Research classified by Journal of Economic Literature (JEL) codes

2014

• Labeaga Azcona J. & Martínez-Ros E. & Mohnen P., 2014, "Tax incentives and firm size : effects on private R&D investment in Spain," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2014-081.
• Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014, "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1426, Aug.
• MIHAILA, Nicoleta, 2014, "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 18, issue 4, pages 52-62.
• Karpowicz Andrzej, 2014, "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 42, issue 1, pages 98-120, June, DOI: 10.2478/ijme-2014-0045.
• Thomann Christian, 2014, "Recent developments in Corporate Taxation in Sweden," Nordic Tax Journal, Sciendo, volume 2014, issue 2, pages 195-214, November, DOI: 10.1515/ntaxj-2014-0025.
• Amos James Ibrahim-Shwilima & Hideki Konishi, 2014, "The Impact of Tax Concessions on Extraction of Non-renewable Resources:An Application to Gold Mining in Tanzania," Working Papers, Waseda University, Faculty of Political Science and Economics, number 1403, May.
• Amanda Ross & Kaitlyn Wolf, 2014, "Do Market-Based Tax Incentives Attract New Businesses? Evidence from the New Markets Tax Credit," ERSA conference papers, European Regional Science Association, number ersa14p653, Nov.
• Cristian Huse & Claudio Lucinda, 2014, "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," Economic Journal, Royal Economic Society, volume 124, issue 578, pages 393-419, August.
• Liberini, Federica, 2014, "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1042.
• Suresh Narayanan, 2014, "The Impact Of The Goods And Services Tax (Gst) In Malaysia: Lessons From Experiences Elsewhere (A Note)," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 02, pages 1-15, DOI: 10.1142/S021759081450009X.
• Brülhart, Marius, 2014, "Agglomeration economies, taxable rents, and government capture: evidence from a place-based policy," Papers, World Trade Institute, number 835, Dec.
• Brad R. Humphreys & Li Zhou, 2014, "Loss Aversion, Team Relocations, and Major League Expansion," Working Papers, Department of Economics, West Virginia University, number 14-17.
• Andrew T. Young & Matthew J. Higgins & Donald J. Lacombe & Briana Sell, 2014, "The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data," Working Papers, Department of Economics, West Virginia University, number 14-35, Dec.
• Chen, Yang & Regis, Paulo José, 2014, "Strategic interactions in corporate tax between Chinese local governments," RIEI Working Papers, Xi'an Jiaotong-Liverpool University, Research Institute for Economic Integration, number 2014-01, Jan, revised 27 Oct 2015.
• Alstadsæter, Annette & Jacob, Martin, 2014, "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 154.
• Voßmerbäumer, Jan & Wagner, Franz W., 2014, "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 161.
• Brandstetter, Laura, 2014, "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 162.
• Ortmann, Regina & Sureth, Caren, 2014, "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 165.
• Fahr, René & Janssen, Elmar & Sureth, Caren, 2014, "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 166.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014, "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 167.
• Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014, "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 168.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 170.
• Alstadsæter, Annette & Jacob, Martin, 2014, "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 172.
• Kortebusch, Pia, 2014, "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 173.
• Feller, Anna & Schanz, Deborah, 2014, "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 176.
• Eichfelder, Sebastian & Vaillancourt, François, 2014, "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 178.
• Eichfelder, Sebastian & Neugebauer, Claudia, 2014, "Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 180.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014, "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 199.
• Brandstetter, Laura, 2014, "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/10.
• Eichfelder, Sebastian & Lau, Mona, 2014, "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/17.
• Fossen, Frank M. & Steiner, Viktor, 2014, "The tax-rate elasticity of local business profits," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/28.
• Görg, Holger & Strobl, Eric, 2014, "Does corporate taxation deter multinationals? Evidence from a historic event in Ireland," Kiel Working Papers, Kiel Institute for the World Economy, number 1960.
• Boss, Alfred, 2014, "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017," Kiel Working Papers, Kiel Institute for the World Economy, number 1970.
• Brügelmann, Ralph, 2014, "Unternehmensbesteuerung im Gefolge der Finanzmarktkrise," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 41, issue 2, pages 3-14, DOI: 10.2373/1864-810X.14-02-01.
• Pilny, Adam, 2014, "Explaining Differentials in Subsidy Levels among Hospital Ownership Types in Germany," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 517, DOI: 10.4419/86788592.
• aus dem Moore, Nils, 2014, "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 531, DOI: 10.4419/86788608.
• aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M., 2014, "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 532, DOI: 10.4419/86788609.
• aus dem Moore, Nils, 2014, "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 533, DOI: 10.4419/86788610.
• aus dem Moore, Nils, 2014, "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 534, DOI: 10.4419/86788611.
• Hebous, Shafik & Weichenrieder, Alfons J., 2014, "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series, Leibniz Institute for Financial Research SAFE, number 22.
• Siegloch, Sebastian, 2014, "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100325.
• Knoll, Bodo & Baumann, Martina & Riedel, Nadine, 2014, "The Global Effects of R&D Tax Incentives: Evidence from Micro-Data," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100347.
• Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014, "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100405.
• Slavik, Ctirad & Yazici, Hakki, 2014, "On the Consequences of Eliminating Capital Tax Differentials," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100479.
• Schindler, Dirk & Brekke, Kurt & Pires, Armando & Schjelderup, Guttorm, 2014, "Capital Taxation and Imperfect Competition: ACE vs. CBIT," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100486.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014, "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100490.
• Seidel, Tobias & von Ehrlich, Maximilian, 2014, "The persistent effects of regional policy - Evidence from the West-German Zonenrandgebiet," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100515.
• Scheuering, Uwe, 2014, "M&A and the tax benefits of debt-financing," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-019.
• Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014, "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-033.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betrie," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-044.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-045.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-046.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014, "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-047.
• Evers, Lisa & Spengel, Christoph, 2014, "Effective tax rates under IP tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-111.
• Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014, "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-112.
• Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014, "Tax planning of R&D intensive multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-114.
• Ivan LUCHIAN, 2014, "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 143-147.
• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, New Economic School (NES), number w0201, Sep.
• Estelle P. Dauchy & Sophia Chen, 2014, "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers, New Economic School (NES), number w0207, Sep.
• Jean Hindriks & Susana Peralta & Shlomo Weber, 2014, "Local Taxation of Global Corporation: A Simple Solution," Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65, DOI: 10.15609/annaeconstat2009.113-114.3.
• Antonella Nocco & Gianmarco I. P. Ottaviano & Matteo Salto, 2014, "Monopolistic Competition and Optimum Product Selection," American Economic Review, American Economic Association, volume 104, issue 5, pages 304-309, May.
• Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2014, "The Differential Effects of Bilateral Tax Treaties," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 1-18, May.
• Florian Scheuer, 2014, "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 126-163, May.
• Michael P. Devereux & Li Liu & Simon Loretz, 2014, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 19-53, May.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014, "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 54-93, May.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014, "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 94-125, May.
• Shanjun Li & Joshua Linn & Erich Muehlegger, 2014, "Gasoline Taxes and Consumer Behavior," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 4, pages 302-342, November.
• Gabriel Zucman, 2014, "Taxing across Borders: Tracking Personal Wealth and Corporate Profits," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 121-148, Fall.
• Zheng, Hualu & Huang, Lu, 2014, "The Incidence of Soda Taxes with Imperfect Information and Strategic Firm Behavior," 2014 Annual Meeting, July 27-29, 2014, Minneapolis, Minnesota, Agricultural and Applied Economics Association, number 170201, DOI: 10.22004/ag.econ.170201.
• Berman, Eli & Felter, Joseph & Kapstein, Ethan & Troland, Erin, 2014, "Predation, Taxation, Investment, and Violence: Evidence from the Philippines," 2014: Food, Resources and Conflict, December 7-9, 2014. San Diego, California, International Agricultural Trade Research Consortium, number 197197, Oct, DOI: 10.22004/ag.econ.197197.
• Guziejewska, Beata & Grabowski, Wojciech & Bryndziak, Szymon, 2014, "Tax competition strategies in corporate income tax - the case of EU countries," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 10, issue 4, pages 1-19, DOI: 10.22004/ag.econ.246119.
• Liberini, Federica, , "Corporate Taxes and the Growth of the Firm," Economic Research Papers, University of Warwick - Department of Economics, number 270243, DOI: 10.22004/ag.econ.270243.
• Lect. Petru-Ovidiu Mura Ph. D, 2014, "Tax Measures For Economic Recovery In Eu," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 121-130, November.
• Michael Kuklik & Nikita Céspedes, 2014, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Peruvian Economic Association, number 8, Feb.
• Yongzheng Liu, 2014, "Do Government Preferences Matter for Tax Competition?," 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 paper1428, Jun.
• Gunther Capelle-Blancard, 2014, "Curbing the Growth of Stock Trading? Order-to-Trade Ratios and Financial Transaction Taxes," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 1506.
• Enzo Mignarri, 2014, "Higher fiscal rates on financial revenues in Italy," BANCARIA, Bancaria Editrice, volume 6, pages 74-80, June.
• Enzo Mignarri, 2014, "The new fiscal measures on financial leasing," BANCARIA, Bancaria Editrice, volume 7, pages 56-63, July.
• Enzo Mignarri, 2014, "The recent changes in taxation of financial revenues in Italy," BANCARIA, Bancaria Editrice, volume 11, pages 48-55, November.
• Daniela Federici & Valentino Parisi, 2014, "Corporate Taxation and Exports: Evidence from Italian Firm-Level Data," Review of Economics & Finance, Better Advances Press, Canada, volume 4, pages 23-38, May.
• Nikolay Galabov, 2014, "Emergence, diffusion and development of the value added tax in Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 3-31,32-57.
• Pablo Hernández de Cos & David López Rodríguez, 2014, "Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE," Occasional Papers, Banco de España, number 1406, Oct.
• A. Bozio & Delphine Irac & Lauriane Py, 2014, "Impact of research tax credit on R&D and innovation: evidence from the 2008 French reform," Working papers, Banque de France, number 532.
• Henry Ergas & Jonathan Pincus, 2014, "Have Mining Royalties Been Beneficial to Australia?," Economic Papers, The Economic Society of Australia, volume 33, issue 1, pages 13-28, March.
• Soumyananda Dinda & Arijit Mukherjee, 2014, "A Note on the Adverse Effect of Competition on Consumers," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 1, pages 157-163, February.
• Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014, "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 4, pages 650-680, August.
• Wolfgang Eggert & Jun-Ichi Itaya, 2014, "Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 5, pages 796-823, October.
• Georg Wamser, 2014, "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, volume 76, issue 5, pages 764-781, October.
• Johannes Becker, 2014, "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, volume 37, issue 9, pages 1237-1246, September.
• Athanasios Tagkalakis, 2014, "Tax buoyancy," Economic Bulletin, Bank of Greece, issue 40, pages 7-30, December.
• Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014, "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 15, issue 4, pages 346-354, December, DOI: 10.1515/pwp-2014-0028.
• Arjan Lejour, 2014, "The Foreign Investment Effects of Tax Treaties," Working Papers, Oxford University Centre for Business Taxation, number 1403.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," Working Papers, Oxford University Centre for Business Taxation, number 1404.
• Marko Koethenbuerger & Michael Stimmelmayr, 2014, "Taxing multinationals in the presence of internal capital markets," Working Papers, Oxford University Centre for Business Taxation, number 1408.
• Johannes Becker & Ronald B Davies, 2014, "A negotiation-based model of tax-induced transfer pricing," Working Papers, Oxford University Centre for Business Taxation, number 1409.
• Charles E McLure & Jack Mintz & George R. Zodrow, 2014, "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit," Working Papers, Oxford University Centre for Business Taxation, number 1411.
• Scott D Dyreng & Jeffrey L Hoopes & Jaron H Wilde, 2014, "Public pressure and corporate tax behaviour," Working Papers, Oxford University Centre for Business Taxation, number 1416.
• Chris Sanchirico, 2014, "As American as Apple Inc.: International tax and ownership nationality," Working Papers, Oxford University Centre for Business Taxation, number 1422.
• Ben Lockwood & Erez Yerushalmi, 2014, "Should transactions services be taxed at the same rate as consumption?," Working Papers, Oxford University Centre for Business Taxation, number 1423.
• Martin Simmler, 2014, "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers, Oxford University Centre for Business Taxation, number 1424.
• Michael P Devereux & John Vella, 2014, "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers, Oxford University Centre for Business Taxation, number 1425.
• Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014, "The economics of advance pricing agreements," Working Papers, Oxford University Centre for Business Taxation, number 1426.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 2, pages 75-111.
• Karim L. Anaya & Michael G. Pollitt, 2014, "Integrating Distributed Generation: Regulation and Trends in Three Leading Countries," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1449, Apr.
• Congressional Budget Office, 2014, "Taxing Capital Income: Effective Marginal Tax Rates Under 2014 Law and Selected Policy Options," Reports, Congressional Budget Office, number 49817, Dec.
• Giovanna Nicodano & Luca Regis, 2014, "Complex organizations, tax policy and financial stability," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 359, revised 2015.
• Benjamin Dachis & Adam Found & Peter Tomlinson, 2014, "The 2014 C.D. Howe Institute Business Tax Burden Ranking," e-briefs, C.D. Howe Institute, number 187, Oct.
• Filipe Lage de Sousa & Gianmarco I. P. Ottaviano, 2014, "Relaxing Credit Constraints in Emerging Economies: The Impact of Public Loans on the Performance of Brazilian Manufacturers," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1309, Oct.
• Robin Boadway & Michael Keen, 2014, "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series, CESifo, number 4568.
• Dhammika Dharmapala, 2014, "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series, CESifo, number 4612.
• Søren Bo Nielsen, 2014, "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series, CESifo, number 4694.
• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014, "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series, CESifo, number 4695.
• Thiess Büttner & Michael Overesch & Georg Wamser, 2014, "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series, CESifo, number 4710.
• Leon Bettendorf & Sijbren Cnossen, 2014, "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series, CESifo, number 4730.
• Sebastian Eichfelder & Kerstin Schneider, 2014, "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series, CESifo, number 4805.
• Johannes Becker & Andrea Schneider, 2014, "Bidding for Firms with Unknown Characteristics," CESifo Working Paper Series, CESifo, number 4806.
• Ralf Ewert & Rainer Niemann, 2014, "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series, CESifo, number 4851.
• Johannes Becker & Ronald B. Davies, 2014, "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series, CESifo, number 4892.
• Jarkko Harju & Tuomas Matikka, 2014, "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series, CESifo, number 4905.
• Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014, "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series, CESifo, number 4908.
• Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014, "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series, CESifo, number 4931.
• Petter Osmundsen, 2014, "Rig Services and Taxation," CESifo Working Paper Series, CESifo, number 4973.
• Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2014, "Abusive Transfer Pricing and Economic Activity," CESifo Working Paper Series, CESifo, number 4975.
• Tobias Lindhe & Jan Södersten, 2014, "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series, CESifo, number 5001.
• Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series, CESifo, number 5017.
• Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014, "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series, CESifo, number 5046.
• Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014, "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series, CESifo, number 5075.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," CESifo Working Paper Series, CESifo, number 5079.
• Jarkko Harju & Tuomas Matikka, 2014, "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5090.
• Florian Scheuer & Alexander Wolitzky, 2014, "Capital Taxation under Political Constraints," CESifo Working Paper Series, CESifo, number 5098.
• Sijbren Cnossen, 2014, "Mobilizing VAT Revenues in African Countries," CESifo Working Paper Series, CESifo, number 5102.
• Sijbren Cnossen, 2014, "What kind of Corporation Tax Regime?," CESifo Working Paper Series, CESifo, number 5108.
• Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014, "Income Shifting under Losses," CESifo Working Paper Series, CESifo, number 5130.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series, CESifo, number 5132.
• Christoph Spengel & Frank Streif & Johanna Hey & Rainer Kirchdörfer & Christian Seiler & Michael Meister & Berthold Welling, 2014, "Erbschaftsteuern: Ist der Steuerbonus für Unternehmenserben gerechtfertigt?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 17, pages 05-21, September.
• Björn Kauder, 2014, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 191.
• Luís Alberto Godinho Coelho & José Fernando Pereira Biléu Ventura, 2014, "Foreign Direct Investment and Fiscal Policy - A Literature Survey," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2014_11.
• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, Center for Economic and Financial Research (CEFIR), number w0201, Sep.
• Estelle P. Dauchy & Sophia Chen, 2014, "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers, Center for Economic and Financial Research (CEFIR), number w0207, Sep.
• Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers, CEPII research center, number 2014-21, Dec.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," CIRANO Working Papers, CIRANO, number 2014s-24, Apr.
• Ana-Maria GEAMÃNU, 2014, "Tax Havens In The Global Financial Centers Index," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 204-215, April.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," CIGS Working Paper Series, The Canon Institute for Global Studies, number 14-007E, Jun.
• Fabio S√°nchez Torres & Alexander Vega Carvajal, 2014, "Cobertura de Acueducto y Alcantarillado, Calidad del Agua y Mortalidad Infantil en Colombia, 2000-2012," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 12228, Oct.
• HINDRIKS, Jean & nishimura, YUKIHIRO, 2014, "International tax leadership among asymmetric countries," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2014028, Aug.
• BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014, "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2600, Jan.
• Arjan Lejour, 2014, "The Foreign Investment Effects of Tax Treaties," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 265, Feb.
• Maarten van 't Riet & Arjan Lejour, 2014, "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 290, Oct.
• Krzysztof Biernacki, 2014, "Tax system competition – instruments and beneficiaries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 13, issue 2, pages 275-284, June, DOI: 10.12775/EiP.2014.020.
• Malgorzata Magdalena Hybka, 2014, "Restraining harmful tax competition: an analysis of American CFC legislation," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 13, issue 3, pages 377-388, September, DOI: 10.12775/EiP.2014.027.
• Wooton, Ian & Darby, Julia, 2014, "Regional Centrality and Tax Competition for FDI," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10099, Aug.
• Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10198, Oct.
• Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014, "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9830, Feb.
• Hermann Buslei, 2014, "Entwicklung der Unternehmensgewinne: positiv, aber uneinheitlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 81, issue 44/45, pages 1163-1176.
• Frank M. Fossen & Viktor Steiner, 2014, "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1424.
• Laurence Seidman, 2014, "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers, University of Delaware, Department of Economics, number 14-04.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2014, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2014-27.
• Mário MARQUES & Carlos PINHO, 2014, "Effects of Corporate Taxation and Bilateral Tax Treaties on European Multinationals’ Investment, 2005-2009. A Multi-Country Analysis," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 14, issue 1, pages 33-44.
• McLure, Charles E. & Mintz, Jack & Zodrow, George R., 2014, "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes," Working Papers, Rice University, Department of Economics, number 14-010.
• De Simone, Lisa & Sansing, Richard, 2014, "Cost Sharing Arrangements and Income Shifting," Research Papers, Stanford University, Graduate School of Business, number 3250, Oct.
• Philip Kofi Adom & Kwaku Amakye & Edinam Doh & Regina Anku, 2014, "SMEs Record Keeping in Ghana: Has VAT Made It Better?," International Journal of Economics and Financial Issues, Econjournals, volume 4, issue 1, pages 152-169.
• Jeffrey, Cynthia & Perkins, Jon D., 2014, "The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 403-425, DOI: 10.1016/j.intacc.2014.10.002.
• Martin, Ralf & Muûls, Mirabelle & de Preux, Laure B. & Wagner, Ulrich J., 2014, "On the empirical content of carbon leakage criteria in the EU Emissions Trading Scheme," Ecological Economics, Elsevier, volume 105, issue C, pages 78-88, DOI: 10.1016/j.ecolecon.2014.05.010.
• Kishore, Kaushal & Roy, Santanu, 2014, "Dynamic inconsistency and non-preferential taxation of foreign capital," Economics Letters, Elsevier, volume 124, issue 1, pages 88-92, DOI: 10.1016/j.econlet.2014.04.027.
• Becker, Johannes & Steinhoff, Melanie, 2014, "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, volume 125, issue 1, pages 79-81, DOI: 10.1016/j.econlet.2014.08.013.
• Smith, James L., 2014, "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, volume 43, issue C, pages 140-157, DOI: 10.1016/j.eneco.2014.02.011.
• Fox, William F. & Luna, LeAnn & Schaur, Georg, 2014, "Destination taxation and evasion: Evidence from U.S. inter-state commodity flows," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 43-57, DOI: 10.1016/j.jacceco.2013.12.001.
• Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014, "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 132-148, DOI: 10.1016/j.jacceco.2014.02.002.
• Suzuki, Masaaki, 2014, "Corporate effective tax rates in Asian countries," Japan and the World Economy, Elsevier, volume 29, issue C, pages 1-17, DOI: 10.1016/j.japwor.2013.11.001.
• Onji, Kazuki, 2014, "The efficiency consequence of a political compromise in the Japanese tax reform of 1989," Japan and the World Economy, Elsevier, volume 31, issue C, pages 54-64, DOI: 10.1016/j.japwor.2014.05.001.
• Hebous, Shafik & Lipatov, Vilen, 2014, "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, volume 42, issue 3, pages 739-754, DOI: 10.1016/j.jce.2013.05.006.
• Haufler, Andreas & Mardan, Mohammed, 2014, "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, volume 106, issue C, pages 42-61, DOI: 10.1016/j.jebo.2014.06.001.
• Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M., 2014, "The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns," Journal of Financial Economics, Elsevier, volume 111, issue 2, pages 469-494, DOI: 10.1016/j.jfineco.2013.11.007.
• Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014, "Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003," Journal of the Japanese and International Economies, Elsevier, volume 31, issue C, pages 72-97, DOI: 10.1016/j.jjie.2013.10.005.
• Eichfelder, Sebastian & Kegels, Chantal, 2014, "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 200-219, DOI: 10.1016/j.joep.2012.08.012.
• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014, "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, volume 110, issue C, pages 42-56, DOI: 10.1016/j.jpubeco.2013.12.001.
• Adams, Laurel & Régibeau, Pierre & Rockett, Katharine, 2014, "Incentives to create jobs: Regional subsidies, national trade policy and foreign direct investment," Journal of Public Economics, Elsevier, volume 111, issue C, pages 102-119, DOI: 10.1016/j.jpubeco.2013.12.015.
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2014, "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, volume 111, issue C, pages 120-130, DOI: 10.1016/j.jpubeco.2013.12.002.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014, "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, volume 113, issue C, pages 13-31, DOI: 10.1016/j.jpubeco.2014.03.002.
• Foremny, Dirk & Riedel, Nadine, 2014, "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, volume 115, issue C, pages 48-61, DOI: 10.1016/j.jpubeco.2014.04.005.
• Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014, "Asymmetric competition among nation states: A differential game approach," Journal of Public Economics, Elsevier, volume 119, issue C, pages 71-79, DOI: 10.1016/j.jpubeco.2014.07.008.
• Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014, "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, volume 26, issue 2, pages 242-256, DOI: 10.1016/j.racreg.2014.09.002.
• Itoh, Ryo, 2014, "Tax discrimination against inter-firm networks," Regional Science and Urban Economics, Elsevier, volume 49, issue C, pages 25-35, DOI: 10.1016/j.regsciurbeco.2014.07.011.
• Darby, Julia & Ferrett, Ben & Wooton, Ian, 2014, "Regional centrality and tax competition for FDI," Regional Science and Urban Economics, Elsevier, volume 49, issue C, pages 84-92, DOI: 10.1016/j.regsciurbeco.2014.08.006.
• Branko Parac, 2014, "Hrvatski porezni sustav: Je li u funkciji investiranjac," Ekonomija Economics, Rifin d.o.o., volume 21, issue 1, pages 27-66.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014, "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119027, Oct.
• Martin, Ralf & Muuls, Mirabelle & de Preux, Laure B. & Wagner, Ulrich J., 2014, "On the empirical content of carbon leakage criteria in the EU emissions trading scheme," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 57538, Sep.