Research classified by Journal of Economic Literature (JEL) codes

1980

• 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.
• 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.
• Bo Sandemann Rasmussen, , "Partial vs. Global Coordination of Capital Income Tax Policies," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2001-3.
• Rumen Yordanov Brussarski, 2024, "70 Years Value Added Tax," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 1, pages 1-11, May.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021, "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-11, Feb.
• Fawzia Mohammed Idris, , "Evaluating an environmental tax as a source of funding for Social Health Insurance: Sudan case," Review of Socio - Economic Perspectives, Reviewsep, number 202194, DOI: https://doi.org/10.19275/RSEP117.
• Lucia Morosan-Danila & Claudia-Elena Grigoras-Ichim, , "Combating tax evasion through tax havens: A comparative analysis between Romania, Switzerland and Cyprus," Review of Socio - Economic Perspectives, Reviewsep, number 202331, DOI: https://doi.org/10.19275/RSEP174.
• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020, "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 196, May.
• David López-Rodríguez & Cristina García Ciria, 2018, "Estructura impositiva de España en el contexto de la Unión Europea," Occasional Papers, Banco de España, number 1810, Dec.
• Juan José Echavarría & María Angélica Arbeláez & María Fernanda Rosales, 2006, "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia, Banco de la Republica de Colombia, number 374, Feb, DOI: 10.32468/be.374.
• Jorge Ramos F. & Karen Rodríguez Z., 2011, "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia, Banco de la Republica de Colombia, number 657, May, DOI: 10.32468/be.657.
• Mihir Desai & Dhammika Dharmapala, , "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings, American Law & Economics Association, number 1006.
• Stelios Panagiotou & Helen Thanopoulou, 2019, "Tonnage tax revisited: the case of Greece during a shipping crisis and an economic crisis period," Working Papers, Bank of Greece, number 266, Jul.
• Tomas Micko, 2025, "Odhady danovych a odvodovych elasticit," Working Papers, Council for Budget Responsibility, number Working Paper No. 1/2025, Jun.
• VANDENBUSSCHE, Hylke & CRABBE, Karen & JANSSEN, Boudewijn, 2005, "Is there regional tax competition? Firm Level Evidence for Belgium," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1891, Jan, DOI: 10.1007/s10645-005-1988-6.
• GAUTIER, Axel & PAOLINI, Dimitri, 2011, "Universal service financing in competitive postal markets: one size does not fit all," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2336, Jan, DOI: 10.2202/1446-9022.1227.
• HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2014, "Local taxation of global corporation: a simple solution," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2616, Jan.
• Greil, Stefan & Schwarz, Christian & Stein, Stefan, , "Fairness and the Arm’s Length Principle in a Digital Economy
  [Fairness und der Fremdvergleichsgrundsatz in der digitalen Ökonomie]," Duesseldorf Working Papers in Applied Management and Economics, Duesseldorf University of Applied Sciences, number 42.
• Rainer Jurowsky & Dirk Grathwohl, , "Zukunft sichern: Nachwuchskräfte finden, binden und entwickeln in kleinen und mittelständischen Steuerberatungskanzleien - Tagungsband zur Steuerfachtagung am 30.10.2024 (Hrsg. Rainer Jurowsky & Dirk Grathwohl)
  [Securing the Future: Finding, Retai," Duesseldorf Working Papers in Applied Management and Economics, Duesseldorf University of Applied Sciences, number 62.
• Céline Azémar & Paolo Gregory Corcos, , "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers, Business School - Economics, University of Glasgow, number 2008_04, revised Feb 2008.
• Félix Domínguez Barrero & Julio López Laborda, , "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers, Instituto de Estudios Fiscales, number 26-05 Classification-JEL .
• Claudio Agostini & Soraphol Tulayasathien, , "The Impact of State Corporate Taxes on FDI Location," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv146.

None

• Onji Kazuki & Vera David, 2010, "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 10, issue 1, pages 1-35, January, DOI: 10.2202/1935-1682.2246.
• Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011, "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 11, issue 1, pages 1-29, April, DOI: 10.2202/1935-1682.2855.
• Gordon Roger Hall & Gaspar Vitor, 2001, "Home Bias in Portfolios and Taxation of Asset Income," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 1, issue 1, pages 1-30, September, DOI: 10.2202/1538-0637.1001.
• Paff Lolita A, 2005, "State-Level R&D Tax Credits: A Firm-Level Analysis," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-27, September, DOI: 10.1515/1538-0653.1272.
• Osuna Victoria, 2009, "Taxing Overtime or Subsidizing Employment," The B.E. Journal of Macroeconomics, De Gruyter, volume 9, issue 1, pages 1-28, October, DOI: 10.2202/1935-1690.1892.
• Nicola Branzoli & Fulvia Fringuellotti, 2020, "The Effect of Bank Monitoring on Loan Repayment," Staff Reports, Federal Reserve Bank of New York, number 923, May.
• David Card & Jesse Rothstein, 2005, "Racial Segregation and the Black-White Test Score Gap," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 93, May.
• Christopher Neilson & Federico Huneeus & Conrad Miller & Seth Zimmerman, 2021, "Firm Sorting, College Major, and the Gender Earnings Gap," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 649, May.
• Chadwick Curtis & Julio Garin & Saif Mehkari, 2020, "Repatriation Taxes," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 36, pages 293-313, April, DOI: 10.1016/j.red.2019.11.004.
• Juan Carlos Conesa & Begona Dominguez, 2020, "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 37, pages 156-172, July, DOI: 10.1016/j.red.2019.11.006.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023, "Rescue policies for small businesses in the Covid-19 recession," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 51, pages 579-603, December, DOI: 10.1016/j.red.2023.06.003.
• Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, None, "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.