Research classified by Journal of Economic Literature (JEL) codes

2008

• 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, number 2008-28.
• Boss, Alfred, 2008, "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy, 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.
• 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.
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• 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.