Research classified by Journal of Economic Literature (JEL) codes

2010

• 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.
• Vila Alonso, Mercedes & Ferro Soto, Carlos & Guisado González, Manuel, 2010, "Innovación, financiación pública y tamaño empresarial," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• 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(0x7341c388), 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.
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2010, "How labor market rigidities shape business taxation in a global economy ?," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1028.
• 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, IZA Network @ LISER, 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.
• Jean-François Tremblay, 2010, "Taxation and skills investment in frictional labor markets," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 1, pages 52-66, February, DOI: 10.1007/s10797-008-9102-z.
• Johannes Becker & Clemens Fuest, 2010, "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 2, pages 174-192, April, DOI: 10.1007/s10797-009-9112-5.
• Doina Radulescu & Michael Stimmelmayr, 2010, "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 2, pages 193-215, April, DOI: 10.1007/s10797-009-9113-4.
• Johannes Becker & Clemens Fuest, 2010, "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 3, pages 217-235, June, DOI: 10.1007/s10797-009-9121-4.
• Alexander Klemm, 2010, "Causes, benefits, and risks of business tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 3, pages 315-336, June, DOI: 10.1007/s10797-010-9135-y.
• Stefan Parys & Sebastian James, 2010, "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 4, pages 400-429, August, DOI: 10.1007/s10797-010-9140-1.
• Ben Ferrett & Ian Wooton, 2010, "Tax competition and the international distribution of firm ownership: an invariance result," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 5, pages 518-531, October, DOI: 10.1007/s10797-009-9126-z.
• Thiess Buettner & Clemens Fuest, 2010, "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 6, pages 686-698, December, DOI: 10.1007/s10797-010-9155-7.

2009

• Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009, "Taxing Capital? Not a Bad Idea after All!," American Economic Review, American Economic Association, volume 99, issue 1, pages 25-48, March.
• Stephen F. Hamilton, 2009, "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, volume 99, issue 1, pages 458-471, March.
• Antonio M. Bento & Lawrence H. Goulder & Mark R. Jacobsen & Roger H. von Haefen, 2009, "Distributional and Efficiency Impacts of Increased US Gasoline Taxes," American Economic Review, American Economic Association, volume 99, issue 3, pages 667-699, June.
• Raj Chetty & Adam Looney & Kory Kroft, 2009, "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, volume 99, issue 4, pages 1145-1177, September, DOI: 10.1257/aer.99.4.1145.
• Robin Boadway & Motohiro Sato, 2009, "Optimal Tax Design and Enforcement with an Informal Sector," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 1, pages 1-27, February.
• Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009, "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 1, pages 181-203, February.
• Shanjun Li & Christopher Timmins & Roger H. von Haefen, 2009, "How Do Gasoline Prices Affect Fleet Fuel Economy?," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 2, pages 113-137, August.
• Glenn Ellison & Sara Fisher Ellison, 2009, "Tax Sensitivity and Home State Preferences in Internet Purchasing," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 2, pages 53-71, August.
• Michael Keen, 2009, "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, volume 47, issue 1, pages 159-170, March.
• Michael Broer, 2009, "Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 129, issue 3, pages 391-413, DOI: 10.3790/schm.129.3.391.
• Boadway, Robin & Keen, Michael, 2009, "Theoretical Perspectives on Resource Tax Design," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273692, Jan, DOI: 10.22004/ag.econ.273692.
• Diderik Lund, 2009, "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, volume 1, issue 1, pages 287-307, September.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2009, "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 paper0910, Aug.
• Enzo Mignarri, 2009, "The amendments to the taxation of financial instruments," BANCARIA, Bancaria Editrice, volume 9, pages 59-64, September.
• Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009, "Inefficient lock-in and subsidy competition," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 070, Mar.
• Hyun-Ju Koh & Ferdinand Mittermaier, 2009, "The winner gives it all: Unions, tax competition and offshoring," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 079, Aug.
• Césaire Meh & Yaz Terajima, 2009, "Uninsurable Investment Risks and Capital Income Taxation," Staff Working Papers, Bank of Canada, number 09-3, DOI: 10.34989/swp-2009-3.
• Richard T. Gretz & Jannett Highfill & Robert C. Scott, 2009, "Strategic Research And Development Policy: Societal Objectives And The Corporate Welfare Argument," Contemporary Economic Policy, Western Economic Association International, volume 27, issue 1, pages 28-45, January, DOI: 10.1111/j.1465-7287.2008.00109.x.
• Harry P. Huizinga & Johannes Voget, 2009, "International Taxation and the Direction and Volume of Cross‐Border M&As," Journal of Finance, American Finance Association, volume 64, issue 3, pages 1217-1249, June, DOI: 10.1111/j.1540-6261.2009.01463.x.
• Michael Overesch & Georg Wamser, 2009, "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, volume 32, issue 12, pages 1657-1684, December, DOI: 10.1111/j.1467-9701.2009.01174.x.
• Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009, "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, volume 32, issue 1, pages 77-110, January, DOI: 10.1111/j.1467-9701.2009.01158.x.
• Céline Azémar & Gregory Corcos, 2009, "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, volume 32, issue 9, pages 1291-1318, September, DOI: 10.1111/j.1467-9701.2009.01210.x.
• Leon Bettendorf & Albert van der Horst & Ruud A. De Mooij, 2009, "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," The World Economy, Wiley Blackwell, volume 32, issue 9, pages 1319-1347, September, DOI: 10.1111/j.1467-9701.2009.01211.x.
• S. Gruber & L. Marattin, 2009, "Taxation, Infrastructure, and Endogenous Trade Costs in New Economic Geography," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 668, Apr.
• O. Amerighi & G. De Feo, 2009, "Is Competition for FDI Bad for Regional Welfare?," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 680, Oct.
• Johannes Becker & Clemens Fuest, 2009, "EU Regional Policy and Tax Competition," Working Papers, Oxford University Centre for Business Taxation, number 0902.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009, "Corporate Taxation and Multinational Activity," Working Papers, Oxford University Centre for Business Taxation, number 0904.
• Johannes Becker & Clemens Fuest, 2009, "Optimal tax policy when firms are internationallly mobile," Working Papers, Oxford University Centre for Business Taxation, number 0907.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2009, "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers, Oxford University Centre for Business Taxation, number 0908.
• Michael P. Devereux & Christian Keuschnigg, 2009, "The Distorting Arm’s Length Principle," Working Papers, Oxford University Centre for Business Taxation, number 0910.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate Tax Competition between Firms," Working Papers, Oxford University Centre for Business Taxation, number 0912.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0914.
• Daniel N. Shaviro, 2009, "Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules," Working Papers, Oxford University Centre for Business Taxation, number 0915.
• Christian Keuschnigg & Evelyn Ribi, 2009, "Profit Taxation and Finance Constraints," Working Papers, Oxford University Centre for Business Taxation, number 0916.
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009, "The Direct Incidence of Corporate Income Tax on Wages," Working Papers, Oxford University Centre for Business Taxation, number 0917.
• Thiess Buettner & Georg Wamser, 2009, "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers, Oxford University Centre for Business Taxation, number 0918.
• Michael P. Devereux, 2009, "Taxing Risky Investment," Working Papers, Oxford University Centre for Business Taxation, number 0919.
• Giorgia Maffini & Socrates Mokkas, 2009, "Profit Shifting and Measured Productivity of Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0920.
• Matthias Dischinger & Nadine Riedel, 2009, "There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Working Papers, Oxford University Centre for Business Taxation, number 0923.
• Giorgia Maffini, 2009, "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers, Oxford University Centre for Business Taxation, number 0925.
• Johannes Becker & Clemens Fuest, 2009, "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers, Oxford University Centre for Business Taxation, number 0930.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0931.
• Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009, "Corporate tax harmonization in the EU," Working Papers, Oxford University Centre for Business Taxation, number 0932.
• Denis Carré & Nadine Levratto, 2009, "Politique industrielle et PME : nouvelle politique et nouveaux outils?," Revue d'économie industrielle, De Boeck Université, volume 0, issue 2, pages 9-30.
• Michel Mignolet, 2009, "Promotion de l'investissement : quelle politique mettre en œuvre ?," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 1, pages 179-186.
• Bev Dahlby & Michael Smart & Benjamin Dachis, 2009, "New Housing and the Harmonized Sales Tax: Lessons from Ontario," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 119, October.
• Alexandre Laurin, 2009, "Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 284, March.
• Duanjie Chen & Jack M. Mintz, 2009, "The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 295, September.
• Holger Strulik & Volker Grossmann, 2008, "Should Continued Family Firms Face Lower Taxes than other Estates?," CESifo Working Paper Series, CESifo, number 2235.
• Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009, "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series, CESifo, number 2517.
• Annette Alstadsæter & Erik Fjaerli, 2009, "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series, CESifo, number 2530.
• Michael Overesch & Johannes Rincke, 2009, "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," CESifo Working Paper Series, CESifo, number 2535.
• Lars P. Feld & Jost Henrich Heckemeyer, 2009, "FDI and Taxation: A Meta-Study," CESifo Working Paper Series, CESifo, number 2540.
• Alexander Haupt & Tim Krieger, 2009, "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series, CESifo, number 2555.
• Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009, "Inefficient Lock-in and Subsidy Competition," CESifo Working Paper Series, CESifo, number 2592.
• Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009, "The Taxation of Passive Foreign Investment - Lessons from German Experience," CESifo Working Paper Series, CESifo, number 2624.
• Thor Olav Thoresen, 2009, "Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague," CESifo Working Paper Series, CESifo, number 2633.
• Tobias Lindhe & Jan Södersten, 2009, "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series, CESifo, number 2652.
• Francesco Menoncin & Paolo Panteghini, 2009, "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series, CESifo, number 2674.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2009, "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series, CESifo, number 2685.
• Caterina Liesegang & Marco Runkel, 2009, "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series, CESifo, number 2747.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series, CESifo, number 2756.
• Thomas Aronsson & Erkki Koskela, 2009, "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," CESifo Working Paper Series, CESifo, number 2776.
• Rüdiger Pethig & Frieder Kolleß, 2009, "Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration," CESifo Working Paper Series, CESifo, number 2795.
• Thiess Büttner & Clemens Fuest, 2009, "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series, CESifo, number 2798.
• Johannes Becker & Clemens Fuest, 2009, "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series, CESifo, number 2854.
• Matthias Dischinger & Nadine Riedel, 2009, "There's no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," CESifo Working Paper Series, CESifo, number 2866.
• Andreas Haufler & Frank Stähler, 2009, "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series, CESifo, number 2867.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series, CESifo, number 2879.
• Marko Köthenbürger & Michael Stimmelmayr, 2009, "Corporate Taxation and Corporate Governance," CESifo Working Paper Series, CESifo, number 2881.
• Thomas Aronsson & Erkki Koskela, 2009, "Outsourcing, Public Input Provision and Policy Cooperation," CESifo Working Paper Series, CESifo, number 2886.
• Johannes Becker, 2009, "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series, CESifo, number 2899.
• Christa Hainz & Hendrik Hakenes, 2009, "The Politician and his Banker – How to Efficiently Grant State Aid," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 71.
• Sabrina Dorn, 2009, "Monte-Carlo Simulations Revised: A Reply to Arqus," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Lorenzo Revuelto Taboada & Rafael Fernández Guerrero, 2009, "Análisis Y Resultados De Un Modelo De Evaluación, Apoyo Y Mejora De Proyectos Empresariales Impulsados Por Jóvenes Emprendedores," Estudios Gerenciales, Universidad Icesi.
• James Giesecke & Nhi Hoang Tran, 2009, "Modelling Value-Added Tax in the Presence of Multiproduction and Differentiated Exemptions," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-182, Feb.
• PIERETTI, Patrice & ZANAJ, Skerdilajda, 2009, "On tax competition, public goods provision and jurisdictions’ size," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2009012, Mar.
• BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009, "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2009067, Nov.
• Ruud de Mooij & M.P. Devereux, 2009, "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 128, Jul.
• Leon Bettendorf & Albert van der Horst & Ruud de Mooij & Hendrik Vrijburg, 2009, "Corporate tax consolidation and enhanced cooperation in the European Union," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 132, Nov.
• Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz, 2009, "Corporate tax harmonization in the EU," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 133, Nov.
• Vandenbussche, Hylke & Crabbé, Karen, 2009, "Are Your Firm's Taxes Set in Warsaw? Spatial Tax Competition in Europe," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7159, Feb.
• Devereux, Michael & Keuschnigg, Christian, 2009, "The Distorting Arm's Length Principle," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7375, Jul.
• Keuschnigg, Christian & Ribi, Evelyn, 2009, "Profit Taxation and Finance Constraints," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7433, Aug.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2009, "The Effects of Fiscal Incentives for R & D in Spain," DEE - Working Papers. Business Economics. WB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa, number wb092302, Mar.