, "Why are researchers paid bonuses? On technology spillovers and market rivalry," Research Policy, Elsevier, volume 45, issue 10, pages 2105-2112, DOI: 10.1016/j.respol.2016.08.006.
• Fageda, Xavier & Jiménez, Juan Luis & Valido, Jorge, 2016, "Does an increase in subsidies lead to changes in air fares? Empirical evidence from Spain," Transportation Research Part A: Policy and Practice, Elsevier, volume 94, issue C, pages 235-242, DOI: 10.1016/j.tra.2016.09.018.
• Obeng, K. & Sakano, R. & Naanwaab, C., 2016, "Understanding overall output efficiency in public transit systems: The roles of input regulations, perceived budget and input subsidies," Transportation Research Part E: Logistics and Transportation Review, Elsevier, volume 89, issue C, pages 133-150, DOI: 10.1016/j.tre.2016.03.001.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016, "The causal effects of an industrial policy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58575, Jan.