Research classified by Journal of Economic Literature (JEL) codes

2008

• 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.
• Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007, "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 74-85, DOI: 10.3790/vjh.76.2.74.
• Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister, 2007, "Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 86-97, DOI: 10.3790/vjh.76.2.86.
• Doina Maria Radulescu & Michael Stimmelmayr, 2007, "Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 98-116, DOI: 10.3790/vjh.76.2.98.
• Stefan Bach & Hermann Buslei & Nadja Dwenger, 2007, "Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 74, issue 18, pages 293-301.
• Frank M. Fossen & Stefan Bach, 2007, "How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 717.
• Holger Görg & Hassan Molana & Catia Montagna, 2007, "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics, Economic Studies, University of Dundee, number 198, Jan.
• Davies, Ronald B. & Ellis, Christopher J., 2007, "Competition in taxes and performance requirements for foreign direct investment," European Economic Review, Elsevier, volume 51, issue 6, pages 1423-1442, August.
• Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007, "Theft and taxes," Journal of Financial Economics, Elsevier, volume 84, issue 3, pages 591-623, June.
• Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007, "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, volume 86, issue 3, pages 579-607, December.
• Parcero, O.J., 2007, "Inter-jurisdiction subsidy competition for a new production plant: What is the central government optimal policy?," Regional Science and Urban Economics, Elsevier, volume 37, issue 6, pages 688-702, November.
• Suárez Coppel, Juan José & Ariel Yépez, Rigoberto, 2007, "Nuevo régimen fiscal para Petróleos Mexicanos," El Trimestre Económico, Fondo de Cultura Económica, volume 74, issue 295, pages 745-765, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v74i.
• Miles Corak & Wen-Hao Chen, 2007, "Firms, Industries, and Unemployment Insurance: An Analysis using Employer–Employee Data," Research in Labor Economics, Emerald Group Publishing Limited, "Aspects of Worker Well-Being", DOI: 10.1016/S0147-9121(06)26008-4.
• Ruud A. de Mooij & Gaëtan Nicodème, 2007, "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 269, Jan.
• Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson, 2007, "The economic analysis of state aid: Some open questions," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 286, Sep.
• Fabrice Gilles, 2007, "Réduction du temps de travail, coût du travail, chômage et inégalités : une revue de la littérature," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 07-11.
• Annette Alstadsaeter, 2007, "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, volume 20, issue 1, pages 5-22, Spring.
• Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007, "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers, VATT Institute for Economic Research, number 415.
• Kari, Seppo & Karikallio, Hanna, 2007, "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers, VATT Institute for Economic Research, number 416.
• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2007, "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)," Discussion Papers, VATT Institute for Economic Research, number 426.
• Gaëtan Nicodème, 2007, "Comparing Effective Corporate Tax Rates," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 102-131, December.
• Evgenia Chatziioakeimidou, 2007, "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 132-152, December.
• Daniel J. Wilson, 2007, "Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits," Working Paper Series, Federal Reserve Bank of San Francisco, number 2005-08, Aug, DOI: 10.24148/wp2005-08.
• Robert S. Chirinko & Daniel J. Wilson, 2007, "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series, Federal Reserve Bank of San Francisco, number 2008-03.
• R. Alton Gilbert & David C. Wheelock, 2007, "Measuring commercial bank profitability: proceed with caution," Review, Federal Reserve Bank of St. Louis, volume 89, issue Nov, pages 515-532.
• Sergey Sinelnikov-Murylev & Ilya Trunin, 2007, "Problems of taxation of non"commercial organizations in Russia," Research Paper Series, Gaidar Institute for Economic Policy, issue 108P.
• Céline Azémar & Andrew Delios, 2007, "The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis," Working Papers, Business School - Economics, University of Glasgow, number 2007_31, Jul.
• Anton Miglo, 2007, "A note on corporate taxation, limited liability, and asymmetric information," Working Papers, University of Guelph, Department of Economics and Finance, number 0704.
• Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00310534, Oct, DOI: 10.1007/s10797-006-9005-9.
• Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print, HAL, number halshs-00310534, Oct, DOI: 10.1007/s10797-006-9005-9.
• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007, "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-365, May.
• Korn, Evelyn & Lengsfeld, Stephan, 2007, "Duopolistic Competition, Taxes, and the Arm's-Length Principle," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-378, Oct.
• Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007, "Taxes and Decision Rights in Multinationals," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2007/11, Mar.
• F. Javier Casado Izaga, 2007, "Imposición y bienestar social bajo discriminación espacial de precios," Hacienda Pública Española / Review of Public Economics, IEF, volume 180, issue 1, pages 61-76, marzo.
• Auriol, Emmanuelle & Warlters, Michael, 2007, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 371, Oct.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007, "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers, Institut d'Economia de Barcelona (IEB), number 2007/3.
• Stuart Adam & Glen Loutzenhiser, 2007, "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers, Institute for Fiscal Studies, number W07/21, Dec.
• Ronald B. Davies & Carsten Eckel, 2007, "Tax Competition for Heterogeneous Firms with Endogenous Entry:The Case of Heterogeneous Fixed Costs," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp213, Apr.
• Ronald B. Davies & Carsten Eckel, 2007, "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp214, Apr.
• Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007, "Capital Structure and International Debt Shifting," IMF Working Papers, International Monetary Fund, number 2007/039, Feb.
• Marjeta Tomulic Vehovec, 2007, "Dividends Provisions in Croatian Double Taxation Agreements," Financial Theory and Practice, Institute of Public Finance, volume 31, issue 1, pages 27-57.
• Filippo Oropallo & Valentino Parisi, 2007, "Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 9, issue 1, pages 31-58, march.
• Kanniainen, Vesa & Poutvaara, Panu, 2007, "Imperfect Transmission of Tacit Knowledge and Other Barriers to Entrepreneurship," IZA Discussion Papers, IZA Network @ LISER, number 2859, Jun.
• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2007, "Creating Jobs Through Public Subsidies: An Empirical Analysis," IZA Discussion Papers, IZA Network @ LISER, number 3168, Nov.
• Mudrack Tony, 2007, "Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax with Elements of Interregional Business Tax Competiti," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 227, issue 4, pages 381-402, August, DOI: 10.1515/jbnst-2007-0404.
• Thiess Buettner & Martin Ruf, 2007, "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 2, pages 151-164, April, DOI: 10.1007/s10797-006-8721-5.
• Laszlo Goerke, 2007, "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 3, pages 281-292, June, DOI: 10.1007/s10797-006-9001-0.
• Peter Sørensen, 2007, "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 383-406, August, DOI: 10.1007/s10797-007-9024-1.
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007, "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 407-426, August, DOI: 10.1007/s10797-007-9023-2.
• Seppo Kari & Hanna Karikallio, 2007, "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 427-456, August, DOI: 10.1007/s10797-007-9026-z.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 5, pages 543-562, October, DOI: 10.1007/s10797-006-9005-9.
• Johannes Becker & Clemens Fuest, 2007, "Why is there Corporate Taxation? The Role of Limited Liability Revisited," Journal of Economics, Springer, volume 92, issue 1, pages 1-10, September, DOI: 10.1007/s00712-006-0240-4.
• A. Miglo, 2007, "A note on corporate taxation, limited liability, and asymmetric information," Journal of Economics, Springer, volume 92, issue 1, pages 11-19, September, DOI: 10.1007/s00712-007-0281-3.
• Gregory Tassey, 2007, "Tax incentives for innovation: time to restructure the R&E tax credit," The Journal of Technology Transfer, Springer, volume 32, issue 6, pages 605-615, December, DOI: 10.1007/s10961-007-9045-z.
• Robert Atkinson, 2007, "Expanding the R&E tax credit to drive innovation, competitiveness and prosperity," The Journal of Technology Transfer, Springer, volume 32, issue 6, pages 617-628, December, DOI: 10.1007/s10961-007-9046-y.
• Dirk Czarnitzki & Andrew Toole, 2007, "Business R&D and the Interplay of R&D Subsidies and Product Market Uncertainty," Review of Industrial Organization, Springer;The Industrial Organization Society, volume 31, issue 3, pages 169-181, November, DOI: 10.1007/s11151-007-9152-x.
• Chang Nam & Doina Radulescu, 2007, "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, volume 29, issue 1, pages 101-118, June, DOI: 10.1007/s11187-006-0003-1.
• Benczúr, Péter, 2007, "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
  [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 125-141.
• Bucovetsky, Sam & Haufler, Andreas, 2007, "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics, University of Munich, Department of Economics, number 19976.
• Haufler, Andreas & Wooton, Ian, 2007, "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," Discussion Papers in Economics, University of Munich, Department of Economics, number 1399, Mar.
• Dischinger, Matthias, 2007, "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics, University of Munich, Department of Economics, number 2029, Sep.
• Mittermaier, Ferdinand, 2007, "Subsidy Competition and the Role of Firm Ownership," Discussion Papers in Economics, University of Munich, Department of Economics, number 2031, Sep.
• Andreas Knabe & Ronnie Schöb, 2007, "Subsidizing Extra Jobs: Promoting Employment by Taming the Unions," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 07020, Oct.
• Amin Mawani, 2007, "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, volume 11, issue 1-2, pages 77-96, March-Jun.
• Luis H. R. Alvarez & Erkki Koskela, 2007, "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 1, pages 46-53, March, DOI: 10.1628/001522107X186719.
• Keiichi Kubota & Hitoshi Takehara, 2007, "Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 2, pages 163-185, June, DOI: 10.1628/001522107X220062.
• John W. Diamond & George R. Zodrow, 2007, "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 374-395, September, DOI: 10.1628/001522107X250113.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 436-456, September, DOI: 10.1628/001522107X250140.
• Stefan Homburg, 2007, "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 4, pages 591-612, December, DOI: 10.1628/001522107X269041.
• Fabienne Verduyn & David Vivet, 2007, "Trend in the financial structure and results of firms in 2006," Economic Review, National Bank of Belgium, issue iii, pages 43-60, December.
• K. Van Cauter & L. Van Meensel, 2007, "Recent trends in corporate income tax," Economic Review, National Bank of Belgium, issue i, pages 61-75, June.
• Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007, "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 12873, Jan.
• James Poterba & Nirupama Rao & Jeri Seidman, 2007, "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers, National Bureau of Economic Research, Inc, number 12923, Feb.
• Mihir A. Desai & Dhammika Dharmapala, 2007, "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers, National Bureau of Economic Research, Inc, number 13132, May.
• George A. Plesko, 2007, "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers, National Bureau of Economic Research, Inc, number 13295, Aug.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2007, "Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 13601, Nov.
• David Backus & Espen Henriksen & Kjetil Storesletten, 2007, "Taxes and the Global Allocation of Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 13624, Nov.
• John R. Graham & Lillian F. Mills, 2007, "Using Tax Return Data to Simulate Corporate Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 13709, Dec.
• R. Alton Gilbert & David C. Wheelock, 2007, "Measuring Commercial Bank Profitability: Proceed With Caution," NFI Working Papers, Indiana State University, Scott College of Business, Networks Financial Institute, number 2007-WP-22, Oct.
• Bucovetsky, Sam & Haufler, Andreas, 2007, "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, volume 60, issue 4, pages 789-795, December, DOI: 10.17310/ntj.2007.4.06.
• Ronald B. Davies & Carsten Eckel, 2007, "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2007-6, Mar.
• Ronald B. Davies & Carsten Eckel, 2007, "Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2007-7, Feb.
• Alan J. Auerbach, 2007, "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 153-171, June.
• Peter Birch Sørensen, 2007, "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 172-228, June.
• Alexander Klemm, 2007, "Allowances for Corporate Equity in Practice," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 229-262, June.
• Harry Garretsen & Jolanda Peeters, 2007, "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 263-293, June.
• Doina Maria Radulescu & Michael Stimmelmayr, 2007, "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 294-328, June.
• Jens Brøchner & Jesper Jensen & Patrik Svensson & Peter Birch Sørensen, 2007, "The Dilemmas of Tax Coordination in the Enlarged European Union -super-1," CESifo Economic Studies, CESifo Group, volume 53, issue 4, pages 561-595, December.
• M. Ziliotti & D. Benedetti, 2007, "Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano," Economics Department Working Papers, Department of Economics, Parma University (Italy), number 2007-EP02.
• Raghbendra Jha, 2007, "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers, The Australian National University, Australia South Asia Research Centre, number 2007-01.
• Petersen, Hans-Georg, 2007, "Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-1, Aug.
• Khokrishvili, Elguja, 2007, "Das georgische Steuersystem im Transformationsprozess," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-4, Aug.
• Villani, Salvatore, 2007, "Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
  [The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Revenue]," MPRA Paper, University Library of Munich, Germany, number 30024, Dec, revised Jan 2008.
• Filoso, Valerio, 2007, "The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective," MPRA Paper, University Library of Munich, Germany, number 4183, Jul.
• Cole, Rebel & Mehran, Hamid, 2007, "What can we learn from privately held firms about executive compensation?," MPRA Paper, University Library of Munich, Germany, number 4710, Aug.
• Cebula, Richard, 2007, "Small Firm Size and Health Insurance: A Private Enterprise Perspective," MPRA Paper, University Library of Munich, Germany, number 50939, Jan, revised 10 Apr 2007.
• Diagne, Youssoupha S & Diop, Mouhamadou M, 2007, "Quelles solutions à la hausse continue de la facture publique pétrolière : maintien des appuis à la consommation ou libre fixation des prix par le marché ?
  [Impact of energy subsidies withdrawal on senegalese households]," MPRA Paper, University Library of Munich, Germany, number 54807, Dec.
• Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007, "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper, University Library of Munich, Germany, number 6031.