Research classified by Journal of Economic Literature (JEL) codes

2021

• Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2021, "Synthetic Difference-in-Differences," American Economic Review, American Economic Association, volume 111, issue 12, pages 4088-4118, December, DOI: 10.1257/aer.20190159.
• Thomas Winberry, 2021, "Lumpy Investment, Business Cycles, and Stimulus Policy," American Economic Review, American Economic Association, volume 111, issue 1, pages 364-396, January, DOI: 10.1257/aer.20161723.
• Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021, "Notching R&D Investment with Corporate Income Tax Cuts in China," American Economic Review, American Economic Association, volume 111, issue 7, pages 2065-2100, July, DOI: 10.1257/aer.20191758.
• Jess Benhabib & Bálint Szőke, 2021, "Optimal Positive Capital Taxes at Interior Steady States," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 1, pages 114-150, January, DOI: 10.1257/mac.20180191.
• Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021, "Shopping for Lower Sales Tax Rates," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 209-250, July, DOI: 10.1257/mac.20190026.
• Laurent Cavenaile & Pau Roldan-Blanco, 2021, "Advertising, Innovation, and Economic Growth," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 251-303, July, DOI: 10.1257/mac.20180461.
• Boyan Jovanovic, 2021, "Product Recalls and Firm Reputation," American Economic Journal: Microeconomics, American Economic Association, volume 13, issue 3, pages 404-442, August, DOI: 10.1257/mic.20180396.
• Andrew C. Johnston, 2021, "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 266-293, February, DOI: 10.1257/pol.20190031.
• Lorenz Kueng & Evgeny Yakovlev, 2021, "The Long-Run Effects of a Public Policy on Alcohol Tastes and Mortality," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 294-328, February, DOI: 10.1257/pol.20180439.
• Anh D. M. Nguyen & Luisanna Onnis & Raffaele Rossi, 2021, "The Macroeconomic Effects of Income and Consumption Tax Changes," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 439-466, May, DOI: 10.1257/pol.20170241.
• Eric Zwick, 2021, "The Costs of Corporate Tax Complexity," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 467-500, May, DOI: 10.1257/pol.20180406.
• Thiess Buettner & Boryana Madzharova, 2021, "Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 103-134, August, DOI: 10.1257/pol.20170708.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 1-35, November, DOI: 10.1257/pol.20170094.
• Chia-Wen Chen & Wei-Min Hu & Christopher R. Knittel, 2021, "Subsidizing Fuel-Efficient Cars: Evidence from China's Automobile Industry," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 152-184, November, DOI: 10.1257/pol.20170098.
• Annabelle Doerr & Sarah Necker, 2021, "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 185-216, November, DOI: 10.1257/pol.20190675.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Katalin Springel, 2021, "Network Externality and Subsidy Structure in Two-Sided Markets: Evidence from Electric Vehicle Incentives," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 393-432, November, DOI: 10.1257/pol.20190131.
• Youssef Benzarti & Alisa Tazhitdinova, 2021, "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 469-489, November, DOI: 10.1257/pol.20190492.
• Ole Agersnap & Owen Zidar, 2021, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," American Economic Review: Insights, American Economic Association, volume 3, issue 4, pages 399-416, December, DOI: 10.1257/aeri.20200535.
• Meredith Fowlie & Claire Petersen & Mar Reguant, 2021, "Border Carbon Adjustments When Carbon Intensity Varies across Producers: Evidence from California," AEA Papers and Proceedings, American Economic Association, volume 111, pages 401-405, May, DOI: 10.1257/pandp.20211073.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Jorge Pablo Puig & Alberto Porto, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4508, Nov.
• Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021, "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 23, issue 57, pages 466-466.
• Comincioli, Nicola & Panteghini, Paolo M. & Vergalli, Sergio, , "The start-up decision under default risk," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 314929, DOI: 10.22004/ag.econ.314929.
• Gancho Ganchev & Ivan Todorov, 2021, "Taxation, government spending and economic growth: The case of Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 255-266, DOI: https://doi.org/10.15826/jtr.2021.7.
• Michal Friedrich & Jana Tepperova, 2021, "Identification of base erosion and profit shifting using tax evasion rate," Society and Economy, Akadémiai Kiadó, Hungary, volume 43, issue 1, pages 75-92, March, DOI: 10.1556/204.2020.00026.
• Alberto Porto & Jorge Puig, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 041, Dec.
• Karolina Konopczak & Aleksander Łożykowski, 2021, "Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 1, pages 25-55.
• Haykaz Igityan & Hovhannes Manukyan, 2020, "Fitting Armenian Data to the Simple DSGE Model with Permanent Productivity Growth," Working Papers, Central Bank of Armenia, number 14, Jan.
• Vahagn Davtyan & Haykaz Igityan, 2021, "Structural Reforms in DSGE Model," Working Papers, Central Bank of Armenia, number 17, Feb.
• Masud Alam, 2021, "Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach," Papers, arXiv.org, number 2106.10844, Jun.
• Selina Gangl, 2021, "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," Papers, arXiv.org, number 2111.14521, Nov.
• David Hanrahan, 2021, "Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), volume 7, issue 4, pages 321-348, October, DOI: 10.30958/ajbe.7-4-2.
• Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021, "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 100-119, June.
• Natalia Koval, 2021, "Peculiarities Of Formation And Report Submission By Farms," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5150/2021-3-5.
• Kritika Tekwani & Anil Rana & Rinku Raghuvanshi, 2021, "Impact of GST on Handicraft Exporters," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 156-173.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la Unión Europea, Estados Unidos y Japón," Occasional Papers, Banco de España, number 2102, Jan.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Taxation challenges of population ageing: comparative evidence from the European Union, the United States and Japan," Occasional Papers, Banco de España, number 2102, Jan.
• Hernán Rincón-Castro, 2021, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia? Cálculos con las Cuentas Nacionales base 2015," Borradores de Economia, Banco de la Republica de Colombia, number 1161, Jun, DOI: https://doi.org/10.32468/be.1161.
• Yizhaq Minchuk & Aner Sela, 2021, "Subsidy and Taxation in All-Pay Auctions under Incomplete," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2104.
• Imre Ferto & Štefan Bojnec & Jozsef Fogarasi & Ants-Hannes Viira, 2021, "The Investment behaviour of dairy farms in transition economies," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 21, issue 1, pages 60-84.
• Julio C. Arteaga & Daniel Flores & Edgar Luna, 2021, "The effect of a soft drink tax in Mexico: evidence from time series industry data," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, volume 65, issue 2, pages 349-366, April, DOI: 10.1111/1467-8489.12418.
• Chih‐Hai Yang & Chia‐Hui Huang & Wei‐Hsuan Chang, 2021, "Does Reduction In The Tax Credit Rate Retard R&D Activity? Evidence From Taiwan'S R&D Tax Credit Reform In 2010," Contemporary Economic Policy, Western Economic Association International, volume 39, issue 2, pages 398-415, April, DOI: 10.1111/coep.12506.
• Jean Hindriks & Yukihiro Nishimura, 2021, "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, volume 23, issue 3, pages 487-509, June, DOI: 10.1111/jpet.12501.
• Javier D. Donna, 2021, "Measuring long‐run gasoline price elasticities in urban travel demand," RAND Journal of Economics, RAND Corporation, volume 52, issue 4, pages 945-994, December, DOI: 10.1111/1756-2171.12397.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021, "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, volume 29, issue 2, pages 359-401, May, DOI: 10.1111/roie.12515.
• Гл. Ас. Д-Р Георги Ранчев, 2021, "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Kakpo Eliakim, 2021, "Do Large Corporate Tax Cuts Boost Wages? Evidence from Ohio," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 21, issue 2, pages 537-575, April, DOI: 10.1515/bejeap-2019-0245.
• Bagchi Aniruddha & Mukherjee Arijit, 2021, "Patents versus rewards: the implications of production inefficiency," German Economic Review, De Gruyter, volume 22, issue 2, pages 215-234, May, DOI: 10.1515/ger-2019-0092.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Newbery, D., 2021, "Designing an incentive-compatible efficient Renewable Electricity Support Scheme," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2128, Mar.
• Kren, Janez & Lawless, Martina & McCann, Fergal & McQuinn, John & O'Toole, Conor, 2021, "New Survey Evidence on COVID-19 and Irish SMEs: Measuring the Impact and Policy Response," Research Technical Papers, Central Bank of Ireland, number 3/RT/21, Apr.
• Foreman-Peck, James & Zhou, Peng, 2021, "Innovation policy and performance of Eastern European Countries," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/15, Jul.
• Azacis, Helmuts & Collie, David R., 2021, "A General Model of International Tax Competition with Applications," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/31, Dec.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "The Impacts of Opportunity Zones on Zone Residents," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 21-12, Jun.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 21-13, Jun.
• Michael Kogler, 2021, "Profit Taxation and Bank Risk Taking," CESifo Working Paper Series, CESifo, number 8830.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series, CESifo, number 8838.
• Guy Meunier & Jean-Pierre Ponssard, 2021, "Designing Conditional Schemes for Green Industrial Policy under Different Information Structures," CESifo Working Paper Series, CESifo, number 8881.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," CESifo Working Paper Series, CESifo, number 8924.
• Maximilian Todtenhaupt & Johannes Voget, 2021, "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series, CESifo, number 8967.
• Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021, "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series, CESifo, number 9044.
• Raffaele Miniaci & Paolo Panteghini, 2021, "On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model," CESifo Working Paper Series, CESifo, number 9085.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2021, "Federalism and Foreign Direct Investment - An Empirical Analysis," CESifo Working Paper Series, CESifo, number 9120.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021, "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series, CESifo, number 9149.
• Nikolay Angelov & Daniel Waldenström, 2021, "The Impact of Covid-19 on Economic Activity: Evidence from Administrative Tax Registers," CESifo Working Paper Series, CESifo, number 9182.
• Manon Francois, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series, CESifo, number 9211.
• Sugata Marjit & Suryaprakash Mishra, 2021, "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series, CESifo, number 9252.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.
• Johannes Becker & John D. Wilson, 2021, "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series, CESifo, number 9318.
• Johannes Becker, 2021, "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series, CESifo, number 9329.
• Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021, "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series, CESifo, number 9384.
• Pranvera Shehaj & Alfons Weichenrieder, 2021, "Corporate Income Tax, IP Boxes and the Location of R&D," CESifo Working Paper Series, CESifo, number 9397.
• Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021, "Read My Lips? Taxes and Elections," CESifo Working Paper Series, CESifo, number 9401.
• Francesco Menoncin & Paolo Panteghini & Luca Regis, 2021, "Optimal Firm's Dividend and Capital Structure for Mean Reverting Profitability," CESifo Working Paper Series, CESifo, number 9407.
• Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2021, "A Welfare Analysis on Start-Up Decisions under Default Risk," CESifo Working Paper Series, CESifo, number 9478.
• Christian Keuschnigg & Julian Johs & Jacob Stevens, 2021, "Consolidating the Covid Debt," CESifo Working Paper Series, CESifo, number 9497.
• Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021, "Read My Lips? Taxes and Elections," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 71.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 01, pages 38-42, January.
• Grit Kulemann & Peter Mandler, 2021, "Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte – Ist die ifo-Studie eine belastbare Grundlage für die deutsche Verhandlungslinie?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 04, pages 41-50, April.
• Clemens Fuest & Felix Hugger & Florian Neumeier & Daniel Stöhlker, 2021, "Replik zum Beitrag von Grit Kulemann und Peter Mandler: „Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 04, pages 51-53, April.
• Oliver Falck & Anna Kerkhof & Christian Pfaffl & Christian Pfaffl, 2021, "Steuern und Innovation: Wie steuerliche FuE-Förderung Innovationsanreize in privatwirtschaftlichen Unternehmen schafft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 26-30, October.
• Clemens Fuest & Elena Herold & Florian Neumeier, 2021, "Die Neuordnung der internationalen Unternehmensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 31-36, October.
• Martin Clemens & Clemens Fuest & Jochen Wiegmann, 2021, "Investitionsförderung durch beschleunigte steuerliche Abschreibungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 12, pages 39-40, December.
• Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2021, "The Effects Of Domestic And Eu Incentives On Corporate Investment Toward Ecological Transition: A Propensity Score Matching Approach," Working Papers, Università della Calabria, Dipartimento di Economia, Statistica e Finanza "Giovanni Anania" - DESF, number 202104, Oct.
• Jorge Tovar, 2021, "Contrabando, impuestos y cigarrillos en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19554, Aug.
• María Angélica Arbeláez & Alejandro Becerra & Miguel Ben�tez, 2021, "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación, Fedesarrollo, number 19143, Mar.
• Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Pol�tica Fiscal, 2021, "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 19456, Aug.
• Estudios Fiscales y de Equidad Grupo de & Contod@s Grupo & Pensamiento de Política Fiscal Centro de, 2021, "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022653, Aug.
• Hindriks, Jean & Nishimura, Yukihiro, 2021, "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2021010, Jul.
• Hindriks, Jean & Nishimura, Yukihiro, 2021, "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3148, Jan, DOI: https://doi.org/10.1111/jpet.12501.
• Bilicka, Katarzyna & Xing, Jing & Qi, Yaxuan, 2021, "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers, Centre for Economic Policy Research, number 16068, Apr.
• Bedre Defolie, Özlem & Anderson, Simon, 2021, "Hybrid Platform Model," CEPR Discussion Papers, Centre for Economic Policy Research, number 16243, Jun.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers, Centre for Economic Policy Research, number 16332, Jul.
• Sela, Aner & Minchuk, Yizhaq, 2021, "Subsidy and Taxation in All-Pay Auctions under Incomplete Information," CEPR Discussion Papers, Centre for Economic Policy Research, number 16504, Sep.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, Centre for Economic Policy Research, number 16615, May.
• Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021, "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers, Centre for Economic Policy Research, number 16702, Nov.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," CEPR Discussion Papers, Centre for Economic Policy Research, number 16846, Dec.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Notes, EU Tax Observatory, number 001, Jul.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Collecting the Tax Deficit of Multinational Companies: Simulations for the EU," Reports, EU Tax Observatory, number 001.
• Klaus-Henning Damm & Matthias Heinrich & Maike Irrek & Armin Willingmann, 2021, "Öffentliche Finanzierungshilfen für Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU) in der Coronakrise: Erfolge, Hindernisse und Handlungsbedarf für die Zukunft am Beispiel Sachsen-Anhalts," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 90, issue 3, pages 95-119, DOI: 10.3790/vjh.90.3.95.
• Marius Clemens & Werner Röger, 2021, "Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1986.
• Saring Suhendro & Mega Matalia & Sari Indah Oktanti Sembiring, 2021, "Public Sector Policy of Estimating Model for Renewable Energy," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 609-613.
• Kinch, Christopher & Moore, Winston, 2021, "La ecologización de las pequeñas empresas en los Estados pequeños: el caso de Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Kinch, Christopher & Moore, Winston, 2021, "Greening small businesses in small States: the case of Barbados," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Exención tributaria en el Brasil en 2009: ¿por qué los vehículos y no el sector agropecuario? Un análisis del equilibrio general interregional," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021, "Tax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
• Wang, Jingwen & Shen, Guangjun & Tang, Dunzhe, 2021, "Does tax deduction relax financing constraints? Evidence from China's value-added tax reform," China Economic Review, Elsevier, volume 67, issue C, DOI: 10.1016/j.chieco.2021.101619.
• Jacob, Martin, 2021, "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102040.
• Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021, "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102050.
• Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021, "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.jcorpfin.2021.102119.
• Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021, "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, volume 101, issue C, DOI: 10.1016/j.econmod.2021.105543.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021, "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, volume 94, issue C, pages 692-702, DOI: 10.1016/j.econmod.2020.02.011.
• Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021, "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, volume 99, issue C, DOI: 10.1016/j.econmod.2021.03.002.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021, "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109743.
• de Mooij, Ruud & Liu, Li, 2021, "At a cost: The real effects of thin capitalization rules," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109745.
• Morikawa, Masayuki, 2021, "Productivity of firms using relief policies during the COVID-19 crisis," Economics Letters, Elsevier, volume 203, issue C, DOI: 10.1016/j.econlet.2021.109869.
• Gambacorta, Leonardo & Ricotti, Giacomo & Sundaresan, Suresh & Wang, Zhenyu, 2021, "Tax effects on bank liability structure," European Economic Review, Elsevier, volume 138, issue C, DOI: 10.1016/j.euroecorev.2021.103820.
• Geng, Yong & Liu, Wei & Li, Kai & Chen, Hanshu, 2021, "Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China," Energy Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.eneco.2021.105312.
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• Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021, "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, volume 72, issue 2, DOI: 10.1016/j.jacceco.2021.101448.
• Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021, "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 770-784, DOI: 10.1016/j.jebo.2020.10.012.
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• Adjemian, Michael K. & Smith, Aaron & He, Wendi, 2021, "Estimating the market effect of a trade war: The case of soybean tariffs," Food Policy, Elsevier, volume 105, issue C, DOI: 10.1016/j.foodpol.2021.102152.
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• Langenmayr, Dominika & Simmler, Martin, 2021, "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104530.
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• López Pérez, Sugey de J. & Vence, Xavier, 2021, "Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014," El Trimestre Económico, Fondo de Cultura Económica, volume 88, issue 350, pages 373-417, abril-jun, DOI: https://doi.org/10.20430/ete.v88i35.
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• Rafal Rosinski & Krzysztof Dziadek & Beata Zaleska, 2021, "Liquidity Loans as an Element of Support for the SME Sector during the COVID-19 Pandemic in the Area of Central Pomerania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 576-589.
• Ewa Pancer-Cybulska, 2021, "Key Economic Effects of COVID-19 Pandemic in Poland in 2020 Compared to other EU Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 949-962.
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• Javier Garcia-Bernardo & Petr Jansky & Vojtech Misak, 2021, "Common Agricultural Policy Beneficiaries: Evidence of Inequality from a New Data Set," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/04, Feb, revised Feb 2021.
• Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021, "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/08, Apr, revised Jul 2021.
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