Research classified by Journal of Economic Literature (JEL) codes

2017

• Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017, "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers, University of Namur, Department of Economics, number 0122, Oct.
• Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017, "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 1001-1018, Julio-Sep.
• Robert A. Moffitt, 2017, "Tax Policy and the Economy, Volume 31," NBER Books, National Bureau of Economic Research, Inc, number moff-4.
• Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017, "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers, National Bureau of Economic Research, Inc, number 23064, Jan.
• Alexander Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017, "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," NBER Working Papers, National Bureau of Economic Research, Inc, number 23152, Feb.
• Christopher L. House & Ana-Maria Mocanu & Matthew D. Shapiro, 2017, "Stimulus Effects of Investment Tax Incentives: Production versus Purchases," NBER Working Papers, National Bureau of Economic Research, Inc, number 23391, May.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017, "Getting into the Weeds of Tax Invariance," NBER Working Papers, National Bureau of Economic Research, Inc, number 23632, Jul.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2017, "The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 23653, Aug.
• Zadia M. Feliciano & Andrew Green, 2017, "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 23681, Aug.
• Alan J. Auerbach, 2017, "Demystifying the Destination-Based Cash-Flow Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 23881, Sep.
• Casey B. Mulligan, 2017, "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Working Papers, National Bureau of Economic Research, Inc, number 24037, Nov.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers, National Bureau of Economic Research, Inc, number 24049, Nov.
• Angel Cuevas & Ruben Cuevas & Andrea Lassmann & Federica Liberini & Antonio Russo, 2017, "The Taxman calls. How does Facebook answer? Global Effects of Taxation on Online Advertising," Working Papers, NET Institute, number 17-09, Sep.
• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1-2, pages 140-147.
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 155-170, March, DOI: 10.17310/ntj.2017.1.06.
• Jost H. Heckemeyer & Ruud A. de Mooij, 2017, "Taxation and Corporate Debt: Are Banks Any Different?," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 53-76, March, DOI: 10.17310/ntj.2017.1.02.
• Nikolay Velichkov & Kristina Stefanova, 2017, "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe & Carlo Menon, 2017, "Tax planning by multinational firms: Firm-level evidence from a cross-country database," OECD Economics Department Working Papers, OECD Publishing, number 1355, Feb, DOI: 10.1787/9ea89b4d-en.
• Stéphane Sorbe & Åsa Johansson & Øystein Bieltvedt Skeie, 2017, "Debt and tax planning by multinationals," OECD Economics Department Working Papers, OECD Publishing, number 1357, Feb, DOI: 10.1787/b524037b-en.
• Øystein Bieltvedt Skeie, 2017, "International differences in corporate taxation, foreign direct investment and tax revenue," OECD Economics Department Working Papers, OECD Publishing, number 1359, Feb, DOI: 10.1787/ddd8669b-en.
• Falilou Fall & Christine Lewis, 2017, "Fostering Productivity for Income Convergence in the Czech Republic," OECD Economics Department Working Papers, OECD Publishing, number 1362, Jan, DOI: 10.1787/4607b955-en.
• Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017, "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers, OECD Publishing, number 1389, Jun, DOI: 10.1787/5e542f11-en.
• Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017, "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers, OECD Publishing, number 1447, Dec, DOI: 10.1787/c57eaa14-en.
• Christine Lewis & Boingotlo Gasealahwe, 2017, "Lowering barriers to entrepreneurship and promoting small business growth in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1449, Dec, DOI: 10.1787/d60e254f-en.
• Šárka Sobotovičová, 2017, "Uplatnění DPH v zemích OECD," Working Papers, Silesian University, School of Business Administration, number 0040, Jul.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2017, "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers, University of Ottawa, Department of Economics, number 1713E.
• Jarkko Harju & Seppo Kari, 2017, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, volume 63, issue 1, pages 45-77.
• Simon Bösenberg & Peter H. Egger, 2017, "R&D tax incentives and the emergence and trade of ideas," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 32, issue 89, pages 39-80.
• Marcella Nicolini & Carlo Scarpa & Paola Valbonesi, 2017, "Determinants of state aid to firms: the case of the European automotive industry," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 26, issue 3, pages 399-420.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2017, "The effects of special economic zones on employment and investment: a spatial panel modeling perspective," Journal of Economic Geography, Oxford University Press, volume 17, issue 3, pages 571-605.
• Judith Freedman, 2017, "Tax and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue suppl_1, pages 79-90.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017, "Tax Rates and Corporate Decision-making," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3128-3175.
• Martin Jacob & Roni Michaely, 2017, "Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3176-3222.
• Constantin Sergiu-Bogdan Constantin, 2017, "The Right for Deducting VAT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 456-461, June.
• Cuceu IonuÅ£-Constantin & Văidean Viorela-Ligia & MaÅŸca Simona-Gabriela, 2017, "Some Insights of Value-Added Tax Gap," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 547-552, December.
• Teodorescu Mihaela & Istudor Ileana Iulia, 2017, "Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 655-661, December.
• Grazia Rapisarda & Eleonora Patacchini & University of Southampton, 2003, "A Study of the Effectiveness of Credit Subsidies: Evidence from a Panel of Italian Firms," Economics Series Working Papers, University of Oxford, Department of Economics, number 153, Mar.
• Simon Munongo, & Olusegun Ayo Akanbi & Zurika Robinson, 2017, "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 2, pages 152-168, May, DOI: 10.15208/beh.2017.12.
• Nagy, László, 2017, "Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow – International comparison within the CEE region," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 22-38.
• Csoma, Róbert, 2017, "The Correlations of Corporate Investments, European Union Grants and Competitiveness," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 39-49.
• Spencer, Adam, 2017, "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," MPRA Paper, University Library of Munich, Germany, number 78990, May.
• McGee, M Kevin, 2017, "The economic distortions of a border-adjusted corporate cash flow tax," MPRA Paper, University Library of Munich, Germany, number 79275, Apr.
• Gitaru, Kelvin, 2017, "The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME's in Nairobi Central Business District)," MPRA Paper, University Library of Munich, Germany, number 80344, Jul.
• Arteaga, Julio Cesar & Flores, Daniel & Luna, Edgar, 2017, "The effect of a soft-drink tax in Mexico: a time series approach," MPRA Paper, University Library of Munich, Germany, number 80831, Aug.
• Bawa, Siraj, 2017, "Corporate Taxation in the Open Economy without Pareto," MPRA Paper, University Library of Munich, Germany, number 80857, Jun, revised Aug 2017.
• Mukherjee, Sacchidananda & Rao, R. Kavita, 2017, "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper, University Library of Munich, Germany, number 81236, Sep.
• González-Laxe, Fernando & Armesto-Pina, José Francisco & Sánchez-Fernández, Patricio, 2017, "Los salarios en Galicia. Una visión a través de las fuentes estadísticas
  [The wages in Galicia. A vision through statistical sources]," MPRA Paper, University Library of Munich, Germany, number 83316, Dec.
• Olena, Sokolovska, 2017, "Corporate tax incidence and its implications for the labor market," MPRA Paper, University Library of Munich, Germany, number 83401, Dec.
• Tedds, Lindsay M., 2017, "The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward," MPRA Paper, University Library of Munich, Germany, number 96912, Dec, revised 17 Dec 2017.
• Chapman, Larry & McKenzie, Ken & Porter, Shawn & Tedds, Lindsay M., 2017, "Tax Policy Forum: Review of Tax Expenditures, Budget 2016," MPRA Paper, University Library of Munich, Germany, number 96926, Jul.
• Marina Purina, 2017, "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 51-69, DOI: 10.18267/j.efaj.177.
• Hulya Celebi & Sabina Hodžić, 2017, "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 17-31, DOI: 10.18267/j.efaj.185.
• Vít Jedlička, 2017, "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 4, pages 31-46, DOI: 10.18267/j.efaj.199.
• Halit Yanikkaya & Hasan Karaboga, 2017, "The Effectiveness of Investment Incentives in the Turkish Manufacturing Industry," Prague Economic Papers, Prague University of Economics and Business, volume 2017, issue 6, pages 744-760, DOI: 10.18267/j.pep.641.
• Peter Krištofík & Michal Ištok & Gabriela Nedelová, 2017, "Motívy zakladania onshore a offshore spoločností slovenskými podnikmi v roku 2014
  [Motives of Establishing of New Onshore and Offshore Companies by the Slovak Enterprises in 2014]," Politická ekonomie, Prague University of Economics and Business, volume 2017, issue 2, pages 198-216, DOI: 10.18267/j.polek.1136.
• Athiphat Muthitacharoen, 2017, "Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 65, Jul.
• Bock, Carolin & Watzinger, Martin, 2017, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 30, Apr.
• Yicheng Wang, 2017, "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 26, pages 19-39, October, DOI: 10.1016/j.red.2017.02.010.
• Sergio Ocampo & Gueorgui Kambourov & Daphne Chen & Burhanettin Kuruscu & Fatih Guvenen, 2017, "Use It or Lose It: Efficiency Gains from Wealth Taxation," 2017 Meeting Papers, Society for Economic Dynamics, number 913.
• Analaura Medina Conde & Uziel Flores Ilhuicatzi, 2017, "Situacion fiscal de la Empresa en Mexico respecto del Impuesto Sobre la Renta," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), volume 5, issue 1, pages 61-82, May, DOI: 10.5281/zenodo.7506778.
• Aleksandra Klofat, 2017, "Corporate Tax Rates and Regional Integration : Evidence from Transition Countries," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 32, issue 1, pages 01-34.
• Sabina Hodzic & Hulya Celebi, 2017, "Value-Added Tax And Its Efficiency: Eu–28 And Turkey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 8, issue 2, pages 79-90.
• Sebastian Schiweck, 2017, "Einfluss der chinesischen Wirtschaftspolitik auf den europäischen Industriestandort," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 31-36.
• Niamh Hardiman & Saliha Metinsoy, 2017, "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Open Access publications, Research Repository, University College Dublin, number 10197/9205, Oct.
• Aleksander £aszek, 2017, "Economic policy, the international environment and the state of Poland’s public finances: Scenarios," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0146, Mar.
• Tomasz Michalik, 2017, "How the European Commission and European countries fight VAT fraud," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0147, Jun.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 472, Apr, revised 19 Mar 2019.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2017, "Public R&D Subsidies: Collaborative versus Individual Place-Based Programs for SMEs," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 488, Nov.
• RITA Koroseczné Dr. Pavlin & ANETT Parádi-Dolgos & ZOLTÁN Sipiczki, 2017, "Crop insurance market in Hungary," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5207521, May.
• RITA Koroseczné Dr. Pavlin & ANETT Parádi-Dolgos & ZOLTÁN Sipiczki, 2017, "Crop insurance market in Hungary," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 5, issue 1, pages 70-79, May.
• Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2017, "The Macroeconomic Effects of Income and Consumption Tax Changes," Working Papers, The University of Sheffield, Department of Economics, number 2017008, Feb.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017, "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 182-17.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2017-04, Apr, revised Apr 2017.
• Shigeaki Ogibayashi & Kosei Takashima, 2017, "Influential factors responsible for the effect of tax reduction on GDP," Evolutionary and Institutional Economics Review, Springer, volume 14, issue 2, pages 431-449, December, DOI: 10.1007/s40844-017-0080-7.
• Wenhua Di & Daniel L. Millimet, 2017, "Targeted business incentives and the debt behavior of households," Empirical Economics, Springer, volume 52, issue 3, pages 1115-1142, May, DOI: 10.1007/s00181-016-1188-z.
• Teresa Romano & Tim Mennel & Sara Scatasta, 2017, "Comparing feed-in tariffs and renewable obligation certificates: the case of repowering wind farms," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, volume 44, issue 3, pages 291-314, September, DOI: 10.1007/s40812-017-0071-z.
• Mini P. Thomas, 2017, "Empirics of service taxation in India: a macroeconomic perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, volume 19, issue 1, pages 143-160, April, DOI: 10.1007/s40847-017-0036-0.
• Kelvin K. F. Law & Lillian F. Mills, 2017, "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, volume 22, issue 1, pages 141-184, March, DOI: 10.1007/s11142-016-9373-z.
• Terry Shevlin & Jacob Thornock & Braden Williams, 2017, "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, volume 22, issue 2, pages 577-607, June, DOI: 10.1007/s11142-017-9390-6.
• Michelle Hanlon & Edward L. Maydew & Daniel Saavedra, 2017, "The taxman cometh: Does tax uncertainty affect corporate cash holdings?," Review of Accounting Studies, Springer, volume 22, issue 3, pages 1198-1228, September, DOI: 10.1007/s11142-017-9398-y.
• Deborah Schanz & Andreas Dinkel & Sara Keller, 2017, "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, volume 11, issue 1, pages 251-297, January, DOI: 10.1007/s11846-016-0190-3.
• Annika Hegemann & Angela Kunoth & Kristina Rupp & Caren Sureth-Sloane, 2017, "Hold or sell? How capital gains taxation affects holding decisions," Review of Managerial Science, Springer, volume 11, issue 3, pages 571-603, July, DOI: 10.1007/s11846-016-0197-9.
• Johannes Becker & Joachim Englisch, 2017, "Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co
  [A Bigger Piece of the Pie — Taxing the Profits of Internet Giants]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 11, pages 801-808, November, DOI: 10.1007/s10273-017-2217-z.
• Johannes Becker & Joachim Englisch, 2017, "Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU
  [The Radical Tax Plans of the US Republicans and the Consequences for the EU]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 2, pages 103-110, February, DOI: 10.1007/s10273-017-2091-8.
• Michael Hüther & Sebastian Dullien & Henning Klodt & Carsten Hefeker & Ansgar Belke & Hans-Peter Burghof, 2017, "Richtungswechsel in den USA — Folgen der neuen Präsidentschaft für die Wirtschaft
  [Change of Direction in the US — Implications of the New Presidency for the Economy]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 3, pages 159-179, March, DOI: 10.1007/s10273-017-2104-7.
• Stefan Homburg & Julia Knolle, 2017, "Das Rätsel der Niedrigzinsphase
  [The Conundrum of Low Interest Rates]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 4, pages 290-293, April, DOI: 10.1007/s10273-017-2132-3.
• Joachim Englisch, 2017, "Steuer- und wirtschaftspolitische Bedeutung von Patentboxen im Post-BEPS-Zeitalter
  [Do Patent Boxes Still Make Sense Under the OECD-BEPS Nexus Approach?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 8, pages 577-583, August, DOI: 10.1007/s10273-017-2179-1.
• Oliver Koppel & Alexander Brem & Peter M. Bican, 2017, "Forschungsförderung in Deutschland — effektiv und zielgerichtet?
  [Research Funding — Effective and Well Targeted?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 9, pages 611-620, September, DOI: 10.1007/s10273-017-2187-1.
• Luca Rebeggiani & Markus Breuer, 2017, "Neue Ordnung, neues Glück?
  [New Rules, New Luck? Regulatory and Fiscal Aspects of the German Sports Betting Market]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 9, pages 655-663, September, DOI: 10.1007/s10273-017-2193-3.
• Groenewegen, Jesse & Wierts, Peter, 2017, "Two Big Distortions: Bank Incentives for Debt Financing," ESRB Working Paper Series, European Systemic Risk Board, number 53, Aug.
• Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017, "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 67, Mar.
• Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017, "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 69, Jul.
• Dondena & CASE & IEB & PWC, 2017, "Literature review on taxation, entrepreneurship and collaborative economy," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 70, Nov.
• Zew, 2017, "Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0074, Nov.
• European Commission, 2017, "Tax Policies in the European Union: 2017 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2017, Dec.
• European Commission, 2017, "Taxation trends in the European Union: 2017 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2017, Jul.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper, Tilburg University, Center for Economic Research, number 2017-022.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number 27bcdae9-6609-40d5-95df-d.
• Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017, "Tax bunching by owners of small corporations," Other publications TiSEM, Tilburg University, School of Economics and Management, number 58e79329-7324-4083-991b-d.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2017, "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," The Review of Economics and Statistics, MIT Press, volume 99, issue 5, pages 926-943, December.
• Pavan, Giulia, 2017, "Green Car Adoption and the Supply of Alternative Fuels," TSE Working Papers, Toulouse School of Economics (TSE), number 17-875, Dec.
• James Alm & Mir Ahmad Khan, 2017, "Tax Policy Effects on Business Incentives in Pakistan," Working Papers, Tulane University, Department of Economics, number 1705, Jul.
• Supriya Kapoor, 2017, "Balance sheet strength and the bank-lending channel: evidence from an emerging market," Working Papers, Geary Institute, University College Dublin, number 201709, Nov.
• Niamh Hardiman & Saliha Metinsoy, 2017, "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Working Papers, Geary Institute, University College Dublin, number 201710, 10.
• Conor Clarke & Wojciech Kopczuk, 2017, "Business Income and Business Taxation in the United States since the 1950s," Tax Policy and the Economy, University of Chicago Press, volume 31, issue 1, pages 121-159, DOI: 10.1086/691085.
• Luis Felipe Brito-Gaona & Emma M. Iglesias, 2017, "Inversión privada, gasto público y presión tributaria en América Latina," Estudios de Economia, University of Chile, Department of Economics, volume 44, issue 2 Year 20, pages 131-156, December.
• Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/254377, Mar.
• DUMITRU, Marin, 2017, "Implications Of Money Laundering On The National Economy," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 56-59.
• Jasiniak Magdalena & Koziński Jakub, 2017, "Tax incentives as an instrument attracting investors to Special Economic Zones," Financial Internet Quarterly (formerly e-Finanse), Paradigm, 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

• 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.
• 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.