Research classified by Journal of Economic Literature (JEL) codes

2010

• Ådne Cappelen & Erik Fjærli & Frank Foyn & Torbjørn Hægeland & Jarle Møen & Arvid Raknerud & Marina Rybalka, 2010, "Evaluation of the Norwegian R&D tax credit scheme," Discussion Papers, Statistics Norway, Research Department, number 640, Dec.
• R. Vergara, 2010, "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, volume 42, issue 6, pages 717-725, DOI: 10.1080/00036840701720747.
• Copenhagen Economics, 2010, "Company Car Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 22, Jun.
• European Commission, 2010, "Innovative Financing at a Global Level," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 23, Apr.
• European Commission, 2010, "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 24, Sep.
• European Commission, 2010, "Financial Sector Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 25, Nov.
• Zew, 2010, "Effective levels of company taxation within an enlarged EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0030, Mar.
• European Commission, 2010, "Innovative Financing at a Global Level," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0031, Apr.
• London Economics, 2010, "Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0033, Jun.
• Copenhagen Economics, 2010, "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0034, Aug, revised Apr 2011.
• Copenhagen Economics, 2010, "Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0035, Nov.
• European Commission, 2010, "Taxation trends in the European Union: 2010 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2010, Jul.
• Hendrik Vrijburg & Ruud A. de Mooij, 2010, "Enhanced Cooperation in an Asymmetric Model of Tax Competition," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 10-011/3, Jan.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010, "Do unemployed workers benefit from enterprise zones? The French experience," TSE Working Papers, Toulouse School of Economics (TSE), number 10-201, Oct.
• Peter Greagg & Dean Parham & Pero Stojanovski, 2010, "Disparities in average rates of company tax across industries," Economic Roundup, The Treasury, Australian Government, issue 2, pages 91-103, July.
• Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010, "Profit shifting by debt financing in Europe," Working Papers, University of Brescia, Department of Economics, number 1007.
• Heidi Garrett-Peltier & Jeffrey Thompson, 2010, "Generating Jobs through State Employer Tax Credits: Is there a Better Way? (Revised)," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp219_revised.
• Lokshin, Boris & Mohnen, Pierre, 2010, "How effective are level-based R&D tax credits? Evidence from the Netherlands," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2010-040.
• Baghana, Rufin, 2010, "Public R&D Subsidies and Productivity: Evidence from Firm-Level Data in Quebec," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2010-055.
• Christian Keuschnigg & Evelyn Ribi, 2010, "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-01, Jan.
• Christian Keuschnigg & Evelyn Ribi, 2010, "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-04, Jan.
• Christian Keuschnigg & Mirela Keuschnigg, 2010, "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-10, Apr.
• Christian Keuschnigg & Peter Egger & Hannes Winner, 2010, "A Theory of Taxation and Incorporation," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-25, Aug.
• Balasescu, Razvan, 2010, "Management of the Network Regenerative Design of Financing the Environmental Protection," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 2, pages 171-191.
• Mihaila, Nicoleta, 2010, "Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 3, pages 102-113.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2010, "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 43, issue 2, pages 704-727, May, DOI: 10.1111/j.1540-5982.2010.01590.x.
• Ben Ferrett & Ian Wooton, 2010, "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 43, issue 3, pages 776-794, August, DOI: 10.1111/j.1540-5982.2010.01594.x.
• Jed Kolko & David Neumark, 2010, "Do some enterprise zones create jobs?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., volume 29, issue 1, pages 5-38, DOI: 10.1002/pam.20477.
• Schneider, Georg & Sureth, Caren, 2010, "The impact of profit taxation on capitalized investment with options to delay and divest," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 97.
• Homburg, Stefan, 2010, "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
• Homburg, Stefan, 2010, "Die unheimliche Nummer Sechs - Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 246-252.
• Boss, Alfred, 2010, "Steuervergünstigungen in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1587.
• Hölscher, Jens & Nulsch, Nicole & Stephan, Johannes, 2010, "State Aid in the Enlarged European Union. An Overview," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 24/2010.
• Elschner, Christina & Ernst, Christof & Spengel, Christoph, 2010, "Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener Gestaltungsoptionen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-019.
• Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010, "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.
• Dreßler, Daniel & Overesch, Michael, 2010, "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-097.
• Xavier Mateos-Planas, 2010, "Demographics and the Politics of Capital Taxation in a Life-Cycle Economy," American Economic Review, American Economic Association, volume 100, issue 1, pages 337-363, March.
• Isabel Correia, 2010, "Consumption Taxes and Redistribution," American Economic Review, American Economic Association, volume 100, issue 4, pages 1673-1694, September.
• Jérôme Adda & Francesca Cornaglia, 2010, "The Effect of Bans and Taxes on Passive Smoking," American Economic Journal: Applied Economics, American Economic Association, volume 2, issue 1, pages 1-32, January, DOI: 10.1257/app.2.1.1.
• François Gourio & Jianjun Miao, 2010, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 1, pages 131-168, January.
• Thomas Philippon, 2010, "Financiers versus Engineers: Should the Financial Sector Be Taxed or Subsidized?," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 3, pages 158-182, July.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010, "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 3, pages 31-64, July.
• Áureo de Paula & Jose A. Scheinkman, 2010, "Value-Added Taxes, Chain Effects, and Informality," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 4, pages 195-221, October.
• Austan Goolsbee & Michael F. Lovenheim & Joel Slemrod, 2010, "Playing with Fire: Cigarettes, Taxes, and Competition from the Internet," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 1, pages 131-154, February.
• Ronald B. Davies & Carsten Eckel, 2010, "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 1, pages 77-102, February.
• David Merriman, 2010, "The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 2, pages 61-84, May.
• Raj Chetty & Emmanuel Saez, 2010, "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 3, pages 1-31, August.
• Thomas Klier & Joshua Linn, 2010, "The Price of Gasoline and New Vehicle Fuel Economy: Evidence from Monthly Sales Data," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 3, pages 134-153, August.
• Joachim Weimann, 2010, "Politikberatung und die Verhaltensökonomie: Eine Fallstudie zu einem schwierigen Verhältnis," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 130, issue 3, pages 279-296, DOI: 10.3790/schm.130.3.279.
• Fedele, Alessandro & Panteghini, Paolo M. & Vergalli, Sergio, 2010, "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Institutions and Markets Papers, Fondazione Eni Enrico Mattei (FEEM), number 91001, Jun, DOI: 10.22004/ag.econ.91001.
• Burniaux, JM. & Chateau, J. & Duval, R., 2010, "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 331981.
• Burniaux, Jean-Marc & Chateau, Jean & Duval, Romain, 2010, "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 331982.
• Freebairn, John & Quiggin, John, 2010, "Special Taxation of the Mining Industry," Risk and Sustainable Management Group Working Papers, University of Queensland, School of Economics, number 151525, DOI: 10.22004/ag.econ.151525.
• Lockwood, Ben, , "How Should Financial Intermediation Services be Taxed?," Economic Research Papers, University of Warwick - Department of Economics, number 270779, DOI: 10.22004/ag.econ.270779.
• Sebastian Lazar, 2010, "Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 207-216, november.
• Radu BUZIERNESCU, 2010, "News on VAT regime applicable to intra-community services," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 191-195, May.
• Gheorghe MATEI & Daniela PIRVU, 2010, "The impact of corporate income taxation on the location of FDI in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 59-67, December.
• Ioan Lazăr & Laura Lazăr, 2010, "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-42.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucală, 2010, "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-9.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2010, "Public Policies and FDI Location: Differences Between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1001, Jan.
• Irina Bosie, 2010, "Taxation in Romania during transition," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Laura Zaccaria, 2010, "Basel 3 after Seul and the proposals of banking levies," BANCARIA, Bancaria Editrice, volume 12, pages 19-22, December.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2010, "The tax burden on the banking sector: some methodological issues and assessments," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 80, Dec.
• Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2011, "The long run survival of small nations. A dynamic view," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 437, Aug.
• N. Edward Coulson & Rodney Fort, 2010, "Tax Revisions Of 2004 And Pro Sports Team Ownership," Contemporary Economic Policy, Western Economic Association International, volume 28, issue 4, pages 464-473, October, DOI: 10.1111/j.1465-7287.2009.00192.x.
• John Freebairn & John Quiggin, 2010, "Special Taxation of the Mining Industry," Economic Papers, The Economic Society of Australia, volume 29, issue 4, pages 384-396, December.
• Friedrich Heinemann & Michael Overesch & Johannes Rincke, 2010, "Rate‐Cutting Tax Reforms And Corporate Tax Competition In Europe," Economics and Politics, Wiley Blackwell, volume 22, issue 3, pages 498-518, November, DOI: 10.1111/j.1468-0343.2010.00375.x.
• Russell Thomson, 2010, "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, volume 86, issue 273, pages 260-280, June, DOI: 10.1111/j.1475-4932.2010.00636.x.
• Stefan Gruber & Luigi Marattin, 2010, "Taxation, infrastructure and endogenous trade costs in new economic geography," Papers in Regional Science, Wiley Blackwell, volume 89, issue 1, pages 203-222, March, DOI: 10.1111/j.1435-5957.2009.00256.x.
• Robert E. Lipsey, 2010, "Measuring The Location Of Production In A World Of Intangible Productive Assets, Fdi, And Intrafirm Trade," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 56, issue s1, pages 99-110, June, DOI: 10.1111/j.1475-4991.2010.00385.x.
• Whalley John & Kononova Vera, 2010, "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," Journal of Globalization and Development, De Gruyter, volume 1, issue 2, pages 1-27, December, DOI: 10.2202/1948-1837.1142.
• Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010, "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers, Oxford University Centre for Business Taxation, number 1001.
• Hendrik Vrijburg & Ruud A. de Mooij, 2010, "Enhanced Coorporation in an asymmetric model of Tax Competition," Working Papers, Oxford University Centre for Business Taxation, number 1002.
• Matthias Dischinger & Nadine Riedel, 2010, "The Role of Headquarters in Multinational Profit Shifting Strategies," Working Papers, Oxford University Centre for Business Taxation, number 1003.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010, "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers, Oxford University Centre for Business Taxation, number 1005.
• Michael P. Devereux & Simon Loretz, 2010, "Evaluating Neutrality Properties of Corporate Tax Reforms," Working Papers, Oxford University Centre for Business Taxation, number 1007.
• Johannes Voget, 2010, "Headquarter Relocations and International Taxation," Working Papers, Oxford University Centre for Business Taxation, number 1008.
• Johannes Becker & Marco Runkel, 2010, "Corporate tax regime and international allocation of ownership," Working Papers, Oxford University Centre for Business Taxation, number 1010.
• David E.Wildasin, 2010, "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers, Oxford University Centre for Business Taxation, number 1011.
• Johannes Becker & Clemens Fuest & Nadine Riedel, 2010, "Corporate tax effects on the quality and quantity of FDI," Working Papers, Oxford University Centre for Business Taxation, number 1013.
• Ben Lockwood, 2010, "How Should Financial Intermediation Services be Taxed?," Working Papers, Oxford University Centre for Business Taxation, number 1014.
• Stephen Bond & Jing Xing, 2010, "Corporate taxation and capital accumulation," Working Papers, Oxford University Centre for Business Taxation, number 1015.
• Andreas Haufler & Frank Staehler, 2010, "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers, Oxford University Centre for Business Taxation, number 1020.
• Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010, "Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp10002, Feb.
• Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010, "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp10008, Jul.
• Paul Cahu & Lilas Demmou & Emmanuel Massé, 2010, "L'impact macroéconomique de la réforme 2008 du crédit d'impôt recherche," Revue économique, Presses de Sciences-Po, volume 61, issue 2, pages 313-339.
• Hervé Defalvard & Stéphanie Laguérodie & François Legendre, 2010, "Une proposition simple d'aide au retour à l'emploi de chômeurs en fin de droits par « tuilage » des départs à la retraite," Revue de l'OFCE, Presses de Sciences-Po, volume 0, issue 2, pages 7-18.
• Benjamin Alarie & Finn Poschmann, 2010, "Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation," e-briefs, C.D. Howe Institute, number 98, Apr.
• Marie-Laure Breuillé & Skerdilajda Zanaj, 2010, "Mergers in Fiscal Federalism," INRA UMR CESAER Working Papers, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux, number 2010/6, Sep.
• Alan J. Auerbach & Michael P. Devereux, 2010, "Consumption and Cash-Flow Taxes in an International Setting," STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 03, May.
• Christian Keuschnigg & Evelyn Ribi, 2010, "Profit Taxation and Finance Constraints," CESifo Working Paper Series, CESifo, number 2914.
• Hendrik Vrijburg & Ruud A. De Mooij, 2010, "Enhanced Cooperation in an Asymmetric Model of Tax Competition," CESifo Working Paper Series, CESifo, number 2915.
• Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010, "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series, CESifo, number 2985.
• Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010, "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series, CESifo, number 3017.
• Dirk Schindler & Guttorm Schjelderup, 2010, "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series, CESifo, number 3034.
• Matthias Wrede, 2010, "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series, CESifo, number 3041.
• Taiji Furusawa & Kazumi Hori & Ian Wooton, 2010, "A Race beyond the Bottom: The Nature of Bidding for a Firm," CESifo Working Paper Series, CESifo, number 3049.
• Thomas Aronsson & Erkki Koskela, 2010, "Redistributive Income Taxation under Outsourcing and Foreign Direct Investment," CESifo Working Paper Series, CESifo, number 3051.
• Johannes Becker, 2010, "Strategic Trade Policy through the Tax System," CESifo Working Paper Series, CESifo, number 3066.
• Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010, "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series, CESifo, number 3076.
• Robert S. Chirinko & Daniel J. Wilson, 2010, "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series, CESifo, number 3121.
• Ferdinand Mittermaier & Johannes Rincke, 2010, "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series, CESifo, number 3197.
• David E. Wildasin, 2010, "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series, CESifo, number 3218.
• Johannes Becker & Marco Runkel, 2010, "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series, CESifo, number 3221.
• Benjamin Lockwood, 2010, "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series, CESifo, number 3226.
• Giampaolo Arachi & Valeria Bucci, 2010, "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series, CESifo, number 3261.
• Ralf Ewert & Rainer Niemann, 2010, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series, CESifo, number 3301.
• Anna Montén & Christian Thater, 2010, "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 17, issue 05, pages .11-20, October.
• Anna Montén & Joachim Ragnitz & Christian Thater & Birgit Friedrich & Felix John, 2010, "Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 56, February.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010, "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers, Swiss Economics, number 0022, Jul.
• Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010, "Competition and Welfare Effects of VAT Exemptions," Working Papers, Swiss Economics, number 0024, Sep, revised Oct 2010.
• Cristobal Marshall, 2010, "Is the Tax Credit for SME in Chile an Effective Policy to Boost Investment?," CID Working Papers, Center for International Development at Harvard University, number 46, Jul.
• Céline Azémar, 2010, "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, volume 43, issue 1, pages 232-253, February, DOI: 10.1111/j.1540-5982.2009.01570.x.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2010, "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics, Canadian Economics Association, volume 43, issue 2, pages 704-727, May, DOI: 10.1111/j.1540-5982.2010.01590.x.
• Ben Ferrett & Ian Wooton, 2010, "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics, Canadian Economics Association, volume 43, issue 3, pages 776-794, August, DOI: 10.1111/j.1540-5982.2010.01594.x.
• Elina De Simone & Salvatore Ercolano & Giuseppe Lucio Gaeta, 2010, "Una Prima Stima del Residuo Fiscale e del suo Effetto sulla Localizzazione delle Imprese in Cina," Working Papers, c.MET-05 - Centro Interuniversitario di Economia Applicata alle Politiche per L'industria, lo Sviluppo locale e l'Internazionalizzazione, number 1002, Mar.
• A. Gautier & D. Paolini, 2010, "Universal service financing in competitive postal markets: one size does not fit all," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 201014.
• Javier Ávila Mahecha & Ivonne León, 2010, "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Constanza Loreth Fajardo Calderon & Myriam Romero Restrepo & Carlos Andres Velez Romero, 2010, "Regimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-," Revista Criterio Libre, Universidad Libre - Sede Principal.
• J.A Giesecke & Tran Hoang Nhi, 2010, "A General Framework for Measuring VAT Compliance Rates," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-206, Aug.
• GAUTIER, Axel & PAOLINI, Dimitri, 2010, "Universal service financing in competitive postal markets : one size does not fill all," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2010032, Jul.
• Johannes Van Biesebroeck, 2010, "Bidding for Investment Projects: Smart Public Policy or Corporate Welfare?," Canadian Public Policy, University of Toronto Press, volume 36, issue s1, pages 31-48, April.
• Keuschnigg, Christian & Ribi, Evelyn, 2010, "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7626, Jan.
• Dewatripont, Mathias & Seabright, Paul, 2010, "Rational Crowd-Pleasing and Democratic Accountability," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7660, Jan.
• Brülhart, Marius & Bacher, Hans Ulrich, 2010, "Progressive Taxes and Firm Births," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7830, May.
• Magnac, Thierry & Selod, Harris & Gobillon, Laurent, 2010, "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8084, Oct.
• Lockwood, Ben, 2010, "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8122, Nov.
• Laurent Gobillon & Thierry Magnac & Harris Selod, 2010, "Do Unemployed Workers Benefit from Enterprise Zones ? The French Experience," Working Papers, Center for Research in Economics and Statistics, number 2010-45.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010, "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, volume 11, issue 2, pages 355-379, November.
• Giesecke, James A. & Nhi, Tran Hoang, 2010, "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, volume 21, issue 2, pages 156-173, April.
• Hines Jr., James R., 2010, "Income misattribution under formula apportionment," European Economic Review, Elsevier, volume 54, issue 1, pages 108-120, January.
• Becker, Johannes & Fuest, Clemens, 2010, "EU regional policy and tax competition," European Economic Review, Elsevier, volume 54, issue 1, pages 150-161, January.
• Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010, "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, volume 54, issue 1, pages 96-107, January.
• Plourde, André, 2010, "On properties of royalty and tax regimes in Alberta's oil sands," Energy Policy, Elsevier, volume 38, issue 8, pages 4652-4662, August.
• Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010, "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, volume 81, issue 1, pages 99-108, May.
• Neumark, David & Kolko, Jed, 2010, "Do enterprise zones create jobs? Evidence from California's enterprise zone program," Journal of Urban Economics, Elsevier, volume 68, issue 1, pages 1-19, July.
• Görlitz, Katja, 2010, "The effect of subsidizing continuous training investments -- Evidence from German establishment data," Labour Economics, Elsevier, volume 17, issue 5, pages 789-798, October.
• Grossmann, Volker & Strulik, Holger, 2010, "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, volume 94, issue 1-2, pages 87-101, February.
• Rochelle M. Edge & Jeremy B. Rudd, 2010, "General-Equilibrium Effects of Investment Tax Incentives," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2010-03, Feb.
• Morten Balling, Jan Marc Berk and Marc-Olivier Strauss-Kahn (ed.), 2010, "The Quest for Stability: the view of financial institutions," SUERF Studies, SUERF - The European Money and Finance Forum, number 2010/3, ISBN: ARRAY(0x7e12c8f8), May.
• Gobetti, Sérgio Wulff, 2010, "Estatais e ajuste fiscal: uma análise da contribuição das empresas federais para o equilíbrio macroeconômico," Revista Economia e Sociedade, Instituto de Economia, Universidade Estadual de Campinas (UNICAMP), volume 39, pages 1-31, May.
• Leonzio Rizzo & Laura Bertin, 2010, "Simulazione finanziaria della Legge delega 42/2009: una proposta di riparto e prime valutazioni," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 1-6, pages 105-125.
• Huihua Nie & Mingyue Fang & Tao Li, 2010, "China’s Value-Added Tax Reform, Firm Behavior and Performance," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 5, issue 3, pages 445-463, September.
• Annette Alstadsater & Knut Reidar Wangen, 2010, "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, volume 23, issue 2, pages 73-87, Autumn.
• Ellen R. McGrattan, 2010, "Capital taxation during the U.S. Great Depression," Staff Report, Federal Reserve Bank of Minneapolis, number 451.
• Ellen R. McGrattan, 2010, "Capital taxation during the U.S. Great Depression," Working Papers, Federal Reserve Bank of Minneapolis, number 670.
• Tatiana Malinina, 2010, "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
• Maria Kazakova & Alexandr Knobel & Ilya Sokolov, 2010, "Quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection," Research Paper Series, Gaidar Institute for Economic Policy, issue 134P.
• Lionel Desiage & Richard Duhautois & Dominique Redor, 2010, "Do Public Subsidies Have an Impact on New Firm Survival? An Empirical Study with French Data," Working Papers, HAL, number halshs-00809709.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010, "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers, Harvard Business School, number 10-112, Jun.
• Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010, "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series, Research Institute of Industrial Economics, number 833, May.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010, "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series, Research Institute of Industrial Economics, number 841, Jun, revised 22 Sep 2017.
• Wiberg, Magnus, 2010, "Corporate Tax Systems and the Location of Industry," Research Papers in Economics, Stockholm University, Department of Economics, number 2010:6, Apr.
• Aronsson, Thomas & Koskela, Erkki, 2010, "Redistributive Income Taxation, Outsourcing and Foreign Direct Investment," Umeå Economic Studies, Umeå University, Department of Economics, number 808, Jun.
• Södersten, Jan & Lindhe, Tobias, 2010, "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:4, May.
• Jacob, Martin, 2010, "Taxation, Dividends, and Share Repurchases: Taking Evidence Global," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:10, Sep.
• Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2010, "Mergers in Fiscal Federalism," CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University, number 37, Sep.
• John Creedy & Norman Gemmell, 2010, "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 193, issue 2, pages 109-130, June.
• Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010, "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles, Harvard University Department of Economics, number 8705900.
• Saez, Emmanuel & Chetty, Raj, 2010, "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles, Harvard University Department of Economics, number 9748526.
• Russell Thomson & Paul H. Jensen, 2010, "The Effects of Public Subsidies on R&D Employment: Evidence from OECD Countries," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2010n11, Jul.
• TODEROIU, Filon, 2010, "The macroeconomic context of the firms in Romania – benchmarks, evolutions and certain prospective evaluations," Working Papers of the Institute of Agricultural Economics, Institute of Agricultural Economics, number 100901, Sep.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez, 2013, "La Holding Estrategia Fiscal Para las Empresas Familiares," Revista Global de Negocios, The Institute for Business and Finance Research, volume 1, issue 1, pages 1-11.
• Francisco Jose May Hernandez, 2010, "La Efectividad Del Plan Nacional De Franquicias Para Las Mipyme En Mexico, Caso Municipio Benito Juarez, Quintana Roo," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 3, issue 2, pages 117-130.
• Galindo, Arturo & Meléndez Arjona, Marcela, 2010, "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 1716, Apr.
• Antón-Sarabia, Arturo & Hernández, Fausto, 2010, "VAT Collection and Social Security Contributions: Is There a Link?," IDB Publications (Working Papers), Inter-American Development Bank, number 4548, Mar.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010, "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 645, Oct.
• Iskandar Simorangkir & Justina Adamanti, 2010, "Peran Stimulus Fiskal Dan Pelonggaran Moneter Pada Perekonomian Indonesia Selama Krisis Finansial Global : Dengan Pendekatan Financial Computable General Equilibrium," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 13, issue 2, pages 165-186, October, DOI: https://doi.org/10.21098/bemp.v13i2.
• Iskandar Simorangkir & Justina Adamanti, 2010, "The Role Of Fiscal Stimulus And Monetary Easing In Indonesian Economy During Global Financial Crisis: Financial Computable General Equilibrium Approach," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 13, issue 2, pages 165-186, October, DOI: https://doi.org/10.21098/bemp.v13i2.
• Robert S. Chirinko & Daniel J. Wilson, 2010, "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers, Institut d'Economia de Barcelona (IEB), number 2010/2.
• Ferdinand Mittermaier & Johannes Rincke, 2010, "Do countries compensate firms for international wage differentials?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2010/54.
• Mariana Papatulica, 2010, "Impact of global financial crisis on the energy sector and EU policies to counter its effects," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 2, issue 3, September.
• Johannes Becker & Clemens Fuest, 2010, "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 51, issue 1, pages 171-186, February.
• Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010, "Corporate Tax Consolidation and Enhanced Cooperation in the European Union," Fiscal Studies, Institute for Fiscal Studies, volume 31, issue 4, pages 453-479, December, DOI: j.1475-5890.2010.00121.x.
• Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010, "Competition and Welfare Effects of VAT Exemptions," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0133, Sep.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010, "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0145, Nov.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010, "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5293, Oct.
• K.L. Glen Ueng & Horn-In Kuo, 2010, "Welfare Comparison between Specific and Ad Valorem Export Trade Policy the Case of Multi-Domestic Firms," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 6, issue 1, pages 17-32, January.
• Watanabe, Yuichi, 2010, "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 263, Dec.
• Chang Nam & Doina Radulescu, 2010, "Effects of corporate tax reform on optimum debt maturity," Annals of Finance, Springer, volume 6, issue 3, pages 369-389, July, DOI: 10.1007/s10436-009-0126-x.
• C. Bellak & M. Leibrecht & R. Stehrer, 2010, "The role of public policy in closing foreign direct investment gaps: an empirical analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 37, issue 1, pages 19-46, February, DOI: 10.1007/s10663-009-9107-6.
• Jannett Highfill & Michael McAsey, 2010, "Firm Metrics with Continuous R&D, Quality Improvement, and Cournot Quantities," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 16, issue 3, pages 243-256, August, DOI: 10.1007/s11294-010-9269-9.