Research classified by Journal of Economic Literature (JEL) codes

2008

• 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, April.
• 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, February.
• Charles McLure Jr., 2008, "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 9, issue 02, pages 46-52, July.
• Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 61, issue 02, pages 30-38, January.
• Michael Overesch & Georg Wamser, 2008, "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 59.
• Georg Wamser, 2008, "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 62.
• Jens Arnold & Cyrille Schwellnus, 2008, "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset," Working Papers, CEPII research center, number 2008-19, Sep.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography, UCLA Department of Economics, number 122247000000001833, Jan.
• Javier Ávila Mahecha & Ivonne Roc�o Le�n Hern�ndez, 2008, "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 26, issue 57, pages 12-70, DOI: 10.32468/Espe.5701.
• AMERIGHI, Oscar & DE FEO, Giuseppe, 2008, "Privatization and policy competition for FDI," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2008002, Jan.
• Crabbé, Karen & VANDENBUSSCHE, Hylke, 2008, "Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2008081, Dec.
• Ruud de Mooij & G. Nicod, 2008, "Corporate tax policy and incorporation in the EU," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 97, Jan.
• Huizinga, Harry & Barrios, Salvador & Laeven, Luc & Nicodème, Gaëtan, 2008, "International Taxation and Multinational Firm Location Decisions," CEPR Discussion Papers, Centre for Economic Policy Research, number 7047, Nov.
• Kazuki Onji, 2008, "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 370.
• Kazuki Onji & David Vera, 2008, "Tax Law Asymmetries and Income Shifting: Evidence From Japanese Capital Keiretsu," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 371.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2008, "Aplicación de los incentivos fiscales a la inversión en I+D en las empresas españolas," DEE - Documentos de Trabajo. Economía de la Empresa. DB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa, number db080101, Sep.
• Oscar, AMERIGHI & Giuseppe, DE FEO, 2008, "Privatization and policy competition for FDI," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2008002, Feb.
• Karen, CRABBE & Hylke, VANDENBUSSCHE, 2008, "Are your firm’s taxes set in Warsaw ? Spatial tax competition in Europe," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2008050, Dec.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1636, Jan.
• Stefan Bach & Frank M. Fossen, 2008, "Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 75, issue 39, pages 586-590.
• Michael Broer, 2008, "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 762.
• Nadja Dwenger, 2008, "Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 764.
• Michael Broer & Nadja Dwenger, 2008, "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 765.
• Michael Broer, 2008, "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 768.
• Vincent Delbecque, 2008, "Tax Competition and Foreign Direct Investment: assessing the role of market potential and trade costs in a "Footloose Capital" framework," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-18.
• Denis Carré & Nadine Levratto, 2008, "Politique Industrielle et PME : Nouvelle Politique et Nouveaux Outils ?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2008-39.
• Kazuki Onji, 2008, "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers, East Asian Bureau of Economic Research, number 21965, Jan.
• Eduardo Engel & Ronald Fischer, 2008, "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 244.
• Graham, John R. & Mills, Lillian F., 2008, "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, volume 46, issue 2-3, pages 366-388, December.
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008, "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, volume 88, issue 1, pages 80-118, April.
• Lee, Yoonsoo, 2008, "Geographic redistribution of US manufacturing and the role of state development policy," Journal of Urban Economics, Elsevier, volume 64, issue 2, pages 436-450, September.
• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2008, "Creating jobs through public subsidies: An empirical analysis," Labour Economics, Elsevier, volume 15, issue 6, pages 1179-1199, December.
• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008, "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, volume 55, issue 1, pages 48-61, January.
• Candau, Fabien, 2008, "Good governance, trade and agglomeration," Papers in Regional Science, Elsevier, volume 87, issue 4, pages 483-505, DOI: 10.1111/j.1435-5957.2008.00169.x.
• 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 Dom nguez, 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.
• M Beatriz Corchuelo Mart nez-Az a & Ester Mart nez 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.

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, Centre for Economic Policy Research, 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.
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• 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.
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• 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.
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• 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.
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• 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, "Imposici n y bienestar social bajo discriminaci n 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.
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• 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.
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• 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.