Research classified by Journal of Economic Literature (JEL) codes

2015

• Damy Colon & Dirk Swagerman, 2015, "Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-101.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.
• Garsous, Grégoire & Corderi, David & Velasco, Mercedes, 2015, "Tax Incentives and Job Creation in the Tourism Industry of Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 7324, Nov, DOI: http://dx.doi.org/10.18235/0011706.
• Manzano, Osmel & Auguste, Sebastián & Alfaro, Laura & Artana, Daniel & Taylhardat, Adolfo & Cuevas, Mario & Porto, Luis, 2015, "Partners or Creditors? Attracting Foreign Investment and Productive Development to Central America and Dominican Republic," IDB Publications (Books), Inter-American Development Bank, number 6820, ISBN: ARRAY(0x980bbc68), November.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829, November.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883, ISBN: ARRAY(0x982eefb0), November.
• Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015, "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/27.
• Lazar Maria-Isadora & Grigore Victor, 2015, "Romania’s fiscal competitiveness in European context," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 2.
• Trandafir Adina, 2015, "The impact of fiscal policy in direct taxation field on private business environment in Romania," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Ernesto Crivelli & Ruud A. de Mooij & Mr. Michael Keen, 2015, "Base Erosion, Profit Shifting and Developing Countries," IMF Working Papers, International Monetary Fund, number 2015/118, May.
• Ms. Dora Benedek & Ruud A. de Mooij & Mr. Philippe Wingender, 2015, "Estimating VAT Pass Through," IMF Working Papers, International Monetary Fund, number 2015/214, Sep.
• Sandro Montresor & Francesco Quatraro, 2015, "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre, number 2015-05.
• Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015, "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre, number 2015-06.
• Luigi Bernardi, 2015, "Internet and taxation in the European Union: A primer," Working papers, Società Italiana di Economia Pubblica, number 30, Jul.
• Márcio Telles Portal & Luís Laureano, 2015, "Rebound Effect of Allowance for Corporate Equity on Debt Bias," Working Papers Series 2, ISCTE-IUL, Business Research Unit (BRU-IUL), number 15-06, Dec.
• Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015, "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 3, Sep.
• Even, William E. & Macpherson, David A., 2015, "The Affordable Care Act and the Growth of Involuntary Part-Time Employment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9324, Sep.
• Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015, "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9413, Oct.
• Åsa Hansson & Susan Porter & Susan Williams, 2015, "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, volume 26, issue 3, pages 281-306, September, DOI: 10.1007/s10602-014-9185-8.
• Grace Gu & Ruud Mooij & Tigran Poghosyan, 2015, "Taxation and leverage in international banking," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 2, pages 177-200, April, DOI: 10.1007/s10797-014-9307-2.
• Taiji Furusawa & Kazumi Hori & Ian Wooton, 2015, "A race beyond the bottom: the nature of bidding for a firm," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 452-475, June, DOI: 10.1007/s10797-014-9326-z.
• Lisa Evers & Helen Miller & Christoph Spengel, 2015, "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 502-530, June, DOI: 10.1007/s10797-014-9328-x.
• Peter Egger & Horst Raff, 2015, "Tax rate and tax base competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 5, pages 777-810, October, DOI: 10.1007/s10797-014-9305-4.
• Charles McLure & Jack Mintz & George Zodrow, 2015, "US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 5, pages 887-907, October, DOI: 10.1007/s10797-014-9336-x.
• Sijbren Cnossen, 2015, "Mobilizing VAT revenues in African countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 6, pages 1077-1108, December, DOI: 10.1007/s10797-015-9348-1.
• Arijit Mukherjee & Yingyi Tsai, 2015, "Does two-part tariff licensing agreement enhance both welfare and profit?," Journal of Economics, Springer, volume 116, issue 1, pages 63-76, September, DOI: 10.1007/s00712-014-0421-5.
• Di Gong & Shiwei Hu & Jenny Ligthart, 2015, "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, volume 48, issue 3, pages 193-213, December, DOI: 10.1007/s10693-014-0210-x.
• Morten Henningsen & Torbjørn Hægeland & Jarle Møen, 2015, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," The Journal of Technology Transfer, Springer, volume 40, issue 2, pages 227-251, April, DOI: 10.1007/s10961-014-9337-z.
• Chia-Hui Huang, 2015, "Tax credits and total factor productivity: firm-level evidence from Taiwan," The Journal of Technology Transfer, Springer, volume 40, issue 6, pages 932-947, December, DOI: 10.1007/s10961-014-9358-7.
• Dirk Czarnitzki & Julie Delanote, 2015, "R&D policies for young SMEs: input and output effects," Small Business Economics, Springer, volume 45, issue 3, pages 465-485, October, DOI: 10.1007/s11187-015-9661-1.
• Makoto Hasegawa & Kozo Kiyota, 2015, "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2015-008, Jul.
• Marko Koethenbuerger & Peter Egger, 2015, "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 15-382, May, DOI: 10.3929/ethz-a-010432169.
• Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015, "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 15-390, Jul, DOI: 10.3929/ethz-a-010483173.
• Elek, Péter & Lőrincz, László, 2015, "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján
  [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 1, pages 27-47.
• Vimal Ranchhod & Arden Finn, 2015, "Estimating the Effects of South Africa's Youth Employment Tax Incentive – An Update," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 152.
• Alalade S. Yimka & Agbatogun Taofeek & Cole Abimbola & Adekunle Olusegun, 2015, "Credit Risk Management and Financial Performance of Selected Commercial Banks in Nigeria," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 3, issue 1, pages 1-11, February.
• Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2015, "Fiscal Reform and the Tax Burden of State-Owned Enterprise in China," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 3, issue 1, pages 35-50, February.
• Patrice Pieretti & Giuseppe Pulina, 2015, "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 15-03.
• Patrice Pieretti & Giuseppe Pulina, 2015, "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 15-13.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 1506.
• Enid Slack & Richard M. Bird, 2015, "How to Reform the Property Tax: Lessons from around the World," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 21, Aug.
• Leon Bettendorf & Sijbren Cnossen, 2015, "The Long Shadow of the European VAT, Exemplified by the Dutch Experience," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 1, pages 118-139, March, DOI: 10.1628/001522108X14180276055734.
• Simon Loretz & Socrates Mokkas, 2015, "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 1, pages 1-36, March, DOI: 10.1628/001522108X14206439673251.
• Federico Revelli, 2015, "Tax Mandates and Factor Input Use: Theory and Evidence from Italy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 3, pages 328-359, September, DOI: 10.1628/001522108X14331675558807.
• Alessandro Santoro, 2015, "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 308, Sep, revised Sep 2015.
• Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015, "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 11, issue 2, pages 333-360, March.
• Renate Buijze & Christoph Engel & Sigrid Hemels, 2015, "Insuring Your Donation – An Experiment," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2015_16, Oct, revised Jul 2016.
• de Mooij, Ruud & Nicodème, Gaëtan (ed.), 2015, "Taxation and Regulation of the Financial Sector," MIT Press Books, The MIT Press, number 0262027976, edition 1, ISBN: ARRAY(0x6a9ad968), December.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2015, "The effects of special economic zones on employment and investment: spatial panel modelling perspective," NBP Working Papers, Narodowy Bank Polski, number 208.
• Danny Yagan, 2015, "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers, National Bureau of Economic Research, Inc, number 21003, Mar.
• Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015, "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21088, Apr.
• Jamal I. Haidar & Takeo Hoshi, 2015, "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," NBER Working Papers, National Bureau of Economic Research, Inc, number 21507, Aug.
• Xavier Giroud & Joshua Rauh, 2015, "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 21534, Sep.
• Richard G. Newell & Daniel Raimi, 2015, "Shale Public Finance: Local Government Revenues and Costs Associated with Oil and Gas Development," NBER Working Papers, National Bureau of Economic Research, Inc, number 21542, Sep.
• Richard G. Newell & Daniel Raimi, 2015, "Oil and Gas Revenue Allocation to Local Governments in Eight States," NBER Working Papers, National Bureau of Economic Research, Inc, number 21615, Oct.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2015, "Business in the United States: Who Owns it and How Much Tax Do They Pay?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21651, Oct.
• Makoto Hasegawa & Kozo Kiyota, 2015, "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 15-09, Jun.
• Mukherjee, Sacchidananda, 2015, "Present State of Goods and Services Tax (GST) Reform in India," Working Papers, National Institute of Public Finance and Policy, number 15/154, Sep.
• Q. Lafféter & M. Pak, 2015, "Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-08.
• V. Dortet-Bernadet & M. Sicsic, 2015, "The effect of public support on R&D employment in small firms," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-11.
• M. Poulhès, 2015, "Are Enterprise Zones Benefits Capitalized into Commercial Property Values? The French case," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-13.
• Mihir A. Desai & Dhammika Dharmapala, 2015, "Interest Deductions in a Multijurisdictional World," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 3, pages 653-680, September, DOI: 10.17310/ntj.2015.3.07.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 4, pages 1047-1072, December, DOI: 10.17310/ntj.2015.4.07.
• Philip Hemmings & Annamaria Tuske, 2015, "Improving Taxes and Transfers in Australia," OECD Economics Department Working Papers, OECD Publishing, number 1199, Mar, DOI: 10.1787/5js4h5lz07r4-en.
• Christian Daude & Sarah Perret & Bert Brys, 2015, "Making Colombia's Tax Policy More Efficient, Fair and Green," OECD Economics Department Working Papers, OECD Publishing, number 1234, May, DOI: 10.1787/5js0cqs9605g-en.
• Eckhard Wurzel & Damien Azzopardi, 2015, "Luxembourg - addressing new challenges in a major financial sector," OECD Economics Department Working Papers, OECD Publishing, number 1239, Jun, DOI: 10.1787/5jrzxgz5tvwj-en.
• Christine Lewis & Theresa Alton, 2015, "How can South Africa's tax system meet revenue raising challenges?," OECD Economics Department Working Papers, OECD Publishing, number 1276, Dec, DOI: 10.1787/5jrp1g0xztbr-en.
• Kazuki Onji & John P. Tang, 2015, "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-12, May.
• Nicu Popa & Adriana Florina Popa, 2015, "The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 539-545, May.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2015, "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 4, pages 253-271, January.
• Anna Leszczylowska, 2015, "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 1, pages 14-27, April.
• Michal Soliwoda, 2015, "What determines investment rate of Polish large-sized farms?," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 3, pages 183-194, October.
• Adam A. Ambroziak, 2015, "Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts," Working Papers, Institute of Economic Research, number 38/2015, Apr, revised Apr 2015.
• Cizkowicz, Piotr & Cizkowicz-Pekala, Magda & Pekala, Piotr & Rzonca, Andrzej, 2015, "The Effects of Polish Special Economic Zones on Employment and Investment: Spatial Panel Modelling Perspective," MPRA Paper, University Library of Munich, Germany, number 63176, Mar.
• Lawless, Martina & McCoy, Daire & Morgenroth, Edgar & O'Toole, Conor, 2015, "Corporate Tax and Location Choice for Multinational Firms," MPRA Paper, University Library of Munich, Germany, number 64769, Jun.
• Driver, Ciaran, 2015, "Advertising’s Elusive Economic Rationale: is there a case for limiting tax relief?," MPRA Paper, University Library of Munich, Germany, number 68790, Jan.
• Antonescu, Mihail & Antonescu, Ligia, 2015, "Representative offices of foreign companies in Romania," MPRA Paper, University Library of Munich, Germany, number 69947, Oct.
• Kayis-Kumar, Ann, 2015, "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper, University Library of Munich, Germany, number 71615, Jul.
• Bulana, Oleksandra, 2015, "Transfer pricing and customs valuation: key differences and mitigation of potential risks," MPRA Paper, University Library of Munich, Germany, number 72576, Mar.
• Sanchez, Gonzalo E, 2015, "The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence," MPRA Paper, University Library of Munich, Germany, number 94949, May.
• Petr Janský, 2015, "Indicators of Taxation of Multinational Enterprises in the Czech Republic
  [Ukazatele zdanění mezinárodních společností v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 24-38, DOI: 10.18267/j.cfuc.457.
• Veronika Solilová & Danuše Nerudová, 2015, "Sixth Method as a Simplified Measurement for SMEs?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 45-61, DOI: 10.18267/j.efaj.145.
• Jan Svitlík, 2015, "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 5-18, DOI: 10.18267/j.efaj.146.
• Anna Leszczyłowska, 2015, "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 19-31, DOI: 10.18267/j.efaj.147.
• Danuše Nerudová & Veronika Solilová, 2015, "The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2015, issue 6, pages 621-637, DOI: 10.18267/j.pep.514.
• Danuše Nerudová & Veronika Solilová, 2015, "Kvantifikace dopadů zavedení společného konsolidovaného základu daně v Evropské unii do celkového základu daně korporací vykazovaného v České republice
  [Quantification of the Impact on the Total Co," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 4, pages 456-473, DOI: 10.18267/j.polek.1030.
• Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015, "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
  [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 811-832, DOI: 10.18267/j.polek.1036.
• Stefanie Stantcheva, 2015, "Optimal Taxation and R&D Policies," 2015 Meeting Papers, Society for Economic Dynamics, number 1533.
• Sedjo, Roger A. & Sohngen, Brent, 2015, "The Effects of a Federal Tax Reform on the US Timber Sector," RFF Working Paper Series, Resources for the Future, number dp-15-37, Aug.
• Rodion Lomivorotov, 2015, "Bayesian estimation of monetary policy in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 38, issue 2, pages 41-63.
• Svetlana Balashova, 2015, "The impact of public R&D policy on business-funded R&D (case of OECD countries)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 38, issue 2, pages 64-82.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2015-1, Oct.
• Erik Kubicka & Andrej Piovarci & Jozer Simuth & Vladimir Dubrovskiy, 2015, "Transfer of Know-how for Small and Mid-size Businesses in Georgia, Moldova and Ukraine White Paper: Ukraine," CASE Network Reports, CASE-Center for Social and Economic Research, number 0121.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2015, "Study to quantify and analyse the VAT GAP in the EU member states," CASE Network Reports, CASE-Center for Social and Economic Research, number 0124.
• Sava? Çevik & Mehmet Okan Ta?ar, 2015, "The Impact of Double Tax Treaties on Foreign Direct Investments: Evidence from Turkey?s Outward FDIs," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2504045, Jun.
• Micha? Soliwoda & Joanna Paw?owska-Tyszko, 2015, "Tax policy tools vs. sustainable development of agriculture. The case of Poland," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604481, Jul.
• Victoria Garkusha, 2015, "Corporate Tax Rate and Recent Inbound and Outbound Mergers and Acquisitions Activity in the United Kingdom," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 2204966, Sep.
• Ergete Ferede & Bev Dahlby & Ebenezer Adjei, 2015, "Determinants of statutory tax rate changes by the Canadian provinces," Economics of Governance, Springer, volume 16, issue 1, pages 27-51, February, DOI: 10.1007/s10101-014-0153-6.
• Massimo Bordignon, 2015, "Exit and Voice: Yardstick Versus Fiscal Competition Across Governments," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 1, issue 1, pages 117-137, March, DOI: 10.1007/s40797-015-0012-9.
• Bradley Blaylock & Fabio Gaertner & Terry Shevlin, 2015, "The association between book-tax conformity and earnings management," Review of Accounting Studies, Springer, volume 20, issue 1, pages 141-172, March, DOI: 10.1007/s11142-014-9291-x.
• Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson, 2015, "The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes," Review of Accounting Studies, Springer, volume 20, issue 1, pages 436-469, March, DOI: 10.1007/s11142-014-9302-y.
• Christof Beuselinck & Marc Deloof & Ann Vanstraelen, 2015, "Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals," Review of Accounting Studies, Springer, volume 20, issue 2, pages 710-746, June, DOI: 10.1007/s11142-014-9310-y.
• Jan Thomas Martini, 2015, "The optimal focus of transfer prices: pre-tax profitability versus tax minimization," Review of Accounting Studies, Springer, volume 20, issue 2, pages 866-898, June, DOI: 10.1007/s11142-015-9321-3.
• Ulrich Schreiber, 2015, "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, volume 67, issue 1, pages 102-127, February, DOI: 10.1007/BF03372917.
• Franz W. Wagner, 2015, "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 522-548, December, DOI: 10.1007/BF03373030.
• Rainer Kambeck & Peer-Robin Paulus & Berthold Welling, 2015, "Das Erbschaftsteuerrecht ist reparabel," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 1, pages 39-45, January, DOI: 10.1007/s10273-015-1775-1.
• Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015, "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 57, Jun.
• European Commission, 2015, "Tax reforms in EU Member States - 2015 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 58, Sep.
• European Commission, 2015, "Taxation trends in the European Union: 2015 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2015, Dec.
• Pourya Darnihamedani & Joern Hendrich Block & Jolanda Hessels & Aram Simonyan, 2015, "Start-up Costs, Taxes and Innovative Entrepreneurship," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-013/VII, Jan.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 34, May.
• James Alm & Mir Ahmad Khan, 2015, "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers, Tulane University, Department of Economics, number 1513, Aug.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Working Papers, Tulane University, Department of Economics, number 1515, Aug.
• Bibek Adhikari & James Alm, 2015, "Did Latvia's Flat Tax Reform Improve Growth?," Working Papers, Tulane University, Department of Economics, number 1516, Aug.
• Bibek Adhikari, 2015, "When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method," Working Papers, Tulane University, Department of Economics, number 1524, Nov, revised Nov 2015.
• Filiz Giray & Mehmet Çinar & Simla Güzel, 2015, "R&D IN FUNCTION OF DIRECT PUBLIC SUPPORTS TO SMEs: AN EXPLORATORY STUDY IN TURKEY," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 13, issue 1, pages 29-36, May.
• Maximilian von Ehrlich & Tobias Seidel, 2015, "The persistent effects of place-based policy: Evidence from the West-German Zonenrandgebiet," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft, number dp1506, Apr.
• Johannes Becker & Ronald B. Davies, 2015, "Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information," Working Papers, School of Economics, University College Dublin, number 201519, Sep.
• Johannes Becker & Ronald B. Davies, 2015, "Negotiated Transfer Prices," Working Papers, School of Economics, University College Dublin, number 201527, Nov.
• Jang-Ting Guo & Yutaro Izumi & Yi-Chan Tsai, 2015, "Resource Misallocation and Aggregate Productivity under Progressive Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201502, Feb.
• Carlianne E. Patrick, 2015, "Jobless Capital? The Role of Capital Subsidies," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 15-237, Oct.
• Shawn Chen, 2015, "Vat Rate Dispersion And Tfp Loss In China’S Manufacturing Sector," Economics Discussion / Working Papers, The University of Western Australia, Department of Economics, number 15-34.
• MIHĂILĂ, Nicoleta, 2015, "Evolution Of Taxation At Microeconomic Level In The Period 2003-2014," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 19, issue 4, pages 47-64.
• Ines Kersan-Škabić, 2015, "Importance of Corporate Taxation for FDI Attractiveness of Southeast European Countries," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 62, issue 1, pages 105-122.
• Kari Seppo, 2015, "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, volume 2015, issue 1, pages 1-16, September, DOI: 10.1515/ntaxj-2015-0001.
• De Giorgi,Giacomo & Ploenzke,Matthew & Rahman,Aminur, 2015, "Small firms? formalization : the stick treatment," Policy Research Working Paper Series, The World Bank, number 7318, Jun.
• Tobias Seidel & Maximilian von Ehrlich, 2015, "The persistent effects of placed-based policy - Evidence from the West-German Zonenrandgebiet," ERSA conference papers, European Regional Science Association, number ersa15p1195, Oct.
• Alexandre Porsse & Felipe Madruga, 2015, "Vertical versus Horizontal Tax Incentives Policies in Brazil: Assessing the Impacts Using a Computable General Equilibrium Model," ERSA conference papers, European Regional Science Association, number ersa15p839, Oct.
• Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015, "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, volume 125, issue 589, pages 1764-1789, December.
• Ján HUŇADY & Marta ORVISKÁ, 2015, "The Non-linear Effect of Corporate Taxes on Economic Growth," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 1s, pages 14-31, February.
• Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren, 2015, "Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 181.
• Alberternst, Stephan & Sureth, Caren, 2015, "The effect of taxes on corporate financing decisions: Evidence from the German interest barrier," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 182.
• Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren, 2015, "Impact of capital gains taxation on the holding period of investments under different tax systems," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 183.
• Ackermann, Hagen, 2015, "How does the type of subsidization affect investments: Experimental evidence," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 185.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Dinkel, Andreas & Schanz, Deborah, 2015, "Tax attractiveness and the location of patents," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 188.
• Dinkel, Andreas, 2015, "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 189.
• Krenn, Peter, 2015, "The impact of taxes on competition for CEOs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 190.
• Niemann, Rainer & Sureth-Sloane, Caren, 2015, "Investment effects of wealth taxes under uncertainty and irreversibility," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 192.
• Rünger, Silke, 2015, "The effect of cross-border group taxation on ownership chains," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 194.
• Steinhoff, Melanie, 2015, "Management compensation, monitoring and aggressive corporate tax planning," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 83.
• Feser, Daniel & Proeger, Till, 2015, "Knowledge-intensive business services as credence goods: A demand-side approach," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 232.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015, "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series, Center for Financial Studies (CFS), number 517.
• Kalamov, Zarko Y., 2015, "Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 110895, Jun.
• Dwenger, Nadja & Fossen, Frank M. & Simmler, Martin, 2015, "From financial to real economic crisis: Evidence from individual firm-bank relationships in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/28.
• Zeddies, Götz, 2015, "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 2/2015.
• Hentze, Tobias, 2015, "Der Beitrag multinationaler Unternehmen zum deutschen Steueraufkommen," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 42, issue 2, pages 43-59, DOI: 10.2373/1864-810X.15-02-03.
• Strunz, Sebastian & Gawel, Erik & Lehmann, Paul, 2015, "The political economy of renewable energy policies in Germany and the EU," UFZ Discussion Papers, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS), number 12/2015.
• Hünermund, Paul & Czarnitzki, Dirk, 2015, "Estimating the Local Average Treatment Effect of R&D Subsidies in a Virtual Common Pot," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112869.
• aus dem Moore, Nils, 2015, "Corporate Taxation and Investment Evidence from the Belgian ACE Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112888.
• Stimmelmayr, Michael & Liberini, Federica & Russo, Antonio, 2015, "The Role of Toeholds and Capital Gain Taxes for Corporate Acquisition Strategies," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112926.
• von Schwerin, Axel, 2015, "Effective Burden of Business Taxation and Tax Eff ort of Local Governments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112955.
• Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015, "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112972.
• Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015, "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112978.
• Evers, Maria Theresia, 2015, "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113127.
• Reiter, Franz, 2015, "Who Competes with Whom? The Structure of International Tax Competition," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113189.
• Moczall, Andreas, 2015, "The effect of hiring subsidies on regular wages," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113225.
• Dreßler, Daniel & Scheuering, Uwe, 2015, "Empirical evaluation of interest barrier effects," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-046 [rev.].
• Czarnitzki, Dirk & Delanote, Julie, 2015, "R&D policies for young SMEs: Input and output effects," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-032.
• Dudar, Olena & Spengel, Christoph & Voget, Johannes, 2015, "The impact of taxes on bilateral royalty flows," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-052.
• Bräutigam, Rainer & Spengel, Christoph, 2015, "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-070.

2014

• Simon Cornée & Ariane Szafarz, 2014, "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Journal of Business Ethics, Springer, volume 125, issue 3, pages 361-380, December, DOI: 10.1007/s10551-013-1922-9.
• Andrea Asoni & Tino Sanandaji, 2014, "Taxation and the quality of entrepreneurship," Journal of Economics, Springer, volume 113, issue 2, pages 101-123, October, DOI: 10.1007/s00712-013-0375-z.
• Toshihiro Matsumura & Yasunori Okumura, 2014, "Comparison between specific taxation and volume quotas in a free entry Cournot oligopoly," Journal of Economics, Springer, volume 113, issue 2, pages 125-132, October, DOI: 10.1007/s00712-013-0365-1.
• Michael Overesch & Georg Wamser, 2014, "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 2, pages 191-209, February, DOI: 10.1007/s11156-012-0339-3.
• Pawan Jain & Quentin Chu, 2014, "Dividend clienteles: a global investigation," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 509-534, April, DOI: 10.1007/s11156-013-0351-2.
• Yohei Kobayashi, 2014, "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, volume 42, issue 2, pages 311-327, February, DOI: 10.1007/s11187-013-9477-9.
• Isabel Busom & Beatriz Corchuelo & Ester Martínez-Ros, 2014, "Tax incentives… or subsidies for business R&D?," Small Business Economics, Springer, volume 43, issue 3, pages 571-596, October, DOI: 10.1007/s11187-014-9569-1.
• Georgeta Ilie, 2014, "The Increasing Importance of Transfer Pricing and the Tax Strategies of the Transnational Corporations," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 4, pages 9-13, December.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014, "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 8, issue 3, pages 117-125, October, DOI: 10.3929/ethz-a-005427569.
• Federica Liberini, 2014, "Corporate Taxes and the Growth of the Firm," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 14-354, Mar, DOI: 10.3929/ethz-a-010094539.
• Hirokazu Mizobata & Masaaki Suzuki, 2014, "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers, Kyoto University, Institute of Economic Research, number 902, Sep.
• Andreas Hoefele & Ben Ferrett, 2014, "On The Efficiency Of Fiscal Competition For Fdi When Incumbent Firms Are Foreign-Owned," Centre for Firms in the Global Economy (CFGE) Discussion Papers, School of Business and Economics, Loughborough University, number 2014_01, May, revised May 2014.
• Vimal Ranchhod & Arden Finn, 2014, "Estimating the short run effects of South Africa's Employment Tax Incentive on youth employment probabilities using a difference-in-differences approach," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 134.
• Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014, "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics, University of Munich, Department of Economics, number 20123.
• Haufler, Andreas & Mardan, Mohammed, 2014, "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics, University of Munich, Department of Economics, number 27297.
• Langenmayr, Dominika & Lester, Rebecca, 2014, "Taxation and Corporate Risk-Taking," Discussion Papers in Economics, University of Munich, Department of Economics, number 20977, Jun.
• Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2014, "Determinants of effective tax rates for firms listed on Chinese stock market: Panel models with two-sided censors," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 5, pages 1-5, October.
• Oscar Amerighi & Giuseppe De Feo, 2014, "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 374-404, September, DOI: 10.1628/001522108X684510.