Research classified by Journal of Economic Literature (JEL) codes

2015

• 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, C.E.P.R. Discussion Papers, number 10512, Mar.
• Brülhart, Marius & Simpson, Helen, 2015, "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10578, May.
• Singhal, Monica & Pomeranz, Dina & Carrillo, Paul, 2015, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10603, May.
• Lockwood, Ben & Liu, Li, 2015, "VAT Notches," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 10679, Jun.
• Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10711, Jul.
• Rahman, Aminur & De Giorgi, Giacomo & Ploenzke, Matthew, 2015, "Small Firms' Formalization The Stick Treatment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10779, Aug.
• Wooton, Ian & Desbordes, Rodolphe & Azémar, Céline, 2015, "Country Size and Corporate Tax Rate: Rationale and Empirics," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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.
• Castellacci, Fulvio & Lie, Christine Mee, 2015, "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," Research Policy, Elsevier, volume 44, issue 4, pages 819-832, DOI: 10.1016/j.respol.2015.01.010.
• Montmartin, Benjamin & Herrera, Marcos, 2015, "Internal and external effects of R&D subsidies and fiscal incentives: Empirical evidence using spatial dynamic panel models," Research Policy, Elsevier, volume 44, issue 5, pages 1065-1079, DOI: 10.1016/j.respol.2014.11.013.
• 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.
• Dai, Xiaoyong & Cheng, Liwei, 2015, "The effect of public subsidies on corporate R&D investment: An application of the generalized propensity score," Technological Forecasting and Social Change, Elsevier, volume 90, issue PB, pages 410-419, DOI: 10.1016/j.techfore.2014.04.014.
• Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015, "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015, EcoMod, number 8663, Jul.
• Jesús Ruiz-Huerta & Carlos Garcimartín, 2015, "Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 67-97.
• 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.
• Sacchidananda Mukherjee, 2015, "Present State of Goods and Services Tax (GST) Reform in India," Working Papers, eSocialSciences, number id:7532, Sep.
• 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.
• Dirk Czarnitzki & Julie Delanote, 2015, "R&D policies for young SMEs: input and output effects," 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 496828, May.
• Cristian PANA, 2015, "Direct Taxation in Romania: an Empirical Analysis," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 12, Nov.
• Federico Pica & Salvatore Villani, 2015, "Ancora sulle questioni dell?IRAP," STUDI ECONOMICI, FrancoAngeli Editore, volume 2015, issue 117, pages 29-71.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015, "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2015/23, Oct, revised Oct 2015.
• bruno Ducoudré & Eric Heyer & Mathieu Plane, 2015, "Que nous apprennent les données macro-sectorielles sur les premiers effets du CICE ? Evaluation opur la période 2014-2015 T2," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2015-29, Dec.
• Bertrand LAPORTE & Céline DE QUATREBARBES, 2015, "What do we know about the mineral resource rent sharing in Africa?," Working Papers, FERDI, number P126, Apr.
• Bertrand LAPORTE & Céline DE QUATREBARBES, 2015, "What do we know about the mineral resource rent sharing in Africa?," Working Papers, FERDI, number P126, Apr.
• Kari, Seppo, 2015, "Corporate tax in an international environment - Problems and possible remedies," Working Papers, VATT Institute for Economic Research, number 62.
• Luca Benzoni & Robert S. Goldstein, 2015, "Estimating the Tax and Credit-Event Risk Components of Credit Spreads," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2017-17, Nov.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1534.
• Montmartin, B. & Herrera, M. & Massard, N., 2015, "R&D policies in France: New evidence from a NUTS3 spatial analysis," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2015-11.
• Patrice Bougette & Christophe Charlier, 2015, "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2015-13, Mar.
• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2015, "R&D Policies in France: New Evidence from a NUTS3 Spatial Analysis," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2015-26, Jul.
• Bertrand Laporte & Celine de Quatrebarbes, 2015, "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers, HAL, number halshs-01146261, Apr.
• Celine de Quatrebarbes & Bertrand Laporte, 2015, "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers, HAL, number halshs-01146279, Jul.
• Bertrand Laporte & Céline de Quatrebarbes, 2015, "What do we know about the sharing of mineral resource rent in Africa?," Post-Print, HAL, number hal-02137558, Dec, DOI: 10.1016/j.resourpol.2015.10.005.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print, HAL, number halshs-01156460, May, DOI: 10.1257/pol.20120137.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print, HAL, number halshs-01196621.
• Patrice Bougette & Christophe Charlier, 2016, "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Post-Print, HAL, number halshs-01218692.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01156460, May, DOI: 10.1257/pol.20120137.
• Bertrand Laporte & Celine de Quatrebarbes, 2015, "What do we know about the mineral resource rent sharing in Africa?," Working Papers, HAL, number halshs-01146261, Apr.
• Celine de Quatrebarbes & Bertrand Laporte, 2015, "What do we know about the mineral resource rent sharing in Africa?," Working Papers, HAL, number halshs-01146279, Jul.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, HAL, number halshs-01242190.
• Wagener, Andreas & Zenker, Juliane, 2015, "Stochastic Transfers, Risky Investment and Incomes: Evidence from an Income Guarantee Program in Thailand," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-562, Sep.
• Karoly Attila Soos, 2015, "Geographical and Sectorial Concentration in Czech, Hungarian and Slovak exports," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1548, Sep.
• Dackehag, Margareta & Hansson, Åsa, 2015, "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series, Research Institute of Industrial Economics, number 1081, Aug.
• Henrekson, Magnus & Sanandaji, Tino, 2015, "Owner-Level Taxes and Business Activity," Working Paper Series, Research Institute of Industrial Economics, number 1086, Oct, revised 19 Feb 2016.
• Dackehag, Margareta & Hansson, Åsa, 2015, "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers, Lund University, Department of Economics, number 2015:24, Aug.
• Schjelderup, Guttorm, 2015, "Secrecy Jurisdictions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/12, Mar.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015, "The Effect of Tax Havens on Host Country Welfare," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/19, Apr.
• Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015, "Income Shifting under Losses," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/21, Sep.
• Schjelderup, Guttorm, 2015, "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/29, Oct.
• Ciccone, Alice, 2015, "Environmental Effects of a Vehicle Tax Reform: Empirical Evidence from Norway," Memorandum, Oslo University, Department of Economics, number 03/2015, Feb.
• Engström, Per & Hagen, Johannes, 2015, "Income underreporting among the self-employed: a permanent income approach," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2015:2, Jun.
• Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2015, "Country Size and Corporate Tax Rate : Rationale and Empirics," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-11, Aug.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015, "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, volume 214, issue 3, pages 55-89, September.
• Moczall, Andreas, 2015, "The effect of hiring subsidies on regular wages," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201501.
• Yuriy Voloshyn, 2015, "Mechanism of Transfer Pricing Tax Control in Agro-Industrial Complex," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 75-79, September.
• Olena Nepochatenko & Petro Borovyk & Volodymyr Leleka, 2015, "Problems of Preferential Regime of Agricultural Business Direct Taxation in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 112-117, December.
• Giovanna Nicodano & Luca Regis, 2015, "Ownership, Taxes and Default," Working Papers, IMT School for Advanced Studies Lucca, number 7/2015, Jul, revised Jul 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(0x66dedf80), 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(0x66b23818), 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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 between 2009 and 2011]," 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(0x90726da8), 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.
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• 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.
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• 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 Corporate Tax Basis in the Czech Republic Caused by ," 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 Impact on Corporate Taxation]," 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.