Research classified by Journal of Economic Literature (JEL) codes

2012

• 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 Direct," 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.
• Lokshin, Boris & Mohnen, Pierre, 2012, "Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-058.
• James Marton & Stephen A. Woodbury, 2012, "Retiree Health Benefits as Deferred Compensation: Evidence from the Health and Retirement Study," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 12-182, Mar.
• Revelli Federico, 2012, "Business taxation and economic performance in hierarchical government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers, University of Turin, number 201204, Apr.
• Julia Braun, 2012, "The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 120, issue 4, pages 371-398.
• Mihaila, Nicoleta, 2012, "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 16, issue 2, pages 189-202.
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012, "The effects of labour unions on international capital tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 45, issue 4, pages 1480-1503, November, DOI: 10.1111/j.1540-5982.2012.01746.x.
• Martin Ruf & Alfons J. Weichenrieder, 2012, "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 45, issue 4, pages 1504-1528, November, DOI: 10.1111/j.1540-5982.2012.01737.x.
• Rainald Borck & Hyun‐Ju Koh & Michael Pflüger, 2012, "Inefficient Lock‐In And Subsidy Competition," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 53, issue 4, pages 1179-1204, November, DOI: j.1468-2354.2012.00716.x.
• Thierry Madiès & Jean-Jacques Dethier, 2012, "Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., volume 3, issue 02, pages 1-31, DOI: 10.1142/S1793993312500135.
• Voßmerbäumer, Jan, 2012, "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 125.
• Rünger, Silke, 2012, "The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 126.
• Mehrmann, Annika & Schneider, Georg & Sureth, Caren, 2012, "Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 134.
• Ewert, Ralf & Niemann, Reiner, 2012, "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 135.
• Hegemann, Annika, 2012, "Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 140.
• Koester, Gerrit B. & Priesmeier, Christoph, 2012, "Estimating dynamic tax revenue elasticities for Germany," Discussion Papers, Deutsche Bundesbank, number 23/2012.
• Fossen, Frank & Simmler, Martin, 2012, "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers, Free University Berlin, School of Business & Economics, number 2012/4.
• Foremny, Dirk & Riedel, Nadine, 2012, "Business taxes and the electoral cycle," FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID), number 43-2012.
• Lohse, Theresa & Riedel, Nadine, 2012, "The impact of transfer pricing regulations on profit shifting within European multinationals," FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID), number 61-2012.
• Baade, Robert A. & Matheson, Victor A., 2012, "Professional sports, hurricane Katrina, and the economic redevelopment of New Orleans," Edition HWWI: Chapters, Hamburg Institute of International Economics (HWWI), in: Büch, Martin-Peter & Maennig, Wolfgang & Schulke, Hans-Jürgen, "Zur Ökonomik von Spitzenleistungen im internationalen Sport", DOI: 10.15460/hup.250.1896.
• Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012, "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2012-31.
• Franz, Peter, 2012, "Wie können sich Hochschulen in stärkerem Ausmaß selbst finanzieren? – Das Beispiel Sachsen-Anhalt –," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 18, issue 5, pages 160-168.
• Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012, "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 351, DOI: 10.4419/86788405.
• Nguyen-Thanh, David & Strupat, Christoph, 2012, "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 389, DOI: 10.4419/86788444.
• Thöne, Michael, 2012, "18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 12-4.
• Runkel, Marco & Hoffmann, Magnus, 2012, "Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62079.
• Haufler, Andreas & Lülfesmann, Christoph, 2012, "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62082.
• Brou, Daniel & Ruta, Michele, 2012, "A commitment theory of subsidy agreements," WTO Staff Working Papers, World Trade Organization (WTO), Economic Research and Statistics Division, number ERSD-2012-15, DOI: 10.30875/8ca6d845-en.
• Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt, 2012, "Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-003.
• Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012, "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-039.
• Dreßler, Daniel, 2012, "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-040.
• Dreßler, Daniel & Scheuering, Uwe, 2012, "Empirical evaluation of interest barrier effects," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-046.
• Zinn, Benedikt & Spengel, Christoph, 2012, "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-051.
• Dreßler, Daniel, 2012, "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-057.
• Denhere Webster & Tafirei Felex & Onias Zivanai & Muchingami Lovemore, 2012, "The Quality Of Service Delivery In Zimbabwean Urban Councils: A Case Study Of Bindura Municipality 2009 To 2011," European Journal of Business and Economics, Central Bohemia University, volume 5, issue 0, pages 68-721:5, September, DOI: 10.12955/ejbe.v5i0.175.
• Nodira Murodova, 2012, "Mechanism Improvement Of State Support For Small Businesses Through Tax Tools In Uzbekistan," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 1431:6-1431, September, DOI: 10.12955/ejbe.v6i0.143.
• Roberto Perotti, 2012, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 214-237, May.
• Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim, 2012, "The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 4, pages 169-198, November.
• Martin Feldstein, 2012, "The Mirrlees Review," Journal of Economic Literature, American Economic Association, volume 50, issue 3, pages 781-790, September, DOI: 10.1257/jel.50.3.781.
• Zheng, Yuqing, 2012, "Consumer Income and Knowledge on Tax Status on Food and Beverages," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington, Agricultural and Applied Economics Association, number 124185, DOI: 10.22004/ag.econ.124185.
• Bojnansky, Jozef & Toth, Marian & Serences, Peter, None, "Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby," Acta Oeconomica et Informatica, Faculty of Economics and Management, Slovak Agricultural University in Nitra (FEM SPU), volume 15, issue 01, pages 1-4, DOI: 10.22004/ag.econ.133228.
• Regazzini, Leonardo Coviello & Bacha, Carlos Jose Caetano, None, "A Tributação no Setor Sucroenergético do Estado de São Paulo: anos de 2000 e 2008," Brazilian Journal of Rural Economy and Sociology (Revista de Economia e Sociologia Rural-RESR), Sociedade Brasileira de Economia e Sociologia Rural, volume 50, issue 4, pages 1-18, DOI: 10.22004/ag.econ.156057.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012, "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-2.
• Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012, "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1222, Apr.
• Silvia Fedeli & Francesco Forte, 2012, "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 55-70, November.
• Nikolay Galabov, 2012, "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
• Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012, "Should tax policy favor high- or low-productivity firms?," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 130, Dec.
• Valer Jobbagy, 2012, "Evaluation of the New Széchenyi Plan’s enterprise-development interventions – suggestions for improving the Plan’s efficiency and effectiveness," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Hamann-Salcedo, Franz Alonso & Lozano-Espitia, Luis Ignacio & Mejía, Luis Fernando, 2012, "Sobre el impacto macroeconómico de los beneficios tributarios al capital," Chapters, Banco de la Republica de Colombia, chapter 6, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso, "El mercado de trabajo en Colombia : hechos, tendencias e instituciones", DOI: 10.32468/Ebook.664-261-3.
• Hamann-Salcedo, Franz Alonso & Mejía, Luis Fernando, 2012, "Formalizando la informalidad empresarial en Colombia," Chapters, Banco de la Republica de Colombia, chapter 10, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso, "El mercado de trabajo en Colombia : hechos, tendencias e instituciones", DOI: 10.32468/Ebook.664-261-3.
• Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014, "Asymmetric competition among Nation States: a differential game approach," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 460, Apr.
• Toshihiro Okubo, 2012, "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, volume 52, issue 2, pages 285-299, May, DOI: j.1467-9787.2011.00736.x.
• Justus Haucap, 2012, "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 13, issue 1-2, pages 103-115, February, DOI: j.1468-2516.2012.00374.x.
• Steve R. Bond & Irem Guceri, 2012, "Trends in UK BERD after the Introduction of R&D Tax Credits," Working Papers, Oxford University Centre for Business Taxation, number 1201.
• Shafik Hebous & Vilen Lipatov, 2012, "A Journey from a Corruption Port to a Tax Haven," Working Papers, Oxford University Centre for Business Taxation, number 1204.
• Li Liu, 2012, "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers, Oxford University Centre for Business Taxation, number 1205.
• Giorgia Maffini, 2012, "Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens," Working Papers, Oxford University Centre for Business Taxation, number 1210.
• Scott D. Dyreng & Bradley P. Lindsey & Jacob R. Thornock, 2012, "Exploring the Role Delaware Plays as a Tax Haven," Working Papers, Oxford University Centre for Business Taxation, number 1212.
• Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012, "Taxes and the Location of Targets," Working Papers, Oxford University Centre for Business Taxation, number 1213.
• Michael P. Devereux, 2012, "Issues in the Design of Taxes on Corporate Profit," Working Papers, Oxford University Centre for Business Taxation, number 1215.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012, "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers, Oxford University Centre for Business Taxation, number 1216.
• 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," Working Papers, Oxford University Centre for Business Taxation, number 1219.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers, Oxford University Centre for Business Taxation, number 1220.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012, "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 1221.
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers, Oxford University Centre for Business Taxation, number 1223.
• Johannes Becker & Nadine Riedel, 2012, "Multinational Firms Mitigate Tax Competition," Working Papers, Oxford University Centre for Business Taxation, number 1224.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2012, "International Taxation and Cross-Border Banking," Working Papers, Oxford University Centre for Business Taxation, number 1225.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2012, "International Taxation and Cross-Border Banking," Working Papers, Oxford University Centre for Business Taxation, number 1226.
• Theresa Lohse & Nadine Riedel & Christoph Spengel, 2012, "The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview," Working Papers, Oxford University Centre for Business Taxation, number 1227.
• Michael Devereux & Simon Loretz, 2012, "What do we know about corporate tax competition?," Working Papers, Oxford University Centre for Business Taxation, number 1229.
• Jesse Edgerton, 2012, "Investment, accounting, and the salience of the corporate income tax," Working Papers, Oxford University Centre for Business Taxation, number 1230.
• Sebastian Eichfelder & Chantal Kegels, 2012, "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp12005, Apr.
• Adam Found & Peter Tomlinson, 2012, "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
• Colin Busby & Finn Poschmann, 2012, "The Hole in Ontario's Budget: WSIB's Unfunded Liability," e-briefs, C.D. Howe Institute, number 132, Mar.
• Ralf Martin & Ulrich J. Wagner & Laure B. de Preux, 2012, "The polluter-doesn't-pay principle," CentrePiece - The magazine for economic performance, Centre for Economic Performance, LSE, number 369, May.
• Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012, "In brief: Can industrial policy boost jobs?," CentrePiece - The magazine for economic performance, Centre for Economic Performance, LSE, number 370, May.
• Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012, "Some Causal Effects of an Industrial Policy," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1113, Jan.
• Ralf Martin & Mirabelle Muûls & Ulrich J. Wagner & Laure B. de Preux, 2012, "Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1150, Jun.
• Jérôme Adda & Francesca Cornaglia, 2012, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1167, Sep.
• Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012, "The Causal Effects of an Industrial Policy," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0098, Jan.
• Boryana Madzharova, 2012, "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp462, May.
• Savina Princen, 2012, "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series, CESifo, number 3713.
• Dirk Foremny & Nadine Riedel, 2012, "Business Taxes and the Electoral Cycle," CESifo Working Paper Series, CESifo, number 3729.
• Dhammika Dharmapala & Nadine Riedel, 2012, "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series, CESifo, number 3791.
• Marcel Gérard & Savina Princen, 2012, "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series, CESifo, number 3838.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012, "Wages and International Tax Competition," CESifo Working Paper Series, CESifo, number 3867.
• Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012, "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series, CESifo, number 3869.
• Gabriel Felbermayr & Inga Heiland & Erdal Yalcin & Gabriel J. Felbermayr, 2012, "Mitigating Liquidity Constraints: Public Export Credit Guarantees in Germany," CESifo Working Paper Series, CESifo, number 3908.
• Balazs Egert, 2012, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series, CESifo, number 3928.
• Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2012, "Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data," CESifo Working Paper Series, CESifo, number 3942.
• Daniel Brou & Michele Ruta, 2012, "A Commitment Theory of Subsidy Agreements," CESifo Working Paper Series, CESifo, number 3945.
• Christian Josef Bauer & Dominika Langenmayr, 2012, "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series, CESifo, number 3967.
• Johannes Becker & Andrea Schneider, 2012, "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series, CESifo, number 4012.
• Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012, "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series, CESifo, number 4034.
• Pere Arqué-Castells & Pierre Mohnen, 2012, "Sunk costs, extensive R&D subsidies and permanent inducement effects," CIRANO Working Papers, CIRANO, number 2012s-09, Apr.
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012, "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, volume 45, issue 4, pages 1480-1503, November, DOI: 10.1111/j.1540-5982.2012.01746.x.
• Martin Ruf & Alfons J. Weichenrieder, 2012, "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics, Canadian Economics Association, volume 45, issue 4, pages 1504-1528, November, DOI: 10.1111/j.1540-5982.2012.01737.x.
• Ricardo Arguello, 2012, "Efectividad estimada de algunos de los principales instrumentos de pol√≠tica agr√≠cola en Colombia," Documentos de Trabajo, Universidad del Rosario, number 9995, Sep.
• Juan Gonzalo Zapata & Adriana Sabogal & Ana Cecilia Montes & Germ�n Rodr�guez & Jairo Castillo, 2012, "Una estimación de la adulteración y la falsificación de bebidas alcohólicas en Colombia," Informes de Investigación, Fedesarrollo, number 10264, Nov.
• Alexander Sellamen Garzón & Andrés Camacho Murillo, 2012, "The international competitiveness and target markets of colombian blackberries," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Jorge Enrique Saiz Vélez & Sergio Iván Mantilla Bautista & Jesús María Cardenas Beltrán, 2012, "Efectos de la corrupción sobre la criminalidad, el crecimiento económico y la pobreza: una evidencia para seis departamentos de Colombia," Revista Criterio Libre, Universidad Libre - Sede Principal.
• José Juan Déniz Mayor & María Concepción Verona Martel, 2012, "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Juan Manuel Dominguez Andrade, 2012, "El Mercado Bio-combustible : Escenarios hipotéticos," Revista de Economía del Caribe, Universidad del Norte, volume 0, issue 0, pages 1.
• Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012, "The causal effects of an industrial policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8818, Feb.
• Kollmann, Robert & , & Roeger, Werner, 2012, "Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8829, Feb.
• Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012, "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8939, Apr.
• Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2012, "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9151, Sep.
• Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012, "Entrepreneurial innovations and taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9157, Sep.
• Daniela Federici & Valentino Parisi, 2012, "Corporate Taxation and Exports," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2012-01, Dec.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77324.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77328.
• Frank M. Fossen & Martin Simmler, 2012, "Abgeltungssteuer begünstigt Fremdfinanzierung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 17, pages 11-14.
• Hermann Buslei & Laura Brandstetter & Natalie Roetker & Martin Simmler, 2012, "Zinsschranke greift trotz Freigrenze," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 19, pages 3-9.
• Hermann Buslei & Martin Simmler, 2012, "Kampf gegen Gewinnverlagerung: wie haben Unternehmen auf die Zinsschranke reagiert?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 25, pages 11-16.
• Stefan Bach & Martin Beznoska, 2012, "Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 42, pages 12-17.
• Anne Schopp, 2012, "Wie können Ziele der EU und regionale Strategien verbunden werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 5, pages 17-26.
• Martin Simmler, 2012, "How Do Taxes Affect Investment When Firms Face Financial Constraints?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1181.
• Frank M. Fossen & Martin Simmler, 2012, "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1190.
• Hermann Buslei & Martin Simmler, 2012, "The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1215.
• Robert Kollmann & Werner Roeger & Jan in'tVeld, 2012, "Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2012-006, Jan.
• Robert Kollmann & Werner Roeger & Jan in'tVeld, 2012, "Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measure," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2012-008, Feb.
• Auriol, Emmanuelle & Warlters, Michael, 2012, "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, volume 97, issue 1, pages 58-72, DOI: 10.1016/j.jdeveco.2011.01.003.
• Kapur, Basant K., 2012, "Progressive services, asymptotically stagnant services, and manufacturing: Growth and structural change," Journal of Economic Dynamics and Control, Elsevier, volume 36, issue 9, pages 1322-1339, DOI: 10.1016/j.jedc.2012.03.002.
• Zambujal-Oliveira, J., 2012, "Tax competition for foreign direct investment under information uncertainty," Economic Modelling, Elsevier, volume 29, issue 6, pages 2269-2273, DOI: 10.1016/j.econmod.2012.06.030.
• Becker, Johannes & Fuest, Clemens, 2012, "Transfer pricing policy and the intensity of tax rate competition," Economics Letters, Elsevier, volume 117, issue 1, pages 146-148, DOI: 10.1016/j.econlet.2012.04.061.
• Xing, Jing, 2012, "Tax structure and growth: How robust is the empirical evidence?," Economics Letters, Elsevier, volume 117, issue 1, pages 379-382, DOI: 10.1016/j.econlet.2012.05.054.
• Ruf, Martin, 2012, "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, volume 117, issue 1, pages 81-83, DOI: 10.1016/j.econlet.2012.04.093.
• Becker, Johannes & Riedel, Nadine, 2012, "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, volume 56, issue 3, pages 436-450, DOI: 10.1016/j.euroecorev.2011.11.004.
• Schindler, Dirk & Schjelderup, Guttorm, 2012, "Debt shifting and ownership structure," European Economic Review, Elsevier, volume 56, issue 4, pages 635-647, DOI: 10.1016/j.euroecorev.2012.02.015.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012, "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, volume 56, issue 6, pages 1038-1054, DOI: 10.1016/j.euroecorev.2012.03.003.
• Haufler, Andreas & Runkel, Marco, 2012, "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, volume 56, issue 6, pages 1087-1103, DOI: 10.1016/j.euroecorev.2012.03.005.
• Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012, "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, volume 56, issue 8, pages 1495-1511, DOI: 10.1016/j.euroecorev.2012.07.001.
• Mullineux, Andrew W., 2012, "Taxing banks fairly," International Review of Financial Analysis, Elsevier, volume 25, issue C, pages 154-158, DOI: 10.1016/j.irfa.2012.11.001.
• Karkinsky, Tom & Riedel, Nadine, 2012, "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, volume 88, issue 1, pages 176-185, DOI: 10.1016/j.jinteco.2012.04.002.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012, "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 391-411, DOI: 10.1016/j.jacceco.2011.04.001.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 412-434, DOI: 10.1016/j.jacceco.2011.11.006.
• Dong, Yan & Whalley, John, 2012, "Joint non-OPEC carbon taxes and the transfer of OPEC monopoly rents," Journal of Policy Modeling, Elsevier, volume 34, issue 1, pages 49-63, DOI: 10.1016/j.jpolmod.2011.08.001.
• Deng, Ziliang & Falvey, Rod & Blake, Adam, 2012, "Trading market access for technology? Tax incentives, foreign direct investment and productivity spillovers in China," Journal of Policy Modeling, Elsevier, volume 34, issue 5, pages 675-690, DOI: 10.1016/j.jpolmod.2012.01.003.
• Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012, "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, volume 72, issue 1, pages 17-30, DOI: 10.1016/j.jue.2011.12.003.
• Becker, Johannes & Runkel, Marco, 2012, "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, volume 72, issue 2, pages 191-195, DOI: 10.1016/j.jue.2012.04.006.
• Osterloh, Steffen & Debus, Marc, 2012, "Partisan politics in corporate taxation," European Journal of Political Economy, Elsevier, volume 28, issue 2, pages 192-207, DOI: 10.1016/j.ejpoleco.2011.11.002.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2012, "The impact of thin-capitalization rules on the capital structure of multinational firms," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 930-938, DOI: 10.1016/j.jpubeco.2012.06.008.
• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012, "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 946-958, DOI: 10.1016/j.jpubeco.2012.06.004.
• Hainz, Christa & Hakenes, Hendrik, 2012, "The politician and his banker — How to efficiently grant state aid," Journal of Public Economics, Elsevier, volume 96, issue 1, pages 218-225, DOI: 10.1016/j.jpubeco.2011.09.005.
• Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria, 2012, "How low business tax rates attract MNE activity: Municipality-level evidence from Germany," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 698-711, DOI: 10.1016/j.jpubeco.2012.05.006.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 881-892, DOI: 10.1016/j.jpubeco.2012.06.003.
• Meuleman, Miguel & De Maeseneire, Wouter, 2012, "Do R&D subsidies affect SMEs’ access to external financing?," Research Policy, Elsevier, volume 41, issue 3, pages 580-591, DOI: 10.1016/j.respol.2012.01.001.
• Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse, 2012, "Tax incentives and R&D activity: Firm-level evidence from Taiwan," Research Policy, Elsevier, volume 41, issue 9, pages 1578-1588, DOI: 10.1016/j.respol.2012.04.006.
• Sanjo, Yasuo, 2012, "Country risk, country size, and tax competition for foreign direct investment," International Review of Economics & Finance, Elsevier, volume 21, issue 1, pages 292-301, DOI: 10.1016/j.iref.2011.08.002.
• Caroline Buts & Marc Jegers & Dimi Jottier, 2012, "The effect of subsidising firms on voting behaviour: Evidence from Fremish elections," European Journal of Government and Economics, Europa Grande, volume 1, issue 1, pages 30-43, June.