Research classified by Journal of Economic Literature (JEL) codes

2012

• 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, 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, undated, "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, undated, "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, Centre for Economic Policy Research, number 8818, Feb.
• Kollmann, Robert & , & Roeger, Werner, 2012, "Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures," CEPR Discussion Papers, Centre for Economic Policy Research, number 8829, Feb.
• Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012, "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 9151, Sep.
• Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012, "Entrepreneurial innovations and taxation," CEPR Discussion Papers, Centre for Economic Policy Research, 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 S nchez, 2012, "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulaci n de las opciones de reforma para Espa a," 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, DOI: http://dx.doi.org/10.18235/0011372.
• 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, DOI: http://dx.doi.org/10.18235/0011408.
• 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, DOI: http://dx.doi.org/10.18235/0011409.
• 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, DOI: http://dx.doi.org/10.18235/0011414.
• 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.