Research classified by Journal of Economic Literature (JEL) codes

2013

• Estelle P. Dauchy & Christopher Balding, 2013, "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers, Center for Economic and Financial Research (CEFIR), number w0200, Apr.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2013, "The Ability of Banks to Shift Corporate Income Taxes to Customers," Working Papers, CEPII research center, number 2013-09, Feb.
• Matthieu Crozet & Julien Gourdon & Florain Mayneris & Thierry Mayer & Daniel Mirza, 2013, "L'efficacité des dispositifs de soutien à l'exportation," La Lettre du CEPII, CEPII research center, issue 334.
• Daniela PÎRVU, 2013, "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
• Ana-Maria GEAMĂNU, 2013, "Did “Tax Havens” Dissapear ?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 91-106, October.
• Roberto Steiner & Alex CaÔøΩas, 2013, "Tributaci√≥n y Equidad en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11453, May.
• HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2013, "Local taxation of global corporation: a simple solution," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2013011, May.
• Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb), CEPREMAP, number 1316, Dec.
• Jaroslaw Michal Nazarczuk & Roman Kisiel, 2013, "Perception of State Aid in the SEZs as an Instrument to Attract Foreign Direct Investment," Acta Universitatis Nicolai Copernici, Ekonomia, Uniwersytet Mikolaja Kopernika, volume 44, issue 1, pages 7-16.
• Estache, Antonio & Nicodème, Gaëtan & Chisari, Omar, 2013, "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," CEPR Discussion Papers, Centre for Economic Policy Research, number 9320, Jan.
• Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2013, "Local taxation of global corporations: a simple solution," CEPR Discussion Papers, Centre for Economic Policy Research, number 9350, Feb.
• Estache, Antonio & Daxbek, Vincent, 2013, "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers, Centre for Economic Policy Research, number 9481, May.
• Verboven, Frank & Leheyda, Nina, 2013, "Scrapping Subsidies during the Financial Crisis - Evidence from the Europe," CEPR Discussion Papers, Centre for Economic Policy Research, number 9629, Sep.
• Gisella ARAGÓN & José Luis BONIFAZ, 2013, "The water and sanitation service provision in Peru," CIRIEC Working Papers, CIRIEC - Université de Liège, number 1306, Jun.
• Kazuki Onji, 2013, "Who participates in corporate income tax consolidation? Evidence from Japan," AJRC Working Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 1303.
• Young, Andrew T., 2013, "U.S. Elasticities Of Substitution And Factor Augmentation At The Industry Level," Macroeconomic Dynamics, Cambridge University Press, volume 17, issue 4, pages 861-897, June.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77320.
• Stefan Bach, 2013, "Corporate Taxation: High Profits, Moderate Tax Revenue," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 3, issue 7, pages 15-24.
• Christoph Spengel & Lisa Evers & Maria Theresia Evers, 2013, "Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 129-146, DOI: 10.3790/vjh.82.1.129.
• Stefan Bach, 2013, "Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 22/23, pages 3-12.
• Martin Simmler & Bérengère Rudelle, 2013, "Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 8, pages 11-20.
• Stefan Bach, 2013, "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1303.
• Omar Chisari & Antonio Estache & Gaëtan Nicodème, 2013, "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ecares 2013-01, Jan.
• Vincent Daxbek & Antonio Estache, 2013, "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2013-25, May.
• De Feo, Giuseppe & Amergighi, Oscar, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2013-105.
• Darby, Julia & Ferrett, Ben & Wooton, Ian, 2013, "FDI, Trade Costs and Regional Asymmetries," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2013-106.
• Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013, "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, volume 20, issue C, pages 74-93, DOI: 10.1016/j.jcorpfin.2012.12.002.
• Santoro, Marika & Wei, Chao, 2013, "The marginal welfare cost of capital taxation: Discounting matters," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 4, pages 897-909, DOI: 10.1016/j.jedc.2012.12.006.
• Becker, Johannes & Riedel, Nadine, 2013, "Multinational firms mitigate tax competition," Economics Letters, Elsevier, volume 118, issue 2, pages 404-406, DOI: 10.1016/j.econlet.2012.11.035.
• Agrawal, David R., 2013, "Over the borderline: How the characteristics of lines shape optimal tax policy," Economics Letters, Elsevier, volume 119, issue 2, pages 113-116, DOI: 10.1016/j.econlet.2013.02.008.
• Egger, Peter & Seidel, Tobias, 2013, "Corporate taxes and intra-firm trade," European Economic Review, Elsevier, volume 63, issue C, pages 225-242, DOI: 10.1016/j.euroecorev.2013.07.007.
• Rauch, Ferdinand, 2013, "Advertising expenditure and consumer prices," International Journal of Industrial Organization, Elsevier, volume 31, issue 4, pages 331-341, DOI: 10.1016/j.ijindorg.2013.05.001.
• Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013, "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," International Journal of Industrial Organization, Elsevier, volume 31, issue 5, pages 634-642, DOI: 10.1016/j.ijindorg.2013.02.002.
• Keuschnigg, Christian & Devereux, Michael P., 2013, "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, volume 89, issue 2, pages 432-440, DOI: 10.1016/j.jinteco.2012.08.007.
• Bauer, Christian J. & Langenmayr, Dominika, 2013, "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, volume 90, issue 2, pages 326-336, DOI: 10.1016/j.jinteco.2012.12.002.
• Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O., 2013, "The separation of ownership and control and corporate tax avoidance," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 228-250, DOI: 10.1016/j.jacceco.2013.08.005.
• Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013, "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, volume 41, issue 4, pages 1092-1105, DOI: 10.1016/j.jce.2013.01.011.
• Inci, Eren, 2013, "Occupational choice and the quality of entrepreneurs," Journal of Economic Behavior & Organization, Elsevier, volume 92, issue C, pages 1-21, DOI: 10.1016/j.jebo.2013.04.015.
• Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013, "Payout taxes and the allocation of investment," Journal of Financial Economics, Elsevier, volume 107, issue 1, pages 1-24, DOI: 10.1016/j.jfineco.2012.08.003.
• Chyz, James A. & Ching Leung, Winnie Siu & Zhen Li, Oliver & Meng Rui, Oliver, 2013, "Labor unions and tax aggressiveness," Journal of Financial Economics, Elsevier, volume 108, issue 3, pages 675-698, DOI: 10.1016/j.jfineco.2013.01.012.
• Dyreng, Scott D. & Lindsey, Bradley P. & Thornock, Jacob R., 2013, "Exploring the role Delaware plays as a domestic tax haven," Journal of Financial Economics, Elsevier, volume 108, issue 3, pages 751-772, DOI: 10.1016/j.jfineco.2013.01.004.
• Krueger, Alan B. & Kuziemko, Ilyana, 2013, "The demand for health insurance among uninsured Americans: Results of a survey experiment and implications for policy," Journal of Health Economics, Elsevier, volume 32, issue 5, pages 780-793, DOI: 10.1016/j.jhealeco.2012.09.005.
• Felix, R. Alison & Hines, James R., 2013, "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, volume 75, issue C, pages 80-91, DOI: 10.1016/j.jue.2012.12.003.
• Osterloh, Steffen & Heinemann, Friedrich, 2013, "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, volume 29, issue C, pages 18-37, DOI: 10.1016/j.ejpoleco.2012.09.002.
• Aisbett, Emma & McAusland, Carol, 2013, "Firm characteristics and influence on government rule-making: Theory and evidence," European Journal of Political Economy, Elsevier, volume 29, issue C, pages 214-235, DOI: 10.1016/j.ejpoleco.2012.09.005.
• Mittermaier, Ferdinand & Rincke, Johannes, 2013, "Do countries compensate firms for international wage differentials?," Journal of Public Economics, Elsevier, volume 102, issue C, pages 23-36, DOI: 10.1016/j.jpubeco.2013.03.003.
• Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2013, "Mergers in fiscal federalism," Journal of Public Economics, Elsevier, volume 105, issue C, pages 11-22, DOI: 10.1016/j.jpubeco.2013.02.009.
• Elschner, Christina, 2013, "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, volume 97, issue C, pages 206-216, DOI: 10.1016/j.jpubeco.2012.10.005.
• Pflüger, Michael & Suedekum, Jens, 2013, "Subsidizing firm entry in open economies," Journal of Public Economics, Elsevier, volume 97, issue C, pages 258-271, DOI: 10.1016/j.jpubeco.2012.07.002.
• Dharmapala, Dhammika & Riedel, Nadine, 2013, "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, volume 97, issue C, pages 95-107, DOI: 10.1016/j.jpubeco.2012.08.004.
• Becker, Johannes & Runkel, Marco, 2013, "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, volume 43, issue 1, pages 8-15, DOI: 10.1016/j.regsciurbeco.2012.11.002.
• Hanson, Andrew & Rohlin, Shawn, 2013, "Do spatially targeted redevelopment programs spillover?," Regional Science and Urban Economics, Elsevier, volume 43, issue 1, pages 86-100, DOI: 10.1016/j.regsciurbeco.2012.05.002.
• Kalamov, Zarko Y., 2013, "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, volume 43, issue 4, pages 676-683, DOI: 10.1016/j.regsciurbeco.2013.03.002.
• Lokshin, Boris & Mohnen, Pierre, 2013, "Do R&D tax incentives lead to higher wages for R&D workers? Evidence from The Netherlands," Research Policy, Elsevier, volume 42, issue 3, pages 823-830, DOI: 10.1016/j.respol.2012.12.004.
• Colombo, Massimo G. & Croce, Annalisa & Guerini, Massimiliano, 2013, "The effect of public subsidies on firms’ investment–cash flow sensitivity: Transient or persistent?," Research Policy, Elsevier, volume 42, issue 9, pages 1605-1623, DOI: 10.1016/j.respol.2013.07.003.
• Sanjo, Yasuo, 2013, "Country size and tax policy for international joint ventures in an integrated market," International Review of Economics & Finance, Elsevier, volume 27, issue C, pages 37-53, DOI: 10.1016/j.iref.2012.09.002.
• Antonelli, Cristiano & Crespi, Francesco, 2013, "The "Matthew effect" in R&D public subsidies: The Italian evidence," Technological Forecasting and Social Change, Elsevier, volume 80, issue 8, pages 1523-1534, DOI: 10.1016/j.techfore.2013.03.008.
• Adda, Jérôme & Cornaglia, Francesca, 2013, "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 59324, Dec.
• Claudia Sánchez Vela & Jorge N. Valero Gil, 2013, "Incidencia económica de las políticas fiscal y laboral mexicanas," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, volume 28, issue 1, pages 109-163.
• Nina LEHEYDA & Frank VERBOVEN, 2013, "Scrapping subsidies during the financial crisis - Evidence from the Europe," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces13.13, Aug.
• Makoto HASEGAWA & Kozo KIYOTA, 2013, "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 13047, May.
• Dirk Czarnitzki & Otto Toivanen, 2013, "Innovation Policy and Economic Growth," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 482, Apr.
• n.d., 2013, "Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012," STUDI ECONOMICI, FrancoAngeli Editore, volume 2013, issue 111, pages 51-68.
• Arjan Ruijs & Herman Vollebergh, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Working Papers, Fondazione Eni Enrico Mattei, number 2013.56, Jun.
• Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers, Fondazione Eni Enrico Mattei, number 2013.66, Jul.
• Martin Jacob & Jan Södersten, 2013, "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, volume 26, issue 1, pages 1-12, Spring.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers, VATT Institute for Economic Research, number 42.
• Harju, Jarkko & Matikka, Tuomas, 2013, "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 43.
• Kosonen, Tuomas & Ropponen, Olli, 2013, "The role of information in tax compliance: Evidence from a natural field experiment," Working Papers, VATT Institute for Economic Research, number 48.
• Nina I. Malis, 2013, "Taxable Capacity of Special Tax Regimes," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 73-80, March.
• Olga V. Medvedeva & Tatyana I. Semkina, 2013, "VAT of Gratuitous Delivery of Goods, Works and Services: Russian and European Standards," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 123-128, March.
• Michail A. Danilkevich, 2013, "E-Commerce Taxation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 151-158, March.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2013, "Abram Bergson," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1340.
• Adão Carvalho, 2013, "Financiamento Público à I&D Empresarial em Portugal," Notas Económicas, Faculty of Economics, University of Coimbra, issue 37, pages 34-49, June.
• Michele Bernini & Tania Treibich, 2013, "Killing a Second Bird with One Stone? Promoting Firm Growth and Export through Tax Policy," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2013-30, Sep.
• Benjamin Liu & Allen Huang, 2013, "The impact of the Goods and Services Tax on mortgage costs of Australian credit unions," Discussion Papers in Finance, Griffith University, Department of Accounting, Finance and Economics, number finance:201301, Jan.
• Allen Huang & Benjamin Liu, 2013, "The GST and mortgage costs: Australian evidence," Discussion Papers in Finance, Griffith University, Department of Accounting, Finance and Economics, number finance:201302, Feb.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2013, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00940251, Dec.
• Benoit Mulkay & Jacques Mairesse, 2013, "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Post-Print, HAL, number hal-01830007, Jul, DOI: 10.1093/oep/gpt019.
• Benjamin Montmartin, 2013, "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des aides financières à la R&D," Post-Print, HAL, number halshs-00795490.
• Simon Cornée & Ariane Szafarz, 2013, "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print, HAL, number halshs-00874615, DOI: 10.1007/s10551-013-1922-9.
• Gunther Capelle-Blancard & Olena Havrylchyk, 2013, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Post-Print, HAL, number halshs-00940251, Dec.
• Edmark, Karin & Gordon, Roger, 2013, "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2013:21, Oct.
• Egebark, Johan & Kaunitz, Niklas, 2013, "Do payroll tax cuts raise youth employment?," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2013:27, Dec.
• Edmark, Karin & Gordon, Roger, 2013, "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Research Institute of Industrial Economics, number 982, Oct.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:9, Sep.
• Edmark, Karin & Gordon, Roger, 2013, "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:13, Oct.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2013:16, Sep.
• Nishimura, Junichi & Okamuro, Hiroyuki, 2013, "Knowledge and rent spillovers through government-sponsored R&D consortia," Working Paper Series, Center for Interfirm Network, Institute of Economic Research, Hitotsubashi University, number 24, Jan.
• Camelia Popa, 2013, "Synthesis of the PhD thesis "Anti-money laundering and counter terrorism financing management"," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 1, issue 1, pages 27-31, March.
• Moczall, Andreas, 2013, "Subsidies for substitutes? : New evidence on deadweight loss and substitution effects of a wage subsidy for hard-to-place job-seekers," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201305.
• Olena Nepochatenko & Petro Borovyk & Bohdan Huzar, 2013, "Direct Taxation of Small Business Entities," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 81-87, September.
• Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2013, "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 4583, Aug, DOI: http://dx.doi.org/10.18235/0011481.
• Mr. Jost Heckemeyer & Ruud A. de Mooij, 2013, "Taxation and Corporate Debt: Are Banks any Different?," IMF Working Papers, International Monetary Fund, number 2013/221, Oct.
• Babajide Fowowe, 2013, "Do fiscal incentives promote investment?: empirical evidence from Nigeria," Journal of Developing Areas, Tennessee State University, College of Business, volume 47, issue 2, pages 17-35, July-Dece.
• Loredana Maftei, 2013, "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 1, pages 41-50.
• Mihai Bogdan Afrasinei, 2013, "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 149-159.
• James Alm & Asmaa El-Ganainy, 2013, "Value-added taxation and consumption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 1, pages 105-128, February, DOI: 10.1007/s10797-012-9217-0.
• Hans Bacher & Marius Brülhart, 2013, "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 1, pages 129-168, February, DOI: 10.1007/s10797-012-9218-z.
• Daniel Dreßler & Michael Overesch, 2013, "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 3, pages 513-543, June, DOI: 10.1007/s10797-012-9240-1.
• S. Abbas & Alexander Klemm, 2013, "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 596-617, August, DOI: 10.1007/s10797-013-9286-8.
• Sijbren Cnossen, 2013, "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 715-723, August, DOI: 10.1007/s10797-013-9281-0.
• Simon Loretz & Padraig Moore, 2013, "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 725-752, October, DOI: 10.1007/s10797-012-9248-6.
• Christian Keuschnigg & Evelyn Ribi, 2013, "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 808-826, October, DOI: 10.1007/s10797-012-9247-7.
• Sijbren Cnossen, 2013, "A proposal to apply the Kiwi-VAT to insurance services in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 867-883, October, DOI: 10.1007/s10797-012-9252-x.
• Francis Weyzig, 2013, "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 6, pages 910-937, December, DOI: 10.1007/s10797-012-9250-z.
• Arijit Mukherjee & Yingyi Tsai, 2013, "Technology licensing under optimal tax policy," Journal of Economics, Springer, volume 108, issue 3, pages 231-247, April, DOI: 10.1007/s00712-012-0277-5.
• Caroline Buts & Marc Jegers, 2013, "The Effect of ‘State Aid’ on Market Shares: An Empirical Investigation in an EU Member State," Journal of Industry, Competition and Trade, Springer, volume 13, issue 1, pages 89-100, March, DOI: 10.1007/s10842-012-0132-y.
• Geert Campenhout & Tom Caneghem, 2013, "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, volume 40, issue 2, pages 351-373, February, DOI: 10.1007/s11187-011-9364-1.
• Zuzana Brixiova, 2013, "Modeling productive entrepreneurship in developing countries," Small Business Economics, Springer, volume 41, issue 1, pages 183-194, June, DOI: 10.1007/s11187-011-9410-z.
• Daniela-Iuliana Radu, 2013, "Tax Competition - Economic and Financial Policy Instruments," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 90-93, September.
• Marko Köthenbürger & Michael Stimmelmayr, 2013, "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2013-02, Feb.
• Michael P. Devereux & Niels Johannesen & John Vella, 2013, "Can taxes tame the banks? Evidence from European bank levies," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 1315, Dec.
• Masaaki Suzuki, 2013, "Corporate Effective Tax Rates in Asian Countries," KIER Working Papers, Kyoto University, Institute of Economic Research, number 875, Jul.
• Kyoko Hirose & Kazuhiro Yamamoto, 2013, "Asymmetric international transport costs and tax competition: the influence of a third country," Discussion Papers, Kyushu Sangyo University, Faculty of Economics, number 59, Mar.
• Horacio Piffano, 2013, "La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria," Department of Economics, Working Papers, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, number 096, Mar.
• Julia Darby & Ben Ferrett & Ian Wooton, 2013, "FDI, Trade Costs and Regional Asymmetries," Discussion Paper Series, Department of Economics, Loughborough University, number 2013_14, Nov, revised Nov 2013.
• Giampaolo Arachi & Valeria Bucci, 2013, "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers, University of Salento; Department of Management, Economics, Mathematics and Statistics, number EC0002, Dec, revised Dec 2013.
• Bauer, Christian J. & Langenmayr, Dominika, 2013, "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics, University of Munich, Department of Economics, number 20122.
• Haufler, Andreas & Stähler, Frank, 2013, "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics, University of Munich, Department of Economics, number 20412.
• Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2013, "From Russia with love: The impact of relocated firms on incumbent survival," Munich Reprints in Economics, University of Munich, Department of Economics, number 20507.
• Haufler, Andreas & Lülfesmann, Christoph, 2013, "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics, University of Munich, Department of Economics, number 14358, Jan.
• Haufler, Andreas & Mardan, Mohammed, 2013, "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics, University of Munich, Department of Economics, number 14362, Jan.
• Patrick Gonzalez, 2013, "Taxing a Natural Resource with a Minimum Revenue Requirement," Cahiers de recherche CREATE, CREATE, number 2013-6.
• Vesa Kanniainen & Paolo M. Panteghini, 2013, "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 2, pages 167-193, June, DOI: 10.1628/001522108X666926.
• Martin Jacob, 2013, "Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 30-56, March, DOI: 10.1628/001522108X663460.
• Francesco Menoncin & Paolo M. Panteghini, 2013, "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 57-71, March, DOI: 10.1628/001522108X663479.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013, "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 72-114, March, DOI: 10.1628/001522108X663488.
• Karen Crabbé, 2013, "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 3, pages 317-337, September, DOI: 10.1628/001522108X671146.
• Bas Jacobs, 2013, "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 3, pages 338-389, September, DOI: 10.1628/001522108X671155.
• Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013, "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 251, Jul, revised Jul 2013.
• Ágnes Hegyi-Kéri, 2013, "Barnamezős fejlesztések költség-haszon vizsgálata," Eszak-magyarorszagi Strategiai Fuzetek, Faculty of Economics, University of Miskolc, volume 10, issue 1, pages 72-86.
• Masanori Orihara, 2013, "Business Group Taxation and R&D Activities," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron254, Nov.
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• Gunther Capelle-Blancard & Olena Havrylchyk, 2013, "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 13085, Dec, DOI: 10.1016/j.irfa.2016.07.002.
• Charles L. Baum, II & Christopher J. Ruhm, 2013, "The Effects of Paid Family Leave in California on Labor Market Outcomes," Working Papers, Middle Tennessee State University, Department of Economics and Finance, number 201401, Nov.
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• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2013, "Corporation Tax Reforms in Italy," Economia dei Servizi, Società editrice il Mulino, issue 2, pages 109-126.
• Valeria De Bonis & Alessandro Gandolfo, 2013, "The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market," Economia dei Servizi, Società editrice il Mulino, issue 3, pages 239-258.
• B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013, "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
• Kevin S. Markle & Douglas A. Shackelford, 2014, "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".
• Bruce Blonigen, 2013, "Industrial Policy and Downstream Export Performance," NBER Working Papers, National Bureau of Economic Research, Inc, number 18694, Jan.
• Benoit Mulkay & Jacques Mairesse, 2013, "The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 19073, May.
• T. Christopher Borek & Angelo Frattarelli & Oliver Hart, 2013, "Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine," NBER Working Papers, National Bureau of Economic Research, Inc, number 19081, May.
• Ralf Martin & Mirabelle Muûls & Laure B. de Preux & Ulrich J. Wagner, 2013, "Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," NBER Working Papers, National Bureau of Economic Research, Inc, number 19097, Jun.
• Dina Pomeranz, 2013, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 19199, Jul.
• Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland, 2013, "Predation, Taxation, Investment and Violence: Evidence from the Philippines," NBER Working Papers, National Bureau of Economic Research, Inc, number 19266, Aug.
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• Kevin S. Markle & Douglas A. Shackelford, 2013, "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 19621, Nov.
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• C. Bellégo & V. Dortet-Bernadet, 2013, "The French cluster policy and the R&D spending of SME and intermediate-sized enterprises," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2013-06.
• Liu, Li & Altshuler, Rosanne, 2013, "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 1, pages 215-237, March, DOI: 10.17310/ntj.2013.1.08.
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• Harry Grubert & Rosanne Altshuler, 2013, "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 3, pages 671-712, September, DOI: 10.17310/ntj.2013.3.06.
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• Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013, "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Treasury Working Paper Series, New Zealand Treasury, number 13/29, Dec.
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• Arjan Ruijs & Herman R. J. Vollebergh, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," OECD Environment Working Papers, OECD Publishing, number 55, Apr, DOI: 10.1787/5k47zw350q8v-en.
• Elisa Lanzi & Damian Mullaly & Jean Chateau & Rob Dellink, 2013, "Addressing Competitiveness and Carbon Leakage Impacts Arising from Multiple Carbon Markets: A Modelling Assessment," OECD Environment Working Papers, OECD Publishing, number 58, Sep, DOI: 10.1787/5k40ggjj7z8v-en.
• Marnie Griffith, 2013, "Measures Supporting Minerals and Primary Metals Extraction and Processing: Case Study: Australia," OECD Trade and Environment Working Papers, OECD Publishing, number 2013/3, Jul, DOI: 10.1787/5k43n12wlnr0-en.
• Corlaciu Alexandra, 2013, "Business Models For Tax And Transfer Pricing Purposes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1182-1189, July.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013, "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, volume 13, issue 3, pages 419-449, May.
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• Andreas Knabe & Ronnie Schöb, 2013, "Subsidizing extra jobs: promoting employment by taming the unions," Oxford Economic Papers, Oxford University Press, volume 65, issue 4, pages 807-831, October.
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• Oscar Amerighi & Giuseppe De Feo, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 056, Nov.
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• Jelena Hartsenko & Ako Sauga, 2013, "The role of financial support in SME and economic development in Estonia," Business and Economic Horizons (BEH), Prague Development Center, volume 9, issue 2, pages 10-22, July.
• Ilija Gruevski & Stevan Gaber & Vasilka Gaber, 2013, "Effective Tax Burden On Investment At Corporate Level In Macedonia," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 13, issue 2, pages 19-31, July.
• Roxana Ispas, 2013, "The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 157-164.
• Mohamed Bouzahzah & Mohamed Jellal, 2013, "Social Security, Endogenous Fertility and the Optimal Family Size," Review of Economics and Institutions, Università di Perugia, volume 4, issue 2.
• Russell Thomson, 2013, "Measures of R&D Tax Incentives for OECD Countries," Review of Economics and Institutions, Università di Perugia, volume 4, issue 3.
• Umbreen Fatima & Anjum Nasim, 2013, "Interprovincial Differences in Power Sector Subsidies and Implications for the NFC Award," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 52, issue 4, pages 421-436.
• Alessandro Gandolfo & Valeria De Bonis, 2013, "The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2013/173, Dec.
• Kunstadt, Robert & Maggioni, Ilaria, 2013, "Tax-paying for Fun and Profit," MPRA Paper, University Library of Munich, Germany, number 47432, May.
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• Huse, Cristian & Lucinda, Claudio, 2013, "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," MPRA Paper, University Library of Munich, Germany, number 48905.
• Cebula, Richard, 2013, "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper, University Library of Munich, Germany, number 55421, Nov.
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