Research classified by Journal of Economic Literature (JEL) codes

2012

• 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.
• Federico Revelli, 2012, "Business taxation and economic performance in hierarchical government structures," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/12.
• Dirk Foremny & Nadine Riedel, 2012, "Business taxes and the electoral cycle," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/3.
• Ana Clara Cândido & Isabel Marques Rosa, 2012, "Políticas de Financiamento de I&D em Portugal [R&D financing policies in Portugal]," IET Working Papers Series, Universidade Nova de Lisboa, IET/CICS.NOVA-Interdisciplinary Centre on Social Sciences, Faculty of Science and Technology, number 11/2012, Dec.
• Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012, "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers, International Monetary Fund, number 2012/028, Jan.
• Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012, "Taxation and Leverage in International Banking," IMF Working Papers, International Monetary Fund, number 2012/281, Nov.
• Federico Biagi & Massimo Loi, 2012, "Do Incentives for Innovation work? Evidence from the Italian Manufacturing Sector," JRC Research Reports, Joint Research Centre, number JRC75889, Oct.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012, "The Causal Effects of an Industrial Policy," IZA Discussion Papers, IZA Network @ LISER, number 6323, Jan.
• Adda, Jérôme & Cornaglia, Francesca, 2012, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers, IZA Network @ LISER, number 6688, Jun.
• Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012, "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers, IZA Network @ LISER, number 6717, Jul.
• Benjamin Jung, 2012, "Optimal fixed cost subsidies in Melitz-type models," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 39, issue 1, pages 87-108, February, DOI: 10.1007/s10663-010-9165-9.

2011

• Makhamadali Dekhanov, 2011, "Taxation System Of Uzbekistan: Influence Of Tax Reforms On Small Enterprises," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 23-281:3, September, DOI: 10.12955/ejbe.v3i0.113.
• Peter Diamond & Emmanuel Saez, 2011, "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, volume 25, issue 4, pages 165-190, Fall.
• Williamson, James M. & Pender, John L., undated, "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103578, DOI: 10.22004/ag.econ.103578.
• Runge, C. Ford, 2011, "Should Soft Drinks be Taxed More Heavily?," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-2, October, DOI: 10.22004/ag.econ.117063.
• Runge, C. Ford & Johnson, Justin & Runge, Carlisle Piehl, 2011, "Better Milk than Cola: Soft Drink Taxes and Substitution Effects," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117131.
• Johnson, Robbin S., 2011, "Caloric Sweetened Beverage Taxes: The Good Food/Bad Food Trap," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 26, issue 3, pages 1-4, October, DOI: 10.22004/ag.econ.117138.
• Sebastian Lazăr & Gheorghe Filip, 2011, "Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 133-144, november.
• Prof. Marcel Drăcea Ph. D, Assist. Nicoleta Mihaela Drăcea Ph. D Student, 2011, "The Impact Of Consumption Taxation On The Budgetary Revenues In The Eu Member States," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 89-93, May.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Emma Aisbett & Carol McAusland, 2011, "Firm Characteristics and Influence on Government Rule-Making: theory and evidence," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 649, Feb.
• Christian J. Bauer & Dominika Langenmayr, 2011, "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 104, Sep.
• Dominika Langenmayr, 2011, "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 112, Nov.
• Jaan Masso & Jaanika Meriküll, 2011, "Macroeconomic effects of zero corporate income tax on retained earnings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 11, issue 2, pages 81-99, December.
• Friedrich Heinemann & Eckhard Janeba, 2011, "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, volume 12, issue 3, pages 286-311, August, DOI: j.1468-0475.2010.00518.x.
• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011, "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, volume 12, issue 4, pages 438-468, November, DOI: j.1468-0475.2010.00529.x.
• Lars P. Feld & Jost H. Heckemeyer, 2011, "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, volume 25, issue 2, pages 233-272, April.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2011, "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," Journal of Finance, American Finance Association, volume 66, issue 3, pages 753-787, June.
• Holger Görg & Aoife Hanley & Eric Strobl, 2011, "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," Review of International Economics, Wiley Blackwell, volume 19, issue 2, pages 245-259, May.
• Michael Overesch & Johannes Rincke, 2011, "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," Scandinavian Journal of Economics, Wiley Blackwell, volume 113, issue 3, pages 579-602, September, DOI: j.1467-9442.2011.01650.x.
• Heinemann Friedrich & Janeba Eckhard, 2011, "Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe," German Economic Review, De Gruyter, volume 12, issue 3, pages 286-311, August, DOI: 10.1111/j.1468-0475.2010.00518.x.
• Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011, "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, volume 12, issue 4, pages 438-468, December, DOI: 10.1111/j.1468-0475.2010.00529.x.
• Gautier Axel & Paolini Dimitri, 2011, "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, volume 10, issue 3, pages 1-30, September, DOI: 10.2202/1446-9022.1227.
• Dhammika Dharmapala & Nadine Riedel, 2011, "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers, Oxford University Centre for Business Taxation, number 1101.
• Johannes Becker & Clemens Fuest, 2011, "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers, Oxford University Centre for Business Taxation, number 1104.
• Li Liu & Rosanne Altshuler, 2011, "Measuring the burden of the corporate income tax under imperfect competition," Working Papers, Oxford University Centre for Business Taxation, number 1105.
• Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011, "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers, Oxford University Centre for Business Taxation, number 1114.
• Simon Loretz & Socrates Mokkas, 2011, "Evidence for profit shifting with tax sensitive capital stocks," Working Papers, Oxford University Centre for Business Taxation, number 1116.
• Michael P. Devereux & Simon Loretz, 2011, "How would EU corporate tax reform affect US investment in Europe?," Working Papers, Oxford University Centre for Business Taxation, number 1118.
• Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011, "Debt shifting in Europe," Working Papers, Oxford University Centre for Business Taxation, number 1121.
• Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011, "Entrepreneurial innovations and taxation," Working Papers, Oxford University Centre for Business Taxation, number 1122.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2011, "Wages and International Tax Competition," Working Papers, Oxford University Centre for Business Taxation, number 1123.
• 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, Centre for Economic Policy Research, number 8217, Jan.
• Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011, "International Taxation and Cross-Border Banking," CEPR Discussion Papers, Centre for Economic Policy Research, number 8436, Jun.
• Egger, Peter & Wamser, Georg, 2011, "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design," CEPR Discussion Papers, Centre for Economic Policy Research, 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, DOI: http://dx.doi.org/10.18235/0011474.
• 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.
• 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.