Research classified by Journal of Economic Literature (JEL) codes

2014

• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 10198, Oct.
• Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014, "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Zucman, Gabriel, 2014, "Taxing across borders: tracking personal wealth and corporate profits," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66119.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014, "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1402, revised Sep 2017.
• Loriane Py & Antoine Bozio & Delphine Irac, 2014, "Impact of research tax credit on R&D and innovation: evidence from the 2008 French reform," EcoMod2014, EcoMod, number 6873, Jul.
• Karim L. Anaya & Michael G. Pollitt, 2014, "Integrating Distributed Generation: Regulation and Trends in Three Leading Countries," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG 1423, Dec.
• Ivan Raoniæ, Zoran Vasic, 2014, "Vat Fraud In Serbia And Phenomenon Of Shell (Phantom) Companies," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-02, Sep.
• Boban Stojanoviæ, Tanja Stanisiæ, 2014, "State Aid And Real Sector Of Economy In The Latest Global Economic Crisis," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-03, Oct.
• Gunther CAPELLE-BLANCARD & Olena HAVRYLCHYK, 2014, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 14007, Jan.
• Lovise Bauger, 2014, "The use of tax expenditures in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 523, Jul.
• Antonio Affuso & Guido Nannariello, 2014, "Riforma degli incentivi e aziende di servizi: una quantificazione delle risorse," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 1, pages 7-27.
• Vincenzo Visco, 2014, "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 81-111.
• Ernesto Longobardi, 2014, "At the Origin of Italian VAT: an Early Proposal of a Dual System of Consumption Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 177-199.
• Harju, Jarkko & Matikka, Tuomas, 2014, "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers, VATT Institute for Economic Research, number 56.
• Andrew C. Chang, 2014, "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2014-101, Nov.
• Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014, "Corporate income tax, legal form of organization, and employment," Working Papers, Federal Reserve Bank of St. Louis, number 2014-18, Apr, DOI: 10.20955/wp.2014.018.
• Benjamin Montmartin & Marcos Herrera, 2014, "Internal and External Effects of R&D Subsidies and Fiscal Incentives: Empirical Evidence Using Spatial Dynamic Panel Models," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2014-09, Mar.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2014, "The ability of banks to shift corporate income taxes to customers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01296636.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2014, "The ability of banks to shift corporate income taxes to customers," Post-Print, HAL, number hal-01296636.
• Simon Cornée & Ariane Szafarz, 2014, "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print, HAL, number hal-02944436, Dec, DOI: 10.1007/s10551-013-1922-9.
• Pierre Cahuc & Stéphane Carcillo, 2014, "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print, HAL, number hal-03460334, Apr, DOI: 10.1086/674987.
• Pierre Cahuc & Stéphane Carcillo, 2014, "The Detaxation of Overtime Hours: Lessons from the French Experiment," Sciences Po Economics Publications (main), HAL, number hal-03460334, Apr, DOI: 10.1086/674987.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2014, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Working Papers, HAL, number hal-04141335.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2014, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," Harvard Business School Working Papers, Harvard Business School, number 15-026, Oct.
• Hui Chen & Katherine Gunny & Karthik Ramanna, 2014, "Return on political investment in the American Jobs Creation Act of 2004," Harvard Business School Working Papers, Harvard Business School, number 15-050, Dec.
• Thomann, Christian, 2014, "Recent developments in Corporate Taxation in Sweden," Working Paper Series in Economics and Institutions of Innovation, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies, number 378, Oct.
• Egebark, Johan & Kaunitz, Niklas, 2014, "Payroll Taxes and Youth Labor Demand," Working Paper Series, Research Institute of Industrial Economics, number 1001, Jan, revised 07 Jun 2017.
• Skedinger, Per, 2014, "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series, Research Institute of Industrial Economics, number 1031, Jun.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2014, "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 32/2014, Nov.
• Henningsen, Morten S. & Hægeland, Torbjørn & Møen, Jarle, 2014, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/18, Apr.
• Schindler, Dirk & Schjelderup, Guttorm, 2014, "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/22, May.
• Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014, "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/37, Nov.
• Ciccone, Alice, 2014, "Is it all about CO2 emissions? The environmental effects of a tax reform for new vehicles in Norway," Memorandum, Oslo University, Department of Economics, number 19/2014, Aug.
• Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014, "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance, University of Stavanger, number 2014/17, Oct.
• Egebark, Johan & Kaunitz, Niklas, 2014, "Do payroll tax cuts raise youth employment?," Research Papers in Economics, Stockholm University, Department of Economics, number 2014:1, Jan.
• Lindhe, Tobias & Södersten, Jan, 2014, "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:12, Sep.
• Galina A. Kitova, 2014, "Taxation Of R&D: Review Of Practices," HSE Working papers, National Research University Higher School of Economics, number WP BRP 28/STI/2014.
• Sebastian Eichfelder & François Vaillancourt, 2014, "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, volume 210, issue 3, pages 111-148, September.
• Xiaodong Du & Hongli Feng & David A. Hennessy, 2014, "Rationality of Choices in Subsidized Crop Insurance Markets," Center for Agricultural and Rural Development (CARD) Publications, Center for Agricultural and Rural Development (CARD) at Iowa State University, number 14-wp545, Feb.
• McCarthy, Nancy & Henderson, Heath, 2014, "The Role of Renewable Energy Laws in Expanding Energy from Non-Traditional Renewables," IDB Publications (Working Papers), Inter-American Development Bank, number 6677, Aug, DOI: http://dx.doi.org/10.18235/0011659.
• Sergio Afcha & Jose García-Quevedo, 2014, "The impact of R&D subsidies on R&D employment composition," Working Papers, Institut d'Economia de Barcelona (IEB), number 2014/22.
• Traian-Ovidiu Calota, 2014, "A New Tax System For Romanian Tourism Industry?," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 6, issue 3, September.
• Dhammika Dharmapala, 2014, "What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature," Fiscal Studies, Institute for Fiscal Studies, volume 35, issue , pages 421-448, December.
• Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014, "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Series, Institute for Advanced Studies, number 306, Sep.
• Jim Stewart, 2014, "Corporation Tax Residence: Is Ireland Exceptional ?," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp449, Apr.
• Johannes Becker & Ronald B. Davies, 2014, "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp451, Jul.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp458, Nov.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp464, Dec.
• Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014, "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers, International Monetary Fund, number 2014/012, Jan.
• Sophia Chen & Estelle Dauchy, 2014, "The Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," IMF Working Papers, International Monetary Fund, number 2014/104, Jun.
• Magdalena MaÅ‚gorzata Hybka, 2014, "Legislative proposal for a controlled foreign companies regime in Poland from an international perspective," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 4, pages 465-487.
• Luigi Bernardi, 2014, "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers, Società Italiana di Economia Pubblica, number 2, Jun.
• Tommaso Agasisti & Sergio Longobardi & Andrea Regoli, 2014, "Does public spending improve educational resilience? A longitudinal analysis of OECD-PISA data," Working papers, Società Italiana di Economia Pubblica, number 3, Jul.
• Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014, "Progressivity-Improving VAT Reforms in Italy," Working papers, Società Italiana di Economia Pubblica, number 6, Sep.
• Francesco Felici & Maria Gesualdo, 2014, "Tables attached to WP n. 8 2014," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 2014-8, Sep.
• Felici Francesco & Maria Gesualdo, 2014, "Fiscal extension to ORANI-IT: a computable general equilibrium model for Italy," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 8, Sep.
• Anthony Becker & Rebecca Judge, 2014, "Evidence of Distortionary Effects of Decoupled Payments in U.S. Indica Rice Production," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 42, issue 3, pages 265-275, September, DOI: 10.1007/s11293-014-9421-7.
• Nadja Dwenger & Viktor Steiner, 2014, "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 1-28, February, DOI: 10.1007/s10797-012-9259-3.
• Denvil Duncan & Ed Gerrish, 2014, "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 119-152, February, DOI: 10.1007/s10797-012-9261-9.
• Matthias Dischinger & Bodo Knoll & Nadine Riedel, 2014, "The role of headquarters in multinational profit shifting strategies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 248-271, April, DOI: 10.1007/s10797-012-9265-5.
• R. Miniaci & M. Parisi & P. Panteghini, 2014, "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 3, pages 397-435, June, DOI: 10.1007/s10797-012-9266-4.
• Thomas Hemmelgarn & Daniel Teichmann, 2014, "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 645-693, August, DOI: 10.1007/s10797-014-9321-4.
• Thiess Buettner & Katharina Erbe, 2014, "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 6, pages 1028-1050, December, DOI: 10.1007/s10797-013-9297-5.

2013

• Nargiza Yakubova, 2013, "Policy Matters: Tax Incentives For Business Investment," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 1, pages 20-231:8, September, DOI: 10.12955/ejbe.v8i1.123.
• Umar Burkhanov & Tulkin Atamuradov, 2013, "Problems Of Management Of Public-Private Partnerships," CBU International Conference Proceedings, ISE Research Institute, volume 1, issue 0, pages 104-109, June, DOI: 10.12955/cbup.v1.21.
• Estelle P. Dauchy, 2013, "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers, New Economic School (NES), number w0199, Mar.
• Estelle P. Dauchy & Christopher Balding, 2013, "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers, New Economic School (NES), number w0200, Apr.
• Jonathan Pincus & Henry Ergas, 2013, "Have Mining Royalties Been Beneficial to Australia?," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2013-10, Aug.
• Meghan R. Busse & Christopher R. Knittel & Florian Zettelmeyer, 2013, "Are Consumers Myopic? Evidence from New and Used Car Purchases," American Economic Review, American Economic Association, volume 103, issue 1, pages 220-256, February.
• Karel Mertens & Morten O. Ravn, 2013, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, volume 103, issue 4, pages 1212-1247, June.
• J?r?me Adda & Francesca Cornaglia, 2013, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, volume 103, issue 7, pages 3102-3114, December.
• Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet, 2013, "Decentralized Deterrence, with an Application to Labor Tax Auditing," American Economic Journal: Microeconomics, American Economic Association, volume 5, issue 1, pages 35-62, February.
• Jacob Goldin & Tatiana Homonoff, 2013, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 1, pages 302-336, February, DOI: 10.1257/pol.5.1.302.
• Robert S. Pindyck & Neng Wang, 2013, "The Economic and Policy Consequences of Catastrophes," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 4, pages 306-339, November.
• Olalekan Yinusa, 2013, "Fiscal Incentives for FDI and Infrastructure Development: Economic Diversification Options for SADC Countries," The African Finance Journal, Africagrowth Institute, volume 15, issue 1, pages 13-35.
• Whitacre, Brian E. & Shideler, David W. & Williams, Randi, 2013, "Do Incentives Programs Cause Growth? The Case of The Oklahoma Quality Jobs Program and Community-level Economic Growth," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C., Agricultural and Applied Economics Association, number 149567, May, DOI: 10.22004/ag.econ.149567.
• Ferrell, Shannon L. & Boehlje, Michael & Jones, Rodney, 2013, "The Policy and Legal Environment for Farm Transitions," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-5, DOI: 10.22004/ag.econ.154990.
• Williamson, James M., 2013, "Agriculture, the Tax Code, and Potential Tax Reform," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-5, DOI: 10.22004/ag.econ.154991.
• Kauffman, Nathan S., 2013, "Credit Markets and Land Ownership for Young and Beginning Farmers," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-5, DOI: 10.22004/ag.econ.154992.
• Ruijs, Arjan & Vollebergh, Herman, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Energy: Resources and Markets, Fondazione Eni Enrico Mattei (FEEM), number 151533, Jun, DOI: 10.22004/ag.econ.151533.
• Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society, Fondazione Eni Enrico Mattei (FEEM), number 156575, Jul, DOI: 10.22004/ag.econ.156575.
• Simonović, Zoran & Jeločnik, Marko & Subić, Jonel, 2013, "Tax Policy In Serbian Agriculture," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 3, pages 1-15, October, DOI: 10.22004/ag.econ.158261.
• Fabling, Richard & Gemmell, Norman & Kneller, Richard & Sanderson, Lynda, 2013, "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Motu Working Papers, Motu Economic and Public Policy Research, number 291379, Nov, DOI: 10.22004/ag.econ.291379.
• Gonzalez, Patrick, 2013, "Taxing a Natural Resource with a Minimum Revenue Requirement," Working Papers, University of Laval, Center for Research on the Economics of the Environment, Agri-food, Transports and Energy (CREATE), number 158572, Oct, DOI: 10.22004/ag.econ.158572.
• Florea Costache & Marius Herbei, 2013, "Value Added Tax (Vat) -Financial Resource Of Consolidated Budget," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 60-63.
• Peter A. Schmid, 2013, "The destabilizing effect of company income taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 35, issue 3, pages 365-388, September.
• Horacio Piffano, 2013, "La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria," IIE, Working Papers, IIE, Universidad Nacional de La Plata, number 096, Mar.
• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013, "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-7.
• Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes, 2013, "The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 14, issue 3–4, pages 185-198.
• Sabina Hodzic, 2013, "Tax Incentives For Research And Development In Austria And Croatia: B-Index," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 22, issue 2, pages 397-416, december.
• Nikolay Galabov, 2013, "Budget revenues of Bulgaria and of the European Union (2000-2011)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26,27-49.
• Tim Mennel & Teresa Romano & Sara Scatasta, 2013, "Comparing Feed-In Tariffs and Renewable Obligation Certificates - The Case of Repowering Wind Farms," IEFE Working Papers, IEFE, Center for Research on Energy and Environmental Economics and Policy, Universita' Bocconi, Milano, Italy, number 57.
• Antonella Magliocco & Giacomo Ricotti, 2013, "The new framework for the taxation of venture capital in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 167, Jun.
• Filippo Vergara Caffarelli & Giovanni Veronese, 2013, "Italy�s system for supporting internationalization," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 196, Sep.
• Srđan Đinđić, 2013, "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 196, pages 133-156, January –.
• Mark Skidmore & Chad Cotti & James Alm, 2013, "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," Economics and Politics, Wiley Blackwell, volume 25, issue 2, pages 162-180, July.
• Sven Stöwhase, 2013, "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 2, pages 185-207, April, DOI: jpet.12014.
• Valeska Groenert & Ben Zissimos, 2013, "Developing Country Second-Mover Advantage in Competition Over Environmental Standards and Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 5, pages 700-728, October.
• Johannes Becker, 2013, "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, volume 36, issue 1, pages 76-92, January, DOI: j.1467-9701.2012.01474.x.
• Norman Gemmel & Richard Kneller & Danny McGowan & Ismael Sanz, 2013, "Corporate Taxation and Productivity Catch-Up: Evidence from European Firms," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 13001, Mar.
• Brou Daniel & Ruta Michele, 2013, "A Commitment Theory of Subsidy Agreements," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 13, issue 1, pages 239-270, January, DOI: 10.1515/bejeap-2012-0061.
• Giorgia Maffini, 2013, "Corporate tax policy under the Labour government, 1997–2010," Working Papers, Oxford University Centre for Business Taxation, number 1302.
• Michael Devereux & Clemens Fuest & Ben Lockwood, 2013, "The Taxation of Foreign Profits: a Unified View," Working Papers, Oxford University Centre for Business Taxation, number 1303.
• Johannes Becker & Melanie Steinhoff, 2013, "Conservative accounting yields excessive risk-taking; a note," Working Papers, Oxford University Centre for Business Taxation, number 1304.
• Jost Heckemeyer & Ruud de Mooij, 2013, "Taxation and corporate debt: are banks any different?," Working Papers, Oxford University Centre for Business Taxation, number 1306.
• Theresa Lohse & Nadine Riedel, 2013, "Do transfer pricing laws limit international income shifting? Evidence from European multinationals," Working Papers, Oxford University Centre for Business Taxation, number 1307.
• Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013, "Should tax policy favour high or low productivity firms?," Working Papers, Oxford University Centre for Business Taxation, number 1308.