Research classified by Journal of Economic Literature (JEL) codes

2013

• 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.
• Michael Hilmer, 2013, "Fiscal treatment of managerial compensation - a welfare analysis," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2013-02, Jun.
• Philipp Meyer-Brauns, 2013, "Multitasking in Corporate Tax Evasion," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2013-05, Sep.
• 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.
• 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," Motu Working Papers, Motu Economic and Public Policy Research, number 13_14, Nov.
• 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.
• Alan J. Auerbach & Michael P. Devereux, 2013, "Consumption and Cash-Flow Taxes in an International Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 19579, Oct.
• 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.
• Dezhina, I. & Simachev, Yu., 2013, "Matching Grants for Stimulating Partnerships between Companies and Universities in Innovation Area: Initial Effects in Russia," Journal of the New Economic Association, New Economic Association, volume 19, issue 3, pages 99-122.
• 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.
• Buettner, Thiess & Wamser, Georg, 2013, "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 1, pages 63-95, March, DOI: 10.17310/ntj.2013.1.03.
• 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.
• Michael P. Devereux & Simon Loretz, 2013, "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 3, pages 745-774, September, DOI: 10.17310/ntj.2013.3.08.
• 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.
• Xiao Wang & Richard Herd, 2013, "The System of Revenue Sharing and Fiscal Transfers in China," OECD Economics Department Working Papers, OECD Publishing, number 1030, Feb, DOI: 10.1787/5k4bwnwtmx0r-en.
• 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.
• Benoît Mulkay & Jacques Mairesse, 2013, "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, volume 65, issue 3, pages 746-766, July.
• 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.
• Beca Maru?a & Niºulescu-Ashrafzadeh Ileana, 2013, "Tax Policy Measures and their Influence on the Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1102-1107, May.
• 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.
• Michael Kuklik & Nikita Cespedes, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers, Departamento de Economía - Pontificia Universidad Católica del Perú, number 2013-352.
• 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.
• Castellacci, Fulvio & Lie, Christine, 2013, "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper, University Library of Munich, Germany, number 47937, Jul.
• 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.
• Cristea, Anca D. & Nguyen, Daniel X., 2013, "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper, University Library of Munich, Germany, number 61922, Dec.
• Leoš Vítek, 2013, "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic
  [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 38-49, DOI: 10.18267/j.cfuc.338.
• Milan Hrdý, 2013, "Optimizing of the Capital Structure of the Concrete Enterprise and Branch Standards
  [Optimalizace kapitálové struktury konkrétního podniku a oborové standardy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 74-83, DOI: 10.18267/j.cfuc.341.
• Alexej Sato, 2013, "Custom Value and Transfer Prices
  [Celní hodnota a transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 106-113, DOI: 10.18267/j.cfuc.345.
• Jiří Jakoubek, 2013, "Arm's Length Principle in Intangible Assets Valuation
  [Princip tržního odstupu v ocenění nehmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 70-83, DOI: 10.18267/j.cfuc.353.
• Lenka Janíčková & Veronika Baranová, 2013, "Vliv efektivních daňových sazeb a jejich komponent na přímé zahraniční investice - případ členských zemí EU
  [Impact of Effective Tax Rates and Its Components on Foreign Direct Investment - The Case of the EU Member Countries]," Politická ekonomie, Prague University of Economics and Business, volume 2013, issue 2, pages 209-228, DOI: 10.18267/j.polek.895.
• Céspedes, Nikita & Kuklik, Michael, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Banco Central de Reserva del Perú, number 2013-020, Dec.
• Francisco Buera & Benjamin Moll & Yongseok Shin, 2013, "Well-Intended Policies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 16, issue 1, pages 216-230, January, DOI: 10.1010/j.red.2012.10.008.
• Metcalf, Gilbert E., 2013, "Using the Tax System To Address Competition Issues with a Carbon Tax," RFF Working Paper Series, Resources for the Future, number dp-13-30, Oct.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2013, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2013-2, Aug.
• Teresa Harrison & Katja Seim, 2013, "Nonprofit tax exemptions and market structure: The case of fitness centers," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2013-4, Dec.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013, "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 25-37, June.
• PAPATULICA, Mariana & PRISECARU, Petre, 2013, "Dinamica energiilor regenerabile în UE si România," Studii Economice, Institutul National de Cercetari Economice (INCE), number 130220, Feb.
• Harry Grubert & Rosanne Altshuler, 2013, "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," Departmental Working Papers, Rutgers University, Department of Economics, number 201305, Apr.
• James Marton & Stephen A. Woodbury, 2013, "Retiree Health Benefits as Deferred Compensation," Public Finance Review, , volume 41, issue 1, pages 64-91, January, DOI: 10.1177/1091142112449375.
• Laurence Seidman, 2013, "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , volume 41, issue 6, pages 824-851, November, DOI: 10.1177/1091142113499396.
• Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013, "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports, CASE-Center for Social and Economic Research, number 0116, Dec.
• Matthias Wrede, 2013, "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 149, issue 3, pages 381-404, September.
• Dorota Wawrzyniak, 2013, "Opodatkowanie przedsiębiorstw jako determinanta bezpośrednich inwestycji zagranicznych w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 37-55.
• Mirela Anca Postole, 2013, "Comparative Analysis of the Value Added Tax Evolution," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-13, June.
• Michael Heinrich, 2013, "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 4, pages 238-242, April, DOI: 10.1007/s10273-013-1515-3.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013, "Are closely-held firms tax shelters?," Discussion Papers, Statistics Norway, Research Department, number 764, Nov.
• Gintarė Giriūnienė, 2013, "Public sector's subsidies to business – suitability valuation of labor market support measures," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 1, issue 1, pages 37-44, September, DOI: 10.9770/jesi.2013.1.1(4).
• Oscar Amerighi & Giuseppe De Feo, 2013, "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers, University of Strathclyde Business School, Department of Economics, number 1326, Nov.
• Julia Darby & Ben Ferrett & Ian Wooton, 2013, "FDI, trade costs and regional asymmetries," Working Papers, University of Strathclyde Business School, Department of Economics, number 1327, Nov.
• Estian Calitz & Sally Wallace & Le Roux Burrows, 2013, "The impact of tax incentives to stimulate investment in South Africa," Working Papers, Stellenbosch University, Department of Economics, number 19/2013.
• Jean-Marc Burniaux & Jean Chateau & Romain Duval, 2013, "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Applied Economics, Taylor & Francis Journals, volume 45, issue 16, pages 2231-2240, June, DOI: 10.1080/00036846.2012.659346.
• Thomas Hemmelgarn & Daniel Teichmann, 2013, "Tax Reforms and the Capital Structure of Banks," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 37, Oct.
• European Commission, 2013, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 38, Oct.
• Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013, "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 39, Oct.
• Zew, 2013, "Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0043, Jan.
• Zew, 2013, "Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0044, Jan.
• European Commission, 2013, "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2013, May.
• Horvath, B.L., 2013, "The impact of Taxation on Bank Leverage and Asset Risk," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-076.
• Gong, D. & Ligthart, J.E., 2013, "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-067.
• Gong, D. & Ligthart, J.E., 2013, "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM, Tilburg University, School of Economics and Management, number 4dd3b595-be28-460f-8889-2.
• Gong, D. & Ligthart, J.E., 2013, "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM, Tilburg University, School of Economics and Management, number f9b428b8-baff-441e-a73d-2.
• John H. Munro, 2013, "The Dual Crises of the Late-Medieval Florentine Cloth Industry, c. 1320 - c. 1420," Working Papers, University of Toronto, Department of Economics, number tecipa-487, May.
• Tuomas Takalo & Tanja Tanayama & Otto Toivanen, 2013, "Estimating the Benefits of Targeted R&D Subsidies," The Review of Economics and Statistics, MIT Press, volume 95, issue 1, pages 255-272, March.
• Alberto Colino Fernández, 2013, "Evolución de la financiación de los medios de comunicación en España. ¿Hacia un modelo más sostenible?
  [Evolution of funding to mass media in Spain. Towards a more sustainable model?]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 26, issue 1, pages 46-69, DOI: 10.5209/rev_PADE.2013.n26.42801.
• Ronald B. Davies, 2013, "Tariff-induced transfer pricing and the CCCTB," Working Papers, School of Economics, University College Dublin, number 201314, Sep.
• Simon Cornée & Ariane Szafarz, 2014, "Vive la Différence: Social Banks and Reciprocity in the Credit Market," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/192366.
• Wang D., 2013, "The impact of the 2009 value added tax reform on enterprise investment and employment ‐ Empirical analysis based on Chinese tax survey data," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2013-059.
• Gemmell, Norman & Kneller, Richard & McGowan, Danny & Sanz, Ismael & Sanz-Sanz, José F., 2013, "Corporate Taxation and Productivity Catch-Up: Evidence from European firms," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18770.
• Andreas Haufler & Frank Stähler, 2013, "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 54, issue 2, pages 665-692, May, DOI: iere.12010.
• Hartmut Egger & Udo Kreickemeier, 2013, "Why Foreign Ownership May Be Good For You," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 54, issue 2, pages 693-716, May, DOI: iere.12011.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013, "Effects of territorial and worldwide corporation tax systems on outbound M&As," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 13/11.
• Voßmerbäumer, Jan & Wagner, Franz W., 2013, "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 144.
• Martini, Jan Thomas & Niemann, Rainer, 2013, "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 145.
• Eichfelder, Sebastian, 2013, "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 146.
• Alstadsæter, Annette & Jacob, Martin, 2013, "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 148.
• Jacob, Martin & Schütt, Harm, 2013, "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 149.
• Blaufus, Kay & Zinowsky, Tim, 2013, "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 151.
• Jacob, Martin & Alstadsæter, Annette, 2013, "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 152.
• Brandstetter, Laura & Jacob, Martin, 2013, "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 153.
• Takalo, Tuomas, 2013, "Rationales and instruments for public innovation policies," Bank of Finland Research Discussion Papers, Bank of Finland, number 1/2013.
• Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013, "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," Bank of Finland Research Discussion Papers, Bank of Finland, number 2/2013.
• Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013, "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 125775, Dec.
• Hilmer, Michael, 2013, "Fiscal treatment of managerial compensation - a welfare analysis," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79703.
• Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013, "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79749.
• Kammerer, Hannes, 2013, "Lobbying for Subsidies with Heterogeneous Firms," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79767.
• Müller, Andrea & Heimeshoff, Ulrich, 2013, "Evaluating the Causal Effects of Cash-for-Clunkers Programs in Selected Countries: Success or Failure?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79802.
• Scheuering, Uwe, 2013, "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79817.
• Kölling, Arnd, 2013, "Wirtschaftsförderung, Produktivität und betriebliche Arbeitsnachfrage - Eine Kausalanalyse mit Betriebspaneldaten -," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79843.
• Loretz, Simon & Mokkas, Socrates, 2013, "Evidence for profit shifting with tax sensitive capital stocks," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79847.
• Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013, "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79916.
• Erbe, Katharina & Büttner, Thiess, 2013, "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79959.
• Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013, "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 80040.
• Haupt, Alexander & Krieger, Tim, 2013, "The role of mobility in tax and subsidy competition," Discussion Paper Series, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy, number 2013-02.
• Berthold, Norbert & Coban, Mustafa, 2013, "Mini- und Midijobs in Deutschland: Lohnsubventionierung ohne Beschäftigungseffekte?," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 119.
• Berthold, Norbert & Coban, Mustafa, 2013, "Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand
  [Wage Subsidy or Workfare? Comparison of Two Designs to Reduce Structural Unemployment]," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 122.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-044.
• Heckemeyer, Jost H. & Overesch, Michael, 2013, "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-045.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070 [rev.].
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-078.
• Leheyda, Nina & Verboven, Frank, 2013, "Scrapping subsidies during the financial crisis: Evidence from Europe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-079.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013, "Effects of territorial and worldwide corporation tax systems on outbound M&As," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-088.

2012

• Richard Gretz & Jannett Highfill & Robert Scott, 2012, "R&D subsidy games: a cost sharing approach vs. reward for performance," The Journal of Technology Transfer, Springer, volume 37, issue 4, pages 385-403, August, DOI: 10.1007/s10961-010-9179-2.
• Tuomas Takalo, 2012, "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, volume 1, pages 157-167.
• Haufler, Andreas & Runkel, Marco, 2012, "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics, University of Munich, Department of Economics, number 20421.
• Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012, "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics, University of Munich, Department of Economics, number 14277, Dec.
• Teguh Dartanto, 2012, "The 2008 Corporate Income Tax Reform and Its Contribution to Poverty Reduction in Indonesia," Working Papers in Economics and Business, Faculty of Economics and Business, University of Indonesia, number 201203, Apr, revised Apr 2012.
• Ralf Martin & Mirabelle Mu�ls & Laure B. de Preux & Ulrich J. Wagner, 2012, "Industry compensation under relocation risk: a firm-level analysis of the EU Emissions Trading Scheme," GRI Working Papers, Grantham Research Institute on Climate Change and the Environment, number 85, Jun.
• Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou, 2012, "On the long run economic performance of small economies," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 12-14.
• Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012, "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201233.
• Michael Smart, 2012, "The Reform of Business Property Tax in Ontario: An Evaluation," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 10, Jul.
• Robert Krämer & Vilen Lipatov, 2012, "Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 17-47, March, DOI: 10.1628/001522108X632005.
• Ralf Ewert & Rainer Niemann, 2012, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 83-120, March, DOI: 10.1628/001522108X632023.
• Sebastian Eichfelder & Michael Schorn, 2012, "Tax Compliance Costs: A Business-Administration Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 2, pages 191-230, June, DOI: 10.1628/001522108X639981.
• Johannes Becker & Clemens Fuest, 2012, "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 3, pages 231-251, September, DOI: 10.1628/001522108X653822.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012, "Trade Credit and Taxes," Working Papers, Research Seminar in International Economics, University of Michigan, number 631, May.
• Michael P. Devereux & Simon Loretz, 2012, "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 26".
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2012, "International Taxation and Cross-Border Banking," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012, "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2012, "The Differential Effects of Bilateral Tax Treaties," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012, "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 17770, Jan.
• Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012, "The Causal Effects of an Industrial Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 17842, Feb.
• Zhiguo He & Gregor Matvos, 2012, "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt be Optimal?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17920, Mar.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012, "Trade Credit and Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 18107, May.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012, "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 18415, Sep.
• Laura Kawano & Joel Slemrod, 2012, "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," NBER Working Papers, National Bureau of Economic Research, Inc, number 18440, Oct.