Research classified by Journal of Economic Literature (JEL) codes

2016

• Limodio,Nicola & Strobbe,Francesco, 2016, "Financial regulation and government revenue : the effects of a policy change in Ethiopia," Policy Research Working Paper Series, The World Bank, number 7733, Jun.
• Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano & Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano, 2016, "Can enhancing the benefits of formalization induce informal firms to become formal ? experimental evidence from Benin," Policy Research Working Paper Series, The World Bank, number 7900, Nov.
• Bruce A. Blonigen, 2016, "Industrial Policy and Downstream Export Performance," Economic Journal, Royal Economic Society, volume 126, issue 595, pages 1635-1659, September.
• Bibek Adhikari & James Alm, 2016, "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, volume 83, issue 2, pages 437-463, October, DOI: 10.1002/soej.12152.
• Holger Görg & Aoife Hanley & Eric Strobl, 2016, "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 14, "MULTINATIONAL ENTERPRISES AND HOST COUNTRY DEVELOPMENT".
• Hrvoje Šimović & Milan Deskar-Škrbić, 2016, "Efikasnost poreza na dodanu vrijednost u Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1602, Jan.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016, "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 16/03.
• Rechbauer, Martina, 2016, "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 201.
• Renz, André, 2016, "Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 202.
• Hegemann, Annika, 2016, "Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 203.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander, 2016, "Corporate tax minimization and stock price reactions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 204.
• Niemann, Rainer & Sureth, Caren, 2016, "Does capital tax uncertainty delay irreversible risky investment?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 209.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016, "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 210.
• Eichfelder, Sebastian & Hechtner, Frank, 2016, "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 212.
• Fossen, Frank M. & Simmler, Martin, 2016, "Personal Taxation of Capital Income and the Financial Leverage of Firms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 23, issue 1, pages 48-81.
• Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016, "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 144164.
• Castillo Murciego, Ángela & López Laborda, Julio, 2016, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-28.
• López-Laborda, Julio & Peña, Guillermo, 2016, "Is financial VAT neutral to financial sector size?," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-31.
• Beznoska, Martin & Hentze, Tobias, 2016, "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 10/2016.
• Hentze, Tobias, 2016, "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 43, issue 3, pages 3-19, DOI: 10.2373/1864-810X.16-03-01.
• Koo, Ja Hyun, 2016, "Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?," KDI Journal of Economic Policy, Korea Development Institute (KDI), volume 38, issue 2, pages 21-44, DOI: 10.23895/kdijep.2016.38.2.21.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145477.
• Berger, Melissa & Misch, Florian & Voget, Johannes, 2016, "Becoming an Entrepreneur - The Role of Profit Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145559.
• Langenmayr, Dominika Irma & Martin, Simmler, 2016, "Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145568.
• Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016, "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145588.
• Richter, Wolfram F. & Breuer, Markus, 2016, "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145621.
• von Schwerin, Axel & Buettner, Thiess, 2016, "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145642.
• Hopp, Daniel & Kriebel, Michael, 2016, "The political economy of interregional competition for firms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145693.
• aus dem Moore, Nils, 2016, "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145717.
• Holzmann, Carolin Maria, 2016, "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145929.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016, "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-007.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016, "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-008.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2016, "Fiscal competition and public debt," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-013.
• Dudar, Olena & Voget, Johannes, 2016, "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-015.
• Hünermund, Paul & Czarnitzki, Dirk, 2016, "Estimating the local average treatment effect of R&D subsidies in a pan-European program," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-039.
• Asatryan, Zareh & Peichl, Andreas, 2016, "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-065.
• Schwab, Thomas & Todtenhaupt, Maximilian, 2016, "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-073.
• Stephen John Beaumont, 2016, "Public Funding Of Civil Society Organizations In Latin America: How Do We Evaluate Profitability?," CBU International Conference Proceedings, ISE Research Institute, volume 4, issue 0, pages 399-402, September, DOI: 10.12955/cbup.v4.786.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016, "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 11-19.
• Kym Anderson & Hans G. Jensen, 2016, "How much government assistance do European wine producers receive?," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2016-02, Feb.
• Liana Jacobi & Michelle Sovinsky, 2016, "Marijuana on Main Street? Estimating Demand in Markets with Limited Access," American Economic Review, American Economic Association, volume 106, issue 8, pages 2009-2045, August.
• Florian Scheuer & Alexander Wolitzky, 2016, "Capital Taxation under Political Constraints," American Economic Review, American Economic Association, volume 106, issue 8, pages 2304-2328, August.
• Juan Carlos Suárez Serrato & Owen Zidar, 2016, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, volume 106, issue 9, pages 2582-2624, September.
• David Simon, 2016, "Does Early Life Exposure to Cigarette Smoke Permanently Harm Childhood Welfare? Evidence from Cigarette Tax Hikes," American Economic Journal: Applied Economics, American Economic Association, volume 8, issue 4, pages 128-159, October.
• Maya Eden, 2016, "Excessive Financing Costs in a Representative Agent Framework," American Economic Journal: Macroeconomics, American Economic Association, volume 8, issue 2, pages 215-237, April.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2016, "Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 2, pages 251-286, May.
• Anca D. Cristea & Daniel X. Nguyen, 2016, "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 170-202, August.
• Chad Cotti & Erik Nesson & Nathan Tefft, 2016, "The Effects of Tobacco Control Policies on Tobacco Products, Tar, and Nicotine Purchases among Adults: Evidence from Household Panel Data," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 4, pages 103-123, November.
• Williamson, James & Girardi, Anthony, , "Income Tax Credits to Assist Beginning Farmers and Ranchers: A Look at State-Level Policies," 2016 Annual Meeting, July 31-August 2, Boston, Massachusetts, Agricultural and Applied Economics Association, number 235810, DOI: 10.22004/ag.econ.235810.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2016, "Employment effects of CAP payments in the UK non-farm economy," 160th Seminar, December 1-2, 2016, Warsaw, Poland, European Association of Agricultural Economists, number 249793, DOI: 10.22004/ag.econ.249793.
• Boadway, Robin & Sato, Motohiro & Tremblay, Jean-FranÃgois, 2016, "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274698, Dec, DOI: 10.22004/ag.econ.274698.
• Oliver Diez & Thomas Prosch & Emilio Larrode & Victoria Muerza & Luis Navarro-Elolala, , "Proposal_of_a_new_approach_for_the_profit_split_method_and Costs_sharing_between_associated_enterprises_in_the_automotive_industry," Review of Socio - Economic Perspectives, Reviewsep, number 201611, DOI: https://dx.medra.org/10.19275/RSEP0.
• Enzo Mignarri, 2016, "The application in Italy of the Directive on Tax informations exchange," BANCARIA, Bancaria Editrice, volume 11, pages 57-64, November.
• Stoian Tanchev, 2016, "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
• Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri, 2016, "The tax burden on banks over the period 2006-2014," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 314, Feb.
• Steve Bond & Kyung Yeon Ham & Giorgia Maffini & Andrea Nobili & Giacomo Ricotti, 2016, "Regulation, tax and capital structure: evidence from administrative data on Italian banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 361, Oct.
• Leonardo Fabio Morales & Carlos Medina, 2016, "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 971, Nov, DOI: 10.32468/be.971.
• Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016, "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 54, issue 1, pages 147-186, March, DOI: 10.1111/1475-679X.12101.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016, "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, volume 24, issue 5, pages 893-923, November.
• Vimal Ranchhod & Arden Finn, 2016, "Estimating the Short Run Effects of South Africa's Employment Tax Incentive on Youth Employment Probabilities using A Difference-in-Differences Approach," South African Journal of Economics, Economic Society of South Africa, volume 84, issue 2, pages 199-216, June.
• Annette Alstadsæter & Martin Jacob, 2016, "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, volume 118, issue 4, pages 693-717, October.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, volume 39, issue 11, pages 1792-1811, November.
• Wu T.C. Michael, 2016, "Profit Tax Evasion under Wage Bargaining Structure," The B.E. Journal of Theoretical Economics, De Gruyter, volume 16, issue 2, pages 817-834, June, DOI: 10.1515/bejte-2014-0090.
• Overesch Michael, 2016, "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 17, issue 2, pages 129-143, July, DOI: 10.1515/pwp-2016-0014.
• Giorgia Maffini & Jing Xing & Michael P Devereux, 2016, "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers, Oxford University Centre for Business Taxation, number 1601.
• Irem Guceri, 2016, "Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes," Working Papers, Oxford University Centre for Business Taxation, number 1602.
• Dhammika Dharmapala, 2016, "The economics of corporate and business tax reform," Working Papers, Oxford University Centre for Business Taxation, number 1604.
• Clément Malgouyres & Loriane Py, 2016, "Les dispositifs d’exonérations géographiquement ciblées bénéficient-ils aux résidents de ces zones ?. État des lieux de la littérature américaine et française," Revue économique, Presses de Sciences-Po, volume 67, issue 3, pages 581-614.
• Patrice Bougette & Christophe Charlier, 2016, "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Revue économique, Presses de Sciences-Po, volume 67, issue HS1, pages 185-199.
• Bruno Ducoudré & Éric Heyer & Mathieu Plane, 2016, "CICE et Pacte de responsabilité : une évaluation selon la position dans le cycle. Simulations ex ante a partir d’un modele macroeconomique," Revue de l'OFCE, Presses de Sciences-Po, volume 0, issue 2, pages 5-42.
• Chad P. Bown & Meredith Crowley, 2016, "The Empirical Landscape of Trade Policy," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1624, Apr.
• Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016, "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 2, pages 119-131.
• Robin W. Boadway & Jean-François Tremblay, 2016, "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
• Adam Found & Peter Tomlinson, 2016, "The effect of business property and land transfer taxes on new investment," e-briefs, C.D. Howe Institute, number 251, Dec.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1413, Mar.
• Elias Einiö & Henry G. Overman, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0191, Feb.
• Lars P. Feld & Martin Ruf & Ulrich Schreiber & Maximilian Todtenhaupt & Johannes Voget, 2016, "Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity," CESifo Working Paper Series, CESifo, number 5738.
• Robert S. Chirinko & Daniel J. Wilson, 2016, "Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from U.S. States," CESifo Working Paper Series, CESifo, number 5771.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series, CESifo, number 5790.
• Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016, "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series, CESifo, number 5850.
• Dhammika Dharmapala, 2016, "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series, CESifo, number 5864.
• Céline Azémar & Dhammika Dharmapala, 2016, "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series, CESifo, number 5874.
• Caterina Liesegang & Marco Runkel, 2016, "Tax Competition and Fiscal Equalization under Corporate Income Taxation," CESifo Working Paper Series, CESifo, number 6011.
• Rainer Niemann & Caren Sureth-Sloane, 2016, "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?," CESifo Working Paper Series, CESifo, number 6046.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016, "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series, CESifo, number 6098.
• Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016, "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series, CESifo, number 6115.
• Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016, "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series, CESifo, number 6151.
• Eckhard Janeba & Maximilian Todtenhaupt, 2016, "Fiscal Competition and Public Debt," CESifo Working Paper Series, CESifo, number 6155.
• Eckhard Janeba, 2016, "Regulatory Chill and the Effect of Investor State Dispute Settlements," CESifo Working Paper Series, CESifo, number 6188.
• Cyril Chalendard, 2016, "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series, CESifo, number 6240.
• Don Fullerton & Chi L. Ta, 2016, "Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," CESifo Working Paper Series, CESifo, number 6265.
• Marina Riem, 2016, "Corporate investment decisions under political uncertainty," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 221.
• Sharma, Rishi, 2016, "Incentives to Tax Foreign Investors," Working Papers, Department of Economics, Colgate University, number 2016-02, Jan, revised 13 Sep 2016.
• Sharma, Rishi, 2016, "Taxing and Subsidizing Foreign Investors," Working Papers, Department of Economics, Colgate University, number 2016-03, Jan, revised 25 May 2017.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016, "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers, CIRANO, number 2016s-29, Jun.
• Juan C. Gómez Sabaíni & Dalmiro Mor�n, 2016, "La situación tributaria en América Latina: raíces y hechos estilizados," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 1-37.
• Peter B. Dixon & Maureen T. Rimmer & Rajesh Chadha & Devender Pratap & Anjali Tandon, 2016, "A CGE model for India with an application on the effects of eliminating agricultural subsidies," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-265, Nov.
• Dimitri PAOLINI & Pasquale PISTONE & Giuseppe PULINA & Martin ZAGLER, 2016, "Tax treaties with developing countries and the allocation of taxing rights," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2899, Jan.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 324, Feb.
• Overman, Henry & Einiö, Elias, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," CEPR Discussion Papers, Centre for Economic Policy Research, number 11112, Feb.
• Bown, Chad & Crowley, Meredith A., 2016, "The Empirical Landscape of Trade Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 11216, Apr.
• Wooton, Ian & Ferrett, Ben & Hoefele, Andreas, 2016, "Does tax competition make mobile firms more footloose?," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 11671, Nov.
• Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016, "Optimal Taxation and R&D Policies," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
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• 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.
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• 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.
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