Research classified by Journal of Economic Literature (JEL) codes

2010

• 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.
• Nadja Dwenger & Viktor Steiner, 2009, "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 855.
• Nadja Dwenger, 2009, "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 924.
• Stefan Bach & Hermann Buslei, 2009, "The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 950.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2009, "The Incentives for Tax Planning," Research Papers, Stanford University, Graduate School of Business, number 2032, Jun.
• Hodler, Roland, 2009, "Industrial policy in an imperfect world," Journal of Development Economics, Elsevier, volume 90, issue 1, pages 85-93, September.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Outsourcing and optimal nonlinear taxation: A note," Economics Letters, Elsevier, volume 102, issue 2, pages 135-137, February.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2009, "Taxation and capital structure choice--Evidence from a panel of German multinationals," Economics Letters, Elsevier, volume 105, issue 3, pages 309-311, December.
• Martin, Xiumin & Novack, Garth & Pereira, Raynolde, 2009, "Firms’ share price reactions to The American Jobs Creation Act," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 18, issue 2, pages 141-151, DOI: 10.1016/j.intaccaudtax.2009.05.004.
• Desai, Mihir A. & Dharmapala, Dhammika, 2009, "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, volume 93, issue 5-6, pages 703-714, June.
• Onji, Kazuki, 2009, "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, volume 93, issue 5-6, pages 766-775, June.
• Dharmapala, Dhammika & Hines Jr., James R., 2009, "Which countries become tax havens?," Journal of Public Economics, Elsevier, volume 93, issue 9-10, pages 1058-1068, October.
• Görg, Holger & Molana, Hassan & Montagna, Catia, 2009, "Foreign direct investment, tax competition and social expenditure," International Review of Economics & Finance, Elsevier, volume 18, issue 1, pages 31-37, January.
• Dean Baker & Matthew Sherman, 2009, "Investment Bank Welfare? The Implicit Bank Subsidies in the Primary Dealer Credit Facility (PDCF) and the Term Securities Lending Facility (TSLF) Created by the Federal Reserve Board," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-09, Mar.
• Dean Baker, 2009, "Pay for Play? Tax Credits for Paid Time Off," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-13, Mar.
• Dean Baker & Rivka Deutsch, 2009, "The State and Local Drag on the Stimulus," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-17, May.
• Matthew Sherman, 2009, "The Alphabet Soup Explained: An Analysis of the Special Lending Facilities at the Federal Reserve," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-24, Jul.
• Matt Sherman & Nathan Lane, 2009, "Cut Loose: State and Local Layoffs of Public Employees in the Current Recession," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-32, Sep.
• Matt Sherman, 2009, "More Budget Belt-Tightening Means More Job Losses for States," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-34, Sep.
• Dean Baker & Travis McArthur, 2009, "The Value of the “Too Big to Fail” Big Bank Subsidy," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-36, Sep.
• Dean Baker, 2009, "Job Sharing: Tax Credits to Prevent Layoffs and Stimulate Employment," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-39, Oct.
• Escalante Fernández, José Juan & López Cardoza, Mónica Isabel, 2009, "La subasta de activos financieros como estrategia para la reducción del costo de rescates bancarios originados por las crisis financieras," Entelequia. Revista Interdisciplinar, Entelequia y Servicios Académicos Intercontinentales SL, issue 9, pages 1-36, Spring.
• Conefrey, Thomas & FitzGerald, John, 2009, "The Macro-Economic Impact of Changing the Rate of Corporation Tax," Papers, Economic and Social Research Institute (ESRI), number WP273, Jan.
• Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2009, "International taxation and multinational firm location decisions," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 356, Feb.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009, "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers, European University Institute, number ECO2009/15.
• Augusta Badriotti, 2009, "L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa?," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 1-2, pages 5-26.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2009, "La riforma italiana della tassazione delle imprese e i suoi effetti sulle decisioni di investimento," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 3-4, pages 91-113.
• Angelo Castaldo & Gianpaolo Crudo, 2009, "Corporate governance e sistema fiscale: discriminazione tra azionisti," STUDI ECONOMICI, FrancoAngeli Editore, volume 0, issue 98, pages 23-57.
• Martin Gregor & Dalibor Roháč, 2009, "The Optimal State Aid Control: No Control," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, volume 3, issue 1, pages 093-113, March.
• Tomáš Havránek, 2009, "Subsidy Competition for FDI: Fierce or Weak?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2009/07, Feb, revised Feb 2009.
• Martin Gregor & Dalibor Roháč, 2009, "The Optimal State Aid Control: No Control," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2009/14, Mar, revised Mar 2009.
• Hovick Shahnazarian, 2009, "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, volume 22, issue 1, pages 21-30, Spring.
• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009, "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers, VATT Institute for Economic Research, number 9.
• Robert S. Chirinko & Daniel J. Wilson, 2009, "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series, Federal Reserve Bank of San Francisco, number 2009-29.
• Raj Chetty & Kory Kroft & Adam Looney, 2009, "Salience and taxation: theory and evidence," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2009-11.
• Alison Felix & James R. Hines, 2009, "Corporate taxes and union wages in the United States," Regional Research Working Paper, Federal Reserve Bank of Kansas City, number RRWP 09-02.
• Allen Huang & Benjamin Liu, 2009, "The Goods and Services Tax (GST) and Bank Mortgage Costs: Empirical Evidence," Discussion Papers in Finance, Griffith University, Department of Accounting, Finance and Economics, number finance:200914.
• Allen Huang & Benjamin Liu, 2009, "The Goods and Services Tax (GST) and Non-Bank Lender Mortgage Costs: Empirical Evidence," Discussion Papers in Finance, Griffith University, Department of Accounting, Finance and Economics, number finance:200915.
• Andrew Kato & Sumner La Croix & James Mak, 2009, "Small State, Giant Tax Credits: Hawaii’s Leap into High Technology Development," Working Papers, University of Hawaii at Manoa, Department of Economics, number 200914, Oct.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009, "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print, HAL, number halshs-00442818, Oct.
• N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009, "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers, Harvard Business School, number 09-140, Jun.
• Asoni, Andrea & Sanandaji, Tino, 2009, "Taxation and the Quality of Entrepreneurship," Working Paper Series, Research Institute of Industrial Economics, number 813, Nov, revised 30 Oct 2013.
• Lund, Diderik, 2009, "Rent Taxation for Nonrenewable Resources," Memorandum, Oslo University, Department of Economics, number 01/2009, Jan.
• Lund, Diderik, 2009, "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum, Oslo University, Department of Economics, number 12/2009, Jun.
• Biørn, Erik, 2009, "Capital Decay and Tax Distortions: How to Abandon Exponential Decay and Benefit from It," Memorandum, Oslo University, Department of Economics, number 27/2009, Dec.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," Umeå Economic Studies, Umeå University, Department of Economics, number 784, Oct.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Outsourcing, Public Input Provision and Policy Cooperation," Umeå Economic Studies, Umeå University, Department of Economics, number 799, Dec.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:5, May.
• Onder, Ali Sina & Schlunk, Herwig, 2009, "Elderly Migration, State Taxes, and What They Reveal," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:12, Sep.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Uppsala University, Department of Economics, number 2009:7, May.
• Eggert, Wolfgang & Itaya, Jun-ichi, 2009, "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," Discussion paper series. A, Graduate School of Economics and Business Administration, Hokkaido University, number 214, Oct.
• Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009, "Optimal Taxation in Theory and Practice," Scholarly Articles, Harvard University Department of Economics, number 4263739.
• Looney, Adam & Kroft, Kory & Chetty, Raj, 2009, "Salience and Taxation: Theory and Evidence," Scholarly Articles, Harvard University Department of Economics, number 9748525.
• Chia-Hui Huang & Chih-Hai Yang, 2009, "Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd09-102, Dec.
• Russell Thomson, 2009, "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2009n10, Apr.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate tax competition between firms," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/19.
• Osiris J. Parcero, 2009, "Optimal country's policy towards multinationals when local regions can choose between firm-specific and non-firm-specific policies," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/34.
• Alexander Haupt & Tim Krieger, 2009, "The role of mobility in tax and subsidy competition," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/37.
• Pierre Mohnen & Boris Lokshin, 2009, "What does it take for and R&D tax incentive policy to be effective?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/9.
• Toshihiko Mukoyama, 2009, "On the Establishment Dynamics in the United States and Japan," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 09-E-16, Jul.
• Toshihiko Mukoyama, 2009, "On the Establishment Dynamics in the United States and Japan," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 27, issue 1, pages 53-74, November.
• Mr. Alexander D Klemm, 2009, "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers, International Monetary Fund, number 2009/021, Jan.
• Mr. Alexander D Klemm & Stefan van Parys, 2009, "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers, International Monetary Fund, number 2009/136, Jul.
• Sven P. Jost, 2009, "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2009-21, Sep.
• Rodrigo Cerda; Diego Saravia. & Diego Saravia., 2009, "Corporate tax, firm destruction and capital stock accumulation: Evidence from Chilean plants," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 364.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4196, May.
• Pflüger, Michael P. & Suedekum, Jens, 2009, "Subsidizing Firm Entry in Open Economies," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4384, Aug.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Outsourcing, Public Input Provision and Policy Cooperation," IZA Discussion Papers, Institute of Labor Economics (IZA), number 4662, Dec.
• Horst Feldmann, 2009, "Government size and unemployment:evidence from developing countries," Journal of Developing Areas, Tennessee State University, College of Business, volume 43, issue 1, pages 315-330, September.
• Xiuyun Cai, 2009, "Choice of the Path of Fiscal and Monetary Policy Coordination in China," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 5, issue 3, pages 211-224, September.
• Césaire Meh & Yaz Terajima, 2009, "Uninsurable investment risks and capital income taxation," Annals of Finance, Springer, volume 5, issue 3, pages 521-541, June, DOI: 10.1007/s10436-008-0112-8.
• Paolo Panteghini, 2009, "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 1, pages 59-81, February, DOI: 10.1007/s10797-007-9055-7.
• Alfons Weichenrieder, 2009, "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 3, pages 281-297, June, DOI: 10.1007/s10797-008-9068-x.
• Thiess Buettner & Georg Wamser, 2009, "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 3, pages 298-320, June, DOI: 10.1007/s10797-008-9063-2.
• Charles McLure, 2009, "Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 3, pages 395-414, June, DOI: 10.1007/s10797-008-9096-6.
• Annette Alstadsæter & Erik Fjærli, 2009, "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 4, pages 571-604, August, DOI: 10.1007/s10797-009-9107-2.
• Eren Inci, 2009, "R&D tax incentives: a reappraisal," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 6, pages 797-821, December, DOI: 10.1007/s10797-008-9091-y.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009, "Bilateral effective tax rates and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 6, pages 822-849, December, DOI: 10.1007/s10797-008-9092-x.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009, "Firm-specific forward-looking effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 6, pages 850-870, December, DOI: 10.1007/s10797-009-9124-1.
• Andrew Toole & Calum Turvey, 2009, "How does initial public financing influence private incentives for follow-on investment in early-stage technologies?," The Journal of Technology Transfer, Springer, volume 34, issue 1, pages 43-58, February, DOI: 10.1007/s10961-007-9074-7.
• Rufin Baghana & Pierre Mohnen, 2009, "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, volume 33, issue 1, pages 91-107, June, DOI: 10.1007/s11187-009-9180-z.
• Peter Birch Sørensen, 2009, "The Theory of Optimal Taxation: New Developments and Policy Relevance," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2009-09, Apr.
• Sigitas Karpavicius, 2009, "The Effects of Fiscal Instruments on the Economy of Lithuania," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 4, Apr.
• David Joulfaian, 2009, "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 6, issue 2, pages 227-244, December.
• Dischinger, Matthias & Riedel, Nadine, 2009, "There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Discussion Papers in Economics, University of Munich, Department of Economics, number 10976, Aug.
• Haufler, Andreas & Stähler, Frank, 2009, "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics, University of Munich, Department of Economics, number 11120, Nov.
• Patrice Pieretti & Skerdilajda Zanaj, 2009, "On tax competition, public goods provision and jurisdictions' size," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 09-14.
• Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009, "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche, CIRPEE, number 0943.
• Caterina Liesegang & Marco Runkel, 2009, "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 09028, Aug.
• Matthias Wrede, 2009, "Multinational Capital Structure and Tax Competition," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 200934.
• Rüdiger Pethig & Frieder Kolleß, 2009, "Asymmetric capital-tax competition, unemployment and losses from capital market integration," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 200940.
• Matthias Wrede, 2009, "Asymmetric Tax Competition with Formula Apportionment," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 200943.
• Robert S. Pindyck, 2009, "The Economic and Policy Consequences of Catastrophes," Working Papers, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research, number 0912, Sep.
• Jean-François Tremblay, 2009, "Business Taxation and Venture-Capital-Financed Innovation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 2, pages 141-161, June, DOI: 10.1628/001522109X466545.