Research classified by Journal of Economic Literature (JEL) codes

2004

• Osiris Parcero, 2004, "Inter-region Competition for FDI," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 04/100, May.
• Ahmed, S., 2004, "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 0412, Jan.
• John Armour & Douglas Cumming, 2004, "The Legal Road To Replicating Silicon Valley," Working Papers, Centre for Business Research, University of Cambridge, number wp281, Apr.
• Johannes Becker & Clemens Fuest, 2004, "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series, CESifo, number 1342.
• Jack Mintz & Michael Smart, 2000, "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series, CESifo, number 242.
• Jack Mintz & Michael Smart, 2001, "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series, CESifo, number 554.
• Seppo Kari & Jouko Ylä-Liedenpoha, 2002, "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series, CESifo, number 665.
• Christian Keuschnigg & Søren Bo Nielsen, 2002, "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series, CESifo, number 742.
• Christian Keuschnigg, 2002, "Taxation of a Venture Capitalist with a Portfolio of Firms," CESifo Working Paper Series, CESifo, number 813.
• David Bradford, 2003, "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series, CESifo, number 997.
• Alfons Kühn, 2004, "Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 10-14, January.
• Kurt Faltlhauser, 2004, "Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 15-20, January.
• Wilfried Wagner, 2004, "Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 21-27, January.
• Markus Achatz, 2004, "Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 28-33, January.
• Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004, "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 34-38, January.
• Barbara Hendricks, 2004, "Ist-Versteuerung und ein Cross-Check-Verfahren," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 39-41, January.
• Christine Scheel, 2004, "Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 42-43, January.
• Dieter Ondracek, 2004, "Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 1-44, January.
• Gernot Mittler, 2004, "Die Mehrwertsteuer wird zur Achillesferse der Staatseinnahmen in Europa," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 5-9, January.
• Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004, "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 11, pages 03-10, June.
• Christoph Spengel & Wolfgang Eggert, 2004, "Nachtrag: Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 13, pages 03-08, July.
• Anwar Shaikh, 2004, "¿Quién paga el bienestar" en el Estado de Bienestar? Un estudio multi-países"," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Brülhart, Marius & Jametti, Mario, 2004, "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4593, Sep.
• Vandenbussche, Hylke & Janssen, Boudewijn & Crabbé, Karen, 2004, "Is There Regional Tax Competition? Firm Level Evidence for Belgium," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4721, Oct.
• Stoneman, Paul & Kaivanto, Kim, 2004, "Risk Shifting, Technology Policy and Sales Contingent Claims: When is Launch Aid to the Aerospace Industry A Subsidy?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4798, Dec.
• Zingales, Luigi & Desai, Mihir & Dyck, Alexander, 2004, "Theft and Taxes," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4816, Dec.
• Olivier, PIERARD, 2004, "Impact of Selective Reductions in Labor Taxation," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004035, Oct.
• Rodrigo A. Cerda, 2004, "Corporate Firm Taxation, Firms Destruction and Long Run Capital Stock," Econometric Society 2004 Latin American Meetings, Econometric Society, number 275, Aug.
• Ron Davies & Richard Chisik, 2004, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings, Econometric Society, number 64, Aug.
• Mario Jametti & Marius Brülhart, 2004, "Horizontal Versus Vertical Tax Competition: An Empirical Test," Econometric Society 2004 North American Winter Meetings, Econometric Society, number 303, Aug.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004, "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, volume 88, issue 12, pages 2727-2744, December.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2004, "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, volume 88, issue 5, pages 1011-1042, April.
• Hines, James Jr., 2004, "On the timeliness of tax reform," Journal of Public Economics, Elsevier, volume 88, issue 5, pages 1043-1059, April.
• Chisik, Richard & Davies, Ronald B., 2004, "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, volume 88, issue 6, pages 1119-1148, June.
• Mintz, Jack & Smart, Michael, 2004, "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, volume 88, issue 6, pages 1149-1168, June.
• Sinai, Todd & Gyourko, Joseph, 2004, "The asset price incidence of capital gains taxes: evidence from the Taxpayer Relief Act of 1997 and publicly-traded real estate firms," Journal of Public Economics, Elsevier, volume 88, issue 7-8, pages 1543-1565, July.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2004, "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers, VATT Institute for Economic Research, number 337.
• Yoonsoo Lee, 2004, "Geographic redistribution of U.S. manufacturing and the role of state development policy," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 0415, DOI: 10.26509/frbc-wp-200415.
• Piero Cipollone & Corrado Di Maria & Anita Guelfi, 2004, "Hiring Incentives and Labour Force Participation in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 63, issue 2, pages 161-203, November.
• Claudio A. Agostini(Georgetown University/Ilades), 2004, "The Impact of State Corporate Taxes on FDI Location," Working Papers, Georgetown University, Department of Economics, number gueconwpa~04-04-10, Apr.
• Normann, Göran, 2004, "Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective," Working Paper Series, Research Institute of Industrial Economics, number 632, Oct.
• Jinji, Naoto & 神事, 直人 & Toshimitsu, Tsuyoshi & 利光, 強, 2004, "Optimal Policy for Product R&D with Endogenous Quality Ordering: Asymmetric Duopoly," Discussion Papers, Graduate School of Economics, Hitotsubashi University, number 2004-08, Dec.
• Félix Domínguez Barrero, 2004, "Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002," Hacienda Pública Española / Review of Public Economics, IEF, volume 169, issue 2, pages 173-202, June.
• Mª Angeles Marra Domínguez, 2004, "Incentivos fiscales, inversión en actividades de I+D y estructura de costes. Un análisis por tamaño para una muestra de empresas manufactureras españolas, 1991-1999," Hacienda Pública Española / Review of Public Economics, IEF, volume 170, issue 3, pages 9-35, september.
• Igor Eremenko & Katerina Lisenkova, 2004, "The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy," CERT Discussion Papers, Centre for Economic Reform and Transformation, Heriot Watt University, number 0411.
• Auriol, Emmanuelle & Warlters, Michael, 2004, "Taxation Base in Developing Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 292, Jul.
• Michael Devereux & Rachel Griffith & Alexander Klemm, 2004, "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, volume 25, issue 4, pages 367-388, December.
• Michael Devereux & Rachel Griffith & Alexander Klemm, 2004, "How has the UK corporation tax raised so much revenue?," IFS Working Papers, Institute for Fiscal Studies, number W04/04, Feb.
• Rachel Griffith & Alexander Klemm, 2004, "What has been the tax competition experience of the past 20 years?," IFS Working Papers, Institute for Fiscal Studies, number W04/05, Feb.
• Rodrigo Vergara, 2004, "Taxation and Private Investment: Evidence for Chile," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 268.
• Christian Keuschnigg & Søren Bo Nielsen, 2004, "Taxation and Venture Capital Backed Entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 4, pages 369-390, August.
• Jack Mintz, 2004, "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 4, pages 419-434, August.
• Bruce A. Blonigen & Ronald B. Davies, 2004, "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 5, pages 601-622, September.

2003

• cipollone piero & Anita Guelfi, 2003, "tax credit policy and firms' behaviour: the case of subsidy to open-end labour contract in italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 471, Mar.
• Carsten Vestero Jensen & Soren Bo Nielsen, 2003, "Tax policy on the outskirts of the EU: Greenland," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 4, issue 1, pages 46-63, December.
• William M. Getry & Deen Kemsley & Christopher J. Mayer, 2003, "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," Journal of Finance, American Finance Association, volume 58, issue 1, pages 261-282, February, DOI: 10.1111/1540-6261.00524.
• Fullerton Don & Mohr Robert D., 2003, "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 2, issue 1, pages 1-20, January, DOI: 10.2202/1538-0645.1097.
• Annette Alstadsæter, 2003, "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series, CESifo, number 1018.
• Christian Keuschnigg & Søren Bo Nielsen, 2003, "Taxes and Venture Capital Support," CESifo Working Paper Series, CESifo, number 1094.
• Paolo Panteghini & Guttorm Schjelderup, 2003, "Competing for Foreign Direct Investments: A Real Options Approach," CESifo Working Paper Series, CESifo, number 929.
• Andreas Haufler & Sven Stöwhase, 2003, "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 02, pages 45-51, February.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003, "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 02, pages 52-55, February.
• Martin Junkernheinrich & Klaus Bräunig & Lorenz Jarass & Albert J. Rädler & Alfons Kühn, 2003, "Gewerbesteuer: reformieren oder ersetzen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 56, issue 09, pages 3-22, May.
• Agnès Bénassy-Quéré & Amina Lahrèche-Revil & Lionel Fontagné, 2003, "Tax Competition and Foreign Direct Investment," Working Papers, CEPII research center, number 2003-17, Dec.
• Stefano Micossi & Paola Parascandolo & Barbara Triberti, 2003, "Efficient Taxation of Multi-national Enterprises in the European Union," Bruges European Economic Policy Briefings, European Economic Studies Department, College of Europe, number 5, Apr.
• Keuschnigg, Christian, 2003, "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3850, Mar.
• Huizinga, Harry & Nicodème, Gaëtan, 2003, "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3952, Jun.
• Devereux, Michael, 2003, "Taxing Risky Investment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4053, Sep.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2003, "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4097, Oct.
• Vincent , VANDENBERGHE, 2003, "Private, Private Government-Dependent and Public Schools. An International Effectiveness Analysis," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003029, Dec.
• Altshuler, Rosanne & Hubbard, R. Glenn, 2003, "The effect of the tax reform act of 1986 on the location of assets in financial services firms," Journal of Public Economics, Elsevier, volume 87, issue 1, pages 109-127, January.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2003, "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, volume 87, issue 1, pages 175-203, January.
• Altshuler, Rosanne & Grubert, Harry, 2003, "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, volume 87, issue 1, pages 73-107, January.
• Gordon, Roger H. & Li, Wei, 2003, "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, volume 87, issue 2, pages 283-312, February.
• Bond, Stephen R. & Devereux, Michael P., 2003, "Generalised R-based and S-based taxes under uncertainty," Journal of Public Economics, Elsevier, volume 87, issue 5-6, pages 1291-1311, May.
• Urzúa, Carlos M., 2003, "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2004-01, Oct.
• Régibeau, Pierre & Rockett, Katharine, 2003, "Administrative Delays as Barriers to Trade," Economics Discussion Papers, University of Essex, Department of Economics, number 2848.
• Harry Huizinga & Gaëtan Nicodème, 2003, "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 185, Jun.
• Ben Lockwood & Miltiadis Makris, 2003, "Tax Competition and Politics: Double-Edged Incentives Revisited," Discussion Papers, University of Exeter, Department of Economics, number 0304, Sep.
• Michael Funke & Holger Strulik, 2003, "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers, Hamburg University, Department of Economics, number 20304, Apr.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-sponsored training in stabilisation and growth policy perspectives," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2003:8, Apr.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003, "Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives," Working Paper Series, Research Institute of Industrial Economics, number 592, Mar.
• Du Rietz, Gunnar & Johansson, Dan, 2003, "Skatterna, företagandet och tillväxten," Ratio Working Papers, The Ratio Institute, number 20, Feb.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003, "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series, Uppsala University, Department of Economics, number 2003:19, Jul.
• Kelly Edmiston & Shannon Mudd & Neven Valev, 2003, "Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 3, pages 341-359, September.
• Suman Basu & Carl Emmerson & Christine Frayne, 2003, "An examination of the IFS corporation tax forecasting record," IFS Working Papers, Institute for Fiscal Studies, number W03/21, Nov.
• Rodrigo Cerda, 2003, "Impuestos Óptimos en Empresas," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 251.
• Corak, Miles & Chen, Wen-Hao, 2003, "Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data," IZA Discussion Papers, IZA Network @ LISER, number 811, Jun.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Taxes and Venture Capital Support," Review of Finance, Springer, volume 7, issue 3, pages 515-539.
• Devereux, Michael P & Griffith, Rachel, 2003, "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 10, issue 2, pages 107-126, March.
• Davies, Ronald B & Gresik, Thomas A, 2003, "Tax Competition and Foreign Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 10, issue 2, pages 127-145, March.
• Bradford, David F, 2003, "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 10, issue 5, pages 591-610, September.
• de Mooij, Ruud A & Ederveen, Sjef, 2003, "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 10, issue 6, pages 673-693, November.
• Peter Birch Sørensen, 2003, "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 03-06, Jul.
• Mihir Desai & William M. Gentry, 2003, "The Character and Determinants of Corporate Capital Gains," NBER Working Papers, National Bureau of Economic Research, Inc, number 10153, Dec.
• Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr., 2003, "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 9715, May.
• David F. Bradford, 2003, "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 9843, Jul.
• Kwang-Yeol Yoo, 2003, "Corporate Taxation of Foreign Direct Investment Income 1991-2001," OECD Economics Department Working Papers, OECD Publishing, number 365, Aug, DOI: 10.1787/218605563356.
• Ronald B. Davies, 2003, "Tax Treaties, Renegotiations, and Foreign Direct Investment," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2003-14, Apr, revised 10 Jun 2003.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2003, "Tax Competition for International Producers and the Mode of Foreign Market Entry," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2006-19, Apr, revised 10 Jun 2003.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Taxes and Venture Capital Support," Review of Finance, European Finance Association, volume 7, issue 3, pages 515-539.
• Helena Blazic & Nikša Nikolic & Mario Pecaric, 2003, "Consumer-Based Taxation at the Business Level: The Croatian Experience," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 8, issue 1, pages 57-68, Spring.
• Стайков, Ивайло, 2003, "Икономически И Правни Аспекти На Свободните Икономически Зони В България
  [Economic and legal aspects of the free economic zones in Bulgaria]," MPRA Paper, University Library of Munich, Germany, number 112759.
• David F. Bradford, 2003, "The X Tax in the World Economy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 109, Aug.
• Maurizio Mussoni, 2003, "Il mecenatismo e la valorizzazione economica della cultura," Rivista di Politica Economica, SIPI Spa, volume 93, issue 3, pages 133-182, May-June.
• Rainer Niemann & Dirk Simons, 2003, "Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 55, issue 4, pages 321-341, October.
• Mario Tirelli, 2003, "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer;Associazione per la Matematica, volume 26, issue 2, pages 97-128, November, DOI: 10.1007/s10203-003-0038-6.
• Iulie Aslaksen & Terje Synnestvedt, 2003, "Corporate environmental protection under uncertainty," Discussion Papers, Statistics Norway, Research Department, number 355, Sep.
• European Commission, 2003, "Structures of taxation systems in the European Union: 2003 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2003, Apr.
• Christian Keuschnigg, 2003, "Taxation of a Venture Capitalist With a Portfolio of Firms," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-04, Nov.
• Martin D. Dietz & Christian Keuschnigg, 2003, "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-07, Dec.
• Christian Keuschnigg, 2003, "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-09, Apr.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-17, Sep.
• Kenneth G. Stewart & Michael C. Webb, 2003, "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers, Department of Economics, University of Victoria, number 0301, Feb.
• Mihir A. Desai & William M. Gentry, 2003, "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers, Department of Economics, Williams College, number 2003-04, Nov.
• Matthew J. Kotchen, 2003, "Green Markets and Private Provision of Public Goods," Department of Economics Working Papers, Department of Economics, Williams College, number 2003-05, Apr.
• Dino Falaschetti & Michael Orlando, 2003, "Cutting the Dividends Tax…and Corporate Governance Too?," Finance, University Library of Munich, Germany, number 0311008, Nov.
• Harry Huizinga & Gaetan Nicodeme, 2003, "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics, University Library of Munich, Germany, number 0310005, Oct.
• Funke, Michael & Strulik, Holger, 2003, "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 10/2003.
• Boss, Alfred, 2003, "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers, Kiel Institute for the World Economy, number 1178.
• Tangian, Andranik S., 2003, "Optimizing German regional policy-2004: A study based on empirical data from 1994 to 2001," WSI Working Papers, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation, number 119.
• Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten, 2003, "Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-30.
• Spengel, Christoph & Schäfer, Anne, 2003, "The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 03-53.

2002

• Stöwhase, Sven, 2002, "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics, University of Munich, Department of Economics, number 29, Dec.
• Don Fullerton & Robert D. Mohr, 2002, "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 8723, Jan.
• Roger H. Gordon & James R. Hines Jr., 2002, "International Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 8854, Mar.
• James R. Hines Jr., 2002, "On the Timeliness of Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 8909, Apr.
• Mihir A. Desai & James R. Hines Jr., 2002, "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers, National Bureau of Economic Research, Inc, number 9057, Jul.
• Austan Goolsbee, 2002, "The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 9141, Sep.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002, "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 9224, Sep.
• Desai, Mihir A. & Hines, James R. Jr., 2002, "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," National Tax Journal, National Tax Association;National Tax Journal, volume 55, issue 3, pages 409-440, September, DOI: 10.17310/ntj.2002.3.03.
• Peter Wilson, 2002, "An Analysis of a Cash Flow Tax for Small Business," Treasury Working Paper Series, New Zealand Treasury, number 02/27, Dec.
• Nicodeme, Gaetan, 2002, "Sector and size effects on effective corporate taxation," MPRA Paper, University Library of Munich, Germany, number 15781, Aug.
• Tirelli, Mario, 2002, "Income Taxation when Markets are Incomplete," MPRA Paper, University Library of Munich, Germany, number 746, Dec.
• Domenico Scalera & Alberto Zazzaro, 2002, "Subsidies, Negotiated Planning and Public Enterprise in the Italian Mezzogiorno," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 3, November.
• Rosanne Altshuler & T. Scott Newlon & Harry Grubert, 2002, "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," Departmental Working Papers, Rutgers University, Department of Economics, number 199806, Jan.
• Rosanne Altshuler & Harry Grubert, 2002, "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers, Rutgers University, Department of Economics, number 200009, Jan.
• Rosanne Altshuler & R. Glenn Hubbard, 2002, "The Effect of the Tax Reform Act of 1986 on the Location of Assets," Departmental Working Papers, Rutgers University, Department of Economics, number 200012, Jan.
• Rosanne Altshuler & Harry Grubert, 2002, "Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations," Departmental Working Papers, Rutgers University, Department of Economics, number 200201, Jan.
• Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002, "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 54, issue 1, pages 2-23, January.
• Hans Gersbach, 2002, "How to get firms to invest: A simple solution to the hold-up problem in regulation," Review of Economic Design, Springer;Society for Economic Design, volume 7, issue 1, pages 45-56.
• Stefan Bogner & Manfred Frühwirth & Andreas Höger, 2002, "Die optimale Kapitalstruktur österreichischer Kapitalgesellschaften nach der Steuerreform 2000 unter besonderer Berücksichtigung der Eigenkapitalzuwachsverzinsung," Schmalenbach Journal of Business Research, Springer, volume 54, issue 3, pages 233-245, May, DOI: 10.1007/BF03372677.
• Christoph Spengel, 2002, "Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform," Schmalenbach Journal of Business Research, Springer, volume 54, issue 8, pages 710-742, December, DOI: 10.1007/BF03372693.
• Satish Chand, 2002, "International tax arbitrage via corporate income splitting," Quantitative Finance, Taylor & Francis Journals, volume 2, issue 2, pages 111-115, DOI: 10.1088/1469-7688/2/2/302.
• European Commission, 2002, "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2002, Apr.
• Stephen A. Woodbury, 2002, "Income Replacement and Reemployment Programs in Michigan and Neighboring States," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 02-86, Oct.
• Christian Keuschnigg & Soren Bo Nielsen, 2002, "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002, Department of Economics, University of St. Gallen, number 2002-05, Feb.
• Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002, "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 642.
• Homburg, Stefan, 2002, "Kommunalzuschlag statt Gewerbesteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 57, issue 7, pages 1-1.
• Knirsch, Deborah, 2002, "Neutrality-based effective tax rates," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 249.
• Schäfer, Anne & Spengel, Christoph, 2002, "ICT and international corporate taxation: tax attributes and scope of taxation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-81.
• Schröer, André, 2002, "Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-53.
• Lammersen, Lothar, 2002, "Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-47.
• Lammersen, Lothar, 2002, "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-46.
• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, , "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers, University of Warwick - Department of Economics, number 269454, DOI: 10.22004/ag.econ.269454.
• Rainer Niemann & Caren Sureth, 2002, "Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory," CESifo Working Paper Series, CESifo, number 709.
• Paolo Panteghini, 2002, "Endogenous Timing and the Taxation of Discrete Investment Choices," CESifo Working Paper Series, CESifo, number 723.
• Jack Mintz, 2002, "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 3-9, April.
• Peter Birch Sorensen, 2002, "To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 31-35, April.
• Marcel Gérard, 2002, "Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 38-40, April.
• Lothar Schemmel, 2002, "Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 55, issue 10, pages 22-28, May.
• Juan Camilo Restrepo, 2002, "Los alcances de la coyuntura fiscal del país," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Devereux, Michael & Griffith, Rachel, 2002, "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3247, Mar.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2002, "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3263, Mar.
• Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002, "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3400, May.
• Devereux, Michael & Bond, Stephen Roy, 2002, "Cash Flow Taxes in an Open Economy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3401, May.
• Chisik, Richard & Ronald B. Davies, 2002, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002, Royal Economic Society, number 48, Aug.
• Waldenstrom, Daniel, 2002, "Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939," Explorations in Economic History, Elsevier, volume 39, issue 1, pages 29-45, January.
• Mintz, Jack & Smart, Michael, 2002, "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, volume 83, issue 2, pages 195-215, February.
• Timofeev Andrey, 2002, "Fiscal Decentralization and Soft Budget Constraints," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 01-12e, Apr.
• Tonis Alexander, 2002, "Privileges for Enterprises: Efficient Discrimination or Room for Abuse?," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 02-01e, Aug.
• Gaëtan Nicodème, 2002, "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 175, Sep.
• Milan Sedmihradský, 2002, "Daòové zatížení jako konkurenèní faktor v mezinárodní soutìži ? Model asymetrických zemí v podmínkách monopolu," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 52, issue 10, pages 550-569, October.
• Michael Funke, 2002, "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, volume 15, issue 2, pages 102-109, Autumn.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2002, "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers, VATT Institute for Economic Research, number 266.