Research classified by Journal of Economic Literature (JEL) codes

2016

• 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, International Journal of Economics and Financial Issues, volume 6, issue 1, pages 288-293.
• Zhang, Min & M, Lijun & Zhang, Bo & Yi, Zhihong, 2016, "Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 15-25, DOI: 10.1016/j.jcorpfin.2015.10.004.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016, "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 255-277, DOI: 10.1016/j.jcorpfin.2015.12.003.
• Brooks, Chris & Godfrey, Chris & Hillenbrand, Carola & Money, Kevin, 2016, "Do investors care about corporate taxes?," Journal of Corporate Finance, Elsevier, volume 38, issue C, pages 218-248, DOI: 10.1016/j.jcorpfin.2016.01.013.
• Wei, Xu & Chen, Yongwei & Zhou, Mohan & Zhou, Yi, 2016, "SOE preference and credit misallocation: A model and some evidence from China," Economics Letters, Elsevier, volume 138, issue C, pages 38-41, DOI: 10.1016/j.econlet.2015.11.023.
• Johannesen, Niels & Larsen, Dan Thor, 2016, "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, volume 145, issue C, pages 120-122, DOI: 10.1016/j.econlet.2016.05.029.
• Aghion, Philippe & Akcigit, Ufuk & Cagé, Julia & Kerr, William R., 2016, "Taxation, corruption, and growth," European Economic Review, Elsevier, volume 86, issue C, pages 24-51, DOI: 10.1016/j.euroecorev.2016.01.012.
• Hvozdyk, Lyudmyla & Rustanov, Serik, 2016, "The effect of financial transaction tax on market liquidity and volatility: An Italian perspective," International Review of Financial Analysis, Elsevier, volume 45, issue C, pages 62-78, DOI: 10.1016/j.irfa.2016.01.018.
• Capelle-Blancard, Gunther & Havrylchyk, Olena, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," International Review of Financial Analysis, Elsevier, volume 47, issue C, pages 166-178, DOI: 10.1016/j.irfa.2016.07.002.
• Capelle-Blancard, Gunther, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Finance Research Letters, Elsevier, volume 17, issue C, pages 257-266, DOI: 10.1016/j.frl.2016.03.024.
• Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016, "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, volume 63, issue C, pages 35-47, DOI: 10.1016/j.jbankfin.2015.11.005.
• Merz, Julia & Overesch, Michael, 2016, "Profit shifting and tax response of multinational banks," Journal of Banking & Finance, Elsevier, volume 68, issue C, pages 57-68, DOI: 10.1016/j.jbankfin.2016.03.015.
• Schepens, Glenn, 2016, "Taxes and bank capital structure," Journal of Financial Economics, Elsevier, volume 120, issue 3, pages 585-600, DOI: 10.1016/j.jfineco.2016.01.015.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016, "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 27, issue C, pages 26-39, DOI: 10.1016/j.intaccaudtax.2016.07.002.
• Agrawal, David R., 2016, "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, volume 91, issue C, pages 122-138, DOI: 10.1016/j.jue.2015.04.001.
• Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016, "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, volume 94, issue C, pages 109-123, DOI: 10.1016/j.jue.2016.06.002.
• Park, Jongsang, 2016, "The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax," Journal of Public Economics, Elsevier, volume 135, issue C, pages 87-104, DOI: 10.1016/j.jpubeco.2016.02.001.
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2016, "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, volume 138, issue C, pages 58-71, DOI: 10.1016/j.jpubeco.2016.04.003.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2016, "Repatriation taxes and outbound M&As," Journal of Public Economics, Elsevier, volume 139, issue C, pages 13-27, DOI: 10.1016/j.jpubeco.2016.03.005.
• Rao, Nirupama, 2016, "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, volume 140, issue C, pages 1-12, DOI: 10.1016/j.jpubeco.2016.05.003.
• Patrick, Carlianne, 2016, "Jobless capital? The role of capital subsidies," Regional Science and Urban Economics, Elsevier, volume 60, issue C, pages 169-179, DOI: 10.1016/j.regsciurbeco.2016.07.009.
• d’Andria, Diego, 2016, "Why are researchers paid bonuses? On technology spillovers and market rivalry," Research Policy, Elsevier, volume 45, issue 10, pages 2105-2112, DOI: 10.1016/j.respol.2016.08.006.
• Fageda, Xavier & Jiménez, Juan Luis & Valido, Jorge, 2016, "Does an increase in subsidies lead to changes in air fares? Empirical evidence from Spain," Transportation Research Part A: Policy and Practice, Elsevier, volume 94, issue C, pages 235-242, DOI: 10.1016/j.tra.2016.09.018.
• Obeng, K. & Sakano, R. & Naanwaab, C., 2016, "Understanding overall output efficiency in public transit systems: The roles of input regulations, perceived budget and input subsidies," Transportation Research Part E: Logistics and Transportation Review, Elsevier, volume 89, issue C, pages 133-150, DOI: 10.1016/j.tre.2016.03.001.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016, "The causal effects of an industrial policy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58575, Jan.
• Dechezlepretre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Reenen, John Van, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66428, Mar.
• Einiö, Elias & Overman, Henry G., 2016, "The (displacement) effects of spatially targeted enterprise initiatives: evidence from UK LEGI," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66493, Feb.
• Hearson, Martin, 2016, "Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 67869, Feb.
• William Bekoe & Michael Danquah & Sampson Kwabena Senahey, 2016, "Tax reforms and revenue mobilization in Ghana," Journal of Economic Studies, Emerald Group Publishing Limited, volume 43, issue 4, pages 522-534, September, DOI: 10.1108/JES-01-2015-0007.
• DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016, "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers, Economic Research Institute for ASEAN and East Asia (ERIA), number DP-2016-17, Apr.
• Andrey Nechaev & Oksana Antipina, 2016, "Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 71-83.
• Davies, Ronald B. & Siedschlag, Iulia & Studnicka, Zuzanna, 2016, "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Papers, Economic and Social Research Institute (ESRI), number WP537, Jul.
• Niko Jaakkola & Daniel Spiro, 2016, "Finders, Keepers?," Working Papers, eSocialSciences, number id:11118, Jul.
• Paul Hünermund & Dirk Czarnitzki, 2016, "Estimating the local average treatment effect of R&D subsidies in a pan-European program," Working Papers of Department of Management, Strategy and Innovation, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven, number 541177, May.
• Savina Princen, 2016, "Political Economy of Tax Reforms – Workshop proceedings," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 025, Mar.
• Petr Jansky, 2016, "Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2016/21, Nov, revised Nov 2016.
• Einiö, Elias & Overman, Henry, 2016, "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," Working Papers, VATT Institute for Economic Research, number 71.
• Dechezleprêtre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Van Reenen, John, 2016, "Do tax incentives for research increase firm innovation? An RD Design for RD," Working Papers, VATT Institute for Economic Research, number 73.
• Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016, "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers, VATT Institute for Economic Research, number 75.
• Kari, Seppo & Ropponen, Olli, 2016, "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers, VATT Institute for Economic Research, number 81.
• David Merriman, 2016, "What determines the level of local business property taxes?," Working Papers, Federal Reserve Bank of Boston, number 16-2, Jan.
• Carsen Jentsch & Kurt Graden Lunsford, 2016, "Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1619, Jul.
• Wenhua Di & Daniel Millimet, 2016, "Targeted business incentives and the debt behavior of households," Working Papers, Federal Reserve Bank of Dallas, number 1602, Jan, DOI: 10.24149/wp1602.
• Alexander Ljungqvist & Michael Smolyansky, 2016, "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2016-6, Feb, DOI: 10.17016/FEDS.2016.006.
• Michael Smolyansky, 2016, "Policy Externalities and Banking Integration," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2016-8, Feb, DOI: 10.17016/FEDS.2016.008r1.
• Alexander Monge-Naranjo, 2016, "Openness and the Optimal Taxation of Foreign Know-How," Working Papers, Federal Reserve Bank of St. Louis, number 2016-20, Oct, DOI: 10.20955/wp.2016.020.
• Tatiana Yu. Safonova, 2016, "Principles of Taxation of the Structural Instruments Based on Derivatives," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 60-69, April.
• Roman S. Gubanov & Larisa V. Zhuravleva & Olga V. Korableva, 2016, "Patent as a Form of Intangible Assets and its Use in the Implementation of the Program of Innovative Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 88-99, April.
• Marina V. Kashirina & Maxim A. Zhuravlev, 2016, "Features of the Taxation on the Gas Extraction in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 53-59, August.
• Kirill M. Nikitin & Marina A. Avdienkova & Olga O. Zakharova & Eleonora A. Gilmanova, 2016, "Consolidated Groups of Taxpayers: How We Should Use the Moratorium," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-51, October.
• Nikolay S. Milogolov & Kermen N. Tserenova, 2016, "Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 7-19, December.
• Marco Boccaccio, 2016, "La disciplina degli aiuti fiscali tra la funzione di controllo e quella di armonizzazione impropria: il ruolo della selettivitÃ," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 20, Jan.
• Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016, "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics, Universidade de Vigo, GEN - Governance and Economics research Network, number 1601, Feb.
• Gunther Capelle-Blancard, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01297093, DOI: 10.1016/j.frl.2016.03.024.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01441775, DOI: 10.1016/j.irfa.2016.07.002.
• Gunther Capelle-Blancard, 2016, "The abrogation of the “Impôt sur les opérations de bourse” did not foster the French stock market," Post-Print, HAL, number hal-01297093, DOI: 10.1016/j.frl.2016.03.024.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2016, "The impact of the French securities transaction tax on market liquidity and volatility," Post-Print, HAL, number hal-01441775, DOI: 10.1016/j.irfa.2016.07.002.
• Philippe Aghion & Ufuk Akcigit & Julia Cage & William Kerr, 2016, "Taxation, Corruption, and Growth," Post-Print, HAL, number halshs-01496936, Jul, DOI: 10.1016/j.euroecorev.2016.01.012.
• Philippe Aghion & Ufuk Akcigit & Julia Cage & William Kerr, 2016, "Taxation, Corruption, and Growth," Sciences Po Economics Publications (main), HAL, number halshs-01496936, Jul, DOI: 10.1016/j.euroecorev.2016.01.012.
• Habu, Katarzyna & Seidel, André, 2016, "Profit Shifting And Corruption," Working Papers in Economics, University of Bergen, Department of Economics, number 5/18, Aug, revised 23 May 2018.
• Egebark, Johan, 2016, "Effects of taxes on youth self-employment and income," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2016:4, Mar.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparison," Working Paper Series, Research Institute of Industrial Economics, number 1104, Jan, revised 09 Nov 2017.
• Egebark, Johan, 2016, "Effects of Taxes on Youth Self-Employment and Income," Working Paper Series, Research Institute of Industrial Economics, number 1117, Mar.
• Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Taxing Royalty Payments," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2016/16, Sep.
• Gustafsson, Anders & Stephan, Andreas & karlson, Nils & Hallman, Alice, 2016, "The "Sugar Rush" from Innovation Subsidies. A Robust Political Economy Perspective," Ratio Working Papers, The Ratio Institute, number 270, Apr.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016, "Optimal Taxation and R&D Policies," Working Papers, Human Capital and Economic Opportunity Working Group, number 2016-031.
• Chin W. Yang & Hui Wen Cheng & Ching Wen Chi & Bwo-Nung Huang, 2016, "A Tax Can Increase Profit of a Monopolist or a Monopoly-like Firm: A Fiction or Distinct Possibility?," Hacienda Pública Española / Review of Public Economics, IEF, volume 216, issue 1, pages 39-60, March.
• Richard M. Bird, 2016, "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, volume 217, issue 2, pages 159-180, June.
• Andres Felipe Mu oz & Gustavo Axel Radics & Claudia Bone, 2016, "Subnational Fiscal Disparities and Intergovermental Transfers in LAC," Hacienda Pública Española / Review of Public Economics, IEF, volume 219, issue 4, pages 35-66, December.
• Petro Borovyk & Volodymyr Slipchenko & Dina Kishchuk, 2016, "Problems of Excise Taxation of the Agrarian Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-91, December.
• Olha Vatamaniuk, 2016, "Course of Development of Partnership between Fiscal Authorities and Major Taxpayers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 92-96, December.
• Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016, "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 5, pages 27-40.
• Gilles Eric Fombasso Toyem & Michele Cincera, 2016, "Effectiveness of Government intervention in the SME sector: Evidence from the Brussels-Capital Region," Working Papers TIMES², ULB -- Universite Libre de Bruxelles, number 2016-17, Apr.
• Ms. Oana Luca & Alexander F. Tieman, 2016, "Financial Sector Debt Bias," IMF Working Papers, International Monetary Fund, number 2016/217, Nov.
• K.V. Ramaswamy, 2016, "Size dependent tax incentives, threshold effects and horizontal subcontracting in Indian manufacturing: Evidence from factory and firm-level panel data sets," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-007, Feb.
• Zhiguo He & Gregor Matvos, 2016, "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt Be Optimal?," Management Science, INFORMS, volume 62, issue 2, pages 303-325, February, DOI: 10.1287/mnsc.2014.2120.
• Diego d'Andria, 2016, "Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-02, Dec.
• Salvador Barrios & Diego d'Andria, 2018, "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-07, Oct.
• Robert S. Chirinko & Daniel J. Wilson, 2016, "Job creation tax credits, fiscal foresight,and job growth: evidence from U.S. States," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 6, Dec.
• Di, Wenhua & Millimet, Daniel L., 2016, "Targeted Business Incentives and the Debt Behavior of Households," IZA Discussion Papers, 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.

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, undated, "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.