Research classified by Journal of Economic Literature (JEL) codes

2013

• 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 III, 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.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers, National Bureau of Economic Research, Inc, number 18442, Oct.
• Jesse Edgerton, 2012, "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 18472, Oct.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2012, "International Taxation and Cross-Border Banking," NBER Working Papers, National Bureau of Economic Research, Inc, number 18483, Oct.
• Blouin, Jennifer, 2012, "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 1, pages 1-64, April, DOI: 10.1561/1400000017.
• Ryan, Stephen G., 2012, "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 3–4, pages 187-354, December, DOI: 10.1561/1400000021.
• Devereux, Michael P., 2012, "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 3, pages 709-730, September, DOI: 10.17310/ntj.2012.3.08.
• Carolina Torres, 2012, "Taxes and Investment in Skills," OECD Taxation Working Papers, OECD Publishing, number 13, Sep, DOI: 10.1787/5k92sn0qv5mp-en.
• Alexandra Bibbee, 2012, "Unleashing Business Innovation in Canada," OECD Economics Department Working Papers, OECD Publishing, number 997, Oct, DOI: 10.1787/5k912j63dn25-en.
• Jens Mathias Arnold, 2012, "Improving the Tax System in Indonesia," OECD Economics Department Working Papers, OECD Publishing, number 998, Oct, DOI: 10.1787/5k912j3r2qmr-en.
• Mara Eugenia-Ramona, 2012, "Taxation Of Financial Sector After The Crisis In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 477-482, December.
• Ellen R. McGrattan, 2012, "Capital Taxation During the U.S. Great Depression," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 127, issue 3, pages 1515-1550.
• Beca Maruºa & ªerban Elena Claudia, 2012, "The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1267-1272, May.
• Cibotariu Irina-ªtefana & Apetri Aniºoara-Niculina, 2012, "The Need of Avoiding the Double International Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1322-1325, May.
• Mihaela Stet, 2012, "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1707-1711, May.
• Beca Maruºa, 2012, "The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1003-1007, Decembre.
• Cuceu Ionuþ Constantin & Vãidean Viorela Ligia & ªarlea Mihaela, 2012, "VAT Revenues in Romania: An Econometric Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-63, Decembre.
• Marcella Nicolini & Carlo Scarpa & Paola Valbonesi, 2012, "State Aid to Business in the European Union: a Focus on the Car Sector," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 001, Sep.
• Oscar Amerighi & Giuseppe De Feo, 2012, "Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm," Quaderni di Dipartimento, University of Pavia, Department of Economics and Quantitative Methods, number 161, Feb.
• Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2012, "Consideration Regarding the Taxation in Finland and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 69-76.
• Roxana Ispas, 2012, "VAT Collection to Collection: Advantages and Disadvantages," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 3, pages 115-122.
• Voszka, Éva, 2012, "Competition Policy in Europe – Temporary or Long-Lasting Changes? : Changes of the principles and the practice of state aid during the crisis," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 1, pages 71-90.
• Kovács, Levente, 2012, "Bank Taxes in the European Union," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 3, pages 332-346.
• Abel L. Costa Fernandes & Paulo R. Mota, 2012, "Triffin’s Dilemma Again and the Efficient Level of U.S. Government Debt," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 469, Sep.
• Bayari, Celal, 2012, "The Origin of Minimum Wage Determination in Australia: The Political and Legal Institutions," MPRA Paper, University Library of Munich, Germany, number 102294, Mar, revised 19 May 2012.
• Raboy, David G. & Basher, Syed Abul & Hossain, Ishrat & Kaitibie, Simeon, 2012, "More efficient production subsidies for emerging agriculture in micro Arab states: a conceptual model," MPRA Paper, University Library of Munich, Germany, number 38854, May.
• Dankó, Zsófia, 2012, "Corporate tax harmonization in the European Union," MPRA Paper, University Library of Munich, Germany, number 40350.
• Federici, Daniela & Parisi, Valentino, 2012, "Corporate taxation and exports," MPRA Paper, University Library of Munich, Germany, number 41012, Sep.
• Bartolucci, Francesco & Grilli, Leonardo & Pieroni, Luca, 2012, "Estimating dynamic causal effects with unobserved confounders: a latent class version of the inverse probability weighted estimator," MPRA Paper, University Library of Munich, Germany, number 43430, Oct.
• Almunia, Miguel & Lopez-Rodriguez, David, 2012, "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper, University Library of Munich, Germany, number 44153.
• Jiří Jakoubek, 2012, "Limits to the Price Formation: Possibilities and Implications of Setting a Common Interest Rates
  [Omezení tvorby transferových cen - možnosti a implikace nastavení obvyklé úrokové míry]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 102-119, DOI: 10.18267/j.cfuc.10.
• Alexej Sato, 2012, "Transfer Prices in International Business," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 4, pages 25-34.
• Peter Bolcha & Alena Zemplinerová, 2012, "Dopad investičních pobídek na objem investic v České republice
  [The Effect of Investment Incentives on Investment in Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 1, pages 81-100, DOI: 10.18267/j.polek.833.
• Beáta Blechová, 2012, "Progresivní nebo "rovná" daň - ekonomické i politické dilema
  [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 5, pages 649-667, DOI: 10.18267/j.polek.868.
• Francisco Buera & Benjamin Moll & Yongseok Shin, 2012, "Code and data files for "Well-Intended Policies"," Computer Codes, Review of Economic Dynamics, number 11-216, revised .
• Morten Ravn & Karel Mertens, 2012, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers, Society for Economic Dynamics, number 638.
• Anum Saeed & Adeel Ahmad & Khalid Zaman, 2012, "Validity of the Value Added Tax in the SAARC Region," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 45, pages 143-170, September.
• Ramin Bashir Khodaparasti, 2012, "The New Public Management And Social Justice In Iran: Elimination Of Subsidies," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 45, pages 69-86, September.
• Hernesniemi, Hannu, 2012, "Merenkulun toimintaedellytykset, kilpailukyky ja julkisen talouden sopeuttamistoimet - Taustaselvitys valtiovarainministeriölle," Discussion Papers, The Research Institute of the Finnish Economy, number 1270.
• Sebastien Bradley, 2012, "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2012-10, Aug.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 156-186, March.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 143-162, June.
• Pekka SALMI, 2012, "The Impact of Public R&D Funding on Open Innovation," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 142-163, June.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2012, "Le riforme dell'imposizione diretta sulle imprese italiane," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0164, Oct.
• A. Roggeman & I. Verleyen & P. Van Cauwenberge & C. Coppens, 2012, "An Empirical Investigation into the Design of an EU Apportionment Formula Related to Profit Generating Factors," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 12/813, Sep.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2012, "La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche," Rivista Bancaria - Minerva Bancaria, Istituto di Cultura Bancaria Francesco Parrillo, issue 1, January.
• Laszlo Goerke, 2012, "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , volume 40, issue 4, pages 519-536, July, DOI: 10.1177/1091142111422440.
• Andreas Oestreicher & Reinald Koch, 2012, "Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 64, issue 4, pages 254-280, October.
• Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012, "The Costs of VAT: A Review of the Literature," CASE Network Reports, CASE-Center for Social and Economic Research, number 0106.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 310, Apr, revised 04 Feb 2015.
• Arkadiusz Bernal, 2012, "Zasadność zwolnienia usług pośrednictwa finansowego z podatku od wartości dodanej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1-2, pages 117-133.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012, "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 153-12.
• Simon Cornée & Ariane Szafarz, 2012, "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 12-029, Oct.
• Semih ÖZ, 2012, "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Bebeşelea Mihaela, 2012, "Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 2, issue 3, pages 1-1, June.
• Joy Bhadury & H. Eiselt, 2012, "Optimizing subsidies for the location of distribution centers," The Annals of Regional Science, Springer;Western Regional Science Association, volume 48, issue 1, pages 247-261, February, DOI: 10.1007/s00168-010-0387-3.
• Ufuk Ince & James Owers, 2012, "The interaction of corporate dividend policy and capital structure decisions under differential tax regimes," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 1, pages 33-57, January, DOI: 10.1007/s12197-009-9101-7.
• Franz W. Wagner & Michaela Ott, 2012, "Wie relevant sind Steuerwirkungen auf Investitionen noch? Zeit-, Bemessungsgrundlagen- und Tarif-Effekte der Unternehmensbesteuerung 1960–2010," Schmalenbach Journal of Business Research, Springer, volume 64, issue 4, pages 392-427, June, DOI: 10.1007/BF03373696.
• Jan Voßmerbäumer, 2012, "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, volume 64, issue 5, pages 536-561, August, DOI: 10.1007/BF03373701.
• Christian Bjørnskov, 2012, "Can bribes buy protection against international competition?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 148, issue 4, pages 751-775, December, DOI: 10.1007/s10290-012-0128-z.
• Holger Techert & Judith Niehues & Hubertus Bardt & Erik Gawel & Klaas Korte & Andreas Löschel & Florens Flues & Peter Heindl, 2012, "Verteilungswirkungen des Erneuerbare-Energien-Gesetzes," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 8, pages 507-519, August, DOI: 10.1007/s10273-012-1413-0.
• Morten S. Henningsen & Torbjørn Hægeland & Jarle Møen, 2012, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms' R&D intentions," Discussion Papers, Statistics Norway, Research Department, number 729, Dec.
• Sasan Bakhtiari, 2012, "Small Business Redefined: A Quasi-Linear Fuzzy Classification of Firm Size," Discussion Papers, School of Economics, The University of New South Wales, number 2012-24, Apr.
• Boris Lokshin & Pierre Mohnen, 2012, "How effective are level-based R&D tax credits? Evidence from the Netherlands," Applied Economics, Taylor & Francis Journals, volume 44, issue 12, pages 1527-1538, April, DOI: 10.1080/00036846.2010.543083.
• James Giesecke & Nhi Hoang Tran, 2012, "A general framework for measuring VAT compliance rates," Applied Economics, Taylor & Francis Journals, volume 44, issue 15, pages 1867-1889, May, DOI: 10.1080/00036846.2011.554382.
• PriceWaterhouseCoopers, 2012, "Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 31, Jun.
• Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012, "The Debt-Equity Bias: consequences and solutions," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 33, Aug.
• European Commission, 2012, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 34, Oct.
• PriceWaterhouseCoopers, 2012, "Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC))," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0040, May.
• Copenhagen Economics, 2012, "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0041, Sep.
• Zew, 2012, "Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0042, Oct.
• European Commission, 2012, "Taxation trends in the European Union: 2012 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2012, Jun.
• Maruşa Beca, 2012, "The Vat Scheme Upon Collection – Advantages And Disadvantages For Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 242-247, November.
• Nicolae BACILA, 2012, "The relationship between government and business r&d expenditure in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 134-141, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012, "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 357-361, May.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2012, "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-100/IV/DSF39, Sep.
• Ruud A. de Mooij & Hendrik Vrijburg, 2012, "Tax Rates as Strategic Substitutes," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-104/VI, Oct.
• James Alm & Asmaa El-Ganainy, 2012, "Value-added Taxation and Consumption," Working Papers, Tulane University, Department of Economics, number 1203, Jul.
• Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012, "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers, Department of Applied Economics at Universitat Autonoma of Barcelona, number wpdea1212, Dec.
• Ronald B. Davies, 2012, "CCCTB 4 EU? SA vs. FA w/ FTA," Working Papers, School of Economics, University College Dublin, number 201224, Oct.
• Michael P. Devereux & Simon Loretz, 2012, "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, volume 26, issue 1, pages 59-92, DOI: 10.1086/665503.
• Arqué-Castells, Pere & Mohnen, Pierre, 2012, "Sunk costs, extensive R&D subsidies and permanent inducement effects," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-029.
• Busom, Isabel & Corchuelo, Beatriz & Martinez Ros, Ester, 2012, "Tax incentives or subsidies for R&D?," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-056.