Research classified by Journal of Economic Literature (JEL) codes

2000

• Boss, Alfred, 2000, "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 975.
• Chen, KCW & Schoderbek, MP, 2000, "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 23-44, DOI: http://hdl.handle.net/10.2307/26729.
• Charles McLure Jr., 2000, "Alternatives to the concept of permanent establishment : e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 10-16, October.
• Patrick Wille, 2000, "Electronic commerce and VAT burdens : e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 17-23, October.
• Hal Varian, 2000, "Taxation of electronic commerce : a U.S. view ; e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 03, pages 3-9, October.
• Helmut Remsperger & Heinrich Traublinger & Franz Wagner, 2000, "Steuerreform - was fehlt noch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 03-09, July.
• Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000, "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 10-25, July.
• Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Revil, 2000, "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers, CEPII research center, number 2000-06, May.
• TIRELLI, Mario, 2000, "Capital income taxation when markets are incomplete," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2000011, Feb.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011, "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Mar.
• Adam Elbourne & Henk Kranendonk & Rob Luginbuhl & Bert Smid & Martin Vromans, 2008, "Evaluating CPB's published GDP growth forecasts; a comparison with individual and pooled VAR based forecasts," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Oct.
• Joeri Gorter & A. Parikh, 2000, "How mobile is capital within the European Union?," CPB Research Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Nov.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2000, "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers, Centre for Economic Policy Research, number 2626, Nov.
• Nicolas Marceau & Michael Smart, 2000, "Business Tax Lobbying," Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal, number 102, Jan.
• Denis Fougère & David Margolis, 2000, "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers, Center for Research in Economics and Statistics, number 2000-16.
• Jean-François Gautier, 2000, "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2000/07.
• Kostial, Kristina & Gropp, Reint, 2000, "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series, European Central Bank, number 31, Sep.
• Christian Keuschnigg & Soren Bo Nielsen, 2000, "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 1848, Aug.
• Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000, "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, volume 30, issue 1, pages 99-122, August.
• Dahlstrom, T., 2000, "Neutral Corporate Taxation under Uncertainty: New Insights Offered by Real Options Theory," University of Helsinki, Department of Economics, Department of Economics, number 469.
• Alvarez Jr., L. & Kanniainen, V. & Sodersten, J., 2000, "Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing," Papers, Uppsala - Working Paper Series, number 2000:4.
• Said Batkibekov & Pavel Kadochnikov & Oleg Lugovoy & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela & Elena Serova & Irina khramova, 2000, "Problems with Russia's tax system: Theory, experience, and reform," Research Paper Series, Gaidar Institute for Economic Policy, issue 19P, pages 1106-1106.
• David Margolis & Denis Fougère, 2000, "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00353879, Oct.
• David Margolis & Denis Fougère, 2000, "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print, HAL, number halshs-00353879, Oct.
• Waldenström, Daniel, 2000, "Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 356, Feb.
• Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000, "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series, Uppsala University, Department of Economics, number 2000:4, Feb.
• Annick Hespel & Michel Mignolet, 2000, "Tax-aided financial services companies and the cost of capital," Fiscal Studies, Institute for Fiscal Studies, volume 21, issue 3, pages 349-374, September.
• Goerke, Laszlo, 2000, "Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons," IZA Discussion Papers, IZA Network @ LISER, number 148, May.

1999

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