Research classified by Journal of Economic Literature (JEL) codes

2007

• 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, Institute of Labor Economics (IZA), number 2859, Jun.
• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2007, "Creating Jobs Through Public Subsidies: An Empirical Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), 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 wit," 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 Re," 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," 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.
• Lenka Láchová, 2007, "Standing of Property Taxation in the Czech Republic
  [Postavení majetkových daní v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 2, pages 34-47, DOI: 10.18267/j.cfuc.220.
• Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis, 2007, "State Aid Policies and Underground Activities," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 4_2007, Apr.
• Jianjun Miao & Francois Gourio, 2007, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers, Society for Economic Dynamics, number 147.
• Määttänen, Niku & Maliranta, Mika, 2007, "Tax incentives for R&D and firm dynamics (in Finnish with English abstract and summary)," Discussion Papers, The Research Institute of the Finnish Economy, number 1065.
• Møen, Jarle, 2007, "Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy," Discussion Papers, The Research Institute of the Finnish Economy, number 1097.
• Stefan Gruber & Luigi Marattin, 2007, "No Taxation without Infrastructure," Working Paper series, Rimini Centre for Economic Analysis, number 11_07, Jul.
• Eleonora Patacchini, 2007, "Who Benefits from Credit Subsidies?," Rivista di Politica Economica, SIPI Spa, volume 97, issue 5, pages 175-202, September.
• John Freebairn & John Quiggin, 2010, "Special Taxation of the Mining Industry," Australian Public Policy Program Working Papers, Risk and Sustainable Management Group, University of Queensland, number WPP10_3, Dec.
• Harry Grubert & Rosanne Altshuler, 2007, "Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income," Departmental Working Papers, Rutgers University, Department of Economics, number 200626, Mar.
• Claudio A. Agostini, 2007, "The Impact of State Corporate Taxes on FDI Location," Public Finance Review, , volume 35, issue 3, pages 335-360, May, DOI: 10.1177/1091142106292491.
• Saeed Ahmed, 2007, "Forecasting Profitability, Earnings, and Corporate Taxes: Evidence from UK Companies," SBP Working Paper Series, State Bank of Pakistan, Research Department, number 16, May.
• Caren Sureth & Dirk Langeleh, 2007, "The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 59, issue 4, pages 310-339, October.
• Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007, "Capital Structure and International Debt Shifting," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 07-015.RS.
• Ruud A. de Mooij & Gaëtan Nicodème, 2007, "Corporate tax policy and incorporation in the EU," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 07-016.RS.
• Deborah Knirsch, 2007, "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, volume 1, issue 2, pages 151-165, August, DOI: 10.1007/s11846-007-0012-8.
• Deborah Knirsch, 2007, "Lohnt sich eine detaillierte Steuerplanung für Unternehmen?," Schmalenbach Journal of Business Research, Springer, volume 59, issue 4, pages 487-507, June, DOI: 10.1007/BF03371708.
• Jouko Ylä-Liedenpohja, 2007, "Prevention of an Entrepreneur's Income Shifting in a Nordic Dual Tax," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0762, Dec.
• Ruud de Mooij & Gaetan Nicodeme, 2007, "Corporate tax policy and incorporation in the EU," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 11, Nov, revised Nov 2007.
• European Commission, 2007, "Taxation trends in the European Union: 2007 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2007, Apr.
• Ruud A. de Mooij & Gaetan Nicodeme, 2007, "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 07-030/3, Mar.
• Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij, 2007, "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 07-056/2, Jul.
• Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007, "Will Corporate Tax Consolidation improve Efficiency in the EU ?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 07-076/2, Sep.
• John Romalis, 2007, "Capital Taxes, Trade Costs, and the Irish Miracle," Journal of the European Economic Association, MIT Press, volume 5, issue 2-3, pages 459-469, 04-05.
• Hainz, Christa & Hakenes, Hendrik, 2007, "The Politician and his Banker," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich, number 222, Nov.
• Luigi Bonatti, 2007, "Complementary research strategies, first-mover advantage and the inefficiency of patents," Department of Economics Working Papers, Department of Economics, University of Trento, Italia, number 0717.
• John Clark & Brant Pridmore & Nicholas Stoney, 2007, "Trends in aggregate measures of Australia’s corporate tax level," Economic Roundup, The Treasury, Australian Government, issue 3, pages 1-28, September.
• Lynne Pepall & Daniel Richards, 2007, "Targeted Transfers, Investment Spillovers, and the Tax Environment," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0702.
• Marchese, Carla & Privileggi, Fabio, 2007, "Increasing the efficiency of the 'Studi di Settore' might backfire," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 83, Jul.
• Mohnen, Pierre & Bérubé, Charles, 2007, "Are Firms That Received R&D Subsidies More Innovative?," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2007-015.
• Lokshin, Boris & Mohnen, Pierre, 2007, "Measuring the Effectiveness of R&D Tax Credits in the Netherlands," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2007-025.
• Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M., 2007, "Contracting out: Dutch municipalities reject the solution for the VAT-distortion," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0003.
• Sotiris Karkalakos & Christos Kotsogiannis, 2007, "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 40, issue 3, pages 782-811, August, DOI: 10.1111/j.1365-2966.2007.00431.x.
• Christian Keuschnigg, 2007, "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series, FIW, number 005, Jun.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007, "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2007-07, Jul, revised Jul 2007.
• Gries, Thomas & Prior, Ulrich & Sureth, Caren, 2007, "Taxation of risky investment and paradoxical investor behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 26.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007, "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 27.
• Ramb, Fred, 2007, "Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2007,21.
• Homburg, Stefan, 2007, "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 717-728.
• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007, "Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 60, issue 9, pages 376-381.
• Homburg, Stefan, 2007, "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 45, issue 15, pages 686-690.
• Jacob, Dieter & Berger, Conny, 2007, "Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2007/01.
• Becker, Johannes & Fuest, Clemens, 2007, "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 07-8.
• Büttner, Thiess & Ruf, Martin, 2004, "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-76.
• Oestreicher, Andreas & Spengel, Christoph, 2007, "Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-035.
• Spengel, Christoph & Wendt, Carsten, 2007, "Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-043.
• Heinemann, Friedrich & Janeba, Eckhard, 2007, "The Globalization of Tax Policy: What German Politicians Believe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-057.
• Overesch, Michael, 2007, "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-071.
• Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2007, "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-037 [rev.].

2006

• Peter Birch Sørensen, 2006, "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 06-07, Aug.
• Markus Zwick, 2006, "Gemeindefinanzreform und Freie Berufe," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 63, Jul.
• Joachim Merz & Markus Zwick, 2006, "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 65, Sep.
• Peter Paic, 2006, "Informationelle Zugänge für die empirische Untersuchung freiberuflicher Existenzgründungen?," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 66, Sep.
• Wiese, Jörg, 2006, "Die Modigliani/Miller-Theoreme und Ausschüttungspolitik," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 1888, Nov.
• Eggert, Wolfgang & Haufler, Andreas, 2006, "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics, University of Munich, Department of Economics, number 20563.
• Haufler, Andreas, 2006, "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics, University of Munich, Department of Economics, number 1153.
• Bucovetsky, Sam & Haufler, Andreas, 2006, "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics, University of Munich, Department of Economics, number 1209, Oct.
• Eggert, Wolfgang & Haufler, Andreas, 2006, "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics, University of Munich, Department of Economics, number 902, Mar.
• Friska Parulian Panjaitan, 2006, "An Analysis of Personal Income Tax Compliance Rate in Indonesia For The Period 1996-2004," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 54, pages 344-376, December.
• Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006, "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 462-487, February.
• Sven Stöwhase, 2006, "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 535-558, February.
• Peter Birch Sørensen, 2006, "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 559-586, February.
• Wolfgang Eggert & Andreas Haufler, 2006, "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 62, issue 4, pages 579-601, December, DOI: 10.1628/001522106X172706.
• David L. Kelly, 2006, "Subsidies to Industry and the Environment," Working Papers, University of Miami, Department of Economics, number 0602, Aug.
• Alan J. Auerbach, 2006, "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 20".
• Jagadeesh Sivadasan & Joel Slemrod, 2006, "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers, National Bureau of Economic Research, Inc, number 12240, May.
• Louis Kaplow, 2006, "Capital Levies and Transition to a Consumption Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 12259, May.
• Roger Gordon & Martin Dietz, 2006, "Dividends and Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 12292, Jun.
• Stefania Albanesi, 2006, "Optimal Taxation of Entrepreneurial Capital with Private Information," NBER Working Papers, National Bureau of Economic Research, Inc, number 12419, Aug.
• Alan J. Auerbach, 2006, "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers, National Bureau of Economic Research, Inc, number 12463, Aug.
• Patrick Kehoe & Varadarajan V. Chari, 2006, "Modern Macroeconomics in Practice: How Theory is Shaping Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 12476, Aug.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006, "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12493, Aug.
• C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006, "Why do firms hold so much cash? A tax-based explanation," NBER Working Papers, National Bureau of Economic Research, Inc, number 12649, Oct.
• Dhammika Dharmapala & James R. Hines Jr., 2006, "Which Countries Become Tax Havens?," NBER Working Papers, National Bureau of Economic Research, Inc, number 12802, Dec.
• Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006, "Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience," National Tax Journal, National Tax Association;National Tax Journal, volume 59, issue 4, pages 889-903, December, DOI: 10.17310/ntj.2006.4.08.
• Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo, 2006, "Taxation, Business Environment and FDI Location in OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 502, Jul, DOI: 10.1787/874058477248.
• Carlos H. de Brito Cruz & Luiz de Mello, 2006, "Boosting Innovation Performance in Brazil," OECD Economics Department Working Papers, OECD Publishing, number 532, Dec, DOI: 10.1787/357276015553.
• Matt Benge & George Fane, 2006, "Adjustment costs and the neutrality of income taxes," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2006-04.
• Aldaba, Rafaelita M., 2006, "FDI Investment Incentive System and FDI Inflows: The Philippine Experience," Discussion Papers, Philippine Institute for Development Studies, number DP 2006-20, DOI: https://doi.org/10.62986/dp2006.20.
• Nicodeme, Gaetan, 2006, "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper, University Library of Munich, Germany, number 107, Jun.
• Ayoki, Milton, 2006, "Tax Reform and its effects on small businesses in Uganda: A sectoral analysis," MPRA Paper, University Library of Munich, Germany, number 127252, Dec, revised 11 Dec 2024.
• Candau, Fabien, 2006, "Good Governance, Trade and Agglomeration," MPRA Paper, University Library of Munich, Germany, number 2353, May.
• Merz, Joachim & Zwick, Markus, 2006, "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," MPRA Paper, University Library of Munich, Germany, number 5843, Sep.
• Zwick, Markus, 2006, "Gemeindefinanzreform und Freie Berufe," MPRA Paper, University Library of Munich, Germany, number 5845, Jul.
• Fullerton, Thomas & Aragones-Zamudio, Victor, 2006, "El Paso Property Tax Abatement Ineffectiveness," MPRA Paper, University Library of Munich, Germany, number 626, revised 2006.
• Mauro, Raul, 2006, "Partidos políticos y financiamiento político," MPRA Paper, University Library of Munich, Germany, number 6592, Oct.
• Eromenko, Igor & Lisenkova, Katerina, 2006, "Impact of joining the WTO on Ukrainian ferrous metallurgy: subsidies vs. antidumping, is there really a trade-off?," MPRA Paper, University Library of Munich, Germany, number 67477.
• Siemers, Lars-H. R. & Zöller, Daniel, 2006, "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper, University Library of Munich, Germany, number 757, Nov.
• Chun-Yan Kuo & Glenn Jenkins, 2006, "Evaluating The Relative Impact Of Fiscal Incentives And Trade Policies On The Returns To Manufacturing In Taiwan 1955-1995," Working Paper, Economics Department, Queen's University, number 1060, Apr.
• Robin Boadway & Motohiro Sato, 2006, "Entrepreneurship And Asymmetric Information In Input Markets," Working Paper, Economics Department, Queen's University, number 1069, May.
• Roberto M Samaniego, 2006, "A Theory of Entry and Exit with Embodied Rate of Technical Change," 2006 Meeting Papers, Society for Economic Dynamics, number 765.
• Ali-Yrkkö, Jyrki & Maliranta, Mika, 2006, "Impact of R&D on Productivity - Firm-level Evidence from Finland," Discussion Papers, The Research Institute of the Finnish Economy, number 1031.
• Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka, 2006, "T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa," Discussion Papers, The Research Institute of the Finnish Economy, number 1045.
• Valkonen, Laura, 2006, "Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa," Discussion Papers, The Research Institute of the Finnish Economy, number 1046.
• Kanniainen, Vesa, 2006, "The Tax Incentives on Entrepreneurship and Firms (in Finnish with English abstract and summary)," Discussion Papers, The Research Institute of the Finnish Economy, number 1058.
• Patrick Minford & David Meenagh & Jiang Wang, 2006, "Testing a Simple Structural Model of Endogenous Growth," CDMA Conference Paper Series, Centre for Dynamic Macroeconomic Analysis, number 0606, Sep.
• Saeed Ahmed, 2006, "Corporate Tax Models: A Review," SBP Working Paper Series, State Bank of Pakistan, Research Department, number 13, Jun.