Research classified by Journal of Economic Literature (JEL) codes

2011

• 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, number 1734.
• Boss, Alfred, 2011, "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers, Kiel Institute for the World Economy, 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 Chateau & 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 rate privileges for extraordinary income and the ," 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.
• 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, 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.