Research classified by Journal of Economic Literature (JEL) codes

2002

• 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, undated, "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.
• F liz Dom nguez Barrero, 2002, "R gimen fiscal de la previsi n 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.
• M Carmen Trueba Cort s & Pablo Lozano Chavarr a, 2001, "Los Determinantes De La Localizaci N Industrial En El Mbito Municipal: La Influencia De Las Variables Fiscales," Hacienda Pública Española / Review of Public Economics, IEF, volume 156, issue 1, march.
• Desiderio Romero Jord n & Jes s Ruiz-Huerta Carbonell, 2001, "Cr Dito Fiscal, Costes Financieros E Inversi N Empresarial: Evidencia Para Espa A Con Un Panel De Microdatos Tributarios," Hacienda Pública Española / Review of Public Economics, IEF, volume 158, issue 3, September.
• Desiderio Romero Jord n & Jos F lix Sanz Sanz, 2001, "Imposici N Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodol Gica Y Comparaci N 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.
• Altshuler, Rosanne & Grubert, Harry, 2001, "Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations," National Tax Journal, National Tax Association;National Tax Journal, volume 54, issue 4, pages 787-809, December, DOI: 10.17310/ntj.2001.4.07.
• Bruce A. Blonigen & Ronald B. Davies, 2001, "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2001-14, Jan, revised 01 Jan 2001.
• Ronald B. Davies & Thomas A. Gresik, 2001, "Tax Competition and Foreign Capital," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2001-15, Jan, revised 01 Jan 2001.
• Richard Chisik & Ronald B. Davies, 2001, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2001-2, Apr, revised 01 Jun 2002.
• Ronald B. Davies & Christopher J. Ellis, 2001, "Competition in Taxes and Performance Requirements for Foreign Direct Investment," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2001-4, Jun, revised 01 Jun 2001.
• Nicodeme, Gaetan, 2001, "Computing effective corporate tax rates: comparisons and results," MPRA Paper, University Library of Munich, Germany, number 3808, Jun.
• Pierre Fortin, 2001, "The Irish Economic Boom: What Can We Learn?," International Productivity Monitor, Centre for the Study of Living Standards, volume 3, pages 19-31, Fall.
• Masayoshi Hayashi & Robin Boadway, 2001, "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 34, issue 2, pages 481-503, May, DOI: 10.1111/0008-4085.00085.
• Deen Kemsley, 2001, "Dividend Tax Capitalization: Clarifications and Responses to Recent Challenges," Yale School of Management Working Papers, Yale School of Management, number ysm216, Aug.
• Deen Kemsley & Doron Nissim, 2001, "Valuation of the Debt-Tax Shield," Yale School of Management Working Papers, Yale School of Management, number ysm249, Dec.
• Besendorfer, Daniel & Greulich, A. Katharina, 2001, "Company pensions and taxation," Discussion Papers, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft, number 94.

2000

• James M. Poterba, 2000, "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2.
• Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000, "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters, National Bureau of Economic Research, Inc, "International Taxation and Multinational Activity".
• James R. Hines, Jr., 2000, "Nonprofit Business Activity and the Unrelated Business Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 6820, Nov.
• Todd Sinai & Joseph Gyourko, 2000, "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 7893, Sep.
• Rosanne Altshuler & R. Glenn Hubbard, 2000, "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 7903, Sep.
• Mihir A. Desai & James R. Hines Jr., 2000, "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 8009, Nov.
• Ronald B. Davies, 2000, "State Tax Competition for Foreign Direct Investment: A Winnable War?," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2000-4, May, revised 01 Jul 2002.
• Richard Mash, 2000, "Host Country-Foreign Investor Bargaining Power and Investment Incentive Provisions in Multilateral Investment Agreements," Economics Series Working Papers, University of Oxford, Department of Economics, number 47, Dec.
• Kaluzhsky, Mikhail, 2000, "Стратегия Развития Системы Городского Самоуправления В Новых Экономических Условиях
  [Development strategy of System of the City Government in the new economic conditions]," MPRA Paper, University Library of Munich, Germany, number 58494.
• David Margolis & Denis Fougère, 2000, "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, volume 15, issue 2, pages 3-76, DOI: 10.3406/rfeco.2000.1489.
• Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000, "Tax Analysis and Revenue Forecasting," Development Discussion Papers, JDI Executive Programs, number 2000-05, Jun.
• Roshan Bajrachava & Chun-Yan Kuo, 2000, "Tax Revenue Estimation in Ghana," Development Discussion Papers, JDI Executive Programs, number 2000-07, Feb.
• Ramkishen S. Rajan, 2000, "Are Multinational Sales to Affiliates in High Tax Countries Overpriced? A Simple Illustration," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 53, issue 4, pages 551-557.
• Rosanne Altshuler, 2000, "Recent Developments in the Debate on Deferral," Departmental Working Papers, Rutgers University, Department of Economics, number 200013, Jul.
• Erik Fjærli & Rolf Aaberge, 2000, "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers, Statistics Norway, Research Department, number 284, Aug.
• European Commission, 2000, "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2000, Apr.
• Homburg, Stefan, 2000, "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
• Homburg, Stefan & Theisen, René Manuel, 2000, "Steuersenkungsgesetz: Das gefangene Eigenkapital," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 53, issue 39, pages 1930-1931.
• Homburg, Stefan, 2000, "Reform der Gewerbesteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 39, pages 42-55.
• Boss, Alfred, 2000, "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 975.
• Chen, KCW & Schoderbek, MP, 2000, "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 23-44, DOI: http://hdl.handle.net/10.2307/26729.
• Charles McLure Jr., 2000, "Alternatives to the concept of permanent establishment : e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 10-16, October.
• Patrick Wille, 2000, "Electronic commerce and VAT burdens : e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 17-23, October.
• Hal Varian, 2000, "Taxation of electronic commerce : a U.S. view ; e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 3-9, October.
• Helmut Remsperger & Heinrich Traublinger & Franz Wagner, 2000, "Steuerreform - was fehlt noch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 03-09, July.
• Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000, "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 10-25, July.
• Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Revil, 2000, "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers, CEPII research center, number 2000-06, May.
• TIRELLI, Mario, 2000, "Capital income taxation when markets are incomplete," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2000011, Feb.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011, "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Mar.
• Adam Elbourne & Henk Kranendonk & Rob Luginbuhl & Bert Smid & Martin Vromans, 2008, "Evaluating CPB's published GDP growth forecasts; a comparison with individual and pooled VAR based forecasts," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Oct.
• Joeri Gorter & A. Parikh, 2000, "How mobile is capital within the European Union?," CPB Research Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Nov.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2000, "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers, Centre for Economic Policy Research, number 2626, Nov.
• Nicolas Marceau & Michael Smart, 2000, "Business Tax Lobbying," Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal, number 102, Jan.
• Denis Fougère & David Margolis, 2000, "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers, Center for Research in Economics and Statistics, number 2000-16.
• Jean-François Gautier, 2000, "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2000/07.
• Kostial, Kristina & Gropp, Reint, 2000, "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series, European Central Bank, number 31, Sep.
• Christian Keuschnigg & Soren Bo Nielsen, 2000, "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 1848, Aug.
• Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000, "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, volume 30, issue 1, pages 99-122, August.
• Suwanakul, Sontachai & Yeh, Chiou†nan & Mai, Chao†cheng, 2000, "The impact of revenue†neutral tax policy on plant location under price uncertainty**We would like to thank two anonymous referees for some very useful suggestions. We are also indebted to Dr. Percy J. Vaughn, Jr. for providing support and a stimula," Papers in Regional Science, Elsevier, volume 79, issue 1, pages 91-100, DOI: 10.1111/j.1435-5597.2000.tb00761.x.
• Dahlstrom, T., 2000, "Neutral Corporate Taxation under Uncertainty: New Insights Offered by Real Options Theory," University of Helsinki, Department of Economics, Department of Economics, number 469.
• Alvarez Jr., L. & Kanniainen, V. & Sodersten, J., 2000, "Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing," Papers, Uppsala - Working Paper Series, number 2000:4.
• Said Batkibekov & Pavel Kadochnikov & Oleg Lugovoy & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela & Elena Serova & Irina khramova, 2000, "Problems with Russia's tax system: Theory, experience, and reform," Research Paper Series, Gaidar Institute for Economic Policy, issue 19P, pages 1106-1106.
• David Margolis & Denis Fougère, 2000, "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00353879, Oct.
• David Margolis & Denis Fougère, 2000, "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print, HAL, number halshs-00353879, Oct.
• Waldenström, Daniel, 2000, "Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 356, Feb.
• Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000, "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series, Uppsala University, Department of Economics, number 2000:4, Feb.
• Annick Hespel & Michel Mignolet, 2000, "Tax-aided financial services companies and the cost of capital," Fiscal Studies, Institute for Fiscal Studies, volume 21, issue 3, pages 349-374, September.
• Goerke, Laszlo, 2000, "Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons," IZA Discussion Papers, IZA Network @ LISER, number 148, May.

1999

• Benge, M., 1999, "Gains to Australian Shareholders from Perturbations in Corporate Financial Policy," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 1999-369.
• Benge, M., 1999, "The Ralph Report Depreciation Proposals and Investment Neutrality," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 1999-371, May.
• Smith, B., 1999, "The Impossibility of a Neutral Resource Rent Tax," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 1999-380, Sep.
• You-Qiang Wang, 1999, "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, volume 89, issue 4, pages 974-981, September.
• Echavarría-Soto, Juan José, 1999, "Aranceles y la economía política de la protección," Chapters, Banco de la Republica de Colombia, chapter 4, "Crisis e industrialización: las lecciones de los treintas", DOI: 10.32468/Ebook.601-857-1.
• Harris, TS & Kemsley, D, 1999, "Dividend taxation in firm valuation: New evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 275-291, DOI: http://hdl.handle.net/10.2307/24914.
• Erling Holmørn & Torbjørn Hægeland, 1999, "Effective Rates Of Assistance For Norwegian Industries," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 45, issue 1, pages 99-116, March, DOI: 10.1111/j.1475-4991.1999.tb00314.x.
• Franz W. Wagner & Dominic Wader, 1999, "Belastungs- und Entscheidungswirkungen der geplanten Unternehmensteuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 52, issue 32, pages 20-25, December.
• Agnès Bénassy-Quéré & Amina Lahrèche-Revil, 1999, "A single Currency, a Single Tax Policy?," La Lettre du CEPII, CEPII research center, issue 185.
• Rufin Baghana & Pierre Mohnen, 2009, "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Québec," CIRANO Working Papers, CIRANO, number 2009s-01, Jan.
• Pierre Mohnen & Boris Lokshin, 2009, "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers, CIRANO, number 2009s-11, Apr.
• Roberto Steiner & Carolina Soto, 1999, "Cinco ensayos sobre tributación en Colombia," Cuadernos de Fedesarrollo, Fedesarrollo, number 12735, Jan.
• Bulow, Jeremy & Klemperer, Paul, 1999, "The Tobacco Deal," CEPR Discussion Papers, Centre for Economic Policy Research, number 2125, Apr.
• van Wijnbergen, Sweder & Estache, Antonio, 1999, "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, volume 71, issue 1, pages 75-96, January.
• Kari, Seppo, 1999, "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports, VATT Institute for Economic Research, number 51.
• Benge, M., 1999, "Gains to Australian Shareholders from Perturbations in Corporate Financial Policy," Papers, Australian National University - Department of Economics, number 369.
• Benge, M., 1999, "The Ralph Report Depreciation Proposals and Investment Neutrality," Papers, Australian National University - Department of Economics, number 371.
• Smith, B., 1999, "The Impossibility of a Neutral Resource Rent Tax," Papers, Australian National University - Department of Economics, number 380.
• Haufler, A. & Schjelderup, G., 1999, "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," Papers, Norwegian School of Economics and Business Administration-, number 18/99.
• Margolis, D. & Fougere, D., 1999, "Moduler les cotisations employeurs a l'assurance - chomage: les experiences de bonus - malus aux Etats-Unis," Papiers d'Economie Mathématique et Applications, Université Panthéon-Sorbonne (Paris 1), number 1999.22.
• Kwang Soo Cheong, 1999, "Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation," Working Papers, University of Hawaii at Manoa, Department of Economics, number 199904.
• David Margolis & Denis Fougère, 1999, "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-03592503, Mar.
• David Margolis & Denis Fougère, 1999, "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print, HAL, number halshs-03592503, Mar.
• Andreas Haufler, 1999, "Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU," Fiscal Studies, Institute for Fiscal Studies, volume 20, issue 2, pages 133-153, June.