Research classified by Journal of Economic Literature (JEL) codes

2004

• 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, Centre for Economic Policy Research, number 3850, Mar.
• Huizinga, Harry & Nicodème, Gaëtan, 2003, "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers, Centre for Economic Policy Research, number 3952, Jun.
• Devereux, Michael, 2003, "Taxing Risky Investment," CEPR Discussion Papers, Centre for Economic Policy Research, number 4053, Sep.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2003, "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 3247, Mar.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2002, "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 3263, Mar.
• Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002, "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers, Centre for Economic Policy Research, number 3400, May.
• Devereux, Michael & Bond, Stephen Roy, 2002, "Cash Flow Taxes in an Open Economy," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Said Batkibekov & Yury Bobylev & Pavel Kadochnikov & K. Nepesov & S. Ponomarenko & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela, 2002, "Tax reform in Russia: Analysis of initial results and future prospects," Research Paper Series, Gaidar Institute for Economic Policy, issue 50P, pages 364-364.
• Christoph Sauer & Margit Schratzenstaller, 2002, "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers, University of Goettingen, Department of Economics, number 115, Dec.
• Michael Funke, 2002, "Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform," Quantitative Macroeconomics Working Papers, Hamburg University, Department of Economics, number 20204, Apr.
• Du Rietz, Gunnar, 2002, "Kapitalskatterna och den kreativa förstörelsen," Ratio Working Papers, The Ratio Institute, number 5, Sep.
• Lindhe, Tobias, 2002, "Methods of Mitigating Double Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2002:8, May.
• Féliz Domínguez Barrero, 2002, "Régimen fiscal de la previsión social en la empresa: Incentivos existentes y equidad del sistema," Hacienda Pública Española / Review of Public Economics, IEF, volume 163, issue 4, pages 35-70, December.
• Satish Chand, 2002, "International tax abitrage via corporate income splitting," International and Development Economics Working Papers, International and Development Economics, number idec02-1.
• Görg, Holger, 2002, "Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs," IZA Discussion Papers, IZA Network @ LISER, number 665, Dec.

2001

• Marcus Asplund & Richard Friberg, 2001, "The Law of One Price in Scandinavian Duty-Free Stores," American Economic Review, American Economic Association, volume 91, issue 4, pages 1072-1083, September.
• John Piggott & John Whalley, 2001, "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, volume 91, issue 4, pages 1084-1094, September.
• Alessandra Staderini, 2001, "Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 423, Nov.
• Lawrence W. Kenny & Stanley L. Winer, 2001, "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers, Carleton University, Department of Economics, number 01-03, May.
• Rainer Niemann, 2001, "Tax Rate Uncertainty and Investment Behavior," CESifo Working Paper Series, CESifo, number 557.
• Ruud A. De Mooij & Sjef Ederveen, 2001, "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series, CESifo, number 588.
• Carlos Artacho Ruiz & Nuria Ceular Villamandos & Fernando J. Fuentes García, 2001, "La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 155-170, August.
• Masayoshi Hayashi & Robin Boadway, 2001, "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics, Canadian Economics Association, volume 34, issue 2, pages 481-503, May.
• Ashley Winston, 2001, "Developing a Cost of Capital Module for Computable General Equilibrium Modelling," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number op-96, Dec.
• Ruud de Mooij & S. Ederveen, 2001, "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 3, Nov.
• Eric de Laat & Rudy Douven & Esther Mot & F. Windmeijer, 2004, "Pharmaceutical promotion and GP prescription behaviour," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 30, Apr.
• Nick Draper & Free Huizinga, 2001, "The effect of corporate taxes on investment and the capital stock," CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 13, Jul.
• Joeri Gorter & Ruud de Mooij, 2001, "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis, number 30, May.
• Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2001, "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers, Centre for Economic Policy Research, number 2753, Mar.
• Régibeau, Pierre & Rockett, Kate, 2001, "Administrative Delays as Barriers to Trade," CEPR Discussion Papers, Centre for Economic Policy Research, number 3007, Oct.
• Row, Richard & Duhs, Alan, 2001, "The National GST and Commonwealth-State Financial Relations: A Neglected Issue," Economic Analysis and Policy, Elsevier, volume 31, issue 1, pages 57-72, March.
• Gordon, Roger H. & Lee, Young, 2001, "Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data," Journal of Public Economics, Elsevier, volume 82, issue 2, pages 195-224, November.
• Gaëtan Nicodème, 2001, "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 153, Jun.
• Milan Sedmihradský, 2001, "Tax Burden and the Allocation of Investment in International Framework with Monopolistic Firms," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 51, issue 10, pages 550-565, October.
• Paolo M. Panteghini, 2001, "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, volume 14, issue 1, pages 5-13, Spring.
• Erik Fjaerli & Diderik Lund, 2001, "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, volume 14, issue 2, pages 104-119, Autumn.
• Lindhe, T., 2001, "Mitigating Double Taxation in an Open Economy," Papers, Uppsala - Working Paper Series, number 2001:05.
• Lindhe, T. & Sodersten, J. & Oberg, A., 2001, "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers, Uppsala - Working Paper Series, number 2001:16.
• Damjanovic, Tatiana, 2001, "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 0454, Jul, revised 03 Dec 2001.
• Lund,D., 2001, "Taxation, uncertainty, and the cost of equity for a multinational firm," Memorandum, Oslo University, Department of Economics, number 13/2001.
• Lindhe, Tobias, 2001, "Mitigating Double Taxation in an Open Economy," Working Paper Series, Uppsala University, Department of Economics, number 2001:5, Feb.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001, "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series, Uppsala University, Department of Economics, number 2001:16, Sep.
• Mª Carmen Trueba Cortés & Pablo Lozano Chavarría, 2001, "Los Determinantes De La Localización Industrial En El Ámbito Municipal: La Influencia De Las Variables Fiscales," Hacienda Pública Española / Review of Public Economics, IEF, volume 156, issue 1, march.
• Desiderio Romero Jordán & Jesús Ruiz-Huerta Carbonell, 2001, "Crédito Fiscal, Costes Financieros E Inversión Empresarial: Evidencia Para España Con Un Panel De Microdatos Tributarios," Hacienda Pública Española / Review of Public Economics, IEF, volume 158, issue 3, September.
• Desiderio Romero Jordán & José Félix Sanz Sanz, 2001, "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española / Review of Public Economics, IEF, volume 159, issue 4, December.
• Fuest Clemens & Riphahn Regina, 2001, "Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 221, issue 1, pages 14-31, February, DOI: 10.1515/jbnst-2001-0103.
• Semjén, András, 2001, "Az adóadminisztráció eredményessége és a rejtett gazdaság
  [The effectiveness of tax administration and the hidden economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 219-243.
• Adama Zerbo, 2001, "Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel," Documents de travail, Groupe d'Economie du Développement de l'Université Montesquieu Bordeaux IV, number 62, Oct.
• Mihir A. Desai & James R. Hines, Jr., 2001, "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 15".
• Mihir A. Desai & James R. Hines Jr., 2001, "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers, National Bureau of Economic Research, Inc, number 8121, Feb.
• Rosanne Altshuler & Harry Grubert, 2001, "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 8144, Mar.
• Mihir A. Desai & James R. Hines Jr., 2001, "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 8440, Aug.
• William M. Gentry & Deen Kemsley & Christopher J. Mayer, 2001, "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," NBER Working Papers, National Bureau of Economic Research, Inc, number 8486, Sep.