Research classified by Journal of Economic Literature (JEL) codes

2016

• Olha Vatamaniuk, 2016, "Course of Development of Partnership between Fiscal Authorities and Major Taxpayers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 92-96, December.
• Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016, "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 5, pages 27-40.
• Gilles Eric Fombasso Toyem & Michele Cincera, 2016, "Effectiveness of Government intervention in the SME sector: Evidence from the Brussels-Capital Region," Working Papers TIMES², ULB -- Universite Libre de Bruxelles, number 2016-17, Apr.
• Ms. Oana Luca & Alexander F. Tieman, 2016, "Financial Sector Debt Bias," IMF Working Papers, International Monetary Fund, number 2016/217, Nov.
• K.V. Ramaswamy, 2016, "Size dependent tax incentives, threshold effects and horizontal subcontracting in Indian manufacturing: Evidence from factory and firm-level panel data sets," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-007, Feb.
• Zhiguo He & Gregor Matvos, 2016, "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt Be Optimal?," Management Science, INFORMS, volume 62, issue 2, pages 303-325, February, DOI: 10.1287/mnsc.2014.2120.
• Diego d'Andria, 2016, "Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-02, Dec.
• Salvador Barrios & Diego d'Andria, 2018, "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-07, Oct.
• Robert S. Chirinko & Daniel J. Wilson, 2016, "Job creation tax credits, fiscal foresight,and job growth: evidence from U.S. States," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 6, Dec.
• Di, Wenhua & Millimet, Daniel L., 2016, "Targeted Business Incentives and the Debt Behavior of Households," IZA Discussion Papers, IZA Network @ LISER, number 9622, Jan.
• Jörn Block, 2016, "Corporate income taxes and entrepreneurship," World of Labour, LISER, pages 257-257, May.
• Kölling Arnd, 2016, "Developing Eastern Germany: The Effects of Economics Promotion in the Eastern German States after Reunification," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 2, pages 275-295, March, DOI: 10.1515/jbnst-2015-1009.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Buettner Thiess & Hoenig Anja, 2016, "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 5, pages 533-556, October, DOI: 10.1515/jbnst-2015-1027.
• Dimitri Paolini & Pasquale Pistone & Giuseppe Pulina & Martin Zagler, 2016, "Tax treaties with developing countries and the allocation of taxing rights," European Journal of Law and Economics, Springer, volume 42, issue 3, pages 383-404, December, DOI: 10.1007/s10657-014-9465-9.
• Anders Gustafsson & Andreas Stephan & Alice Hallman & Nils Karlsson, 2016, "The “sugar rush” from innovation subsidies: a robust political economy perspective," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 43, issue 4, pages 729-756, November, DOI: 10.1007/s10663-016-9350-6.
• Guttorm Schjelderup, 2016, "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 1, pages 168-189, February, DOI: 10.1007/s10797-015-9350-7.

2015

• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015, "Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation," American Economic Review, American Economic Association, volume 105, issue 11, pages 3443-3470, November.
• Esther Ann Bøler & Andreas Moxnes & Karen Helene Ulltveit-Moe, 2015, "R&D, International Sourcing, and the Joint Impact on Firm Performance," American Economic Review, American Economic Association, volume 105, issue 12, pages 3704-3739, December.
• Dina Pomeranz, 2015, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, volume 105, issue 8, pages 2539-2569, August.
• Roland Hodler & Simon Luechinger & Alois Stutzer, 2015, "The Effects of Voting Costs on the Democratic Process and Public Finances," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 141-171, February.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015, "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 36-62, February.
• Naomi E. Feldman & Bradley J. Ruffle, 2015, "The Impact of Including, Adding, and Subtracting a Tax on Demand," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 95-118, February.
• David R. Agrawal, 2015, "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 1-29, May.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 88-124, May.
• Carlos A. Vegh & Guillermo Vuletin, 2015, "How Is Tax Policy Conducted over the Business Cycle?," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 327-370, August.
• Wallace E. Oates & Robert M. Schwab, 2015, "The Window Tax: A Case Study in Excess Burden," Journal of Economic Perspectives, American Economic Association, volume 29, issue 1, pages 163-180, Winter.
• Herczeg, Adrienn & Orban, Ildiko & Dekan, Tamas & Nagy-Becsky, Patricia & Fenyves, Veronika, None, "Specialities of the Corporate Tax in Connection with the Sports Organizations," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, volume 9, issue 01-2, pages 1-4, DOI: 10.22004/ag.econ.210588.
• Zheng, Wen & Dharmasena, Senarath & Janakirarman, Ramkumar & Capps, Oral, Jr., 2015, "Market Competitiveness, Demographic Profiling of Demand and Tax Policies Associated with Sparkling and Non-Sparkling Bottled Water in the United States," 2015 Annual Meeting, January 31-February 3, 2015, Atlanta, Georgia, Southern Agricultural Economics Association, number 196790, Jan, DOI: 10.22004/ag.econ.196790.
• Benedek Nobilis & András Svraka, 2015, "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 87-105, December.
• Oksana Okseniuk, 2015, "Methods of forecasting VAT revenues for the state budget of Ukraine," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 10, pages 81-94, June.
• Kazuki Onji & John P. Tang, 2015, "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers, Centre for Economic History, Research School of Economics, Australian National University, number 040, May.
• Slaven Savic, 2015, "Administrative Obligations Of Vat Taxpayers - Serbia Versus European Union," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 24, issue 1, pages 245-266, june.
• Peter Okoeguale Ibadin & Adesina Olugoke Oladipupo, 2015, "Indirect Taxes And Economic Growth In Nigeria," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 24, issue 2, pages 345-364, december.
• Richard M. Bird, 2015, "Reforming International Taxation: Is the Process the Real Product?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1503, Jun.
• Nikolay Galabov, 2015, "Excise duties in Europe: alignment and differences," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 23-47.
• Vincent Vicard, 2015, "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers, Banque de France, number 555.
• Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, volume 16, issue 4, pages 408-421, November.
• Pere Arqué-Castells & Pierre Mohnen, 2015, "Sunk Costs, Extensive R&D Subsidies and Permanent Inducement Effects," Journal of Industrial Economics, Wiley Blackwell, volume 63, issue 3, pages 458-494, September.
• Timothy P. Hubbard & Justin Svec, 2015, "A Model of Tradeable Capital Tax Permits," Journal of Public Economic Theory, Association for Public Economic Theory, volume 17, issue 6, pages 916-942, December.
• Björn Kauder, 2015, "Spatial Administrative Structure And Intrametropolitan Tax Competition," Journal of Regional Science, Wiley Blackwell, volume 55, issue 4, pages 626-643, September, DOI: 10.1111/jors.12177.
• Holger Görg & Eric Strobl, 2015, "Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland," The World Economy, Wiley Blackwell, volume 38, issue 5, pages 788-804, May.
• VLAD Cristina & OPRET Anca & BREZEANU Petre, 2015, "The Evolution Of The Value Added Tax In Accordance With Value Added Tax Gap In European Union," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 67, issue 6, pages 89-99, December.
• Du Yong Kang, 2015, "Artificial Market Approach to Employment Targeting: A Possibility of 'Smart' Employment Policy (in Korean)," Economic Analysis (Quarterly), Economic Research Institute, Bank of Korea, volume 21, issue 3, pages 76-102, September.
• Langenmayr Dominika, 2015, "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 15, issue 4, pages 1657-1677, October, DOI: 10.1515/bejeap-2014-0058.
• Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, volume 16, issue 4, pages 408-421, December, DOI: 10.1111/geer.12058.
• Nicoleta, MIHAILA, 2015, "IMPLICATIONS OF TAXATION IN THE EVOLUTION OF SMEs SECTOR IN ROMANIA. COMPARATIVE ASPECTS TO EUROPEAN UNION," Management Strategies Journal, Constantin Brancoveanu University, volume 30, issue 4, pages 16-22.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015, "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers, Oxford University Centre for Business Taxation, number 1502.
• Juan Carlos Suárez Serrato & Owen Zidar, 2015, "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers, Oxford University Centre for Business Taxation, number 1502.
• Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015, "The Taxation of Foreign Profits: a Unified View," Working Papers, Oxford University Centre for Business Taxation, number 1504.
• Li Liu & Ben Lockwood, 2015, "VAT notches," Working Papers, Oxford University Centre for Business Taxation, number 1506.
• Irem Guceri, 2015, "Tax incentives and R&D: an evaluation of the 2002 UK reform using micro data," Working Papers, Oxford University Centre for Business Taxation, number 1511.
• Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015, "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers, Oxford University Centre for Business Taxation, number 1516.
• Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015, "Patent boxes design, patents, location and local R&D," Working Papers, Oxford University Centre for Business Taxation, number 1518.
• Reuven Avi-Yonah, 2015, "Reinventing the wheel: what we can learn from the Tax Reform Act of 1986," Working Papers, Oxford University Centre for Business Taxation, number 1519.
• Li Liu, 2015, "International taxation and MNE investment: evidence from the UK change to territoriality," Working Papers, Oxford University Centre for Business Taxation, number 1525.
• Eric Orhn, 2015, "The corporate investment response to the domestic production activities deduction," Working Papers, Oxford University Centre for Business Taxation, number 1526.
• Martin Simmler, 2015, "Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation," Working Papers, Oxford University Centre for Business Taxation, number 1530.
• Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015, "Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information," Working Papers, Oxford University Centre for Business Taxation, number 1531.
• Karim L. Anaya & Michael G. Pollitt, 2015, "Distributed Generation: Opportunities for Distribution Network Operators, Wider Society and Generators," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1505, Apr.
• Perry Beider & David Torregrosa & Susan Willie, 2015, "Federal Reinsurance for Terrorism Risk in 2015 and Beyond: Working Paper 2015-04," Working Papers, Congressional Budget Office, number 50171, Jun.
• Collie, David R., 2015, "Taxation under Oligopoly in a General Equilibrium Setting," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2015/15, Oct.
• Benjamin Dachis & John Lester, 2015, "Small Business Preferences as a Barrier to Growth: Not so Tall After All," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 426, May.
• Ben Dachis & Adam Found & Peter Tomlinson, 2015, "Feasible Business Tax Burdens in Canada’s Major Cities: The 2015 Report Card," e-briefs, C.D. Howe Institute, number 221, Nov.
• Céline DE QUATREBARBES & Bertrand LAPORTE, 2015, "What do we know about the mineral resource rent sharing in Africa?," Working Papers, CERDI, number 201509, Apr.
• Jie Ma & Pascalis Raimondos, 2015, "Competition for FDI and Profit Shifting," CESifo Working Paper Series, CESifo, number 5153.
• Inga Heiland & Erdal Yalcin, 2015, "Export Market Risk and the Role of State Credit Guarantees," CESifo Working Paper Series, CESifo, number 5176.
• Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015, "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series, CESifo, number 5231.
• Guttorm Schjelderup, 2015, "Secrecy Jurisdictions," CESifo Working Paper Series, CESifo, number 5239.
• David R. Agrawal, 2015, "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series, CESifo, number 5292.
• Mohammed Mardan, 2015, "Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development," CESifo Working Paper Series, CESifo, number 5295.
• Michael Stimmelmayr, 2015, "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series, CESifo, number 5311.
• Wolfram F. Richter & Markus Breuer, 2015, "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series, CESifo, number 5340.
• Mihir A. Desai & Dhammika Dharmapala, 2015, "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series, CESifo, number 5350.
• Shafik Hebous & Martin Ruf, 2015, "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series, CESifo, number 5360.
• Li Liu & Benjamin Lockwood, 2015, "VAT Notches," CESifo Working Paper Series, CESifo, number 5371.
• Maximilian von Ehrlich & Tobias Seidel, 2015, "The Persistent Effects of Place-Based Policy: Evidence from the West-German Zonenrandgebiet," CESifo Working Paper Series, CESifo, number 5373.
• Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015, "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series, CESifo, number 5416.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015, "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series, CESifo, number 5450.
• Dora Benedek & Ruud A. De Mooij & Michael Keen & Philippe Wingender, 2015, "Estimating VAT Pass Through," CESifo Working Paper Series, CESifo, number 5531.
• Jenny Simon, 2015, "Optimal Debt Bias in Corporate Income Taxation," CESifo Working Paper Series, CESifo, number 5561.
• Marko Köthenbürger & Michael Stimmelmayr, 2015, "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series, CESifo, number 5569.
• Guttorm Schjelderup, 2015, "The Tax Sensitivity of Debt in Multinationals: A Review," CESifo Working Paper Series, CESifo, number 5590.
• Jarkko Harju & Seppo Kari, 2015, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5606.
• Rainer Niemann & Caren Sureth-Sloane, 2015, "Investment Effects of Wealth Taxes under Uncertainty and Irreversibility," CESifo Working Paper Series, CESifo, number 5610.
• Michael P. Devereux & John Vella, 2015, "Are We Heading towards a Corporate Tax System Fit for the 21st Century?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 03-07, January.
• Dhammika Dharmapala, 2015, "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 08-14, January.
• Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015, "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 15-21, January.
• Bodo Knoll & Nadine Riedel, 2015, "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 22-26, January.
• Valeria Merlo & Georg Wamser, 2015, "Debt Shifting and Thin-capitalization Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 27-31, January.
• John D. Wilson, 2015, "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 32-39, January.
• Andreas Haufler & Dominika Langenmayr, 2015, "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 57-62, August.
• Christian Ilchmann & Felix Rösel & Johannes Steinbrecher, 2015, "Steuerwettbewerb im Kleinen – Ein Blick auf den Fall Monheim," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 22, issue 04, pages 26-38, August.
• Wolfgang Schön & Dennis Klein & Markus Kerber & Martin Ruf & Tanja Kroh & Katharina Finke & Christoph Spengel & Andreas Oestreicher, 2015, "EU-Aktionsplan zur Unternehmensbesteuerung: Ein Weg zu größerer Fairness und Effizienz in der Steuerpolitik?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 68, issue 15, pages 03-21, August.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015, "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers, Czech National Bank, Research and Statistics Department, number 2015/08, Nov.
• Eduardo Lora & Johanna Fajardo-Gonz�lez, 2016, "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 75-117.
• Jorge Armando Rodríguez, 2015, "Impuesto sobre la renta: dime cómo opera y te diré cómo redistribuye," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022952, Feb.
• Jorge Armando Rodríguez, 2015, "Impuesto sobre la renta: dime cómo opera y te diré cómo redistribuye," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 13128, Feb.
• Carlos Albeiro Alturo Fonseca, 2015, "Impacto tributario de la Ley 1429 del 2010 en la pequena empresa en El Espinal, Tolima," Ensayos de Economía, Universidad Nacional de Colombia Sede Medellín, number 14147, Sep.
• Hernando José Gómez R. & Roberto Steiner, 2015, "La reforma tributaria y su impacto sobre la tasa efectiva de tributación de las firmas en Colombia," Coyuntura Económica, Fedesarrollo, volume 45, issue 1, pages 13-45.
• Watson Munyanyi & Campion Chiromba, 2015, "Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue," Revista Ad-Minister, Universidad EAFIT, issue 27, pages 27-51.
• Arjan Lejour & Maria Salfi, 2015, "The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 298, Jan.
• Elina Ladinska & Marielle Non & Bas Straathof, 2015, "More R&D with tax incentives? A meta-analysis," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 309, Jun.
• Michal Sosnowski, 2015, "Tax competition and the relocation process," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 14, issue 1, pages 33-45, March, DOI: 10.12775/EiP.2015.003.
• Agnieszka Kopec, 2015, "Are the new Polish tax rules regarding partnerships limited by shares in breach of EU law? Analysis of amendments to the Polish Income Tax Act 2014 in the light of ECJ case law," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 14, issue 2, pages 205-219, June, DOI: 10.12775/EiP.2015.012.
• Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015, "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers, Centre for Economic Policy Research, number 10512, Mar.
• Brülhart, Marius & Simpson, Helen, 2015, "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 10578, May.
• Singhal, Monica & Pomeranz, Dina & Carrillo, Paul, 2015, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," CEPR Discussion Papers, Centre for Economic Policy Research, number 10603, May.
• Lockwood, Ben & Liu, Li, 2015, "VAT Notches," CEPR Discussion Papers, Centre for Economic Policy Research, number 10606, May.
• Nicodème, Gaëtan & Langedijk, Sven & Rossi, Alessandro & Pagano, Andrea, 2015, "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises," CEPR Discussion Papers, Centre for Economic Policy Research, number 10616, May.
• Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio, 2015, "Patent Boxes Design, Patents Location and Local R&D," CEPR Discussion Papers, Centre for Economic Policy Research, number 10679, Jun.
• Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 10711, Jul.
• Rahman, Aminur & De Giorgi, Giacomo & Ploenzke, Matthew, 2015, "Small Firms' Formalization The Stick Treatment," CEPR Discussion Papers, Centre for Economic Policy Research, number 10779, Aug.
• Wooton, Ian & Desbordes, Rodolphe & Azémar, Céline, 2015, "Country Size and Corporate Tax Rate: Rationale and Empirics," CEPR Discussion Papers, Centre for Economic Policy Research, number 10800, Aug.
• Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015, "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers, Centre for Economic Policy Research, number 10844, Sep.
• Melanie Steinhoff, 2015, "Management Compensation, Monitoring and Aggressive Corporate Tax Planning," CQE Working Papers, Center for Quantitative Economics (CQE), University of Muenster, number 4115, May.
• Reto Odermatt & Alois Stutzer, 2015, "Smoking Bans, Cigarette Prices and Life Satisfaction," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2015-16, Oct.
• Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camoes, 2015, "Substitutability Between Drugs, Innovation, and Fiscal Policy in the Pharmaceutical Industry," Annals of Economics and Finance, Society for AEF, volume 16, issue 2, pages 273-289, November.
• Nadja Dwenger & Frank M. Fossen & Martin Simmler, 2015, "Bankkredite wichtig für Unternehmensinvestitionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 40, pages 899-903.
• Nadja Dwenger & Frank M. Fossen & Martin Simmler, 2015, "From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1510.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate Governance, Incentives, and Tax Avoidance," Research Papers, Stanford University, Graduate School of Business, number 2134, Feb.
• De Simone, Lisa & Sansing, Richard, 2015, "Intellectual Property and Income Shifting," Research Papers, Stanford University, Graduate School of Business, number 3265, Mar.
• Richardson, Grant & Taylor, Grantley, 2015, "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 458-485, DOI: 10.1016/j.intacc.2015.10.001.
• Kosonen, Tuomas & Ropponen, Olli, 2015, "The role of information in tax compliance: Evidence from a natural field experiment," Economics Letters, Elsevier, volume 129, issue C, pages 18-21, DOI: 10.1016/j.econlet.2015.01.026.
• Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015, "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, volume 73, issue C, pages 18-34, DOI: 10.1016/j.euroecorev.2014.10.005.
• Matar, Walid & Murphy, Frederic & Pierru, Axel & Rioux, Bertrand, 2015, "Lowering Saudi Arabia's fuel consumption and energy system costs without increasing end consumer prices," Energy Economics, Elsevier, volume 49, issue C, pages 558-569, DOI: 10.1016/j.eneco.2015.03.019.
• Morbee, J. & Himpens, P. & Proost, S., 2015, "Taxation of nuclear rents: Benefits, drawbacks, and alternatives," Energy Economics, Elsevier, volume 51, issue C, pages 622-632, DOI: 10.1016/j.eneco.2015.06.007.
• Anaya, Karim L. & Pollitt, Michael G., 2015, "Integrating distributed generation: Regulation and trends in three leading countries," Energy Policy, Elsevier, volume 85, issue C, pages 475-486, DOI: 10.1016/j.enpol.2015.04.017.
• Donohoe, Michael P., 2015, "The economic effects of financial derivatives on corporate tax avoidance," Journal of Accounting and Economics, Elsevier, volume 59, issue 1, pages 1-24, DOI: 10.1016/j.jacceco.2014.11.001.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 1-17, DOI: 10.1016/j.jacceco.2015.02.003.
• Humphreys, Brad R. & Zhou, Li, 2015, "Reference-dependent preferences, team relocations, and major league expansion," Journal of Economic Behavior & Organization, Elsevier, volume 109, issue C, pages 10-25, DOI: 10.1016/j.jebo.2014.11.007.
• Hanlon, Michelle & Lester, Rebecca & Verdi, Rodrigo, 2015, "The effect of repatriation tax costs on U.S. multinational investment," Journal of Financial Economics, Elsevier, volume 116, issue 1, pages 179-196, DOI: 10.1016/j.jfineco.2014.12.004.
• Odermatt, Reto & Stutzer, Alois, 2015, "Smoking bans, cigarette prices and life satisfaction," Journal of Health Economics, Elsevier, volume 44, issue C, pages 176-194, DOI: 10.1016/j.jhealeco.2015.09.010.
• Dranove, David & Garthwaite, Craig & Li, Bingyang & Ody, Christopher, 2015, "Investment subsidies and the adoption of electronic medical records in hospitals," Journal of Health Economics, Elsevier, volume 44, issue C, pages 309-319, DOI: 10.1016/j.jhealeco.2015.10.001.
• Laporte, Bertrand & de Quatrebarbes, Céline, 2015, "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, volume 46, issue P2, pages 239-249, DOI: 10.1016/j.resourpol.2015.10.005.
• Abraham, Mathew & Marsden, Alastair & Poskitt, Russell, 2015, "Determinants of a firm's decision to utilize a dividend reinvestment plan and shareholder participation rates: Australian evidence," Pacific-Basin Finance Journal, Elsevier, volume 31, issue C, pages 57-77, DOI: 10.1016/j.pacfin.2014.12.003.
• Haufler, Andreas & Lülfesmann, Christoph, 2015, "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, volume 125, issue C, pages 116-127, DOI: 10.1016/j.jpubeco.2015.02.002.
• Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015, "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, volume 125, issue C, pages 83-97, DOI: 10.1016/j.jpubeco.2015.02.005.
• Egger, Peter H. & Wamser, Georg, 2015, "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, volume 129, issue C, pages 77-91, DOI: 10.1016/j.jpubeco.2015.07.006.
• Bond, Stephen & Xing, Jing, 2015, "Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries," Journal of Public Economics, Elsevier, volume 130, issue C, pages 15-31, DOI: 10.1016/j.jpubeco.2015.08.001.
• Kerkhof, Anna & Münster, Johannes, 2015, "Quantity restrictions on advertising, commercial media bias, and welfare," Journal of Public Economics, Elsevier, volume 131, issue C, pages 124-141, DOI: 10.1016/j.jpubeco.2015.09.004.
• Kosonen, Tuomas, 2015, "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, volume 131, issue C, pages 87-100, DOI: 10.1016/j.jpubeco.2015.09.006.
• Neumark, David & Simpson, Helen, 2015, "Place-Based Policies," Handbook of Regional and Urban Economics, Elsevier, chapter 0, in: Gilles Duranton & J. V. Henderson & William C. Strange, "Handbook of Regional and Urban Economics", DOI: 10.1016/B978-0-444-59531-7.00018-1.
• Freedman, Matthew, 2015, "Place-based programs and the geographic dispersion of employment," Regional Science and Urban Economics, Elsevier, volume 53, issue C, pages 1-19, DOI: 10.1016/j.regsciurbeco.2015.04.002.
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• Sanjo, Yasuo, 2015, "The role of firm ownership in policy competition for foreign direct investment between asymmetric countries," International Review of Economics & Finance, Elsevier, volume 35, issue C, pages 110-121, DOI: 10.1016/j.iref.2014.09.009.
• Martínez Vargas, Julián, 2015, "Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 68-77, DOI: 10.1016/j.rcsar.2014.03.006.
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• Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015, "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015, EcoMod, number 8663, Jul.
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• Isabel Busom & Beatriz Corchuelo & Ester Martínez-Ros, 2015, "¿Todos los caminos llevan a Roma? Incentivos fiscales, ayudas directas y la inversión empresarial en I+D," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 262-281.
• Karim L. Anaya & Michael G. Pollitt, 2015, "Distributed Generation: Opportunities for Distribution Network Operators, Wider Society and Generators," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG 1510, Mar.
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• Dirk Czarnitzki & Julie Delanote, 2015, "R&D policies for young SMEs: input and output effects," Working Papers of ECOOM - Centre for Research and Development Monitoring, KU Leuven, Faculty of Economics and Business (FEB), ECOOM - Centre for Research and Development Monitoring, number 496828, May.