Research classified by Journal of Economic Literature (JEL) codes

1996

• 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.
• Grabowski MEP, Dariusz Maciej & Smith, Stephen, 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, January.
• 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, January.
• Robert Inman & James Poterba, 1993, "State-Federal Tax Interactions," NBER Books, National Bureau of Economic Research, Inc, number inma93-1, January.
• Rosanne Altshuler & T. Scott Newlon & Joel Slemrod, 1993, "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993, "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• David Harris & Randall Morck & Joel B. Slemrod, 1993, "Income Shifting in U.S. Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "Studies in International Taxation".
• James R. Hines, Jr., 1991, "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s," NBER Working Papers, National Bureau of Economic Research, Inc, number 3930, Dec.
• James R. Hines, Jr., 1993, "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 4574, Dec.
• Julio J. Rotemberg & Michael Woodford, 1993, "Energy Taxes and Aggregate Economic Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 4576, Dec.
• Parthasarathi Shome & Christian Schutte, 1993, "Cash-Flow Tax," IMF Staff Papers, Palgrave Macmillan, volume 40, issue 3, pages 638-662, September.
• Bilgili, Faik, 1993, "Arz iktisadı yaklaşımında nisbi fiyatların etkisi ve Keynezyen sisteme getirilen eleştiriler
  [The impact of relative prices in Supply-Side economics and the criticism of Keynesian system]," MPRA Paper, University Library of Munich, Germany, number 76002.
• Glenn Jenkins & JEFFERY HALL, 1993, "Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development," Development Discussion Papers, JDI Executive Programs, number 1993-03, Jul.

1992

• Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992, "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 4171, Sep.
• Genser, Bernd & Schaden, Barbara & Steinhart, Margarita, 1992, "Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 185.
• Bonner, Se & Davis, Js & Jackson, Br, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 1-28, DOI: http://hdl.handle.net/10.2307/24911.
• Collins, Jh & Shackelford, Da, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 103-124, DOI: http://hdl.handle.net/10.2307/24911.
• Outslay, E, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24911.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992, "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 131-153, DOI: http://hdl.handle.net/10.2307/24911.
• Gramlich, J, 1992, "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 154-160, DOI: http://hdl.handle.net/10.2307/24911.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 161-185, DOI: http://hdl.handle.net/10.2307/24912.
• Omer, T, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 186-191, DOI: http://hdl.handle.net/10.2307/24912.
• Schadewald, Ms, 1992, "Expertise In Corporate-Tax Planning - The Issue Identification Phase - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 29-36, DOI: http://hdl.handle.net/10.2307/24911.
• Matsunaga, S & Shevlin, T & Shores, D, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Versus Financial-Reporting Costs," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 37-68, DOI: http://hdl.handle.net/10.2307/24911.
• Larcker, Df, 1992, "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Vs Financial-Reporting Costs - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 69-76, DOI: http://hdl.handle.net/10.2307/24911.
• Downs, Tw & Shriver, Ka, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 77-98, DOI: http://hdl.handle.net/10.2307/24911.
• Sansing, R, 1992, "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 99-102, DOI: http://hdl.handle.net/10.2307/24911.
• Estache, Antonio & van Wijnbergen, Sweder, 1992, "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers, Centre for Economic Policy Research, number 684, Jun.
• Francisco Paulo Cipolla, 1992, "Taxa de lucro e déficit público nos EUA," Brazilian Journal of Political Economy, FGV EAESP, volume 12, issue 2, pages 305-312, April, DOI: 10.1590/0101-31571992-0688.
• Altshuler, R. & Fulghieri, P., 1992, "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers, Columbia - Graduate School of Business, number 92-11.

1991

• Carl P. Kaiser, 1991, "The Taxable Payroll for Unemployment Insurance: An Empirical Analysis of South Carolina Manufacturing Firms," Eastern Economic Journal, Eastern Economic Association, volume 17, issue 2, pages 237-243, Apr-Jun.
• Harris, D. & Morck, R. & Slemrod, J., 1991, "Income Shifting in U.S. Multinational Corporations," Working Papers, Research Seminar in International Economics, University of Michigan, number 287.
• David Card, 1991, "Intertemporal Labor Supply: An Assessment," NBER Working Papers, National Bureau of Economic Research, Inc, number 3602, Jan.
• David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991, "Income Shifting in U.S. Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 3924, Dec.
• Rosanne Altshuler & T. Scott Newlon, 1991, "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 3925, Dec.
• Krister Andersson, 1991, "Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries," IMF Staff Papers, Palgrave Macmillan, volume 38, issue 2, pages 327-355, June.
• Grady, Patrick, 1991, "The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie," MPRA Paper, University Library of Munich, Germany, number 13246.
• Chun-Yan Kuo & Steven Clark, 1991, "An Evaluation of the Exploration Tax Credit," Development Discussion Papers, JDI Executive Programs, number 1991-14, Jan.
• Glenn Jenkins & GANGADHAR SHUKLA, 1991, "Resource Taxation And Project Feasibility: The Misima Gold Mine, Papua, New Guinea," Development Discussion Papers, JDI Executive Programs, number 1991-04, Jan.
• Luis E. Rivero M., 1991, "The anti-trust laws from the economists perspective," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 16, issue 6, pages 131-140, January-D.
• Stephen A. Woodbury & Wei-Jang Huang, 1991, "The Tax Treatment of Fringe Benefits," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number ttfb, ISBN: ARRAY(0x614e6548).

1990

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

1989

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

1988

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

1987

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

1986

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

1985

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

1984

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

1983

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

1981

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

1980

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

1977

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

1976

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

1975

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

1974

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

1970

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

1969

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

3

0

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