Research classified by Journal of Economic Literature (JEL) codes

2011

• Michael Devereux & Simon Loretz, 2011, "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers, Oxford University Centre for Business Taxation, number 1124.
• Ferdinand Rauch, 2011, "Advertising Expenditure and Consumer Prices," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1073, Aug.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2011, "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0088, Aug.
• Karel Janda, 2011, "Credit Rationing and Public Support of Commercial Credit," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp436, Apr.
• Boryana Madzharova, 2011, "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp448, Sep.
• Laszlo Goerke, 2011, "Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market," CESifo Working Paper Series, CESifo, number 3339.
• Rainer Niemann, 2011, "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series, CESifo, number 3363.
• Wolfgang Eggert & Jun-ichi Itaya, 2011, "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," CESifo Working Paper Series, CESifo, number 3437.
• Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011, "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series, CESifo, number 3473.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011, "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series, CESifo, number 3519.
• Robert S. Chirinko & Daniel J. Wilson, 2011, "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series, CESifo, number 3535.
• Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011, "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series, CESifo, number 3566.
• Shafik Hebous, 2011, "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series, CESifo, number 3587.
• Peter Egger & Horst Raff, 2011, "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series, CESifo, number 3596.
• Shafik Hebous & Vilen Lipatov, 2011, "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series, CESifo, number 3620.
• Hartmut Egger & Udo Kreickemeier, 2011, "Why Foreign Ownership May be Good for You," CESifo Working Paper Series, CESifo, number 3631.
• Valeska Groenert & Benjamin Zissimos, 2011, "Developing Country Second-Mover Advantage in Competition over Environmental Standards and Taxes," CESifo Working Paper Series, CESifo, number 3686.
• Adão António Nunes Carvalho, 2011, "Why are tax incentives increasingly used to promote private R&D?," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_04.
• Lockwood, Ben, 2011, "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 65.
• Georg Wamser, 2011, "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, volume 44, issue 4, pages 1497-1524, November, DOI: 10.1111/j.1540-5982.2011.01682.x.
• Jorge Ramos F. & Karen Rodr�guez Z., 2011, "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia, Banco de la Republica, number 8728, May.
• Campo Alcides Avellaneda Bautista, 2011, "Riqueza, pobreza e impuestos como factores de desarrollo," Revista Criterio Libre, Universidad Libre - Sede Principal.
• PAOLINI, Dimitri & PISTONE, Pasquale & pulina, GIUSEPPE & ZAGLER, Martin, 2011, "Tax treaties and the allocation of taxing rights with developing countries," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2011042, Oct.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 194, Oct.
• Cahuc, Pierre & Carcillo, Stéphane, 2011, "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8217, Jan.
• Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011, "International Taxation and Cross-Border Banking," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8436, Jun.
• Egger, Peter & Wamser, Georg, 2011, "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8460, Jun.
• Kazuki Onji, 2011, "Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 394.
• Busom, Isabel & Corchuelo, Beatriz & Martínez-Ros, Ester, 2011, "Tax incentives and direct support for R&D : what do firms use and why?," IC3JM - Estudios = Working Papers, Instituto Mixto Carlos III - Juan March de Ciencias Sociales (IC3JM), number id-11-03.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011, "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 77259.
• Nicoleta BARBUTA-MISU, 2011, "A Review of Factors for Tax Compliance," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Martin Simmler & Florian Walch, 2011, "Gemeindefinanzreform gescheitert: warum sich die Kommunen querlegen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 43, pages 3-11.
• Andreas Haufler & Ferdinand Mittermaier, 2011, "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, volume 121, issue 553, pages 793-818, June.
• Jaan Masso & Jaanika Merikull & Priit Vahter, 2011, "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers, Bank of Estonia, number wp2011-02, Apr, revised 27 Apr 2011.
• Wong, Kit Pong, 2011, "Progressive taxation and the intensity and timing of investment," Economic Modelling, Elsevier, volume 28, issue 1, pages 100-108, DOI: 10.1016/j.econmod.2010.09.020.
• Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011, "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, volume 28, issue 1, pages 13-21, DOI: 10.1016/j.econmod.2010.10.005.
• Conefrey, Thomas & Fitz Gerald, John D., 2011, "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, volume 28, issue 3, pages 991-999, May.
• Aronsson, Thomas & Koskela, Erkki, 2011, "Redistributive income taxation, outsourcing and foreign direct investment," Economics Letters, Elsevier, volume 110, issue 2, pages 86-89, February.
• Pieretti, Patrice & Zanaj, Skerdilajda, 2011, "On tax competition, public goods provision and jurisdictions' size," Journal of International Economics, Elsevier, volume 84, issue 1, pages 124-130, May.
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011, "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, volume 95, issue 1-2, pages 122-133, February.
• Becker, Johannes & Fuest, Clemens, 2011, "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, volume 95, issue 1-2, pages 28-40, February.
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011, "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, volume 95, issue 1, pages 122-133, DOI: 10.1016/j.jpubeco.2010.10.008.
• Becker, Johannes & Fuest, Clemens, 2011, "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, volume 95, issue 1, pages 28-40, DOI: 10.1016/j.jpubeco.2010.10.001.
• Dischinger, Matthias & Riedel, Nadine, 2011, "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, volume 95, issue 7-8, pages 691-707, August.
• Dischinger, Matthias & Riedel, Nadine, 2011, "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, volume 95, issue 7, pages 691-707, DOI: 10.1016/j.jpubeco.2010.12.002.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011, "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, volume 95, issue 9-10, pages 1048-1066, October.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011, "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1048-1066, DOI: 10.1016/j.jpubeco.2010.06.010.
• Voget, Johannes, 2011, "Relocation of headquarters and international taxation," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1067-1081, DOI: 10.1016/j.jpubeco.2010.11.019.
• Becker, Johannes & Fuest, Clemens, 2011, "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, volume 41, issue 5, pages 476-486, September.
• Helena Blaži? & Mira Dimitri?, 2011, "PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 1-20.
• Nika Sokol & Tomislava Bürgler, 2011, "Specifi?nosti sustava oporezivanja dobiti u RH i njegova prilagodba potrebama stupanja u ?lanstvo EU," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 143-164.
• Silvije Orsag, 2011, "Oporezivanje kapitalnih dobitaka," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 57-98.
• Guste Santini, 2011, "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 99-130.
• Rauch, Ferdinand, 2011, "Advertising expenditure and consumer prices," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121734, Aug.
• Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2011, "From Russia with love: the impact of relocated firms on incumbent survival," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58348, Aug.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2011, "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Chapters, Edward Elgar Publishing, chapter 19, in: Michael A. Crew & Paul R. Kleindorfer, "Reinventing the Postal Sector in an Electronic Age".
• Clément Carbonnier, 2011, "The optimal decentralization of public input provision for private producation," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2011-09.
• Clément Carbonnier, 2011, "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2011-20.
• Alexei Alexandrov & Özlem Bedre-Defolie, 2011, "Sales tax competition and a multinational with a decreasing marginal cost," ESMT Research Working Papers, ESMT European School of Management and Technology, number ESMT-11-01, Mar.
• Conefrey, Thomas & FitzGerald, John, 2011, "The Macro-economic Impact of Changing the Rate of Corporation Tax," Papers, Economic and Social Research Institute (ESRI), number RB2011/2/1, Aug.
• Pieter HIMPENS & Joris MORBEE & Stef PROOST, 2011, "Taxation of nuclear rents: benfits, drawbacks and alternatives," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces11.16, Jul.
• Jerome Adda & Francesca Cornaglia, 2011, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," Economics Working Papers, European University Institute, number ECO2011/32.
• Massimo G. Colombo & Annalisa Croce & Massimiliano Guerini, 2011, "Efficacia e persistenza dell?effetto dei sussidi pubblici sulla rimozione dei vincoli finanziari delle giovani imprese ad alta tecnologia," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, volume 2011, issue 1, pages 5-38.
• Amedeo Fossati, 2011, "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2011, issue 105, pages 5-122.
• Karel Janda, 2011, "Credit Guarantees and Subsidies when Lender has a Market Power," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2011/18, Jun, revised Jun 2011.
• Kari, Seppo & Harju, Jarkko, 2011, "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 27.
• Alison Felix & James R. Hines, 2011, "Who offers tax-based business development incentives?," Research Working Paper, Federal Reserve Bank of Kansas City, number RWP 11-05.
• Maksim A. Samarsky & Elena L. Sorokina, 2011, "Taxation System Improvement and the Innovation Development Process," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 133-140, April.
• Ruslan Ye. Khusnetdinov, 2011, "Direct Taxation of Foreign e-Businessmen," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 141-150, April.
• Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011, "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
• Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011, "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
• Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011, "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers, The George Washington University, Institute for International Economic Policy, number 2011-03, Mar.
• Boris Lokshin & Pierre Mohnen, 2011, "How effective are level-based R&D tax credits? Evidence from the Netherlands," Post-Print, HAL, number hal-00677632, Mar, DOI: 10.1080/00036846.2010.543083.
• Sébastien Dessus & Gaël Raballand, 2011, "L'Etat peut-il rendre compétitif les clubs de football français ?," Post-Print, HAL, number halshs-00639300, Aug.
• Jussila Hammes, Johanna, 2011, "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working papers in Transport Economics, CTS - Centre for Transport Studies Stockholm (KTH and VTI), number 2011:1, Nov.
• Klette, Tor Jakob & Møen, Jarle, 2011, "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2011/15, Sep.
• Södersten, Jan & Lindhe, Tobias, 2011, "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Uppsala University, Department of Economics, number 2011:6, Apr.
• Jussila Hammes, Johanna, 2011, "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working Papers, Swedish National Road & Transport Research Institute (VTI), number 2011:1, Jan.
• Kunieda, Shigeki & 國枝, 繁樹 & Takahata, Junichiro & 高畑, 純一郎 & Yada, Haruna & 矢田, 晴那, 2011, "Japanese Firms’ Debt Policy And Tax Policy," Discussion Papers, Graduate School of Economics, Hitotsubashi University, number 2011-11, Dec.
• Spengel, Christoph & Li, Wei & Zinn, Benedikt & Finke, Katharina, 2011, "The Computation and Comparison of the Effective Tax Burden in Four Asian Countries," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 52, issue 1, pages 13-39, June, DOI: 10.15057/19219.
• Lourdes Jerez Barroso, 2011, "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, volume 197, issue 2, pages 113-146, June.
• Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011, "The role of public services and taxes in attracting ‘foreign’ direct investment," Economics Working Paper Archive at Hunter College, Hunter College Department of Economics, number 433.
• Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011, "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College, Hunter College Department of Economics, number 434.
• Nikola Vukmirovic, 2011, "Tax Incentives as a Stimulant of R&D Activities in Enterprises with the Special Review on Their Accounting Framework in B&H," Economic Analysis, Institute of Economic Sciences, volume 44, issue 3-4, pages 59-68.
• Sánchez-Vela, Claudia & Valero-Gil, Jorge N., 2011, "The Effect of Firm-Size Dependent Policies on the Economy: The Case of the Repecos Law in Mexico," IDB Publications (Working Papers), Inter-American Development Bank, number 4549, Feb.
• Christian Keuschnigg, 2011, "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, volume 32, issue 3, pages 437-452, September, DOI: j.1475-5890.2011.00145.x.
• Antoine Bozio & Carl Emmerson & Gemma Tetlow, 2011, "How much do lifetime earnings explain retirement resources?," IFS Working Papers, Institute for Fiscal Studies, number W11/02, Feb.
• Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011, "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp373, Aug.
• Simona Balzano & Filippo Oropallo & Valentino Parisi, 2011, "On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis," International Journal of Microsimulation, International Microsimulation Association, volume 4, issue 2, pages 14-26.
• Rupayan Pal & Ajay Sharma, 2011, "Competition for foreign capital: Endogenous objective, public investment and tax," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2011-021, Sep.
• Rupayan Pal & Ajay Sharma, 2011, "Political competition and leadership in tax competition," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2011-024, Oct.
• Cahuc, Pierre & Carcillo, Stéphane, 2011, "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers, IZA Network @ LISER, number 5439, Jan.
• Heechul Min, 2011, "Former Officials and Subsidies to State-owned Enterprises," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, volume 36, issue 2, pages 1-13, June.
• Ruud Mooij & Michael Devereux, 2011, "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 1, pages 93-120, February, DOI: 10.1007/s10797-010-9138-8.
• Robin Boadway & Motohiro Sato, 2011, "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 2, pages 166-192, April, DOI: 10.1007/s10797-010-9154-8.
• John Creedy & Norman Gemmell, 2011, "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 4, pages 422-435, August, DOI: 10.1007/s10797-011-9165-0.
• Douglas Shackelford & Joel Slemrod & James Sallee, 2011, "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 4, pages 461-494, August, DOI: 10.1007/s10797-011-9176-x.
• Johannes Becker & Clemens Fuest, 2011, "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 5, pages 580-604, October, DOI: 10.1007/s10797-011-9168-x.
• Laszlo Goerke, 2011, "Commodity tax structure under uncertainty in a perfectly competitive market," Journal of Economics, Springer, volume 103, issue 3, pages 203-219, July, DOI: 10.1007/s00712-011-0197-9.
• Pierre-André Buigues & Khalid Sekkat, 2011, "Public Subsidies to Business: An International Comparison," Journal of Industry, Competition and Trade, Springer, volume 11, issue 1, pages 1-24, March, DOI: 10.1007/s10842-010-0074-1.
• Caroline Buts & Marc Jegers & Tony Joris, 2011, "Determinants of the European Commission’s State Aid Decisions," Journal of Industry, Competition and Trade, Springer, volume 11, issue 4, pages 399-426, December, DOI: 10.1007/s10842-010-0091-0.
• Magnus Henrekson & Tino Sanandaji, 2011, "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, volume 37, issue 2, pages 167-185, September, DOI: 10.1007/s11187-009-9242-2.
• Toshihiro Okubo, 2011, "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series, Keio/Kyoto Joint Global COE Program, number 2011-012, Sep.
• Dirk Schindler & Guttorm Schjelderup, 2011, "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2011-35, Sep.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011, "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2011-40, Oct.
• Toshihiro Okubo, 2011, "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-11, Mar.
• Haufler, Andreas & Mittermaier, Ferdinand, 2011, "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics, University of Munich, Department of Economics, number 20404.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011, "Entrepreneurial innovations and taxation," Discussion Papers in Economics, University of Munich, Department of Economics, number 12245, May.
• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011, "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 12310, Aug.
• Bauer, Christian & Langenmayr, Dominika, 2011, "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics, University of Munich, Department of Economics, number 12311, Sep.
• Bauer, Christian & Langenmayr, Dominika, 2011, "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics, University of Munich, Department of Economics, number 12312, Sep.
• Langenmayr, Dominika, 2011, "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics, University of Munich, Department of Economics, number 12419, Nov.
• Yutao Han & Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou, 2011, "Asymmetric Competition among Nation States. A differential game approach," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 11-19.
• Tomas Silva & Sergio Lagoa, 2011, "Corporate taxes and the location of FDI in Europe using firm-level data," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0044, Dec, revised Dec 2011.
• Andreas Oestreicher & Reinald Koch, 2011, "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 1, pages 64-102, March, DOI: 10.1628/001522108X574191.
• Thiess Buettner & Michael Overesch & Georg Wamser, 2011, "Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 103-122, June, DOI: 10.1628/001522108X588781.
• Martin Ruf, 2011, "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 123-144, June, DOI: 10.1628/001522108X588763.
• Peter Egger & Valeria Merlo, 2011, "Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 145-170, June, DOI: 10.1628/001522108X588754.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011, "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 171-191, June, DOI: 10.1628/001522108X588736.
• Luigi Bonatti & Stefano Comino, 2011, "The Inefficiency of Patents when R&D Projects are Imperfectly Correlated and Imitation Takes Time," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 167, issue 2, pages 327-342, June.
• Karel Janda, 2011, "Inefficient Credit Rationing and Public Support of Commercial Credit Provision," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 167, issue 2, pages 371-391, June.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers, Max Planck Institute for Tax Law and Public Finance, number sharing_the_burden, Oct.
• Sébastien Dessus & Gaël Raballand, 2011, "L'Etat peut-il rendre compétitif les clubs de football français," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11048, Aug.
• Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011, "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia), number 81.
• Jason M. DeBacker, 2011, "Capital Taxes with Real and Financial Frictions," Working Papers, Middle Tennessee State University, Department of Economics and Finance, number 201402, Sep.
• Vincenzo Visco, 2011, "The evolution of the taxation of business income in Italy," Politica economica, Società editrice il Mulino, issue 1, pages 5-24.
• Irena Szarowská, 2011, "Changes in taxation and their impact on economic growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, volume 59, issue 2, pages 325-332, DOI: 10.11118/actaun201159020325.
• Jason DeBacker & Bradley T. Heim & Anh Tran, 2011, "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, National Bureau of Economic Research, Inc, "Causes and Consequences of Corporate Culture".
• Kevin S. Markle & Douglas A. Shackelford, 2011, "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 16839, Feb.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2011, "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," NBER Working Papers, National Bureau of Economic Research, Inc, number 17202, Jul.
• R. Alison Felix & James R. Hines, Jr., 2011, "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17466, Sep.
• Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2011, "Separating the Opposing Effects of Bilateral Tax Treaties," NBER Working Papers, National Bureau of Economic Research, Inc, number 17480, Oct.
• Bo Becker & Marcus Jacob & Martin Jacob, 2011, "Payout Taxes and the Allocation of Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 17481, Oct.
• Jing Cai & Ann Harrison, 2011, "The Value-Added Tax Reform Puzzle," NBER Working Papers, National Bureau of Economic Research, Inc, number 17532, Oct.
• Michael P. Devereux & Simon Loretz, 2011, "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17576, Nov.
• Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011, "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 1, pages 27-57, March, DOI: 10.17310/ntj.2011.1.02.
• Susan J. Guthrie & Hines, James R. Jr., 2011, "U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 2, pages 731-751, June, DOI: 10.17310/ntj.2011.2S.11.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011, "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 4, pages 1055-1082, December, DOI: 10.17310/ntj.2011.4.08.
• Balázs Égert, 2011, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn1hhc7k-en.
• Balázs Égert, 2011, "Réduire la dette publique française : Les options de l'assainissement budgétaire," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn0x92jg-fr.
• Chitic Olivia, Birman Andrei, 2011, "Preţurile de transfer într-o perioadă de recesiune economică – o abordare teoretică şi empirică," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 03, September.
• Tulai Ioan Constantin & Schiau (Macavei) Laura - Liana, 2011, "The Flat Tax - A Comparative Study Of The Existing Models," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 446-452, July.
• Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011, "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 594-601, July.
• Sebastian Lazar, 2011, "Effective Corporate Income Tax Rate In Romania: A Micro-Backward Looking Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 361-366, December.
• Bãtrînca Ghiorghe & Raicu Gabriel, 2011, "The Impact of Freight Tax Regime on European Fleet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 82-86, May.
• Michal Ptak, 2011, "Motor Fuel Taxes And The Environmental Protection," Oeconomia Copernicana, Institute of Economic Research, volume 2, issue 1, pages 29-48, March, DOI: 10.12775/OeC.2011.002.
• Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins, 2011, "A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 437, Nov.
• Siemers, Lars-H. R. & Zöller, Daniel, 2011, "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper, University Library of Munich, Germany, number 27943, Jan.
• Gebhardt, Heinz & Siemers, Lars-H. R., 2011, "Die relative Steuerlast mittelständischer Kapitalgesellschaften
  [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper, University Library of Munich, Germany, number 28894, Jan.
• Luigi, Bernardi, 2011, "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
  [Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland]," MPRA Paper, University Library of Munich, Germany, number 31005, May, revised 18 May 2011.
• Luigi, Bernardi, 2011, "Economic crisis and taxation in Europe," MPRA Paper, University Library of Munich, Germany, number 31007, May.
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• Mark, Skidmore & Chad, Cotti & James, Alm, 2011, "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," MPRA Paper, University Library of Munich, Germany, number 33937, Jun.
• Abu Mansor, Shazali & Abdul Karim, Bakri, 2011, "Subsidy and export: Malaysian case," MPRA Paper, University Library of Munich, Germany, number 37025, Dec.
• Kolesnik, Georgiy & Leonova, Natalia, 2011, "Исследование Равновесий Налоговой Конкуренции В Условиях Монополистической Конкуренции Налогоплательщиков
  [Tax competition equilibria analysis under taxpayers' monopolistic competition]," MPRA Paper, University Library of Munich, Germany, number 47314, Aug.
• Cebula, Richard & Foley, Maggie, 2011, "A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP," MPRA Paper, University Library of Munich, Germany, number 54703, Apr.
• Friedl, Bettina & Gull, Daniel & Krimm, Theresa, 2011, "Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen
  [Optimal Investment Strategy of Company Profits and Private Assets]," MPRA Paper, University Library of Munich, Germany, number 59030.
• Tedds, Lindsay M. & Rehavi, Marit, 2011, "Special Report—Tax Time: A Workshop Discussion on Recent Research in Applied Public Finance," MPRA Paper, University Library of Munich, Germany, number 96925.
• Jarmila Zimmermannová, 2011, "Corporate Environmental Costs Connected with Legislative Compliance in the Czech Republic
  [Environmentální náklady podniku spojené s plněním legislativy v České republice]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2011, issue 5, pages 48-67, DOI: 10.18267/j.aop.346.
• Tomáš Brabenec, 2011, "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
  [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 2, pages 58-71, DOI: 10.18267/j.cfuc.105.
• Milan Hrdý, 2011, "The Influence of Taxes on the Financial Management of the Entreprise
  [Vliv daní na finanční řízení a rozhodování podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 3, pages 106-118, DOI: 10.18267/j.cfuc.124.
• Květa Kubátová, 2011, "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007
  [Komparativní analýza specifických efektivních průměrných sazeb daní korporací v zemích EU v letech 1998 - 2007]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 4, pages 79-91, DOI: 10.18267/j.cfuc.154.
• Jacob Goldin & Tatiana Homonoff, 2011, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 561a, Aug.
• Logica BANICA & Daniela PIRVU & Alina HAGIU, 2011, "Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 10, issue 2, pages 74-88.
• Tom Broekel & Antje Schimke & Thomas Brenner, 2011, "The effects of cooperative R and D subsidies and subsidized cooperation on employment growth," Working Papers on Innovation and Space, Philipps University Marburg, Department of Geography, number 2011-04, Nov.
• Marika Santoro & Chao Wei, 2011, "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 14, issue 3, pages 443-454, July, DOI: 10.1016/j.red.2010.09.002.
• Yongseok Shin & Benjamin Moll & Francisco J. Buera, 2011, "Well-Intended Policies," 2011 Meeting Papers, Society for Economic Dynamics, number 1244.
• Alexander Knobel & Sergey Sinelnikov-Murylev & Iliya Sokolov, 2011, "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 21, issue 1, pages 16-34.
• Axel Gautier & Dimitri Paolini, 2010, "Universal service financing in competitive postal markets:One size does not fit all," CREPP Working Papers, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège, number 1004.
• Francesco Crespi & Cristiano Antonelli, 2011, "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0140, Oct.
• B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011, "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 11/750, Oct.
• Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011, "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers, Rutgers University, Department of Economics, number 201122, May.
• Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel, 2011, "Understanding U.S. Corporate Tax Losses," Departmental Working Papers, Rutgers University, Department of Economics, number 201124, May.
• Damodar Nepram, 2011, "State-Level Value Added Tax and Its Revenue Implications in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 5, issue 2, pages 245-265, May, DOI: 10.1177/097380101100500204.
• Ming Chen & Yeung-Nan Shieh, 2011, "Specific commodity taxes, output and location decision under free entry oligopoly," The Annals of Regional Science, Springer;Western Regional Science Association, volume 47, issue 1, pages 25-36, August, DOI: 10.1007/s00168-009-0362-z.
• Johannes Becker & Clemens Fuest, 2011, "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), volume 46, issue 2, pages 92-97, March, DOI: 10.1007/s10272-011-0369-4.
• Frank Hechtner & Jochen Hundsdoerfer & Christian Sielaff, 2011, "Progressionseffekte und Varianten zur optimalen Steuerplanung bei der Thesaurierungsbegünstigung–Eine Abweichungsanalyse," Schmalenbach Journal of Business Research, Springer, volume 63, issue 3, pages 214-239, May, DOI: 10.1007/BF03377360.
• Sebastian Eichfelder, 2011, "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 810-831, December, DOI: 10.1007/BF03372861.
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• Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R, 2011, "From Russia with Love: The Impact of Relocated Firms on Incumbent Surv ival," Stirling Economics Discussion Papers, University of Stirling, Division of Economics, number 2011-17, Jul.
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