Research classified by Journal of Economic Literature (JEL) codes

2005

• Keigo Kameda & Masao Nakata, 2005, "Public Debt and the Macroeconomic Stability of Japan," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 22603, Jan.
• Ablett, John & Hart, Neil, 2005, "Corporate Income Tax Reform: The Neglected Issue of Tax Income," Economic Analysis and Policy, Elsevier, volume 35, issue 1-2, pages 45-60, March/Sep.
• Davies, Ronald B., 2005, "State tax competition for foreign direct investment: a winnable war?," Journal of International Economics, Elsevier, volume 67, issue 2, pages 498-512, December.
• Auriol, Emmanuelle & Warlters, Michael, 2005, "Taxation base in developing countries," Journal of Public Economics, Elsevier, volume 89, issue 4, pages 625-646, April.
• Crocker, Keith J. & Slemrod, Joel, 2005, "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, volume 89, issue 9-10, pages 1593-1610, September.
• Eremenko Igor & Lisenkova Katerina, 2005, "Impact of joining the WTO on Ukrainian ferrous metallurgy," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 05-02e, Feb.
• Karzanova Irina, 2005, "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 05-16e, Nov.
• Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005, "Tax Competition and Public Input," Economics Working Papers, European Network of Economic Policy Research Institutes, number 040, Oct.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005, "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers, VATT Institute for Economic Research, number 367.
• Luigi Bernardi, 2005, "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 139-158, November.
• Victor Matheson & Robert Baade, 2005, "Have Public Finance Principles Been Shut Out in Financing New Sports Stadiums for the NFL in the United States?," Working Papers, College of the Holy Cross, Department of Economics, number 0511, Jul.
• Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2005, "Centralized vs. De-centralized Multinationals and Taxes," Working Papers, Copenhagen Business School, Department of Economics, number 10-2005, Sep.
• Hortlund, Per, 2005, "Do Inflation and High Taxes Increase Bank Leverage?," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 612, Nov.
• Lund, Diderik, 2005, "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum, Oslo University, Department of Economics, number 13/2005, May.
• Hortlund, Per, 2005, "Does Inflation and High Taxes Increase Bank Leverage?," Ratio Working Papers, The Ratio Institute, number 69, Apr.
• José Manuel González-Páramo, 2005, "Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax," Hacienda Pública Española / Review of Public Economics, IEF, volume 172, issue 1, pages 23-59, June.
• Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005, "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, volume 174, issue 3, pages 55-86, September.
• Johannes Becker & Clemens Fuest, 2005, "Does Germany collect revenue from taxing the normal return to capital?," Fiscal Studies, Institute for Fiscal Studies, volume 26, issue 4, pages 491-511, December.
• Frances Ruane & Padraig Moore, 2005, "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp88, Dec.
• Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005, "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp97, Dec.
• Rodrigo Cerda & Felipe Larraín, 2005, "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 42, issue 126, pages 257-281.
• Rodrigo Cerda & Felipe Larraín, 2005, "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 297.
• Goran Vuksic, 2005, "Impact of foreign direct investment on Croatian manufacturing exports," Financial Theory and Practice, Institute of Public Finance, volume 29, issue 2, pages 131-158.
• Görg, Holger & Strobl, Eric, 2005, "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data," IZA Discussion Papers, IZA Network @ LISER, number 1606, May.
• Niemann Rainer & Sureth Caren, 2005, "Capital Budgeting with Taxes under Uncertainty and Irreversibility / Investitionsplanung mit Steuern bei Unsicherheit und Irreversibilität," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 225, issue 1, pages 77-95, February, DOI: 10.1515/jbnst-2005-0106.
• Hylke Vandenbussche & Karen Crabbé & Boudewijn Janssen, 2005, "Is there Regional Tax Competition? Firm Level Evidence for Belgium," De Economist, Springer, volume 153, issue 3, pages 257-276, September, DOI: 10.1007/s10645-005-1988-6.
• Sven Stöwhase, 2005, "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, volume 85, issue 2, pages 175-196, August, DOI: 10.1007/s00712-005-0131-0.
• Peter Birch Sørensen, 2005, "Dual Income Taxation: Why and How?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 05-10, Aug.
• Fuest, Clemens & Huber, Bernd, 2005, "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics, University of Munich, Department of Economics, number 20332.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2005, "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 1, pages 45-61, March.
• Clemens Fuest & Bernd Huber, 2005, "The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 139-153, July.
• Maja Klun & Helena Blazi´c, 2005, "Tax Compliance Costs for Companies in Slovenia and Croatia," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 3, pages 418-437, November.
• Keigo Kameda & Masao Nakata, 2005, "Public Debt and the Macroeconomic Stability of Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 1, issue 1, pages 49-90, March.
• James R. Hines Jr., 2005, "Do Tax Havens Flourish?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 19".
• Mihir A. Desai & Dhammika Dharmapala, 2005, "Corporate Tax Avoidance and Firm Value," NBER Working Papers, National Bureau of Economic Research, Inc, number 11241, Apr.
• Alan J. Auerbach, 2005, "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers, National Bureau of Economic Research, Inc, number 11686, Oct.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005, "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 11717, Oct.
• Munro, John H., 2005, "I panni di lana: Nascita, espansione e declino dell’industria tessile di lana italiana, 1100-1730
  [The woollen cloth industry in Italy: The rise, expansion, and decline of the Italian cloth industries, 1100 - 1730]," MPRA Paper, University Library of Munich, Germany, number 11038, Dec, revised Sep 2006.
• Ramirez Verdugo, Arturo, 2005, "Tax Incentives and Business Investment: New Evidence from Mexico," MPRA Paper, University Library of Munich, Germany, number 2272, Aug, revised 04 Oct 2006.
• Tatom, John, 2005, "Competitive advantage: a study of the federal tax exemption for credit unions," MPRA Paper, University Library of Munich, Germany, number 4398, Feb.
• Destefanis, Sergio & Storti, Giuseppe, 2005, "Evaluating Business Incentives Through DEA. An Analysis on Capitalia Firm Data," MPRA Paper, University Library of Munich, Germany, number 62336, Nov.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005, "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper, University Library of Munich, Germany, number 80328, Jan.
• Glenn P. Jenkins, 2005, "Economic Implications of Measures to Bring the Dominican Republic into Compliance with the World Trade Organization (WTO) Rules Concerning the Operation of Free Zones," Development Discussion Papers, JDI Executive Programs, number 2005-04, Apr.
• Kong-Pin & C.Y. Cyrus Chu, 2005, "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, volume 36, issue 1, pages 151-164, Spring.
• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and Underground Production," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 96, Oct.
• Lin-Ti Tan, 2005, "Spatial Economic Theory of Pollution Control under Stochastic Emissions," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 05-A009, Oct.
• Jacqueline Haverals, 2005, "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 05-011.RS.
• Robert Baade & Victor Matheson, 2005, "Have public finance principles been shut out in financing new sports facilities in the United States?," IASE Conference Papers, International Association of Sports Economists, number 0527, Jun.
• Fred Ramb & Alfons J. Weichenrieder, 2005, "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 141, issue 4, pages 670-692, December, DOI: 10.1007/s10290-005-0051-7.
• Joann Martens Weiner, 2005, "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 8, Mar, revised Mar 2005.
• European Commission, 2005, "Taxation trends in the European Union: 2005 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2005, Apr.
• Giebe, Thomas & Grebe, Tim & Wolfstetter, Elmar G., 2005, "How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich, number 108, Oct.
• Bernardi, Luigi & Fraschini, Angela, 2005, "Tax system and tax reforms in India," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 45, Apr.
• Stan McMillen & William Lott, 2005, "The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012," CCEA Studies, University of Connecticut, Connecticut Center for Economic Analysis, number 2005-04, Dec.
• John E. Anderson, 2005, "Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp800, Aug.
• Edgar L. Feige, 2005, "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics, University Library of Munich, Germany, number 0506011, Jun.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511002, Nov.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511003, Nov.
• Iraj Hashi & Darko Hajdukovic & Erjon Luci, 2005, "Can Government Policy Influence Industrial Competitiveness: Evidence from Poland and the Czech Republic," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 8, issue 2, pages 1-22, November.
• Niemann, Rainer & Treisch, Corinna, 2005, "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 1.
• Sureth, Caren & Voß, Armin, 2005, "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 2.
• Sureth, Caren & Maiterth, Ralf, 2005, "Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 3.
• Niemann, Rainer, 2005, "Entscheidungswirkungen der Abschnittsbesteuerung in der internationalen Steuerplanung: Vermeidung der Doppelbesteuerung, Repatriierungspolitik, Tarifprogression," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 4.
• Sureth, Caren & Langeleh, Dirk, 2005, "Capital gains taxation under different tax regimes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 6.
• Ramb, Fred & Weichenrieder, Alfons J., 2005, "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2005,05.
• Buettner, Thiess & Ruf, Martin, 2005, "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2005,17.
• Homburg, Stefan, 2005, "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 60, pages 2382-2385.
• Homburg, Stefan, 2005, "Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 14-27.
• Fuest, Clemens & Thöne, Michael, 2005, "Gemeindefinanzreform: Hintergründe, Defizite, Alternativen
  [Local Tax Refom in Germany]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 1.
• Thöne, Michael, 2005, "Subventionen und staatliche Beihilfen in Deutschland
  [Subsidies and State aid in Germany]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 4.
• Bellak, Christian & Leibrecht, Markus & Römisch, Roman, 2005, "A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 336.
• Ramb, Fred & Weichenrieder, Alfons J., 2005, "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers, Kiel Institute for the World Economy, number 1252.
• Tangian, Andranik S., 2005, "Composite indicator of German regional policy and its use for optimizing subsidies to regional labour markets," WSI Working Papers, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation, number 138.
• Daly, Michael, 2005, "The WTO and direct taxation," WTO Discussion Papers, World Trade Organization (WTO), Economic Research and Statistics Division, number 9.
• Wolff, Guntram B., 2005, "Measuring tax burdens in Europe," ZEI Working Papers, University of Bonn, ZEI - Center for European Integration Studies, number B 09-2005.
• Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005, "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-31.
• Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005, "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-33.
• Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005, "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-37.
• Haverals, Jacqueline, 2005, "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-38.

2004

• Marius BRÜLHART & Mario JAMETTI, 2004, "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 04.11, Jul.
• Stöwhase, Sven, 2004, "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics, number 454, Dec.
• Marius Brülhart & Mario Jametti, 2004, "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Department of Economics Working Papers, McMaster University, number 2004-14.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number bla04047, Jun.
• Jean-Pierre Galavielle, 2004, "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r04032, Mar.
• Mihir A. Desai & William M. Gentry, 2004, "The Character and Determinants of Corporate Capital Gains," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 18".
• Mihir A. Desai & Dhammika Dharmapala, 2004, "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 10471, May.
• David F. Bradford, 2004, "The X Tax in the World Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10676, Aug.
• Keith J. Crocker & Joel Slemrod, 2004, "Corporate Tax Evasion with Agency Costs," NBER Working Papers, National Bureau of Economic Research, Inc, number 10690, Aug.
• Joel Slemrod, 2004, "The Economics of Corporate Tax Selfishness," NBER Working Papers, National Bureau of Economic Research, Inc, number 10858, Oct.
• James R. Hines Jr., 2004, "Do Tax Havens Flourish?," NBER Working Papers, National Bureau of Economic Research, Inc, number 10936, Nov.
• Das-Gupta, Arindam, 2004, "VAT versus the turnover tax with non-competitive firms," Working Papers, National Institute of Public Finance and Policy, number 04/21, Jul.
• Slemrod, Joel, 2004, "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 4, pages 877-899, December, DOI: 10.17310/ntj.2004.4.06.
• Iris Claus & Veronica Jacobsen & Brock Jera, 2004, "Financial Systems and Economic Growth: An Evaluation Framework for Policy," Treasury Working Paper Series, New Zealand Treasury, number 04/17, Sep.
• Nathalie Girouard & Robert Price, 2004, "Asset Price Cycles, “One-Off” Factors and Structural Budget Balances," OECD Economics Department Working Papers, OECD Publishing, number 391, Jun, DOI: 10.1787/305051767827.
• Andrés Fuentes & Eckhard Wurzel & Margaret Morgan, 2004, "Improving the Capacity to Innovate in Germany," OECD Economics Department Working Papers, OECD Publishing, number 407, Oct, DOI: 10.1787/115685830744.
• M.C. Wassenaar & R.H.J.M. Gradus, 2004, "Contracting out: The Importance of a Solution for the VAT Distortion," CESifo Economic Studies, CESifo Group, volume 50, issue 2, pages 377-396.
• Kelly D. Edmiston, 2004, "Tax Uncertainty and Investment: A Cross-Country Empirical Examination," Economic Inquiry, Western Economic Association International, volume 42, issue 3, pages 425-440, July.
• Christian Keuschnigg, 2004, "Taxation of a venture capitalist with a portfolio of firms," Oxford Economic Papers, Oxford University Press, volume 56, issue 2, pages 285-306, April.
• Kiesewetter, Dirk & Lachmund, Andreas, 2004, "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen
  [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper, University Library of Munich, Germany, number 27177, Apr.
• Glenn P. Jenkins & Chun-Yan Kuo, 2004, "Effective Border Tax Adjustments for Export Promotion," Development Discussion Papers, JDI Executive Programs, number 2004-06, Jun.
• Rosanne Altshuler & Harry Grubert, 2004, "Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence," Departmental Working Papers, Rutgers University, Department of Economics, number 200406, Mar.
• Stefan Bogner & Manfred Frühwirth & Markus Schwaiger, 2004, "Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 56, issue 3, pages 223-257, July.
• Martin D. Dietz & Christian Keuschnigg, 2004, "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 140, issue 4, pages 483-519, December.
• André Schröer, 2004, "Entscheidungswirkungen steuerlicher Erfolgsabgrenzungsparadigmen bei multinationalen Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 56, issue 3, pages 259-281, May, DOI: 10.1007/BF03372737.
• Corinna Treisch, 2004, "Europataugliche Ausgestaltung des körperschaftsteuerlichen Anrechnungsverfahrens," Schmalenbach Journal of Business Research, Springer, volume 56, issue 4, pages 365-392, June, DOI: 10.1007/BF03372741.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004, "Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0434, Dec.
• Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004, "European Tax Survey," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 3, Nov, revised Nov 2004.
• Claudius Schmidt-Faber, 2004, "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 5, Dec, revised Dec 2004.
• Christian Valenduc, 2004, "Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 6, Dec, revised Dec 2004.
• Martin Finkenzeller & Christoph Spengel, 2004, "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 7, Dec, revised Dec 2004.
• European Commission, 2004, "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2004, Apr.
• Diaw, K., 2004, "Ownership Restrictions, Tax Competition and Transfer Pricing Policy," Discussion Paper, Tilburg University, Center for Economic Research, number 2004-3.
• James Kelly & Robert Graziani, 2004, "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
• Mihir A. Desai & Dhammika Dharmapala, 2004, "Corporate Tax Avoidance and High Powered Incentives," Working papers, University of Connecticut, Department of Economics, number 2004-09, Apr.
• Gebhard Kirchgässner, 2004, "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 59, issue 03, pages 239-272, September.
• Michel Mignolet & Nathalie Eyckmans & Olivier Meunier, 2004, "Location, investment and regional policy: the contribution of the average effective tax rate theory," ERSA conference papers, European Regional Science Association, number ersa04p541, Aug.
• Michael Funke & Holger Strulik, 2004, "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics, University Library of Munich, Germany, number 0401009, Jan.
• DUGUET Emmanuel, 2004, "Are R&D subsidies a substitute or a complement to privately funded R&D? Evidence from France using propensity score methods for non- experimental data," Public Economics, University Library of Munich, Germany, number 0411007, Nov.
• Kächelein, Holger, 2004, "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 51.
• Bode, Sven, 2004, "Multi-Period Emissions Trading in the Electricity Sector: Winners and Losers," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 268.
• Boss, Alfred, 2004, "Radikale Steuerreform in Deutschland?," Kiel Working Papers, Kiel Institute for the World Economy, number 1208.
• Boss, Alfred & Rosenschon, Astrid, 2004, "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy, number 1220.
• Lachmund, Andreas & Kiesewetter, Dirk, 2004, "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 278.
• Molzahn, Alexander, 2004, "Optimale Fiskalpolitik und endogenes Wachstum," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 285.
• Schäfer, Anne & Spengel, Christoph, 2004, "International Tax Planning in the Age of ICT," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-27.
• Bo Sandemann Rasmussen, 2004, "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2004-8, Sep.
• Bo Sandemann Rasmussen, 2004, "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2004-9, Sep.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004, "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 5, issue 1, pages 28-43, December.
• Eren Inci, 2004, "A Model of R&D Tax Incentives," Boston College Working Papers in Economics, Boston College Department of Economics, number 597, Jul, revised 09 Oct 2006.
• Dmitri Romanov, 2004, "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers, Bank of Israel, number 2004.17, Dec.
• 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, Centre for Economic Policy Research, number 4593, Sep.
• Vandenbussche, Hylke & Janssen, Boudewijn & Crabbé, Karen, 2004, "Is There Regional Tax Competition? Firm Level Evidence for Belgium," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 4798, Dec.
• Zingales, Luigi & Desai, Mihir & Dyck, Alexander, 2004, "Theft and Taxes," CEPR Discussion Papers, Centre for Economic Policy Research, 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.