Research classified by Journal of Economic Literature (JEL) codes

2016

• 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.
• Dechezlepretre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Reenen, John Van, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66428, Mar.
• Einiö, Elias & Overman, Henry G., 2016, "The (displacement) effects of spatially targeted enterprise initiatives: evidence from UK LEGI," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66493, Feb.
• Hearson, Martin, 2016, "Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 67869, Feb.
• William Bekoe & Michael Danquah & Sampson Kwabena Senahey, 2016, "Tax reforms and revenue mobilization in Ghana," Journal of Economic Studies, Emerald Group Publishing Limited, volume 43, issue 4, pages 522-534, September, DOI: 10.1108/JES-01-2015-0007.
• DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016, "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers, Economic Research Institute for ASEAN and East Asia (ERIA), number DP-2016-17, Apr.
• Andrey Nechaev & Oksana Antipina, 2016, "Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 71-83.
• Davies, Ronald B. & Siedschlag, Iulia & Studnicka, Zuzanna, 2016, "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Papers, Economic and Social Research Institute (ESRI), number WP537, Jul.
• Niko Jaakkola & Daniel Spiro, 2016, "Finders, Keepers?," Working Papers, eSocialSciences, number id:11118, Jul.
• Paul Hünermund & Dirk Czarnitzki, 2016, "Estimating the local average treatment effect of R&D subsidies in a pan-European program," Working Papers of Department of Management, Strategy and Innovation, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven, number 541177, May.
• Savina Princen, 2016, "Political Economy of Tax Reforms – Workshop proceedings," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 025, Mar.
• Petr Jansky, 2016, "Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2016/21, Nov, revised Nov 2016.
• Einiö, Elias & Overman, Henry, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," Working Papers, VATT Institute for Economic Research, number 71.
• Dechezleprêtre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Van Reenen, John, 2016, "Do tax incentives for research increase firm innovation? An RD Design for RD," Working Papers, VATT Institute for Economic Research, number 73.
• Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016, "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers, VATT Institute for Economic Research, number 75.
• Kari, Seppo & Ropponen, Olli, 2016, "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers, VATT Institute for Economic Research, number 81.
• David Merriman, 2016, "What determines the level of local business property taxes?," Working Papers, Federal Reserve Bank of Boston, number 16-2, Jan.
• Carsen Jentsch & Kurt Graden Lunsford, 2016, "Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1619, Jul.
• Wenhua Di & Daniel Millimet, 2016, "Targeted business incentives and the debt behavior of households," Working Papers, Federal Reserve Bank of Dallas, number 1602, Jan, DOI: 10.24149/wp1602.
• Alexander Ljungqvist & Michael Smolyansky, 2016, "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2016-6, Feb, DOI: 10.17016/FEDS.2016.006.
• Michael Smolyansky, 2016, "Policy Externalities and Banking Integration," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2016-8, Feb, DOI: 10.17016/FEDS.2016.008r1.
• Alexander Monge-Naranjo, 2016, "Openness and the Optimal Taxation of Foreign Know-How," Working Papers, Federal Reserve Bank of St. Louis, number 2016-20, Oct, DOI: 10.20955/wp.2016.020.
• Tatiana Yu. Safonova, 2016, "Principles of Taxation of the Structural Instruments Based on Derivatives," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 60-69, April.
• Roman S. Gubanov & Larisa V. Zhuravleva & Olga V. Korableva, 2016, "Patent as a Form of Intangible Assets and its Use in the Implementation of the Program of Innovative Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 88-99, April.
• Marina V. Kashirina & Maxim A. Zhuravlev, 2016, "Features of the Taxation on the Gas Extraction in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 53-59, August.
• Kirill M. Nikitin & Marina A. Avdienkova & Olga O. Zakharova & Eleonora A. Gilmanova, 2016, "Consolidated Groups of Taxpayers: How We Should Use the Moratorium," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-51, October.
• Nikolay S. Milogolov & Kermen N. Tserenova, 2016, "Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 7-19, December.
• Marco Boccaccio, 2016, "La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettivitÃ," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 20, Jan.
• Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016, "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics, Universidade de Vigo, GEN - Governance and Economics research Network, number 1601, Feb.
• Gunther Capelle-Blancard, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01297093, DOI: 10.1016/j.frl.2016.03.024.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01441775, DOI: 10.1016/j.irfa.2016.07.002.
• Gunther Capelle-Blancard, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Post-Print, HAL, number hal-01297093, DOI: 10.1016/j.frl.2016.03.024.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," Post-Print, HAL, number hal-01441775, DOI: 10.1016/j.irfa.2016.07.002.
• Philippe Aghion & Ufuk Akcigit & Julia Cage & William Kerr, 2016, "Taxation, Corruption, and Growth," Post-Print, HAL, number halshs-01496936, Jul, DOI: 10.1016/j.euroecorev.2016.01.012.
• Philippe Aghion & Ufuk Akcigit & Julia Cage & William Kerr, 2016, "Taxation, Corruption, and Growth," Sciences Po Economics Publications (main), HAL, number halshs-01496936, Jul, DOI: 10.1016/j.euroecorev.2016.01.012.
• Habu, Katarzyna & Seidel, André, 2016, "Profit Shifting And Corruption," Working Papers in Economics, University of Bergen, Department of Economics, number 5/18, Aug, revised 23 May 2018.
• Egebark, Johan, 2016, "Effects of taxes on youth self-employment and income," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2016:4, Mar.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparison," Working Paper Series, Research Institute of Industrial Economics, number 1104, Jan, revised 09 Nov 2017.
• Egebark, Johan, 2016, "Effects of Taxes on Youth Self-Employment and Income," Working Paper Series, Research Institute of Industrial Economics, number 1117, Mar.
• Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Taxing Royalty Payments," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2016/16, Sep.
• Gustafsson, Anders & Stephan, Andreas & karlson, Nils & Hallman, Alice, 2016, "The "Sugar Rush" from Innovation Subsidies. A Robust Political Economy Perspective," Ratio Working Papers, The Ratio Institute, number 270, Apr.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016, "Optimal Taxation and R&D Policies," Working Papers, Human Capital and Economic Opportunity Working Group, number 2016-031.
• Chin W. Yang & Hui Wen Cheng & Ching Wen Chi & Bwo-Nung Huang, 2016, "A Tax Can Increase Profit of a Monopolist or a Monopoly-like Firm: A Fiction or Distinct Possibility?," Hacienda Pública Española / Review of Public Economics, IEF, volume 216, issue 1, pages 39-60, March.
• Richard M. Bird, 2016, "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, volume 217, issue 2, pages 159-180, June.
• Andres Felipe Muñoz & Gustavo Axel Radics & Claudia Bone, 2016, "Subnational Fiscal Disparities and Intergovermental Transfers in LAC," Hacienda Pública Española / Review of Public Economics, IEF, volume 219, issue 4, pages 35-66, December.
• Petro Borovyk & Volodymyr Slipchenko & Dina Kishchuk, 2016, "Problems of Excise Taxation of the Agrarian Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-91, December.
• Olha Vatamaniuk, 2016, "Course of Development of Partnership between Fiscal Authorities and Major Taxpayers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 92-96, December.
• Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016, "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 5, pages 27-40.
• Gilles Eric Fombasso Toyem & Michele Cincera, 2016, "Effectiveness of Government intervention in the SME sector: Evidence from the Brussels-Capital Region," Working Papers TIMES², ULB -- Universite Libre de Bruxelles, number 2016-17, Apr.
• Ms. Oana Luca & Alexander F. Tieman, 2016, "Financial Sector Debt Bias," IMF Working Papers, International Monetary Fund, number 2016/217, Nov.
• K.V. Ramaswamy, 2016, "Size dependent tax incentives, threshold effects and horizontal subcontracting in Indian manufacturing: Evidence from factory and firm-level panel data sets," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-007, Feb.
• Zhiguo He & Gregor Matvos, 2016, "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt Be Optimal?," Management Science, INFORMS, volume 62, issue 2, pages 303-325, February, DOI: 10.1287/mnsc.2014.2120.
• Diego d'Andria, 2016, "Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-02, Dec.
• Salvador Barrios & Diego d'Andria, 2018, "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-07, Oct.
• Robert S. Chirinko & Daniel J. Wilson, 2016, "Job creation tax credits, fiscal foresight,and job growth: evidence from U.S. States," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 6, Dec.
• Di, Wenhua & Millimet, Daniel L., 2016, "Targeted Business Incentives and the Debt Behavior of Households," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9622, Jan.
• Jörn Block, 2016, "Corporate income taxes and entrepreneurship," IZA World of Labor, Institute of Labor Economics (IZA), pages 257-257, May.
• Kölling Arnd, 2016, "Developing Eastern Germany: The Effects of Economics Promotion in the Eastern German States after Reunification," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 2, pages 275-295, March, DOI: 10.1515/jbnst-2015-1009.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Dimitri Paolini & Pasquale Pistone & Giuseppe Pulina & Martin Zagler, 2016, "Tax treaties with developing countries and the allocation of taxing rights," European Journal of Law and Economics, Springer, volume 42, issue 3, pages 383-404, December, DOI: 10.1007/s10657-014-9465-9.
• Anders Gustafsson & Andreas Stephan & Alice Hallman & Nils Karlsson, 2016, "The “sugar rush” from innovation subsidies: a robust political economy perspective," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 43, issue 4, pages 729-756, November, DOI: 10.1007/s10663-016-9350-6.
• Guttorm Schjelderup, 2016, "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 1, pages 168-189, February, DOI: 10.1007/s10797-015-9350-7.
• 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.

2015

• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015, "Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation," American Economic Review, American Economic Association, volume 105, issue 11, pages 3443-3470, November.
• Esther Ann Bøler & Andreas Moxnes & Karen Helene Ulltveit-Moe, 2015, "R&D, International Sourcing, and the Joint Impact on Firm Performance," American Economic Review, American Economic Association, volume 105, issue 12, pages 3704-3739, December.
• Dina Pomeranz, 2015, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, volume 105, issue 8, pages 2539-2569, August.
• Roland Hodler & Simon Luechinger & Alois Stutzer, 2015, "The Effects of Voting Costs on the Democratic Process and Public Finances," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 141-171, February.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015, "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 36-62, February.
• Naomi E. Feldman & Bradley J. Ruffle, 2015, "The Impact of Including, Adding, and Subtracting a Tax on Demand," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 95-118, February.
• David R. Agrawal, 2015, "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 1-29, May.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 88-124, May.
• Carlos A. Vegh & Guillermo Vuletin, 2015, "How Is Tax Policy Conducted over the Business Cycle?," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 327-370, August.
• Wallace E. Oates & Robert M. Schwab, 2015, "The Window Tax: A Case Study in Excess Burden," Journal of Economic Perspectives, American Economic Association, volume 29, issue 1, pages 163-180, Winter.
• Herczeg, Adrienn & Orban, Ildiko & Dekan, Tamas & Nagy-Becsky, Patricia & Fenyves, Veronika, None, "Specialities of the Corporate Tax in Connection with the Sports Organizations," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, volume 9, issue 01-2, pages 1-4, DOI: 10.22004/ag.econ.210588.
• Zheng, Wen & Dharmasena, Senarath & Janakirarman, Ramkumar & Capps, Oral, Jr., 2015, "Market Competitiveness, Demographic Profiling of Demand and Tax Policies Associated with Sparkling and Non-Sparkling Bottled Water in the United States," 2015 Annual Meeting, January 31-February 3, 2015, Atlanta, Georgia, Southern Agricultural Economics Association, number 196790, Jan, DOI: 10.22004/ag.econ.196790.
• Benedek Nobilis & András Svraka, 2015, "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 87-105, December.
• Oksana Okseniuk, 2015, "Methods of forecasting VAT revenues for the state budget of Ukraine," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 10, pages 81-94, June.
• Kazuki Onji & John P. Tang, 2015, "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers, Centre for Economic History, Research School of Economics, Australian National University, number 040, May.
• Slaven Savic, 2015, "Administrative Obligations Of Vat Taxpayers - Serbia Versus European Union," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 24, issue 1, pages 245-266, june.
• Peter Okoeguale Ibadin & Adesina Olugoke Oladipupo, 2015, "Indirect Taxes And Economic Growth In Nigeria," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 24, issue 2, pages 345-364, december.
• Richard M. Bird, 2015, "Reforming International Taxation: Is the Process the Real Product?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1503, Jun.