Research classified by Journal of Economic Literature (JEL) codes

2012

• 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.
• Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012, "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119048, Jun.
• Adda, Jérôme & Cornaglia, Francesca, 2012, "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 51514.
• Régibeau, P & Rockett, K & Adams, L, 2012, "Incentives to Create Jobs: Regional Subsidies, National Trade Policy and Foreign Direct Investment," Economics Discussion Papers, University of Essex, Department of Economics, number 2862.
• Fabio Carlucci & Andrea Cir? & Carlo Migliardo, 2012, "Aree naturali protette e strumenti di analisi per la pianificazione degli investimenti," SCIENZE REGIONALI, FrancoAngeli Editore, volume 2012, issue 1, pages 93-116.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers, Financial Markets Group, number dp705, Jun.
• Ruslan E. Khusnetdinov, 2012, "E-Business Taxation Practices in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 139-148, January.
• Mikhail S. Chusov, 2012, "Profit Tax Reform Options," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 89-96, April.
• Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev, 2012, "Main Directions Of Tax System Reform In The Medium Term," Working Papers, Gaidar Institute for Economic Policy, number 0046, revised 2012.
• Benjamin Montmartin, 2012, "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1203.
• Cristiano Antonelli & Francesco Crespi, 2012, "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 71, issue 1, pages 5-31, October.
• Luca Gandullia, 2012, "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers, University of Genoa, Research Doctorate in Public Economics, number 6/2012, Sep.
• Laurent Gobillon & Thierry Magnac & Harris Selod, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print, HAL, number hal-00812979, Oct, DOI: 10.1016/j.jpubeco.2012.06.003.
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012, "The effects of labour unions on international capital tax competition," Post-Print, HAL, number hal-01208838, DOI: 10.1111/j.1540-5982.2012.01746.x.
• Benjamin Montmartin, 2012, "Intensité de l'investissement privé en R&D dans les pays de l'OCDE: impact et complémentarité des mesures de soutien financier," Post-Print, HAL, number halshs-00702217, May.
• Benjamin Montmartin, 2012, "Intensité de l'investissement privé en R&D dans les pays de l'OCDE: impact et complémentarité des mesures de soutien financier," Post-Print, HAL, number halshs-00758111, Jan.
• Laurent Gobillon & Thierry Magnac & Harris Selod, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00812979, Oct, DOI: 10.1016/j.jpubeco.2012.06.003.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers, HAL, number halshs-00695225, May.
• Benjamin Montmartin, 2012, "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers, HAL, number halshs-00683648, Mar.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers, HAL, number halshs-00695225, May.
• Timothy P. Hubbard & Justin Svec, 2012, "A Model of Tradeable Capital Tax Permits," Working Papers, College of the Holy Cross, Department of Economics, number 1202, Sep.
• Edmark, Karin & Gordon, Roger, 2012, "The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants," Working Papers, Swedish Entrepreneurship Forum, number 2012:15, Mar.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012, "Entrepreneurial Innovations and Taxation," Working Paper Series, Research Institute of Industrial Economics, number 896, Jan.
• Edmark, Karin & Gordon, Roger, 2012, "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Research Institute of Industrial Economics, number 907, Mar.
• Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012, "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series, Research Institute of Industrial Economics, number 942, Nov.
• Dackehag , Margareta & Hansson, Åsa, 2012, "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers, Lund University, Department of Economics, number 2012:6, Mar.
• Jacob, Martin & Södersten, Jan, 2012, "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:3, Jan.
• Jacob, Martin & Södersten, Jan, 2012, "Mitigating shareholder taxation in small open economies?," Working Paper Series, Uppsala University, Department of Economics, number 2012:12, Sep.
• Robin Boadway, 2012, "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 15-39, March.
• Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012, "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, volume 203, issue 4, pages 23-56, December.
• Li, Shanjun & Linn, joshua & Muehlegger, Erich J., 2012, "Gasoline Taxes and Consumer Behavior," Scholarly Articles, Harvard Kennedy School of Government, number 8506866.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-220, Jan.
• Constantin Cucosel, 2012, "Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 1, pages 11-15, January.
• Russell Thomson, 2012, "Measure of R&D Tax Incentives for OECD Countries," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2012n17, Aug.
• Viktor Synchak, 2012, "Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 50-58, December.
• Mingjun Zhou, 2012, "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 1-12.
• Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012, "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Finanzas De Las Maquiladoras En Mexico?," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 5, issue 2, pages 15-28.
• Brosio, Giorgio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers), Inter-American Development Bank, number 3956, Apr.
• Perry, Guillermo & Bustos, Sebastián, 2012, "The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues," IDB Publications (Working Papers), Inter-American Development Bank, number 4062, Sep.
• Machado, Roberto & Zuloeta, José, 2012, "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 4064, Sep.
• Lora, Eduardo & Fajardo, Johanna, 2012, "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers), Inter-American Development Bank, number 4078, Sep.
• Giorgio Brosio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications, Inter-American Development Bank, Research Department, number 4770, Apr.
• Eduardo Lora & Deisy Johanna Fajardo, 2012, "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications, Inter-American Development Bank, Research Department, number 4791, Sep.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Federico Revelli, 2012, "Business taxation and economic performance in hierarchical government structures," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/12.
• Dirk Foremny & Nadine Riedel, 2012, "Business taxes and the electoral cycle," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/3.
• Ana Clara Cândido & Isabel Marques Rosa, 2012, "Políticas de Financiamento de I&D em Portugal [R&D financing policies in Portugal]," IET Working Papers Series, Universidade Nova de Lisboa, IET/CICS.NOVA-Interdisciplinary Centre on Social Sciences, Faculty of Science and Technology, number 11/2012, Dec.
• Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012, "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers, International Monetary Fund, number 2012/028, Jan.
• Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012, "Taxation and Leverage in International Banking," IMF Working Papers, International Monetary Fund, number 2012/281, Nov.
• Federico Biagi & Massimo Loi, 2012, "Do Incentives for Innovation work? Evidence from the Italian Manufacturing Sector," JRC Research Reports, Joint Research Centre, number JRC75889, Oct.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012, "The Causal Effects of an Industrial Policy," IZA Discussion Papers, IZA Network @ LISER, number 6323, Jan.
• Adda, Jérôme & Cornaglia, Francesca, 2012, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers, IZA Network @ LISER, number 6688, Jun.
• Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012, "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers, IZA Network @ LISER, number 6717, Jul.
• Benjamin Jung, 2012, "Optimal fixed cost subsidies in Melitz-type models," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 39, issue 1, pages 87-108, February, DOI: 10.1007/s10663-010-9165-9.
• Alexander Klemm & Stefan Parys, 2012, "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 3, pages 393-423, June, DOI: 10.1007/s10797-011-9194-8.
• Tobias Lindhe & Jan Södersten, 2012, "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 3, pages 424-441, June, DOI: 10.1007/s10797-011-9195-7.
• David Agrawal, 2012, "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 574-597, August, DOI: 10.1007/s10797-012-9235-y.

2011

• Makhamadali Dekhanov, 2011, "Taxation System Of Uzbekistan: Influence Of Tax Reforms On Small Enterprises," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 23-281:3, September, DOI: 10.12955/ejbe.v3i0.113.
• Peter Diamond & Emmanuel Saez, 2011, "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, volume 25, issue 4, pages 165-190, Fall.
• Williamson, James M. & Pender, John L., , "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103578, DOI: 10.22004/ag.econ.103578.
• Runge, C. Ford, 2011, "Should Soft Drinks be Taxed More Heavily?," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-2, October, DOI: 10.22004/ag.econ.117063.
• Runge, C. Ford & Johnson, Justin & Runge, Carlisle Piehl, 2011, "Better Milk than Cola: Soft Drink Taxes and Substitution Effects," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117131.
• Johnson, Robbin S., 2011, "Caloric Sweetened Beverage Taxes: The Good Food/Bad Food Trap," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117138.
• Sebastian Lazăr & Gheorghe Filip, 2011, "Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 133-144, november.
• Prof. Marcel Drăcea Ph. D, Assist. Nicoleta Mihaela Drăcea Ph. D Student, 2011, "The Impact Of Consumption Taxation On The Budgetary Revenues In The Eu Member States," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 89-93, May.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Emma Aisbett & Carol McAusland, 2011, "Firm Characteristics and Influence on Government Rule-Making: theory and evidence," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 649, Feb.
• Christian J. Bauer & Dominika Langenmayr, 2011, "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 104, Sep.
• Dominika Langenmayr, 2011, "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 112, Nov.
• Jaan Masso & Jaanika Meriküll, 2011, "Macroeconomic effects of zero corporate income tax on retained earnings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 11, issue 2, pages 81-99, December.
• Friedrich Heinemann & Eckhard Janeba, 2011, "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, volume 12, issue 3, pages 286-311, August, DOI: j.1468-0475.2010.00518.x.
• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011, "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, volume 12, issue 4, pages 438-468, November, DOI: j.1468-0475.2010.00529.x.
• Lars P. Feld & Jost H. Heckemeyer, 2011, "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, volume 25, issue 2, pages 233-272, April.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2011, "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," Journal of Finance, American Finance Association, volume 66, issue 3, pages 753-787, June.
• Holger Görg & Aoife Hanley & Eric Strobl, 2011, "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," Review of International Economics, Wiley Blackwell, volume 19, issue 2, pages 245-259, May.
• Michael Overesch & Johannes Rincke, 2011, "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," Scandinavian Journal of Economics, Wiley Blackwell, volume 113, issue 3, pages 579-602, September, DOI: j.1467-9442.2011.01650.x.
• Heinemann Friedrich & Janeba Eckhard, 2011, "Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe," German Economic Review, De Gruyter, volume 12, issue 3, pages 286-311, August, DOI: 10.1111/j.1468-0475.2010.00518.x.
• Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011, "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, volume 12, issue 4, pages 438-468, December, DOI: 10.1111/j.1468-0475.2010.00529.x.
• Gautier Axel & Paolini Dimitri, 2011, "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, volume 10, issue 3, pages 1-30, September, DOI: 10.2202/1446-9022.1227.
• Dhammika Dharmapala & Nadine Riedel, 2011, "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers, Oxford University Centre for Business Taxation, number 1101.
• Johannes Becker & Clemens Fuest, 2011, "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers, Oxford University Centre for Business Taxation, number 1104.
• Li Liu & Rosanne Altshuler, 2011, "Measuring the burden of the corporate income tax under imperfect competition," Working Papers, Oxford University Centre for Business Taxation, number 1105.
• Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011, "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers, Oxford University Centre for Business Taxation, number 1114.
• Simon Loretz & Socrates Mokkas, 2011, "Evidence for profit shifting with tax sensitive capital stocks," Working Papers, Oxford University Centre for Business Taxation, number 1116.
• Michael P. Devereux & Simon Loretz, 2011, "How would EU corporate tax reform affect US investment in Europe?," Working Papers, Oxford University Centre for Business Taxation, number 1118.
• Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011, "Debt shifting in Europe," Working Papers, Oxford University Centre for Business Taxation, number 1121.
• Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011, "Entrepreneurial innovations and taxation," Working Papers, Oxford University Centre for Business Taxation, number 1122.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2011, "Wages and International Tax Competition," Working Papers, Oxford University Centre for Business Taxation, number 1123.