Research classified by Journal of Economic Literature (JEL) codes

2011

• 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.
• Danuse Nerudova, 2011, "Taxing the financial sector in the European Union," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2011-16, Nov.
• 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.
• Mackay, Daniel, 2011, "Estimating the impact of investment tax credits on aircraft demand," MPRA Paper, University Library of Munich, Germany, number 32767, May.
• Janeba, Eckhard & Heinemann, Friedrich, 2011, "Viewing tax policy through party-colored glasses: What German politicians believe," MPRA Paper, University Library of Munich, Germany, number 33096, Aug.
• 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 korpora," 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.
• Claudia Neugebauer & Kerstin Schneider, 2011, "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 832-857, December, DOI: 10.1007/BF03372862.
• 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.
• European Commission, 2011, "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 28, Oct.
• Copenhagen Economics, 2011, "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 30, Dec.
• Copenhagen Economics, 2011, "Innovation of Energy Technologies: the role of taxes," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0036, Feb.
• Copenhagen Economics & KPMG, 2011, "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0037, Mar.
• PriceWaterhouseCoopers, 2011, "Transfer pricing and developing countries," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0038, Jul.
• Institute for Fiscal Studies, 2011, "A retrospective evaluation of elements of the EU VAT system," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0039, Dec.
• European Commission, 2011, "Taxation trends in the European Union: 2011 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2011, Jun.
• Manzo Marco & Monteduro Maria Teresa, 2011, "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite, Department of Communication, University of Teramo, number 0084, Nov.
• Brouwer, E. & Ozbugday, F.C., 2011, "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Discussion Paper, Tilburg University, Center for Economic Research, number 2011-010.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper, Tilburg University, Center for Economic Research, number 2011-109.
• Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011, "International Taxation and Cross-Border Banking," Discussion Paper, Tilburg University, Center for Economic Research, number 2011-066.
• Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011, "International Taxation and Cross-Border Banking," Other publications TiSEM, Tilburg University, School of Economics and Management, number 314f859c-46d4-4543-9479-f.
• Brouwer, E. & Ozbugday, F.C., 2011, "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Other publications TiSEM, Tilburg University, School of Economics and Management, number 6f9b00a6-d691-45fe-bb73-3.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM, Tilburg University, School of Economics and Management, number c10b63e7-9cfa-4fec-b949-5.
• Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011, "International Taxation and Cross-Border Banking," Other publications TiSEM, Tilburg University, School of Economics and Management, number d4948606-a7f9-4702-8879-e.
• John H. Munro, 2011, "The Rise, Expansion, and Decline of the Italian Wool-Based Textile Industries, 1100-1730: a study in international competition, transaction costs, and comparative advantage," Working Papers, University of Toronto, Department of Economics, number tecipa-440, Oct.
• Colm Harmon, 2011, "Economic Returns to Education: What We Know, What We Don’t Know, and Where We Are Going – Some Brief Pointers," Working Papers, Geary Institute, University College Dublin, number 201115, Aug.
• Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011, "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers, School of Economics, University College Dublin, number 201115, Aug.
• Keuschnigg, Christian, 2011, "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1129, Jul.
• Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011, "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1142, Oct.
• Antonelli Cristiano & Crespi Francesco, 2011, "The "Matthew Effect" in R&D Public Subsidies: the Italian Evidence," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio, University of Turin, number 201103, Mar.
• Antonelli Cristiano & Crespi Francesco, 2011, "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio, University of Turin, number 201111, Jul.
• Mihaila, Nicoleta & Isachi, Silvia, 2011, "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 15, issue 3, pages 88-97.
• Stoyan Kirov, 2011, "Alternative taxation of the insurance business," Business & Management Compass, University of Economics Varna, issue 3, pages 65-79.
• Cai, Jing & Harrison, Ann, 2011, "The value-added tax reform puzzle," Policy Research Working Paper Series, The World Bank, number 5788, Sep.
• Georg Wamser, 2011, "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 44, issue 4, pages 1497-1524, November, DOI: 10.1111/j.1540-5982.2011.01682.x.
• Schanz, Deborah & Theßeling, Holger, 2011, "The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 115.
• Diller, Markus & Vollert, Pia, 2011, "Economic analysis of advance tax rulings," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 122.
• Yakovlev, Andrei, 2011, "State-business relations in Russia in the 2000s: From the capture model to a variety of exchange models?," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 10/2011.
• Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011, "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2011-04.
• Haucap, Justus, 2011, "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 19.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011, "Auswirkungen der Entlastungsregelungen von Energiesteuern und -abgaben auf die deutsche Industrie," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 65903, Nov.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011, "Impact of Reductions and Exemptions in Energy Taxes and Levies on German Industry," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 65904, Nov.
• Diekmann, Laura-Christin & Gerhards, Eva & Klinski, Stefan & Meyer, Bettina & Schmidt, Sebastian & Thöne, Michael, 2011, "Steuerliche Behandlung von Firmenwagen in Deutschland
  [Company car taxation in Germany]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 13.
• Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/19.
• Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen, 2011, "The hidden burden of the income tax: Compliance costs of German individuals," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/6.
• Dharmapala, Dhammika & Riedel, Nadine, 2011, "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID), number 24-2011.
• Egger, Peter & Raff, Horst, 2011, "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1734.
• Boss, Alfred, 2011, "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1738.
• Broekel, Tom & Schimke, Antje & Brenner, Thomas, 2011, "The effects of cooperative R&D subsidies and subsidized cooperation on employment growth," Working Paper Series in Economics, Karlsruhe Institute of Technology (KIT), Department of Economics and Management, number 34, DOI: 10.5445/IR/1000024686.
• Rumpf, Dominik, 2011, "The dividends received deduction in the corporate income tax and cost of capital," Working Papers, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 01/2011.
• Egger, Hartmut & Kreickemeier, Udo, 2011, "Why foreign ownership may be good for you," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 19.
• Goerke, Laszlo, 2011, "The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 8.
• Walch, Florian & Dwenger, Nadja, 2011, "Tax Losses and Firm Investment: Evidence from Tax Statistics," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48699.
• Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011, "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48729.
• Daly, Michael, 2011, "Evolution of Asia's outward-looking economic policies: Some lessons from trade policy reviews," WTO Staff Working Papers, World Trade Organization (WTO), Economic Research and Statistics Division, number ERSD-2011-12, DOI: 10.30875/3944dcfc-en.
• Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011, "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-036 [rev.].
• Ernst, Christof & Spengel, Christoph, 2011, "Taxation, R&D tax incentives and patent application in Europe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 11-024.

2010

• U. Sumaila & Ahmed Khan & Andrew Dyck & Reg Watson & Gordon Munro & Peter Tydemers & Daniel Pauly, 2010, "A bottom-up re-estimation of global fisheries subsidies," Journal of Bioeconomics, Springer, volume 12, issue 3, pages 201-225, October, DOI: 10.1007/s10818-010-9091-8.
• F. Casado-Izaga, 2010, "Tax effects in a model of spatial price discrimination: a note," Journal of Economics, Springer, volume 99, issue 3, pages 277-282, April, DOI: 10.1007/s00712-010-0109-4.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010, "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, volume 10, issue 3, pages 297-317, September, DOI: 10.1007/s10842-010-0085-y.
• Rodrigo Cerda & Felipe Larrain, 2010, "Corporate taxes and the demand for labor and capital in developing countries," Small Business Economics, Springer, volume 34, issue 2, pages 187-201, February, DOI: 10.1007/s11187-008-9113-2.
• Davies, Ronald B. & Eckel, Carsten, 2010, "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics, University of Munich, Department of Economics, number 20021.
• Dischinger, Matthias & Riedel, Nadine, 2010, "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics, University of Munich, Department of Economics, number 11352, Feb.
• Marie-Laure Breuillé & Skerdilajda Zanaj, 2010, "Mergers in Fiscal Federalism," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 10-10.
• Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010, "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 10-20.
• Johannes Becker & Marco Runkel, 2010, "Corporate tax regime and international allocation of ownership," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100014, May.
• Johannes Becker & Marco Runkel, 2010, "Even Small Trade Costs Restore Efficiency in Tax Competition," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100023, Oct.
• John Creedy & Norman Gemmell, 2010, "Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 207-235, September, DOI: 10.1628/001522108X537355.
• Francesco Menoncin & Paolo M. Panteghini, 2010, "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 236-242, September, DOI: 10.1628/001522108X534835.
• Michael Overesch & Dennis Voeller, 2010, "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 263-294, September, DOI: 10.1628/001522108X534853.
• Christian Bellak & Markus Leibrecht, 2010, "Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 4, pages 350-383, December, DOI: 10.1628/001522108X540847.
• Thor O. Thoresen & Annette Alstadsæter, 2010, "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 4, pages 384-418, December, DOI: 10.1628/001522108X549262.
• Taro Ohno, 2010, "Empirical Analysis of International Tax Treaties and Foreign Direct Investment," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 6, issue 2, pages 287-312, March.
• Richard T. Gretz & Joshua J. Lewer & Robert C. Scott, 2010, "R&D, Risk, and the Role of Targeted Government R&D Programs," Journal of Economic Insight, Missouri Valley Economic Association, volume 36, issue 1, pages 79-104.
• Roberto Perotti, 2010, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES)".
• John Graham & Jana Raedy & Douglas Shackelford, 2010, "Research in Accounting for Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 15665, Jan.
• Ellen R. McGrattan, 2010, "Capital Taxation During the U.S. Great Depression," NBER Working Papers, National Bureau of Economic Research, Inc, number 16588, Dec.
• Wildasin, David E., 2010, "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 4, pages 903-924, December, DOI: 10.17310/ntj.2010.4S.04.
• Chirinko, Robert S. & Wilsom, Daniel J., 2010, "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 4, pages 967-993, December, DOI: 10.17310/ntj.2010.4S.07.
• Zdenek Hrdlicka & Margaret Morgan & David Prušvic & William Tompson & Laura Vartia, 2010, "Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic," OECD Economics Department Working Papers, OECD Publishing, number 758, Apr, DOI: 10.1787/5kmh5gmx8h9p-en.
• Jean-Marc Burniaux & Jean Château & Romain Duval, 2010, "Is there a Case for Carbon-Based Border Tax Adjustment?: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers, OECD Publishing, number 794, Jul, DOI: 10.1787/5kmbjhcqqk0r-en.
• Álvaro Pina, 2010, "Towards a Less Distortive and More Efficient Tax System in Portugal," OECD Economics Department Working Papers, OECD Publishing, number 814, Dec, DOI: 10.1787/5km4m2w9hv28-en.
• Cuzdriorean Dan Dacian, 2010, "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 496-502, July.
• Sucala Lucia & Cuzdriorean Dan Dacian & Fekete Szilveszter & Ienciu Nicoleta, 2010, "Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 595-600, July.
• Antonescu Mihail & Antonescu Ligia, 2010, "Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 495-498, December.
• Lazar Sebastian, 2010, "Effective Tax Burden Borne By Companies: A Review And A New Methodology," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 584-588, December.
• Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010, "Corporate tax harmonization in the EU
  [Taxing corporate income]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 25, issue 63, pages 537-590.
• Iacob Mihaela Ioana & Boglea Vanina Adoriana, 2010, "Evolution of Fiscal Pressure in Romania Compared to other European Union Member States," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 663-666, May.
• Negoescu Gheorghe & Popovici Veronica, 2010, "Ingenious Methos to Reduce Taxes and Contributions Owed to the Romanian State," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 552-557, October.
• Ali Celikkaya, 2010, "Dual income tax: A reform option for personal income tax in Turkey," Business and Economic Horizons (BEH), Prague Development Center, volume 3, issue 3, pages 47-57, October.
• Cole, Rebel & Mehran, Hamid, 2010, "What can we learn from privately held firms about executive compensation?," MPRA Paper, University Library of Munich, Germany, number 24668, Feb.
• Manzo, Marco & Monteduro, Maria Teresa, 2010, "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper, University Library of Munich, Germany, number 28070, Aug.
• Dutrénit, gabriela & Capdevielle, Mario & Corona, Juan Manuel & Puchet, Martin & Santiago, Fernando & Vera-Cruz, Alexandre, 2010, "El sistema nacional de innovación mexicano: estructuras, políticas, desempeño y desafíos
  [The Mexican national innovation system: structures, policies, performance and challenges]," MPRA Paper, University Library of Munich, Germany, number 31982.
• Szarowska, Irena, 2010, "Changes in taxation and their impact on economic growth in the European Union," MPRA Paper, University Library of Munich, Germany, number 32354, Dec.
• varma, Vijaya krushna varma, 2010, "Banking Redefined," MPRA Paper, University Library of Munich, Germany, number 38852, Apr, revised 12 Mar 2012.
• Filoso, Valerio, 2010, "The Corporate Income Tax: An Entrepreneurial Perspective," MPRA Paper, University Library of Munich, Germany, number 42967.
• Dirk, Schmidtmann, 2010, "Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG
  [Enhancing tax," MPRA Paper, University Library of Munich, Germany, number 59201.
• Dinda, Soumyananda & Mukherjee, Arijit, 2010, "A note on the adverse effect of competition on consumers," MPRA Paper, University Library of Munich, Germany, number 64063, Oct, revised Dec 2011.
• Charl Jooste & Ruthira Naraidoo, 2010, "Nonlinear Tax Elasticities And Their Implications For The Structural Budget Balance," Working Papers, University of Pretoria, Department of Economics, number 201022, Oct.
• Tomáš Brabenec, 2010, "Certain Important Aspects of Cost Contribution Arrangements in Financial Management
  [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 2, pages 63-83, DOI: 10.18267/j.cfuc.68.
• Jaroslav Sixta & Jakub Fischer, 2010, "Akrualizace daní, opotřebení fixního kapitálu a investice v sektoru vládních institucí
  [Accrual Taxes, Capital Formation and Consumption in Government Sector]," Politická ekonomie, Prague University of Economics and Business, volume 2010, issue 6, pages 795-804, DOI: 10.18267/j.polek.763.
• Jacob Goldin & Tatiana Homonoff, 2010, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1278, Dec.
• Marika Santoro & Chao Wei, 2010, "Code files for "Taxation, Investment and Asset Pricing"," Computer Codes, Review of Economic Dynamics, number 09-164, revised .
• André Plourde, 2010, "On Properties of Royalty and Tax Regimes in Alberta's Oil Sands," Working Papers, University of Alberta, Department of Economics, number 2010-06, Feb.
• Matthias St√∂ckl, 2010, "Fremdkapitalquoten in Europa: Ein L√§ndervergleich," Working Papers in Economics, University of Salzburg, number 2010-4, Jan.
• Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2010, "Transfer Pricing as a Tax Compliance Risk," Working Papers in Economics, University of Salzburg, number 2010-6, Feb.
• A. Klemm & S. Van Parys, 2010, "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 10/673, Sep.
• S. Van Parys & S. James, 2010, "The Effectiveness of Tax Incentives in Attracting FDI: Evidence from the Tourism Sector in the Caribbean," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 10/675, Sep.
• Richard Chisik & Ronald B. Davies, 2010, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers, Toronto Metropolitan University, Department of Economics, number 020, Aug.
• Huihua Nie & Mingyue Fang & Tao Li, 2010, "China’s value-added tax reform, firm behavior and performance," Frontiers of Economics in China, Springer;Higher Education Press, volume 5, issue 3, pages 445-463, September, DOI: 10.1007/s11459-010-0107-z.
• Stefan Bach & Michael Broer & Frank Fossen, 2010, "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), volume 30, issue 1, pages 71-90, February, DOI: 10.1007/s10037-009-0039-1.
• Martin Ruf, 2010, "Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital," Schmalenbach Journal of Business Research, Springer, volume 62, issue 8, pages 883-910, December, DOI: 10.1007/BF03373682.