Research classified by Journal of Economic Literature (JEL) codes

2009

• 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, IZA Network @ LISER, number 4196, May.
• Pflüger, Michael P. & Suedekum, Jens, 2009, "Subsidizing Firm Entry in Open Economies," IZA Discussion Papers, IZA Network @ LISER, number 4384, Aug.
• Aronsson, Thomas & Koskela, Erkki, 2009, "Outsourcing, Public Input Provision and Policy Cooperation," IZA Discussion Papers, IZA Network @ LISER, 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.
• Ferdinand Mittermaier, 2009, "The Role of Firm Ownership in Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 3, pages 297-312, September, DOI: 10.1628/001522108X477787.
• Thomas Rixen & Peter Schwarz, 2009, "Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 4, pages 442-471, December, DOI: 10.1628/001522108X486589.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009, "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 09073, Oct, DOI: 10.1016/j.jpubeco.2010.10.008.
• Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2009, "Understanding US Corporate Tax Losses," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 23".
• David Kelly, 2009, "Subsidies to Industry and the Environment," NBER Working Papers, National Bureau of Economic Research, Inc, number 14999, May.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2009, "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," NBER Working Papers, National Bureau of Economic Research, Inc, number 15023, Jun.
• N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009, "Optimal Taxation in Theory and Practice," NBER Working Papers, National Bureau of Economic Research, Inc, number 15071, Jun.
• Kevin S. Markle & Douglas Shackelford, 2009, "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15091, Jun.
• John R. Graham & Hyunseob Kim, 2009, "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 15177, Jul.
• James R. Hines, Jr., 2009, "Income Misattribution under Formula Apportionment," NBER Working Papers, National Bureau of Economic Research, Inc, number 15185, Jul.
• Jed Kolko & David Neumark, 2009, "Do Some Enterprise Zones Create Jobs?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15206, Aug.
• R. Alison Felix & James R. Hines, Jr., 2009, "Corporate Taxes and Union Wages in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 15263, Aug.
• Vera Kononova & John Whalley, 2009, "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 15615, Dec.
• Pyotr Vilensky & Sergey Smolyak, 2009, "Paradoxical Behavior of Production Sharing Participant," Journal of the New Economic Association, New Economic Association, issue 1-2, pages 150-159.
• Peter C. Dawson & Stephen M. Miller, 2009, "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers, University of Nevada, Las Vegas , Department of Economics, number 0901, Jan.
• S. Quantin & S. Raspiller & S. Serravalle, 2009, "Intrafirm trade, taxation and transfer pricing: evidence from French data," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2009-07.
• Graham, John R. & Kim, Hyunseob, 2009, "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, volume 62, issue 3, pages 413-427, September, DOI: 10.17310/ntj.2009.3.04.
• Randall S. Jones, 2009, "Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing," OECD Economics Department Working Papers, OECD Publishing, number 671, Feb, DOI: 10.1787/226518762318.
• Jens Høj, 2009, "How to Reform the Belgian Tax System to Enhance Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 741, Dec, DOI: 10.1787/218662261017.
• Jens Høj, 2009, "Comment réformer le système fiscal belge afin de renforcer l'expansion économique," OECD Economics Department Working Papers, OECD Publishing, number 741, Dec, DOI: 10.1787/218613767672.
• Sucala Lucia & Vladu Alina Beattrice & Fekete Szilveszter & Fatacean Gheorghe, 2009, "Social Welfare And Taxation Effects On Insurance. An International Empirical Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1176-1181, May.
• Victoria Osuna, 2009, "Should we tax overtime, subsidize the wage or subsidize employment?," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 09.03, Feb.
• Alexander Haupt & Tim Krieger, 2009, "The role of mobility in tax and subsidy competition," Working Papers CIE, Paderborn University, CIE Center for International Economics, number 21, Feb.
• Giesecke, James A. & Tran, Nhi Hoang, 2009, "Modelling value-added tax in the presence of multiproduction and differentiated exemptions," MPRA Paper, University Library of Munich, Germany, number 13914, Mar.
• Jin, Zhong & Teahan, Brittany, 2009, "Iowa’s Tax Incentive Programs Used by Biofuel Producers Tax Credits Program Evaluation Study," MPRA Paper, University Library of Munich, Germany, number 14795, Mar.
• Szarowska, Irena, 2009, "Stav harmonizace daně z přidané hodnoty v Evropské unii
  [Status of harmonization of VAT in the European Union]," MPRA Paper, University Library of Munich, Germany, number 19935.
• Varma, Vijaya Krushna Varma, 2009, "Top tax system: a common taxation system for all nations," MPRA Paper, University Library of Munich, Germany, number 26839, May, revised 05 Oct 2010.
• Grady, Patrick, 2009, "The Conservative GST Cut Has Catalyzed Sales Tax Harmonization," MPRA Paper, University Library of Munich, Germany, number 59021, Sep.
• Dietrich, Maik, 2009, "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung
  [Impacts of European Group Taxation]," MPRA Paper, University Library of Munich, Germany, number 59870.
• Jana Skálová & Tomáš Podškubka, 2009, "Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 19-39, DOI: 10.18267/j.efaj.71.
• Tomáš Havránek, 2009, "The supply of foreign direct investment incentives: subsidy competition in an oligopolistic framework," Prague Economic Papers, Prague University of Economics and Business, volume 2009, issue 2, pages 131-155, DOI: 10.18267/j.pep.346.
• Jarmila Zimmermannová, 2009, "Dopady zdanění elektřiny, zemního plynu a pevných paliv na odvětví OKEČ v české republice
  [The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2009, issue 2, pages 213-231, DOI: 10.18267/j.polek.682.
• Květa Kubátová & Lucie Říhová, 2009, "Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD
  [Regression analysis of factors influencing corporate tax revenues in OECD countries]," Politická ekonomie, Prague University of Economics and Business, volume 2009, issue 4, pages 451-470, DOI: 10.18267/j.polek.693.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 251, Aug.
• Robin Boadway & Michael Keen, 2009, "Theoretical Perspectives On Resource Tax Design," Working Paper, Economics Department, Queen's University, number 1206, Jan.
• Helena Blazic & Mira Dimitric, 2009, "The reduced VAT rate for small business in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 27, issue 1, pages 83-114.
• Takalo, Tuomas, 2009, "Rationales and Instruments for Public Innovation Policies," Discussion Papers, The Research Institute of the Finnish Economy, number 1185.
• Tanayama, Tanja & Ylä-Anttila, Pekka, 2009, "Tax Incentives as Innovation Policy Tool," Discussion Papers, The Research Institute of the Finnish Economy, number 1189.
• Deschryvere, Matthias, 2009, "Mobility of Corporate Headquarter Functions: A Literature Review," Discussion Papers, The Research Institute of the Finnish Economy, number 1203.
• Damien Ientile & Jacques Mairesse, 2009, "A policy to boost R&D: Does the R&D tax credit work?," EIB Papers, European Investment Bank, Economics Department, number 6/2009, Dec.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2009, "Evaluating the impact of public subsidies on a firm’s performance: a two-stage quasi-experimental approach," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 16, pages 143-165.
• Chris Schilling & James Giesecke, 2009, "Short term gain, long term pain? Impact of New Zealand's fiscal stimulus : A dynamic general equilibrium analysis," NZIER Working Paper, New Zealand Institute of Economic Research, number 2009/3, May.
• Simon Loretz & Padraig J. Moore, 2009, "Corporate tax competition between firms," Working Papers in Economics, University of Salzburg, number 2009-3, Nov.
• Sven P. Jost, 2009, "Transfer Pricing Risk Awareness of Multinational Corporations: Evidence from a Global Survey," Working Papers in Economics, University of Salzburg, number 2009-6, Dec.
• NICOLESCU Ovidiu, 2009, "Strategic directions focused on SMEs for the way out of crisis," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1 Special, pages 17-22, July.
• Daniel Brou & Michele Ruta, 2009, "On the Political Substitutability between Tariffs and Subsidies," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 145, issue IV, pages 405-410, December.
• Rüdiger Pethig & Frieder Kolleß, 2009, "Asymmetric capital-tax competition, unemployment and losses from capital market integration," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 137-09.
• Peter Nicholson, 2009, "Innovation and Business Strategy: Why Canada Falls Short," International Productivity Monitor, Centre for the Study of Living Standards, volume 18, pages 51-71, Spring.
• Jorge Niosi, 2009, "Bridging Canadian Technology SMEs Over the Valley of Death," International Productivity Monitor, Centre for the Study of Living Standards, volume 18, pages 80-84, Spring.
• Ian A. Stewart, 2009, "Some Reflections on the Expert Panel Report on Business Innovation in Canada," International Productivity Monitor, Centre for the Study of Living Standards, volume 18, pages 85-88, Spring.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009, "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), number 200923, Oct, revised Nov 2009.
• Junseok Hwang & Dongook Choi & Jongeun Oh & Yeonbae Kim, 2009, "Competition in the Korean Internet Portal Market: Network Effects, Profit, and Market Efficiency," TEMEP Discussion Papers, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), number 200925, Oct, revised Nov 2009.
• Frank Fossen & Viktor Steiner, 2009, "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, volume 36, issue 3, pages 487-513, June, DOI: 10.1007/s00181-008-0208-z.
• Dieter Schneider, 2009, "„Finanzierungsneutralität der Besteuerung“ als politischer Wunsch und als Widersprüchlichkeit in der erklärenden Theorie, oder: Quo vadis, Arqus?," Schmalenbach Journal of Business Research, Springer, volume 61, issue 2, pages 126-137, March, DOI: 10.1007/BF03372817.
• Erik Fjærli & Arvid Raknerud, 2009, "The investment and financing decisions of closely held firms when there is a tax on the equity premium," Discussion Papers, Statistics Norway, Research Department, number 594, Sep.
• Per Engstrom & Bertil Holmlund, 2009, "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, volume 41, issue 19, pages 2419-2430, DOI: 10.1080/00036840701765452.
• Seppo Kari & Hanna Karikallio & Jari Vainiomäki, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0973, Aug.
• Christina Elschner & Werner Vanborren, 2009, "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 14, Apr, revised Apr 2009.
• Gaetan Nicodeme, 2009, "Corporate Income Tax and Economic Distortions," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 15, Apr.
• Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2009, "International Taxation and Multinational Firm Location Decisions," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 16, Apr, revised Apr 2009.
• Ruud de Mooij & Michael P. Devereux, 2009, "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 17, May.
• Ruud de Mooij & Michael P. Devereux, 2009, "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 28, May.
• Reckon, 2009, "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0029, Sep.
• European Commission, 2009, "Taxes in Europe Database," Taxes in Europe Database, Directorate General Taxation and Customs Union, European Commission, number 0001, Jun, revised Jun 2020.
• European Commission, 2009, "Taxation trends in the European Union: 2009 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2009, Jun.
• Eva Sopková, 2009, "Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 2, issue 2, pages 87-94, December.
• Daniel J. Wilson, 2009, "Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits," The Review of Economics and Statistics, MIT Press, volume 91, issue 2, pages 431-436, May.
• Mihir A Desai & Dhammika Dharmapala, 2009, "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, volume 91, issue 3, pages 537-546, August.
• Auriol, Emmanuelle & Walters, Michael, 2009, "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers, Toulouse School of Economics (TSE), number 09-110, Nov.
• Francesco Menoncin & Paolo Panteghini, 2009, "Retrospective Capital Gains taxation in the real world," Working Papers, University of Brescia, Department of Economics, number 0910.
• Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2009, "Optimal investment and financial strategies under tax rate uncertainty," Working Papers, University of Brescia, Department of Economics, number 0912.
• Baghana, Rufin & Mohnen, Pierre, 2009, "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Quebec," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2009-001.
• Mohnen, Pierre & Lokshin, Boris, 2009, "What does it take for an R&D tax incentive policy to be effective?," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2009-014.
• Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner, 2009, "Corporate Taxation, Debt Financing and Foreign Plant Ownership," University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen, number 2009-01, Feb.
• Christian Keuschnigg & Evelyn Ribi, 2009, "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen, number 2009-05, Mar.
• Christian Keuschnigg & Michael P. Devereux, 2009, "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen, number 2009-20, Aug.
• Charles Bérubé & Pierre Mohnen, 2009, "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 42, issue 1, pages 206-225, February, DOI: 10.1111/j.1540-5982.2008.01505.x.
• Hrvoje Šimović, 2009, "Effective Corporate Income Tax Burden in Croatia," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 0902, Feb.
• Hrvoje Šimoviæ, 2009, "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 12, issue 2, pages 107-121, November.
• Dwenger, Nadja & Steiner, Viktor, 2009, "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 61.
• Dwenger, Nadja, 2009, "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 93.
• Kramer, Frank, 2009, "Symmetric cash flow-taxation and cross-border investments," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2009-03.
• Leibrecht, Markus & Bellak, Christian & Wild, Michael, 2009, "Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2009,19.
• Homburg, Stefan, 2009, "AWD - ein deutscher Anwendungsfall für Marks & Spencer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 350-353.
• Eichfelder, Sebastian & Schorn, Michael, 2009, "Tax compliance costs: a business administration perspective," Discussion Papers, Free University Berlin, School of Business & Economics, number 2009/3.
• Görg, Holger & Hanley, Aoife & Strobl, Eric, 2009, "Creating backward linkages from multinationals: is there a role for financial incentives?," Kiel Working Papers, Kiel Institute for the World Economy, number 1554.
• Görlitz, Katja, 2009, "The Effect of Subsidizing Continuous Training Investments - Evidence from German Establishment Data," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 144.
• Ruta, Michael & Brou, Daniel & Campanella, Edoardo, 2009, "The value of domestic subsidy rules in trade agreements," WTO Staff Working Papers, World Trade Organization (WTO), Economic Research and Statistics Division, number ERSD-2009-12, DOI: 10.30875/69d4abd3-en.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009, "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-117 [rev.].
• Oestreicher, Andreas & Reister, Timo & Spengel, Christoph, 2009, "Common corporate tax base (CCTB) and effective tax burdens in the EU member states," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-026.
• Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009, "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-034.
• Osterloh, Steffen & Debus, Marc, 2009, "Partisan politics in corporate tax competition," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-078.

2008

• Sigitas Karpavicius & Igor Vetlov, 2008, "Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 2, Dec.
• Haufler, Andreas & Mittermaier, Ferdinand, 2008, "Unionisation triggers tax incentives to attract foreign direct investment," Discussion Papers in Economics, University of Munich, Department of Economics, number 3752, May.