Research classified by Journal of Economic Literature (JEL) codes

1999

• Kim Scharf, 1999, "Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies, Institute for Fiscal Studies, volume 20, issue 4, pages 451-477, December.
• Stephen Bond & Michael Devereux, 1999, "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers, Institute for Fiscal Studies, number W99/09, Feb.
• Goerke, Laszlo, 1999, "Value-added Tax versus Social Security Contributions," IZA Discussion Papers, IZA Network @ LISER, number 55, Aug.
• Goerke Laszlo, 1999, "Value-added Tax versus Social Security Contributions / Mehrwertsteuer oder Sozialversicherungsabgaben," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 219, issue 3-4, pages 308-325, June, DOI: 10.1515/jbnst-1999-3-421.
• Haufler, Andreas, 1999, "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics, University of Munich, Department of Economics, number 20388.
• Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999, "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 56, issue 3/4, pages 285-285, July.
• Andreas Haufler & Guttorm Schjelderup, 1999, "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 56, issue 3/4, pages 481-481, July.
• David Margolis & Denis Fougère, 1999, "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number bla99022, Mar, DOI: 10.3406/rfeco.2000.1489.
• James R. Hines Jr., 1999, "Non-Profit Business Activity and the Unrelated Business Income Tax," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 13".
• Roger H. Gordon & Wei Li, 1999, "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers, National Bureau of Economic Research, Inc, number 7110, May.
• Roger H. Gordon & Young Lee, 1999, "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 7433, Dec.
• Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999, "The Impact of State Taxes on Self-Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 7453, Dec.
• Antonio Estache & Sweder van Wijnbergen, 1999, "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/13378.
• Antonio Estache & Sweder van Wijnbergen, 1999, "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach'," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/44003, Jan.
• Jeremy Bulow & Paul Klemperer, 1999, "The Tobacco Deal," HEW, University Library of Munich, Germany, number 9904002, Apr.
• Haufler, Andreas & Schjelderup, Guttorm, 1999, "Corporate taxation, profit shifting, and the efficiency of public input provision," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 4.
• Boss, Alfred, 1999, "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 934.
• Boss, Alfred, 1999, "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers, Kiel Institute for the World Economy, number 950.
• Izquierdo Llanes, Gregorio, 1999, "Harmonization and tax competition: Efficiency versus fairness," Working Papers in Economics, Bundeswehr University Munich, Economic Research Group, number 1999,2.

1998

• Michael P. Devereux & Rachel Griffith, 1998, "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University, number 98/08.
• Fertő, Imre, 1998, "Az agrárpolitika politikai gazdaságtana I. A kormányzati politikák modellezése a mezőgazdaságban
  [The political economy of agrarian politics. Part I. Modeling of governmental policies in agriculture. Modeling of governmental policies in agricultur," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 223-246.
• Gergely, István, 1998, "Tízéves az adóreform
  [Ten years of the tax reform]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 333-351.
• John Piggott & John Whalley, 1998, "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers, National Bureau of Economic Research, Inc, number 6349, Jan.
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1998, "Entrepreneurs, Income Taxes, and Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 6374, Jan.
• Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 1998, "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 6383, Jan.
• Kathy R. Petroni & Douglas A. Shackelford, 1998, "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers," NBER Working Papers, National Bureau of Economic Research, Inc, number 6590, Jun.
• James R. Hines Jr., 1998, "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc, number 6615, Jun.
• Roger H. Gordon, 1998, "Can High Personal Tax Rates Encourage Entrepreneurial Activity?," IMF Staff Papers, Palgrave Macmillan, volume 45, issue 1, pages 49-80, March.
• John Thornton, 1998, "Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 51, issue 2, pages 279-283.
• Ira N. Gang & Arindam Das-Gupta, 1998, "A Comparison of Sales Taxes," Departmental Working Papers, Rutgers University, Department of Economics, number 199519, Jul.
• Rosanne Altshuler & Harry Grubert, 1998, "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers, Rutgers University, Department of Economics, number 199807, Mar.
• Kwang Soo Cheong, 1998, "Corporate Income Taxation and Signaling," Public Finance Review, , volume 26, issue 5, pages 480-502, September, DOI: 10.1177/109114219802600504.
• Karl Ove Aarbu & Jeffrey K. MacKie-Mason, 1998, "Why some Corporations Pay More Tax than Necessary," Discussion Papers, Statistics Norway, Research Department, number 211, Jan.
• European Commission, 1998, "Structures of the taxation systems in the European Union 1970-1996," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 1998, Apr.
• Jack Mintz & Michael Smart, 1998, "Tax-exempt investors and the asset allocation puzzle," Working Papers, University of Toronto, Department of Economics, number msmart-98-04, May.
• Harry Grubert & Joel Slemrod, 1998, "The Effect Of Taxes On Investment And Income Shifting To Puerto Rico," The Review of Economics and Statistics, MIT Press, volume 80, issue 3, pages 365-373, August.
• Goerke, Laszlo, 1998, "Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework," Discussion Papers, Series I, University of Konstanz, Department of Economics, number 291.
• Richard Damania, 1998, "A Value Added Tax in an Oligopolistic Economy," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 1998-08.
• Jack, W., 1998, "The Treatment of Financial Services Under a Broad-Based Consumption Tax," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 394.
• Jeremy Bulow & Paul Klemperer, 1998, "The Tobacco Deal," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 29, issue 1998 Micr, pages 323-394.
• Newberry, KJ, 1998, "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 157-166, DOI: http://hdl.handle.net/10.2307/24913.
• Collins, J & Kemsley, D & Lang, M, 1998, "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 209-229, DOI: http://hdl.handle.net/10.2307/24914.
• Kemsley, D, 1998, "The effect of taxes on production location," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 321-341, DOI: http://hdl.handle.net/10.2307/24914.
• Mills, LF, 1998, "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 343-356, DOI: http://hdl.handle.net/10.2307/24914.
• Sansing, R, 1998, "Valuing the deferred tax liability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 357-363, DOI: http://hdl.handle.net/10.2307/24914.
• Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1998, "Do Debit Flows Crowd out Equity Flows or the other way Round?," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 137, Sep.
• Joy Begley & John Hughes & Judy Rayburn & David Runkle, 1998, "Assessing the Impact of Export Taxes on Canadian Softwood Lumber," Canadian Journal of Economics, Canadian Economics Association, volume 31, issue 1, pages 207-219, February.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998, "Channelling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Inve," CEPR Discussion Papers, Centre for Economic Policy Research, number 1837, Mar.
• Keuschnigg, Christian, 1998, "Venture Capital: A Case for Investment Promotion," CEPR Discussion Papers, Centre for Economic Policy Research, number 1887, Jul.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998, "A pecking order of capital inflows and international tax principles," Journal of International Economics, Elsevier, volume 44, issue 1, pages 45-68, February.
• Goolsbee, Austan, 1998, "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, volume 69, issue 1, pages 143-152, July.
• Ken Angelin & L. Peter Jennergren, 1998, "Partner leasing in Sweden : a case study in financial innovation and re-regulation," Finnish Economic Papers, Finnish Economic Association, volume 11, issue 1, pages 3-18, Spring.
• Weiss, A., 1998, "A Tax Proposal to Smooth Business Cycles, Encourage Investment and Remove Biases Against Small Firms," Papers, Boston University - Industry Studies Programme, number 87.
• Fehr, H. & Wiegard, W., 1998, "The Incidence of an Extended ACE Corporation Tax," Papers, Norwegian School of Economics and Business Administration-, number 16/98.
• Kind, H.J. & Midelfart Knarvik, K.H. & Schjelderup, G., 1998, "Industrial Agglomeration and Capital Taxation," Papers, Norwegian School of Economics and Business Administration-, number 7/98.
• Taugourdeau, E., 1998, "Altruisme intergenerationnel et taxation du capital dans une economie a deux pays," Papiers d'Economie Mathématique et Applications, Université Panthéon-Sorbonne (Paris 1), number 98.22.
• Johansen, F. & Klette, T.J., 1998, "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Memorandum, Oslo University, Department of Economics, number 1998_027.
• Michael Devereux & Rachel Griffith, 1998, "The taxation of discrete investment choices," IFS Working Papers, Institute for Fiscal Studies, number W98/16, Dec.

1997

• Eldor, Rafael & Zilcha, Itzhak, 1997, "Firms Under Tax Asymmetry: Price Uncertainty and Hedging," Foerder Institute for Economic Research Working Papers, Tel-Aviv University > Foerder Institute for Economic Research, number 275625, Apr, DOI: 10.22004/ag.econ.275625.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-WA, 1997, "Channelling Domestic Savings Into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," Foerder Institute for Economic Research Working Papers, Tel-Aviv University > Foerder Institute for Economic Research, number 275630, Dec, DOI: 10.22004/ag.econ.275630.
• Raimondos-Moller, Pascalis & Scharf, Kimberley A., undated, "The Optimal Design Of Transfer Pricing Rules: A Non-Cooperative Analysis," Economic Research Papers, University of Warwick - Department of Economics, number 268784, DOI: 10.22004/ag.econ.268784.
• Fehr, H. & Polo,C., 1997, "VIVAT- A Definitive Vat System for Europe?," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 397.97.
• Maydew, EL, 1997, "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 83-96, DOI: http://hdl.handle.net/10.2307/24914.
• Wooton, Ian & Haufler, Andreas, 1997, "Tax Competition for Foreign Direct Investment," CEPR Discussion Papers, Centre for Economic Policy Research, number 1583, Feb.
• Snower, Dennis & Coe, David T., 1997, "Policy Complementarities: The Case for Fundamental Labour Market Reform," CEPR Discussion Papers, Centre for Economic Policy Research, number 1585, Feb.
• Eeckhoudt, Louis & Gollier, Christian & Schlesinger, Harris, 1997, "The no-loss offset provision and the attitude towards risk of a risk-neutral firm," Journal of Public Economics, Elsevier, volume 65, issue 2, pages 207-217, August.
• Emilio Albi, 1997, "El futuro de los sistemas tributarios europeos," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 56-77.
• Ignacio Zubiri, 1997, "La justificación y los efectos económicos del impuesto de sociedades," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 98-121.
• Javier Suárez Pandiello, 1997, "Tendencias de la fiscalidad local en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 254-291.
• Hovick Shahnazarian, 1997, "A theoretical evaluation of the Swedish corporate tax reform act of 1994," Finnish Economic Papers, Finnish Economic Association, volume 10, issue 2, pages 67-80, Autumn.
• de Crombrugghe, A & de Walque, G, 1997, "Taxing Excess Wages to Promote Employment : The Case of Poland 1990-1991," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 194.
• Razin, A. & Sadka, E. & Yuen, C.W., 1997, "Implications of the Home Bias: A Pecking Order of Capital Inflows and Corrective Taxation," Papers, Tel Aviv, number 32-97.
• Razin, A. & Sadka, E. & Yuen, C.W., 1997, "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Papers, Tel Aviv, number 33-97.
• Eldor, R & Zilcha, I, 1997, "Firms under Tax Asymmetry : Price Uncertainty and Hedging," Papers, Tel Aviv, number 5-97.
• Razin, A & Sadka, E & Yuen, C-W, 1997, "A Pecking Order of Capital Inflows and International Tax Principles," Papers, Tel Aviv - the Sackler Institute of Economic Studies, number 12-97.
• Kwang Soo Cheong, 1997, "Corporate Income Taxation and Signaling," Working Papers, University of Hawaii at Manoa, Department of Economics, number 199713.
• Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan, 1997, "Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts," Working Paper Series, Uppsala University, Department of Economics, number 1997:5, Jan.
• Philip Shirley, 1997, "Share repurchases," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 2, pages 211-221, May.
• Lucy Chennells, 1997, "The windfall tax," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 3, pages 279-291, August.
• John Isaac, 1997, "A comment on the viability of the allowance for corporate equity," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 3, pages 303-318, August.
• Mr. Reint Gropp, 1997, "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers, International Monetary Fund, number 1997/046, Apr.
• Austan Goolsbee, 1997, "Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 6173, Sep.
• Reint E. Gropp, 1997, "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, volume 44, issue 4, pages 485-509, December.
• Andreas Wagener, 1997, "Strategic Business Taxation when Finance and Portfolio Decisions are Endogenous," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 63-97.
• Frode Johansen & Tor Jacob Klette, 1997, "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Discussion Papers, Statistics Norway, Research Department, number 194, May.
• Miquel Faig & Pauline Shum, 1997, "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers, University of Toronto, Department of Economics, number faig-97-02, Aug.
• Raimondos-Moller, P. & Scharf, K.A., 1997, "The Optimal Design of Transfer Pricing Rules: A Non-Cooperative Analysis," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 502.
• Haufler, Andreas & Wooton, Ian, 1997, "Tax competition for foreign direct investment," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 329.
• Genser, Bernd & Haufler, Andreas, 1997, "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 330.
• Goerke, Laszlo, 1997, "Taxes in an efficiency wage economy," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 335.
• Goerke, Laszlo, 1997, "Taxes in an open shop trade union model," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 346.

1996

• Marianne Vigneault, 1996, "Commitment and the time structure of taxation of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 3, issue 4, pages 479-494, October, DOI: 10.1007/BF00540218.
• Fertő, Imre, 1996, "A mezőgazdaság a piacgazdaságban
  [Agriculture in a market economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 114-127.
• Das-Gupta, Arindam & Gang, Ira N, 1996, "A Comparison of Sales Taxes," Public Finance = Finances publiques, , volume 51, issue 2, pages 217-225.
• Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers, Rutgers University, Department of Economics, number 199405, Oct.
• Rosanne Altshuler & Paolo Fulghieri, 1996, "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers, Rutgers University, Department of Economics, number 199406, Oct.
• Rosanne Altshuler & Jack Mintz, 1996, "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers, Rutgers University, Department of Economics, number 199410, Oct.
• Torbjørn Hægeland, 1996, "Monopolistic Competition, Resource Allocation and the Effects of Industrial Policy," Discussion Papers, Statistics Norway, Research Department, number 161, Jan.
• Bovenberg, A.L. & Gordon, R.H., 1996, "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM, Tilburg University, School of Economics and Management, number 6a131c21-fd9a-4d83-8d9a-7.
• Pierre-Pascal Gendron, 1996, "Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis," Working Papers, University of Toronto, Department of Economics, number ecpap-96-04, Jul.
• Elie Appelbaum & Eliakim Katz, 1996, "Corporate taxation, incumbency advantage and entry," Working Papers, York University, Department of Economics, number 1996_12.
• Homburg, Stefan, 1996, "Eine kommunale Unternehmensteuer für Deutschland," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 76, issue 9, pages 491-496.
• Homburg, Stefan, 1996, "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, volume 76, issue 9, pages 491-496.
• Gordon, Roger H & Bovenberg, A Lans, 1996, "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, volume 86, issue 5, pages 1057-1075, December.
• David Coe & Dennis Snower, 1996, "Policy Complementarities: The Case for Fundamental Labor Market Reform," Archive Discussion Papers, Birkbeck, Department of Economics, Mathematics & Statistics, number 9625.
• Cloyd, CB & Pratt, J & Stock, T, 1996, "The use of financial accounting choice to support aggressive tax positions: Public and private firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 1, pages 23-43, DOI: http://hdl.handle.net/10.2307/24913.
• Jacob, J, 1996, "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 301-312, DOI: http://hdl.handle.net/10.2307/24915.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1996, "A Pecking Order Theory of Capital Inflows and International Tax Principles," CEPR Discussion Papers, Centre for Economic Policy Research, number 1381, Apr.
• Appelbaum, Elie & Katz, Eliakim, 1996, "Corporate taxation, incumbency advantage and entry," European Economic Review, Elsevier, volume 40, issue 9, pages 1817-1828, December.
• Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996, "Public R&D policies and cost behavior of the US manufacturing industries," Journal of Public Economics, Elsevier, volume 63, issue 1, pages 57-81, December.
• Avinash Dixit, 1996, "Special-Interest Lobbying and Endogenous Commodity Taxation," Eastern Economic Journal, Eastern Economic Association, volume 22, issue 4, pages 375-388, Fall.
• Eeckhoudt, L. & Gollier, C. & Schlesinger, H., 1996, "The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm," Papers, Toulouse - GREMAQ, number 96.409.
• Warren, N. P.E., 1996, "Australian Taxation in the Context of our broader Economic and Trading Priorities," Papers, New South Wales - School of Economics, number 96/22.
• Kwang Soo Cheong, 1996, "Occupational Choice and Profit Taxation Under Informational Asymmetries," Working Papers, University of Hawaii at Manoa, Department of Economics, number 199617.
• Chi-Wa Yuen & Assaf Razin & Efraim Sadka, 1996, "A Pecking Order Theory of Capital Inflows and International Tax Principles," IMF Working Papers, International Monetary Fund, number 1996/026, Apr.
• Mr. Dennis J. Snower & Mr. David T. Coe, 1996, "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Working Papers, International Monetary Fund, number 1996/093, Aug.

1995

• Gilbert E. Metcalf, 1995, "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, volume 9, issue 1, pages 121-140, Winter.
• Smith, Stephen & Grabowski MEP, Dariusz Maciej, 1995, "The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland," CEPR Discussion Papers, Centre for Economic Policy Research, number 1166, Mar.
• Hannu Piekkola, 1995, "Foreign investment, international mergers and the 1993 capital income tax reform in Finland," Finnish Economic Papers, Finnish Economic Association, volume 8, issue 1, pages 25-39, Spring.
• Mignolet, M., 1995, "The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 153.
• Daley, M., 1995, "The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance," Papers, Rochester, Business - Ph.D.,, number 72.
• Moden, K.M., 1995, "The Impact of Tax Reform on Foreign Direct Investment," Papers, Uppsala - Working Paper Series, number 17.
• Angelin, K. & Jennergren, L.P., 1995, "Partner Leasing in Sweden," Papers, Uppsala - Working Paper Series, number 4.
• Ekman,E., 1995, "Taxation and Corporate Financial Policy," Papers, Uppsala - Working Paper Series, number 6.
• Rosanne Altshuler & Jack Mintz, 1995, "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 2, issue 1, pages 7-35, February, DOI: 10.1007/BF00873105.
• Juhász, Pál & Mohácsi, Kálmán, 1995, "Az agrárágazat támogatásának néhány összefüggése
  [Some interrelations of subsidizing the agrarian sector]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 5, pages 471-484.
• Massimo FLORIO, 1995, "Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 1995-009, Jan, revised 15 May 2007.
• Massimo FLORIO, 1995, "Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 1995-09, Jan, revised 15 May 2007.
• Jason Cummins & R. Glenn Hubbard, 1995, "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Andrew B. Lyon & Gerald Silverstein, 1995, "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• James R. Hines, Jr., 1995, "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Rosanne Altshuler, 1995, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Kenneth A. Froot & James R. Hines, Jr., 1995, "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Theofanis P. Mamuneas & M. Ishaq Nadiri, 1995, "Public R&D Policies and Cost Behavior of the US Manufacturing Industries," NBER Working Papers, National Bureau of Economic Research, Inc, number 5059, Mar.
• David F. Bradford, 1995, "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers, National Bureau of Economic Research, Inc, number 5290, Oct.
• Tomas Hexner & Glenn Jenkins, 1995, "Puerto Rico And Section 936: A Costly Dependence," Development Discussion Papers, JDI Executive Programs, number 1995-04, Jan.
• Erling Holmøy & Torbjørn Hægeland, 1995, "Effective Rates of Assistance for Norwegian Industries," Discussion Papers, Statistics Norway, Research Department, number 147, Jul.
• Karl Ove Aarbu, 1995, "Some Issues About the Norwegian Capital Income Imputation Model," Discussion Papers, Statistics Norway, Research Department, number 155, Oct.
• Lockwood, Ben, 2010, "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 948.

1994

• Gordon, R.H. & Bovenberg, A.L., 1994, "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers, Research Seminar in International Economics, University of Michigan, number 358.
• Hans-Werner Sinn, 1994, "Trans-Atlantic Public Economics Seminar 1992," NBER Books, National Bureau of Economic Research, Inc, number hans94-1.
• James R. Hines, Jr., 1994, "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 8".
• Julio I. Rotemberg & Michael Woodford, 1994, "Energy Taxes and Aggregate Economic Activity," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 8".
• Bronwyn Hall, 1992, "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers, National Bureau of Economic Research, Inc, number 4240, Dec.
• Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 4667, Mar.
• Jason G. Cummins & R. Glenn Hubbard, 1994, "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 4703, Apr.
• Rosanne Altshuler & Jack Mintz, 1994, "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 4712, Apr.
• Andrew B. Lyon & Gerald Silverstein, 1994, "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 4783, Jun.
• Harry Grubert & Joel Slemrod, 1994, "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers, National Bureau of Economic Research, Inc, number 4869, Sep.
• 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 Tax Rate Changes - Discussion," 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.
• Robert Inman & James Poterba, 1993, "State-Federal Tax Interactions," NBER Books, National Bureau of Economic Research, Inc, number inma93-1.
• 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.