Research classified by Journal of Economic Literature (JEL) codes

1994

• Kenneth A. Froot & James R. Hines, Jr., 1994, "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 4924, Nov.
• James R. Hines, Jr., 1994, "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 4932, Nov.
• Erling Holmøy & Torbjørn Hægeland & Øystein Olsen, 1994, "Effective Rates of Assistance for Norwegian Industries," Discussion Papers, Statistics Norway, Research Department, number 122, Jul.
• Gordon, R.H. & Bovenberg, A.L., 1994, "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper, Tilburg University, Center for Economic Research, number 1994-63.
• Timothy J. Bartik, 1994, "Taxes and Local Economic Development: What Do We Know and What Can We Know?," Book chapters authored by Upjohn Institute researchers, W.E. Upjohn Institute for Employment Research, "Proceedings of the Eighty-Seventh Annual Conference on Taxation (November 13-15, 1994)".
• Dhaliwal, Ds & Frankel, M & Trezevant, R, 1994, "The Taxable And Book Income Motivations For A Lifo Layer Liquidation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 2, pages 278-289, DOI: http://hdl.handle.net/10.2307/24912.
• Fabio Sánchez Torres & Catalina Guti�rrez, 1994, "Reformas tributarias en Colombia 1980-1992. Aspectos de equidad, eficiencia, y simplificación administrativa," Coyuntura Económica, Fedesarrollo.
• Henry Saffer & Frank Chaloupka, 1994, "Alcohol Tax Equalization and Social Costs," Eastern Economic Journal, Eastern Economic Association, volume 20, issue 1, pages 33-43, Winter.

1993

• R. Glenn Hubbard, 1993, "Corporate Tax Integration: A View from the Treasury Department," Journal of Economic Perspectives, American Economic Association, volume 7, issue 1, pages 115-132, Winter.
• Laurence H. Meyer & Joel L. Prakken & Chris P. Varvares, 1993, "Policy Watch: Designing an Effective Investment Tax Credit," Journal of Economic Perspectives, American Economic Association, volume 7, issue 2, pages 189-196, Spring.
• Michael Grossman, 1993, "Policy Watch: Alcohol and Cigarette Taxes," Journal of Economic Perspectives, American Economic Association, volume 7, issue 4, pages 211-222, Fall.
• Hand, Jrm, 1993, "Resolving Lifo Uncertainty - A Theoretical And Empirical Reexamination Of 1974-75 Lifo Adoptions And Nonadoptions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 21-49, DOI: http://hdl.handle.net/10.2307/24910.
• Kang, Sh, 1993, "A Conceptual-Framework For The Stock-Price Effects Of Lifo Tax Benefits," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 50-61, DOI: http://hdl.handle.net/10.2307/24910.
• Berger, Pg, 1993, "Explicit And Implicit Tax Effects Of The Research-And-Development Tax Credit," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 2, pages 131-171, DOI: http://hdl.handle.net/10.2307/24912.
• Harris, Dg, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 111-140, DOI: http://hdl.handle.net/10.2307/24911.
• Klassen, K & Lang, M & Wolfson, M, 1993, "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 141-173, DOI: http://hdl.handle.net/10.2307/24911.
• Shackelford, Da, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Ta," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 174-182, DOI: http://hdl.handle.net/10.2307/24911.
• Mamuneas, T.P. & Nadiri, M.I., 1993, "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Working Papers, C.V. Starr Center for Applied Economics, New York University, number 93-44.
• Joseph J. Cordes & Arjo Klamer & Thomas C. Leonard, 1993, "Academic Rhetoric in the Policy Arena: The Case of Capital Gains Taxation," Eastern Economic Journal, Eastern Economic Association, volume 19, issue 4, pages 459-479, Fall.
• Alberto Giovannini & R. Glenn Hubbard & Joel Slemrod, 1993, "Studies in International Taxation," NBER Books, National Bureau of Economic Research, Inc, number giov93-1, September.
• Robert Inman & James Poterba, 1993, "State-Federal Tax Interactions," NBER Books, National Bureau of Economic Research, Inc, number inma93-1, September.
• Rosanne Altshuler & T. Scott Newlon & Joel Slemrod, 1993, "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993, "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• David Harris & Randall Morck & Joel B. Slemrod, 1993, "Income Shifting in U.S. Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• James R. Hines, Jr., 1991, "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s," NBER Working Papers, National Bureau of Economic Research, Inc, number 3930, Dec.
• James R. Hines, Jr., 1993, "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 4574, Dec.
• Julio J. Rotemberg & Michael Woodford, 1993, "Energy Taxes and Aggregate Economic Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 4576, Dec.
• Parthasarathi Shome & Christian Schutte, 1993, "Cash-Flow Tax," IMF Staff Papers, Palgrave Macmillan, volume 40, issue 3, pages 638-662, September.
• Bilgili, Faik, 1993, "Arz iktisadı yaklaşımında nisbi fiyatların etkisi ve Keynezyen sisteme getirilen eleştiriler
  [The impact of relative prices in Supply-Side economics and the criticism of Keynesian system]," MPRA Paper, University Library of Munich, Germany, number 76002.
• Glenn Jenkins & JEFFERY HALL, 1993, "Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development," Development Discussion Papers, JDI Executive Programs, number 1993-03, Jul.

1992

• Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992, "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 4171, Sep.
• Genser, Bernd & Schaden, Barbara & Steinhart, Margarita, 1992, "Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 185.
• Bonner, Se & Davis, Js & Jackson, Br, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 1-28, DOI: http://hdl.handle.net/10.2307/24911.
• Collins, Jh & Shackelford, Da, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 103-124, DOI: http://hdl.handle.net/10.2307/24911.
• Outslay, E, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24911.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992, "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 131-153, DOI: http://hdl.handle.net/10.2307/24911.
• Gramlich, J, 1992, "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 154-160, DOI: http://hdl.handle.net/10.2307/24911.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 161-185, DOI: http://hdl.handle.net/10.2307/24912.
• Omer, T, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 186-191, DOI: http://hdl.handle.net/10.2307/24912.
• Schadewald, Ms, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Phase - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 29-36, DOI: http://hdl.handle.net/10.2307/24911.
• Matsunaga, S & Shevlin, T & Shores, D, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Versus Financial-Reporting Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 37-68, DOI: http://hdl.handle.net/10.2307/24911.
• Larcker, Df, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Vs Financial-Reporting Costs - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 69-76, DOI: http://hdl.handle.net/10.2307/24911.
• Downs, Tw & Shriver, Ka, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 77-98, DOI: http://hdl.handle.net/10.2307/24911.
• Sansing, R, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 99-102, DOI: http://hdl.handle.net/10.2307/24911.
• Estache, Antonio & van Wijnbergen, Sweder, 1992, "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 684, Jun.
• Francisco Paulo Cipolla, 1992, "Profit rate and public deficit in the USA," Brazilian Journal of Political Economy, Center of Political Economy, volume 12, issue 2, pages 305-312.
• Altshuler, R. & Fulghieri, P., 1992, "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers, Columbia - Graduate School of Business, number 92-11.

1991

• Carl P. Kaiser, 1991, "The Taxable Payroll for Unemployment Insurance: An Empirical Analysis of South Carolina Manufacturing Firms," Eastern Economic Journal, Eastern Economic Association, volume 17, issue 2, pages 237-243, Apr-Jun.
• Harris, D. & Morck, R. & Slemrod, J., 1991, "Income Shifting in U.S. Multinational Corporations," Working Papers, Research Seminar in International Economics, University of Michigan, number 287.
• David Card, 1991, "Intertemporal Labor Supply: An Assessment," NBER Working Papers, National Bureau of Economic Research, Inc, number 3602, Jan.
• David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991, "Income Shifting in U.S. Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 3924, Dec.
• Rosanne Altshuler & T. Scott Newlon, 1991, "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 3925, Dec.
• Krister Andersson, 1991, "Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries," IMF Staff Papers, Palgrave Macmillan, volume 38, issue 2, pages 327-355, June.
• Grady, Patrick, 1991, "The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie," MPRA Paper, University Library of Munich, Germany, number 13246.
• Chun-Yan Kuo & Steven Clark, 1991, "An Evaluation of the Exploration Tax Credit," Development Discussion Papers, JDI Executive Programs, number 1991-14, Jan.
• Glenn Jenkins & GANGADHAR SHUKLA, 1991, "Resource Taxation And Project Feasibility: The Misima Gold Mine, Papua, New Guinea," Development Discussion Papers, JDI Executive Programs, number 1991-04, Jan.
• Luis E. Rivero M., 1991, "The anti-trust laws from the economists perspective," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 16, issue 6, pages 131-140, January-D.
• Stephen A. Woodbury & Wei-Jang Huang, 1991, "The Tax Treatment of Fringe Benefits," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number ttfb, ISBN: ARRAY(0xa2ac3938).

1990

• Grady, Patrick, 1990, "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper, University Library of Munich, Germany, number 13144, May.
• Ziesemer, Thomas, 1990, "Optimal Subsidization and Structural Change under Monopolistic Competition with Technical Progress a la Ethier," MPRA Paper, University Library of Munich, Germany, number 64500.
• David Card, 1990, "Intertemporal Labor Supply: An Assessment," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 649, Sep.
• Glenn Jenkins, 1990, "Tax Shelter Finance: How Efficient Is It?," Development Discussion Papers, JDI Executive Programs, number 1990-02, Mar.
• Glenn Jenkins & G.P. SHUKLA, 1990, "Fiscal Policies For Mining (Gold) In The Pacific Islands," Development Discussion Papers, JDI Executive Programs, number 1990-03, Mar.
• Daly, Ba & Omer, Tc, 1990, "A Comment On A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 193-197, DOI: http://hdl.handle.net/10.2307/24912.
• Tse, Sy, 1990, "Lifo Liquidations," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 28, issue 1, pages 229-238, DOI: http://hdl.handle.net/10.2307/24912.

1989

• Fellingham, Jc & Young, Ra, 1989, "Special Allocations, Investment Decisions, And Transactions Costs In Partnerships," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 179-200, DOI: http://hdl.handle.net/10.2307/24912.
• Lindahl, Fw, 1989, "Dynamic Analysis Of Inventory Accounting Choice," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 27, issue 2, pages 201-226, DOI: http://hdl.handle.net/10.2307/24912.
• Bernando Barona, 1989, "La Reforma Tributaria de 1986 y la estrategia financiera de la empresas en Colombia. ¿Puede el endeudamiento, después de todo, ser conveniente?," Coyuntura Económica, Fedesarrollo, volume 19, issue 1, pages 227-241.
• Grady, Patrick, 1989, "Real Effective Corporate Tax Rates in Canada and the United States. After Tax Reform," MPRA Paper, University Library of Munich, Germany, number 23652, May.
• Goodspeed, Timothy & Frisch, Daniel, 1989, "U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment," MPRA Paper, University Library of Munich, Germany, number 39389, Aug.
• Glenn Jenkins, 1989, "Economic Inefficiency And Tax Shelter Finance," Development Discussion Papers, JDI Executive Programs, number 1989-01, Jul.

1988

• Bob Hamilton & Chun-Yan Kuo & Satya Poddar, 1988, "Considerations for the Tax Mix," Development Discussion Papers, JDI Executive Programs, number 1988-07, Jun.
• Glenn Jenkins, 1988, "Tax Changes Before Tax Policies: Sri Lanka 1975-1988," Development Discussion Papers, JDI Executive Programs, number 1988-04, May.
• Dopuch, N & Pincus, M, 1988, "Evidence On The Choice Of Inventory Accounting Methods - Lifo Versus Fifo," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 28-59, DOI: http://hdl.handle.net/10.2307/24911.
• Shaw, Wh, 1988, "Measuring The Impact Of The Safe Harbor Lease Law On Security Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 60-81, DOI: http://hdl.handle.net/10.2307/24911.
• Johnson, Wb & Dhaliwal, Ds, 1988, "Lifo Abandonment," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 2, pages 236-272, DOI: http://hdl.handle.net/10.2307/24911.
• Guillermo Perry, 1988, "La tributación de las empresas y los ingresos de capital en Colombia," Coyuntura Económica, Fedesarrollo, volume 18, issue 4, pages 83-92.
• Guillermo Orozco, 1988, "La reforma tributaria, las empresas y su estructura financiera," Coyuntura Económica, Fedesarrollo, volume 18, issue 3, pages 115-141.

1987

• Stevenson, Fl, 1987, "New Evidence On Lifo Adoptions - The Effects Of More Precise Event Dates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 306-316, DOI: http://hdl.handle.net/10.2307/24910.
• Glenn Jenkins, 1987, "Cost-Effectiveness Of After-Tax Financing: Flow-Through Shares And Limited Partnerships," Development Discussion Papers, JDI Executive Programs, number 1988-03, Jun.

1986

• Grady, Patrick, 1986, "The Recent Corporate Income Tax Reform Proposals in Canada and the United States," MPRA Paper, University Library of Munich, Germany, number 18749, Jan.
• Grady, Patrick, 1986, "Tax Incentives for R&D in Canada: A Review of the Recent Experience," MPRA Paper, University Library of Munich, Germany, number 21506, Jun.
• Glenn Jenkins, 1986, "Taxation Of State-Owned Enterprises," Development Discussion Papers, JDI Executive Programs, number 1986-01, Apr.
• Ricks, We, 1986, "Firm Size Effects And The Association Between Excess Returns And Lifo Tax Savings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 1, pages 206-216, DOI: http://hdl.handle.net/10.2307/24908.
• Södersten, Jan, 1986, "The Investment Funds System Reconsidered," Working Paper Series, Research Institute of Industrial Economics, number 174, Dec, revised Jan 1988.

1985

• Hunt, Hg, 1985, "Potential Determinants Of Corporate Inventory Accounting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 448-467, DOI: http://hdl.handle.net/10.2307/24908.
• Milliron, Vc, 1985, "A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 794-816, DOI: http://hdl.handle.net/10.2307/24908.
• Glenn Jenkins, 1985, "An Outline Of The United Kingdom Advanced Corporate Tax," Development Discussion Papers, JDI Executive Programs, number 1985-05, Aug.

1984

• Grady, Patrick, 1984, "Indexation and the Taxation of Business and Investment Income," MPRA Paper, University Library of Munich, Germany, number 21899, Dec.
• Davis, Hz & Kahn, N & Rozen, E, 1984, "Lifo Inventory Liquidations - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 480-496, DOI: http://hdl.handle.net/10.2307/24906.

1983

• Morse, D & Richardson, G, 1983, "The Lifo Fifo Decision," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 106-127, DOI: http://hdl.handle.net/10.2307/24909.
• Maher, Mw & Nantell, Tj, 1983, "The Tax Effects Of Inflation - Depreciation, Debt, And Miller Equilibrium Tax Rates," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 329-340, DOI: http://hdl.handle.net/10.2307/24909.
• José Antonio Ocampo & Guillermo Perry, 1983, "La reforma fiscal, 1982 - 1983," Coyuntura Económica, Fedesarrollo, volume 13, issue 1, pages 215-264.

1981

• Jorge García, 1981, "La programación industrial y el arancel externo común : un impuesto al sectro agrícola del Grupo Andino," Coyuntura Económica, Fedesarrollo, volume 11, issue 2, pages 230-248.

1980

• Cohen, Ma & Halperin, R, 1980, "Optimal Inventory Order Policy For A Firm Using The Lifo Inventory Costing Method," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 18, issue 2, pages 375-389, DOI: http://hdl.handle.net/10.2307/24905.
• Glenn Jenkins & RALPH BEALS & MALCOLM GILLIS, 1980, "The General Structure Of Indonesian Mining Taxation," Development Discussion Papers, JDI Executive Programs, number 1980-02, Feb.
• Glenn Jenkins, 1980, "Development Of Indices Of Mining And Non-Mining Costs For Bolivia," Development Discussion Papers, JDI Executive Programs, number 1980-06, Dec.
• Glenn Jenkins, 1980, "Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia," Development Discussion Papers, JDI Executive Programs, number 1980-09, Dec.
• Glenn Jenkins, 1980, "Guidelines For Design Of Contract Of Work For Companies Operating In Fiscal Reserve Areas Of Bolivia," Development Discussion Papers, JDI Executive Programs, number 1980-10, Dec.
• Robert Conrad & Malcolm Gillis & Glenn Jenkins, 1980, "An Evaluation Of The Impact Of Alternative Tax Policies On The Profitability Of Investments In Wheat, Corn And Soybean Production - An International Comparison," Development Discussion Papers, JDI Executive Programs, number 1980-13, Sep.

1977

• Grady, Patrick, 1977, "Tax Credits For Employment Rather Than Investment: A Comment," MPRA Paper, University Library of Munich, Germany, number 26401, Sep.

1976

• Sunder, S, 1976, "Optimal Choice Between Fifo And Lifo," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 2, pages 277-300, DOI: http://hdl.handle.net/10.2307/24905.

1975

• Glenn Jenkins, 1975, "The Effect Of Tax Policy On The Foreign And Domestic Operations Of The United States Petroleum Industry," Development Discussion Papers, JDI Executive Programs, number 1975-04, Mar.

1974

• Glenn Jenkins, 1974, "Tax Preferences And The Foreign Operations Of The United States Petroleum Industry," Development Discussion Papers, JDI Executive Programs, number 1974-04, Jan.
• Glenn Jenkins, 1974, "An Evaluation Of Alternative Tax Systems Applicable To The Mineral Industries," Development Discussion Papers, JDI Executive Programs, number 1974-05, Sep.

1970

• Nurnberg, H, 1970, "Tax Allocation For Differences In Original Bases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 8, issue 2, pages 217-231, DOI: http://hdl.handle.net/10.2307/24901.
• Kazuki Onji & David Vera, 2008, "Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu," Finance Working Papers, East Asian Bureau of Economic Research, number 21966, Jan.

1969

• Livingstone, Jl, 1969, "Accelerated Depreciation, Tax Allocation, And Cyclical Asset Expenditures Of Large Manufacturing Companies," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 7, issue 2, pages 245-256, DOI: http://hdl.handle.net/10.2307/24899.
• Nurnberg, H, 1969, "Note On Financial Reporting Of Depreciation And Income Taxes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 7, issue 2, pages 257-261, DOI: http://hdl.handle.net/10.2307/24899.
• Greenball, Mn, 1969, "Appraising Alternative Methods Of Accounting For Accelerated Tax Depreciation - Relative-Accuracy Approach," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 7, issue 2, pages 262-289, DOI: http://hdl.handle.net/10.2307/24899.

3

0

• Christian Keuschnigg & Søren Bo Nielsen, , "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 00-18.
• David Bradford, , "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 95-15.
• Assaf Razin & Efraim Sadka & Chi-Wa Yuen, , "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 97-27.
• M. Govinda Rao, 2022, "Evolving Issues and Future Directions in GST Reform in India," Working Papers, Madras School of Economics,Chennai,India, number 2022-221, Jul.
• D.K. Srivastava, 2022, "Intergovernmental fiscal relations in India: Time for the Next Generation of Reforms," Working Papers, Madras School of Economics,Chennai,India, number 2022-222, Jul.
• S. Vishnuhadevi & D. Hima Bindu, 2022, "Compliance Costs of GST for Small Business Enterprises in Tamil Nadu," Working Papers, Madras School of Economics,Chennai,India, number 2022-229, Aug.
• Masanori Orihara, 2015, "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron270, Aug.
• Masanori Orihara, 2015, "Tax loss carryforwards and corporate behavior," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron271, Aug.
• Masanori Orihara, 2016, "Corporate tax asymmetries and R&D: Evidence from a tax reform for business groups in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron273, Jan.
• Kazuki Onji & Masanori Orihara, 2016, "Taxes, stock ownership, and payout policy: Evidence from a 2011 tax reform in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron278, Apr.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023, "The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2023-25, Dec.
• Georg U. Thunecke, 2023, "Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2023-26, Dec.
• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz, 2012, "Corporate Taxation and Productivity Catch-Up: Evidence from 11 European Countries," Discussion Papers, University of Nottingham, School of Economics, number 12/06, Jun.
• Holger Görg, & Hassan Molana, & Catia Montagna, 2007, "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers, University of Nottingham, GEP, number 07/03.
• Boryana Madzharova, 0, "Traceable Payments and VAT Design: Effects on VAT Performance," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 221-247.
• Martin Thomas Falk & Roger Svensson, 0, "Evaluation criteria versus firm characteristics as determinants of public R&D funding," Science and Public Policy, Oxford University Press, volume 47, issue 4, pages 525-535.
• Vanessa Heinemann-Heile, 2024, "Using Machine Learning to Predict Firms’ Tax Perception," Working Papers Dissertations, Paderborn University, Faculty of Business Administration and Economics, number 128, Dec.
• Daniel Dyck & Johannes Lorenz & Caren Sureth-Sloane, 2025, "Sloppiness in Tax Disputes: How to Prevent Litigation?," Working Papers Dissertations, Paderborn University, Faculty of Business Administration and Economics, number 155, Aug.
• Osaid Alshamleh & Glenn P. Jenkins & Mikhail Miklyaev, , "The Estimation Of Excise Tax Revenues And Their Incidence Across The Households In Ethiopia," Development Discussion Papers, JDI Executive Programs, number 2025-06.
• Jamal Ibrahim Haidar & Takeo Hoshi, , "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," Working Paper, Harvard University OpenScholar, number 316046.
• Valkonen, Tarmo, , "Tax Incentives of R&D," Discussion Papers, The Research Institute of the Finnish Economy, number 1066.
• Yeh-Cheng Yang & Wen-Sheng Shieh & Chun-Yueh Lin, 0, "Evaluating the Critical Factors of Tax Evasion in Business Tax Using a Novel Network Decision Support Model," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 0, issue 0, pages 1-33.
• Todd Sinai & Joseph Gyourko, , "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," Zell/Lurie Center Working Papers, Wharton School Samuel Zell and Robert Lurie Real Estate Center, University of Pennsylvania, number 311.
• Arulampalam. Wiji & Papini, Andrea, 2018, "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1169.
• David Mayston & Juning Wang, , "The Optimal Duration of Equity Joint Ventures," Discussion Papers, Department of Economics, University of York, number 11/26.
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