Research classified by Journal of Economic Literature (JEL) codes

2017

• 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

• Hendrik Vrijburg & Ruud Mooij, 2016, "Tax rates as strategic substitutes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 1, pages 2-24, February, DOI: 10.1007/s10797-014-9345-9.
• Frank Fossen & Martin Simmler, 2016, "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 1, pages 48-81, February, DOI: 10.1007/s10797-015-9349-0.
• Yongzheng Liu, 2016, "Do government preferences matter for tax competition?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 2, pages 343-367, April, DOI: 10.1007/s10797-015-9367-y.
• Jarkko Harju & Tuomas Matikka, 2016, "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 4, pages 640-669, August, DOI: 10.1007/s10797-016-9393-4.
• Miriam Bruhn & Jan Loeprick, 2016, "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 5, pages 834-853, October, DOI: 10.1007/s10797-015-9385-9.
• Thiess Buettner & Michael Overesch & Georg Wamser, 2016, "Restricted interest deductibility and multinationals’ use of internal debt finance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 5, pages 785-797, October, DOI: 10.1007/s10797-015-9386-8.
• Anna Rauch & Caroline-Antonia Hummel, 2016, "How to stop the race to the bottom," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 5, pages 911-933, October, DOI: 10.1007/s10797-015-9387-7.
• 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.
• 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.
• Caitlan Russell & Corné van Walbeek, 2016, "How does a change in the excise tax on beer impact beer retail prices in South Africa?," ERSA Working Paper Series, Economic Research Southern Africa, number 573, Jan.
• 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.