Research classified by Journal of Economic Literature (JEL) codes

2008

• Elschner, Christina & Ernst, Christof, 2008, "The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-124.
• Feld, Lars P. & Heckemeyer, Jost Henrich, 2008, "FDI and Taxation: A Meta-Study," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-128.
• Christopher L. House & Matthew D. Shapiro, 2008, "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, volume 98, issue 3, pages 737-768, June.
• Boadway, Robin & Sato, Motohiro, 2008, "Optimal Tax Design and Enforcement with an Informal Sector," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273644, Jun, DOI: 10.22004/ag.econ.273644.
• Engel, Eduardo M.R.A. & Fischer, Ronald, 2008, "Optimal Resource Extraction Contracts Under Threat of Expropriation," Center Discussion Papers, Yale University, Economic Growth Center, number 6390, DOI: 10.22004/ag.econ.6390.
• Marius Mitrache & Mirela Ganea, 2008, "Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 61-70, November.
• Barbara ERMINI, 2008, "Oltre Gibrat. Capitale umano dei fondatori, endogeneita' del finanziamento pubblico e crescita delle giovani imprese hi-tech italiane," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 322, May.
• Ana Paula M. Avellar & Patrick Franco Alves, 2008, "Avaliação de Impacto de Programas de Incentivos Fiscais à Inovação - Um Estudo sobre os Efeitos do PDTI no Brasil," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 9, issue 1, pages 143-164.
• Nestor Duch-Brown & Jose Garcia-Quevedo & Daniel Montolio, 2008, "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 207.
• Andreas Haufler & Ferdinand Mittermaier, 2008, "Unionisation triggers tax incentives to attract foreign direct investment," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 052, May.
• Maksym Ivanyna, 2008, "Tax competition and governmental efficiency: Theory and evidence," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 059, Jun.
• Matthias Dischinger & Nadine Riedel, 2008, "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 060, Jun.
• Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008, "The effect of investment tax credit: Evidence from an atypical programme in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 661, Apr.
• Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008, "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 26, issue 57, pages 12-70, December, DOI: 10.32468/Espe.5701.
• Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008, "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, volume 10, issue 2, pages 245-258, April, DOI: 10.1111/j.1467-9779.2008.00360.x.
• Laszlo Goerke, 2008, "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, volume 10, issue 4, pages 643-671, August, DOI: 10.1111/j.1467-9779.2008.00380.x.
• Fabien Candau, 2008, "Good governance, trade and agglomeration," Papers in Regional Science, Wiley Blackwell, volume 87, issue 4, pages 483-504, November, DOI: 10.1111/j.1435-5957.2008.00169.x.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008, "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers, Oxford University Centre for Business Taxation, number 0802.
• Alfons J. Weichenrieder & Jack Mintz, 2008, "What determines the use of holding companies and ownership chains?," Working Papers, Oxford University Centre for Business Taxation, number 0803.
• Friedrich Heinemann & Eckhard Janeba, 2008, "Viewing tax policy through party-colored glasses: What German politicians believe," Working Papers, Oxford University Centre for Business Taxation, number 0805.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008, "Firm-specific Forward-looking Effective Tax Rates," Working Papers, Oxford University Centre for Business Taxation, number 0811.
• Michael P Devereux & Simon Loretz, 2008, "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers, Oxford University Centre for Business Taxation, number 0812.
• Andreas Haufler & Marco Runkel, 2008, "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers, Oxford University Centre for Business Taxation, number 0815.
• Johannes Becker & Nadine Riedel, 2008, "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers, Oxford University Centre for Business Taxation, number 0816.
• Giorgia Maffini & Socrates Mokkas, 2008, "Transfer-pricing and Measured Productivity of Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0817.
• George R. Zodrow, 2008, "Corporate Income Taxation in Canada," Working Papers, Oxford University Centre for Business Taxation, number 0819.
• Simon Loretz, 2008, "Corporate taxation in the OECD in a wider context," Working Papers, Oxford University Centre for Business Taxation, number 0821.
• Ruud A. de Mooij & Sjef Ederveen, 2008, "Corporate Tax Elasticities A Reader’s Guide to Empirical Findings," Working Papers, Oxford University Centre for Business Taxation, number 0822.
• Clemens Fuest, 2008, "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers, Oxford University Centre for Business Taxation, number 0823.
• Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008, "International Taxation and Multinational Firm Location Decisions," Working Papers, Oxford University Centre for Business Taxation, number 0825.
• Mihir A. Desai & Dhammika Dharmapala, 2008, "Taxes, Institutions and Foreign Diversification Opportunities," Working Papers, Oxford University Centre for Business Taxation, number 0828.
• Claudia Wesselbaum-Neugebauer, 2008, "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp08009, Dec.
• W. Robert Reed & Cynthia L. Rogers & Mark Skidmore, 2008, "On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 08/17, Aug.
• Ben Tomlin, 2008, "Clearing Hurdles: Key Reforms to Make Small Business More Successful," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 264, May.
• Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008, "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September.
• Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008, "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 08-29, Sep.
• David Bradford, 2004, "The X Tax in the World Economy," CESifo Working Paper Series, CESifo, number 1264.
• Fred Ramb & Alfons J. Weichenrieder & Alfons Weichenrieder, 2004, "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series, CESifo, number 1355.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005, "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series, CESifo, number 1478.
• Johannes Becker & Clemens Fuest, 2005, "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series, CESifo, number 1592.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006, "Corporate Taxation and Multinational Activity," CESifo Working Paper Series, CESifo, number 1773.
• Laszlo Goerke, 2006, "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series, CESifo, number 1781.
• Alan Auerbach, 2006, "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series, CESifo, number 1785.
• Tobias Lindhe & Jan Södersten, 2006, "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series, CESifo, number 1801.
• Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series, CESifo, number 1817.
• Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series, CESifo, number 1841.
• Vesa Kanniainen & Panu Poutvaara, 2007, "Imperfect Transmission of Tacit Knowledge and other Barriers to Entrepreneurship," CESifo Working Paper Series, CESifo, number 2053.
• Andreas Knabe & Ronnie Schöb, 2007, "Subsidizing Extra Jobs: Promoting Employment by Taming the Unions," CESifo Working Paper Series, CESifo, number 2130.
• Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007, "Taxing Corporate Income," CESifo Working Paper Series, CESifo, number 2139.
• Christa Hainz & Hendrik Hakenes, 2007, "The Politician and his Banker," CESifo Working Paper Series, CESifo, number 2153.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008, "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series, CESifo, number 2201.
• Laszlo Goerke, 2008, "Tax Overpayments, Tax Evasion, and Book-Tax Differences," CESifo Working Paper Series, CESifo, number 2212.
• Johannes Becker & Clemens Fuest, 2008, "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series, CESifo, number 2247.
• Thomas Aronsson & Erkki Koskela, 2008, "Outsourcing and Optimal Nonlinear Taxation: A Note," CESifo Working Paper Series, CESifo, number 2269.
• Thor Olav Thoresen & Annette Alstadsæter, 2008, "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series, CESifo, number 2273.
• Vesa Kanniainen & Paolo Panteghini, 2008, "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," CESifo Working Paper Series, CESifo, number 2306.
• Andreas Haufler & Ferdinand Mittermaier, 2008, "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," CESifo Working Paper Series, CESifo, number 2312.
• Francesco Menoncin & Paolo Panteghini, 2008, "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," CESifo Working Paper Series, CESifo, number 2352.
• Annette Alstadsæter & Knut Reidar Wangen, 2008, "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series, CESifo, number 2392.
• Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series, CESifo, number 2423.
• Andreas Haufler & Marco Runkel, 2008, "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series, CESifo, number 2429.
• Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008, "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series, CESifo, number 2431.
• Alfons J. Weichenrieder & Helen Windischbauer & Alfons Weichenrieder, 2008, "Thin-Capitalization Rules and Company Responses Experience from German Legislation," CESifo Working Paper Series, CESifo, number 2456.
• Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008, "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series, CESifo, number 2477.
• Martin Jacob & Rainer Niemann & Martin Weiss, 2008, "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series, CESifo, number 2478.
• Thomas Aronsson & Erkki Koskela, 2008, "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," CESifo Working Paper Series, CESifo, number 2481.
• Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008, "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series, CESifo, number 2503.
• Andrea Gebauer, 2008, "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 6, issue 03, pages 50-59, October.
• Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006, "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Charles McLure Jr., 2008, "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 9, issue 02, pages 46-52, July.
• Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 61, issue 02, pages 30-38, January.
• Michael Overesch & Georg Wamser, 2008, "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 59.
• Georg Wamser, 2008, "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 62.
• Jens Arnold & Cyrille Schwellnus, 2008, "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset," Working Papers, CEPII research center, number 2008-19, Sep.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography, UCLA Department of Economics, number 122247000000001833, Jan.
• Javier Ávila Mahecha & Ivonne Roc�o Le�n Hern�ndez, 2008, "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 26, issue 57, pages 12-70, DOI: 10.32468/Espe.5701.
• AMERIGHI, Oscar & DE FEO, Giuseppe, 2008, "Privatization and policy competition for FDI," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2008002, Jan.
• Crabbé, Karen & VANDENBUSSCHE, Hylke, 2008, "Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2008081, Dec.
• Ruud de Mooij & G. Nicod, 2008, "Corporate tax policy and incorporation in the EU," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 97, Jan.
• Huizinga, Harry & Barrios, Salvador & Laeven, Luc & Nicodème, Gaëtan, 2008, "International Taxation and Multinational Firm Location Decisions," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7047, Nov.
• Kazuki Onji, 2008, "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 370.
• Kazuki Onji & David Vera, 2008, "Tax Law Asymmetries and Income Shifting: Evidence From Japanese Capital Keiretsu," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 371.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2008, "Aplicación de los incentivos fiscales a la inversión en I+D en las empresas españolas," DEE - Documentos de Trabajo. Economía de la Empresa. DB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa, number db080101, Sep.
• Oscar, AMERIGHI & Giuseppe, DE FEO, 2008, "Privatization and policy competition for FDI," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2008002, Feb.
• Karen, CRABBE & Hylke, VANDENBUSSCHE, 2008, "Are your firm’s taxes set in Warsaw ? Spatial tax competition in Europe," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2008050, Dec.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1636, Jan.
• Stefan Bach & Frank M. Fossen, 2008, "Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 75, issue 39, pages 586-590.
• Michael Broer, 2008, "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 762.
• Nadja Dwenger, 2008, "Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 764.
• Michael Broer & Nadja Dwenger, 2008, "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 765.
• Michael Broer, 2008, "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 768.
• Vincent Delbecque, 2008, "Tax Competition and Foreign Direct Investment: assessing the role of market potential and trade costs in a "Footloose Capital" framework," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-18.
• Denis Carré & Nadine Levratto, 2008, "Politique Industrielle et PME : Nouvelle Politique et Nouveaux Outils ?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-39.
• Kazuki Onji, 2008, "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers, East Asian Bureau of Economic Research, number 21965, Jan.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 244.
• Graham, John R. & Mills, Lillian F., 2008, "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, volume 46, issue 2-3, pages 366-388, December.
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008, "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, volume 88, issue 1, pages 80-118, April.
• Lee, Yoonsoo, 2008, "Geographic redistribution of US manufacturing and the role of state development policy," Journal of Urban Economics, Elsevier, volume 64, issue 2, pages 436-450, September.
• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2008, "Creating jobs through public subsidies: An empirical analysis," Labour Economics, Elsevier, volume 15, issue 6, pages 1179-1199, December.
• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008, "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, volume 55, issue 1, pages 48-61, January.
• Sivadasan, Jagadeesh & Slemrod, Joel, 2008, "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, volume 92, issue 10-11, pages 2199-2224, October.
• Chirinko, Robert S. & Wilson, Daniel J., 2008, "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, volume 92, issue 12, pages 2362-2384, December.
• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008, "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, volume 92, issue 5-6, pages 1210-1235, June.
• Branko Parac, 2008, "Treba li nam zastitna kamatac," Ekonomija Economics, Rifin d.o.o., volume 15, issue 2, pages 339-370.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts Under Threat of Expropriation," Working Papers, Economic Growth Center, Yale University, number 960, Jan.
• Miguel Ángel Romeo Ibáñez & Juan Ignacio Garicano del Hoyo, 2008, "Los grupos de sociedades en el derecho tributario," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 68, issue 02, pages 56-83.
• Clément Carbonnier, 2008, "Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2008-17.
• Emmanuel Duguet, 2008, "L’effet du credit d’impôt recherche sur le financement privé de la recherche : une évaluation économétrique," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 08-08.
• Barbara Ermini, 2008, "Capitale umano dei fondatori, endogeneit? del finanziamento pubblico e crescita delle giovani imprese hi-tech italiane," STUDI ECONOMICI, FrancoAngeli Editore, volume 2008, issue 96, pages 73-107.
• Karel Janda, 2008, "Which Government Interventions Are Good in Alleviating Credit Market Failures?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2008/12, Jul, revised Jul 2008.
• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008, "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers, VATT Institute for Economic Research, number 447.
• Rebel A. Cole & Hamid Mehran, 2008, "What can we learn from privately held firms about executive compensation?," Staff Reports, Federal Reserve Bank of New York, number 314.
• Alessandro Santoro, 2008, "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 67, issue 2, pages 161-184, July.
• Magda Bianco & Paolo Sestito, 2008, "Reforms In Local Public Services: Bad Design Or Badly Managed Implementation?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 67, issue 2, pages 231-272, July.
• Fabien Candau, 2008, "Good Governance, Trade and Agglomeration," Post-Print, HAL, number hal-01844388, Nov, DOI: 10.1111/j.1435-5957.2008.00169.x.
• Denis Carré & Nadine Levratto, 2008, "Politique Industrielle et PME : Nouvelle Politique et Nouveaux Outils ?," Working Papers, HAL, number hal-04140713.
• Grossmann, Volker & Strulik, Holger, 2008, "Should Continued Family Firms Face Lower Taxes Than Other Estates?," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-387, Feb.
• Brad R. Humphreys & Victor Matheson, 2008, "PILOTs and Public Policy: Steering through the Economic Ramifications," Working Papers, College of the Holy Cross, Department of Economics, number 0817, Dec.
• Henrekson, Magnus & Sanandaji, Tino, 2008, "Entrepreneurship and the Theory of Taxation," Working Paper Series, Research Institute of Industrial Economics, number 732, Jan, revised 01 Sep 2009.
• Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm, 2008, "Capital Structure and International Debt Shifting: A Comment," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/15, Aug.
• Schindler, Dirk & Schjelderup, Guttorm, 2008, "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/19, Oct.
• Aronsson, Thomas & Koskela, Erkki, 2008, "Outsourcing and Optimal Nonlinear Taxation: A Note," Umeå Economic Studies, Umeå University, Department of Economics, number 737, Apr.
• Aronsson, Thomas & Koskela, Erkki, 2008, "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 759, Nov.
• Angeles Marra Domínguez, 2008, "The Effects of Fiscal Incentives and Public Subsidies on Private R & D Investment," Hacienda Pública Española / Review of Public Economics, IEF, volume 184, issue 1, pages 35-66, April.
• Mª Beatriz Corchuelo Martínez-Azúa & Ester Martínez Ros, 2008, "Application of R & D fiscal incentives in Spanish manufacturing firms," Hacienda Pública Española / Review of Public Economics, IEF, volume 187, issue 4, pages 9-39, December.
• Lawrence P. Schrenk, 2008, "Executive Compensation And Macroeconomic Factors: Interest Rates And Corporate Taxation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 1, pages 125-135.
• Néstor 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, Institut d'Economia de Barcelona (IEB), number 2008/5.
• Michael P. Devereux & Simon Loretz, 2008, "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Fiscal Studies, Institute for Fiscal Studies, volume 29, issue 1, pages 1-33, March.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008, "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, volume 29, issue 2, pages 167-196, June.
• Prashanth Mahagaonkar, 2008, "Corruption and Innovation: A Grease or Sand relationship?," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2008-017, Mar.
• Henry Louie & Donald Rousslang, 2008, "Host-country governance, tax treaties and US direct investment abroad," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 3, pages 256-273, June, DOI: 10.1007/s10797-007-9020-5.
• Christian Keuschnigg, 2008, "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 4, pages 460-477, August, DOI: 10.1007/s10797-008-9077-9.
• Ruud Mooij & Gaëtan Nicodème, 2008, "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 4, pages 478-498, August, DOI: 10.1007/s10797-008-9072-1.

2007

• Sebastian Jaenichen & Torsten Steinrücken, 2007, "Regulierung des Standortwettbewerbs durch Beihilfenrecht oder Subventionssteuern?," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 127, issue 3, pages 407-440.
• Bento, Antonio M. & Goulder, Lawrence H. & Jacobsen, Mark R. & von Haefen, Roger H., 2007, "Distributional and Efficiency Impacts of Increased U.S. Gasoline Taxes," Working Papers, Cornell University, Department of Applied Economics and Management, number 127021, DOI: 10.22004/ag.econ.127021.
• Ioan Dobra & Attila Szora TAMAS, 2007, "The Transactions Betwen Affiliated Companies And The Fiscal Consequences When They Are Not €Žat An Arm'S Lenght†," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-14.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," 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 paper0717, Jun.
• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007, "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 181.
• Ferdinand Mittermaier, 2007, "Subsidy competition and the role of firm ownership," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 032, Sep.
• Ivana Kraftová & Jirí Kraft, 2007, "SMEs BENEFITS FOR ECONOMY OF REGION," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Glenn P. Jenkins & Chun‐Yan Kuo, 2007, "Evaluating the Relative Impact of Fiscal Incentives and Trade Policies on the Returns to Manufacturing in Taiwan, 1955–1995," Asian Economic Journal, East Asian Economic Association, volume 21, issue 1, pages 75-100, March, DOI: 10.1111/j.1467-8381.2007.00247.x.
• Robert A. Baade & Victor A. Matheson, 2007, "Professional Sports, Hurricane Katrina, And The Economic Redevelopment Of New Orleans," Contemporary Economic Policy, Western Economic Association International, volume 25, issue 4, pages 591-603, October, DOI: 10.1111/j.1465-7287.2007.00075.x.
• David Roodman, 2007, "Production‐weighted Estimates of Aggregate Protection in Rich Countries Towards Developing Countries," The World Economy, Wiley Blackwell, volume 30, issue 6, pages 999-1028, June, DOI: 10.1111/j.1467-9701.2007.01027.x.
• Eren Inci, 2007, "Occupational Choice and the Quality of Entrepreneurs," Boston College Working Papers in Economics, Boston College Department of Economics, number 666, May.
• Alan Auerbach & Michael P Devereux & Helen Simpson, 2007, "Taxing corporate income," Working Papers, Oxford University Centre for Business Taxation, number 0705.
• Michael P Devereux & Simon Loretz, 2007, "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers, Oxford University Centre for Business Taxation, number 0706.
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007, "The Direct Incidence of Corporate Income Tax on Wages," Working Papers, Oxford University Centre for Business Taxation, number 0707.
• Christian Keuschnigg, 2007, "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers, Oxford University Centre for Business Taxation, number 0708.
• Ronald B Davies & Hartmut Egger & Peter Egger, 2007, "Tax Competition for International Producers and the Mode of Foreign Market Entry," Working Papers, Oxford University Centre for Business Taxation, number 0711.
• Ruud A. de Mooij & Gaëtan Nicodème, 2007, "Corporate Tax Policy and Incorporation in the EU," Working Papers, Oxford University Centre for Business Taxation, number 0716.
• Christoph Spengel & Carsten Wendt, 2007, "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers, Oxford University Centre for Business Taxation, number 0717.
• Johannes Becker & Clemens Fuest, 2007, "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers, Oxford University Centre for Business Taxation, number 0719.
• Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007, "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers, Oxford University Centre for Business Taxation, number 0721.
• Ben Cherniavsky & Benjamin Dachis, 2007, "Excess Baggage: Measuring Air Transportation’s Fiscal Burden," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 242, February.
• Stephen A. Hurwitz & Louis J. Marett, 2007, "Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 244, February.
• Jack M. Mintz, 2007, "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September.
• Duanjie Chen, 2007, "Flaherty's Missed Opportunity," e-briefs, C.D. Howe Institute, number 52, Dec.
• Yoonsoo Lee, 2007, "Geographic Redistribution of the U.S. Manufacturing and The Role of State Development Policy," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 07-06, Mar.
• Johannes Becker & Clemens Fuest, 2007, "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series, CESifo, number 1884.
• Peter Egger & Wolfgang Eggert & Hannes Winner, 2007, "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series, CESifo, number 1887.
• Robert S. Chirinko & Daniel J. Wilson, 2007, "State Investment Tax Incentives: A Zero-Sum Game?," CESifo Working Paper Series, CESifo, number 1895.
• Thiess Büttner & Georg Wamser, 2007, "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series, CESifo, number 1959.
• Andreas Haufler & Ian Wooton, 2007, "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," CESifo Working Paper Series, CESifo, number 1976.
• Alfons J. Weichenrieder & Alfons Weichenrieder, 2007, "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series, CESifo, number 2043.
• Massimo Bordignon, 2007, "Exit and Voice. Yardstick versus Fiscal Competition across Governments," CESifo Working Paper Series, CESifo, number 2069.
• Christian Keuschnigg, 2007, "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series, CESifo, number 2114.
• Thiess Büttner, 2007, "Reform der Gemeindefinanzen," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 45.
• Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," CARF F-Series, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, number CARF-F-275, Feb, revised Oct 2013.
• Charles Bérubé & Pierre Mohnen, 2007, "Are Firms That Received R&D Subsidies More Innovative?," CIRANO Working Papers, CIRANO, number 2007s-13, May.
• Boris Lokshin & Pierre Mohnen, 2007, "Measuring the Effectiveness of R&D tax credits in the Netherlands," CIRANO Working Papers, CIRANO, number 2007s-29, Dec.
• Sotiris Karkalakos & Christos Kotsogiannis, 2007, "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, volume 40, issue 3, pages 782-811, August.
• Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007, "Will corporate tax consolidation improve efficiency in the EU?," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 141, Mar.
• Huizinga, Harry & Laeven, Luc, 2007, "International Profit Shifting within European Multinationals," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6048, Jan.
• Andreas Haufler, 2007, "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 8-20, DOI: 10.3790/vjh.76.2.8.
• Margit Schratzenstaller, 2007, "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 21-38, DOI: 10.3790/vjh.76.2.21.
• Johannes Becker & Clemens Fuest, 2007, "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 39-48, DOI: 10.3790/vjh.76.2.39.
• Ralf Maiterth & Heiko Müller, 2007, "Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 49-73, DOI: 10.3790/vjh.76.2.49.