Research classified by Journal of Economic Literature (JEL) codes

2006

• 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.
• Victor Matheson & Robert Baade, 2006, "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers, International Association of Sports Economists;North American Association of Sports Economists, number 0601, Mar.
• Jen-Te Yao & Fu-Chuan Lai, 2006, "A fiscal regime solving the incentive inconsistency problem," The Annals of Regional Science, Springer;Western Regional Science Association, volume 40, issue 3, pages 603-619, August, DOI: 10.1007/s00168-005-0050-6.
• Johannes Becker & Clemens Fuest & Christoph Spengel, 2006, "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, volume 58, issue 6, pages 730-742, September, DOI: 10.1007/BF03371679.
• Rainer Niemann, 2006, "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, volume 58, issue 7, pages 928-957, November, DOI: 10.1007/BF03371687.
• Rainer Niemann & Corinna Treisch, 2006, "Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?," Schmalenbach Journal of Business Research, Springer, volume 58, issue 8, pages 1014-1033, December, DOI: 10.1007/BF03372776.
• Annette Alstadsæter, 2006, "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers, Statistics Norway, Research Department, number 474, Sep.
• European Commission, 2006, "Taxation trends in the European Union: 2006 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2006, Apr.
• John H. Munro, 2006, "The Rise, Expansion, and Decline of the Italian Cloth Industries, 1100 - 1730: a study in conjoncture, transaction costs, and comparative advantage," Working Papers, University of Toronto, Department of Economics, number tecipa-244, Jul.
• Mathias Dewatripont & Paul Seabright, 2006, ""Wasteful" Public Spending and State Aid Control," Journal of the European Economic Association, MIT Press, volume 4, issue 2-3, pages 513-522, 04-05.
• Paolo Panteghini, 2006, "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers, University of Brescia, Department of Economics, number ubs0606.
• Mathias Dewatripont & Paul Seabright, 2006, ""Wasteful" public spending and state aid control," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/165574, Apr.
• Ziesemer, Thomas & Kriechel, Ben, 2006, "Taxation and Technology Adoption: A Hotelling Approach," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2006-009.
• Guntram B. Wolff, 2006, "Measuring Tax Burdens in Europe," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 61, issue 03, pages 299-328, September.
• Christian Keuschnigg, 2006, "Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-16, Jul.
• Christian Keuschnigg, 2006, "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-17, Jul.
• Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006, "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 39, issue 3, pages 901-931, August, DOI: 10.1111/j.1540-5982.2006.00375.x.
• Holger Görg & Eric Strobl, 2006, "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant‐Level Data," Southern Economic Journal, John Wiley & Sons, volume 72, issue 4, pages 860-876, April, DOI: 10.1002/j.2325-8012.2006.tb00742.x.
• Hrvoje Šimović, 2006, "Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 0612, Dec.
• Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006, "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2006,20.
• Stöwhase, Sven, 2006, "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 52.
• Hirsch, Julia, 2006, "Public policy and venture capital financed innovation: A contract design approach," CFS Working Paper Series, Center for Financial Studies (CFS), number 2006/29.
• Heilmann, Sven, 2006, "Wechselwirkungen eines Zuschlagmodells mit dem kommunalen Finanzausgleich
  [Effects of local business tax reforms within the German system of municipal finance]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 6.
• Hodler, Roland, 2006, "Industrial Policy in an Imperfect World," Proceedings of the German Development Economics Conference, Berlin 2006, Verein für Socialpolitik, Research Committee Development Economics, number 13.
• Menck, Karl Wolfgang & Mutén, Leif, 2006, "Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen," HWWI Research Papers, Hamburg Institute of International Economics (HWWI), number 2-2.
• Boss, Alfred & Rosenschon, Astrid, 2006, "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers, Kiel Institute for the World Economy, number 1267.
• Boss, Alfred, 2006, "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers, Kiel Institute for the World Economy, number 1301.
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006, "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-011.
• Pfeiffer, Friedhelm & Winterhager, Henrik, 2006, "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-017.
• Winterhager, Henrik, 2006, "Private Job Placement Services: A Microeconometric Evaluation for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-026.
• Winterhager, Henrik & Pfeiffer, Friedhelm, 2006, "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-036.
• Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006, "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-067.
• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006, "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-068.
• Overesch, Michael & Wamser, Georg, 2006, "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-075.
• Winterhager, Henrik, 2006, "Determinanten der Arbeitslosigkeitsdauer - neue Erkenntnisse aus der IEB?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-077.
• Overesch, Michael, 2006, "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-084.
• V. V. Chari & Patrick J. Kehoe, 2006, "Modern Macroeconomics in Practice: How Theory Is Shaping Policy," Journal of Economic Perspectives, American Economic Association, volume 20, issue 4, pages 3-28, Fall.
• Frank K. Teng-Zeng, 2006, "Industrial Research and Development and Tax Incentive Policies: A Survey and Lessons for Africa," The African Finance Journal, Africagrowth Institute, volume 8, issue 1, pages 39-58.
• Jenkins, Glenn P. & Kuo, Chun-Yan, 2006, "Evaluating the Relative Impact of Fiscal Incentives and Trade Policies on the Returns to Manufacturing in Taiwan 1955-1995," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273536, Apr, DOI: 10.22004/ag.econ.273536.
• Boadway, Robin & Sato, Motohiro, 2006, "Entrepreneurship and Asymmetric Information in Input Markets," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273545, May, DOI: 10.22004/ag.econ.273545.
• Ioan DOBRA, 2006, "Financial Control And Tax Control On Suspect Transactions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-25.
• Ana Paula M. Avellar & Patrick Franco Alves, 2006, "Avaliação De Impacto De Programas De Incentivos Fiscais À Inovação – Um Estudo Sobre Os Efeitos Do Pdti No Brasil," Anais do XXXIV Encontro Nacional de Economia [Proceedings of the 34th Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 101.
• Nela Vlahinic-Dizdarevic & Helena Blažic, 2006, "FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 34-57.
• cipollone piero & Anita Guelfi, 2006, "The value of flexible contracts; evidence from an italian panel of industrial firms," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 583, Mar.
• Naoto Jinji & Tsuyoshi Toshimitsu, 2006, "Optimal Policy For Product R&D With Endogenous Quality Ordering: Asymmetric Duopoly," Australian Economic Papers, Wiley Blackwell, volume 45, issue 2, pages 127-140, June, DOI: 10.1111/j.1467-8454.2006.00282.x.
• Friedhelm Pfeiffer & Henrik Winterhager, 2006, "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 7, issue 3, pages 395-415, August, DOI: 10.1111/j.1468-2516.2006.00219.x.
• Francois Gourio & Jianjun Miao, 2006, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series, Boston University - Department of Economics, number dp-160, Nov.
• Regibeau Pierre M & Rockett Katharine E, 2006, "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-47, DOI: 10.2202/1538-0645.1504.
• Regibeau Pierre M & Rockett Katharine E, 2006, "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-47, September, DOI: 10.1515/1538-0645.1504.
• Carola Maggiulli & Matthias Mors, 2006, "Quelques éléments d'analyse de la flat tax," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 53-62.
• Christian Valenduc, 2006, "Une flat tax en Belgique ? Quelques éclairages sur les principes et les conséquences d'une telle réforme," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 63-80.
• Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006, "Optimal Corporation Tax: An I.O. Approach," STICERD - Economics of Industry Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 42, Feb.
• Laszlo Goerke, 2006, "Bureaucratic Corruption and Profit Tax Evasion," CESifo Working Paper Series, CESifo, number 1666.
• Paolo Panteghini, 2006, "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series, CESifo, number 1721.
• Per Engström & Bertil Holmlund, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series, CESifo, number 1736.
• Peter Birch Sørensen, 2006, "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series, CESifo, number 1793.
• Sam Bucovetsky & Andreas Haufler, 2006, "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series, CESifo, number 1846.
• Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006, "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series, CESifo, number 1883.
• Gerhard Stratthaus & Stefan Homburg & Alfons Kühn & Clemens Fuest & Ingolf Deubel, 2006, "Unternehmensteuerreform: Welche Wirkungen sind zu erwarten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 59, issue 23, pages 03-20, December.
• Wolfgang Eggert & Andreas Haufler, 2006, "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 28.
• Michael Overesch & Georg Wamser, 2006, "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 37.
• Amina Lahrèche-Révil, 2006, "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers, CEPII research center, number 2006-11, Jun.
• Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006, "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, volume 39, issue 3, pages 901-931, August.
• Echavarría Juan José & Mar�a Ang�lica Arbel�ez & Mar�a Fernanda Rosales, 2006, "La productividad y sus determinantes:el caso de la industria colombiana," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Juan Jos� Echavarr�a & Mar�a Ang�lica Arbel�ez & Mar�a Fernanda Rosales, 2006, "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia, Banco de la Republica, number 3063, Feb.
• Mauricio Cárdenas & Valerie Mercer-Blackman, 2006, "Análisis del sistema tributario colombiano y su impacto sobre la competitividad," Cuadernos de Fedesarrollo, Fedesarrollo, number 12710, Jun.
• Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006, "Who benefits from tax competition in the European Union?," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 125, Aug.
• Leon Bettendorf & Albert van der Horst, 2006, "Documentation of CORTAX," CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 161, Aug.
• Keuschnigg, Christian, 2006, "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 5769, Aug.
• Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006, "Capital Structure and International Debt Shifting," CEPR Discussion Papers, Centre for Economic Policy Research, number 5882, Oct.
• Nielsen, Soren Bo & Schjelderup, Guttorm & Raimondos, Pascalis, 2006, "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers, Centre for Economic Policy Research, number 5952, Nov.
• Huizinga, Harry & Voget, Johannes, 2006, "International Taxation and the Direction and Volume of Cross-Border M&As," CEPR Discussion Papers, Centre for Economic Policy Research, number 5974, Dec.
• Wooton, Ian, 2006, "Tax Competition and the International Distribution of Firm Ownership: An Invariance Result," CEPR Discussion Papers, Centre for Economic Policy Research, number 5984, Dec.
• Auriol, Emmanuelle & Warlters, Michael, 2006, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 6007, Dec.
• Pfeiffer, Friedhelm & Winterhager, Henrik, 2006, "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen : empirische Befunde aus der Einführungsphase," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 27557.
• Pfeiffer, Friedhelm & Winterhager, Henrik, 2006, "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 6815.
• Frank M. Fossen & Viktor Steiner, 2006, "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 582.
• Rafaelita M. Aldaba, 2006, "FDI Investment Incentive System and FDI Inflows : The Philippine Experience," Finance Working Papers, East Asian Bureau of Economic Research, number 22335, Jan.
• Abid A. Burki & Mushtaq A. Khan & S.M. Turab Hussain, 2006, "Prospects of Wheat and Sugar Trade between India and Pakistan : A Simple Welfare Analysis," Trade Working Papers, East Asian Bureau of Economic Research, number 22249, Jan.
• Jenny D. Balboa & Erlinda M. Medalla, 2006, "State of Trade and Investments in the Philippines," Trade Working Papers, East Asian Bureau of Economic Research, number 22612, Jan.
• Huizinga, Harry & Nicodeme, Gaetan, 2006, "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, volume 50, issue 5, pages 1223-1244, July.
• Desai, Mihir A. & Dharmapala, Dhammika, 2006, "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, volume 79, issue 1, pages 145-179, January.
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006, "Deregulating job placement in Europe: A microeconometric evaluation of an innovative voucher scheme in Germany," Labour Economics, Elsevier, volume 13, issue 4, pages 505-517, August.
• Brulhart, Marius & Jametti, Mario, 2006, "Vertical versus horizontal tax externalities: An empirical test," Journal of Public Economics, Elsevier, volume 90, issue 10-11, pages 2027-2062, November.
• Giebe, Thomas & Grebe, Tim & Wolfstetter, Elmar, 2006, "How to allocate R&D (and other) subsidies: An experimentally tested policy recommendation," Research Policy, Elsevier, volume 35, issue 9, pages 1261-1272, November.
• Koziarivska Larysa & Oliinyk Andrii, 2006, "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 06-08e, Dec.
• Colombo, Luca & Labrecciosa, Paola & Walsh, Patrick Paul, 2006, "Optimal corporation tax: an I.O. approach," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6719, Feb.
• Juan Luis Crucelegui Gárate, 2006, "El control de las ayudas públicas en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 61, issue 01, pages 136-165.
• Juan Luis Crucelegui Gárate, 2006, "Repercusiones del control de las ayudas públicas en el País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 61, issue 01, pages 232-253.
• Iñaki Alonso Arce, 2006, "Las normas fiscales vascas y el Derecho europeo de la competencia," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 61, issue 01, pages 254-277.
• Ángeles Marra Domínguez, 2006, "Efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 63, issue 03, pages 282-305.
• H. Vandenbussche & K. Crabbé, 2006, "Vennootschapsbelasting. De positie van België in het verruimde Europa," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 1, pages 129-152.
• Harry Huizinga & Luc Laeven & Gaetan Nicodeme, 2006, "Capital structure and international debt shifting," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 263, Dec.
• Miltiadis Makris, 2006, "Seignorage and Capital Taxation: Tax Competition Revisited," Discussion Papers, University of Exeter, Department of Economics, number 0603.
• Michael Funke & Holger Strulik, 2006, "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, volume 19, issue 1, pages 25-38, Spring.
• Harri Hietala & Seppo Kari, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, volume 19, issue 2, pages 41-47, Autumn.
• Kari, Seppo & Hietala, Harri, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers, VATT Institute for Economic Research, number 392.
• Robert S. Chirinko & Daniel J. Wilson, 2008, "State Investment Tax Incentives: A Zero-Sum Game?," Working Paper Series, Federal Reserve Bank of San Francisco, number 2006-47, Jul, DOI: 10.24148/wp2006-47.
• V. V. Chari & Patrick J. Kehoe, 2006, "Modern macroeconomics in practice: how theory is shaping policy," Staff Report, Federal Reserve Bank of Minneapolis, number 376, DOI: 10.21034/sr.376.
• Jeroen Fiers, 2006, "Working Paper 06-06 - Fiscale O&O-stimuli in België," Working Papers, Federal Planning Bureau, Belgium, number 200606, Jul.
• Michael Funke & Holger Strulik, 2006, "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers, Hamburg University, Department of Economics, number 20611, Nov.
• Victor Matheson & Robert Baade, 2006, "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers, College of the Holy Cross, Department of Economics, number 0603, Feb.
• Lund, Diderik, 2006, "Taxation and systematic risk under decreasing returns to scale," Working Papers, Copenhagen Business School, Department of Economics, number 02-2003, Jun.
• Lund, Diderik, 2006, "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers, Copenhagen Business School, Department of Economics, number 03-2003, Aug.
• Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006, "Taxes and Decision Rights in Multinationals," Working Papers, Copenhagen Business School, Department of Economics, number 07-2006, Jan.
• Engström, Per & Holmlund, Bertil, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2006:12, May.
• Lindhe, Tobias & Södersten, Jan, 2006, "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series, Uppsala University, Department of Economics, number 2006:19, Sep.
• Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations, number 2006-06, Sep.
• Schaller, Huntley, 2006, "Econometric Issues in Estimating User Cost Elasticity," Economics Series, Institute for Advanced Studies, number 194, Sep.
• Ozan BAHAR, 2006, "Türkiye’nin iktisadi gelişiminde turizm sektörüne sağlanan teşviklerin rolü: Uygulamalı bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 241, pages 128-139.
• Claudio Agostini & Ileana Raquel Jalile, 2006, "Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv174, Sep.
• Mr. Alexander D Klemm, 2006, "Allowances for Corporate Equity in Practice," IMF Working Papers, International Monetary Fund, number 2006/259, Nov.
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006, "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," IZA Discussion Papers, IZA Network @ LISER, number 2109, Apr.
• Fossen, Frank M. & Steiner, Viktor, 2006, "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers, IZA Network @ LISER, number 2164, Jun.
• Goerke, Laszlo, 2006, "Corporate and Personal Income Tax Declarations," IZA Discussion Papers, IZA Network @ LISER, number 2239, Jul.
• Becker Johannes & Fuest Clemens, 2006, "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 226, issue 4, pages 346-360, August, DOI: 10.1515/jbnst-2006-0402.

2005

• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and the Underground Economy," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2005-10, Jul.
• Bellak, Christian & Leibrecht, Markus & Romisch, Roman, 2005, "A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs," Discussion Paper Series, Hamburg Institute of International Economics, number 26365, DOI: 10.22004/ag.econ.26365.
• Richard M. Bird, 2005, "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)," 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 paper0505, Mar.
• Piero Cipollone & Corrado Di Maria & Anita Guelfi, 2005, "Hiring incentives and labour force participation in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 552, Jun.
• Barón-Rivera, Juan David, 2005, "Tubará : población dormitorio y destino turístico del Atlántico," Chapters, Banco de la Republica de Colombia, chapter 5, in: Aguilera-Díaz, María Modesta, "Economías locales en el Caribe colombiano: siete estudios de caso", DOI: 10.32468/Ebook.664-163-5.
• Aguilera-Díaz, María Modesta, 2005, "El puerto y el río como ejes articuladores de la economía de Magangué," Chapters, Banco de la Republica de Colombia, chapter 6, in: Aguilera-Díaz, María Modesta, "Economías locales en el Caribe colombiano: siete estudios de caso", DOI: 10.32468/Ebook.664-163-5.
• Feeny, Simon & Gillman, Max & Harris, Mark N., 2005, "Econometric Accounting of the Australian Corporate Tax Rates: a Firm Panel Example," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2005/16, Dec.
• Rainer Niemann & Corinna Treisch, 2005, "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series, CESifo, number 1506.
• Peter Birch Sørensen, 2005, "Dual Income Taxation: Why and how?," CESifo Working Paper Series, CESifo, number 1551.
• Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2005, "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series, CESifo, number 1586.
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005, "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series, CESifo, number 1623.
• Alfons J. Weichenrieder & Oliver Busch & Alfons Weichenrieder, 2005, "Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom)," CESifo Working Paper Series, CESifo, number 1637.
• Tilmann Rave, 2005, "Umweltorientierte Subventionspolitik in Deutschland : Muster, Konzeptionen, Reformperspektiven," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18, April.
• Bettina Reichl & Siegfried Schönherr & Markus Taube, 2003, "Konjunkturzyklen und Konjunkturforschung in China = Business cycles and cycle analysis in China," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18, February.
• Charles McLure Jr., 2005, "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 6, issue 01, pages 32-41, April.
• Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel, 2005, "Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 58, issue 10, pages 03-15, May.
• Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005, "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 20.
• David Roodman, 2005, "Production-weighted Estimates of Aggregate Protection in Rich Countries toward Developing Countries," Working Papers, Center for Global Development, number 66, Aug.
• Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005, "Tax Competition and Public Input," Working Papers, CEPII research center, number 2005-08, Jun.
• Luc Godbout & Karine Dumont & Sébastien Raymond, 2005, "Effort fiscal comparé : le Québec et les autres provinces canadiennes," CIRANO Working Papers, CIRANO, number 2005s-22, Apr.
• Juan Gonzalo Zapata & Natalia Ariza F., 2005, "Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia," Coyuntura Social, Fedesarrollo, number 12901, Dec.
• Wooton, Ian, 2005, "Competing for a Duopoly: International Trade and Tax Competition," CEPR Discussion Papers, Centre for Economic Policy Research, number 5379, Nov.
• Ricardo Pinheiro Alves, 2005, "The standard neo-classical view on tax competition. A diagrammatic survey and some deductions for small open economies," Working Papers de Gestão, Economia e Marketing (Management, Economics and Marketing Working Papers), Universidade da Beira Interior, Departamento de Gestão e Economia (Portugal), number e01/2005.
• Christer Ljungwall & Martin Linde-Rahr, 2005, "Environmental Policy and the Location of Foreign Direct Investment in China," Governance Working Papers, East Asian Bureau of Economic Research, number 22020, Dec.