Research classified by Journal of Economic Literature (JEL) codes

2009

• 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.
• 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 Republi," 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 (IfW Kiel), 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.
• Dischinger, Matthias & Riedel, Nadine, 2008, "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 4450, Jun.
• Dischinger, Matthias & Riedel, Nadine, 2008, "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 5294, Jul.
• Dischinger, Matthias, 2008, "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics, University of Munich, Department of Economics, number 5661, Aug.
• Frank Fossen & Stefan Bach, 2008, "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 2, pages 245-272, June, DOI: 10.1628/001522108X337620.
• Rainer Niemann, 2008, "The Effects of Differential Taxation on Managerial Effort and Risk Taking," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 3, pages 273-310, September, DOI: 10.1628/001522108X374142.
• John Creedy & Norman Gemmell, 2008, "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series, The University of Melbourne, number 1028.
• John Creedy & Norman Gemmell, 2008, "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series, The University of Melbourne, number 1029.
• Hendrik Hakanes & Christa Hainz, 2008, "The Politician and his Banker," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2008_01, Jan.
• K. Burggraeve & Ph. Jeanfils & K. Van Cauter & L. Van Meensel, 2008, "Macroeconomic and fiscal impact of the risk capital allowance," Economic Review, National Bank of Belgium, issue iii, pages 7-47, September.
• Susan J. Guthrie & James R. Hines Jr., 2008, "US Defense Contracts during the Tax Expenditure Battles of the 1980s," NBER Chapters, National Bureau of Economic Research, Inc, "Economic Analysis of Tax Expenditures".
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers, National Bureau of Economic Research, Inc, number 13742, Jan.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008, "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers, National Bureau of Economic Research, Inc, number 13756, Jan.
• Michael D. Grubb & Paul Oyer, 2008, "Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking," NBER Working Papers, National Bureau of Economic Research, Inc, number 14062, Jun.
• Robert E. Lipsey, 2008, "Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade," NBER Working Papers, National Bureau of Economic Research, Inc, number 14121, Jun.
• Susan Guthrie & James R. Hines, Jr., 2008, "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers, National Bureau of Economic Research, Inc, number 14146, Jun.
• Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008, "Understanding U.S. Corporate Tax Losses," NBER Working Papers, National Bureau of Economic Research, Inc, number 14405, Oct.
• Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008, "Taxing Corporate Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 14494, Nov.
• David Neumark & Jed Kolko, 2008, "Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 14530, Dec.
• Åsa Johansson & Chistopher Heady & Jens Mathias Arnold & Bert Brys & Laura Vartia, 2008, "Taxation and Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 620, Jul, DOI: 10.1787/241216205486.
• Alain de Serres, 2008, "Reforming the Polish Tax System to Improve its Efficiency," OECD Economics Department Working Papers, OECD Publishing, number 630, Aug, DOI: 10.1787/240788685657.
• Cyrille Schwellnus & Jens Mathias Arnold, 2008, "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset," OECD Economics Department Working Papers, OECD Publishing, number 641, Sep, DOI: 10.1787/236246774048.
• Randall S. Jones & Masahiko Tsutsumi, 2008, "Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 650, Dec, DOI: 10.1787/230312273167.
• Laura Vartia, 2008, "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 656, Dec, DOI: 10.1787/230022721067.
• Simon Loretz, 2008, "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 24, issue 4, pages 639-660, winter.
• Ruud A. de Mooij & Sjef Ederveen, 2008, "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 24, issue 4, pages 680-697, winter.
• Clemens Fuest, 2008, "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 24, issue 4, pages 720-739, winter.
• Aldaba, Rafaelita M., 2008, "FDI Investment Incentive System and FDI Inflows: the Philippine Experience," Research Paper Series, Philippine Institute for Development Studies, number RPS 2007-03, DOI: https://doi.org/10.62986/rps2007.03.
• Rodica CISTELECAN, 2008, "La relation entre la taxe sur la valeur ajoutee et le niveau de vie de la population," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 21-37, December.
• Gruber, Stefan & Marattin, Luigi, 2008, "Taxation, infrastructure, and endogenous trade costs in New Economic Geography," MPRA Paper, University Library of Munich, Germany, number 1068, Jul.
• Havranek, Tomas, 2008, "The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework," MPRA Paper, University Library of Munich, Germany, number 10770, Sep.
• van der Hoek, M. Peter & Kong, Shuhong & Li, Zhenzi, 2008, "The dual corporate income tax in China: the impact of unification," MPRA Paper, University Library of Munich, Germany, number 11547, May, revised Aug 2008.
• Karkalakos, Sotiris & Makris, Miltiadis, 2008, "Capital Tax Competition in the European Union: Theory and Evidence from Two Natural Experiments," MPRA Paper, University Library of Munich, Germany, number 21437, revised 2010.
• Grady, Patrick, 2008, "The GST Cut is not so Stupid," MPRA Paper, University Library of Munich, Germany, number 59231, Feb.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008, "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper, University Library of Munich, Germany, number 78842, Jan.
• Rixen, Thomas, 2008, "The institutional Design of international double Taxation Avoidance," MPRA Paper, University Library of Munich, Germany, number 8322.
• Danuše Nerudová & Petr David, 2008, "Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2008, issue 4, pages 70-91, DOI: 10.18267/j.efaj.90.
• Jan Vlachý, 2008, "K daňové uznatelnosti nákladů z úvěrů: Analýza pomocí opčního modelu
  [Investigating a thin-capitalization rule: An option-based analysis]," Politická ekonomie, Prague University of Economics and Business, volume 2008, issue 5, pages 656-668, DOI: 10.18267/j.polek.657.
• Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano, 2008, "Firm-oriented policies, tax cheating and perverse outcomes," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 10_2008, Aug.
• Maurizio Ciaschini & Fabio Fiorillo & Rosita Pretaroli & Francesca Severini & Claudio Socci & Enzo Valentini, 2008, "Italian industrial policy: reduce or abolish Irap?," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 1, March.
• Félix Domínguez Barrero & Julio López Laborda, 2008, "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 16, issue 3, pages 89-110, Winter.
• Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008, "La valutazione del credito d'imposta per gli investimenti," Rivista di Politica Economica, SIPI Spa, volume 98, issue 4, pages 79-112, July-Augu.
• Praveen Kishore, 2008, "Indian System of Fringe Benefits Tax," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 2, issue 4, pages 369-413, November, DOI: 10.1177/097380100800200403.
• Gaëtan Nicodème, 2008, "Corporate Income Tax and Economic Distortions," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 08-033.RS.
• Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008, "International Taxation and Multinational Firm Location Decisions," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 08-037.RS.
• Brad R. Humphreys & Victor Matheson, 2008, "PILOTs and Public Policy: Steering through the Economic Ramifications," Working Papers, International Association of Sports Economists;North American Association of Sports Economists, number 0832, Dec.
• Laszlo Goerke, 2008, "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, volume 9, issue 2, pages 177-196, May, DOI: 10.1007/s10101-006-0020-1.
• Herbert J Schuetze, 2008, "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, Springer, chapter 0, in: Emilio Congregado, "Measuring Entrepreneurship", DOI: 10.1007/978-0-387-72288-7_10.
• Caren Sureth & Ralf Maiterth, 2008, "The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies," Review of Managerial Science, Springer, volume 2, issue 2, pages 81-110, July, DOI: 10.1007/s11846-008-0016-z.
• Kay Blaufus & Jochen Hundsdoerfer, 2008, "Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation," Review of Managerial Science, Springer, volume 2, issue 3, pages 161-181, November, DOI: 10.1007/s11846-008-0020-3.
• Ulrich Schreiber & Jan Markus Mai, 2008, "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, volume 60, issue 1, pages 2-28, February, DOI: 10.1007/BF03372789.
• Stefan Homburg & Henriette Houben & Ralf Maiterth, 2008, "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," Schmalenbach Journal of Business Research, Springer, volume 60, issue 1, pages 29-47, February, DOI: 10.1007/BF03372790.
• Thor O. Thoresen & Annette Alstadsæter, 2008, "Shifts in organizational form under a dual income tax system," Discussion Papers, Statistics Norway, Research Department, number 529, Feb.
• Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008, "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers, University of Stirling, Division of Economics, number 2008-30, Dec.
• Jouko Ylä-Liedenpohja, 2008, "Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0864, Jan.
• Joanna Piotrowska & Werner Vanborren, 2008, "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 12, Oct, revised Oct 2008.
• Zew, 2008, "Effective levels of company taxation within an enlarged EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0022, Nov.
• Ruud de Mooij & Michael P. Devereux, 2008, "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 0023, Nov.
• Bio Intelligence Service, 2008, "Costs and benefits related to the use of tax incentives for energy-efficient appliances," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0024, Dec.
• European Commission, 2008, "Taxation trends in the European Union: 2008 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2008, Apr.
• Johannes Van Biesebroeck, 2008, "Bidding for Investment Projects: Smart Public Policy or Corporate Welfare?," Working Papers, University of Toronto, Department of Economics, number tecipa-344, Nov.
• Vesa Kanniainen & Paolo M. Panteghini, 2008, "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," Working Papers, University of Brescia, Department of Economics, number 0803.
• Francesco Menoncin & Paolo M. Panteghini, 2008, "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers, University of Brescia, Department of Economics, number 0806.
• Sourafel Girmaa & Holger Görg & Eric Strobl & Frank Walsh, 2008, "Creating jobs through public subsidies : an empirical analysis," Open Access publications, School of Economics, University College Dublin, number 10197/185.
• Lokshin, Boris & Mohnen, Pierre, 2008, "Wage effects of R&D tax incentives:Evidence from the Netherlands," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2008-034.
• Christian Keuschnigg, 2008, "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008, Department of Economics, University of St. Gallen, number 2008-07, Mar.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2008, "Incorporation and Taxation: Theory and Firm-level Evidence," University of St. Gallen Department of Economics working paper series 2008, Department of Economics, University of St. Gallen, number 2008-20, Sep.
• Valesca Groenert & Myrna Wooders & Ben Zissimos, 2008, "Competition over Standards and Taxes," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0820, Oct.
• Meuleman, M. & De Maeseneire, W., 2008, "Do R&D subsidies affect SME's: access to external financing," Vlerick Leuven Gent Management School Working Paper Series, Vlerick Leuven Gent Management School, number 2008-12, Sep.
• Christian Bellak & Markus Leibrecht & Robert Stehrer, 2008, "The Role of Public Policy in Closing Foreign Direct Investment Gaps: An Empirical Analysis," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 48, Oct.
• C. Bellac & M. Leibrecht & Robert Stehrer, 2008, "Policies to attract Foreign Direct Investment: An industry-level analysis," FIW Research Reports series, FIW, number I-019, Jun.
• Nestor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008, "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2008-12, Nov, revised Nov 2008.
• Hrvoja Šimović, 2008, "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 0803, Jun.
• Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008, "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 33.
• Maßbaum, Alexandra & Sureth, Caren, 2008, "The impact of thin capitalization rules on shareholder financing," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 39.
• Dwenger, Nadja, 2008, "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 44.
• Rumpf, Dominik, 2008, "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 48.
• Jacob, Martin, 2008, "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 49.
• Niemann, Rainer & Sureth, Caren, 2008, "Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 51.
• Dahle, Claudia & Sureth, Caren, 2008, "Income-related minimum taxation concepts and their impact on corporate investment decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 55.
• Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008, "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 58.
• Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008, "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2008,03.
• Wamser, Georg, 2008, "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2008,15.
• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008, "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 60, pages 29-47.
• Homburg, Stefan, 2008, "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 51, issue 1, pages 9-15.
• Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008, "Ertragsabhängige und ertragsunabhängige Steuern
  [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 10.
• Ishengoma, Esther K. & Kappel, Robert, 2008, "Business Constraints and Growth Potential of Micro and Small Manufacturing Enterprises in Uganda," GIGA Working Papers, GIGA German Institute of Global and Area Studies, number 78.
• Schilling, Nico, 2008, "Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 09/2008.
• Seißer, Goetz, 2008, "Perfecting Imperfect Competition," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2008-28.
• Boss, Alfred, 2008, "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1398.
• Rixen, Thomas, 2008, "The institutional design of international double taxation avoidance
  [Das Design der internationalen Institutionen zur Vermeidung von Doppelbesteuerung]," Discussion Papers, Research Unit: Global Governance, WZB Berlin Social Science Center, number SP IV 2008-302.
• Voeller, Dennis & Overesch, Michael, 2008, "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-020.
• Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes, 2008, "Rate Cutting Tax Reforms and Corporate Tax Competition in Europe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-028.
• Osterloh, Steffen & Heinemann, Friedrich, 2008, "The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-108.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008, "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-117.