Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H25: Business Taxes and Subsidies

2025

• Gert Bijnens & Sam Desiere & Tiziano Toniolo, 2025. "Too much of a good thing? The macro implications of massive firm entry," Working Paper Research 473, National Bank of Belgium.
• Mara Faccio & Jin Xu, 2025. "Taxes and Private Firms’ Capital Structure Choices," NBER Working Papers 33685, National Bureau of Economic Research, Inc.
• Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly, 2025. "L’impôt minimum mondial et l’imposition des bénéfices des EMN," OECD Taxation Working Papers 68, OECD Publishing.
• Samuel Delpeuch & Ana Cinta González Cabral & Felix Hugger & Pierce O’Reilly, 2025. "MNE Business Functions and Corporate Taxation," OECD Taxation Working Papers 71, OECD Publishing.
• Luisa Dressler & Ross Warwick, 2025. "Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration," OECD Taxation Working Papers 73, OECD Publishing.
• Oecd, 2025. "Government support in the solar and wind value chains," OECD Trade Policy Papers 288, OECD Publishing.
• Oecd, 2025. "How governments back the largest manufacturing firms: Insights from the OECD MAGIC Database," OECD Trade Policy Papers 289, OECD Publishing.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025. "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers 2025-04, JDI Executive Programs.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025. "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers 2025-05, JDI Executive Programs.
• Nu Nu Win & Jonathan Hambur & Robert Breunig, 2025. "Are Investment Tax Breaks Effective? Australian Evidence," RBA Research Discussion Papers rdp2025-01, Reserve Bank of Australia.
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025. "Too much of a good thing? The macro implications of massive firm entry," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 25/1112, Ghent University, Faculty of Economics and Business Administration.
• Xiaolin Yu & Kai Wan, 2025. "Public data openness and carbon emission reduction in administrative boundary areas," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 74(2), pages 1-30, June.
• Emanuele Ciani & Adele Grompone & Elisabetta Olivieri, 2025. "Jobs for the Long-Term Unemployed: Place-Based Policies in Depressed Areas," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 11(1), pages 211-252, March.
• Yang Hu & Wei Cui & Xiuting Piao & Yingying Ye & Yuxiang Cheng & Song Zeng, 2025. "The Impact of R&D Tax Incentives on Employment: Evidence from Chinese Manufacturing Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 2310-2340, March.
• Anil Arya & Tyler Atanasov & Brian Mittendorf & Dae-Hee Yoon, 2025. "Inventory planning and tax incentives for charitable giving," Review of Accounting Studies, Springer, vol. 30(1), pages 287-310, March.
• Cheng-Wen Lee & Mao-Wen Fu, 2025. "Bridging the Gap: Challenges and Strategies for Corporate Energy Conservation and Carbon Reduction," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 15(1), pages 1-10.
• Zaenal Fahmi & Eduard Ary Binsar Naibaho, 2025. "The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 15(3), pages 1-2.
• Cheng-Wen Lee & Ming-Yung Chen, 2025. "Determinants of Information Security Risks in Multinational Enterprises: A Comprehensive Analysis," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(1), pages 1-5.
• Yu-Ting Huang & Tae-Young Kim, 2025. "A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(2), pages 1-1.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2025. "Corporate Social Responsibility and Profit Shifting," European Accounting Review, Taylor & Francis Journals, vol. 34(1), pages 1-29, January.
  • Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019. "Corporate Social Responsibility and Profit Shifting," MPRA Paper 91580, University Library of Munich, Germany.
  • Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2020. "Corporate Social Responsibility and Profit Shifting," Working Papers 2020_28, Business School - Economics, University of Glasgow.
• Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025. "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series 11641, CESifo.
  • van 't Riet, Maarten & Lejour, Arjan, 2025. "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," Other publications TiSEM 1f76049e-79f4-4b65-a474-7, Tilburg University, School of Economics and Management.
• Michael Smart & Matthew Kronberg & Josip Lesica & Huju Liu, 2025. "The employment effects of a pandemic wage subsidy," Working Papers tecipa-796, University of Toronto, Department of Economics.
• Fichtner Ferdinand & Junker Simon & Michelsen Claus, 2025. "Zur Bundestagswahl: Wie die Parteien die Investitionstätigkeit ankurbeln wollen," Wirtschaftsdienst, Sciendo, vol. 105(2), pages 104-111.
• Stella Sophie Zilian, 2025. "Datenquellen für die Analyse von Berufen, Kompetenzen, Skills und Tasks," wiiw Research Reports in German language 31, The Vienna Institute for International Economic Studies, wiiw.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025. "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research 288, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bui, Thao & Eichfelder, Sebastian & Jirmann, Julia & Santiago da Costa, Sibel, 2025. "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen können," arqus Discussion Papers in Quantitative Tax Research 289, arqus - Arbeitskreis Quantitative Steuerlehre.
• Yingni Guo & Eran Shmaya, 2025. "Robust Monopoly Regulation," American Economic Review, American Economic Association, vol. 115(2), pages 599-634, February.
• Anne Brockmeyer & Magaly Sáenz Somarriba, 2025. "Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 242-272, February.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025. "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 432-463, February.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
  • 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 16702, C.E.P.R. Discussion Papers.
  • Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
• Katarzyna Bilicka & İrem Güçeri & Evangelos Koumanakos, 2025. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," American Economic Journal: Economic Policy, American Economic Association, vol. 17(2), pages 1-29, May.
• Jaroslav Bukovina & Tomáš Lichard & Ján Palguta & Branislav Žúdel, 2025. "Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 17(2), pages 358-387, May.
• Joel Slemrod, 2025. "Tax Privacy," Journal of Economic Perspectives, American Economic Association, vol. 39(1), pages 205-224, Winter.
• Matthieu Gomez, 2025. "Macro Perspectives on Income Inequality," Journal of Economic Perspectives, American Economic Association, vol. 39(2), pages 127-148, Spring.
• Heng Kiat Sing & Nivakan Sritharan & Lisa Lee Hua Ngui, 2025. "Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 175-199.
• Busra Kurniawan & Vid Adrison, 2025. "The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 221-242.
• Yonko Yotov, 2025. "Excise Tax Compliance Risk Management in Bulgaria: Limitations and Guidelines for Overcoming them," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 97-127.
• Oscar Becerra & Leonardo Fabio Morales, 2025. "Labor Demand Responses to Payroll Taxes in an Economy with Wage Rigidity: Evidence from Colombia," Borradores de Economia 1297, Banco de la Republica de Colombia.
• Congressional Budget Office, 2025. "Business Tax Credits for Wind and Solar Power," Reports 61188, Congressional Budget Office.
• Onnis, Luisanna & Piga, Claudio A. & Conti, Maurizio & Bottasso, Anna, 2025. "VAT Cuts as Emergency Policy Intervention: Evidence from the UK Case," Cardiff Economics Working Papers E2025/4, Cardiff University, Cardiff Business School, Economics Section.
• van 't Riet, Maarten & Lejour, Arjan, 2025. "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," Other publications TiSEM 1f76049e-79f4-4b65-a474-7, Tilburg University, School of Economics and Management.
  • Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025. "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series 11641, CESifo.
• Richard Winter & Jan Zental, 2025. "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series 11687, CESifo.
• Burkhard Heer, 2025. "On the Optimal Capital Tax Rate in Overlapping Generations Models with Capital - Skill Complementarity," CESifo Working Paper Series 11845, CESifo.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series 11855, CESifo.
• Maximilian Joseph Blömer & Clemens Fuest & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025. "Reform des Steuer- und Transfersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 78(01), pages 03-11, January.
• Nam T. Vu & Kiet Tuan Duong & Luu Duc Toan Huynh, 2025. "Tax Incentives under Sanctions: Evidence from Russian Tax Authorities," Working Papers 121, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.
• Johannes Hirvonen & Aapo Stenhammar & Joonas Tuhkuri, 2025. "Winners and Losers of Technology Grants: Evidence on Jobs and Skills," RF Berlin - CReAM Discussion Paper Series 2504, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
• Sam Desiere & Tiziano Toniolo & Gert Bijnens, 2025. "Too much of a good thing? The macro implications of massive firm entry," LIDAM Discussion Papers IRES 2025005, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Jules Ducept & Sarah Godar, 2025. "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Discussion Papers of DIW Berlin 2117, DIW Berlin, German Institute for Economic Research.
• Tibor Lalinsky & Jaanika Merikyll & Paloma Lopez-Garcia, 2025. "Productivity-enhancing reallocation during the Covid-19 pandemic," Bank of Estonia Working Papers wp2024-5, Bank of Estonia, revised 09 Jan 2025.
• Ebrahim, Amina & Pirttilä, Jukka, 2025. "A policy for the jobless youth in South Africa," Journal of Development Economics, Elsevier, vol. 172(C).
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025. "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, vol. 172(C).
• Bachas, Pierre & Brockmeyer, Anne & Garriga, Pablo & Semelet, Camille, 2025. "The impact of COVID-19 on formal firms: Lessons from administrative tax data," Journal of Development Economics, Elsevier, vol. 175(C).
• Xu, Yanhui & Deng, Fuhua & Feng, Qianbin, 2025. "The effect of tax enforcement digitalization on corporate digital transformation: Evidence from China's listed companies," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1105-1134.
• Jing, Zhongbo & Zhang, Wei & Zhao, Pengcheng & Zhao, Yang, 2025. "Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
• Wang, Zhi & Li, Shiyuan, 2025. "To the best of both worlds: Firm's nationalism and corporate tax," Economics Letters, Elsevier, vol. 247(C).
• Lin, Chao & Ma, Kaili & Zhang, Xing, 2025. "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, vol. 247(C).
• Chen, Tuyue & Mu, Congming & Tang, Shengzhuo, 2025. "The effects of tax cuts and financing subsidies on environmentally and financially constrained firms," Economics Letters, Elsevier, vol. 247(C).
• Fang, Chao, 2025. "Taxation with information: Impacts of customs data exchange on tax evasion in Pakistan," Economic Systems, Elsevier, vol. 49(1).
• Krapf, Matthias & Staubli, David, 2025. "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, vol. 171(C).
• Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025. "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, vol. 172(C).
• Jadidi, Hossein & Firouzi, Afshin & Rastegar, Mohammad Ali & Zandi, Majid & Eicker, Ursula, 2025. "Risk mitigation in project finance for utility-scale solar PV projects," Energy Economics, Elsevier, vol. 143(C).
• Guo, Zhaorui & Sun, Li & Chan, Kam C., 2025. "CEO hometown ties and initial public offering underpricing: Evidence from China's listed firms," International Review of Financial Analysis, Elsevier, vol. 97(C).
• Sonu, Catherine Heyjung, 2025. "The effect of dividend tax reform on earnings management: Evidence from a natural experiment in Korea," Finance Research Letters, Elsevier, vol. 71(C).
• Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C., 2025. "Signaling innovation: The nontax benefits of claiming R&D tax credits," Journal of Accounting and Economics, Elsevier, vol. 79(1).
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025. "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, vol. 79(2).
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025. "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, vol. 79(2).
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2025. "The real and financial effects of internal liquidity: Evidence from the Tax Cuts and Jobs Act," Journal of Financial Economics, Elsevier, vol. 166(C).
• Dreusch, Dennis & Noth, Felix & Reichling, Peter, 2025. "Nothing special about an allowance for corporate equity: Evidence from Italian banks," Journal of International Money and Finance, Elsevier, vol. 150(C).
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025. "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, vol. 242(C).
  • Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2021. "How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms," NBER Working Papers 28680, National Bureau of Economic Research, Inc.
• Bajgar, Matěj & Srholec, Martin, 2025. "Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies," Journal of Public Economics, Elsevier, vol. 245(C).
• Ichev, Riste & Valentinčič, Aljoša, 2025. "The effect of impact investing on performance of private firms," Research in International Business and Finance, Elsevier, vol. 73(PA).
• Huesca, Luis & Llamas, Linda, 2025. "Una ruta de reforma con bienestar social a los impuestos indirectos en México," El Trimestre Económico, Fondo de Cultura Económica, vol. 92(366), pages 309-346, April-Jun.
• Nicolas Djob Li Ngue Bikob, 2025. "Tax Policy Design in a Globalized Economy: A Comparative Analysis of Destination and Origin Principles," THEMA Working Papers 2025-07, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Korpela, Heikki, 2025. "Experience rating the unemployment insurance tax: simulation results for Finland," Working Papers 173, VATT Institute for Economic Research.
• Vanhala, Mikko & Viertola, Marika, 2025. "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns," Working Papers 174, VATT Institute for Economic Research.
• Igor K. Klioutchnikov1 & Tatyana V. Saakyan, 2025. "Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 74-91, February.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025. "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring, Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025. "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring (In Russian), Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Antonina Levashenko & Maria Girich & Ivan Ermokhin & Olga Magomedova & Kirill Chernovol, 2025. "Data reuse in healthcare, protection of personal data in the insurance industry, taxation of multinational companies, development of the regulation of quantum technologies," Digital monitoring (In Russian), Gaidar Institute for Economic Policy, issue 1, pages 1-9, January.
• Tomas Boukal & Petr Jansky & Miroslav Palansky, 2024. "Global Minimum Tax and Profit Shifting," Working Papers IES 2024/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2024.
  • Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025. "Global Minimum Tax and Profit Shifting," Working Papers halshs-04940250, HAL.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers 17868, Institute of Labor Economics (IZA).
• Guillermo Peña, 2025. "Adopting the euro does not work without political integration," International Economics and Economic Policy, Springer, vol. 22(2), pages 1-21, May.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2025. "The pass-through of temporary VAT rate cuts: evidence from German supermarket retail," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 51-97, February.
  • Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.
• Felix Hugger, 2025. "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 271-309, February.
• Aliisa Koivisto, 2025. "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 347-386, April.
• Katarzyna Bilicka, 2025. "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 429-465, April.
  • Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
• Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025. "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 566-594, April.
• Nicolas Yol, 2025. "How a French corporate tax reform raised wages: evidence from an innovative method," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 387-428, April.
• Fernando Alexandre & Miguel Chaves & Miguel Portela, 2025. "Investment grants and firms’ productivity: how effective is a grant booster shot?," Small Business Economics, Springer, vol. 64(4), pages 1601-1641, April.
• Matteo F. Ghilardi & Roy Zilberman, 2025. "Fiscal Financing and Investment Irreversibility," Working Papers 422913074, Lancaster University Management School, Economics Department.

2024

• Suzan Sameer Issa & Adel Ahmed & Mosab I. Tabash & Md. Rehan Khan & Zilola Shamansurova & Umar Farooq, 2024. "Examining the Interplay between Tax Systems and Corporate Finance across Diverse Asian Economies," Advances in Decision Sciences, Asia University, Taiwan, vol. 28(3), pages 1-24, September.
• Yan Bai & Keyu Jin & Dan Lu, 2024. "Misallocation under Trade Liberalization," American Economic Review, American Economic Association, vol. 114(7), pages 1949-1985, July.
  • Yan Bai & Keyu Jin & Dan Lu, 2019. "Misallocation Under Trade Liberalization," NBER Working Papers 26188, National Bureau of Economic Research, Inc.
  • Bai, Yan & Jin, Keyu & Lu, Dan, 2024. "Misallocation under trade liberalization," LSE Research Online Documents on Economics 124221, London School of Economics and Political Science, LSE Library.
• Martin O'Connell & Kate Smith, 2024. "Optimal Sin Taxation and Market Power," American Economic Journal: Applied Economics, American Economic Association, vol. 16(4), pages 34-70, October.
  • Martin O'Connell & Kate Smith, 2021. "Optimal sin taxation and market power," IFS Working Papers W21/30, Institute for Fiscal Studies.
  • O'Connell, Martin & Smith, Kate, 2024. "Optimal sin taxation and market power," LSE Research Online Documents on Economics 122263, London School of Economics and Political Science, LSE Library.
• Özlem Kina & Ctirad Slavík & Hakki Yazici, 2024. "Redistributive Capital Taxation Revisited," American Economic Journal: Macroeconomics, American Economic Association, vol. 16(2), pages 182-216, April.
• Felipe Lobel & Thiago Scot & Pedro Zúniga, 2024. "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 482-517, February.
• Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2024. "Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences," American Economic Journal: Economic Policy, American Economic Association, vol. 16(2), pages 300-334, May.
  • Kory Kroft & Jean-William P. Laliberté & René Leal Vizcaíno & Matthew J. Notowidigdo, 2021. "Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences," NBER Working Papers 28838, National Bureau of Economic Research, Inc.
• Andreas Gerster & Michael Kramm, 2024. "Optimal Internality Taxation of Product Attributes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(3), pages 394-419, August.
  • Andreas Gerster & Michael Kramm, 2024. "Optimal Internality Taxation of Product Attributes," CRC TR 224 Discussion Paper Series crctr224_2024_510, University of Bonn and University of Mannheim, Germany.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024. "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(4), pages 194-222, November.
  • Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022. "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series 9786, CESifo.
  • Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023. "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers 16056, Institute of Labor Economics (IZA).
• Daron Acemoglu & Todd Lensman, 2024. "Regulating Transformative Technologies," American Economic Review: Insights, American Economic Association, vol. 6(3), pages 359-376, September.
  • Daron Acemoglu & Todd Lensman, 2023. "Regulating Transformative Technologies," NBER Working Papers 31461, National Bureau of Economic Research, Inc.
• Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2024. "Heterogeneity in Corporate Tax Incidence by Worker Characteristics," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 346-351, May.
• Dustin Swonder & Damián Vergara, 2024. "A Simple Model of Corporate Tax Incidence," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 352-357, May.
• Juan Carlos Suárez Serrato & Owen Zidar, 2024. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 358-363, May.
• David Berger & Kyle Herkenhoff & Simon Mongey & Negin Mousavi, 2024. "Monopsony Amplifies Distortions from Progressive Taxes," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 555-560, May.
  • David W. Berger & Kyle F. Herkenhoff & Simon Mongey & Negin Mousavi, 2023. "Monopsony Amplifies Distortions from Progressive Taxes," NBER Working Papers 31972, National Bureau of Economic Research, Inc.
• Anne Brockmeyer & Giulia Mascagni & Vedanth Nair & Mazhar Waseem & Miguel Almunia, 2024. "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries," Journal of Economic Perspectives, American Economic Association, vol. 38(1), pages 107-132, Winter.
• Kevin Corinth & Naomi Feldman, 2024. "Are Opportunity Zones an Effective Place-Based Policy?," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 113-136, Summer.
• William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024. "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 3-32, Summer.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 61-88, Summer.
  • Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers 32672, National Bureau of Economic Research, Inc.
• Kimberly A. Clausing, 2024. "US International Corporate Taxation after the Tax Cuts and Jobs Act," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 89-112, Summer.
• Alex Rees-Jones, 2024. "Behavioral Incentive Compatibility and Empirically Informed Welfare Analysis: An Introductory Guide," Journal of Economic Perspectives, American Economic Association, vol. 38(4), pages 155-174, Fall.
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• Boie-Wegener, Matti & Koch, Reinald & Oestreicher, Andreas & Schön, Lena, 2024. "Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten: Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften," ZEW Discussion Papers 24-008, ZEW - Leibniz Centre for European Economic Research.
• Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024. "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers 24-014, ZEW - Leibniz Centre for European Economic Research.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024. "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers 24-022, ZEW - Leibniz Centre for European Economic Research.
• Pierluigi Angelino & Dirk Czarnitzki & Birgitte Hovdan, 2024. "R&D grants and R&D tax credits in Belgium: evidence on the policy mix," Working Papers of Department of Management, Strategy and Innovation, Leuven 752914, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
  • Pierluigi, Angelino & Czarnitzki, Dirk & Hovdan, Brigitte, 2024. "R&D grants and R&D tax credits in Belgium: Evidence on the policy mix," ZEW Discussion Papers 24-074, ZEW - Leibniz Centre for European Economic Research.
• Dourado, Ana Paula & Müller, Jessica & Rangel, Leidson & Spengel, Christoph, 2024. "Discriminatory taxation of investment funds in the European Union: How the CJEU Case-law keeps ignoring neutrality," ZEW Discussion Papers 24-080, ZEW - Leibniz Centre for European Economic Research.

2023

• Rose Manfred, 2023. "Reform des Einkommensteuertarifs," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 72(1), pages 1-24, May.
• Anna Bernard & Rahim Lila & Joana Silva, 2023. "Employment versus Efficiency: Which Firms Should R&D Tax Credits Target?," GEE Papers 0176, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jul 2023.
• Marketa Mlcuchova, 2023. "BEFIT - Formulary Apportionment in the European Union," MENDELU Working Papers in Business and Economics 2023-86, Mendel University in Brno, Faculty of Business and Economics.
• Kvartiuk, Vasyl & Herzfeld, Thomas, 2023. "Why do farmers seek office? Regulatory capture in Russian agricultural subsidization," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 61(2), pages 111-130.
  • Vasyl Kvartiuk & Thomas Herzfeld, 2023. "Why Do Farmers Seek Office? Regulatory Capture in Russian Agricultural Subsidization," Eastern European Economics, Taylor & Francis Journals, vol. 61(2), pages 111-130, March.
• Johannes Pauser, 2023. "Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 79(3), pages 208-234.
• Kuang-Cheng Andy Wang & Ping-Yao Chou & Shao-Hsun Keng, 2023. "Reexamining Ad Valorem and Specific Taxation under Uncertainty," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 179(2), pages 320-339.
• Andrea Colciago & Vivien Lewis & Branka Matyska, 2023. "Corporate taxes, productivity, and business dynamism," Working Papers 780, DNB.
  • colciago, andrea & Lewis, Vivien & Matyska, Branka, 2024. "Corporate taxes, productivity, and business dynamism," CEPR Discussion Papers 18854, C.E.P.R. Discussion Papers.
  • Andrea Colciago & Vivien Lewis & Branka Matyska, 2023. "Corporate taxes, productivity, and business dynamism," Working Papers 512, University of Milano-Bicocca, Department of Economics, revised May 2023.
  • Colciago, Andrea & Lewis, Vivien & Matyska, Branka, 2023. "Corporate taxes, productivity, and business dynamism," Discussion Papers 16/2023, Deutsche Bundesbank.
• Toshiyuki Uemura, 2023. "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(4), pages 1-30, September.
• Daigo Nakata, 2023. "Emergency Economic Response and Evaluation in the COVID-19 Crisis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(4), pages 1-25, November.
• Gunther Capelle-Blancard, 2023. "La taxation des transactions financières : une estimation des recettes fiscales mondiales," Documents de travail du Centre d'Economie de la Sorbonne 23009, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Dean Hyslop & Dave Maré & Shannon Minehan, 2023. "COVID-19 Wage Subsidy: Outcome evaluation," Working Papers 23_03, Motu Economic and Public Policy Research.
• Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphaël Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
  • Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024. "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 101-122.
  • Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024. "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 101-122, National Bureau of Economic Research, Inc.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers 31206, National Bureau of Economic Research, Inc.
• William C. Boning & Drahomir Klimsa & Joel Slemrod & Robert Ullmann, 2023. "Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate," NBER Working Papers 31225, National Bureau of Economic Research, Inc.
• Shan Aman-Rana & Daniel W. Gingerich & Sandip Sukhtankar, 2023. "Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud," NBER Working Papers 31364, National Bureau of Economic Research, Inc.
• Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
  • Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
  • Rishi Sharma & Joel Slemrod & Michael Stimmelmayr, 2023. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," NBER Working Papers 31452, National Bureau of Economic Research, Inc.
• Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2023. "Corporate Tax Disclosure," NBER Working Papers 31467, National Bureau of Economic Research, Inc.
• Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphaël Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
  • Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
• Mathilde Muñoz, 2023. "International Trade Responses to Labor Market Regulations," NBER Working Papers 31876, National Bureau of Economic Research, Inc.
• James R. Hines Jr., 2023. "Evaluating Tax Harmonization," NBER Working Papers 31900, National Bureau of Economic Research, Inc.
• Harrison Hong & Jeffrey D. Kubik & Edward P. Shore, 2023. "The Cost of Climate Policy to Capital: Evidence from Renewable Portfolio Standards," NBER Working Papers 31960, National Bureau of Economic Research, Inc.
• Fernando Alexandre & Diogo Ferreira & Sandro Mendonça & Miguel Portela, 2023. "The elusive impact of R&D grants on firm productivity," NIPE Working Papers 08/2023, NIPE - Universidade do Minho.
• Priyaranjan Jha & Antonio Rodriguez-Lopez & Adam Hal Spencer, 2023. "Labour Market Power and the Dynamic Gains to Openness Reforms," CESifo Working Paper Series 10247, CESifo.
  • Priyaranjan Jha & Antonio Rodriguez-Lopez & Adam Hal Spencer, 2023. "Labour market power and the dynamic gains to openness reforms," Discussion Papers 2023-01, University of Nottingham, GEP.
• Hussain, Adam, 2023. "Effect of Tax Cut on Investment: Evidence from Indian Manufacturing firms," Working Papers 23/390, National Institute of Public Finance and Policy.
• De, Supriyo, 2023. "Recent Reforms in India's Corporate Income Tax Regime: Rationale, Impacts and Improvements," Working Papers 23/393, National Institute of Public Finance and Policy.
• Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys, 2023. "The design of presumptive tax regimes," OECD Taxation Working Papers 59, OECD Publishing.
• Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys, 2023. "La conception des régimes d’imposition forfaitaire," OECD Taxation Working Papers 59, OECD Publishing.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly & Massimo Bucci, 2023. "A time series perspective on income-based tax support for R&D and innovation," OECD Taxation Working Papers 62, OECD Publishing.
• Ana Cinta González Cabral & Tibor Hanappi & Silvia Appelt & Fernando Galindo-Rueda & Pierce O’Reilly, 2023. "Effective tax rates for R&D intangibles," OECD Taxation Working Papers 63, OECD Publishing.
• Tibor Hanappi & David Whyman, 2023. "Tax and Investment by Multinational Enterprises," OECD Taxation Working Papers 64, OECD Publishing.
• Tibor Hanappi & Valentine Millot & Sébastien Turban, 2023. "How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data," OECD Economics Department Working Papers 1765, OECD Publishing.
• Silvia Appelt & Ana Cinta González Cabral & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly, 2023. "Cost and uptake of income-based tax incentives for R&D and innovation," OECD Science, Technology and Industry Working Papers 2023/03, OECD Publishing.
• Oecd, 2023. "The Impact of R&D tax incentives: Results from the OECD microBeRD+ project," OECD Science, Technology and Industry Policy Papers 159, OECD Publishing.
• Oecd, 2023. "OECD framework for mapping and quantifying government support for business innovation," OECD Science, Technology and Industry Policy Papers 160, OECD Publishing.
• Oecd, 2023. "Income-based tax relief for R&D and innovation: An integrated view," OECD Science, Technology and Industry Policy Papers 161, OECD Publishing.
• Oecd, 2023. "Measuring distortions in international markets: The rolling-stock value chain," OECD Trade Policy Papers 267, OECD Publishing.
• Oecd, 2023. "Measuring distortions in international markets: Below-market energy inputs," OECD Trade Policy Papers 268, OECD Publishing.
• Oecd, 2023. "Government support in industrial sectors: A synthesis report," OECD Trade Policy Papers 270, OECD Publishing.
• Giulia Mascagni & Adrienne Lees, 2023. "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Journal of African Economies, Centre for the Study of African Economies, vol. 32(3), pages 209-236.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  • Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023. "Taxing Cryptocurrencies," IMF Working Papers 2023/144, International Monetary Fund.
  • Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
• Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2023. "Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(2), pages 634-674.
  • Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Xu, 2019. "Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform," NBER Working Papers 26336, National Bureau of Economic Research, Inc.
• Eduardo Dávila & Benjamin Hébert, 2023. "Optimal Corporate Taxation Under Financial Frictions," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(4), pages 1893-1933.
  • Hebert, Benjamin & Davila, Eduardo, 2017. "Optimal Corporate Taxation under Financial Frictions," Research Papers repec:ecl:stabus:3594, Stanford University, Graduate School of Business.
  • Davila, Eduardo & Hebert, Benjamin, 2019. "Optimal Corporate Taxation Under Financial Frictions," Research Papers 3594, Stanford University, Graduate School of Business.
  • Eduardo Dávila & Benjamin M. Hébert, 2019. "Optimal Corporate Taxation Under Financial Frictions," NBER Working Papers 25520, National Bureau of Economic Research, Inc.
• Lora Dimitrova & Sapnoti K Eswar, 2023. "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, vol. 27(4), pages 1471-1519.
• Roberto Gómez-Cram & Marcel Olbert & Holger Müller, 2023. "Measuring the Expected Effects of the Global Tax Reform," The Review of Financial Studies, Society for Financial Studies, vol. 36(12), pages 4965-5011.
• Vikas Agarwal & Honglin Ren & Ke Shen & Haibei Zhao, 2023. "Redemption in Kind and Mutual Fund Liquidity Management," The Review of Financial Studies, Society for Financial Studies, vol. 36(6), pages 2274-2318.
• Kowsar Yousefi & Mohammad Vesal, 2023. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," The World Bank Economic Review, World Bank, vol. 37(2), pages 331-349.
  • Yousefi, Kowsar & Vesal, Mohammad, 2021. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," MPRA Paper 107377, University Library of Munich, Germany.
• Alexandra Danila & Gabriel Mocanu, 2023. "Transfer Prices Report. Case Study in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 902-909, August.
• Brad R. Humphreys, 2023. "Professional Sports Subsidies and Urban Congestion Externalities: Assessing 50 Years of Failed Urban Economic Development Policies," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 49(4), pages 457-474, October.
• Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
• Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
• Tóth, Nikolett Ágnes & Mátrai, Gábor, 2023. "The system of Hungarian sport financing, with special regard to public finance aspects," Public Finance Quarterly, Corvinus University of Budapest, vol. 69(2), pages 81-98.
• Póra, András & Szőcs, Árpád, 2023. "Funding gap in the Hungarian venture capital market," Public Finance Quarterly, Corvinus University of Budapest, vol. 69(4), pages 28-44.
• Botos, Katalin, 2023. "Inflation and finance," Public Finance Quarterly, Corvinus University of Budapest, vol. 69(4), pages 84-94.
• Muhammad Nadeem Sarwar, 2023. "An Evaluation of Different Tax Reform Proposals in Pakistan using CGE Model," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 62(3), pages 309-330.
• Domenico Buccella & Luciano Fanti & Luca Gori, 2023. "Tax evasion in a Cournot duopoly with unions," Discussion Papers 2023/293, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023. "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper 116396, University Library of Munich, Germany.
• Gómez-Rámirez, Leopoldo & Sánchez, Gonzalo E., 2023. "On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador," MPRA Paper 117825, University Library of Munich, Germany.
• Ioannis Bournakis & Mike Tsionas, 2024. "A Non‐parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 86(3), pages 641-671, June.
  • Bournakis, Ioannis & Tsionas, Mike G., 2023. "A Non-Parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," MPRA Paper 118100, University Library of Munich, Germany.
• Glötzl, Erhard, 2023. "Theorie der kapitalismusbedingten Finanzkrisen - Tractatus logico oeconomicus [Theory of financial crises caused by capitalism - Tractatus logico oeconomicus]," MPRA Paper 118323, University Library of Munich, Germany.
• Bearzotti, Enia & Polanec, Sašo & Bartolj, Tjaša, 2023. "The Effects of Subsidies on Firm Size and Productivity," MPRA Paper 118490, University Library of Munich, Germany.
• Vincenzo Visco, 2023. "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, vol. 76(303), pages 221-233.
• Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS) 1208, University of Warwick, Department of Economics.
  • Lucie Gadenne & Tushar K. Nandi, 2023. "Taxation and Supplier Networks: Evidence from India," Working Papers 947, Queen Mary University of London, School of Economics and Finance.
  • Lucie Gadenne & Tushar Nandi & Roland Rathelot, 2019. "Taxation and Supplier Networks: Evidence from India," IFS Working Papers W19/21, Institute for Fiscal Studies.
  • Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks: Evidence from India," CAGE Online Working Paper Series 428, Competitive Advantage in the Global Economy (CAGE).
  • Gadenne, Lucie & Rathelot, Roland & Nandi, Tushar, 2019. "Taxation and Supplier Networks: Evidence from India," CEPR Discussion Papers 13971, C.E.P.R. Discussion Papers.
• Burga, Carlos & Cuba, Walter & Díaz, Eduardo & Sánchez, Elmer, 2023. "Loan Guarantees and Bank Incentives: Evidence from Covid-19 Relief Funds in Peru," Working Papers 2023-001, Banco Central de Reserva del Perú.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023. "Rescue policies for small businesses in the Covid-19 recession," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 579-603, December.
  • Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023. "Online Appendix to "Rescue policies for small businesses in the Covid-19 recession"," Online Appendices 22-55, Review of Economic Dynamics.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023. "Rescue policies for small businesses in the Covid-19 recession," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 579-603, December.
  • Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023. "Code and data files for "Rescue policies for small businesses in the Covid-19 recession"," Computer Codes 22-55, Review of Economic Dynamics.
• Ropponen, Olli & Viertola, Marika & Kari, Seppo & Valkonen, Tarmo, 2023. "The Devil Is in the Details – Finnish Companies in the Vortex of International Tax Reforms," ETLA Brief 120, The Research Institute of the Finnish Economy.
• Ali-Yrkkö, Jyrki & Deschryvere, Matthias & Koski, Heli & Kuusi, Tero, 2023. "Companies’ Resilience in the Midst of Crises," ETLA Brief 130, The Research Institute of the Finnish Economy.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023. "Business Finland COVID-19 Support Funding – What Was Achieved, and at What Cost?," ETLA Brief 131, The Research Institute of the Finnish Economy.
• Ropponen, Olli & Viertola, Marika & Kari, Seppo & Valkonen, Tarmo, 2023. "Finnish Companies in the Vortex of International Tax Reforms," ETLA Reports 138, The Research Institute of the Finnish Economy.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023. "Jobs, Workers, and Firms: Dissecting the Labour Market Effects of Finland’s COVID-19 Subsidy Program," ETLA Working Papers 111, The Research Institute of the Finnish Economy.
• Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2023. "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," CESifo Working Paper Series 10863, CESifo.
  • Bradley, Sebastien & Carril-Caccia, Federico & Yotov, Yoto, 2023. "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," School of Economics Working Paper Series 2023-8, LeBow College of Business, Drexel University.
• Clement Ejiofor, OKEKE, 2023. "Tax Reform And Tax Compliance Behavior Of Companies In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 22(1), pages 19-41, March.
  • Okeke, Clement Ejiofor & Saluadeen, Yinka Mashood, 2021. "Tax Reform and Tax Compliance Behaviour of Companies in Nigeria," MPRA Paper 111367, University Library of Munich, Germany.
• O., Eiya. & D.P.I., Izevbigie, & H.A., Dauda,, 2023. "Impact Of Transfer Pricing Regulations On Tax Planning In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 22(2), pages 1-12, September.
• Babatope Ayodeji, ADEYEMI, PhD & Lanre, OLASUNKANMI, 2023. "Fuel Subsidy And Government Expenditure In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 22(2), pages 13-31, September.
• Ali-Nakyea, ABDALLAH & Kwame Ankah, WISDOM Akpemada, 2023. "Taxation In Fragile States: The Missing Piece Of The State Building Puzzle," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 22(2), pages 85-102, September.
• Kim, Key Hwan & Kang, Ji Hyun, 2023. "The Rise of Ev Protectionism: France's New Subsidies, with Implications for Korean Policy," Research Papers 23/16, Korea Institute for Industrial Economics and Trade.
• Khomutov, Ivan (Хомутов, Иван), 2023. "Cross-Sectoral Transfer of Budgetary Subsidies Through Differential Railway Tariffs [Межотраслевой Транзит Бюджетных Субсидий Через Дифференциацию Железнодорожных Тарифов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 4, pages 6-35, August.
• Barinova, Vera (Баринова, Вера) & Levakov, Pavel (Леваков, Павел), 2023. "International practices of supporting small and medium-sized enterprises’ (SMEs’) in times of coronavirus pandemic crisis [Анализ Международного Опыта Поддержки Малых И Средних Предприятий В Кризис," Working Papers w20220244, Russian Presidential Academy of National Economy and Public Administration.
• Amitrajeet A. Batabyal & Seung Jick Yoo, 2023. "Using Taxes to Attract the Creative Class in the Presence of a Region-Specific Rent," The Review of Regional Studies, Southern Regional Science Association, vol. 53(2), pages 182-191.
  • Batabyal, Amitrajeet & Yoo, Seung Jick, 2022. "Using Taxes to Attract the Creative Class in the Presence of a Region-Specific Rent," MPRA Paper 116156, University Library of Munich, Germany, revised 02 Jan 2023.
• Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1071, Ghent University, Faculty of Economics and Business Administration.
  • Bart Cockx & Sam Desiere, 2023. "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series 10425, CESifo.
  • Cockx, Bart & Desiere, Sam, 2023. "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers 16122, Institute of Labor Economics (IZA).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES 2023011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," ROA Research Memorandum 001, Maastricht University, Research Centre for Education and the Labour Market (ROA).
• Joel A. Elvery & C. Lockwood Reynolds & Shawn M. Rohlin, 2023. "Employer Wage Subsidy Caps and Part-Time Work," ILR Review, Cornell University, ILR School, vol. 76(1), pages 189-209, January.
  • Joel Elvery & C. Lockwood Reynolds & Shawn M. Rohlin, 2021. "Employer Wage Subsidy Caps and Part-Time Work," Working Papers 21-01, Federal Reserve Bank of Cleveland.
• Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  • Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
• Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023. "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge 194-23, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
• Sacchidananda Mukherjee & Rudrani Bhattacharya, 2023. "Revenue forecasting of corporate income tax (CIT) in India," Indian Economic Review, Springer, vol. 58(2), pages 329-349, December.
• Simone Chinetti, 2023. "Investment Subsidies Effectiveness: Evidence from a Regional Program," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 9(2), pages 723-759, July.
• Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.
• Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
• Sven-Eric Bärsch & Jost Heckemeyer & Marcel Olbert, 2023. "Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?," Journal of Business Economics, Springer, vol. 93(8), pages 1415-1450, October.
• Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
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• Tewodros Makonnen Gebrewolde & James Rockey, 2023. "The effectiveness of industrial policy in developing countries: causal evidence from Ethiopian manufacturing firms," Journal of Development Effectiveness, Taylor & Francis Journals, vol. 15(2), pages 196-222, April.
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• Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
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  • Bart Cockx & Sam Desiere, 2023. "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series 10425, CESifo.
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• Mlčúchová Markéta, 2023. "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, vol. 9(3), pages 124-152, October.
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• Koch Reinald, 2023. "Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland," Wirtschaftsdienst, Sciendo, vol. 103(11), pages 776-782, November.
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• Horn Jonas, 2023. "Zwei-Säulen-Konzept: Lang lebe der Multilateralismus!," Wirtschaftsdienst, Sciendo, vol. 103(6), pages 360-360, June.
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• Athiphat Muthitacharoen, 2023. "Location Choice And Tax Responsiveness Of Foreign Multinationals: Evidence From Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(01), pages 217-242, March.
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• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023. "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research 278, arqus - Arbeitskreis Quantitative Steuerlehre.
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• Fulop , Renata, 2023. "Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2023), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023, pages 341-352, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
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• Hentze, Tobias & Sultan, Samina, 2023. "Neuer Anlauf zur Harmonisierung der Unternehmensbesteuerung in der EU: Öffentliche Konsultation der Europäischen Kommission zu "Unternehmen in Europa: ein Rahmen für die Unternehmensbesteuerung (," IW-Reports 7/2023, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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• Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
• Bührle, Anna Theresa & Casi-Eberhard, Elisa & Stage, Barbara & Voget, Johannes, 2023. "The value of a loss: The impact of restricting tax loss transfers," ZEW Discussion Papers 23-037, ZEW - Leibniz Centre for European Economic Research.
• Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
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• Juan Carlos Suárez Serrato & Owen Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, vol. 113(12), pages 3401-3410, December.
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• Sebastian Graves, 2023. "The State-Dependent Effectiveness of Hiring Subsidies," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(2), pages 229-253, April.
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• Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023. "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 70-109, February.
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• Hernán Rincón-Castro & Juan Pablo Ángel-Mojica, 2023. "¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?," Borradores de Economia 1260, Banco de la Republica de Colombia.
• Michael Kogler, 2023. "Taxes, risk taking, and financial stability," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(5), pages 1043-1068, October.
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• Kumari Ranpati Dewage Thilini Sumudu & Chen Shawn Xiaoguang & Tang Sam Hak Kan, 2023. "Un-Incorporation and Conditional Misallocation: Firm-Level Evidence from Sri Lanka," The B.E. Journal of Macroeconomics, De Gruyter, vol. 23(2), pages 999-1035, June.
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• Julien Brault, 2023. "Les garanties de crédit de l’Union européenne avant et après la crise de la Covid-19 : rôle et impact," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 169-180.
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• Michael Smart & Matthew Kronberg & Josip Lesica & Danny Leung & Huju Liu, 2023. "The Employment Effects of a Pandemic Wage Subsidy," CESifo Working Paper Series 10218, CESifo.
• Priyaranjan Jha & Antonio Rodriguez-Lopez & Adam Hal Spencer, 2023. "Labour market power and the dynamic gains to openness reforms," Discussion Papers 2023-01, University of Nottingham, GEP.
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• Ben Lockwood & Martin Simmler & Eddy H.F. Tam & Benjamin Lockwood, 2023. "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CESifo Working Paper Series 10252, CESifo.
• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
• Agrawal, David R. & Zhao, Weihua, 2023. "Taxing Uber," Journal of Public Economics, Elsevier, vol. 221(C).
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• Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1071, Ghent University, Faculty of Economics and Business Administration.
  • Bart Cockx & Sam Desiere, 2023. "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series 10425, CESifo.
  • Cockx, Bart & Desiere, Sam, 2023. "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers 16122, Institute of Labor Economics (IZA).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES 2023011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," ROA Research Memorandum 001, Maastricht University, Research Centre for Education and the Labour Market (ROA).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
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  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
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  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
• Ximena Cadena & Helena García & María Claudia García & María José Mejía & Alexander González & Santiago Muñoz & Luisa Fernanda Vargas, 2023. "Analysis of Awareness and Capacity Gaps of Ministries of Finance in [LAC] Relating to a Whole of Economy Approach to Climate Change," Working Papers Series. Documentos de Trabajo 020743, Fedesarrollo.
• Ximena Cadena & Helena García & María Claudia García & María José Mejía & Alexander González & Santiago Muñoz & Luisa Fernanda Vargas, 2023. "Analysis of Awareness and Capacity Gaps of Ministries of Finance in [LAC] Relating to a Whole of Economy Approach to Climate Change," Informes de Investigación 20743, Fedesarrollo.
• Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
  • Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.
  • Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series 10708, CESifo.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES 2022-33, ULB -- Universite Libre de Bruxelles.
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• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022. "Taxation of Top Incomes and Tax Avoidance," VfS Annual Conference 2022 (Basel): Big Data in Economics 264016, Verein für Socialpolitik / German Economic Association.
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  • Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
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• Bachas, Pierre & Brockmeyer, Anne & Dom, Roel & Semelet, Camille, 2023. "Effective Tax Rates and Firm Size," CEPR Discussion Papers 17985, C.E.P.R. Discussion Papers.
• Almunia, Miguel & Henning, David J. & Knebelmann, Justine & Nakyambadde, Dorothy & Tian, Lin, 2023. "Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda," CEPR Discussion Papers 18151, C.E.P.R. Discussion Papers.
• Thomas Gehrig, 2023. "Leverage, Competitiveness and Systemic Risk in Banking," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 92(3), pages 37-50.
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• Giorgos Stamatopoulos, 2023. "A Strategic Tax Mechanism," Working Papers 2302, University of Crete, Department of Economics.
• Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1071, Ghent University, Faculty of Economics and Business Administration.
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES 2023011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Cockx, Bart & Desiere, Sam, 2023. "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers 16122, Institute of Labor Economics (IZA).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," ROA Research Memorandum 001, Maastricht University, Research Centre for Education and the Labour Market (ROA).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
  • Bart Cockx & Sam Desiere, 2023. "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series 10425, CESifo.
• Thomas Gehrig, 2023. "Leverage, Competitiveness and Systemic Risk in Banking," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 92(3), pages 37-50.
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• Andrea Colciago & Vivien Lewis & Branka Matyska, 2023. "Corporate taxes, productivity, and business dynamism," Working Papers 512, University of Milano-Bicocca, Department of Economics, revised May 2023.
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• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES 2022-33, ULB -- Universite Libre de Bruxelles.
  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
• Alfred James Kimea & Msizi Mkhize & Haruna Maama, 2023. "Firm-specific Determinants of Aggressive Tax Management among East African Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 100-108, May.
• Kong, Dongmin & Liu, Chenhao & Ye, Wenxu, 2023. "Randomized inspection and firm's government subsidies: A natural experiment in China," China Economic Review, Elsevier, vol. 82(C).
• Hillmann, Lisa, 2023. "Dividend taxation and the ownership structure of private firms," Journal of Corporate Finance, Elsevier, vol. 79(C).
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023. "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, vol. 80(C).
• Orihara, Masanori & Suzuki, Takafumi, 2023. "Windfalls? Costs and benefits of investment tax incentives due to financial constraints," Journal of Corporate Finance, Elsevier, vol. 82(C).
• Chang, Juin-Jen & Kuo, Chun-Hung & Lin, Hsieh-Yu & Yang, Shu-Chun S., 2023. "Share buybacks and corporate tax cuts," Journal of Economic Dynamics and Control, Elsevier, vol. 151(C).
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• Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
• Bilicka, Katarzyna & Raei, Sepideh, 2023. "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, vol. 119(C).
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• Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
• Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
• Occhino, Filippo, 2023. "The macroeconomic effects of business tax cuts with debt financing and accelerated depreciation," Economic Modelling, Elsevier, vol. 125(C).
• Kim-Duc, Nguyen & Nam, Pham Khanh, 2023. "Inflation-related tax distortions in business valuation models: A clarification," The North American Journal of Economics and Finance, Elsevier, vol. 66(C).
• Uliczka, Niklas, 2023. "When the Celtic Tiger relaxed its corporate tax bite: An analysis of effects on top and upper middle income shares in Ireland," Economics Letters, Elsevier, vol. 222(C).
• Gehrig, Thomas & Stenbacka, Rune, 2023. "R&D and subsidy policy with imperfect project classification," Economics Letters, Elsevier, vol. 222(C).
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• Yang, JinHyuk & Kang, Youngho, 2023. "Effects of home country tax reform on FDI inflows to South Korea: A synthetic control method approach," Economics Letters, Elsevier, vol. 225(C).
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  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023. "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, vol. 224(C).
  • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
  • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
• Imad Ben Yachrak & Nissrine Al Maghribi, 2023. "Perception of Unique Professional Contribution (UPC) in Morocco: An Empirical Study [Perception de la Contribution Professionnelle Unique (CPU) au Maroc : Etude empirique]," Post-Print hal-04348643, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04155379, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print hal-04211731, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Institut des Politiques Publiques halshs-04155379, HAL.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
• Breuer, Wolfgang & Nguyen, Linh.D & Steininger, Bertram, 2023. "Decomposing Industry Leverage: the Special Cases of Real Estate Investment Trusts and Technology & Hardware Companies," Working Paper Series 23/3, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
• Guttorm Schjelderup & Frank Stähler, 2024. "The economics of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 935-952, August.
  • Guttorm Schjelderup & Frank Stähler, 2023. "The Economics of the Global Minimum Tax," CESifo Working Paper Series 10319, CESifo.
  • Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
• Busra & Yuli Anisah & Yeni Irawan & Syarifudin & Hayatun Nufus, 2023. "The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 147-152, June.
• Mykhaylo Prodanchuk & Hanna Kovtseniuk, 2023. "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 92-100, June.
• James N. Mohs & Martin A. Goldberg & Rajendra Shrestha, 2023. "Current Trends In Corporate Tax Inversions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 43-54.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  • Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
  • Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023. "Taxing Cryptocurrencies," IMF Working Papers 2023/144, International Monetary Fund.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series 22-94, Swiss Finance Institute.
  • DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023. "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms 2023-12, Joint Research Centre.
  • Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers 16615, C.E.P.R. Discussion Papers.
• Joana Andrade Vicente, 2023. "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM 2023/0274, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• Joana Andrade Vicente, 2023. "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM 2023/0286, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• Goncalves, Judite & Merenda, Roxanne & Pereira dos Santos, João, 2023. "Not So Sweet: Impacts of a Soda Tax on Producers," IZA Discussion Papers 15968, Institute of Labor Economics (IZA).
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024. "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(4), pages 194-222, November.
  • Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022. "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series 9786, CESifo.
  • Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023. "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers 16056, Institute of Labor Economics (IZA).
• Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1071, Ghent University, Faculty of Economics and Business Administration.
  • Cockx, Bart & Desiere, Sam, 2023. "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers 16122, Institute of Labor Economics (IZA).
  • Bart Cockx & Sam Desiere, 2023. "Labour Costs and the Decision to Hire the First Employee," CESifo Working Paper Series 10425, CESifo.
  • Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES 2023011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," ROA Research Memorandum 001, Maastricht University, Research Centre for Education and the Labour Market (ROA).
  • Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
• Can, Ege & Fossen, Frank M., 2023. "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers 16683, Institute of Labor Economics (IZA).
• Buchner Michael & Eisenmenger Matthias & Hohlweck Corinna & Mödinger Patrizia, 2023. "Combined Business Tax Statistics 2016 of the Federal Statistical Office of Germany – A Micro Data Set for Scientific Use," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 243(1), pages 109-121, February.
• Paulo Pereira Silva, 2023. "Securities transaction taxes and stock price informativeness: evidence for France and Italy," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 37(3), pages 325-345, September.
• Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023. "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 281-304, April.
  • Yutao Han, & Patrice Pieretti & Giuseppe Pulina, 2020. "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers 149, Central Bank of Luxembourg.
• Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
• Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
• Bree J. Lang & Pratish Patel, 2023. "Funding infrastructure under uncertainty: evidence from tax credit prices," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 635-677, June.
• Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
• Nikolay Angelov & Daniel Waldenström, 2023. "The impact of Covid-19 on economic activity: evidence from administrative tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1718-1746, December.
• Francisco Candel-Sánchez & Juan Perote-Peña, 2023. "Incentives for prosocial behavior under reputation persistence and policy lags," Journal of Economics, Springer, vol. 139(3), pages 209-233, August.
• Reda Cherif & Christoph Grimpe & Fuad Hasanov & Wolfgang Sofka, 2023. "Promoting Innovation: The Differential Impact of R&D Subsidies," Journal of Industry, Competition and Trade, Springer, vol. 23(3), pages 187-241, December.
  • Reda Cherif & Fuad Hasanov & Christoph Grimpe & Wolfgang Sofka, 2022. "Promoting Innovation: The Differential Impact of R&D Subsidies," IMF Working Papers 2022/192, International Monetary Fund.
• Robert Fairlie & Frank M. Fossen & Reid Johnsen & Gentian Droboniku, 2023. "Were small businesses more likely to permanently close in the pandemic?," Small Business Economics, Springer, vol. 60(4), pages 1613-1629, April.
  • Robert W. Fairlie & Frank M. Fossen & Reid L. Johnsen & Gentian Droboniku, 2022. "Were Small Businesses More Likely to Permanently Close in the Pandemic?," NBER Working Papers 30285, National Bureau of Economic Research, Inc.
  • Fairlie, Robert W. & Fossen, Frank M. & Johnsen, Reid & Droboniku, Gentian, 2022. "Were Small Businesses More Likely to Permanently Close in the Pandemic?," IZA Discussion Papers 15445, Institute of Labor Economics (IZA).
• Kohei Takahashi & Yuki Hashimoto, 2023. "Small grant subsidy application effects on productivity improvement: evidence from Japanese SMEs," Small Business Economics, Springer, vol. 60(4), pages 1631-1658, April.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023. "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, vol. 61(2), pages 539-557, August.
  • Kaoru HOSONO & Masaki HOTEI & Daisuke MIYAKAWA, 2022. "Causal Effects of a Tax Incentive on SME Capital Investment," Discussion papers 22048, Research Institute of Economy, Trade and Industry (RIETI).
• Per Engström & Johannes Hagen & Edvard Johansson, 2023. "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, vol. 61(4), pages 1747-1771, December.
• Toshiyuki Uemura, 2023. "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms:Analysis of Financing Neutrality Using a Forward-Looking Model," Discussion Paper Series 248, School of Economics, Kwansei Gakuin University.
• Toshiyuki Uemura, 2023. "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series 251, School of Economics, Kwansei Gakuin University.
• Toshiyuki Uemura, 2023. "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series 257, School of Economics, Kwansei Gakuin University.
• Makoto HASEGAWA & Michi KAKEBAYASHI, 2023. "The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan," Discussion papers e-20-004-v2, Graduate School of Economics , Kyoto University.
• Matteo F. Ghilardi & Roy Zilberman, 2024. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
  • Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
  • Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
  • Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.

2022

• Chung Tran & Sebastian Wende, 2022. "Dividend Imputation, Investment and Capital Accumulation in Open Economies," ANU Working Papers in Economics and Econometrics 2022-687, Australian National University, College of Business and Economics, School of Economics.
• Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2022. "Imperfect Competition, Compensating Differentials, and Rent Sharing in the US Labor Market," American Economic Review, American Economic Association, vol. 112(1), pages 169-212, January.
  • Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2019. "Imperfect competition, compensating differentials and rent sharing in the U.S. labor market," Discussion Papers 918, Statistics Norway, Research Department.
  • Thibaut Lamadon & Bradley Setzler & Magne Mogstad, 2019. "Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market," 2019 Meeting Papers 1583, Society for Economic Dynamics.
  • Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2019. "Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market," NBER Working Papers 25954, National Bureau of Economic Research, Inc.
• R. Andrew Butters & Daniel W. Sacks & Boyoung Seo, 2022. "How Do National Firms Respond to Local Cost Shocks?," American Economic Review, American Economic Association, vol. 112(5), pages 1737-1772, May.
• Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
  • Fatih Guvenen & Raymond J. Mataloni, Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," NBER Working Papers 23324, National Bureau of Economic Research, Inc.
• Terry S. Moon, 2022. "Capital Gains Taxes and Real Corporate Investment: Evidence from Korea," American Economic Review, American Economic Association, vol. 112(8), pages 2669-2700, August.
• Charles Boissel & Adrien Matray, 2022. "RETRACTED BY THE AUTHORS: Dividend Taxes and the Allocation of Capital," American Economic Review, American Economic Association, vol. 112(9), pages 2884-2920, September.
• Christos Genakos & Mario Pagliero, 2022. "Competition and Pass-Through: Evidence from Isolated Markets," American Economic Journal: Applied Economics, American Economic Association, vol. 14(4), pages 35-57, October.
  • Genakos, Christos & Pagliero, Mario, 2019. "Competition and Pass-Through: Evidence from Isolated Markets," CEPR Discussion Papers 13882, C.E.P.R. Discussion Papers.
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  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Céline Azémar & Rodolphe Desbordes & Paolo Melindi‐Ghidi & Jean‐Philippe Nicolaï, 2022. "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(5), pages 1016-1038, October.
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  • Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean‐philippe Nicolaï, 2022. "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Post-Print hal-03882313, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
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• Céline Azémar & Rodolphe Desbordes & Paolo Melindi‐Ghidi & Jean‐Philippe Nicolaï, 2022. "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(5), pages 1016-1038, October.
  • Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022. "Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal," EconomiX Working Papers 2022-8, University of Paris Nanterre, EconomiX.
  • Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean‐philippe Nicolaï, 2022. "Winners and losers of the COVID‐19 pandemic: An excess profits tax proposal," Post-Print hal-03882313, HAL.
  • Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022. "Winners and Losers of the COVID-19 Pandemic: An Excess Profits Tax Proposal," Working Papers hal-04159811, HAL.
  • Céline Azémar & Rodolphe Desbordes & Paolo Melindi-Ghidi & Jean-Philippe Nicolaï, 2022. "Winners and losers of the COVID-19 pandemic: An excess profits tax proposal," Post-Print hal-03678450, HAL.
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• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 147-190, February.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-01851492, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print halshs-03672250, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint) halshs-03672250, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
• Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 147-190, February.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-01851492, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint) halshs-03672250, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print halshs-03672250, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
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  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
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  • Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016. "Optimal Taxation and R&D Policies," CEPR Discussion Papers 11682, C.E.P.R. Discussion Papers.
• Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
  • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
  • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
• Niclas Berggren & Christian Bjørnskov, 2022. "Academic freedom, institutions, and productivity," Southern Economic Journal, John Wiley & Sons, vol. 88(4), pages 1313-1342, April.
  • Berggren, Niclas & Bjørnskov, Christian, 2021. "Academic Freedom, Institutions and Productivity," Working Paper Series 1405, Research Institute of Industrial Economics.
• Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023. "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," Journal of Public Economics, Elsevier, vol. 224(C).
  • Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers 16891, C.E.P.R. Discussion Papers.
  • Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS) 1393, University of Warwick, Department of Economics.
  • Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers 943, Queen Mary University of London, School of Economics and Finance.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series 631, Competitive Advantage in the Global Economy (CAGE).
  • Ms. Li Liu & Mr. Ben Lockwood & Eddy H.F. Tam, 2024. "Small Firm Growth and the VAT Threshold Evidence for the UK," IMF Working Papers 2024/033, International Monetary Fund.
  • Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," The Warwick Economics Research Paper Series (TWERPS) 1418, University of Warwick, Department of Economics.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H.F., 2022. "Tax and Occupancy of Business Properties : Theory and Evidence from UK Business Rates," The Warwick Economics Research Paper Series (TWERPS) 1439, University of Warwick, Department of Economics.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
  • Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2024. "Fiscal federalism and foreign direct investment – An empirical analysis," The World Economy, Wiley Blackwell, vol. 47(6), pages 2287-2331, June.
  • Feld, Lars P. & Köhler, Ekkehard A. & Palhuca, Leonardo & Schaltegger, Christoph A., 2022. "Fiscal federalism and foreign direct investment: An empirical analysis," Freiburg Discussion Papers on Constitutional Economics 22/4, Walter Eucken Institut e.V..
• Koch, Reinald & Holtmann, Svea & Giese, Henning, 2022. "Losses never sleep: The effect of tax loss offset on stock market returns during economic crises," arqus Discussion Papers in Quantitative Tax Research 269, arqus - Arbeitskreis Quantitative Steuerlehre.
• Giese, Henning & Koch, Reinald & Gamm, Markus, 2022. "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research 270, arqus - Arbeitskreis Quantitative Steuerlehre.
• Knaisch, Jonas, 2022. "How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view," arqus Discussion Papers in Quantitative Tax Research 271, arqus - Arbeitskreis Quantitative Steuerlehre.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
• Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022. "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research 274, arqus - Arbeitskreis Quantitative Steuerlehre.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bighelli, Tommaso & Lalinsky, Tibor & Vanhala, Juuso, 2022. "Covid-19 pandemic, state aid and firm productivity," Bank of Finland Research Discussion Papers 1/2022, Bank of Finland.
• Anderson, Simon & Bedre-Defolie, Özlem, 2022. "Online trade platforms: Hosting, selling, or both?," International Journal of Industrial Organization, Elsevier, vol. 84(C).
  • Anderson, Simon & Bedre-Defolie, Özlem, 2022. "Online trade platforms: Hosting, selling, or both?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 84, pages 1-15.
• Jun Du & Sourafel Girma & Holger Görg & Ignat Stepanok, 2023. "Who wins and who loses from state subsidies?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1007-1031, August.
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who Wins and Who Loses from State Subsidies?," IZA Discussion Papers 15249, Institute of Labor Economics (IZA).
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who wins and who loses from state subsidies?," Kiel Working Papers 2220, Kiel Institute for the World Economy (IfW Kiel).
• Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2022. "Firm subsidies, financial intermediation, and bank risk," IWH Discussion Papers 2/2022, Halle Institute for Economic Research (IWH).
• Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2024. "The effect of firm subsidies on credit markets," IWH Discussion Papers 24/2022, Halle Institute for Economic Research (IWH), revised 2024.
• Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2022. "Steuervergünstigungen in den OECD-Ländern: Erkenntnisse aus der Global Tax Expenditures Database," IW-Reports 34/2022, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
• Goncalves, Judite & Merenda, Roxanne & dos Santos, João Pereira, 2022. "Not so sweet: The impact of the Portuguese soda tax on producers," Ruhr Economic Papers 938, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Alessandro Di Nola & Leo Kaas & Haomin Wang, 2023. "Rescue policies for small businesses in the Covid-19 recession," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 579-603, December.
  • Alessandro Di Nola & Leo Kaas & Haomin Wang, 2022. "Rescue Policies for Small Businesses in the Covid-19 Recession," CESifo Working Paper Series 9641, CESifo.
  • Di Nola, Alessandro & Kaas, Leo & Wang, Haomin, 2022. "Rescue policies for small businesses in the COVID-19 recession," SAFE Working Paper Series 343, Leibniz Institute for Financial Research SAFE.
• Lenihan, Helena & Mulligan, Kevin & Doran, Justin & Rammer, Christian & Ipinnaiye, Olubunmi, 2022. "R&D grant and tax credit support for foreign-owned subsidiaries: Does it pay off?," ZEW Discussion Papers 22-003, ZEW - Leibniz Centre for European Economic Research.
• Ivana Martinèeviæ & Vesna Sesar & Krešimir Buntak & Ivan Miloloža, 2022. "Accounting and Tax Regulation of Cryptocurrencies," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, vol. 20(5), pages 640-661.

2021

• Giuseppe Pulina & Skerdilajda Zanaj, 2022. "Tax competition and phantom FDI," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1342-1363, December.
  • Giuseppe Pulina & Skerdilajda Zanaj, 2021. "Tax competition and phantom FDI," DEM Discussion Paper Series 21-06, Department of Economics at the University of Luxembourg.
• Ivo Bischoff & Reinhold Kosfeld, 2021. "We ask whether inter-municipal cooperation serve as a platform by which municipalities coordinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal c," MAGKS Papers on Economics 202137, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021. "The Impact of R&D tax incentives in Portugal," GEE Papers 0158, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jan 2021.
• Arjan Lejour & Gabriella Massenz, 2021. "Organizational-Form Choice and Tax Incentives: Multi-Country Evidence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(3), pages 247-286.
• Wolfram F. Richter, 2021. "The Taxation of Digital Services as a Rent-Extracting Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(3), pages 225-246.
• Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.
• Jaroslav Korecko & Alzbeta Suhányiová & Ladislav Suhányi, 2021. "Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 67-86.
• Akiyuki Asatsuma, 2021. "New Trends and Prospects for the Distribution of International Taxation Rights with looking at the tradition since the era of the League of Nations," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(1), pages 1-36, January.
• Naoki Oka, 2021. "Fight against Tax Havens and International Tax Law —New Taxing Right and a Global Minimum Tax—," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(1), pages 1-41, January.
• Pierre Courtioux & Antoine Reberioux & François Métivier, 2021. "The private return of R&D tax credit," Post-Print halshs-03182771, HAL.
  • Pierre Courtioux & François Métivier & Antoine Rebérioux, 2021. "The private return of R&D tax credit," Documents de travail du Centre d'Economie de la Sorbonne 21006, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Pierre Courtioux & Antoine Reberioux & François Métivier, 2021. "The private return of R&D tax credit," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03182771, HAL.
• Robert A. Moffitt, 2021. "Tax Policy and the Economy, Volume 35," NBER Books, National Bureau of Economic Research, Inc, number moff-8, May.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2022. "Do Corporate Tax Cuts Increase Income Inequality?," Tax Policy and the Economy, University of Chicago Press, vol. 36(1), pages 35-91.
  • Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2021. "Do Corporate Tax Cuts Increase Income Inequality?," NBER Chapters, in: Tax Policy and the Economy, Volume 36, pages 35-91, National Bureau of Economic Research, Inc.
  • Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2018. "Do Corporate Tax Cuts Increase Income Inequality?," NBER Working Papers 24598, National Bureau of Economic Research, Inc.
  • Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2019. "Do Corporate Tax Cuts Increase Income Inequality," CESifo Working Paper Series 7824, CESifo.
• Robert W. Fairlie & Frank M. Fossen, 2021. "Sales Losses in the First Quarter of the COVID-19 Pandemic: Evidence from California Administrative Data," NBER Working Papers 28414, National Bureau of Economic Research, Inc.
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021. "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers 28478, National Bureau of Economic Research, Inc.
• Freedman, Matthew & Khanna, Shantanu & Neumark, David, 2023. "JUE Insight: The Impacts of Opportunity Zones on Zone Residents," Journal of Urban Economics, Elsevier, vol. 133(C).
  • Matthew Freedman & Shantanu Khanna & David Neumark, 2021. "JUE Insight: The Impacts of Opportunity Zones on Zone Residents," NBER Working Papers 28573, National Bureau of Economic Research, Inc.
• Freedman, Matthew & Khanna, Shantanu & Neumark, David, 2023. "Combining rules and discretion in economic development policy: Evidence on the impacts of the California Competes Tax Credit," Journal of Public Economics, Elsevier, vol. 217(C).
  • 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 21-13, Center for Economic Studies, U.S. Census Bureau.
  • Matthew Freedman & David Neumark & Shantanu Khanna, 2021. "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," NBER Working Papers 28594, National Bureau of Economic Research, Inc.
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025. "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, vol. 242(C).
  • Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2021. "How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms," NBER Working Papers 28680, National Bureau of Economic Research, Inc.
• John M. Barrios & John Gallemore, 2021. "Tax Planning Knowledge Diffusion via the Labor Market," NBER Working Papers 28775, National Bureau of Economic Research, Inc.
• Zadia M. Feliciano & Meng-Ting Chen, 2021. "Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments: The case of Puerto Rico," NBER Working Papers 29107, National Bureau of Economic Research, Inc.
• Christopher Conlon & Nirupama L. Rao & Yinan Wang, 2021. "Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes," NBER Working Papers 29393, National Bureau of Economic Research, Inc.
• Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2022. "The Rise of Pass-Throughs and the Decline of the Labor Share," American Economic Review: Insights, American Economic Association, vol. 4(3), pages 323-340, September.
  • Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2021. "The Rise of Pass-Throughs and the Decline of the Labor Share," Working Papers 2021-18, Princeton University. Economics Department..
  • Matthew Smith & Danny Yagan & Owen M. Zidar & Eric Zwick, 2021. "The Rise of Pass-Throughs and the Decline of the Labor Share," NBER Working Papers 29400, National Bureau of Economic Research, Inc.
• E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
  • E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022. "Capital Investment and Labor Demand," Working Papers 22-04, Center for Economic Studies, U.S. Census Bureau.
• Simon M. Naitram & Matthew C. Weinzierl, 2021. "The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification," NBER Working Papers 29547, National Bureau of Economic Research, Inc.
• S. Quantin & S. Bunel & C. Lenoir, 2021. "Évaluation du dispositif Jeune entreprise innovante (JEI) Un exemple d'application du modèle d'analyse de sensibilité de Rosenbaum," Documents de Travail de l'Insee - INSEE Working Papers 2021-01, Institut National de la Statistique et des Etudes Economiques.
• Nelly Popova, 2021. "Value Added Tax Efficiency in the Western Balkan Countries," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 175-184, November.
• Georgi Ranchev, 2021. "The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 207-216, February.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi, 2021. "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives," OECD Taxation Working Papers 54, OECD Publishing.
• Oecd, 2021. "Measuring distortions in international markets: Below-market finance," OECD Trade Policy Papers 247, OECD Publishing.
• Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
  • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
  • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
  • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
• 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 2021010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yukihiro NISHIMURA & Jean HINDRIKS, 2021. "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," Discussion Papers in Economics and Business 21-10, Osaka University, Graduate School of Economics.
• Kazuki Onji & Roger H. Gordon, 2021. "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business 21-16, Osaka University, Graduate School of Economics.
• Antonin Bergeaud & Simon Ray, 2021. "Adjustment Costs and Factor Demand: New Evidence from Firms’ Real Estate [The heterogeneous impact of market size on innovation: evidence from French firm-level exports]," The Economic Journal, Royal Economic Society, vol. 131(633), pages 70-100.
  • A. Bergeaud & S.Ray, 2017. "Adjustment Costs and Factor Demand: New Evidence From Firms Real Estate," Working papers 641, Banque de France.
  • Bergeaud, Antonin & Ray, Simon, 2021. "Adjustment costs and factor demand: new evidence from firms' real estate," LSE Research Online Documents on Economics 114481, London School of Economics and Political Science, LSE Library.
• Dušan Isakov & Christophe Pérignon & Jean-Philippe Weisskopf, 2021. "What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment [Financial constraints, asset tangibility, and corporate investment]," The Review of Financial Studies, Society for Financial Studies, vol. 34(12), pages 5756-5795.
  • Isakov, Dusan & Pérignon, Christophe & Weisskopf, Jean-Philippe, 2019. "What if dividends were tax-exempt? Evidence from a natural experiment," FSES Working Papers 498, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  • Dušan Isakov & Christophe Perignon & Jean-Philippe Weisskopf, 2020. "What If Dividends Were Tax‐Exempt? Evidence from a Natural Experiment," Working Papers hal-02953033, HAL.
• Brad R. Humphreys, 2021. "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence from West Virginia," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 47(1), pages 9-28, January.
  • Brad R. Humphreys, 2020. "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence From West Virginia," Working Papers 20-06, Department of Economics, West Virginia University.
• Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021. "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 701-728, September.
• Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
  • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
  • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
• Xu, Lili & Lee, Sang-Ho, 2021. "Policy implications of the CSR in an international transportation market under subsidy," MPRA Paper 106259, University Library of Munich, Germany.
• Kowsar Yousefi & Mohammad Vesal, 2023. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," The World Bank Economic Review, World Bank, vol. 37(2), pages 331-349.
  • Yousefi, Kowsar & Vesal, Mohammad, 2021. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," MPRA Paper 107377, University Library of Munich, Germany.
• Peña, Guillermo, 2021. "Leisure as a complement of banking: Taxing financial services for reducing leisure time?," MPRA Paper 109942, University Library of Munich, Germany.
• Zambrano, Juan Carlos & Astaiza-Gómez, José Gabriel & García, Juan David, 2021. "Un Modelo Principal-Agente Dinámico de Reducción de Perdidas de Energía Electrica en Tiempo Continuo [A Dynamic Principal-Agent Model of Electric Power Loss Reduction in Continuous Time]," MPRA Paper 110143, University Library of Munich, Germany.
• Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.
• Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
  • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
  • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
  • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
• Rrumbullaku, Oltion, 2021. "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper 112524, University Library of Munich, Germany.
• Batabyal, Amitrajeet A. & Yoo, Seung Jick, 2022. "Tax policy and interregional competition for mobile venture capital by the creative class," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).
  • Batabyal, Amitrajeet & Yoo, Seung Jick & Batabyal, Amit, 2021. "Tax Policy and Interregional Competition for Mobile Venture Capital by the Creative Class," MPRA Paper 112646, University Library of Munich, Germany, revised 09 Mar 2022.
• Javier D. Donna, 2021. "Measuring long‐run gasoline price elasticities in urban travel demand," RAND Journal of Economics, RAND Corporation, vol. 52(4), pages 945-994, December.
  • Donna, Javier D., 2021. "Measuring Long-Run Gasoline Price Elasticities in Urban Travel Demand," MPRA Paper 121039, University Library of Munich, Germany.
• Květa Olšanová & Eva Křenková & Pavel Hnát & Ondřej Vilikus, 2021. "State-Business Relations from the Perspective of the Companies' Preparedness for the Changes Related to the Implementation of the Industry 4.0 Elements: A Case of the Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2021(5), pages 53-79.
• Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2021. "Why do Some Special Economic Zones Attract More Firms than Others? Panel Data Analysis of Polish Special Economic Zones," Prague Economic Papers, Prague University of Economics and Business, vol. 2021(1), pages 61-89.
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• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
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  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025. "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 432-463, February.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
  • Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
  • 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 16702, C.E.P.R. Discussion Papers.
• Maani, Sholeh A., 2021. "COVID-19 Government Responses to Labour Market Disruptions and Economic Impacts: The New Zealand Model," IZA Discussion Papers 14929, Institute of Labor Economics (IZA).
• Nikolay Angelov & Daniel Waldenström, 2021. "The Impact of Covid-19 on Economic Activity: Evidence from Administrative Tax Registers," CESifo Working Paper Series 9182, CESifo.
  • Angelov, Nikolay & Waldenström, Daniel, 2021. "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," IZA Policy Papers 179, Institute of Labor Economics (IZA).
  • Waldenstrom, Daniel & Angelov, Nikolay, 2021. "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers 16332, C.E.P.R. Discussion Papers.
  • Angelov, Nikolay & Waldenström, Daniel, 2021. "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," Working Paper Series 1397, Research Institute of Industrial Economics, revised 24 Apr 2023.
• Jörn Block, 2021. "Corporate income taxes and entrepreneurship," IZA World of Labor, Institute of Labor Economics (IZA), pages 257-257, July.
  • Jörn Block, 2016. "Corporate income taxes and entrepreneurship," IZA World of Labor, Institute of Labor Economics (IZA), pages 257-257, May.
• Jüppner Marcus, 2021. "Determinants of Corporate Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 241(5-6), pages 735-785, November.
• Inga Heiland & Erdal Yalcin, 2021. "Export market risk and the role of state credit guarantees," International Economics and Economic Policy, Springer, vol. 18(1), pages 25-72, February.
  • Inga Heiland & Erdal Yalcin, 2015. "Export Market Risk and the Role of State Credit Guarantees," CESifo Working Paper Series 5176, CESifo.
• Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2021. "Efficiency and the taxation of bank profits," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 191-211, February.
• Thornton Matheson & Patrick Petit, 2021. "Taxing telecommunications in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 248-280, February.
• Ben Ferrett & Ian Wooton, 2021. "Targeting FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 366-385, April.
  • Wooton, Ian & Ferrett, Ben, 2019. "Targeting FDI," CEPR Discussion Papers 13573, C.E.P.R. Discussion Papers.
• Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
  • Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2016. "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Working Papers 201608, School of Economics, University College Dublin.
  • Davies, Ronald B. & Siedschlag, Iulia & Studnicka, Zuzanna, 2016. "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Papers WP537, Economic and Social Research Institute (ESRI).
• Rosella Levaggi & Paolo M. Panteghini, 2021. "Public expenditure spillovers: an explanation for heterogeneous tax reaction functions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 497-514, June.
  • Rosella Levaggi & Paolo Panteghini, 2018. "Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions," CESifo Working Paper Series 7290, CESifo.
• Giorgos Stamatopoulos, 2021. "Bidding for tariff exemptions in international oligopolies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 515-532, June.
• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 717-745, June.
  • Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
  • Reiter, Franz & Langenmayr, Dominika & Holtmann, Svea, 2020. "Avoiding taxes: banks' use of internal debt," Munich Reprints in Economics 84720, University of Munich, Department of Economics.
  • Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers 196, Bavarian Graduate Program in Economics (BGPE).
• Kunka Petkova, 2021. "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 890-940, August.
• Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
  • Demange, Gabrielle & Bloch, Francis, 2020. "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers 15376, C.E.P.R. Discussion Papers.
  • Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint) halshs-03230069, HAL.
  • Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print halshs-03230069, HAL.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
  • Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2021. "Welfare effects of business taxation under default risk," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1412-1429, December.
• Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021. "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, vol. 21(3), pages 315-338, September.
  • Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019. "How do firms respond to reduced labor costs? Evidence from the 2007 Swedish payroll tax reform," HFI Working Papers 3, Institute of Retail Economics (Handelns Forskningsinstitut).
• Stjepan Srhoj & Bruno Škrinjarić & Sonja Radas, 2021. "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Small Business Economics, Springer, vol. 56(1), pages 83-103, January.
  • Stjepan Srhoj & Bruno Škrinjarić & Sonja Radas, 2018. "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Working Papers 374, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
  • Stjepan Srhoj & Bruno Skrinjaric & Sonja Radas, 2018. "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Working Papers 1802, The Institute of Economics, Zagreb.
• Pontus Braunerhjelm & Johan E. Eklund & Per Thulin, 2021. "Taxes, the tax administrative burden and the entrepreneurial life cycle," Small Business Economics, Springer, vol. 56(2), pages 681-694, February.
• Toshiyuki Uemura, 2021. "Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates," Discussion Paper Series 226, School of Economics, Kwansei Gakuin University.
• Fűrész, Diána Ivett & Takács, András, 2021. "A magyar látványsport-támogatási rendszer hatása a verseny kiegyensúlyozottságára [The impact of the corporate income tax-relief system on the competitive balance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1089-1108.

2020

• Ina DOMBROVSCHI, 2020. "Efficiency Of Subsidies Allocation To Agricultural Enterprises In The Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 53-63.
• Chung Tran & Sebastian Wende, 2020. "Incidence of Capital Income Taxation in a Lifecycle Economy with Firm Heterogeneity," ANU Working Papers in Economics and Econometrics 2019-670, Australian National University, College of Business and Economics, School of Economics.
• Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020. "How Well Targeted Are Soda Taxes?," American Economic Review, American Economic Association, vol. 110(11), pages 3661-3704, November.
  • Dubois, Pierre & Griffith, Rachel & O'Connell, Martin, 2017. "How well targeted are soda taxes?," TSE Working Papers 17-868, Toulouse School of Economics (TSE), revised Mar 2020.
  • Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020. "How well targeted are soda taxes?," Post-Print hal-03047174, HAL.
  • Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020. "How well targeted are soda taxes?," IFS Working Papers W20/8, Institute for Fiscal Studies.
  • Dubois, Pierre & Griffith, Rachel & O'Connell, Martin, 2017. "How well targeted are soda taxes?," CEPR Discussion Papers 12484, C.E.P.R. Discussion Papers.
• Ludwig Straub & Iván Werning, 2020. "Positive Long-Run Capital Taxation: Chamley-Judd Revisited," American Economic Review, American Economic Association, vol. 110(1), pages 86-119, January.
  • Ludwig Straub & Iván Werning, 2014. "Positive Long Run Capital Taxation: Chamley-Judd Revisited," NBER Working Papers 20441, National Bureau of Economic Research, Inc.
• Evan Mast, 2020. "Race to the Bottom? Local Tax Break Competition and Business Location," American Economic Journal: Applied Economics, American Economic Association, vol. 12(1), pages 288-317, January.
• Eugenio J. Miravete & Katja Seim & Jeff Thurk, 2020. "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," American Economic Journal: Microeconomics, American Economic Association, vol. 12(1), pages 1-41, February.
  • Eugenio J. Miravete & Katja Seim & Jeff Thurk, 2017. "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," NBER Working Papers 24124, National Bureau of Economic Research, Inc.
  • Eugenio Miravete & Jeffrey Thurk & Katja Seim, 2018. "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," 2018 Meeting Papers 611, Society for Economic Dynamics.
• Li Liu, 2020. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, vol. 12(1), pages 325-358, February.
• Ajay Agrawal & Carlos Rosell & Timothy Simcoe, 2020. "Tax Credits and Small Firm R&D Spending," American Economic Journal: Economic Policy, American Economic Association, vol. 12(2), pages 1-21, May.
• Lucie Gadenne, 2020. "Can Rationing Increase Welfare? Theory and an Application to India's Ration Shop System," American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 144-177, November.
  • Gadenne, Lucie, 2018. "Can Rationing Increase Welfare? Theory and An Application to India's Ration Shop System," CEPR Discussion Papers 13080, C.E.P.R. Discussion Papers.
  • Lucie Gadenne, 2018. "Can rationing increase welfare? Theory and an application to India's ration shop system," IFS Working Papers W18/21, Institute for Fiscal Studies.
• Sebastien Bradley & Naomi E. Feldman, 2020. "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 58-87, November.
  • Sebastien Bradley & Naomi E. Feldman, 2018. "Hidden Baggage : Behavioral Responses to Changes in Airline Ticket Tax Disclosure," Finance and Economics Discussion Series 2018-057, Board of Governors of the Federal Reserve System (U.S.).
• Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020. "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, vol. 2(1), pages 83-100, March.
  • Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019. "Tax Policy and Local Labor Market Behavior," NBER Working Papers 25546, National Bureau of Economic Research, Inc.
• Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
• Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
• Ulisses Monteiro Ruiz de Gamboa & Vladimir Fernandes Maciel & Bruno Dale Vendruscolo & Haroldo Silva, 2020. "The Potential Effects Of The Competitive Tax Regime For Clothing And Apparel: An Application Of Vector Autoregression (Var)," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, vol. 17(1), pages 146-164, January-J.
• 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, vol. 65(2), pages 349-366, April.
  • Arteaga, Julio C. & Flores, Daniel & Luna, Edgar, 2020. "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, vol. 65(02), January.
• Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli, 2020. "Debt and Transfer Pricing: Implications on Business Tax Policy," Working Papers 2020.16, Fondazione Eni Enrico Mattei.
  • Comincioli, Nicola & Panteghini, Paolo M. & Vergalli, Sergio, 2020. "Debt and Transfer Pricing: Implications on Business Tax Policy," 2030 Agenda 307307, Fondazione Eni Enrico Mattei (FEEM).
• Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020. "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers wp2020-9, Ministry of Economy and Finance, Department of Finance.
• Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
  • Stantcheva, Stefanie, 2020. "Dynamic Taxation," CEPR Discussion Papers 14347, C.E.P.R. Discussion Papers.
  • Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
• Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
• Horváth, Katalin & Keresztély, Tibor, 2020. "A fejlesztési adókedvezmény hatásértékelése [Evaluation of the Development Tax Benefit Scheme]," Taxation Working Papers 6, Ministry of Finance, Department of Tax Policy and International Taxation.
• Lesia Tkachyk & Mariya Rubakha & Nataliia Ilkiv, 2020. "Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 28-51.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023. "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 281-304, April.
  • Yutao Han, & Patrice Pieretti & Giuseppe Pulina, 2020. "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers 149, Central Bank of Luxembourg.
• David López-Rodríguez & Cristina García Ciria, 2020. "Spain’s tax structure in the context of the European Union," Occasional Papers 1810, Banco de España.
• Beatriz González, 2020. "Macroeconomics, firm dynamics and IPOs," Working Papers 2030, Banco de España.
• Ernesto Zangari, 2020. "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers) 1291, Bank of Italy, Economic Research and International Relations Area.
• Cebreros Alfonso & Salcedo Alejandrina & Chiquiar Daniel & Heffner-Rodríguez Aldo, 2020. "Trade Policy Uncertainty and its Effect on Foreign Direct Investment: Evidence from Mexico," Working Papers 2020-14, Banco de México.
• Contreras Astiazarán Benjamín & Leal Vizcaíno René & Mosqueda Jordán & Salcedo Alejandrina, 2020. "Competition and Coordination in the Mexican Retail Market for Gasoline," Working Papers 2020-15, Banco de México.
• Ana María Iregui-Bohórquez & Ligia Alba Melo-Becerra & Antonio José Orozco-Gallo, 2020. "Corporate taxes and firms' performance: A meta-frontier approach," Borradores de Economia 1116, Banco de la Republica de Colombia.
• Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(2 (Summer), pages 329-383.
  • Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," NBER Working Papers 27137, National Bureau of Economic Research, Inc.
  • Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," Working Papers 2020-60, Becker Friedman Institute for Research In Economics.
  • Barrero, Jose Maria & Bloom, Nick & Davis, Steven J., 2020. "COVID-19 Is Also a Reallocation Shock," SocArXiv bw7vz, Center for Open Science.
• Ufuk Akcigit & Stefanie Stantcheva, 2020. "Taxation and Innovation: What Do We Know?," NBER Chapters, in: Innovation and Public Policy, pages 189-212, National Bureau of Economic Research, Inc.
  • Stantcheva, Stefanie & Akcigit, Ufuk, 2020. "Taxation and Innovation: What Do We Know?," CEPR Discussion Papers 14782, C.E.P.R. Discussion Papers.
  • Ufuk Akcigit & Stefanie Stantcheva, 2020. "Taxation and Innovation: What Do We Know?," Working Papers 2020-70, Becker Friedman Institute for Research In Economics.
  • Ufuk Akcigit & Stefanie Stantcheva, 2020. "Taxation and Innovation: What Do We Know?," NBER Working Papers 27109, National Bureau of Economic Research, Inc.
• John Gallemore & Stephan Hollander & Martin Jacob, 2020. "Who CARES? Evidence on the Corporate Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act from SEC Filings," Working Papers 2020-81, Becker Friedman Institute for Research In Economics.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(2 (Summer), pages 329-383.
  • Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," Working Papers 2020-60, Becker Friedman Institute for Research In Economics.
  • Barrero, Jose Maria & Bloom, Nick & Davis, Steven J., 2020. "COVID-19 Is Also a Reallocation Shock," SocArXiv bw7vz, Center for Open Science.
  • Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," NBER Working Papers 27137, National Bureau of Economic Research, Inc.
• Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(3 (Fall)), pages 335-390.
  • Hubbard, Glenn & Strain, Michael R., 2020. "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers 13808, Institute of Labor Economics (IZA).
  • R. Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," NBER Working Papers 28032, National Bureau of Economic Research, Inc.
• Ahmed Ahmed & Anna Zabai, 2020. "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers 863, Bank for International Settlements.
• John Charles Bradbury, 2020. "Do Movie Production Incentives Generate Economic Development?," Contemporary Economic Policy, Western Economic Association International, vol. 38(2), pages 327-342, April.
• Rishi R. Sharma, 2020. "Does The Vat Tax Exports?," Economic Inquiry, Western Economic Association International, vol. 58(1), pages 225-240, January.
• Bibek Adhikari, 2020. "Does A Value‐Added Tax Increase Economic Efficiency?," Economic Inquiry, Western Economic Association International, vol. 58(1), pages 496-517, January.
• Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
  • Fatica, Serena & Heynderickx, Wouter & Pagano, Andrea, 2018. "Banks, debt and risk: assessing the spillovers of corporate taxes," JRC Working Papers in Economics and Finance 2018-09, Joint Research Centre, European Commission.
• Kai Ding & Filippo Rebessi, 2020. "Optimal Agricultural Policy: Small Gains?," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1907-1928, October.
• Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
  • Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
  • Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020. "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
  • Patrice Pierreti & Giuseppe Pulina & Skerdilajda Zanaj, 2016. "Tax havens compliance with international standards : a temporal perspective," DEM Discussion Paper Series 16-07, Department of Economics at the University of Luxembourg.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020. "A Simple Model of Corporate Bailouts in a Globalized Economy," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(4), pages 1575-1605, October.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019. "A simple model of corporate bailouts in a globalized economy," Working Papers halshs-02080102, HAL.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020. "A Simple Model of Corporate Bailouts in a Globalized Economy," Post-Print halshs-02386119, HAL.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019. "A simple model of corporate bailouts in a globalized economy," Working Papers 1913, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
• Vladimir Smirnyagin, 2020. "Compositional Nature of Firm Growth and Aggregate Fluctuations," Working Papers 20-09, Center for Economic Studies, U.S. Census Bureau.
  • Smirnyagin, Vladimir, 2020. "Compositional nature of firm growth and aggregate fluctuations," Bank of England working papers 846, Bank of England.
• Nurmi, Satu & Vanhala, Juuso & Virén, Matti E. E., 2020. "The life and death of zombies: Evidence from government subsidies to firms," Bank of Finland Research Discussion Papers 8/2020, Bank of Finland.
  • Nurmi, Satu & Vanhala, Juuso & Virén, Matti, 2020. "The life and death of zombies – evidence from government subsidies to firms," Research Discussion Papers 8/2020, Bank of Finland.
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• Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020. "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1520-1556, December.
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• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
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• Nicola Branzoli & Antonella Caiumi, 2020. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1485-1519, December.
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• Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
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• Pierre-André Buigues & Elie Cohen, 2020. "The Failure of French Industrial Policy," Journal of Industry, Competition and Trade, Springer, vol. 20(2), pages 249-277, June.
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• Young Lee, 2020. "Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries," Korean Economic Review, Korean Economic Association, vol. 36, pages 101-133.
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• Edward Lane & L. Randall Wray, 2020. "Is It Time to Eliminate Federal Corporate Income Taxes?," Economics Working Paper Archive wp_979, Levy Economics Institute.
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• Amalia Indah Sujarwati & Riatu Mariatul Qibthiyyah, 2020. "Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 66, pages 25-46, Juni.
• Bernd Hayo & Sascha Mierzwa, 2020. "Stock Market Reactions to Legislated Tax Changes: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics 202047, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
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• Jongsang Park & Sukha Shin, 2020. "The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(2), pages 121-145.
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• Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
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• James R. Hines Jr., 2020. "Corporate Taxation and the Distribution of Income," NBER Working Papers 27939, National Bureau of Economic Research, Inc.
• Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(3 (Fall)), pages 335-390.
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• Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021. "The Structure of Business Taxation in China," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 131-177.
  • Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 131-177, National Bureau of Economic Research, Inc.
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• Ina DOMBROVSCHI, 2020. "Efficiency Of Subsidies Allocation To Agricultural Enterprises In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 53-63.
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• Adam Hal Spencer, 2022. "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 89(4), pages 2149-2200.
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• Fleckenstein, Matthias & Longstaff, Francis A. & Strebulaev, Ilya A., 2020. "Corporate Taxes and Capital Structure: A Long-Term Historical Perspective," Critical Finance Review, now publishers, vol. 9(1-2), pages 1-28, June.
• Mukherjee, Sacchidananda, 2020. "Pandemic and GST Revenue: An Assessment for Union and States," Working Papers 20/327, National Institute of Public Finance and Policy.
• A. Bauer & M. Rotemberg, 2020. "Tax avoidance in French Firms: Evidence from the Introduction of a Tax Notch," Documents de Travail de l'Insee - INSEE Working Papers g2020-10, Institut National de la Statistique et des Etudes Economiques.
• Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 805-828, September.
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• Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1047-1064, December.
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• Georgi Ranchev, 2020. "Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 257-265, July.
• Tibor Hanappi & Ana Cinta González Cabral, 2020. "The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates," OECD Taxation Working Papers 50, OECD Publishing.
• Oliver Röhn, 2020. "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers 1646, OECD Publishing.
• Oecd, 2020. "The effects of R&D tax incentives and their role in the innovation policy mix: Findings from the OECD microBeRD project, 2016-19," OECD Science, Technology and Industry Policy Papers 92, OECD Publishing.
• Jose Maria Barrero & Nicholas Bloom & Steven J. Davis, 2020. "COVID-19 Is Also a Reallocation Shock," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(2 (Summer), pages 329-383.
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• Dmitriy, Skrypnik, 2020. "Инфраструктура И Экономический Рост. «Бюджетный Маневр» В России [Infrastructure and economic growth. "Budgetary maneuver" in Russia]," MPRA Paper 104920, University Library of Munich, Germany.
• Karimi, Abdul Matin, 2020. "Moving Away from Foreign Aid: A Case Study of Afghanistan," MPRA Paper 105524, University Library of Munich, Germany, revised 23 Jan 2021.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020. "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper 108278, University Library of Munich, Germany, revised 2020.
• Hazans, Mihails & Pluta, Anna, 2020. "Tax incentives to encourage corporate investment in Latvia," MPRA Paper 118601, University Library of Munich, Germany.
• Guo, Audrey, 2020. "The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms," MPRA Paper 97919, University Library of Munich, Germany.
• Neira, Julian & Singhania, Rish, 2020. "Quantifying the Effect of Corporate Taxes on the Life Cycle of Firms," MPRA Paper 99359, University Library of Munich, Germany.
• Petr Procházka, 2020. "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 33-52.
• Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Tax Incentives," Working Papers 261, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Ole Agersnap & Owen Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 272, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Adrien Matray & Charles Boissel, 2020. "Higher Dividend Taxes, No Problem! Evidence from Taxing Entrepreneurs in France," Working Papers 276, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Athiphat Muthitacharoen, 2021. "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, vol. 28(3), pages 220-224, February.
  • Athiphat Muthitacharoen, 2020. "Tax Rate Cut and Firm Investment: Evidence from Thailand," PIER Discussion Papers 126, Puey Ungphakorn Institute for Economic Research.
• Athiphat Muthitacharoen, 2020. "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers 127, Puey Ungphakorn Institute for Economic Research.
• Bahramian, Pejman & Jenkins, Glenn P. & Milne, Frank, 2021. "The displacement impacts of wind power electricity generation: Costly lessons from Ontario," Energy Policy, Elsevier, vol. 152(C).
  • Pejman Bahramian & Glenn P. Jenkins & Frank Milne, 2020. "The Displacement Impacts of Wind Power Electricity Generation: Costly Lessons from Ontario," Development Discussion Papers 2020-22, JDI Executive Programs.
  • Pejman Bahramian & Glenn Jenkins & Frank Milne, 2020. "The Displacement Impacts of Wind Power Electricity Generation: Costly Lessons from Ontario," Working Paper 1440, Economics Department, Queen's University.
• James Bishop & Iris Day, 2020. "How Many Jobs Did JobKeeper Keep?," RBA Research Discussion Papers rdp2020-07, Reserve Bank of Australia.
• Mercer-Blackman , Valerie & Camingue-Romance, Shiela, 2020. "The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia," ADB Economics Working Paper Series 628, Asian Development Bank.
• Madumere, Ifeanyi, 2020. "ABERRANCE AND COMPLIANCE OF TAX PAYMENT: A STUDY OF SMEs IN ABA, ABIA STATE," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 5(2), pages 58-78, July - De.
• Night, Sadress & Bananuka, Juma, 2020. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 73-88.
• Luna Delís, Ana María & Martínez Fernández, Francisco, 2020. "Procedimiento para el cálculo de los pagos a cuentas de las entidades obligadas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 36-45.
• Klinkner, Thorsten & dos Santos Firnhaber, Catarina, 2020. "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 19-29, December.
• Sacchidananda Mukherjee, 2020. "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Journal of Infrastructure Development, India Development Foundation, vol. 12(1), pages 39-68, June.
  • Mukherjee, Sacchidananda, 2019. "Estimation and Projection of Petroleum Demand and Tax Collection from Petroleum Sector in India," Working Papers 19/279, National Institute of Public Finance and Policy.
• Augusto Cerqua & Guido Pellegrini, 2020. "Labor mobility effects of a firm-level shock," Working Papers 1/20, Sapienza University of Rome, DISS.
• E. Sidorova Yu. & Е. Сидорова Ю., 2020. "Формирование экономически обоснованных налоговых последствий по операциям купли-продажи иностранных товаров (на примере таможенной процедуры таможенного склада) // Formation of Economically Sound Tax ," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 24(2), pages 60-72.
• Dmitri Jegorov & Anna Leszczyłowska & Aleksander Łożykowski, 2020. "Estonian corporate tax: Lessons for Poland," mBank - CASE Seminar Proceedings 0163, CASE-Center for Social and Economic Research.
• Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023. "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, vol. 224(C).
  • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
  • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
• Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2020. "Location-sector analysis of international profit shifting on a multilayer ownership-tax network," Evolutionary and Institutional Economics Review, Springer, vol. 17(1), pages 219-241, January.
• Wei Han, 2020. "The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry," Electronic Commerce Research, Springer, vol. 20(3), pages 651-677, September.
• Gadong Toma Dalyop, 2020. "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, vol. 14(1), pages 77-121, February.
• Massimo Motta & Martin Peitz, 2020. "State Aid Policies in Response to the COVID-19 Shock: Observations and Guiding Principles," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 55(4), pages 219-222, July.
  • Massimo Motta & Martin Peitz, 2020. "State Aid Policies in Response to the COVID-19 Shock: Observations and Guiding Priciples," CRC TR 224 Discussion Paper Series crctr224_2020_179, University of Bonn and University of Mannheim, Germany.
• Kay Blaufus & Franziska Hoffmann, 2020. "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, vol. 90(2), pages 173-205, March.
• Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
• Thomas R. Kubick & Yijun Li & John R. Robinson, 2020. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 25(4), pages 1301-1343, December.
• Sebastian Eichfelder & Jonathan Hoke, 2020. "Steuerpolitik in der COVID-19-Krise [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 767-773, October.
• Ronny Freier & René Geißler, 2020. "Kommunale Finanzen in der Corona-Krise: Effekte und Reaktionen [Municipal Finances in the Corona Crisis: Effects and Reactions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 356-363, May.
• Reinald Koch & Dominika Langenmayr, 2020. "Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise [The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 367-373, May.
• Madina Serikova & Lyazzat Sembiyeva & Kuralay Balginova & Gulzhan Alina & Aliya Shakharova & Anar Kurmanalina, 2020. "Tax revenues estimation and forecast for state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2419-2435, March.
• Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.
• Egor V. Dudukalov & Galymzhan O. Spabekov & Liudmila V. Kashirskaya & Andrei V. Sevbitov & Olga Yurievna Voronkova & Lidia Vasyutkina, 2020. "Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 972-983, December.
• Petr Janský, 2020. "The costs of tax havens: evidence from industry-level data," Applied Economics, Taylor & Francis Journals, vol. 52(29), pages 3204-3218, June.
  • Petr Jansky, 2019. "The Costs of Tax Havens: Evidence from Industry-Level Data," Working Papers IES 2019/40, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
• Petr Janský, 2020. "European banks and tax havens: evidence from country-by-country reporting," Applied Economics, Taylor & Francis Journals, vol. 52(54), pages 5967-5985, November.
  • Petr Jansky, 2018. "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2018/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
• European Commission, 2020. "Taxation trends in the European Union: 2020 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
• Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Other publications TiSEM 3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
  • Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
• Ronald B. Davies & Yutao Han & Kate Hynes & Yong Wang, 2020. "Competition in Taxes and IPR," Working Papers 202019, School of Economics, University College Dublin.
• Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020. "The role of tax system complexity on foreign direct investment allocation," Working Papers 2020029, University of Ferrara, Department of Economics.
• Ritzen, Jo & Lopez, Javi & Knottnerus, Andre & Perez Moreno, Salvador & Papandreou, George & Zimmermann, Klaus F., 2020. "Taking the challenge: A joint European policy response to the corona crisis to strengthen the public sector and restart a more sustainable and social Europe," MERIT Working Papers 2020-015, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Ritzen, Jozef M., 2020. "Once the great lockdown is lifted: Post COVID-19 options for the economy," MERIT Working Papers 2020-057, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Z. Robinson & J. De Beer, 2021. "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 564-579, July.
  • Robinson, Zurika & de Beer, Jesse, 2020. "Revisiting corporate income tax determinants in Southern Africa," Working Papers 26650, University of South Africa, Department of Economics.
• TURCAN, Rina & TURCAN, Iuliu, 2020. "The Taxes’ Impact On The Entrepreneurial Activity Development," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 8(1), pages 63-70, October.
• Dąbroś Wojciech & Kudła Janusz, 2020. "The voting of EU members for common consolidated corporate tax base and the tax benefits," Central European Economic Journal, Sciendo, vol. 7(54), pages 56-71, January.
• Dąbroś Wojciech & Kudła Janusz, 2020. "The voting of EU members for common consolidated corporate tax base and the tax benefits," Central European Economic Journal, Sciendo, vol. 7(54), pages 56-71, January.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020. "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, vol. 6(4), pages 72-94, December.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020. "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, vol. 34(1), pages 35-45, January.
• Joseph Fineboy Ikechi & Omodero Cordelia Onyinyechi, 2020. "The Nexus Between Government Revenue and Economic Growth in Nigeria," Economics and Business, Sciendo, vol. 34(1), pages 35-45, February.
• Todorović Jadranka Đurović & Đorđević Marina & Krstić Marko, 2020. "The Impact of Corporate Income Tax on Gross Domestic Product - The Case of the Republic of Serbia," Economic Themes, Sciendo, vol. 58(3), pages 311-326, September.
• Adegbite Tajudeen Adejare, 2020. "The Effects of IFRS Adoption on Taxation in Nigerian Manufacturing Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(4), pages 1-15, December.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020. "Limited tax capacity and the optimal taxation of firms," Textos para discussão 539, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  • Marcelo Arbex & Enlinson Mattos, 2020. "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers 2008, University of Windsor, Department of Economics.
• Brad R. Humphreys, 2021. "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence from West Virginia," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 47(1), pages 9-28, January.
  • Brad R. Humphreys, 2020. "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence From West Virginia," Working Papers 20-06, Department of Economics, West Virginia University.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hoppe, Thomas, 2020. "Tax complexity in Australia: A survey-based comparison to the OECD average," arqus Discussion Papers in Quantitative Tax Research 251, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
• Flagmeier, Vanessa & Gawehn, Vanessa, 2020. "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research 254, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
• Nurmi, Satu & Vanhala, Juuso & Virén, Matti E. E., 2020. "The life and death of zombies: Evidence from government subsidies to firms," Bank of Finland Research Discussion Papers 8/2020, Bank of Finland.
• Röhe, Oke & Stähler, Nikolai, 2020. "Demographics and the Decline in Firm Entry: Lessons from a Life-Cycle Model," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224603, Verein für Socialpolitik / German Economic Association.
  • Röhe, Oke & Stähler, Nikolai, 2020. "Demographics and the decline in firm entry: Lessons from a life-cycle model," Discussion Papers 15/2020, Deutsche Bundesbank.
• Quint, Ansgar F. & Rudsinske, Jonas F., 2020. "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics 406, University of Goettingen, Department of Economics.
• Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2020. "Subsidies, spillovers and exports," Economics Letters, Elsevier, vol. 186(C).
  • Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2019. "Subsidies, spillovers and exports," KCG Working Papers 20, Kiel Centre for Globalization (KCG).
  • Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2020. "Subsidies, spillovers and exports," Open Access Publications from Kiel Institute for the World Economy 300920, Kiel Institute for the World Economy (IfW Kiel).
• Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  • Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
• Eckhard Janeba & Karl Schulz, 2024. "A Theory Of Economic Disintegration," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(1), pages 353-392, February.
  • Eckhard Janeba & Karl Schulz, 2020. "A Theory of Economic Disintegration," CESifo Working Paper Series 8706, CESifo.
  • Janeba, Eckhard & Schulz, Karl, 2020. "A Theory of Economic Disintegration," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224544, Verein für Socialpolitik / German Economic Association.
• Gangl, Selina, 2021. "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224577, Verein für Socialpolitik / German Economic Association, revised 2021.
• Röhe, Oke & Stähler, Nikolai, 2020. "Demographics and the decline in firm entry: Lessons from a life-cycle model," Discussion Papers 15/2020, Deutsche Bundesbank.
  • Röhe, Oke & Stähler, Nikolai, 2020. "Demographics and the Decline in Firm Entry: Lessons from a Life-Cycle Model," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224603, Verein für Socialpolitik / German Economic Association.
• Pauser, Johannes, 2020. "Congestion, wage rigidities and the provision of public intermediate goods," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224625, Verein für Socialpolitik / German Economic Association.
• Blandinieres, Florence & Steinbrenner, Daniela & Weiß, Bernd, 2020. "Which design works? A meta-regression analysis of the impacts of R&D tax incentives," ZEW Discussion Papers 20-010, ZEW - Leibniz Centre for European Economic Research.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
  • Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.
• Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
• Izabela Emerling, 2020. "Choice of the form of taxation in small and medium-sized enterprises and their importance for the economic growth and the country’s economy," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 48(4), pages 37-48, December.

2019

• Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
  • Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
  • Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
• Tobias Hauck, 2019. "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(3), pages 537-557, June.
  • Hauck, Tobias, 2018. "Lobbying and the International Fight Against Tax Havens," Discussion Papers in Economics 43213, University of Munich, Department of Economics.
  • Hauck, Tobias, 2019. "Lobbying and the international fight against tax havens," Munich Reprints in Economics 78287, University of Munich, Department of Economics.
• Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
  • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
  • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
  • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
  • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
• Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019. "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series 19-15, Department of Economics at the University of Luxembourg.
• Waseem, Mazhar, 2023. "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, vol. 218(C).
  • Mazhar Waseem, 2019. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series 1913, Economics, The University of Manchester.
  • Mazhar Waseem & Mazhar Waseem, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series 8231, CESifo.
  • Waseem, Mazhar, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers 14601, C.E.P.R. Discussion Papers.
• Giampaolo Arachi & Valeria Bucci, 2019. "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 75(3), pages 229-265.
• Massimo Bordignon & Marie-Luise Schmitz & Gilberto Turati, 2019. "Cutting the Labor Tax Wedge in Hard Times. Evidence from an Italian Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 75(3), pages 266-296.
• Gábor Lovics & Katalin Szõke & Csaba G. Tóth & Bálint Ván, 2019. "The Effect of the Introduction of Online Cash Registers on Reported Turnover in Hungary," MNB Occasional Papers 2019/137, Magyar Nemzeti Bank (Central Bank of Hungary).
• Mark Vancauteren & Michael Polder & Marcel van den Berg, 2019. "The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 237-269, National Bureau of Economic Research, Inc.
• Casey B. Mulligan, 2019. "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Chapters, in: Tax Policy and the Economy, Volume 34, pages 139-171, National Bureau of Economic Research, Inc.
  • Casey B. Mulligan, 2017. "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Working Papers 24037, National Bureau of Economic Research, Inc.
• Robert J. Barro & Brian Wheaton, 2019. "Incorporation and Productivity," CESifo Working Paper Series 7909, CESifo.
  • Robert J. Barro & Brian Wheaton, 2019. "Incorporation, and Productivity," NBER Working Papers 25508, National Bureau of Economic Research, Inc.
• Daniel Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 493-499, May.
  • Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
• Eduardo Dávila & Benjamin Hébert, 2023. "Optimal Corporate Taxation Under Financial Frictions," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(4), pages 1893-1933.
  • Hebert, Benjamin & Davila, Eduardo, 2017. "Optimal Corporate Taxation under Financial Frictions," Research Papers repec:ecl:stabus:3594, Stanford University, Graduate School of Business.
  • Eduardo Dávila & Benjamin M. Hébert, 2019. "Optimal Corporate Taxation Under Financial Frictions," NBER Working Papers 25520, National Bureau of Economic Research, Inc.
  • Davila, Eduardo & Hebert, Benjamin, 2019. "Optimal Corporate Taxation Under Financial Frictions," Research Papers 3594, Stanford University, Graduate School of Business.
• Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020. "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, vol. 2(1), pages 83-100, March.
  • Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019. "Tax Policy and Local Labor Market Behavior," NBER Working Papers 25546, National Bureau of Economic Research, Inc.
• Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
  • Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.
  • Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers 25651, National Bureau of Economic Research, Inc.
• Bronwyn H. Hall, 2020. "Tax Policy for Innovation," NBER Chapters, in: Innovation and Public Policy, pages 151-188, National Bureau of Economic Research, Inc.
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• Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe A: Energie- und Stromsteuer [Evaluation of 33 tax benefits. EG A: Energy and electricity tax]," FiFo Reports - FiFo-Berichte 28-A, University of Cologne, FiFo Institute for Public Economics.
• Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer [Evaluation of 33 tax benefits. EC B: Vehicle tax]," FiFo Reports - FiFo-Berichte 28-B, University of Cologne, FiFo Institute for Public Economics.
• Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe C: Einkommensteuer – Gewerbliche Wirtschaft und Landwirtschaft [Evaluation of 33 tax benefits. EC C: ncome tax – Commerce and agriculture]," FiFo Reports - FiFo-Berichte 28-C, University of Cologne, FiFo Institute for Public Economics.
• Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe D: Einkommensteuer – Wohnungswesen und Städtebau [Evaluation of 33 tax benefits. EG D: Income tax – Housing and urban development]," FiFo Reports - FiFo-Berichte 28-D, University of Cologne, FiFo Institute for Public Economics.
• Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe E: Einkommensteuer – Mitarbeiterkapitalbeteiligung [Evaluation of 33 tax benefits. EC E: Income tax – Employee participation schemes]," FiFo Reports - FiFo-Berichte 28-E, University of Cologne, FiFo Institute for Public Economics.
• Xiang, Xin, 2019. "Are R&D subsidies effective? The effect of industry competition," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-17.
• Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
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• Grosskurth, Philipp, 2019. "MNE and where to find them: An intertemporal perspective on the global ownership network," Ruhr Economic Papers 825, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Lerche, Adrian, 2019. "Investment Tax Credits and the Response of Firms," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203526, Verein für Socialpolitik / German Economic Association.
• Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," Economics Working Paper Series 1918, University of St. Gallen, School of Economics and Political Science.
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• Olbert, Marcel & Spengel, Christoph, 2019. "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers 19-010, ZEW - Leibniz Centre for European Economic Research.
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• Nicola Comincioli & Sergio Vergalli & Paolo Panteghini, 2019. "Business tax policy under default risk," CESifo Working Paper Series 7664, CESifo.
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• Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & RalucaAndreea GHEÈšU, 2019. "Theoretical Considerations on VAT Structure Rates in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 54-62, November.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019. "R&D Subsidies and Firms’ Debt Financing," CSEF Working Papers 527, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
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• Pavlo Selezen, 2019. "Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests betwe," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 9(2), pages 480-491, June.
• Borys Shuba & Artur Sotskyi, 2019. "World Experience In Financing Innovative Small Businesses," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(1).
• Valentyna Martynenko, 2019. "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(2).
• Presiana Nenkova & Angel Angelov, 2019. "Assessing the Effects of Imposing VAT on the Services Provided by the Banking Sector – The Case of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 124-143.
• Stoyan Tanchev, 2019. "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
• Martina Yakova, 2019. "Tax buoyancy of the EU-28 countries – a comparative analysis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 59-73.
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• Pilar García Perea & Concepción Román, 2019. "Characterisation of self-employment in Spain from a European perspective," Economic Bulletin, Banco de España, issue JUN.
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• Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
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• Aaron Sojourner & José Pacas, 2019. "The Relationship Between Union Membership and Net Fiscal Impact," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 58(1), pages 86-107, January.
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• Tobias Hauck, 2019. "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(3), pages 537-557, June.
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• David R. Collie, 2019. "Taxation under oligopoly in a general equilibrium setting," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(4), pages 738-753, August.
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• Johannes Becker & Andrea Schneider, 2019. "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 1222-1243, July.
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• Hendrik Jungmann & Simon Loretz, 2019. "On the measurement of investment types: Heterogeneity in corporate tax elasticities," The World Economy, Wiley Blackwell, vol. 42(2), pages 478-508, February.
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• Petr Janský & Marek Šedivý, 2019. "Estimating the revenue costs of tax treaties in developing countries," The World Economy, Wiley Blackwell, vol. 42(6), pages 1828-1849, June.
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• Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019. "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-30, June.
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• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
• Jayeola OLABISI & Sunday Olugboyega KAJOLA & Dauda Adewole OLADEJO & John Ayodele AJAYI & Ibrahim Akanmu HAMZAT, 2019. "Corporate Tax Planning And Performance Of Nigerian Listed Oil & Gas Firms," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 12-24.
• Nicoleta MIHAILA, 2019. "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(4), pages 174-183.
• Congressional Budget Office, 2019. "Issues and Options for a Tax on Vehicle Miles Traveled by Commercial Trucks," Reports 55688, Congressional Budget Office.
• Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019. "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers 55284, Congressional Budget Office.
• Kenneth McKenzie & Michael Smart, 2019. "Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 537, March.
• Jeffrey Trossman & Jeffrey Shafer, 2019. "The Big Shakeup: Making Sense of the OECD Digital Tax Proposals," e-briefs 297, C.D. Howe Institute.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
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• Thiess Büttner & Carolin Holzmann, 2019. "Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects," CESifo Working Paper Series 7462, CESifo.
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• Wolfram F. Richter, 2019. "Aligning profit taxation with value creation," CESifo Working Paper Series 7589, CESifo.
• Kenneth T. Gillingham & Sébastien Houde & Arthur A. van Benthem, 2021. "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 207-238, August.
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  • Kenneth Gillingham & Sébastien Houde & Arthur A. van Benthem, 2019. "Consumer myopia in vehicle purchases: evidence from a natural experiment," CESifo Working Paper Series 7656, CESifo.
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• Comincioli, Nicola & Vergalli, Sergio & Panteghini, Paolo M., 2019. "Business Tax Policy under Default Risk," ETA: Economic Theory and Applications 291520, Fondazione Eni Enrico Mattei (FEEM).
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• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019. "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," NBER Working Papers 25623, National Bureau of Economic Research, Inc.
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• Mazhar Waseem & Mazhar Waseem, 2019. "Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax," CESifo Working Paper Series 7736, CESifo.
• Wei Cui & Nigar Hashimzade, 2019. "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series 7737, CESifo.
• David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.
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• Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
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• Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019. "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series 8034, CESifo.
• Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.
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• Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS) 1208, University of Warwick, Department of Economics.
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• Javier Ávila-Mahecha, 2019. "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID 17214, Universidad Nacional de Colombia, FCE, CID.
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• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
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  • Kenneth Gillingham & Sebastien Houde & Arthur A. van Benthem, 2019. "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," CER-ETH Economics working paper series 19/321, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
  • van Benthem, Arthur & Houde, Sebastien & Gillingham, Kenneth, 2019. "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," CEPR Discussion Papers 13736, C.E.P.R. Discussion Papers.
  • Kenneth Gillingham & Sébastien Houde & Arthur van Benthem, 2019. "Consumer Myopia in Vehicle Purchases: Evidence from a Natural Experiment," NBER Working Papers 25845, National Bureau of Economic Research, Inc.
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  • Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-01851492, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print halshs-03672250, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint) halshs-03672250, HAL.
• Lapointe, Simon & Morand, Pierre-Henri, 2019. "Subsidy Bidding Wars and the Structure of Multi-Plant Firms," Working Papers 115, VATT Institute for Economic Research.
  • Simon Lapointe & Pierre-Henri Morand, 2019. "Subsidy Bidding Wars and the Structure of Multi-Plant Firms," Working Papers hal-01989433, HAL.
• Anastasios, Dosis, 2019. "Optimal Redistributive Taxation in Credit Markets with Adverse Selection," ESSEC Working Papers WP1906, ESSEC Research Center, ESSEC Business School.
  • Anastasios Dosis, 2019. "Optimal Redistributive Taxation in Credit Markets with Adverse Selection," Working Papers hal-02130458, HAL.
• Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020. "A Simple Model of Corporate Bailouts in a Globalized Economy," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(4), pages 1575-1605, October.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019. "A simple model of corporate bailouts in a globalized economy," Working Papers 1913, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019. "A simple model of corporate bailouts in a globalized economy," Working Papers halshs-02080102, HAL.
  • Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2020. "A Simple Model of Corporate Bailouts in a Globalized Economy," Post-Print halshs-02386119, HAL.
• Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 147-190, February.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-01851492, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print halshs-03672250, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
  • Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, HAL.
  • Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint) halshs-03672250, HAL.
• Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021. "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, vol. 21(3), pages 315-338, September.
  • Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019. "How do firms respond to reduced labor costs? Evidence from the 2007 Swedish payroll tax reform," HFI Working Papers 3, Institute of Retail Economics (Handelns Forskningsinstitut).
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019. "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 26(3), pages 431-465, September.
  • Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019. "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers 2019/1, Norwegian School of Economics, Department of Business and Management Science.
• Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
• Bjerksund, Petter & Schjelderup, Guttorm, 2019. "Does a Wealth Tax Discriminate against Domestic Investors?," Discussion Papers 2019/16, Norwegian School of Economics, Department of Business and Management Science.
• Jan Södersten, 2020. "Why the Norwegian shareholder income tax is neutral," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 32-37, February.
  • Södersten, Jan, 2019. "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series 2019:1, Uppsala University, Department of Economics.
• 市川, 翼 & Ichikawa, Tsubasa & アルドチェルワン, メナカ & Arudchelvan, Menaka & 恩地, 一樹 & Onji, Kazuki, 2019. "消費税における閾値と小規模企業の集積 : 2019年増税への展望, Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike," TDB-CAREE Discussion Paper Series J-2019-01, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University.
• Susan Xu Tang & David L. Sjoquist, 2019. "Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption," Hacienda Pública Española / Review of Public Economics, IEF, vol. 229(2), pages 11-32, June.
• Nataliya Trusova, 2019. "Development of the Fiscal Consolidation of Local Budgets of Regional Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 105-113, March.
• Liudmyla Oleinikova & Iryna Tochylina, 2019. "Simplified Tax System in the Context of Problems of Small Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 89-98, June.
• Oleksandr Malyshkin & Anna Schulipa, 2019. "Tax on Withdrawn Capital: Accounting and Reporting Issues," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS) 1208, University of Warwick, Department of Economics.
  • Lucie Gadenne & Tushar Nandi & Roland Rathelot, 2019. "Taxation and Supplier Networks: Evidence from India," IFS Working Papers W19/21, Institute for Fiscal Studies.
  • Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks: Evidence from India," CAGE Online Working Paper Series 428, Competitive Advantage in the Global Economy (CAGE).
  • Gadenne, Lucie & Rathelot, Roland & Nandi, Tushar, 2019. "Taxation and Supplier Networks: Evidence from India," CEPR Discussion Papers 13971, C.E.P.R. Discussion Papers.
  • Lucie Gadenne & Tushar K. Nandi, 2023. "Taxation and Supplier Networks: Evidence from India," Working Papers 947, Queen Mary University of London, School of Economics and Finance.
• Stuart Adam & Helen Miller, 2019. "Principles and practice of taxing small business," IFS Working Papers W19/31, Institute for Fiscal Studies.
• Mariko Hatase & Yoichi Matsubayashi, 2019. "Tax Incentives for Investment: Evidence from Japan's High-Growth Era," IMES Discussion Paper Series 19-E-17, Institute for Monetary and Economic Studies, Bank of Japan.
• Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
  • Li Liu & Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 19/205, International Monetary Fund.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series 7457, CESifo.
  • Shafik Hebous & Alexander D Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Working Papers 19/7, International Monetary Fund.
• Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
  • Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series 7457, CESifo.
  • Mr. Shafik Hebous & Mr. Alexander D Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Working Papers 2019/007, International Monetary Fund.
• Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
  • Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
  • Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 2019/205, International Monetary Fund.
• Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022. "Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru," Journal of Public Economics, Elsevier, vol. 210(C).
  • Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019. "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers 2019/231, International Monetary Fund.
• Button, Patrick, 2019. "Do tax incentives affect business location and economic development? Evidence from state film incentives," Regional Science and Urban Economics, Elsevier, vol. 77(C), pages 315-339.
  • Patrick Button, 2019. "Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives," NBER Working Papers 25963, National Bureau of Economic Research, Inc.
  • Button, Patrick, 2019. "Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives," IZA Discussion Papers 12225, Institute of Labor Economics (IZA).
• Takao KATO & Naomi KODAMA, 2019. "The Consequences of Short-Time Compensation: Evidence from Japan," Discussion papers 19056, Research Institute of Economy, Trade and Industry (RIETI).
  • Kato, Takao & Kodama, Naomi, 2019. "The Consequences of Short-Time Compensation: Evidence from Japan," IZA Discussion Papers 12596, Institute of Labor Economics (IZA).
• Tomi Ovaska & Ryo Takashima, 2019. "Export Jobs, Special Interest Groups, and the US Presidential Election of 2016: The Case of West Virginia," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 34(Winter 20), pages 75-97.
• Rishi R. Sharma, 2019. "Incentives to tax foreign investors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 257-281, April.
  • Sharma, Rishi, 2016. "Incentives to Tax Foreign Investors," Working Papers 2016-02, Department of Economics, Colgate University, revised 13 Sep 2016.
• Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019. "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 418-456, April.
  • Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2018. "Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications," CESifo Working Paper Series 7050, CESifo.
• Jinbaek Park & Young Lee, 2019. "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 506-535, June.
• Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
  • Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
  • Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
• Silke Rünger & Rainer Niemann & Magdalena Haring, 2019. "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 719-757, August.
• Diego d’Andria, 2019. "Tax policy and entrepreneurial entry with information asymmetry and learning," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1211-1229, October.
  • Diego d'Andria, 2017. "Tax policy and entrepreneurial entry with information asymmetry and learning," JRC Working Papers on Taxation & Structural Reforms 2017-01, Joint Research Centre.
• Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  • Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
  • Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
  • Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
  • Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
  • Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
• Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
  • Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
  • Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
• Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019. "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, vol. 160(2), pages 463-498, December.
• Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2019. "Public R&D subsidies: collaborative versus individual place-based programs for SMEs," Small Business Economics, Springer, vol. 52(1), pages 213-240, January.
  • Andrea Bellucci & Luca Pennacchio & Alberto Zazzaro, 2017. "Public R&D Subsidies: Collaborative versus Individual Place-Based Programs for SMEs," CSEF Working Papers 488, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Li Li & Jean Chen & Hongli Gao & Li Xie, 2019. "The certification effect of government R&D subsidies on innovative entrepreneurial firms’ access to bank finance: evidence from China," Small Business Economics, Springer, vol. 52(1), pages 241-259, January.
• Peter Egger & Nora Strecker & Benedikt Zoller-Rydzek, 2019. "Steuern auf Verhandlungsbasis," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(1), pages 72-80, March.
• Mohammed Mardan & Michael Stimmelmayr, 2019. "Grenzüberschreitender Gewinnausgleich Und Steuerwettbewerb," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(3), pages 95-104, October.
• Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019. "Decomposing the Margins of Transfer Pricing," KOF Working papers 19-450, KOF Swiss Economic Institute, ETH Zurich.
• Juhász, Péter, 2019. "A súlyozott átlagos tőkeköltség alkalmazásának kihívásai [Challenges in applying the weighted average cost of capital]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 805-823.
• Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
  • Makoto Hasegawa, 2019. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers 1016, Kyoto University, Institute of Economic Research.
  • Makoto HASEGAWA, 2022. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers e-22-007, Graduate School of Economics , Kyoto University.

2018

• Angelika Kútna & Norbert Gyurián & Zoltán Šeben, 2018. "Impact Of The Vat Reverse-Charge Mechanism On The Cash Flows Of Construction Companies In The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 522-528, September.
• Galina UNTURA & Natalja GORBACHIOVA, 2018. "The Evaluation Of State Support To Innovation Project Based On Public-Private Partnership Principals: Federal And Regional Initiatives In Russia," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 12-29.
• Daron Acemoglu & Ufuk Akcigit & Harun Alp & Nicholas Bloom & William Kerr, 2018. "Innovation, Reallocation, and Growth," American Economic Review, American Economic Association, vol. 108(11), pages 3450-3491, November.
  • William Kerr & Ufuk Akcigit & Nicholas Bloom & Daron Acemoglu, 2012. "Innovation, Reallocation and Growth," 2012 Meeting Papers 1137, Society for Economic Dynamics.
  • Daron Acemoglu & Ufuk Akcigit & Nicholas Bloom & William R. Kerr, 2013. "Innovation, Reallocation and Growth," CEP Discussion Papers dp1216, Centre for Economic Performance, LSE.
  • Daron Acemoglu & Ufuk Akcigit & Harun Alp & Nicholas Bloom & William R. Kerr, 2013. "Innovation, Reallocation and Growth," NBER Working Papers 18993, National Bureau of Economic Research, Inc.
  • Daron Acemoglu & Ufuk Akcigit & Nicholas Bloom & William R. Kerr, 2013. "Innovation, Reallocation and Growth," PIER Working Paper Archive 13-018, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
  • Akcigit, Ufuk & Acemoglu, Daron & Bloom, Nicholas & Alp, Harun & Kerr, William, 2017. "Innovation, Reallocation, and Growth," CEPR Discussion Papers 12449, C.E.P.R. Discussion Papers.
  • Acemoglu, Daron & Akcigit, Ufuk & Bloom, Nicholas & Kerr, William R., 2013. "Innovation, reallocation and growth," LSE Research Online Documents on Economics 51556, London School of Economics and Political Science, LSE Library.
  • Acemoglu, Daron & Akcigit, Ufuk & Bloom, Nicholas & Kerr, William, 2013. "Innovation, reallocation and growth," Bank of Finland Research Discussion Papers 22/2013, Bank of Finland.
  • William Kerr & Ufuk Akcigit & Nicholas Bloom & Daron Acemoglu, 2015. "Innovation, Reallocation and Growth," 2015 Meeting Papers 188, Society for Economic Dynamics.
  • Daron Acemoglu & Ufuk Akcigit & Nicholas Bloom & William Kerr, 2013. "Innovation, Reallocation And Growth," Working Papers 13-23, Center for Economic Studies, U.S. Census Bureau.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
  • Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
  • Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
  • Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
  • Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
• Evgeny Yakovlev, 2018. "Demand for Alcohol Consumption in Russia and Its Implication for Mortality," American Economic Journal: Applied Economics, American Economic Association, vol. 10(1), pages 106-149, January.
• Daphne Chen & Shi Qi & Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, vol. 10(4), pages 270-304, October.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014. "Corporate income tax, legal form of organization, and employment," Working Papers 2014-18, Federal Reserve Bank of St. Louis.
  • Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers 334, Society for Economic Dynamics.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
• Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
• Eric Ohrn, 2018. "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 272-301, May.
• Daniele Coen-Pirani & Michael Wooley, 2018. "Fiscal Centralization: Theory and Evidence from the Great Depression," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 39-61, May.
  • Daniele Coen-Pirani, 2016. "Fiscal Centralization: Theory and Evidence from the Great Depression," 2016 Meeting Papers 783, Society for Economic Dynamics.
• Laura Grigolon & Mathias Reynaert & Frank Verboven, 2018. "Consumer Valuation of Fuel Costs and Tax Policy: Evidence from the European Car Market," American Economic Journal: Economic Policy, American Economic Association, vol. 10(3), pages 193-225, August.
• Alan J. Auerbach & Michael P. Devereux, 2018. "Cash-Flow Taxes in an International Setting," American Economic Journal: Economic Policy, American Economic Association, vol. 10(3), pages 69-94, August.
• Nirupama L. Rao, 2018. "Taxes and US Oil Production: Evidence from California and the Windfall Profit Tax," American Economic Journal: Economic Policy, American Economic Association, vol. 10(4), pages 268-301, November.
• Francesco D'Acunto & Daniel Hoang & Michael Weber, 2018. "Unconventional Fiscal Policy," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 519-523, May.
  • D'Acunto, Francesco & Hoang, Daniel & Weber, Michael, 2018. "Unconventional fiscal policy," Working Paper Series in Economics 114, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
  • Francesco D'Acunto & Daniel Hoang & Michael Weber & Michael Weber, 2018. "Unconventional Fiscal Policy," CESifo Working Paper Series 6862, CESifo.
  • Francesco D’Acunto & Daniel Hoang & Michael Weber, 2018. "Unconventional Fiscal Policy," NBER Working Papers 24244, National Bureau of Economic Research, Inc.
• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2018. "Unequal Rewards to Firms: Stock Market Responses to the Trump Election and the 2017 Corporate Tax Reform," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 590-596, May.
• Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2018. "Ramsey Strikes Back: Optimal Commodity Tax and Redistribution in the Presence of Salience Effects," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 88-92, May.
  • Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2018. "Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects," NBER Working Papers 24233, National Bureau of Economic Research, Inc.
• Matthew Weinzierl, 2018. "Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors," Journal of Economic Literature, American Economic Association, vol. 56(2), pages 673-684, June.
• Alan J. Auerbach, 2018. "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, vol. 32(4), pages 97-120, Fall.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2019. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 147-161.
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• Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020. "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, vol. 191(C).
  • Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "Do Place-Based Tax Incentives Create Jobs?," NBER Chapters, in: Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
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• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019. "Tax Reform Made Me Do It!," Tax Policy and the Economy, University of Chicago Press, vol. 33(1), pages 33-80.
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• Stjepan Srhoj & Bruno Škrinjarić & Sonja Radas, 2021. "Bidding against the odds? The impact evaluation of grants for young micro and small firms during the recession," Small Business Economics, Springer, vol. 56(1), pages 83-103, January.
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• Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
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• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2019. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 147-161.
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• Marius Brülhart & Helen Simpson, 2018. "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, vol. 18(2), pages 319-353.
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• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
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• Constantin Sergiu-Bogdan, 2018. "Ghost Companies, Fiction or Reality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 583-587, December.
• Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018. "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 3-24, Diciembre.
• Karen Tumanyants, 2018. "Economic impact of the change in tax rate on small enterprises of manufacturing and construction sectors: Evidence from Russia 2006-2014," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 642-658, June.
• Pawel Kasprowicz & Pawel Pietraszko, 2018. "Wsparcie regionalne a inwestycje zaawansowane technologicznie: ocena oddzialywania „Programu wspierania inwestycji o istotnym znaczeniu dla gospodarki polskiej na lata 2011–2023” na decyzje inwestorow," Catallaxy, Institute of Economic Research, vol. 3(2), pages 69-79, December.
• Jamani Ndubuisi & Ruth Osaretin Urhoghide, 2018. "Tax Incentives and Foreign Direct Investment Flows in Nigeria," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(1), pages 121-132.
• Czékus, Ábel, 2018. "The Impact of Reducing the Corporate Income Tax Rate on the State Aid Practices of EU Member States (2000 to 2015)," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(2), pages 216-234.
• Shabbar, Shagufta & Ahmed, Qazi Masood & Pasha, Farooq, 2018. "A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan," MPRA Paper 117419, University Library of Munich, Germany, revised 2018.
• Xu, Lili & Lee, Sang-Ho, 2018. "The timing of environmental policies with excess burden of taxation in free-entry mixed markets," MPRA Paper 83560, University Library of Munich, Germany.
• Agarwal, Samiksha & Chakraborty, Lekha, 2018. "Who Bears the Corporate Tax Incidence? Empirical Evidence from India," MPRA Paper 85186, University Library of Munich, Germany.
• Augusto Cerqua & Guido Pellegrini, 2020. "Local multipliers at work," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 29(4), pages 959-977.
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• Cerqua, Augusto & Pellegrini, Guido, 2018. "Local policy effects at a time of economic crisis," MPRA Paper 85621, University Library of Munich, Germany.
• Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
• Gupta, Avinash, 2018. "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper 87534, University Library of Munich, Germany.
• Gupta, Avinash, 2018. "‘Economics’ of prosperity: Why the dominant perspectives may be unhelpful to make sense of underdevelopment," MPRA Paper 87702, University Library of Munich, Germany.
• Peterson K. Ozili, 2020. "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(2), pages 531-539, January.
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• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018. "The corporate governance of profit shifting," MPRA Paper 88724, University Library of Munich, Germany.
• Binhadab, Nouf & Breen, Michael & Gillanders, Robert, 2018. "The Role of a Free Press in Combating Business Corruption," MPRA Paper 88954, University Library of Munich, Germany.
• Sokolovskyi, Dmytro, 2018. "Factors for the formation of inefficient states when using tax incentive regimes," MPRA Paper 89141, University Library of Munich, Germany.
• Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
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• Kakpo, Eliakim, 2018. "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper 94875, University Library of Munich, Germany.
• Kakpo, Eliakim, 2018. "Tax reform, wages, and employment: Evidence from Ohio," MPRA Paper 94987, University Library of Munich, Germany.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018. "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper 96928, University Library of Munich, Germany.
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• Tomáš Buus, 2018. "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 621-636.
• Veronika Solilová & Danuše Nerudová, 2018. "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii [Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 78-98.
• Jan Hájek, 2018. "Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami? [Do Czech Companies Influence Tax Base Using Intercompany Transactions?]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(3), pages 330-343.
• Petr Procházka, 2018. "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, vol. 2018(2), pages 36-48.
• Petr Procházka, 2018. "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, vol. 2018(2), pages 36-48.
• Petr Procházka, 2018. "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, vol. 2018(2), pages 36-48.
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• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019. "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
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• David Rodgers & Jonathan Hambur, 2018. "The GFC Investment Tax Break," RBA Research Discussion Papers rdp2018-07, Reserve Bank of Australia.
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• Moeeni , Shahram & Sharifi , Alimorad & Rasoulifarah, Samira, 2018. "Comparative Analysis of Oil and Gas-Based Energy Taxation and R&D Subsidies on Energy Efficiency in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 5(2), pages 103-126, August.
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• Schiweck, Sebastian, 2018. "Der Einfluss digitaler Systeme auf die europäische Verkehrspolitik," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 43-48, December.
• Samygin, Denis Yu. (Самыгин, Денис) & Kudryavtsev, Alexandr A. (Кудрявцев, Александр), 2018. "Strategic Instruments of State Support Distribution in the Agrarian Sector [Стратегические Инструменты Распределения Господдержки Аграрного Сектора]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 5, pages 156-175, October.
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• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018. "A Theory of Social Finance," Economics Working Paper Archive (University of Rennes & University of Caen) 2018-02, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
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• Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018. "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
• Montmartin, Benjamin & Herrera, Marcos & Massard, Nadine, 2018. "The impact of the French policy mix on business R&D: How geography matters," Research Policy, Elsevier, vol. 47(10), pages 2010-2027.
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• Montmartin, Benjamin & Herrera, Marcos & Massard, Nadine, 2018. "The impact of the French policy mix on business R&D: How geography matters," Research Policy, Elsevier, vol. 47(10), pages 2010-2027.
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  • Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018. "The impact of the French policy mix on business R&D : how geography matters," Sciences Po publications 12, Sciences Po.
  • Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018. "The impact of the French policy mix on business R&D: How geography matters," Post-Print hal-01847012, HAL.
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  • Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018. "The impact of the French policy mix on business R&D : how geography matters," Working Papers hal-03471715, HAL.
  • Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2018. "The impact of the French policy mix on business R&D: How geography matters," Sciences Po publications info:hdl:2441/4ji8v7q9nt9, Sciences Po.
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• Roman Mendelevitch, 2018. "Testing supply-side climate policies for the global steam coal market—can they curb coal consumption?," Climatic Change, Springer, vol. 150(1), pages 57-72, September.
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• Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018. "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 649-675, August.
• Alessandro Zeli, 2018. "The impact of ACE on investment: the Italian case," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 741-762, December.
• Clemens Fuest, 2018. "Steuerpolitik als Mittel des Protektionismus? [Tax Policy as an Instrument for Protectionism?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(1), pages 4-7, April.
• Fritz Söllner, 2018. "Die Dieselkrise und die Besteuerung des Kraftfahrzeugverkehrs [The Diesel Crisis and Its Implications for a Reform of Road Traffic Taxation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(6), pages 411-417, June.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
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• Martina Lawless & Daire McCoy & Edgar L. W. Morgenroth & Conor M. O”Toole, 2018. "Corporate tax and location choice for multinational firms," Applied Economics, Taylor & Francis Journals, vol. 50(26), pages 2920-2931, June.
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• Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018. "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
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• Giacomo De Giorgi & Matthew Ploenzke & Aminur Rahman, 2018. "Small Firms’ Formalisation: The Stick Treatment," Journal of Development Studies, Taylor & Francis Journals, vol. 54(6), pages 983-1001, June.
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• IHS & Dondena & CPB, 2018. "Aggressive tax planning indicators," Taxation Papers 71, Directorate General Taxation and Customs Union, European Commission.
• Nicola Branzoli & Antonella Caiumi, 2020. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1485-1519, December.
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• FISCALIS Tax Gap Project Group, 2018. "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers 73, Directorate General Taxation and Customs Union, European Commission.
• Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018. "What Happened to CIT collection? Solving the Rates-Revenues Puzzle," CEPR Discussion Papers 13385, C.E.P.R. Discussion Papers.
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• Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2018. "Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands," De Economist, Springer, vol. 166(2), pages 135-154, June.
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• Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
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• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
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  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
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  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
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• Simon Cornée & Marc Jegers & Ariane Szafarz, 2018. "A Theory of Social Finance," Working Papers halshs-01717167, HAL.
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  • Simon Cornée & Marc Jegers & Ariane Szafarz, 2018. "A Theory of Social Finance," Working Papers CEB 18-010, ULB -- Universite Libre de Bruxelles.
• Wagener, Andreas & Zenker, Juliane, 2018. "Decoupled but not neutral: The effects of stochastic transfers on investment and incomes in rural Thailand," TVSEP Working Papers wp-008, Leibniz Universitaet Hannover, Institute for Environmental Economics and World Trade, Project TVSEP.
• Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018. "Immigrant Voters, Taxation and the Size of the Welfare State," SOEPpapers on Multidisciplinary Panel Data Research 994, DIW Berlin, The German Socio-Economic Panel (SOEP).
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• Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018. "Immigrant Voters, Taxation and the Size of the Welfare State," SOEPpapers on Multidisciplinary Panel Data Research 994, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Arnaud Chevalier & Benjamin Elsner & Andreas Lichter & Nico Pestel, 2018. "Immigrant Voters, Taxation and the Size of the Welfare State," Working Papers 201814, School of Economics, University College Dublin.
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• Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
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  • Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
  • Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
• Nelson Leitão Paes, 2018. "Diagnóstico da tributação da renda pessoa jurídica no Brasil [Diagnosis of corporate income tax in Brazil]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 35(71), pages 47-72, july-dece.
• Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  • Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
  • Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
• Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  • Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
  • Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series 021, World Institute for Development Economic Research (UNU-WIDER).
• MIHAILA, Nicoleta, 2018. "Tax Measures To Support The Business Environment- The Premise Of Sustainable Growth," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 6(1), pages 235-241, October.
• Vogiatzoglou Klimis, 2018. "Differences in Inward FDI Performance Between the Southern Eurozone and Eastern EU Members: A Panel-Data Analysis Over 2004-2016," Economic Themes, Sciendo, vol. 56(4), pages 519-532, December.
• Stiller Wojciech, 2018. "Corporate Income Tax Contribution of the Polish Financial Sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(2), pages 83-91, June.
• Karpowicz Andrzej, 2018. "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 32-48, September.
• Famulska Teresa & Rogowska-Rajda Beata, 2018. "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 87-97, September.
• Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
• Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  • Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
  • Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
• Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  • Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
  • Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 6827, Victoria University of Wellington, Chair in Public Finance.
• Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019. "Size-dependent tax enforcement and compliance: Global evidence and aggregate implications," Journal of Development Economics, Elsevier, vol. 140(C), pages 203-222.
  • Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018. "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series 8363, The World Bank.
• Oyebola Okunogbe & Victor Pouliquen, 2022. "Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing," American Economic Journal: Economic Policy, American Economic Association, vol. 14(1), pages 341-372, February.
  • Okunogbe,Oyebola Motunrayo & Pouliquen,Victor Maurice Joseph, 2018. "Technology, taxation, and corruption: evidence from the introduction of electronic tax filing," Policy Research Working Paper Series 8452, The World Bank.
• Travis J. Lybbert & Gracious Diiro & Dick Kawooya & Sacha Wunsch-Vincent, 2018. "Enhancing Innovation in the Ugandan Agri-Food Sector: Robusta Coffee Planting Material & Tropical Fruit Processing," WIPO Economic Research Working Papers 42, World Intellectual Property Organization - Economics and Statistics Division.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
• Hammed Adetola Adefeso, 2018. "Government Tax Policy and Private Sector Development in Nigeria: Evidence from Dynamic Panel Data Model," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 21(1), pages 1-15, May.
• Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018. "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research 229, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018. "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research 231, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bornemann, Tobias, 2018. "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research 233, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
• Osswald, Benjamin & Sureth, Caren, 2018. "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research 235, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bertoni, Fabio & Colombo, Massimo G. & Quas, Anita, 2018. "The effects of EU-funded guarantee instruments of the performance of small and medium enterprises: Evidence from France," EIF Working Paper Series 2018/52, European Investment Fund (EIF).
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2019. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 147-161.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2018. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 45(5), pages 723-748.
  • Marian Rizov & Sophia M. Davidova & Alastair Bailey, 2019. "Employment Effects of CAP Payments in the UK Non-Farm Economy," World Scientific Book Chapters, in: Sophia M Davidova & Kenneth J Thomson & Ashok K Mishra (ed.), RURAL POLICIES AND EMPLOYMENT TransAtlantic Experiences, chapter 9, pages 147-161, World Scientific Publishing Co. Pte. Ltd..
  • Marian Rizov & Sophia Davidova & Alastair Bailey, 2018. "Employment effects of CAP payments in the UK non-farm economy," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 45(5), pages 723-748.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2016. "Employment effects of CAP payments in the UK non-farm economy," 160th Seminar, December 1-2, 2016, Warsaw, Poland 249793, European Association of Agricultural Economists.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2017. "Employment effects of CAP payments in the UK non-farm economy," 91st Annual Conference, April 24-26, 2017, Royal Dublin Society, Dublin, Ireland 258637, Agricultural Economics Society.
  • Rizov, M. & Davidova, S. & Bailey, A., 2018. "Employment effects of CAP payments in the UK non-farm economy," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277741, International Association of Agricultural Economists.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2017. "Employment effects of CAP payments in the UK non-farm economy," Lincoln Economics and Finance Agecon Working Papers 268008, University of Lincoln, Lincoln International Business School.
• Diaz de Sarralde, Santiago & von Haldenwang, Christian & Hentze, Tobias & Monkam, Nara, 2018. "Tax certainty: Proposals for the short term and the long term," Economics Discussion Papers 2018-16, Kiel Institute for the World Economy (IfW Kiel).
• Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
  • Castillo-Murciego, Ángela & López Laborda, Julio, 2018. "The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain," Economics Discussion Papers 2018-21, Kiel Institute for the World Economy (IfW Kiel).
• Xin, Xiang, 2018. "Are R&D subsidies effective? The effect of industry competition," Economics Discussion Papers 2018-37, Kiel Institute for the World Economy (IfW Kiel).
• Woodgate, Ryan, 2018. "The paradox of tax competition: Effective corporate tax rates as a determinant of foreign direct investment in a modified neo-Kaleckian model," IPE Working Papers 106/2018, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
• Bienert, Jörg & Deutsch, Klaus-Günter & Klös, Hans-Peter & Röhl, Klaus-Heiner, 2018. "Skills, entrepreneurship and new business models: Ways to rejuvenate the German industrial model," IW policy papers 13/2018, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
• Rothe, Andrea & Weber, Sascha Alexander, 2018. "Evaluierung über die in Deutschland erfolgte Umsetzung der Milchmengenverringerungsmaßnahme sowie der Milchsonderbeihilfe," Thünen Working Papers 88, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.
• Gillitzer, Christian & Sinning, Mathias, 2020. "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 284-300.
  • Gillitzer, Christian & Sinning, Mathias, 2018. "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers 11599, Institute of Labor Economics (IZA).
  • Gillitzer, Christian & Sinning, Mathias, 2018. "Nudging businesses to pay their taxes: Does timing matter?," Ruhr Economic Papers 760, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021. "The Aggregate Consequences of Tax Evasion," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
  • Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2018. "The Aggregate Consequences of Tax Evasion," Working Paper Series of the Department of Economics, University of Konstanz 2018-06, Department of Economics, University of Konstanz.
  • Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia, 2018. "The Aggregate Consequences of Tax Evasion," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181514, Verein für Socialpolitik / German Economic Association.
• Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
  • Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
  • Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
• Todtenhaupt, Maximilian & Voget, Johannes, 2018. "International Taxation and Productivity Effects of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181548, Verein für Socialpolitik / German Economic Association.
• Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
  • Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
• Holzmann, Carolin & Büttner, Thiess, 2018. "Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181555, Verein für Socialpolitik / German Economic Association.
• S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
  • Steffen Juranek & Dirk Schindler & Andrea Schneider, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," CESifo Working Paper Series 7227, CESifo.
  • Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181568, Verein für Socialpolitik / German Economic Association.
• Koehler, Mila, 2018. "Estimating the benefits of R&D subsidies for Germany," ZEW Discussion Papers 18-002, ZEW - Leibniz Centre for European Economic Research.
• Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
  • Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
• Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
  • Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
  • Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
• Edwards, Alexander & Todtenhaupt, Maximilian, 2018. "Capital gains taxation and funding for start-ups," ZEW Discussion Papers 18-046, ZEW - Leibniz Centre for European Economic Research.
• Piotr Kasprzak, 2018. "The use of tax reliefs made by entrepreneurs, on the example of the innovative activities tax relief usage in the Łódź and Lower Silesia voivodships," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 38(2), pages 41-50, June.

2017

• Vera Zipperer & Misato Sato & Karsten Neuhoff, 2017. "Benchmarks for Emissions Trading – General Principles for Emissions Scope," Discussion Papers of DIW Berlin 1712, DIW Berlin, German Institute for Economic Research.
  • Misato Sato, Karsten Neuhoff, Vera Zipperer, 2017. "Benchmarks for emissions trading – general principles for emissions scope," GRI Working Papers 321, Grantham Research Institute on Climate Change and the Environment.
• Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
• Koehler, Mila & Peters, Bettina, 2017. "Subsidized and non-subsidized R&D projects: Do they differ?," ZEW Discussion Papers 17-042, ZEW - Leibniz Centre for European Economic Research.
  • Mila Koehler & Bettina Peters, 2017. "Subsidized and non subsidized R&D projects: Do they differ?," DEM Discussion Paper Series 17-21, Department of Economics at the University of Luxembourg.
• Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
  • Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge 182-17, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Veronika Nálepová, 2017. "Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 3(2), pages 132-147.
• Osiris J. Parcero, 2017. "Optimal National Policies towards Multinationals when Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 73(3), pages 292-316, September.
• Rishi R. Sharma, 2017. "Taxing and Subsidizing Foreign Investors," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 73(4), pages 402-423, December.
  • Sharma, Rishi, 2016. "Taxing and Subsidizing Foreign Investors," Working Papers 2016-03, Department of Economics, Colgate University, revised 25 May 2017.
• Ádám Banai & Péter Lang & Gábor Nagy & Martin Stancsics, 2017. "Impact evaluation of EU subsidies for economic development on the Hungarian SME sector," MNB Working Papers 2017/8, Magyar Nemzeti Bank (Central Bank of Hungary).
• John Restrepo & Luis Gómez, 2017. "Principio de reserva de ley en Colombia a partir del análisis de tributos municipales. caso municipios de Caldas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(18), pages 8-31, Septiembr.
• Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.
• Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017. "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers 0122, University of Namur, Department of Economics.
• Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017. "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1001-1018, Julio-Sep.
• Robert A. Moffitt, 2017. "Tax Policy and the Economy, Volume 31," NBER Books, National Bureau of Economic Research, Inc, number moff-4, May.
• Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
  • Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
  • Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
• Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 155-170, March.
  • Don Fullerton & Chi L. Ta, 2016. "Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," CESifo Working Paper Series 6265, CESifo.
  • Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers 23064, National Bureau of Economic Research, Inc.
• Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," CEPR Discussion Papers 11837, C.E.P.R. Discussion Papers.
  • Alexander Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," NBER Working Papers 23152, National Bureau of Economic Research, Inc.
  • Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Swiss Finance Institute Research Paper Series 17-06, Swiss Finance Institute.
  • Wagner, Alexander F. & Zeckhauser, Richard J. & Siegler, Alexandre, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Working Paper Series rwp17-005, Harvard University, John F. Kennedy School of Government.
• Christopher L. House & Ana-Maria Mocanu & Matthew D. Shapiro, 2017. "Stimulus Effects of Investment Tax Incentives: Production versus Purchases," NBER Working Papers 23391, National Bureau of Economic Research, Inc.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017. "Getting into the Weeds of Tax Invariance," NBER Working Papers 23632, National Bureau of Economic Research, Inc.
• Suárez Serrato, Juan Carlos & Zidar, Owen, 2018. "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, vol. 167(C), pages 158-176.
  • Juan Carlos Suárez Serrato & Owen M. Zidar, 2017. "The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity," NBER Working Papers 23653, National Bureau of Economic Research, Inc.
• Zadia M. Feliciano & Andrew Green, 2017. "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers 23681, National Bureau of Economic Research, Inc.
• Alan J. Auerbach, 2017. "Demystifying the Destination-Based Cash-Flow Tax," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 48(2 (Fall)), pages 409-432.
  • Alan J. Auerbach, 2017. "Demystifying the Destination-Based Cash-Flow Tax," NBER Working Papers 23881, National Bureau of Economic Research, Inc.
• Casey B. Mulligan, 2019. "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Chapters, in: Tax Policy and the Economy, Volume 34, pages 139-171, National Bureau of Economic Research, Inc.
  • Casey B. Mulligan, 2017. "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Working Papers 24037, National Bureau of Economic Research, Inc.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
  • Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
  • Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
  • Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
  • Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
• Angel Cuevas & Ruben Cuevas & Andrea Lassmann & Federica Liberini & Antonio Russo, 2017. "The Taxman calls. How does Facebook answer? Global Effects of Taxation on Online Advertising," Working Papers 17-09, NET Institute.
• A. Kudrin & E. Goryunov & P. Trunin., 2017. "Stimulative monetary policy: Myths and reality," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 5.
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• Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  • Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349, CPB Netherlands Bureau for Economic Policy Analysis.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
  • van't Riet, Maarten & Lejour, Arjan, 2018. "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM ae6a620c-38eb-420f-8dd9-d, Tilburg University, School of Economics and Management.
• Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  • Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349, CPB Netherlands Bureau for Economic Policy Analysis.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
  • van't Riet, Maarten & Lejour, Arjan, 2018. "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM ae6a620c-38eb-420f-8dd9-d, Tilburg University, School of Economics and Management.
• Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
  • Leon Bettendorf & Arjan Lejour & Maarten van 't Riet, 2016. "Tax bunching by owners of small corporations," CPB Discussion Paper 326, CPB Netherlands Bureau for Economic Policy Analysis.
  • Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017. "Tax bunching by owners of small corporations," Other publications TiSEM 58e79329-7324-4083-991b-d, Tilburg University, School of Economics and Management.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2017. "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," The Review of Economics and Statistics, MIT Press, vol. 99(5), pages 926-943, December.
  • Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2016. "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," NBER Working Papers 22037, National Bureau of Economic Research, Inc.
• Michael Kinney & Harrison Liu & Jonathan Goldman, 2017. "Corporate Responses to the Repatriation Incentives and Domestic Production Activities Deduction," Working Papers 0142acc, College of Business, University of Texas at San Antonio.
• Pavan, Giulia, 2017. "Green Car Adoption and the Supply of Alternative Fuels," TSE Working Papers 17-875, Toulouse School of Economics (TSE).
• James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
• Supriya Kapoor, 2017. "Balance sheet strength and the bank-lending channel: evidence from an emerging market," Working Papers 201709, Geary Institute, University College Dublin.
• Niamh Hardiman & Saliha Metinsoy, 2017. "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Open Access publications 10197/9205, Research Repository, University College Dublin.
  • Niamh Hardiman & Saliha Metinsoy, 2017. "How do ideas shape national preferences? The Financial Transaction Tax in Ireland," Working Papers 201710, Geary Institute, University College Dublin.
• Conor Clarke & Wojciech Kopczuk, 2017. "Business Income and Business Taxation in the United States since the 1950s," Tax Policy and the Economy, University of Chicago Press, vol. 31(1), pages 121-159.
  • Conor Clarke & Wojciech Kopczuk, 2016. "Business Income and Business Taxation in the United States since the 1950s," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 121-159, National Bureau of Economic Research, Inc.
  • Conor Clarke & Wojciech Kopczuk, 2016. "Business Income and Business Taxation in the United States Since the 1950s," NBER Working Papers 22778, National Bureau of Economic Research, Inc.
• Luis Felipe Brito-Gaona & Emma M. Iglesias, 2017. "Inversión privada, gasto público y presión tributaria en América Latina," Estudios de Economia, University of Chile, Department of Economics, vol. 44(2 Year 20), pages 131-156, December.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series 5132, CESifo.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
• DUMITRU, Marin, 2017. "Implications Of Money Laundering On The National Economy," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 4(1), pages 56-59.
• Jasiniak Magdalena & Koziński Jakub, 2017. "Tax incentives as an instrument attracting investors to Special Economic Zones," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 13(2), pages 36-44, December.
• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
  • Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 20292, Victoria University of Wellington, Chair in Public Finance.
• Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
  • Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers 1615, Tulane University, Department of Economics.
  • Adhikari, Bibek & Alm, James, 2017. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series 20294, Victoria University of Wellington, Chair in Public Finance.
• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
  • Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 6768, Victoria University of Wellington, Chair in Public Finance.
• Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
  • Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers 1615, Tulane University, Department of Economics.
  • Adhikari, Bibek & Alm, James, 2017. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series 6770, Victoria University of Wellington, Chair in Public Finance.
• Miriam Bruhn & David McKenzie, 2019. "Can Grants to Consortia Spur Innovation and Science-Industry Collaboration? Regression- Discontinuity Evidence from Poland," The World Bank Economic Review, World Bank, vol. 33(3), pages 690-716.
  • McKenzie, David & Bruhn, Miriam, 2017. "Can grants to consortia spur innovation and science-industry collaboration? Regression-discontinuity evidence from Poland," CEPR Discussion Papers 11765, C.E.P.R. Discussion Papers.
  • Bruhn,Miriam & Mckenzie,David J., 2017. "Can grants to consortia spur innovation and science-industry collaboration? : regression-discontinuity evidence from Poland," Policy Research Working Paper Series 7934, The World Bank.
• Julia Braun & Martin Zagler, 2018. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," The World Economy, Wiley Blackwell, vol. 41(6), pages 1478-1507, June.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers 17-011, ZEW - Leibniz Centre for European Economic Research.
  • Julia Braun & Martin Zagler, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Papers wuwp242, Vienna University of Economics and Business, Department of Economics.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series 242, WU Vienna University of Economics and Business.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168084, Verein für Socialpolitik / German Economic Association.
• Julia Braun & Martin Zagler, 2018. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," The World Economy, Wiley Blackwell, vol. 41(6), pages 1478-1507, June.
  • Julia Braun & Martin Zagler, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Papers wuwp242, Vienna University of Economics and Business, Department of Economics.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series 242, WU Vienna University of Economics and Business.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168084, Verein für Socialpolitik / German Economic Association.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers 17-011, ZEW - Leibniz Centre for European Economic Research.
• Adam Pilny, 2017. "Explaining Differentials in Subsidy Levels Among Hospital Ownership Types in Germany," Health Economics, John Wiley & Sons, Ltd., vol. 26(5), pages 566-581, May.
  • Pilny, Adam, 2014. "Explaining Differentials in Subsidy Levels among Hospital Ownership Types in Germany," Ruhr Economic Papers 517, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Sophia Chen & Estelle P. Dauchy, 2017. "Tax‐Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 972-992, April.
  • Sophia Chen & Estelle Dauchy, 2014. "The Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," IMF Working Papers 2014/104, International Monetary Fund.
  • Estelle P. Dauchy & Sophia Chen, 2014. "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers w0207, New Economic School (NES).
  • Estelle P. Dauchy & Sophia Chen, 2014. "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers w0207, Center for Economic and Financial Research (CEFIR).
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
• Maier, Christoph & Schanz, Deborah, 2017. "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research 215, arqus - Arbeitskreis Quantitative Steuerlehre.
• Kiesewetter, Dirk & Manthey, Johannes, 2017. "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research 218, arqus - Arbeitskreis Quantitative Steuerlehre.
• Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
• Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren, 2017. "What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries," arqus Discussion Papers in Quantitative Tax Research 223, arqus - Arbeitskreis Quantitative Steuerlehre.
• Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
  • Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2017. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Discussion Papers 14/2017, Deutsche Bundesbank.
• Brüggemann, Julia & Proeger, Till, 2017. "The effectiveness of public subsidies for private innovations: An experimental approach," University of Göttingen Working Papers in Economics 266, University of Goettingen, Department of Economics, revised 2017.
• Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
• Dekker, Vincent & Strohmaier, Kristina, 2017. "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences 32-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
• Buiter, Willem H., 2017. "Exchange rate implications of Border Tax Adjustment neutrality," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-41.
  • Buiter, Willem, 2017. "Exchange rate implications of Border Tax Adjustment Neutrality," CEPR Discussion Papers 11885, C.E.P.R. Discussion Papers.
  • Buiter, Willem H., 2017. "Exchange rate implications of Border Tax Adjustment neutrality," Economics Discussion Papers 2017-10, Kiel Institute for the World Economy (IfW Kiel).
• Castillo Murciego, Ángela & López-Laborda, Julio, 2017. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-47.
  • Castillo Murciego, Ángela & López Laborda, Julio, 2016. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers 2016-28, Kiel Institute for the World Economy (IfW Kiel).
• Buiter, Willem H., 2017. "Exchange rate implications of Border Tax Adjustment neutrality," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-41.
  • Buiter, Willem, 2017. "Exchange rate implications of Border Tax Adjustment Neutrality," CEPR Discussion Papers 11885, C.E.P.R. Discussion Papers.
  • Buiter, Willem H., 2017. "Exchange rate implications of Border Tax Adjustment neutrality," Economics Discussion Papers 2017-10, Kiel Institute for the World Economy (IfW Kiel).
• López-Laborda, Julio & Peña, Guillermo, 2017. "Does financial VAT affect the size of the financial sector?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-28.
• Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials," IZA Discussion Papers 10795, Institute of Labor Economics (IZA).
  • Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers 698, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Kohl, Miriam, 2017. "Trade, inequality, and the size of the welfare state," CEPIE Working Papers 01/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
• Kohl, Miriam, 2017. "Redistribution, selection, and trade," CEPIE Working Papers 13/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
• Langer, Sebastian & Korzhenevych, Artem, 2017. "The effect of land consumption on municipal tax revenue: Evidence from Bavaria," CEPIE Working Papers 18/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
• Reiter, Franz, 2017. "Avoiding Taxes: Banks' Use of Internal Debt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168115, Verein für Socialpolitik / German Economic Association.
• Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
  • Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168118, Verein für Socialpolitik / German Economic Association.
• Holzmann, Carolin & Scholz, Hendrik & Kreidl, Felix & Büttner, Thiess, 2017. "Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168242, Verein für Socialpolitik / German Economic Association.
• Eckhard Janeba, 2019. "Regulatory chill and the effect of investor state dispute settlements," Review of International Economics, Wiley Blackwell, vol. 27(4), pages 1172-1198, September.
  • Eckhard Janeba, 2016. "Regulatory Chill and the Effect of Investor State Dispute Settlements," CESifo Working Paper Series 6188, CESifo.
  • Janeba, Eckhard, 2017. "Regulatory Chill and the Effect of Investor State Dispute Settlements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168255, Verein für Socialpolitik / German Economic Association.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  • Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
• Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
• Julia Braun & Martin Zagler, 2018. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," The World Economy, Wiley Blackwell, vol. 41(6), pages 1478-1507, June.
  • Julia Braun & Martin Zagler, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Papers wuwp242, Vienna University of Economics and Business, Department of Economics.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers 17-011, ZEW - Leibniz Centre for European Economic Research.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," Department of Economics Working Paper Series 242, WU Vienna University of Economics and Business.
  • Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168084, Verein für Socialpolitik / German Economic Association.
• Todtenhaupt, Maximilian & Voget, Johannes, 2017. "International taxation and productivity effects of M&As," ZEW Discussion Papers 17-014, ZEW - Leibniz Centre for European Economic Research.
• Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph, 2017. "Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer," ZEW Discussion Papers 17-019, ZEW - Leibniz Centre for European Economic Research.
• Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
• von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
• Koehler, Mila & Peters, Bettina, 2017. "Subsidized and non-subsidized R&D projects: Do they differ?," ZEW Discussion Papers 17-042, ZEW - Leibniz Centre for European Economic Research.
• Pfeiffer, Olena & Spengel, Christoph, 2017. "Tax incentives for research and development and their use in tax planning," ZEW Discussion Papers 17-046, ZEW - Leibniz Centre for European Economic Research.
• von Hagen, Dominik & Harendt, Christoph, 2017. "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers 17-062, ZEW - Leibniz Centre for European Economic Research.
• Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
• Narongsak Jukrkorn, 2017. "The Guidelines Fot Strenghtening Agricultural Cooperatives In The Asean Region," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 204-210, September.
• Jozef Klučka, 2017. "Risks Of Regulation In Network Industry – Case Of The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 228-231, September.
• Angelika Kútna & Norbert Gyurián, 2017. "The Impact Of Value Added Tax On Cash Flows Of Road Traffic Companies In The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 254-260, September.
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• Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
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• Olha Zamaslo, 2017. "The Role Of The Corporate Income Tax In The State Budget Revenues Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(4).
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• Anita Yadavalli, 2017. "The Effect of Enterprise Zone-Related Tax Savings on Economic Development: A Generalized Propensity Score Approach," Review of Economics & Finance, Better Advances Press, Canada, vol. 10, pages 83-96, November.
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• Oscar Amerighi & Giuseppe Feo, 2017. "Tax competition for foreign direct investments and the nature of the incumbent firm," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 19(4), pages 811-826, August.
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• Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CPB Discussion Paper 341.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
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  • van't Riet, Maarten & Lejour, Arjan, 2018. "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM ae6a620c-38eb-420f-8dd9-d, Tilburg University, School of Economics and Management.
• Maarten ‘t Riet & Arjan Lejour, 2018. "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
  • Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  • van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
• Remco Mocking & Joep Steegmans, 2017. "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper 357, CPB Netherlands Bureau for Economic Policy Analysis.
• Remco Mocking & Joep Steegmans, 2017. "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper 357.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2018. "Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands," De Economist, Springer, vol. 166(2), pages 135-154, June.
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• Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2018. "Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands," De Economist, Springer, vol. 166(2), pages 135-154, June.
  • Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2017. "Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands," CPB Discussion Paper 368.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano & Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano, 2016. "Can enhancing the benefits of formalization induce informal firms to become formal ? experimental evidence from Benin," Policy Research Working Paper Series 7900, The World Bank.
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• Miriam Bruhn & David McKenzie, 2019. "Can Grants to Consortia Spur Innovation and Science-Industry Collaboration? Regression- Discontinuity Evidence from Poland," The World Bank Economic Review, World Bank, vol. 33(3), pages 690-716.
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• Wagner, Alexander F. & Zeckhauser, Richard J. & Siegler, Alexandre, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Working Paper Series rwp17-005, Harvard University, John F. Kennedy School of Government.
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  • Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," Swiss Finance Institute Research Paper Series 17-06, Swiss Finance Institute.
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• Ellul, Andrew & Pagano, Marco, 2017. "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers 12033, C.E.P.R. Discussion Papers.
• Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
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• Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
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• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
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  • Bock, Carolin & Watzinger, Martin, 2019. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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• Cecilia Llambi & Andres Rius & Fedora Carbajal & Paula Carrasco & Paola Cazulo, 2018. "Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 25-58, May.
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• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
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  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
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• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
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  • Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
• Misato Sato, Karsten Neuhoff, Vera Zipperer, 2017. "Benchmarks for emissions trading – general principles for emissions scope," GRI Working Papers 321, Grantham Research Institute on Climate Change and the Environment.
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• Paredes, Joan, 2017. "Subsidising car purchases in the euro area: any spill-over on production?," Working Paper Series 2094, European Central Bank.
• Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2017. "Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade," CEPR Discussion Papers 11837, C.E.P.R. Discussion Papers.
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• Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2017. "Paths to Convergence: Stock Price Behavior After Donald Trump's Election," Swiss Finance Institute Research Paper Series 17-36, Swiss Finance Institute, revised Feb 2018.
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• De Simone, Lisa & Piotroski, Joseph D. & Tomy, Rimmy E., 2017. "Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy," Research Papers 3507, Stanford University, Graduate School of Business.
• Suratno & Syahril Djaddang & Imam Ghozali, 2017. "The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 73-80.
• Hashem Valipour & Saeid Homayoun & Fateme Piran, 2017. "Determinants of Corporate Financial Factors on Tax Reporting Strategy," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 377-381.
• Bassey Okon Ebi & Oluwafemi Ayodele, 2017. "Tax Reforms and Tax Yield in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 768-778.
• Mohd Zulkhairi Mustapha1 & Eric H. Y. Koh & Sok-Gee Chan & Zulkufly Ramly, 2017. "The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 459-467.
• Bassey Okon Ebi & Peter Samuel Ubi, 2017. "Education Expenditure and Access to Education: Case Study of United Nations Educational, Scientific and Cultural Organization Declaration in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 290-298.
• Yakova D. Martina, 2017. "Comparative Analysis of the Tax Structures of Bulgaria, Denmark and France," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 25-32.
• Thomas R. Harris, 2017. "Incorporating Risk in Analysis of Tax Policies for Solar Power Investments," International Journal of Energy Economics and Policy, Econjournals, vol. 7(6), pages 112-118.
• Platikanova, Petya, 2017. "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, vol. 49(4), pages 380-398.
• Jia, Junxue & Ma, Guangrong, 2017. "Do R&D tax incentives work? Firm-level evidence from China," China Economic Review, Elsevier, vol. 46(C), pages 50-66.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017. "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 126-148.
• Makridis, Christos A. & Ohlrogge, Michael, 2017. "Validating RefUSA micro-data with the Longitudinal Employer-Household Dynamics Data," Economics Letters, Elsevier, vol. 152(C), pages 83-87.
• Chen, Shawn Xiaoguang, 2017. "VAT rate dispersion and TFP loss in China’s manufacturing sector," Economics Letters, Elsevier, vol. 155(C), pages 49-54.
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• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
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• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2017. "The effect of card payments on VAT revenue: New evidence from Greece," Economics Letters, Elsevier, vol. 157(C), pages 17-20.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
• Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
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• Engström, Per & Hagen, Johannes, 2017. "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, vol. 92(C), pages 92-109.
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• Alexeev, Michael & Conrad, Robert F., 2017. "Income equivalence and a proposed resource rent charge," Energy Economics, Elsevier, vol. 66(C), pages 349-359.
• Andriosopoulos, Kostas & Silvestre, Stephan, 2017. "French energy policy: A gradual transition," Energy Policy, Elsevier, vol. 106(C), pages 376-381.
• Cetin, Tamer, 2017. "The effect of taxation and regulation on cigarette smoking: Fresh evidence from Turkey," Health Policy, Elsevier, vol. 121(12), pages 1288-1295.
• Capelle-Blancard, Gunther, 2017. "Curbing the growth of stock trading? Order-to-trade ratios and financial transaction taxes," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 49(C), pages 48-73.
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• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017. "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 307-328.
• Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017. "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 428-453.
• Bird, Andrew & Edwards, Alexander & Shevlin, Terry, 2017. "Does U.S. foreign earnings lockout advantage foreign acquirers?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 150-166.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
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• Schaller, Huntley & Voia, Marcel, 2017. "Panel cointegration estimates of the user cost elasticity," Journal of Macroeconomics, Elsevier, vol. 53(C), pages 235-250.
• Chen, Ming-Chin & Gupta, Sanjay, 2017. "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 52-68.
• Freedman, Matthew, 2017. "Persistence in industrial policy impacts: Evidence from Depression-era Mississippi," Journal of Urban Economics, Elsevier, vol. 102(C), pages 34-51.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
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• Jie Ma, 2017. "Double-edged incentive competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 282-312, April.
• Peter Birch Sørensen, 2017. "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 731-753, September.
• Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
• Sandy Fréret & Denis Maguain, 2017. "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1100-1140, December.
• Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
  • Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015. "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015 8663, EcoMod.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
  • Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers 15-390, KOF Swiss Economic Institute, ETH Zurich.
• Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
• Yingyi Tsai & Arijit Mukherjee, 2017. "Domestic patenting systems and foreign licensing choices," Journal of Economics, Springer, vol. 121(2), pages 173-191, June.
• Karsten Mause & Friedrich Gröteke, 2017. "The Economic Approach to European State Aid Control: A Politico-Economic Analysis," Journal of Industry, Competition and Trade, Springer, vol. 17(2), pages 185-201, June.
• Augusto Cerqua & Guido Pellegrini, 2017. "Industrial policy evaluation in the presence of spillovers," Small Business Economics, Springer, vol. 49(3), pages 671-686, October.
• Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
  • Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
  • Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
• Etleva Bajrami, 2017. "The Impact of Corporate Income Tax on Wages and Employment," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(2), pages 104-109, June.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017. "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Bulgarian Economic Papers bep-2017-04, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, revised Apr 2017.
  • Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017. "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Working Paper Series of the Department of Economics, University of Konstanz 2017-04, Department of Economics, University of Konstanz.
• Sevdalina Hristova, 2017. "A Review of the Cohesion Policy Impact on the Investment Activity of Construction Enterprises in Bulgaria," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 102, pages 9-12, November.
• Banai, Ádám & Lang, Péter & Nagy, Gábor & Stancsics, Martin, 2017. "A gazdaságfejlesztési célú EU-támogatások hatásvizsgálata a magyar kkv-szektorra [The effects of EU economic-development subsidies on micro, small and medium-sized firms in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 997-1029.
• Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
• Nelson WAWIRE, 2017. "Determinants of value added tax revenue in Kenya," Journal of Economics Library, KSP Journals, vol. 4(3), pages 322-344, September.
• Sarah Clifford, 2017. "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series 17-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Samiksha Agarwal & Lekha S. Chakraboty, 2017. "Corporate Tax Incidence in India," Economics Working Paper Archive wp_898, Levy Economics Institute.

2016

• Stephen John Beaumont, 2016. "Public Funding Of Civil Society Organizations In Latin America: How Do We Evaluate Profitability?," CBU International Conference Proceedings, ISE Research Institute, vol. 4(0), pages 399-402, September.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016. "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 11-19.
• Kym Anderson & Hans G. Jensen, 2019. "How Much Government Assistance Do European Wine Producers Receive?," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 21, pages 505-525, World Scientific Publishing Co. Pte. Ltd..
  • Anderson, Kym & Jensen, Hans G., 2016. "How Much Government Assistance Do European Wine Producers Receive?," Journal of Wine Economics, Cambridge University Press, vol. 11(2), pages 289-305, August.
  • Kym Anderson & Hans G. Jensen, 2016. "How much government assistance do European wine producers receive?," Wine Economics Research Centre Working Papers 2016-02, University of Adelaide, Wine Economics Research Centre.
• Liana Jacobi & Michelle Sovinsky, 2016. "Marijuana on Main Street? Estimating Demand in Markets with Limited Access," American Economic Review, American Economic Association, vol. 106(8), pages 2009-2045, August.
• Florian Scheuer & Alexander Wolitzky, 2016. "Capital Taxation under Political Constraints," American Economic Review, American Economic Association, vol. 106(8), pages 2304-2328, August.
  • Florian Scheuer & Alexander Wolitzky, 2014. "Capital Taxation under Political Constraints," NBER Working Papers 20043, National Bureau of Economic Research, Inc.
  • Florian Scheuer & Alexander Wolitzky, 2014. "Capital Taxation under Political Constraints," CESifo Working Paper Series 5098, CESifo.
  • Scheuer, Florian & Wolitzky, Alexander, 2015. "Capital Taxation under Political Constraints," CEPR Discussion Papers 10418, C.E.P.R. Discussion Papers.
  • Alexander Wolitzky & Florian Scheuer, 2014. "Capital Taxation under Political Constraints," 2014 Meeting Papers 191, Society for Economic Dynamics.
• Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
• David Simon, 2016. "Does Early Life Exposure to Cigarette Smoke Permanently Harm Childhood Welfare? Evidence from Cigarette Tax Hikes," American Economic Journal: Applied Economics, American Economic Association, vol. 8(4), pages 128-159, October.
• Maya Eden, 2016. "Excessive Financing Costs in a Representative Agent Framework," American Economic Journal: Macroeconomics, American Economic Association, vol. 8(2), pages 215-237, April.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2016. "Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes," American Economic Journal: Economic Policy, American Economic Association, vol. 8(2), pages 251-286, May.
  • Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2013. "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes," NBER Working Papers 19410, National Bureau of Economic Research, Inc.
  • Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013. "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series rwp13-027, Harvard University, John F. Kennedy School of Government.
• Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
  • Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
• Chad Cotti & Erik Nesson & Nathan Tefft, 2016. "The Effects of Tobacco Control Policies on Tobacco Products, Tar, and Nicotine Purchases among Adults: Evidence from Household Panel Data," American Economic Journal: Economic Policy, American Economic Association, vol. 8(4), pages 103-123, November.
• Williamson, James & Girardi, Anthony, 2016. "Income Tax Credits to Assist Beginning Farmers and Ranchers: A Look at State-Level Policies," 2016 Annual Meeting, July 31-August 2, Boston, Massachusetts 235810, Agricultural and Applied Economics Association.
• Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2019. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 147-161.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2018. "Employment effects of CAP payments in the UK non-farm economy," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 45(5), pages 723-748.
  • Marian Rizov & Sophia Davidova & Alastair Bailey, 2018. "Employment effects of CAP payments in the UK non-farm economy," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 45(5), pages 723-748.
  • Marian Rizov & Sophia M. Davidova & Alastair Bailey, 2019. "Employment Effects of CAP Payments in the UK Non-Farm Economy," World Scientific Book Chapters, in: Sophia M Davidova & Kenneth J Thomson & Ashok K Mishra (ed.), RURAL POLICIES AND EMPLOYMENT TransAtlantic Experiences, chapter 9, pages 147-161, World Scientific Publishing Co. Pte. Ltd..
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2016. "Employment effects of CAP payments in the UK non-farm economy," 160th Seminar, December 1-2, 2016, Warsaw, Poland 249793, European Association of Agricultural Economists.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2017. "Employment effects of CAP payments in the UK non-farm economy," 91st Annual Conference, April 24-26, 2017, Royal Dublin Society, Dublin, Ireland 258637, Agricultural Economics Society.
  • Rizov, Marian & Davidova, Sophia & Bailey, Alastair, 2017. "Employment effects of CAP payments in the UK non-farm economy," Lincoln Economics and Finance Agecon Working Papers 268008, University of Lincoln, Lincoln International Business School.
  • Rizov, M. & Davidova, S. & Bailey, A., 2018. "Employment effects of CAP payments in the UK non-farm economy," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277741, International Association of Agricultural Economists.
• Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015. "Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information," Working Papers 1531, Oxford University Centre for Business Taxation.
  • Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2017. "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers 1713E, University of Ottawa, Department of Economics.
  • Boadway, Robin & Sato, Motohiro & Tremblay, Jean-FranÃgois, 2016. "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Queen's Economics Department Working Papers 274698, Queen's University - Department of Economics.
  • Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2016. "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers 1372, Queen's University, Department of Economics.
• Oliver Diez & Thomas Prosch & Emilio Larrode & Victoria Muerza & Luis Navarro-Elolala, "undated". "Proposal_of_a_new_approach_for_the_profit_split_method_and Costs_sharing_between_associated_enterprises_in_the_automotive_industry," Review of Socio - Economic Perspectives 201611, Reviewsep.
• Enzo Mignarri, 2016. "The application in Italy of the Directive on Tax informations exchange," BANCARIA, Bancaria Editrice, vol. 11, pages 57-64, November.
• Stoian Tanchev, 2016. "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
• Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri, 2016. "The tax burden on banks over the period 2006-2014," Questioni di Economia e Finanza (Occasional Papers) 314, Bank of Italy, Economic Research and International Relations Area.
• Steve Bond & Kyung Yeon Ham & Giorgia Maffini & Andrea Nobili & Giacomo Ricotti, 2016. "Regulation, tax and capital structure: evidence from administrative data on Italian banks," Questioni di Economia e Finanza (Occasional Papers) 361, Bank of Italy, Economic Research and International Relations Area.
• Leonardo Fabio Morales & Carlos Medina, 2017. "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2017), pages 75-124, November.
  • Leonardo Fabio Morales & Carlos Medina, 2016. "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Borradores de Economia 971, Banco de la Republica de Colombia.
  • Morales, Leonardo Fabio & Medina, Carlos, 2017. "Assessing the effect of payroll taxes on formal employment: the case of the 2012 tax reform in Colombia," LSE Research Online Documents on Economics 123170, London School of Economics and Political Science, LSE Library.
• Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016. "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 147-186, March.
  • Scott D Dyreng & Jeffrey L Hoopes & Jaron H Wilde, 2014. "Public pressure and corporate tax behaviour," Working Papers 1416, Oxford University Centre for Business Taxation.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2011. "Wages and International Tax Competition," Working Papers 1123, Oxford University Centre for Business Taxation.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
• Vimal Ranchhod & Arden Finn, 2016. "Estimating the Short Run Effects of South Africa's Employment Tax Incentive on Youth Employment Probabilities using A Difference-in-Differences Approach," South African Journal of Economics, Economic Society of South Africa, vol. 84(2), pages 199-216, June.
  • Vimal Ranchhod & Arden Finn, 2014. "Estimating the short run effects of South Africa's Employment Tax Incentive on youth employment probabilities using a difference-in-differences approach," SALDRU Working Papers 134, Southern Africa Labour and Development Research Unit, University of Cape Town.
• Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
  • Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
• Wu T.C. Michael, 2016. "Profit Tax Evasion under Wage Bargaining Structure," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 16(2), pages 817-834, June.
• Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
• Giorgia Maffini & Jing Xing & Michael P. Devereux, 2019. "The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 361-389, August.
  • Giorgia Maffini & Jing Xing & Michael P Devereux, 2016. "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers 1601, Oxford University Centre for Business Taxation.
• Irem Guceri, 2016. "Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes," Working Papers 1602, Oxford University Centre for Business Taxation.
• Dhammika Dharmapala, 2016. "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series 5864, CESifo.
  • Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
• Clément Malgouyres & Loriane Py, 2016. "Les dispositifs d’exonérations géographiquement ciblées bénéficient-ils aux résidents de ces zones ?. État des lieux de la littérature américaine et française," Revue économique, Presses de Sciences-Po, vol. 67(3), pages 581-614.
• Patrice Bougette & Christophe Charlier, 2016. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Revue économique, Presses de Sciences-Po, vol. 67(HS1), pages 185-199.
  • Patrice Bougette & Christophe Charlier, 2015. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," GREDEG Working Papers 2015-13, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Patrice Bougette & Christophe Charlier, 2016. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Post-Print halshs-01218692, HAL.
• Bruno Ducoudré & Éric Heyer & Mathieu Plane, 2016. "CICE et Pacte de responsabilité : une évaluation selon la position dans le cycle. Simulations ex ante a partir d’un modele macroeconomique," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(2), pages 5-42.
• Bown, Chad & Crowley, Meredith A., 2016. "The Empirical Landscape of Trade Policy," CEPR Discussion Papers 11216, C.E.P.R. Discussion Papers.
  • Chad P. Bown & Meredith Crowley, 2016. "The Empirical Landscape of Trade Policy," Cambridge Working Papers in Economics 1624, Faculty of Economics, University of Cambridge.
  • Bown,Chad P. & Crowley,Meredith A & Bown,Chad P. & Crowley,Meredith A, 2016. "The empirical landscape of trade policy," Policy Research Working Paper Series 7620, The World Bank.
• Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016. "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 5(2), pages 119-131.
• Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
• Adam Found & Peter Tomlinson, 2016. "The effect of business property and land transfer taxes on new investment," e-briefs 251, C.D. Howe Institute.
• Dechezlepretre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Reenen, John Van, 2016. "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," LSE Research Online Documents on Economics 66428, London School of Economics and Political Science, LSE Library.
  • Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016. "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," CEP Discussion Papers dp1413, Centre for Economic Performance, LSE.
• Overman, Henry & Einiö, Elias, 2016. "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," CEPR Discussion Papers 11112, C.E.P.R. Discussion Papers.
  • Elias Einiö & Henry G. Overman, 2016. "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," SERC Discussion Papers 0191, Centre for Economic Performance, LSE.
  • Einiö, Elias & Overman, Henry G., 2016. "The (displacement) effects of spatially targeted enterprise initiatives: evidence from UK LEGI," LSE Research Online Documents on Economics 66493, London School of Economics and Political Science, LSE Library.
  • Einiö, Elias & Overman, Henry, 2016. "The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI," Working Papers 71, VATT Institute for Economic Research.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers 16-007, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Martin Ruf & Ulrich Schreiber & Maximilian Todtenhaupt & Johannes Voget, 2016. "Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity," CESifo Working Paper Series 5738, CESifo.
  • Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics 16/03, Walter Eucken Institut e.V..
• Robert S. Chirinko & Daniel J. Wilson, 2023. "Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States," National Tax Journal, University of Chicago Press, vol. 76(3), pages 481-523.
  • Robert S. Chirinko & Daniel J. Wilson, 2016. "Job creation tax credits, fiscal foresight,and job growth: evidence from U.S. States," Working Papers 6, Department of the Treasury, Ministry of the Economy and of Finance.
  • Robert S. Chirinko & Daniel J. Wilson, 2016. "Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from U.S. States," CESifo Working Paper Series 5771, CESifo.
• Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
• Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," Discussion Papers in Economics 27745, University of Munich, Department of Economics.
  • Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
• Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
  • Dhammika Dharmapala, 2016. "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series 5864, CESifo.
• Céline Azémar & Dhammika Dharmapala, 2016. "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series 5874, CESifo.
• Caterina Liesegang & Marco Runkel, 2018. "Tax competition and fiscal equalization under corporate income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 311-324, April.
  • Caterina Liesegang & Marco Runkel, 2016. "Tax Competition and Fiscal Equalization under Corporate Income Taxation," CESifo Working Paper Series 6011, CESifo.
  • Liesegang, Caterina & Runkel, Marco, 2018. "Tax competition and fiscal equalization under corporate income taxation," Munich Reprints in Economics 62848, University of Munich, Department of Economics.
• Rainer Niemann & Caren Sureth-Sloane, 2016. "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?," CESifo Working Paper Series 6046, CESifo.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016. "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series 6098, CESifo.
• Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
  • Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016. "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series 6115, CESifo.
• Stimmelmayr, Michael & Liberini, Federica & Russo, Antonio, 2015. "The Role of Toeholds and Capital Gain Taxes for Corporate Acquisition Strategies," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112926, Verein für Socialpolitik / German Economic Association.
  • Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016. "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series 6151, CESifo.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
  • Janeba, Eckhard & Todtenhaupt, Maximilian, 2016. "Fiscal competition and public debt," ZEW Discussion Papers 16-013, ZEW - Leibniz Centre for European Economic Research.
  • Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Munich Reprints in Economics 62861, University of Munich, Department of Economics.
  • Eckhard Janeba & Maximilian Todtenhaupt, 2016. "Fiscal Competition and Public Debt," CESifo Working Paper Series 6155, CESifo.
• Eckhard Janeba, 2019. "Regulatory chill and the effect of investor state dispute settlements," Review of International Economics, Wiley Blackwell, vol. 27(4), pages 1172-1198, September.
  • Eckhard Janeba, 2016. "Regulatory Chill and the Effect of Investor State Dispute Settlements," CESifo Working Paper Series 6188, CESifo.
  • Janeba, Eckhard, 2017. "Regulatory Chill and the Effect of Investor State Dispute Settlements," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168255, Verein für Socialpolitik / German Economic Association.
• Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
• Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 155-170, March.
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• Rebel Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
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• Rebel A. Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
  • Rebel Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
• Inés Butler & Gabriela Galassi & Hernán Ruffo, 2016. "Public funding for startups in Argentina: an impact evaluation," Small Business Economics, Springer, vol. 46(2), pages 295-309, February.
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• Jahyun Koo, 2016. "Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 38(2), pages 21-44, May.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 10(3), pages 129-137, October.
• Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
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• Nuri BALTACI & Muhammet ÞAHÝN, 2016. "Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries," Turkish Economic Review, KSP Journals, vol. 3(4), pages 642-651, December.
• Tewodros Makonnen Gebrewolde & James Rockey, 2023. "The effectiveness of industrial policy in developing countries: causal evidence from Ethiopian manufacturing firms," Journal of Development Effectiveness, Taylor & Francis Journals, vol. 15(2), pages 196-222, April.
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• Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
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• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016. "Do tax Incentives for Research Increase Firm Innovation? An RD Design for R&D," NBER Working Papers 22405, National Bureau of Economic Research, Inc.
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• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020. "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
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• Sergio Galletta & Agustin Redonda, 2016. "Corporate Flat Tax Reforms and Businesses' Location Choices. Evidence from Switzerland," IdEP Economic Papers 1602, USI Università della Svizzera italiana.
• Hentze Tobias, 2016. "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 001-021, May.
• Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
• 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, vol. 13(2), pages 439-466, May.
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• Gholami, Ahmad & Abasinejad, Hossein, 2016. "Implementation of Value-Added Tax on Iran Banking Services: An Application of DSGE Model," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 11(3), pages 283-303, July.
• Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 125-157, June.
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• Tobias Lindhe & Jan Södersten, 2016. "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
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• Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
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• Carsen Jentsch & Kurt Graden Lunsford, 2016. "Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States," Working Papers (Old Series) 1619, Federal Reserve Bank of Cleveland.
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• Carlos Restrepo, 2016. "La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado Patterns in Neighboring Area," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(17), pages 30-56, Septiembr.
• DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016. "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers DP-2016-17, Economic Research Institute for ASEAN and East Asia (ERIA).
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• Adam, Stuart & Phillips, David & Roantree, Barra, 2019. "35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK," Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
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• Conor Clarke & Wojciech Kopczuk, 2017. "Business Income and Business Taxation in the United States since the 1950s," Tax Policy and the Economy, University of Chicago Press, vol. 31(1), pages 121-159.
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• Eric Zwick & James Mahon, 2017. "Tax Policy and Heterogeneous Investment Behavior," American Economic Review, American Economic Association, vol. 107(1), pages 217-248, January.
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• Aghion, Philippe & Akcigit, Ufuk & Cagé, Julia & Kerr, William R., 2016. "Taxation, corruption, and growth," European Economic Review, Elsevier, vol. 86(C), pages 24-51.
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• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2017. "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," The Review of Economics and Statistics, MIT Press, vol. 99(5), pages 926-943, December.
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• Jaakkola, Niko & Spiro, Daniel & van Benthem, Arthur A., 2019. "Finders, keepers?," Journal of Public Economics, Elsevier, vol. 169(C), pages 17-33.
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• Conor Clarke & Wojciech Kopczuk, 2017. "Business Income and Business Taxation in the United States since the 1950s," Tax Policy and the Economy, University of Chicago Press, vol. 31(1), pages 121-159.
  • Conor Clarke & Wojciech Kopczuk, 2016. "Business Income and Business Taxation in the United States since the 1950s," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 121-159, National Bureau of Economic Research, Inc.
  • Conor Clarke & Wojciech Kopczuk, 2016. "Business Income and Business Taxation in the United States Since the 1950s," NBER Working Papers 22778, National Bureau of Economic Research, Inc.
• Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
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• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
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• Rao, M. Govinda, 2016. "Tyranny of the Status Quo: The Challenges of Reforming the Indian Tax System," India Policy Forum, National Council of Applied Economic Research, vol. 12(1), pages 47-101.
• Lykova, L., 2016. "Tax Policy of Russia under the Crisis Conditions," Journal of the New Economic Association, New Economic Association, vol. 29(1), pages 186-192.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016. "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 11-19.
• Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
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• Rao, R. Kavita & Tandon, Suranjali & Mukherjee, Sacchidananda, 2016. "Corporate Tax: A brief assessment of some exemptions," Working Papers 16/165, National Institute of Public Finance and Policy.
• Tax Research Team, 2016. "Demonetisation: Impact on the Economy," Working Papers 16/182, National Institute of Public Finance and Policy.
• Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 643-676, September.
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• David Carey & John Lester & Isabelle Luong, 2016. "Boosting productivity through greater small business dynamism in Canada," OECD Economics Department Working Papers 1314, OECD Publishing.
• David Carey & John Lester & Isabelle Luong, 2016. "Augmenter la productivité en favorisant le dynamisme des petites entreprises au Canada," OECD Economics Department Working Papers 1314, OECD Publishing.
• Jaakkola, Niko & Spiro, Daniel & van Benthem, Arthur A., 2019. "Finders, keepers?," Journal of Public Economics, Elsevier, vol. 169(C), pages 17-33.
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  • Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," Working Papers 201702, Oslo Metropolitan University, Oslo Business School.
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• Beáta Blechová, 2016. "The competition analysis in the field of corporate income tax in the EU," Working Papers 0028, Silesian University, School of Business Administration.
• Michele Bernini & Tania Treibich, 2016. "Killing a second bird with one stone? Promoting firm capital growth and exports through tax policy," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 25(5), pages 829-845.
• Sergio Afcha & Jose García-Quevedo, 2016. "The impact of R&D subsidies on R&D employment composition," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 25(6), pages 955-975.
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• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
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• Junichi Nishimura & Hiroyuki Okamuro, 2016. "Knowledge and rent spillovers through government-sponsored R&D consortia," Science and Public Policy, Oxford University Press, vol. 43(2), pages 207-225.
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• Sergiu-Bogdan Constantin, 2016. "Tax Havens in the Offshore World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 487-491, July.
• Chris Murphy, 2016. "The effects on consumer welfare of a corporate tax cut," Departmental Working Papers 2016-10, The Australian National University, Arndt-Corden Department of Economics.
• Adam A. Ambroziak, 2016. "Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts," Oeconomia Copernicana, Institute of Economic Research, vol. 7(2), pages 245-267, June.
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• Ayan, Davut, 2016. "The Labor Market Impact of the VOW Act on The U.S. Veterans: Evidence from the Current Population Survey," MPRA Paper 117386, University Library of Munich, Germany, revised Jun 2021.
• Peña, Guillermo, 2016. "The determinants of banking crises: Further evidence," MPRA Paper 70093, University Library of Munich, Germany.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Explaining Corporate Effective Tax Rates Before and During the Financial Crisis: Evidence from Greece," MPRA Paper 73787, University Library of Munich, Germany.
• Jaelani, Aan, 2016. "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper 74003, University Library of Munich, Germany, revised 12 Sep 2016.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece," MPRA Paper 75736, University Library of Munich, Germany.
• Clarete, Ramon, 2016. "The Value Added Tax and Red Tape: What Contributes More to Electricity Tariffs in the Philippines," MPRA Paper 87727, University Library of Munich, Germany.
• Pal, Rupayan & Sharma, Ajay, 2016. "Competition for Foreign Capital under Asymmetric Revenue-Orientation," Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 51(1), pages 105-116.
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• Kaushal Kishore, 2016. "Are Preferential Tax Holidays Dynamic Inconsistent?," Working Papers 201630, University of Pretoria, Department of Economics.
• Kaushal Kishore, 2016. "Dynamic Inconsistency, Falling Cost of Capital Relocation and Preferential Taxation of Foreign Capital," Working Papers 201633, University of Pretoria, Department of Economics.
• Kaushal Kishore, 2016. "Dynamic Tax Competition, Home Bias and the Gain from Non-preferential Agreements," Working Papers 201676, University of Pretoria, Department of Economics.
• Kaushal Kishore, 2016. "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers 201684, University of Pretoria, Department of Economics.
• Lenka Miltáková & Jana Stavjaňová, 2016. "Disproportion in Taxation of Tobacco Products in the Czech Republic and Selected Neighbouring Countries [Nepoměr zdanění tabákových výrobků v ČR a vybraných okolních zemích]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(3), pages 35-52.
• Michal Kolář, 2016. "Overview of Safe Harbour Approaches in Transfer Pricing," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(4).
• Petr Svoboda, 2016. "Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 65-75.
• Markéta Šeligová, 2016. "The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 53-67.
• Nikola Šimková, 2016. "Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky [Effective Average Tax Rate of Capital Applied to the Slovak Conditions]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(1), pages 51-64.
• Athiphat Muthitacharoen, 2016. "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers 21, Puey Ungphakorn Institute for Economic Research.
• Athiphat Muthitacharoen, 2016. "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers 21., Puey Ungphakorn Institute for Economic Research, revised Mar 2016.
• Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015. "Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information," Working Papers 1531, Oxford University Centre for Business Taxation.
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• Maximilian v. Ehrlich & Tobias Seidel, 2018. "The Persistent Effects of Place-Based Policy: Evidence from the West-German Zonenrandgebiet," American Economic Journal: Economic Policy, American Economic Association, vol. 10(4), pages 344-374, November.
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• Yicheng Wang, 2017. "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 19-39, October.
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• Laurent Cavenaile & Pau Roldan-Blanco, 2021. "Advertising, Innovation, and Economic Growth," American Economic Journal: Macroeconomics, American Economic Association, vol. 13(3), pages 251-303, July.
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• Kuusi, Tero & Pajarinen, Mika & Rouvinen, Petri & Valkonen, Tarmo, 2016. "A Study on the Finnish R&D Tax Credit of the Years 2013–2014," ETLA Reports 51, The Research Institute of the Finnish Economy.
• Kang, Duyong, 2016. "‘Smart’ Employment Policy: The Tradable-Credits Approach to Full-Employment Targeting," Occasional Papers 16/2, Korea Institute for Industrial Economics and Trade.
• Hendrik Jungmann & Simon Loretz, 2019. "On the measurement of investment types: Heterogeneity in corporate tax elasticities," The World Economy, Wiley Blackwell, vol. 42(2), pages 478-508, February.
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• Pogorletskiy, Alexander (Погорлецкий, Александр), 2016. "Changes in Beer Excise Tax Levying: Consequences for Budget and Regional Development (Case of St.Petersburg) [Изменения Во Взимании Акцизов На Пиво: Последствия Для Бюджета И Развития Региона (На П," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 4, pages 115-130, August.
• Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU), 2016. "Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(2), pages 203-216, December.
• Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 643-676, September.
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• Gaurav Singh Chauhan, 2016. "Reconciling Theory and Evidences for Corporate Financing in India," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(3), pages 295-309, December.
• Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, Southern Economic Association, vol. 83(2), pages 437-463, October.
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• Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
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• Tewodros Makonnen Gebrewolde & James Rockey, 2023. "The effectiveness of industrial policy in developing countries: causal evidence from Ethiopian manufacturing firms," Journal of Development Effectiveness, Taylor & Francis Journals, vol. 15(2), pages 196-222, April.
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• Fatih Cemil ÖZBUĞDAY & Erik BROUWER, 2016. "Measuring the Extent of European State Aid Control: An Econometric Analysis of the European Commission Decisions," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
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• Daniel Gama e Colombo, 2016. "Impact Assessment of Tax Incentives to Foster Industrial Innovation in Brazil: The Case of Law 11,196/05," Working Papers, Department of Economics 2016_30, University of São Paulo (FEA-USP).
• Aghion, Philippe & Akcigit, Ufuk & Cagé, Julia & Kerr, William R., 2016. "Taxation, corruption, and growth," European Economic Review, Elsevier, vol. 86(C), pages 24-51.
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• Marco Cosconati & Alessandro Sembenelli, 2016. "Firm Subsidies and the Innovation Output: What Can We Learn by Looking at Multiple Investment Inputs?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 2(1), pages 31-55, March.
• Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.
• Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
• Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016. "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, vol. 21(2), pages 672-710, June.
• José A. Clemente-Almendros & Francisco Sogorb-Mira, 2016. "The effect of taxes on the debt policy of spanish listed companies," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 7(3), pages 359-391, August.
• Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
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• Wolfram Scheffler & Manuela Herttrich, 2016. "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen [European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 106-113, February.
• Wolfram Scheffler & Manuela Herttrich, 2016. "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 106-113, February.
• Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? [Abolition of the Withholding Tax — Fairer and Systematically More Consistent?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
  • Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2016. "Dynamic elasticities of tax revenue: evidence from the Czech Republic," Applied Economics, Taylor & Francis Journals, vol. 48(60), pages 5866-5881, December.
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• Deloitte, 2016. "Study on comparable data used for transfer pricing in the EU," Taxation Studies 0070, Directorate General Taxation and Customs Union, European Commission.
• Deloitte, 2016. "Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU," Taxation Studies 0071, Directorate General Taxation and Customs Union, European Commission.
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• Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
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• Felipe Berrutti, 2016. "Subsidios a la oferta y decisiones de localización: El caso de la Ley de Vivienda de Interés Social," Documentos de Investigación Estudiantil (students working papers) 16-02, Instituto de Economía - IECON.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
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• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
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• Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
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• Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano & Benhassine,Najy & Mckenzie,David J. & Pouliquen,Victor Maurice Joseph & Santini,Massimiliano, 2016. "Can enhancing the benefits of formalization induce informal firms to become formal ? experimental evidence from Benin," Policy Research Working Paper Series 7900, The World Bank.
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• Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
  • Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers 1615, Tulane University, Department of Economics.
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• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers 16-007, ZEW - Leibniz Centre for European Economic Research.
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• Rechbauer, Martina, 2016. "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research 201, arqus - Arbeitskreis Quantitative Steuerlehre.
• Renz, André, 2016. "Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen," arqus Discussion Papers in Quantitative Tax Research 202, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hegemann, Annika, 2016. "Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?," arqus Discussion Papers in Quantitative Tax Research 203, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander, 2016. "Corporate tax minimization and stock price reactions," arqus Discussion Papers in Quantitative Tax Research 204, arqus - Arbeitskreis Quantitative Steuerlehre.
• Niemann, Rainer & Sureth, Caren, 2016. "Does capital tax uncertainty delay irreversible risky investment?," arqus Discussion Papers in Quantitative Tax Research 209, arqus - Arbeitskreis Quantitative Steuerlehre.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016. "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research 210, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
• Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
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• Castillo Murciego, Ángela & López-Laborda, Julio, 2017. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-47.
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• Hentze, Tobias, 2016. "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 43(3), pages 3-19.
• Koo, Ja Hyun, 2016. "Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?," KDI Journal of Economic Policy, Korea Development Institute (KDI), vol. 38(2), pages 21-44.
• Melle, Marco Cataldo, 2016. "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim 158, Pforzheim University.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
  • Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.
  • Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change 145477, Verein für Socialpolitik / German Economic Association.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
• Berger, Melissa & Misch, Florian & Voget, Johannes, 2016. "Becoming an Entrepreneur - The Role of Profit Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145559, Verein für Socialpolitik / German Economic Association.
• Langenmayr, Dominika Irma & Martin, Simmler, 2016. "Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145568, Verein für Socialpolitik / German Economic Association.
  • Dominika Langenmayr & Martin Simmler, 2017. "Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms," CESifo Working Paper Series 6827, CESifo.
• Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
• Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
• von Schwerin, Axel & Buettner, Thiess, 2016. "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change 145642, Verein für Socialpolitik / German Economic Association.
• Hopp, Daniel & Kriebel, Michael, 2016. "The political economy of interregional competition for firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145693, Verein für Socialpolitik / German Economic Association.
• aus dem Moore, Nils, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 531, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • aus dem Moore, Nils, 2016. "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," VfS Annual Conference 2016 (Augsburg): Demographic Change 145717, Verein für Socialpolitik / German Economic Association.
• Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics 16/03, Walter Eucken Institut e.V..
  • Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers 16-007, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Martin Ruf & Ulrich Schreiber & Maximilian Todtenhaupt & Johannes Voget, 2016. "Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity," CESifo Working Paper Series 5738, CESifo.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.
• Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
  • Eckhard Janeba & Maximilian Todtenhaupt, 2016. "Fiscal Competition and Public Debt," CESifo Working Paper Series 6155, CESifo.
  • Janeba, Eckhard & Todtenhaupt, Maximilian, 2016. "Fiscal competition and public debt," ZEW Discussion Papers 16-013, ZEW - Leibniz Centre for European Economic Research.
  • Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Munich Reprints in Economics 62861, University of Munich, Department of Economics.
• Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Leibniz Centre for European Economic Research.
• Paul Hünermund & Dirk Czarnitzki, 2016. "Estimating the local average treatment effect of R&D subsidies in a pan-European program," Working Papers of Department of Management, Strategy and Innovation, Leuven 541177, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
  • Hünermund, Paul & Czarnitzki, Dirk, 2016. "Estimating the local average treatment effect of R&D subsidies in a pan-European program," ZEW Discussion Papers 16-039, ZEW - Leibniz Centre for European Economic Research.
• Asatryan, Zareh & Peichl, Andreas, 2016. "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers 16-065, ZEW - Leibniz Centre for European Economic Research.
  • Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
• Schwab, Thomas & Todtenhaupt, Maximilian, 2016. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers 16-073, ZEW - Leibniz Centre for European Economic Research.
  • Schwab, Thomas & Todtenhaupt, Maximilian, 2017. "Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168148, Verein für Socialpolitik / German Economic Association.
  • Thomas Schwab & Maximilian Todtenhaupt, 2017. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers 2017/15, Institut d'Economia de Barcelona (IEB).

2015

• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
  • Haufler, Andreas & Lülfesmann, Christoph, 2012. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62082, Verein für Socialpolitik / German Economic Association.
  • Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Munich Reprints in Economics 27272, University of Munich, Department of Economics.
  • Haufler, Andreas & Lülfesmann, Christoph, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics 14358, University of Munich, Department of Economics.
  • Andreas Haufler & Christoph Lülfesmann, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," CESifo Working Paper Series 4076, CESifo Group Munich.
  • Andreas Hau fler & Christoph Lulfesmann, 2013. "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers 1321, Oxford University Centre for Business Taxation.
• Andreas Haufler & Dominika Langenmayr, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(2), pages 57-62, August.
  • Haufler, Andreas & Langenmayr, Dominika, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," Munich Reprints in Economics 27299, University of Munich, Department of Economics.
• Alalade S. Yimka & Agbatogun Taofeek & Cole Abimbola & Adekunle Olusegun, 2015. "Credit Risk Management and Financial Performance of Selected Commercial Banks in Nigeria," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 3(1), pages 1-11, February.
• Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2015. "Fiscal Reform and the Tax Burden of State-Owned Enterprise in China," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 3(1), pages 35-50, February.
• Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
  • Patrice Pieretti & Giuseppe Pulina, 2015. "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series 15-03, Department of Economics at the University of Luxembourg.
• Pieretti, Patrice & Pulina, Giuseppe, 2020. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," Economic Modelling, Elsevier, vol. 93(C), pages 717-727.
  • Patrice Pieretti & Giuseppe Pulina, 2015. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series 15-13, Department of Economics at the University of Luxembourg.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
  • Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series 1402, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2017.
  • Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG 1506, Dipartimento di Economia e Finanza, LUISS Guido Carli.
  • Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015. "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers 10711, C.E.P.R. Discussion Papers.
  • Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014. "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers 369, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Sep 2017.
  • Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015. "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series 517, Center for Financial Studies (CFS).
  • Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014. "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics 119027, London School of Economics and Political Science, LSE Library.
• Enid Slack & Richard M. Bird, 2015. "How to Reform the Property Tax: Lessons from around the World," IMFG Papers 21, University of Toronto, Institute on Municipal Finance and Governance.
• Leon Bettendorf & Sijbren Cnossen, 2015. "The Long Shadow of the European VAT, Exemplified by the Dutch Experience," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 118-139, March.
• Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  • Simon Loretz & Socrates Mokkas, 2011. "Evidence for profit shifting with tax sensitive capital stocks," Working Papers 1116, Oxford University Centre for Business Taxation.
  • Loretz, Simon & Mokkas, Socrates, 2013. "Evidence for profit shifting with tax sensitive capital stocks," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79847, Verein für Socialpolitik / German Economic Association.
• Federico Revelli, 2015. "Tax Mandates and Factor Input Use: Theory and Evidence from Italy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 328-359, September.
• Alessandro Santoro, 2015. "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers 308, University of Milano-Bicocca, Department of Economics, revised Sep 2015.
• Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015. "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(2), pages 333-360, March.
• Renate Buijze & Christoph Engel & Sigrid Hemels, 2015. "Insuring Your Donation – An Experiment," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_16, Max Planck Institute for Research on Collective Goods, revised Jul 2016.
• de Mooij, Ruud & Nicodème, Gaëtan (ed.), 2015. "Taxation and Regulation of the Financial Sector," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262027976, December.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2017. "The effects of special economic zones on employment and investment: a spatial panel modeling perspective," Journal of Economic Geography, Oxford University Press, vol. 17(3), pages 571-605.
  • Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2015. "The effects of special economic zones on employment and investment: spatial panel modelling perspective," NBP Working Papers 208, Narodowy Bank Polski.
• Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," American Economic Review, American Economic Association, vol. 105(12), pages 3531-3563, December.
  • Danny Yagan, 2013. "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut," Working Papers 1322, Oxford University Centre for Business Taxation.
  • Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers 21003, National Bureau of Economic Research, Inc.
• Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016. "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
  • Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015. "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers 21088, National Bureau of Economic Research, Inc.
• Jamal Ibrahim Haidar & Takeo Hoshi, "undated". "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," Working Paper 316046, Harvard University OpenScholar.
  • Jamal I. Haidar & Takeo Hoshi, 2015. "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," NBER Working Papers 21507, National Bureau of Economic Research, Inc.
  • Haidar, Jamal & Hoshi, Takeo, 2015. "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," MPRA Paper 119839, University Library of Munich, Germany.
• Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
• Richard G. Newell & Daniel Raimi, 2015. "Shale Public Finance: Local Government Revenues and Costs Associated with Oil and Gas Development," NBER Working Papers 21542, National Bureau of Economic Research, Inc.
• Richard G. Newell & Daniel Raimi, 2015. "Oil and Gas Revenue Allocation to Local Governments in Eight States," NBER Working Papers 21615, National Bureau of Economic Research, Inc.
• Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2016. "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 91-128.
  • Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2014. "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," NBER Chapters, in: Tax Policy and the Economy, Volume 30, pages 91-128, National Bureau of Economic Research, Inc.
  • Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2015. "Business in the United States: Who Owns it and How Much Tax Do They Pay?," NBER Working Papers 21651, National Bureau of Economic Research, Inc.
• Hasegawa, Makoto & Kiyota, Kozo, 2017. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, vol. 153(C), pages 92-110.
  • Makoto HASEGAWA & Kozo KIYOTA, 2013. "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan," Discussion papers 13047, Research Institute of Economy, Trade and Industry (RIETI).
  • Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.
  • Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series 2015-008, Institute for Economics Studies, Keio University.
• Sacchidananda Mukherjee, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers id:7532, eSocialSciences.
  • Mukherjee, Sacchidananda, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers 15/154, National Institute of Public Finance and Policy.
• Q. Lafféter & M. Pak, 2015. "Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France," Documents de Travail de l'Insee - INSEE Working Papers g2015-08, Institut National de la Statistique et des Etudes Economiques.
• V. Dortet-Bernadet & M. Sicsic, 2015. "The effect of public support on R&D employment in small firms," Documents de Travail de l'Insee - INSEE Working Papers g2015-11, Institut National de la Statistique et des Etudes Economiques.
• M. Poulhès, 2015. "Are Enterprise Zones Benefits Capitalized into Commercial Property Values? The French case," Documents de Travail de l'Insee - INSEE Working Papers g2015-13, Institut National de la Statistique et des Etudes Economiques.
• Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 653-680, September.
  • Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series 5350, CESifo.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015. "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(4), pages 1047-1072, December.
  • Bradley, Sebastien & Dauchy, Estelle & Robinson, Leslie, 2015. "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series 2015-1, LeBow College of Business, Drexel University.
• Philip Hemmings & Annamaria Tuske, 2015. "Improving Taxes and Transfers in Australia," OECD Economics Department Working Papers 1199, OECD Publishing.
• Christian Daude & Sarah Perret & Bert Brys, 2015. "Making Colombia's Tax Policy More Efficient, Fair and Green," OECD Economics Department Working Papers 1234, OECD Publishing.
• Eckhard Wurzel & Damien Azzopardi, 2015. "Luxembourg - addressing new challenges in a major financial sector," OECD Economics Department Working Papers 1239, OECD Publishing.
• Christine Lewis & Theresa Alton, 2015. "How can South Africa's tax system meet revenue raising challenges?," OECD Economics Department Working Papers 1276, OECD Publishing.
• Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
• Nicu Popa & Adriana Florina Popa, 2015. "The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 539-545, May.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2015. "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, vol. 10(4), pages 253-271, January.
  • Guziejewska, Beata & Grabowski, Wojciech & Bryndziak, Szymon, 2014. "Tax competition strategies in corporate income tax - the case of EU countries," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 10(4), pages 1-19.
• Anna Leszczylowska, 2015. "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, vol. 11(1), pages 14-27, April.
• Michal Soliwoda, 2015. "What determines investment rate of Polish large-sized farms?," Business and Economic Horizons (BEH), Prague Development Center, vol. 11(3), pages 183-194, October.
• Adam A. Ambroziak, 2016. "Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts," Oeconomia Copernicana, Institute of Economic Research, vol. 7(2), pages 245-267, June.
  • Adam A. Ambroziak, 2015. "Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts," Working Papers 38/2015, Institute of Economic Research, revised Apr 2015.
• Cizkowicz, Piotr & Cizkowicz-Pekala, Magda & Pekala, Piotr & Rzonca, Andrzej, 2015. "The Effects of Polish Special Economic Zones on Employment and Investment: Spatial Panel Modelling Perspective," MPRA Paper 63176, University Library of Munich, Germany.
• Martina Lawless & Daire McCoy & Edgar L. W. Morgenroth & Conor M. O”Toole, 2018. "Corporate tax and location choice for multinational firms," Applied Economics, Taylor & Francis Journals, vol. 50(26), pages 2920-2931, June.
  • Lawless, Martina & McCoy, Daire & Morgenroth, Edgar & O'Toole, Conor, 2015. "Corporate Tax and Location Choice for Multinational Firms," MPRA Paper 64769, University Library of Munich, Germany.
  • Lawless, Martina & McCoy, Daire & Morgenroth, Edgar L. W. & O’Toole, Conor M., 2018. "Corporate tax and location choice for multinational firms," LSE Research Online Documents on Economics 85973, London School of Economics and Political Science, LSE Library.
• Driver, Ciaran, 2015. "Advertising’s Elusive Economic Rationale: is there a case for limiting tax relief?," MPRA Paper 68790, University Library of Munich, Germany.
• Antonescu, Mihail & Antonescu, Ligia, 2015. "Representative offices of foreign companies in Romania," MPRA Paper 69947, University Library of Munich, Germany.
• Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
• Bulana, Oleksandra, 2015. "Transfer pricing and customs valuation: key differences and mitigation of potential risks," MPRA Paper 72576, University Library of Munich, Germany.
• Sanchez, Gonzalo E, 2015. "The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence," MPRA Paper 94949, University Library of Munich, Germany.
• Petr Janský, 2015. "Indicators of Taxation of Multinational Enterprises in the Czech Republic [Ukazatele zdanění mezinárodních společností v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 24-38.
• Veronika Solilová & Danuše Nerudová, 2015. "Sixth Method as a Simplified Measurement for SMEs?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(3), pages 45-61.
• Jan Svitlík, 2015. "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 5-18.
• Anna Leszczyłowska, 2015. "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 19-31.
• Danuše Nerudová & Veronika Solilová, 2015. "The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2015(6), pages 621-637.
• Danuše Nerudová & Veronika Solilová, 2015. "Kvantifikace dopadů zavedení společného konsolidovaného základu daně v Evropské unii do celkového základu daně korporací vykazovaného v České republice [Quantification of the Impact on the Total Co," Politická ekonomie, Prague University of Economics and Business, vol. 2015(4), pages 456-473.
• Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
  • Stefanie Stantcheva, 2015. "Optimal Taxation and R&D Policies," 2015 Meeting Papers 1533, Society for Economic Dynamics.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," Working Papers 2016-031, Human Capital and Economic Opportunity Working Group.
  • Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016. "Optimal Taxation and R&D Policies," CEPR Discussion Papers 11682, C.E.P.R. Discussion Papers.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," NBER Working Papers 22908, National Bureau of Economic Research, Inc.
• Sedjo, Roger A. & Sohngen, Brent, 2015. "The Effects of a Federal Tax Reform on the US Timber Sector," RFF Working Paper Series dp-15-37, Resources for the Future.
• Lomivorotov, Rodion, 2015. "Bayesian estimation of monetary policy in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 41-63.
• Balashova, Svetlana, 2015. "The impact of public R&D policy on business-funded R&D (case of OECD countries)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 64-82.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015. "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(4), pages 1047-1072, December.
  • Bradley, Sebastien & Dauchy, Estelle & Robinson, Leslie, 2015. "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series 2015-1, LeBow College of Business, Drexel University.
• Erik Kubicka & Andrej Piovarci & Jozer Simuth & Vladimir Dubrovskiy, 2015. "Transfer of Know-how for Small and Mid-size Businesses in Georgia, Moldova and Ukraine White Paper: Ukraine," CASE Network Reports 0121, CASE-Center for Social and Economic Research.
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• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
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• Neumark, David & Simpson, Helen, 2015. "Place-Based Policies," Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1197-1287, Elsevier.
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• Montmartin, Benjamin & Herrera, Marcos, 2015. "Internal and external effects of R&D subsidies and fiscal incentives: Empirical evidence using spatial dynamic panel models," Research Policy, Elsevier, vol. 44(5), pages 1065-1079.
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• Isabel Busom & Beatriz Corchuelo & Ester Martínez-Ros, 2015. "¿Todos los caminos llevan a Roma? Incentivos fiscales, ayudas directas y la inversión empresarial en I+D," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 88(02), pages 262-281.
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• Mukherjee, Sacchidananda, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers 15/154, National Institute of Public Finance and Policy.
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• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
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  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
  • Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
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  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
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• Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
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• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
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• Benjamin Montmartin & Marcos Herrera & Nadine Massard, 2015. "R&D Policies in France: New Evidence from a NUTS3 Spatial Analysis," GREDEG Working Papers 2015-26, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
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• Patrice Bougette & Christophe Charlier, 2016. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Revue économique, Presses de Sciences-Po, vol. 67(HS1), pages 185-199.
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• Montmartin, B. & Herrera, M. & Massard, N., 2015. "R&D policies in France: New evidence from a NUTS3 spatial analysis," Working Papers 2015-11, Grenoble Applied Economics Laboratory (GAEL).
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• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
  • Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
• Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
• Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
  • Bertrand Laporte & Céline de Quatrebarbes, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Post-Print hal-02137558, HAL.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
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  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
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  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
• Patrice Bougette & Christophe Charlier, 2016. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Revue économique, Presses de Sciences-Po, vol. 67(HS1), pages 185-199.
  • Patrice Bougette & Christophe Charlier, 2015. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," GREDEG Working Papers 2015-13, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Patrice Bougette & Christophe Charlier, 2016. "La difficile conciliation entre politique de concurrence et politique industrielle : le soutien aux énergies renouvelables," Post-Print halshs-01218692, HAL.
• Bertrand Laporte & Céline De Quatrebarbes, 2015. "What do we know about the sharing of mineral resources rent in Africa?," Post-Print halshs-01225791, HAL.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE - Labex "OSE-Ouvrir la Science Economique" halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint) halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
  • Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
• Wagener, Andreas & Zenker, Juliane, 2015. "Stochastic Transfers, Risky Investment and Incomes: Evidence from an Income Guarantee Program in Thailand," Hannover Economic Papers (HEP) dp-562, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
• Karoly Attila Soos, 2015. "Geographical and Sectorial Concentration in Czech, Hungarian and Slovak exports," CERS-IE WORKING PAPERS 1548, Institute of Economics, Centre for Economic and Regional Studies.
• Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers 2015:24, Lund University, Department of Economics.
  • Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series 1081, Research Institute of Industrial Economics.
• Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
  • Henrekson, Magnus & Sanandaji, Tino, 2015. "Owner-Level Taxes and Business Activity," Working Paper Series 1086, Research Institute of Industrial Economics, revised 19 Feb 2016.
• Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series 1081, Research Institute of Industrial Economics.
  • Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers 2015:24, Lund University, Department of Economics.
• Guttorm Schjelderup, 2016. "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 168-189, February.
  • Guttorm Schjelderup, 2015. "Secrecy Jurisdictions," CESifo Working Paper Series 5239, CESifo.
  • Schjelderup, Guttorm, 2015. "Secrecy Jurisdictions," Discussion Papers 2015/12, Norwegian School of Economics, Department of Business and Management Science.
• Thomas Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "The Effect of Tax Havens on Host Country Welfare," CESifo Working Paper Series 5314, CESifo.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "The Effect of Tax Havens on Host Country Welfare," Discussion Papers 2015/19, Norwegian School of Economics, Department of Business and Management Science.
• Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo.
  • Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015. "Income Shifting under Losses," Discussion Papers 2015/21, Norwegian School of Economics, Department of Business and Management Science.
  • Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
• Guttorm Schjelderup, 2016. "The Tax Sensitivity of Debt in Multinationals: A Review," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(1), pages 109-121, February.
  • Guttorm Schjelderup, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," CESifo Working Paper Series 5590, CESifo.
  • Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
• Ciccone, Alice, 2015. "Environmental Effects of a Vehicle Tax Reform: Empirical Evidence from Norway," Memorandum 03/2015, Oslo University, Department of Economics.
• Engström, Per & Hagen, Johannes, 2017. "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, vol. 92(C), pages 92-109.
  • Engström, Per & Hagen, Johannes, 2015. "Income underreporting among the self-employed: a permanent income approach," Working Paper Series, Center for Fiscal Studies 2015:2, Uppsala University, Department of Economics.
• Wooton, Ian & Desbordes, Rodolphe & Azémar, Céline, 2015. "Country Size and Corporate Tax Rate: Rationale and Empirics," CEPR Discussion Papers 10800, C.E.P.R. Discussion Papers.
  • Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2015. "Country Size and Corporate Tax Rate : Rationale and Empirics," Discussion paper series HIAS-E-11, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
• Moczall, Andreas, 2015. "The effect of hiring subsidies on regular wages," IAB-Discussion Paper 201501, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
• Yuriy Voloshyn, 2015. "Mechanism of Transfer Pricing Tax Control in Agro-Industrial Complex," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 75-79, September.
• Olena Nepochatenko & Petro Borovyk & Volodymyr Leleka, 2015. "Problems of Preferential Regime of Agricultural Business Direct Taxation in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 112-117, December.
• Giovanna Nicodano & Luca Regis, 2015. "Ownership, Taxes and Default," Working Papers 7/2015, IMT School for Advanced Studies Lucca, revised Jul 2015.
• Damy Colon & Dirk Swagerman, 2015. "Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 93-101.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2016. "When it comes to container port efficiency, are all developing regions equal?," Transportation Research Part A: Policy and Practice, Elsevier, vol. 86(C), pages 56-77.
  • Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015. "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers) 6788, Inter-American Development Bank.
• Garsous, Grégoire & Corderi, David & Velasco, Mercedes, 2015. "Tax Incentives and Job Creation in the Tourism Industry of Brazil," IDB Publications (Working Papers) 7324, Inter-American Development Bank.
  • Grégoire Garsous & David Corderi & Mercedes Velasco & Andrea Colombo, 2016. "Tax Incentives and Job Creation in the Tourism Industry of Brazil," Working Papers ECARES ECARES 2016-07, ULB -- Universite Libre de Bruxelles.
• Grégoire Garsous & David Corderi & Mercedes Velasco, 2015. "Tax Incentives and Job Creation in the Tourism Industry of Brazil," IDB Publications (Working Papers) 91996, Inter-American Development Bank.
• Manzano, Osmel & Auguste, Sebastián & Alfaro, Laura & Artana, Daniel & Taylhardat, Adolfo & Cuevas, Mario & Porto, Luis, 2015. "Partners or Creditors? Attracting Foreign Investment and Productive Development to Central America and Dominican Republic," IDB Publications (Books), Inter-American Development Bank, number 6820.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015. "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015. "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883.
• Osmel Manzano & Sebastián Auguste & Laura Alfaro & Daniel Artana & Adolfo Taylhardat & Mario Cuevas & Luis Porto, 2015. "Partners or Creditors? Attracting Foreign Investment and Productive Development to Central America and Dominican Republic," IDB Publications (Books), Inter-American Development Bank, number 88273 edited by Sebastián Auguste & Mario Cuevas & Osmel Manzano, February.
• Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián, 2015. "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 88387 edited by Vicente Fretes Cibils & Teresa Ter-Minassian, February.
• Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián, 2015. "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 88858 edited by Vicente Fretes Cibils & Teresa Ter-Minassian, February.
• Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
  • Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What Do We Know about Mineral Resource Rent Sharing in Africa?," Working Papers 11199, Institute of Development Studies, International Centre for Tax and Development.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
  • Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
  • Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
  • Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
  • Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Paper Series in Economics 32/2014, Norwegian School of Economics, Department of Economics.
  • Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
  • Schindler, Dirk & Brekke, Kurt & Pires, Armando & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100486, Verein für Socialpolitik / German Economic Association.
  • Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo.
  • Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
• Lazar Maria-Isadora & Grigore Victor, 2015. "Romania’s fiscal competitiveness in European context," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 2.
• Trandafir Adina, 2015. "The impact of fiscal policy in direct taxation field on private business environment in Romania," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
  • Ernesto Crivelli & Ruud A. de Mooij & Michael Keen, 2015. "Base Erosion, Profit Shifting and Developing Countries," IMF Working Papers 15/118, International Monetary Fund.
• Dora Benedek & Ruud A. de Mooij & Philippe Wingender, 2015. "Estimating VAT Pass Through," IMF Working Papers 15/214, International Monetary Fund.
• Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
  • Ernesto Crivelli & Ruud A. de Mooij & Mr. Michael Keen, 2015. "Base Erosion, Profit Shifting and Developing Countries," IMF Working Papers 2015/118, International Monetary Fund.
• Dora Benedek & Ruud A. De Mooij & Michael Keen & Philippe Wingender, 2015. "Estimating VAT Pass Through," CESifo Working Paper Series 5531, CESifo.
  • Ms. Dora Benedek & Ruud A. de Mooij & Mr. Philippe Wingender, 2015. "Estimating VAT Pass Through," IMF Working Papers 2015/214, International Monetary Fund.
• Sandro Montresor & Francesco Quatraro, 2015. "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation 2015-05, Joint Research Centre.
• Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
  • Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers 57, Directorate General Taxation and Customs Union, European Commission.
  • Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
  • Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent boxes design, patents, location and local R&D," Working Papers 1518, Oxford University Centre for Business Taxation.
  • Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
  • Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
  • Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio, 2015. "Patent Boxes Design, Patents Location and Local R&D," CEPR Discussion Papers 10679, C.E.P.R. Discussion Papers.
• Luigi Bernardi, 2015. "Internet and taxation in the European Union: A primer," Working papers 30, Società Italiana di Economia Pubblica.
• Márcio Telles Portal & Luís Laureano, 2015. "Rebound Effect of Allowance for Corporate Equity on Debt Bias," Working Papers Series 2 15-06, ISCTE-IUL, Business Research Unit (BRU-IUL).
• Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
• Götz Zeddies, 2015. "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers 2, Halle Institute for Economic Research.
• William E. Even & David A. Macpherson, 2019. "The Affordable Care Act and the Growth of Involuntary Part-Time Employment," ILR Review, Cornell University, ILR School, vol. 72(4), pages 955-980, August.
  • Even, William E. & Macpherson, David A., 2015. "The Affordable Care Act and the Growth of Involuntary Part-Time Employment," IZA Discussion Papers 9324, Institute of Labor Economics (IZA).
• Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015. "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers 9413, Institute of Labor Economics (IZA).
• Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.
• Grace Gu & Ruud Mooij & Tigran Poghosyan, 2015. "Taxation and leverage in international banking," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 177-200, April.
  • Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012. "Taxation and Leverage in International Banking," IMF Working Papers 2012/281, International Monetary Fund.
• Taiji Furusawa & Kazumi Hori & Ian Wooton, 2015. "A race beyond the bottom: the nature of bidding for a firm," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 452-475, June.
  • Taiji Furusawa & Kazumi Hori & Ian Wooton, 2010. "A Race beyond the Bottom: The Nature of Bidding for a Firm," CESifo Working Paper Series 3049, CESifo.
• Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
• Peter Egger & Horst Raff, 2015. "Tax rate and tax base competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
  • Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
  • Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
• Charles E. McLure Jr. & Jack Mintz & George R. Zodrow, 2019. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 7, pages 195-225, World Scientific Publishing Co. Pte. Ltd..
  • Charles McLure & Jack Mintz & George Zodrow, 2015. "US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 887-907, October.
  • McLure, Charles E. & Mintz, Jack & Zodrow, George R., 2014. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes," Working Papers 14-010, Rice University, Department of Economics.
• Sijbren Cnossen, 2015. "Mobilizing VAT revenues in African countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1077-1108, December.
• Arijit Mukherjee & Yingyi Tsai, 2015. "Does two-part tariff licensing agreement enhance both welfare and profit?," Journal of Economics, Springer, vol. 116(1), pages 63-76, September.
• Di Gong & Shiwei Hu & Jenny Ligthart, 2015. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(3), pages 193-213, December.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM f9b428b8-baff-441e-a73d-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper 2013-067, Tilburg University, Center for Economic Research.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM 4dd3b595-be28-460f-8889-2, Tilburg University, School of Economics and Management.
• Morten Henningsen & Torbjørn Hægeland & Jarle Møen, 2015. "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," The Journal of Technology Transfer, Springer, vol. 40(2), pages 227-251, April.
  • Henningsen, Morten S. & Hægeland, Torbjørn & Møen, Jarle, 2014. "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," Discussion Papers 2014/18, Norwegian School of Economics, Department of Business and Management Science.
• Chia-Hui Huang, 2015. "Tax credits and total factor productivity: firm-level evidence from Taiwan," The Journal of Technology Transfer, Springer, vol. 40(6), pages 932-947, December.
• Dirk Czarnitzki & Julie Delanote, 2015. "R&D policies for young SMEs: input and output effects," Small Business Economics, Springer, vol. 45(3), pages 465-485, October.
  • Czarnitzki, Dirk & Delanote, Julie, 2015. "R&D policies for young SMEs: Input and output effects," ZEW Discussion Papers 15-032, ZEW - Leibniz Centre for European Economic Research.
  • Dirk Czarnitzki & Julie Delanote, 2015. "R&D policies for young SMEs: input and output effects," Working Papers of Department of Management, Strategy and Innovation, Leuven 496828, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
  • Dirk Czarnitzki & Julie Delanote, 2015. "R&D policies for young SMEs: input and output effects," Working Papers of ECOOM - Centre for Research and Development Monitoring 496828, KU Leuven, Faculty of Economics and Business (FEB), ECOOM - Centre for Research and Development Monitoring.
• Hasegawa, Makoto & Kiyota, Kozo, 2017. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, vol. 153(C), pages 92-110.
  • Makoto HASEGAWA & Kozo KIYOTA, 2013. "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan," Discussion papers 13047, Research Institute of Economy, Trade and Industry (RIETI).
  • Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series 2015-008, Institute for Economics Studies, Keio University.
  • Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.
• Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
  • Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
• Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
  • Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015. "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015 8663, EcoMod.
  • Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers 15-390, KOF Swiss Economic Institute, ETH Zurich.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
• Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
• Vimal Ranchhod & Arden Finn, 2015. "Estimating the Effects of South Africa's Youth Employment Tax Incentive – An Update," SALDRU Working Papers 152, Southern Africa Labour and Development Research Unit, University of Cape Town.

2014

• Ivan LUCHIAN, 2014. "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 143-147.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
  • Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, New Economic School (NES).
  • Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, Center for Economic and Financial Research (CEFIR).
• Sophia Chen & Estelle P. Dauchy, 2017. "Tax‐Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 972-992, April.
  • Sophia Chen & Estelle Dauchy, 2014. "The Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," IMF Working Papers 2014/104, International Monetary Fund.
  • Estelle P. Dauchy & Sophia Chen, 2014. "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers w0207, New Economic School (NES).
  • Estelle P. Dauchy & Sophia Chen, 2014. "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers w0207, Center for Economic and Financial Research (CEFIR).
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• Enzo Mignarri, 2014. "Higher fiscal rates on financial revenues in Italy," BANCARIA, Bancaria Editrice, vol. 6, pages 74-80, June.
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• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014. "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 75-111.
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• Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo.
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  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
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• Maarten van 't Riet & Arjan Lejour, 2014. "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper 290, CPB Netherlands Bureau for Economic Policy Analysis.
• Maarten van 't Riet & Arjan Lejour, 2014. "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper 290.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
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• De Simone, Lisa & Sansing, Richard, 2014. "Cost Sharing Arrangements and Income Shifting," Research Papers 3250, Stanford University, Graduate School of Business.
• Philip Kofi Adom & Kwaku Amakye & Edinam Doh & Regina Anku, 2014. "SMEs Record Keeping in Ghana: Has VAT Made It Better?," International Journal of Economics and Financial Issues, Econjournals, vol. 4(1), pages 152-169.
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• Xiaodong Du & Hongli Feng & David A. Hennessy, 2017. "Rationality of Choices in Subsidized Crop Insurance Markets," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 99(3), pages 732-756.
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• McCarthy, Nancy & Henderson, Heath, 2014. "The Role of Renewable Energy Laws in Expanding Energy from Non-Traditional Renewables," IDB Publications (Working Papers) 6677, Inter-American Development Bank.
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• Sophia Chen & Estelle P. Dauchy, 2017. "Tax‐Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 972-992, April.
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  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
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• Sophia Chen & Estelle P. Dauchy, 2017. "Tax‐Adjusted q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 972-992, April.
  • Estelle P. Dauchy & Sophia Chen, 2014. "Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," Working Papers w0207, Center for Economic and Financial Research (CEFIR).
  • Sophia Chen & Estelle Dauchy, 2014. "The Tax-adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives," IMF Working Papers 2014/104, International Monetary Fund.
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• Magdalena MaÅ‚gorzata Hybka, 2014. "Legislative proposal for a controlled foreign companies regime in Poland from an international perspective," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 465-487.
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• Tommaso Agasisti & Sergio Longobardi & Andrea Regoli, 2014. "Does public spending improve educational resilience? A longitudinal analysis of OECD-PISA data," Working papers 3, Società Italiana di Economia Pubblica.
• Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
• Francesco Felici & Maria Gesualdo, 2014. "Tables attached to WP n. 8 2014," Working Papers 2014-8, Department of the Treasury, Ministry of the Economy and of Finance.
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• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
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• Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
• Matthias Dischinger & Bodo Knoll & Nadine Riedel, 2014. "The role of headquarters in multinational profit shifting strategies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 248-271, April.
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• Thiess Buettner & Katharina Erbe, 2014. "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1028-1050, December.
• Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print CEB, ULB -- Universite Libre de Bruxelles, vol. 125(3), pages 361-380.
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• Pawan Jain & Quentin Chu, 2014. "Dividend clienteles: a global investigation," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 509-534, April.
• Yohei Kobayashi, 2014. "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, vol. 42(2), pages 311-327, February.
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• Alfred Boss, 2014. "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013–2017," Kiel Working Papers 1970, Kiel Institute for the World Economy.
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• Hirokazu Mizobata & Masaaki Suzuki, 2014. "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers 902, Kyoto University, Institute of Economic Research.
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• Philip Hemmings, 2014. "How to Improve Taxes and Transfers in Israel," OECD Economics Department Working Papers 1113, OECD Publishing.
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• Alberto González Pandiella, 2014. "Moving Towards a More Dynamic Business Sector in Spain," OECD Economics Department Working Papers 1173, OECD Publishing.
• James Greene & Nils Axel Braathen, 2014. "Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices," OECD Environment Working Papers 71, OECD Publishing.
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• Sorrentino, Angelica & Thomasz, Esteban Otto, 2014. "Incidencia del Complejo Sojero: Implicancias en el Riesgo Macroeconómico [Macroeconomic Risk: The incidence of soy exports in Argentina between 2003 and 2012]," MPRA Paper 55767, University Library of Munich, Germany.
• Cebula, Richard & Clark, Jeff, 2014. "Impact of Economic Freedom, Regulatory Quality, and Taxation on the Per Capita Real Income: An Analysis for OECD Nations and Non-G8 OECD Nations," MPRA Paper 56605, University Library of Munich, Germany.
• Janda, Karel & Tran, Quang & Zetek, Pavel, 2014. "Vliv externího financování na mikrofinanční rozvoj - makro perspektiva [Influence of external funding on microfinance performance - macro perspective]," MPRA Paper 58166, University Library of Munich, Germany.
• Janda, Karel & Van Tran, Quang & Zetek, Pavel, 2014. "Influence of External Funding on Microfinance Performance," MPRA Paper 58170, University Library of Munich, Germany.
• Obeng, Camara Kwasi, 2014. "Effect of corporate tax on sector specific foreign direct investment in Ghana," MPRA Paper 58454, University Library of Munich, Germany.
• Fang, Mingyue, 2014. "先天优势还是后天努力？——国企级别对全要素生产率影响的实证研究 [Innate Advantages or Hard Work? An Empirical Study on the Impacts of SOEs’ Administrative Level on Total Factor Productivity]," MPRA Paper 60439, University Library of Munich, Germany.
• Soldatos, Gerasimos T., 2014. "On the Relative Size of Direct and Indirect Taxation," MPRA Paper 60857, University Library of Munich, Germany.
• Calabria, Alejandro A. & Rottenschweiler, Sergio, 2014. "Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal [Policies to promote employment in SMEs and their impact on the fi," MPRA Paper 65527, University Library of Munich, Germany.
• Antonescu, Mihail & Antonescu, Ligia, 2014. "The History Of The "Reverse Taxation" In Romania For The Operations Concerning The Value - Added - Tax (VAT)," MPRA Paper 69946, University Library of Munich, Germany.
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• Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 4-24.
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• David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.
• Miloš Tumpach & Adriana Stanková, 2014. "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 76-85.
• Jana Roe, 2014. "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 86-109.
• Libor Vašek & Tereza Gluzová, 2014. "Can a New Concept of Control under IFRS Have an Impact on a CCCTB?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 110-127.
• Aras Zirgulis, 2014. "Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(4), pages 99-116.
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• Peter Karadi & Adam Reiff, 2019. "Menu Costs, Aggregate Fluctuations, and Large Shocks," American Economic Journal: Macroeconomics, American Economic Association, vol. 11(3), pages 111-146, July.
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• Valkonen, Tarmo & Kauppi, Eija & Suni, Paavo, 2014. "Simulating the Dynamic Effects of Corporate Income Tax Cut in Finland," ETLA Reports 41, The Research Institute of the Finnish Economy.
• Brad R. Humphreys & Li Zhou, 2014. "Loss Aversion, Team Relocations, and Major League Expansion," Working Papers 14-17, Department of Economics, West Virginia University.
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• Tong, Patricia & Zhou, Li, 2014. "The Impact of Place-Based Employment Tax Credits on Local Labor: Evidence from Tax Data," Working Papers 2014-6, University of Alberta, Department of Economics.
• Lapo, Valentina, 2014. "Efficiency of investment stimulation methods in a timber industry complex: An econometric research," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 33(1), pages 30-50.
• Loretz, Simon & Oberhofer, Harald, 2014. "When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration," Working Papers in Economics 2014-5, University of Salzburg.
• Corina Nichitcin, 2014. "The impact of budgetary resources of financing investment decision," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 7(1), pages 102-108, June.
• Annelies Roggeman & Isabelle Verleyen & Philippe Van Cauwenberge & Carine Coppens, 2014. "Did the Economic Impact of CCCTB affect the Voting Behaviour of MEPs?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 14/883, Ghent University, Faculty of Economics and Business Administration.
• Adam Pilny, 2014. "Explaining Differentials in Subsidy Levels among Hospital Ownership Types in Germany," Ruhr Economic Papers 0517, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 0531, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore & Tanja Kasten & Christoph M. Schmidt, 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000," Ruhr Economic Papers 0532, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0533, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0534, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Monika Walicka, 2014. "INNOVATION TYPES AT SMEs AND EXTERNAL INFLUENCING FACTORS," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(3), pages 73-81, December.
• Elton Beqiraj & Massimiliano Tancioni, 2014. "Evaluating Labor Market Targeted Fiscal Policies inHigh Unemployment EZ Countries," Working Papers in Public Economics 165, Department of Economics and Law, Sapienza University of Roma.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014. "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0120, CASE-Center for Social and Economic Research.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018. "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, vol. 31(4), pages 1298-1340.
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• Joanna Karpowicz, 2014. "System preferencyjnego kredytowania rozwoju małych i średnich przedsiębiorstw w Niemczech," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 133-151.
• Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Journal of Business Ethics, Springer, vol. 125(3), pages 361-380, December.
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• Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
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• Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(1), pages 257-273, January.
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• Kristina Hemmerich & Dirk Kiesewetter, 2014. "Entscheidungsneutrale, gleichmäßige und rechtssichere Einkommensbesteuerung unter Unsicherheit," Schmalenbach Journal of Business Research, Springer, vol. 66(2), pages 98-119, March.
• Fabian Meißner & Georg Schneider & Andreas Scholze, 2014. "Vergleichende Analyse verschiedener Ausprägungen einer erhöhten Besteuerung von Bonuszahlungen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 212-241, May.
• James Levinsohn & Neil Rankin & Gareth Roberts & Volker Schöer, 2014. "Wage subsidies and youth employment in South Africa: Evidence from a randomised control trial," Working Papers 02/2014, Stellenbosch University, Department of Economics.
• Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2014. "Transfer pricing as a tax compliance risk," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 260-279, June.
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• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
  • Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
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  • Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
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• Giuseppina Cannas & Jessica Cariboni & Massimo Marchesi & Gaëtan Nicodème & Marco Petracco Giudici & Stefano Zedda, 2014. "Financial Activities Taxes, Bank Levies and Systemic Risk," Taxation Papers 43, Directorate General Taxation and Customs Union, European Commission.
• Ernesto Zangari, 2014. "Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems," Taxation Papers 44, Directorate General Taxation and Customs Union, European Commission.
• Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers 10198, C.E.P.R. Discussion Papers.
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  • Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series 5017, CESifo.
• European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014. "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 75-111.
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• Sven Langedijk & Gaëtan Nicodème & Andrea Pagano & Alessandro Rossi, 2014. "Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU," Taxation Papers 50, Directorate General Taxation and Customs Union, European Commission.
• Ernst&Young, 2014. "Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance," Taxation Studies 0046, Directorate General Taxation and Customs Union, European Commission.
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• European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
• Heiner Schmittdiel, 2014. "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers 14-048/VII, Tinbergen Institute.
• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
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  • Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
  • Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
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• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
  • Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Other publications TiSEM 7da9af08-4f09-45c7-8c6f-d, Tilburg University, School of Economics and Management.
  • Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
  • Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Discussion Paper 2014-007, Tilburg University, Center for Economic Research.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
  • Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
• Xavier Rimmer & Jazmine Smith & Sebastian Wende, 2014. "The incidence of company tax in Australia," Economic Roundup, The Treasury, Australian Government, issue 1, pages 33-47, April.
• Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues With a Carbon Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 779-806, December.
  • Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," RFF Working Paper Series dp-13-30, Resources for the Future.
  • Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues with a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0789, Department of Economics, Tufts University.
• Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
  • Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series 5132, CESifo.
• Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print hal-03460334, HAL.
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," SciencePo Working papers Main hal-03460334, HAL.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
  • Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
• Fedora Carbajal & Paula Carrasco & Paola Cazulo & Cecilia Llambí­ & Andrés Rius, 2014. "Una evaluación económica a los incentivos fiscales a la inversión en Uruguay," Documentos de Trabajo (working papers) 14-20, Instituto de Economía - IECON.
• Labeaga Azcona J. & Martínez-Ros E. & Mohnen P., 2014. "Tax incentives and firm size : effects on private R&D investment in Spain," MERIT Working Papers 2014-081, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Egger, Peter H. & Erhardt, Katharina & Keuschnigg, Christian, 2020. "Heterogeneous tax sensitivity of firm-level investments," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 512-538.
  • Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014. "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Series 306, Institute for Advanced Studies.
  • Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014. "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Working Paper Series 1426, University of St. Gallen, School of Economics and Political Science.
  • Keuschnigg, Christian & Egger, Peter & ,, 2018. "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers 13341, C.E.P.R. Discussion Papers.
• MIHAILA, Nicoleta, 2014. "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 18(4), pages 52-62.
• Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
• Thomann Christian, 2014. "Recent developments in Corporate Taxation in Sweden," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 195-214, November.
  • Thomann, Christian, 2014. "Recent developments in Corporate Taxation in Sweden," Working Paper Series in Economics and Institutions of Innovation 378, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
• Amos James Ibrahim-Shwilima & Hideki Konishi, 2014. "The Impact of Tax Concessions on Extraction of Non-renewable Resources:An Application to Gold Mining in Tanzania," Working Papers 1403, Waseda University, Faculty of Political Science and Economics.
• Amanda Ross & Kaitlyn Wolf, 2014. "Do Market-Based Tax Incentives Attract New Businesses? Evidence from the New Markets Tax Credit," ERSA conference papers ersa14p653, European Regional Science Association.
• Cristian Huse & Claudio Lucinda, 2014. "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," Economic Journal, Royal Economic Society, vol. 124(578), pages 393-419, August.
  • Huse, Cristian & Lucinda, Claudio, 2013. "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," MPRA Paper 48905, University Library of Munich, Germany.
• Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
  • Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
  • Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," Economic Research Papers 270243, University of Warwick - Department of Economics.
• Suresh Narayanan, 2014. "The Impact Of The Goods And Services Tax (Gst) In Malaysia: Lessons From Experiences Elsewhere (A Note)," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 59(02), pages 1-15.
• Suresh Narayanan, 2014. "The Impact Of The Goods And Services Tax (Gst) In Malaysia: Lessons From Experiences Elsewhere (A Note)," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 59(02), pages 1-15.
• Marius Brülhart & Helen Simpson, 2018. "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, vol. 18(2), pages 319-353.
  • Brülhart, Marius, 2014. "Agglomeration economies, taxable rents, and government capture: evidence from a place-based policy," Papers 835, World Trade Institute.
  • Brülhart, Marius & Simpson, Helen, 2015. "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers 10578, C.E.P.R. Discussion Papers.
• Humphreys, Brad & Zhou, Li, 2014. "Loss Aversion, Team Relocations, and Major League Expansion," Working Papers 2014-3, University of Alberta, Department of Economics.
  • Brad R. Humphreys & Li Zhou, 2014. "Loss Aversion, Team Relocations, and Major League Expansion," Working Papers 14-17, Department of Economics, West Virginia University.
• Andrew T. Young & Matthew J. Higgins & Donald J. Lacombe & Briana Sell, 2014. "The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data," NBER Working Papers 20543, National Bureau of Economic Research, Inc.
  • Andrew T. Young & Matthew J. Higgins & Donald J. Lacombe & Briana Sell, 2014. "The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data," Working Papers 14-35, Department of Economics, West Virginia University.
• Chen, Yang & Regis, Paulo José, 2014. "Strategic interactions in corporate tax between Chinese local governments," RIEI Working Papers 2014-01, Xi'an Jiaotong-Liverpool University, Research Institute for Economic Integration, revised 27 Oct 2015.
• Annette Alstadsæter & Martin Jacob, 2016. "Dividend Taxes and Income Shifting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 693-717, October.
  • Alstadsæter, Annette & Jacob, Martin, 2014. "Dividend taxes and income shifting," arqus Discussion Papers in Quantitative Tax Research 154, arqus - Arbeitskreis Quantitative Steuerlehre.
• Voßmerbäumer, Jan & Wagner, Franz W., 2014. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 161, arqus - Arbeitskreis Quantitative Steuerlehre.
• Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
• Fahr, René & Janssen, Elmar & Sureth, Caren, 2014. "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research 166, arqus - Arbeitskreis Quantitative Steuerlehre.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
• Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research 170, arqus - Arbeitskreis Quantitative Steuerlehre.
• Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
  • Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
  • Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
  • Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
• Kortebusch, Pia, 2014. "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research 173, arqus - Arbeitskreis Quantitative Steuerlehre.
• Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
• Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
  • Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Neugebauer, Claudia, 2014. "Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität," arqus Discussion Papers in Quantitative Tax Research 180, arqus - Arbeitskreis Quantitative Steuerlehre.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
• Brandstetter, Laura, 2014. "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers 2014/10, Free University Berlin, School of Business & Economics.
• Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers 2014/17, Free University Berlin, School of Business & Economics.
• Fossen Frank M. & Steiner Viktor, 2018. "The Tax-rate Elasticity of Local Business Profits," German Economic Review, De Gruyter, vol. 19(2), pages 162-189, May.
  • Frank M. Fossen & Viktor Steiner, 2014. "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin 1424, DIW Berlin, German Institute for Economic Research.
  • Fossen, Frank M. & Steiner, Viktor, 2014. "The tax-rate elasticity of local business profits," Discussion Papers 2014/28, Free University Berlin, School of Business & Economics.
• Holger Görg & Eric Strobl, 2015. "Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland," The World Economy, Wiley Blackwell, vol. 38(5), pages 788-804, May.
  • Görg, Holger & Strobl, Eric, 2014. "Does corporate taxation deter multinationals? Evidence from a historic event in Ireland," Kiel Working Papers 1960, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred, 2014. "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017," Kiel Working Papers 1970, Kiel Institute for the World Economy (IfW Kiel).
• Brügelmann, Ralph, 2014. "Unternehmensbesteuerung im Gefolge der Finanzmarktkrise," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 41(2), pages 3-14.
• Adam Pilny, 2017. "Explaining Differentials in Subsidy Levels Among Hospital Ownership Types in Germany," Health Economics, John Wiley & Sons, Ltd., vol. 26(5), pages 566-581, May.
  • Pilny, Adam, 2014. "Explaining Differentials in Subsidy Levels among Hospital Ownership Types in Germany," Ruhr Economic Papers 517, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• aus dem Moore, Nils, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 531, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • aus dem Moore, Nils, 2016. "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," VfS Annual Conference 2016 (Augsburg): Demographic Change 145717, Verein für Socialpolitik / German Economic Association.
• aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M., 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000," Ruhr Economic Papers 532, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• aus dem Moore, Nils, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 534, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • aus dem Moore, Nils, 2015. "Corporate Taxation and Investment Evidence from the Belgian ACE Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112888, Verein für Socialpolitik / German Economic Association.
• Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
  • Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
• Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.
• Knoll, Bodo & Baumann, Martina & Riedel, Nadine, 2014. "The Global Effects of R&D Tax Incentives: Evidence from Micro-Data," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100347, Verein für Socialpolitik / German Economic Association.
• Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014. "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100405, Verein für Socialpolitik / German Economic Association.
• Ctirad Slavík & Hakki Yazici, 2019. "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 52(1), pages 225-252, February.
  • Ctirad Slavík & Hakki Yazici, 2019. "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics, Canadian Economics Association, vol. 52(1), pages 225-252, February.
  • Slavik, Ctirad & Yazici, Hakki, 2014. "On the Consequences of Eliminating Capital Tax Differentials," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100479, Verein für Socialpolitik / German Economic Association.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
  • Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Paper Series in Economics 32/2014, Norwegian School of Economics, Department of Economics.
  • Schindler, Dirk & Brekke, Kurt & Pires, Armando & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100486, Verein für Socialpolitik / German Economic Association.
  • Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo.
  • Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
  • Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
• Seidel, Tobias & von Ehrlich, Maximilian, 2014. "The persistent effects of regional policy - Evidence from the West-German Zonenrandgebiet," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100515, Verein für Socialpolitik / German Economic Association.
• Scheuering, Uwe, 2013. "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79817, Verein für Socialpolitik / German Economic Association.
  • Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
• Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Ver," ZEW Discussion Papers 14-044, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundla," ZEW Discussion Papers 14-045, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts," ZEW Discussion Papers 14-046, ZEW - Leibniz Centre for European Economic Research.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
  • Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
• Evers, Lisa & Spengel, Christoph, 2014. "Effective tax rates under IP tax planning," ZEW Discussion Papers 14-111, ZEW - Leibniz Centre for European Economic Research.
• Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014. "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers 14-112, ZEW - Leibniz Centre for European Economic Research.
• Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.

2013

• Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
  • Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
  • Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
  • Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
• Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
  • Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
  • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
  • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," NBER Working Papers 16141, National Bureau of Economic Research, Inc.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2013. "From Russia with love: The impact of relocated firms on incumbent survival," Munich Reprints in Economics 20507, University of Munich, Department of Economics.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," SERC Discussion Papers 0088, Centre for Economic Performance, LSE.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers 10-112, Harvard Business School.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2011. "From Russia with love: the impact of relocated firms on incumbent survival," LSE Research Online Documents on Economics 58348, London School of Economics and Political Science, LSE Library.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Surv ival," Stirling Economics Discussion Papers 2011-17, University of Stirling, Division of Economics.
• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
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  • Haufler, Andreas & Lülfesmann, Christoph, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics 14358, University of Munich, Department of Economics.
  • Andreas Haufler & Christoph Lülfesmann, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," CESifo Working Paper Series 4076, CESifo.
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• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
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• Gonzalez, Patrick, 2013. "Taxing a Natural Resource with a Minimum Revenue Requirement," Working Papers 158572, University of Laval, Center for Research on the Economics of the Environment, Agri-food, Transports and Energy (CREATE).
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• Vesa Kanniainen & Paolo M. Panteghini, 2013. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(2), pages 167-193, June.
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• Martin Jacob, 2013. "Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 30-56, March.
• Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
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• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
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• Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
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• Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
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• Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
• Ágnes Hegyi-Kéri, 2013. "Barnamezős fejlesztések költség-haszon vizsgálata," Eszak-magyarorszagi Strategiai Fuzetek, Faculty of Economics, University of Miskolc, vol. 10(1), pages 72-86.
• Masanori Orihara, 2013. "Business Group Taxation and R&D Activities," Discussion papers ron254, Policy Research Institute, Ministry of Finance Japan.
• Michael Hilmer, 2013. "Fiscal treatment of managerial compensation - a welfare analysis," Working Papers tax-mpg-rps-2013-02, Max Planck Institute for Tax Law and Public Finance.
• Philipp Meyer-Brauns, 2013. "Multitasking in Corporate Tax Evasion," Working Papers tax-mpg-rps-2013-05, Max Planck Institute for Tax Law and Public Finance.
• Capelle-Blancard, Gunther & Havrylchyk, Olena, 2016. "The impact of the French securities transaction tax on market liquidity and volatility," International Review of Financial Analysis, Elsevier, vol. 47(C), pages 166-178.
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  • Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," EconomiX Working Papers 2014-27, University of Paris Nanterre, EconomiX.
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• Charles L. Baum & Christopher J. Ruhm, 2016. "The Effects of Paid Family Leave in California on Labor Market Outcomes," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 35(2), pages 333-356, April.
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• Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013. "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Treasury Working Paper Series 13/29, New Zealand Treasury.
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• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2013. "Corporation Tax Reforms in Italy," Economia dei Servizi, Società editrice il Mulino, issue 2, pages 109-126.
• Valeria De Bonis & Alessandro Gandolfo, 2013. "The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market," Economia dei Servizi, Società editrice il Mulino, issue 3, pages 239-258.
  • Alessandro Gandolfo & Valeria De Bonis, 2013. "The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market," Discussion Papers 2013/173, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013. "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
• Kevin S. Markle & Douglas A. Shackelford, 2014. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 33-62, National Bureau of Economic Research, Inc.
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• Bruce A. Blonigen, 2016. "Industrial Policy and Downstream Export Performance," Economic Journal, Royal Economic Society, vol. 126(595), pages 1635-1659, September.
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• Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
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• T. Christopher Borek & Angelo Frattarelli & Oliver Hart, 2013. "Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine," NBER Working Papers 19081, National Bureau of Economic Research, Inc.
• Ralf Martin & Mirabelle Mu?ls & Laure B. de Preux & Ulrich J. Wagner, 2014. "Industry Compensation under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," American Economic Review, American Economic Association, vol. 104(8), pages 2482-2508, August.
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• Dina Pomeranz, 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
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• Eli Berman & Joseph Felter & Ethan Kapstein & Erin Troland, 2012. "Predation, Taxation, Investment, and Violence: Evidence from the Philippines," NBER Working Papers 18375, National Bureau of Economic Research, Inc.
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• Auerbach, Alan J. & Devereux, Michael P., 2010. "Consumption and cash-flow taxes in an International setting," LSE Research Online Documents on Economics 58056, London School of Economics and Political Science, LSE Library.
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• Kevin S. Markle & Douglas A. Shackelford, 2014. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 33-62, National Bureau of Economic Research, Inc.
  • Kevin S. Markle & Douglas A. Shackelford, 2013. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Working Papers 19621, National Bureau of Economic Research, Inc.
• Dezhina, I. & Simachev, Yu., 2013. "Matching Grants for Stimulating Partnerships between Companies and Universities in Innovation Area: Initial Effects in Russia," Journal of the New Economic Association, New Economic Association, vol. 19(3), pages 99-122.
• C. Bellégo & V. Dortet-Bernadet, 2013. "The French cluster policy and the R&D spending of SME and intermediate-sized enterprises," Documents de Travail de l'Insee - INSEE Working Papers g2013-06, Institut National de la Statistique et des Etudes Economiques.
• Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
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• Buettner, Thiess & Wamser, Georg, 2013. "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 63-95, March.
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• Harry Grubert & Rosanne Altshuler, 2013. "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 671-712, September.
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• Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
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• Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013. "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Working Papers 13_14, Motu Economic and Public Policy Research.
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• Xiao Wang & Richard Herd, 2013. "The System of Revenue Sharing and Fiscal Transfers in China," OECD Economics Department Working Papers 1030, OECD Publishing.
• Ruijs, Arjan & Vollebergh, Herman, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Energy: Resources and Markets 151533, Fondazione Eni Enrico Mattei (FEEM).
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• Elisa Lanzi & Damian Mullaly & Jean Château & Rob Dellink, 2013. "Addressing Competitiveness and Carbon Leakage Impacts Arising from Multiple Carbon Markets: A Modelling Assessment," OECD Environment Working Papers 58, OECD Publishing.
• Evdokia Moïsé & Stela Rubínová, 2023. "Trade policies to promote the circular economy: A case study of lithium-ion batteries," OECD Trade and Environment Working Papers -en, OECD Publishing.
• Marnie Griffith, 2013. "Measures Supporting Minerals and Primary Metals Extraction and Processing: Case Study: Australia," OECD Trade and Environment Working Papers 2013/3, OECD Publishing.
• Corlaciu Alexandra, 2013. "Business Models For Tax And Transfer Pricing Purposes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1182-1189, July.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
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  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers 10-112, Harvard Business School.
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• Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
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• Andreas Knabe & Ronnie Schöb, 2013. "Subsidizing extra jobs: promoting employment by taming the unions," Oxford Economic Papers, Oxford University Press, vol. 65(4), pages 807-831, October.
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• Beca Maru?a & Niºulescu-Ashrafzadeh Ileana, 2013. "Tax Policy Measures and their Influence on the Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1102-1107, May.
• Gisella ARAGÓN & José Luis BONIFAZ, 2013. "The water and sanitation service provision in Peru," CIRIEC Working Papers 1306, CIRIEC - Université de Liège.
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• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
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• Céspedes, Nikita & Kuklik, Michael, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 2013-020, Banco Central de Reserva del Perú.
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• Jelena Hartsenko & Ako Sauga, 2013. "The role of financial support in SME and economic development in Estonia," Business and Economic Horizons (BEH), Prague Development Center, vol. 9(2), pages 10-22, July.
• Ilija Gruevski & Stevan Gaber & Vasilka Gaber, 2013. "Effective Tax Burden On Investment At Corporate Level In Macedonia," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 13(2), pages 19-31, July.
• Roxana Ispas, 2013. "The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 157-164.
• Mohamed Bouzahzah & Mohamed Jellal, 2013. "Social Security, Endogenous Fertility and the Optimal Family Size," Review of Economics and Institutions, Università di Perugia, vol. 4(2).
• Russell Thomson, 2013. "Measures of R&D Tax Incentives for OECD Countries," Review of Economics and Institutions, Università di Perugia, vol. 4(3).
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• Valeria De Bonis & Alessandro Gandolfo, 2013. "The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market," Economia dei Servizi, Società editrice il Mulino, issue 3, pages 239-258.
  • Alessandro Gandolfo & Valeria De Bonis, 2013. "The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market," Discussion Papers 2013/173, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• Kunstadt, Robert & Maggioni, Ilaria, 2013. "Tax-paying for Fun and Profit," MPRA Paper 47432, University Library of Munich, Germany.
• Castellacci, Fulvio & Lie, Christine Mee, 2015. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," Research Policy, Elsevier, vol. 44(4), pages 819-832.
  • Castellacci, Fulvio & Lie, Christine, 2013. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper 47937, University Library of Munich, Germany.
• Cristian Huse & Claudio Lucinda, 2014. "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," Economic Journal, Royal Economic Society, vol. 124(578), pages 393-419, August.
  • Huse, Cristian & Lucinda, Claudio, 2013. "The Market Impact and the Cost of Environmental Policy: Evidence from the Swedish Green Car Rebate," MPRA Paper 48905, University Library of Munich, Germany.
• Cebula, Richard, 2013. "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper 55421, University Library of Munich, Germany.
• Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
  • Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
• Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
• Milan Hrdý, 2013. "Optimizing of the Capital Structure of the Concrete Enterprise and Branch Standards [Optimalizace kapitálové struktury konkrétního podniku a oborové standardy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 74-83.
• Alexej Sato, 2013. "Custom Value and Transfer Prices [Celní hodnota a transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 106-113.
• Jiří Jakoubek, 2013. "Arm's Length Principle in Intangible Assets Valuation [Princip tržního odstupu v ocenění nehmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 70-83.
• Lenka Janíčková & Veronika Baranová, 2013. "Vliv efektivních daňových sazeb a jejich komponent na přímé zahraniční investice - případ členských zemí EU [Impact of Effective Tax Rates and Its Components on Foreign Direct Investment - The Case," Politická ekonomie, Prague University of Economics and Business, vol. 2013(2), pages 209-228.
• Michael Kuklik & Nikita Cespedes, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers 2013-352, Departamento de Economía - Pontificia Universidad Católica del Perú.
  • Céspedes, Nikita & Kuklik, Michael, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 2013-020, Banco Central de Reserva del Perú.
  • Michael Kuklik & Nikita Céspedes, 2014. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 8, Peruvian Economic Association.
• Francisco Buera & Benjamin Moll & Yongseok Shin, 2013. "Well-Intended Policies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(1), pages 216-230, January.
  • Yongseok Shin & Benjamin Moll & Francisco J. Buera, 2011. "Well-Intended Policies," 2011 Meeting Papers 1244, Society for Economic Dynamics.
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• Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues With a Carbon Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 779-806, December.
  • Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," RFF Working Paper Series dp-13-30, Resources for the Future.
  • Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues with a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0789, Department of Economics, Tufts University.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
  • Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, Center for Economic and Financial Research (CEFIR).
  • Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, New Economic School (NES).
• Harrison, Teresa & Seim, Katja, 2013. "Nonprofit tax exemptions and market structure: The case of fitness centers," School of Economics Working Paper Series 2013-4, LeBow College of Business, Drexel University.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
• PAPATULICA, Mariana & PRISECARU, Petre, 2013. "Dinamica energiilor regenerabile în UE si România," Studii Economice 130220, Institutul National de Cercetari Economice (INCE).
• Harry Grubert & Rosanne Altshuler, 2013. "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 671-712, September.
  • Harry Grubert & Rosanne Altshuler, 2013. "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," Departmental Working Papers 201305, Rutgers University, Department of Economics.
• James Marton & Stephen A. Woodbury, 2013. "Retiree Health Benefits as Deferred Compensation," Public Finance Review, , vol. 41(1), pages 64-91, January.
  • James Marton & Stephen A. Woodbury, 2010. "The Influence of Retiree Health Benefits on Retirement Patterns," Upjohn Working Papers 10-163, W.E. Upjohn Institute for Employment Research.
  • James Marton & Stephen A. Woodbury, 2012. "Retiree Health Benefits as Deferred Compensation: Evidence from the Health and Retirement Study," Upjohn Working Papers 12-182, W.E. Upjohn Institute for Employment Research.
• Laurence Seidman, 2013. "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , vol. 41(6), pages 824-851, November.
  • Laurence Seidman, 2014. "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers 14-04, University of Delaware, Department of Economics.
• Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
• Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
• Dorota Wawrzyniak, 2013. "Opodatkowanie przedsiębiorstw jako determinanta bezpośrednich inwestycji zagranicznych w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 37-55.
• Mirela Anca Postole, 2013. "Comparative Analysis of the Value Added Tax Evolution," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-13, June.
• Michael Heinrich, 2013. "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(4), pages 238-242, April.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
  • Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
• Gintarė Giriūnienė, 2013. "Public sector‘s subsidies to business – suitability valuation of labor market support measures," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 1(1), pages 37-44, September.
• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
  • De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers 2013-105, Scottish Institute for Research in Economics (SIRE).
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
• Darby, Julia & Ferrett, Ben & Wooton, Ian, 2013. "FDI, Trade Costs and Regional Asymmetries," SIRE Discussion Papers 2013-106, Scottish Institute for Research in Economics (SIRE).
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, trade costs and regional asymmetries," Working Papers 1327, University of Strathclyde Business School, Department of Economics.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," CESifo Working Paper Series 4469, CESifo.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," Discussion Paper Series 2013_14, Department of Economics, Loughborough University, revised Nov 2013.
• Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The Impact of Tax Incentives to Stimulate Investment in South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The impact of tax incentives to stimulate investment in South Africa," Working Papers 19/2013, Stellenbosch University, Department of Economics.
• Jean-Marc Burniaux & Jean Chateau & Romain Duval, 2013. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Applied Economics, Taylor & Francis Journals, vol. 45(16), pages 2231-2240, June.
  • Burniaux, JM. & Chateau, J. & Duval, R., 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331981, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Burniaux, Jean-Marc & Chateau, Jean & Duval, Romain, 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331982, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Jean-Marc Burniaux & Jean Château & Romain Duval, 2010. "Is there a Case for Carbon-Based Border Tax Adjustment?: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers 794, OECD Publishing.
• Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
  • Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
• Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2013. "Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report," Taxation Studies 0043, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2013. "Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology," Taxation Studies 0044, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
• Horvath, B.L., 2013. "The impact of Taxation on Bank Leverage and Asset Risk," Other publications TiSEM 3e591f31-4fbc-460b-a5ed-e, Tilburg University, School of Economics and Management.
  • Horvath, B.L., 2013. "The impact of Taxation on Bank Leverage and Asset Risk," Discussion Paper 2013-076, Tilburg University, Center for Economic Research.
• Di Gong & Shiwei Hu & Jenny Ligthart, 2015. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(3), pages 193-213, December.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM f9b428b8-baff-441e-a73d-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper 2013-067, Tilburg University, Center for Economic Research.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM 4dd3b595-be28-460f-8889-2, Tilburg University, School of Economics and Management.
• Di Gong & Shiwei Hu & Jenny Ligthart, 2015. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(3), pages 193-213, December.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM f9b428b8-baff-441e-a73d-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM 4dd3b595-be28-460f-8889-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper 2013-067, Tilburg University, Center for Economic Research.
• Di Gong & Shiwei Hu & Jenny Ligthart, 2015. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(3), pages 193-213, December.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM 4dd3b595-be28-460f-8889-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM f9b428b8-baff-441e-a73d-2, Tilburg University, School of Economics and Management.
  • Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper 2013-067, Tilburg University, Center for Economic Research.
• John H. Munro, 2013. "The Dual Crises of the Late-Medieval Florentine Cloth Industry, c. 1320 - c. 1420," Working Papers tecipa-487, University of Toronto, Department of Economics.
• Tuomas Takalo & Tanja Tanayama & Otto Toivanen, 2013. "Estimating the Benefits of Targeted R&D Subsidies," The Review of Economics and Statistics, MIT Press, vol. 95(1), pages 255-272, March.
• Alberto Colino Fernández, 2013. "Evolución de la financiación de los medios de comunicación en España. ¿Hacia un modelo más sostenible? [Evolution of funding to mass media in Spain. Towards a more sustainable model?]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), vol. 26(1), pages 46-69.
• Ronald B Davies, 2013. "Tariff-induced Transfer Pricing and the CCCTB," Working Papers 201314, School of Economics, University College Dublin.
• Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Journal of Business Ethics, Springer, vol. 125(3), pages 361-380, December.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print CEB, ULB -- Universite Libre de Bruxelles, vol. 125(3), pages 361-380.
  • Simon Cornée & Ariane Szafarz, 2012. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Working Papers CEB 12-029, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," ULB Institutional Repository 2013/192366, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print hal-02944436, HAL.
  • Simon Cornée & Ariane Szafarz, 2013. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print halshs-00874615, HAL.
• Wang D., 2013. "The impact of the 2009 value added tax reform on enterprise investment and employment ‐ Empirical analysis based on Chinese tax survey data," MERIT Working Papers 2013-059, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018. "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 372-399, April.
  • Norman Gemmel & Richard Kneller & Danny McGowan & Ismael Sanz, 2013. "Corporate Taxation and Productivity Catch-Up: Evidence from European Firms," Working Papers 13001, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
  • Gemmell, Norman & Kneller, Richard & McGowan, Danny & Sanz, Ismael & Sanz-Sanz, José F., 2013. "Corporate Taxation and Productivity Catch-Up: Evidence from European firms," Working Paper Series 18770, Victoria University of Wellington, Chair in Public Finance.
• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018. "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 372-399, April.
  • Norman Gemmel & Richard Kneller & Danny McGowan & Ismael Sanz, 2013. "Corporate Taxation and Productivity Catch-Up: Evidence from European Firms," Working Papers 13001, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
  • Gemmell, Norman & Kneller, Richard & McGowan, Danny & Sanz, Ismael & Sanz-Sanz, José F., 2013. "Corporate Taxation and Productivity Catch-Up: Evidence from European firms," Working Paper Series 2705, Victoria University of Wellington, Chair in Public Finance.
• Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
  • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
  • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
  • Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
• Hartmut Egger & Udo Kreickemeier, 2017. "Why Foreign Ownership May be Good for You," World Scientific Book Chapters, in: International Trade and Labor Markets Welfare, Inequality and Unemployment, chapter 13, pages 381-421, World Scientific Publishing Co. Pte. Ltd..
  • Hartmut Egger & Udo Kreickemeier, 2013. "Why Foreign Ownership May Be Good For You," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 693-716, May.
  • Hartmut Egger & Udo Kreickemeier, 2011. "Why Foreign Ownership May be Good for You," CESifo Working Paper Series 3631, CESifo.
  • Egger, Hartmut & Kreickemeier, Udo, 2011. "Why foreign ownership may be good for you," University of Tübingen Working Papers in Business and Economics 19, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," ZEW Discussion Papers 13-088, ZEW - Leibniz Centre for European Economic Research.
  • Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," Freiburg Discussion Papers on Constitutional Economics 13/11, Walter Eucken Institut e.V..
  • Lars P. Feld & Martin Ruf & Uwe Scheuering & Ulrich Schreiber & Johannes Voget, 2013. "Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As," CESifo Working Paper Series 4455, CESifo.
• Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
• Martini, Jan Thomas & Niemann, Rainer, 2013. "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research 145, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
• Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.
  • Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jacob, Martin & Schütt, Harm, 2013. "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research 149, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
• Brandstetter, Laura & Jacob, Martin, 2013. "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research 153, arqus - Arbeitskreis Quantitative Steuerlehre.
• Tuomas Takalo, 2012. "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, vol. 1, pages 157-167.
  • Takalo, Tuomas, 2009. "Rationales and Instruments for Public Innovation Policies," Discussion Papers 1185, The Research Institute of the Finnish Economy.
  • Takalo, Tuomas, 2013. "Rationales and instruments for public innovation policies," Bank of Finland Research Discussion Papers 1/2013, Bank of Finland.
• Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013. "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," International Journal of Industrial Organization, Elsevier, vol. 31(5), pages 634-642.
  • Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013. "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," Bank of Finland Research Discussion Papers 2/2013, Bank of Finland.
• Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - Leibniz Information Centre for Economics.
• Hilmer, Michael, 2013. "Fiscal treatment of managerial compensation - a welfare analysis," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79703, Verein für Socialpolitik / German Economic Association.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Working Paper Series of the Department of Economics, University of Konstanz 2011-40, Department of Economics, University of Konstanz.
  • Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79749, Verein für Socialpolitik / German Economic Association.
  • Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series 3519, CESifo.
• Kammerer, Hannes, 2013. "Lobbying for Subsidies with Heterogeneous Firms," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79767, Verein für Socialpolitik / German Economic Association.
• Müller, Andrea & Heimeshoff, Ulrich, 2013. "Evaluating the Causal Effects of Cash-for-Clunkers Programs in Selected Countries: Success or Failure?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79802, Verein für Socialpolitik / German Economic Association.
• Scheuering, Uwe, 2013. "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79817, Verein für Socialpolitik / German Economic Association.
  • Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
• Kölling, Arnd, 2013. "Wirtschaftsförderung, Produktivität und betriebliche Arbeitsnachfrage - Eine Kausalanalyse mit Betriebspaneldaten -," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79843, Verein für Socialpolitik / German Economic Association.
• Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
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• Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
• Erbe, Katharina & Büttner, Thiess, 2013. "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79959, Verein für Socialpolitik / German Economic Association.
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• Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
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• Berthold, Norbert & Coban, Mustafa, 2013. "Mini- und Midijobs in Deutschland: Lohnsubventionierung ohne Beschäftigungseffekte?," Discussion Paper Series 119, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
• Berthold, Norbert & Coban, Mustafa, 2013. "Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand [Wage Subsidy or Workfare? Comparison of Two Designs to Reduce Structural Unemployment]," Discussion Paper Series 122, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
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• Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
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• Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
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• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.
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• Grigolon, Laura & Leheyda, Nina & Verboven, Frank, 2016. "Scrapping subsidies during the financial crisis — Evidence from Europe," International Journal of Industrial Organization, Elsevier, vol. 44(C), pages 41-59.
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• Nargiza Yakubova, 2013. "Policy Matters: Tax Incentives For Business Investment," European Journal of Business and Economics, Central Bohemia University, vol. 8(1), pages 20-231:8, September.
• Umar Burkhanov & Tulkin Atamuradov, 2013. "Problems Of Management Of Public-Private Partnerships," CBU International Conference Proceedings, ISE Research Institute, vol. 1(0), pages 104-109, June.
• Estelle P. Dauchy, 2013. "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers w0199, New Economic School (NES).
• Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, New Economic School (NES).
• Henry Ergas & Jonathan Pincus, 2014. "Have Mining Royalties Been Beneficial to Australia?," Economic Papers, The Economic Society of Australia, vol. 33(1), pages 13-28, March.
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• Meghan R. Busse & Christopher R. Knittel & Florian Zettelmeyer, 2013. "Are Consumers Myopic? Evidence from New and Used Car Purchases," American Economic Review, American Economic Association, vol. 103(1), pages 220-256, February.
• Karel Mertens & Morten O. Ravn, 2013. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
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• Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet, 2013. "Decentralized Deterrence, with an Application to Labor Tax Auditing," American Economic Journal: Microeconomics, American Economic Association, vol. 5(1), pages 35-62, February.
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• Jacob Goldin & Tatiana Homonoff, 2013. "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," American Economic Journal: Economic Policy, American Economic Association, vol. 5(1), pages 302-336, February.
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• Robert S. Pindyck & Neng Wang, 2013. "The Economic and Policy Consequences of Catastrophes," American Economic Journal: Economic Policy, American Economic Association, vol. 5(4), pages 306-339, November.
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• Olalekan Yinusa, 2013. "Fiscal Incentives for FDI and Infrastructure Development: Economic Diversification Options for SADC Countries," The African Finance Journal, Africagrowth Institute, vol. 15(1), pages 13-35.
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• Ferrell, Shannon L. & Boehlje, Michael & Jones, Rodney, 2013. "The Policy and Legal Environment for Farm Transitions," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
• Williamson, James M., 2013. "Agriculture, the Tax Code, and Potential Tax Reform," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
• Kauffman, Nathan S., 2013. "Credit Markets and Land Ownership for Young and Beginning Farmers," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
• Arjan Ruijs & Herman Vollebergh, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Working Papers 2013.56, Fondazione Eni Enrico Mattei.
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• Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013. "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Treasury Working Paper Series 13/29, New Zealand Treasury.
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• Patrick Gonzalez, 2013. "Taxing a Natural Resource with a Minimum Revenue Requirement," Cahiers de recherche CREATE 2013-6, CREATE.
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• Florea Costache & Marius Herbei, 2013. "Value Added Tax (Vat) -Financial Resource Of Consolidated Budget," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 60-63.
• Peter A. Schmid, 2013. "The destabilizing effect of company income taxation," Society and Economy, Akadémiai Kiadó, Hungary, vol. 35(3), pages 365-388, September.
• Horacio Piffano, 2013. "La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria," Department of Economics, Working Papers 096, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
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• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
• Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes, 2013. "The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 14(3–4), pages 185-198.
• Sabina Hodzic, 2013. "Tax Incentives For Research And Development In Austria And Croatia: B-Index," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 22(2), pages 397-416, december.
• Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The impact of tax incentives to stimulate investment in South Africa," Working Papers 19/2013, Stellenbosch University, Department of Economics.
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• Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26,27-49.
• Tim Mennel & Teresa Romano & Sara Scatasta, 2013. "Comparing Feed-In Tariffs and Renewable Obligation Certificates - The Case of Repowering Wind Farms," IEFE Working Papers 57, IEFE, Center for Research on Energy and Environmental Economics and Policy, Universita' Bocconi, Milano, Italy.
• Antonella Magliocco & Giacomo Ricotti, 2013. "The new framework for the taxation of venture capital in Italy," Questioni di Economia e Finanza (Occasional Papers) 167, Bank of Italy, Economic Research and International Relations Area.
• Filippo Vergara Caffarelli & Giovanni Veronese, 2013. "Italy�s system for supporting internationalization," Questioni di Economia e Finanza (Occasional Papers) 196, Bank of Italy, Economic Research and International Relations Area.
• Srđan Đinđić, 2013. "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(196), pages 133-156, January –.
• Mark Skidmore & Chad Cotti & James Alm, 2013. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 162-180, July.
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• Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
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• Valeska Groenert & Ben Zissimos, 2013. "Developing Country Second-Mover Advantage in Competition Over Environmental Standards and Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(5), pages 700-728, October.
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• Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
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• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018. "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 372-399, April.
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• Tuomas Takalo, 2012. "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, vol. 1, pages 157-167.
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• Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013. "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," International Journal of Industrial Organization, Elsevier, vol. 31(5), pages 634-642.
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• Brou Daniel & Ruta Michele, 2013. "A Commitment Theory of Subsidy Agreements," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 239-270, January.
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• Brou Daniel & Ruta Michele, 2013. "A Commitment Theory of Subsidy Agreements," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 239-270, January.
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  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
  • Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo.
  • Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
• Auerbach, Alan J. & Devereux, Michael P., 2010. "Consumption and cash-flow taxes in an International setting," LSE Research Online Documents on Economics 58056, London School of Economics and Political Science, LSE Library.
  • Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and cash-flow taxes in an international setting," Working Papers 1311, Oxford University Centre for Business Taxation.
  • Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and Cash-Flow Taxes in an International Setting," NBER Working Papers 19579, National Bureau of Economic Research, Inc.
  • Alan J. Auerbach & Michael P. Devereux, 2010. "Consumption and Cash-Flow Taxes in an International Setting," STICERD - Public Economics Programme Discussion Papers 03, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
• Andrew Harper & Li Liu, 2013. "Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note," Working Papers 1312, Oxford University Centre for Business Taxation.
• Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
• Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2013. "CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision," CESifo Working Paper Series 4461, CESifo.
  • Martin Ruf & Alfons J. Weichenrieder, 2013. "CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision," Working Papers 1315, Oxford University Centre for Business Taxation.
• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
  • Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
  • Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
• Anne Brockmeyer, 2013. "The investment effect of taxation: evidence from a corporate tax kink," Working Papers 1317, Oxford University Centre for Business Taxation.
• Johannes Becker & Ronald B. Davies, 2013. "Learning and international policy diffusion: the case of corporate tax policy," Working Papers 1319, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
  • Haufler, Andreas & Lülfesmann, Christoph, 2012. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62082, Verein für Socialpolitik / German Economic Association.
  • Andreas Hau fler & Christoph Lulfesmann, 2013. "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers 1321, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Lülfesmann, Christoph, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics 14358, University of Munich, Department of Economics.
  • Andreas Haufler & Christoph Lülfesmann, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," CESifo Working Paper Series 4076, CESifo.
• Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," American Economic Review, American Economic Association, vol. 105(12), pages 3531-3563, December.
  • Danny Yagan, 2013. "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut," Working Papers 1322, Oxford University Centre for Business Taxation.
  • Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers 21003, National Bureau of Economic Research, Inc.
• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
  • Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
  • Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Discussion Paper 2014-007, Tilburg University, Center for Economic Research.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
  • Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
  • Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
  • Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Other publications TiSEM 7da9af08-4f09-45c7-8c6f-d, Tilburg University, School of Economics and Management.
• Michael Devereux & Niels Johannesen & John Vella, 2019. "Can Taxes Tame the Banks? Evidence from the European Bank Levies," The Economic Journal, Royal Economic Society, vol. 129(624), pages 3058-3091.
  • Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," EPRU Working Paper Series 1315, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," Working Papers 1325, Oxford University Centre for Business Taxation.
• Benjamin Montmartin, 2013. "Intensité de l’investissement privé en R&D dans les pays de l’OCDE. Impact et complémentarité des aides financières à la R&D," Revue économique, Presses de Sciences-Po, vol. 64(3), pages 541-550.
  • Benjamin Montmartin, 2013. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des aides financières à la R&D," Post-Print halshs-00795490, HAL.
• Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
  • Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
• Benjaming Dachis & Adam Found & Peter Tomlinson, 2013. "What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes," e-briefs 166, C.D. Howe Institute.
• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
  • Haufler, Andreas & Lülfesmann, Christoph, 2012. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62082, Verein für Socialpolitik / German Economic Association.
  • Andreas Haufler & Christoph Lülfesmann, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," CESifo Working Paper Series 4076, CESifo.
  • Haufler, Andreas & Lülfesmann, Christoph, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics 14358, University of Munich, Department of Economics.
  • Andreas Hau fler & Christoph Lulfesmann, 2013. "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers 1321, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
  • Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  • Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo.
  • Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
  • Joel Slemrod & Thor Olav Thoresen & Erlend Eide Bø, 2013. "Taxes on the Internet: Deterrence Effects of Public Disclosure," CESifo Working Paper Series 4107, CESifo.
  • Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014. "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers 770, Statistics Norway, Research Department.
• Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
  • Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
• Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.
• Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 408-421, November.
  • Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, vol. 16(4), pages 408-421, December.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
  • Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
• Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
  • Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
  • Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
  • Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
• Jan Thomas Martini & Rainer Niemann, 2013. "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series 4323, CESifo.
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
  • Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
  • Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," CESifo Working Paper Series 4353, CESifo.
• Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.
  • Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers 2014/22, Norwegian School of Economics, Department of Business and Management Science.
• Theresa Lohse & Nadine Riedel, 2013. "Do transfer pricing laws limit international income shifting? Evidence from European multinationals," Working Papers 1307, Oxford University Centre for Business Taxation.
  • Theresa Lohse & Nadine Riedel, 2013. "Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals," CESifo Working Paper Series 4404, CESifo.
• Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo.
• Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014. "Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003," Journal of the Japanese and International Economies, Elsevier, vol. 31(C), pages 72-97.
  • Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series 4451, CESifo.
• Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," ZEW Discussion Papers 13-088, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Martin Ruf & Uwe Scheuering & Ulrich Schreiber & Johannes Voget, 2013. "Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As," CESifo Working Paper Series 4455, CESifo.
  • Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," Freiburg Discussion Papers on Constitutional Economics 13/11, Walter Eucken Institut e.V..
• Martin Ruf & Alfons J. Weichenrieder, 2013. "CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision," Working Papers 1315, Oxford University Centre for Business Taxation.
  • Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2013. "CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision," CESifo Working Paper Series 4461, CESifo.
• Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, trade costs and regional asymmetries," Working Papers 1327, University of Strathclyde Business School, Department of Economics.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," CESifo Working Paper Series 4469, CESifo.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," Discussion Paper Series 2013_14, Department of Economics, Loughborough University, revised Nov 2013.
  • Darby, Julia & Ferrett, Ben & Wooton, Ian, 2013. "FDI, Trade Costs and Regional Asymmetries," SIRE Discussion Papers 2013-106, Scottish Institute for Research in Economics (SIRE).
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
  • Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
• Thomas Gresik, 2013. "Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation," CESifo Working Paper Series 4560, CESifo.
• Chang Woon Nam, 2013. "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 69-70, May.
• Chang Woon Nam, 2013. "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(1), pages 69-70, May.
• Estelle P. Dauchy, 2013. "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers w0199, Center for Economic and Financial Research (CEFIR).
• Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, Center for Economic and Financial Research (CEFIR).
• Gunther Capelle-Blancard & Olena Havrylchyk, 2013. "The Ability of Banks to Shift Corporate Income Taxes to Customers," Working Papers 2013-09, CEPII research center.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The ability of banks to shift corporate income taxes to customers," Post-Print hal-01296636, HAL.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The ability of banks to shift corporate income taxes to customers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01296636, HAL.
• Matthieu Crozet & Julien Gourdon & Florain Mayneris & Thierry Mayer & Daniel Mirza, 2013. "L'efficacité des dispositifs de soutien à l'exportation," La Lettre du CEPII, CEPII research center, issue 334.
• Daniela PÎRVU, 2013. "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
• Ana-Maria GEAMĂNU, 2013. "Did “Tax Havens” Dissapear ?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 91-106, October.
• Roberto Steiner & Alex Cañas, 2013. "Tributación y Equidad en Colombia," Documentos CEDE 11453, Universidad de los Andes, Facultad de Economía, CEDE.
• Jean Hindriks & Susana Peralta & Shlomo Weber, 2014. "Local Taxation of Global Corporation: A Simple Solution," Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65.
  • Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2013. "Local taxation of global corporations: a simple solution," CEPR Discussion Papers 9350, C.E.P.R. Discussion Papers.
  • HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2013. "Local taxation of global corporation: a simple solution," LIDAM Discussion Papers CORE 2013011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2014. "Local taxation of global corporation: a simple solution," LIDAM Reprints CORE 2616, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint) halshs-01156460, HAL.
• Jaroslaw Michal Nazarczuk & Roman Kisiel, 2013. "Perception of State Aid in the SEZs as an Instrument to Attract Foreign Direct Investment," Acta Universitatis Nicolai Copernici, Ekonomia, Uniwersytet Mikolaja Kopernika, vol. 44(1), pages 7-16.
• Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 125-157, June.
  • Omar Chisari & Antonio Estache & Gaëtan Nicodème, 2013. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," Working Papers ECARES ecares 2013-01, ULB -- Universite Libre de Bruxelles.
  • Estache, Antonio & Nicodème, Gaëtan & Chisari, Omar, 2013. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," CEPR Discussion Papers 9320, C.E.P.R. Discussion Papers.
• Jean Hindriks & Susana Peralta & Shlomo Weber, 2014. "Local Taxation of Global Corporation: A Simple Solution," Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65.
  • HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2013. "Local taxation of global corporation: a simple solution," LIDAM Discussion Papers CORE 2013011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2013. "Local taxation of global corporations: a simple solution," CEPR Discussion Papers 9350, C.E.P.R. Discussion Papers.
  • HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2014. "Local taxation of global corporation: a simple solution," LIDAM Reprints CORE 2616, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Vincent Daxbek & Antonio Estache, 2013. "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES ECARES 2013-25, ULB -- Universite Libre de Bruxelles.
  • Estache, Antonio & Daxbek, Vincent, 2013. "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers 9481, C.E.P.R. Discussion Papers.
• Grigolon, Laura & Leheyda, Nina & Verboven, Frank, 2016. "Scrapping subsidies during the financial crisis — Evidence from Europe," International Journal of Industrial Organization, Elsevier, vol. 44(C), pages 41-59.
  • Leheyda, Nina & Verboven, Frank, 2013. "Scrapping subsidies during the financial crisis: Evidence from Europe," ZEW Discussion Papers 13-079, ZEW - Leibniz Centre for European Economic Research.
  • Verboven, Frank & Leheyda, Nina, 2013. "Scrapping Subsidies during the Financial Crisis - Evidence from the Europe," CEPR Discussion Papers 9629, C.E.P.R. Discussion Papers.
  • Nina LEHEYDA & Frank VERBOVEN, 2013. "Scrapping subsidies during the financial crisis - Evidence from the Europe," Working Papers of Department of Economics, Leuven ces13.13, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
• Gisella ARAGÓN & José Luis BONIFAZ, 2013. "The water and sanitation service provision in Peru," CIRIEC Working Papers 1306, CIRIEC - Université de Liège.
• C. Bellégo & V. Dortet-Bernadet, 2013. "The French cluster policy and the R&D spending of SME and intermediate-sized enterprises," Documents de Travail de la DESE - Working Papers of the DESE g2013-06, Institut National de la Statistique et des Etudes Economiques, DESE.
• Kazuki Onji, 2013. "Who participates in corporate income tax consolidation? Evidence from Japan," AJRC Working Papers 1303, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Young, Andrew T., 2013. "U.S. Elasticities Of Substitution And Factor Augmentation At The Industry Level," Macroeconomic Dynamics, Cambridge University Press, vol. 17(4), pages 861-897, June.
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
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  • Simon Cornée & Ariane Szafarz, 2012. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Working Papers CEB 12-029, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," ULB Institutional Repository 2013/192366, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print hal-02944436, HAL.
  • Simon Cornée & Ariane Szafarz, 2013. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print halshs-00874615, HAL.
• Capelle-Blancard, Gunther & Havrylchyk, Olena, 2016. "The impact of the French securities transaction tax on market liquidity and volatility," International Review of Financial Analysis, Elsevier, vol. 47(C), pages 166-178.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2013. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00940251, HAL.
  • Gunther CAPELLE-BLANCARD & Olena HAVRYLCHYK, 2014. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Discussion papers 14007, Research Institute of Economy, Trade and Industry (RIETI).
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2013. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Post-Print halshs-00940251, HAL.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2013. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Documents de travail du Centre d'Economie de la Sorbonne 13085, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2016. "The impact of the French securities transaction tax on market liquidity and volatility," Post-Print hal-01441775, HAL.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2016. "The impact of the French securities transaction tax on market liquidity and volatility," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01441775, HAL.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," EconomiX Working Papers 2014-27, University of Paris Nanterre, EconomiX.
  • Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The Impact of the French Securities Transaction Tax on Market Liquidity and Volatility," Working Papers hal-04141335, HAL.
• Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
• Egebark, Johan & Kaunitz, Niklas, 2013. "Do payroll tax cuts raise youth employment?," Working Paper Series 2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Egebark, Johan & Kaunitz, Niklas, 2014. "Do payroll tax cuts raise youth employment?," Research Papers in Economics 2014:1, Stockholm University, Department of Economics.
• Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
• Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
  • Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
• Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
• Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
  • Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
• Junichi Nishimura & Hiroyuki Okamuro, 2016. "Knowledge and rent spillovers through government-sponsored R&D consortia," Science and Public Policy, Oxford University Press, vol. 43(2), pages 207-225.
  • Nishimura, Junichi & Okamuro, Hiroyuki, 2013. "Knowledge and rent spillovers through government-sponsored R&D consortia," Working Paper Series 24, Center for Interfirm Network, Institute of Economic Research, Hitotsubashi University.
• Camelia Popa, 2013. "Synthesis of the PhD thesis "Anti-money laundering and counter terrorism financing management"," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 1(1), pages 27-31, March.
• Moczall, Andreas, 2013. "Subsidies for substitutes? : New evidence on deadweight loss and substitution effects of a wage subsidy for hard-to-place job-seekers," IAB-Discussion Paper 201305, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
• Olena Nepochatenko & Petro Borovyk & Bohdan Huzar, 2013. "Direct Taxation of Small Business Entities," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 81-87, September.
• Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2013. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 4583, Inter-American Development Bank.
• Gustavo Canavire-Bacarreza & Jorge Martínez-Vázquez & Violeta Vulovic, 2013. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 81798, Inter-American Development Bank.
• Jost H. Heckemeyer & Ruud A. de Mooij, 2017. "Taxation and Corporate Debt: Are Banks Any Different?," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 53-76, March.
  • Jost Heckemeyer & Ruud de Mooij, 2013. "Taxation and corporate debt: are banks any different?," Working Papers 1306, Oxford University Centre for Business Taxation.
  • Jost Heckemeyer & Ruud A. de Mooij, 2013. "Taxation and Corporate Debt; Are Banks any Different?," IMF Working Papers 13/221, International Monetary Fund.
• Jost H. Heckemeyer & Ruud A. de Mooij, 2017. "Taxation and Corporate Debt: Are Banks Any Different?," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 53-76, March.
  • Jost Heckemeyer & Ruud de Mooij, 2013. "Taxation and corporate debt: are banks any different?," Working Papers 1306, Oxford University Centre for Business Taxation.
  • Mr. Jost Heckemeyer & Ruud A. de Mooij, 2013. "Taxation and Corporate Debt: Are Banks any Different?," IMF Working Papers 2013/221, International Monetary Fund.
• Babajide Fowowe, 2013. "Do fiscal incentives promote investment?: empirical evidence from Nigeria," Journal of Developing Areas, Tennessee State University, College of Business, vol. 47(2), pages 17-35, July-Dece.
• Loredana Maftei, 2013. "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(1), pages 41-50.
• Mihai Bogdan Afrasinei, 2013. "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 149-159.
• James Alm & Asmaa El-Ganainy, 2013. "Value-added taxation and consumption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 105-128, February.
  • James Alm & Asmaa El-Ganainy, 2012. "Value-added Taxation and Consumption," Working Papers 1203, Tulane University, Department of Economics.
• Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
  • Brülhart, Marius & Bacher, Hans Ulrich, 2010. "Progressive Taxes and Firm Births," CEPR Discussion Papers 7830, C.E.P.R. Discussion Papers.
• Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
• S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
  • Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012. "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 2012/028, International Monetary Fund.
• Sijbren Cnossen, 2013. "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 715-723, August.
• Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  • Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
• Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
• Sijbren Cnossen, 2013. "A proposal to apply the Kiwi-VAT to insurance services in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 867-883, October.
• Francis Weyzig, 2013. "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 910-937, December.
• Arijit Mukherjee & Yingyi Tsai, 2013. "Technology licensing under optimal tax policy," Journal of Economics, Springer, vol. 108(3), pages 231-247, April.
• Caroline Buts & Marc Jegers, 2013. "The Effect of ‘State Aid’ on Market Shares: An Empirical Investigation in an EU Member State," Journal of Industry, Competition and Trade, Springer, vol. 13(1), pages 89-100, March.
• Geert Campenhout & Tom Caneghem, 2013. "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, vol. 40(2), pages 351-373, February.
• Zuzana Brixiova, 2013. "Modeling productive entrepreneurship in developing countries," Small Business Economics, Springer, vol. 41(1), pages 183-194, June.
• Daniela-Iuliana Radu, 2013. "Tax Competition - Economic and Financial Policy Instruments," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 90-93, September.
• Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
  • Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," CESifo Working Paper Series 4353, CESifo.
  • Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
  • Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Michael Devereux & Niels Johannesen & John Vella, 2019. "Can Taxes Tame the Banks? Evidence from the European Bank Levies," The Economic Journal, Royal Economic Society, vol. 129(624), pages 3058-3091.
  • Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," Working Papers 1325, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," EPRU Working Paper Series 1315, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Masaaki Suzuki, 2013. "Corporate Effective Tax Rates in Asian Countries," KIER Working Papers 875, Kyoto University, Institute of Economic Research.
• Kyoko Hirose & Kazuhiro Yamamoto, 2013. "Asymmetric international transport costs and tax competition: the influence of a third country," Discussion Papers 59, Kyushu Sangyo University, Faculty of Economics.
• Horacio Piffano, 2013. "La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria," IIE, Working Papers 096, IIE, Universidad Nacional de La Plata.
  • Horacio Piffano, 2013. "La Incidencia de las Políticas Públicas sobre la Actividad Rural, el Escenario Comparado y la Propuesta de Reforma Tributaria," Department of Economics, Working Papers 096, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
• Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, trade costs and regional asymmetries," Working Papers 1327, University of Strathclyde Business School, Department of Economics.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," Discussion Paper Series 2013_14, Department of Economics, Loughborough University, revised Nov 2013.
  • Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, Trade Costs and Regional Asymmetries," CESifo Working Paper Series 4469, CESifo.
  • Darby, Julia & Ferrett, Ben & Wooton, Ian, 2013. "FDI, Trade Costs and Regional Asymmetries," SIRE Discussion Papers 2013-106, Scottish Institute for Research in Economics (SIRE).
• Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.

2012

• Denhere Webster & Tafirei Felex & Onias Zivanai & Muchingami Lovemore, 2012. "The Quality Of Service Delivery In Zimbabwean Urban Councils: A Case Study Of Bindura Municipality 2009 To 2011," European Journal of Business and Economics, Central Bohemia University, vol. 5(0), pages 68-721:5, September.
• Nodira Murodova, 2012. "Mechanism Improvement Of State Support For Small Businesses Through Tax Tools In Uzbekistan," European Journal of Business and Economics, Central Bohemia University, vol. 6(0), pages 1431:6-1431, September.
• Roberto Perotti, 2012. "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, vol. 4(2), pages 214-237, May.
• Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim, 2012. "The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data," American Economic Journal: Economic Policy, American Economic Association, vol. 4(4), pages 169-198, November.
• Martin Feldstein, 2012. "The Mirrlees Review," Journal of Economic Literature, American Economic Association, vol. 50(3), pages 781-790, September.
• Zheng, Yuqing, 2012. "Consumer Income and Knowledge on Tax Status on Food and Beverages," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington 124185, Agricultural and Applied Economics Association.
• Bojnansky, Jozef & Toth, Marian & Serences, Peter, 2012. "Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby," Acta Oeconomica et Informatica, Faculty of Economics and Management, Slovak Agricultural University in Nitra (FEM SPU), vol. 15(01), pages 1-4, March.
• Regazzini, Leonardo Coviello & Bacha, Carlos Jose Caetano, 2012. "A Tributação no Setor Sucroenergético do Estado de São Paulo: anos de 2000 e 2008," Brazilian Journal of Rural Economy and Sociology (Revista de Economia e Sociologia Rural-RESR), Sociedade Brasileira de Economia e Sociologia Rural, vol. 50(4), pages 1-18, December.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
• Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
  • Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.
• Nikolay Galabov, 2012. "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
• Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
  • Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
  • Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
  • Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
• Valer Jobbagy, 2012. "Evaluation of the New Széchenyi Plan’s enterprise-development interventions – suggestions for improving the Plan’s efficiency and effectiveness," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Hamann-Salcedo, Franz Alonso & Lozano-Espitia, Luis Ignacio & Mejía, Luis Fernando, 2012. "Sobre el impacto macroeconómico de los beneficios tributarios al capital," Chapters, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso (ed.), El mercado de trabajo en Colombia : hechos, tendencias e instituciones, chapter 6, pages 253-288, Banco de la Republica de Colombia.
  • Franz Alonso Hamann Salcedo & Luis Ignacio Lozano Espitia & Luis -Fernando Mejía, 2011. "Sobre el impacto macroeconómico de los beneficios tributarios al capital," Borradores de Economia 8952, Banco de la Republica.
  • Franz Hamann & Ignacio Lozano & Luis Fernando Mejía, 2011. "Sobre el impacto macroeconómico de los beneficios tributarios al capital," Borradores de Economia 668, Banco de la Republica de Colombia.
• Hamann-Salcedo, Franz Alonso & Mejía, Luis Fernando, 2012. "Formalizando la informalidad empresarial en Colombia," Chapters, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso (ed.), El mercado de trabajo en Colombia : hechos, tendencias e instituciones, chapter 10, pages 399-427, Banco de la Republica de Colombia.
  • Franz Hamann & Luis-Fernando Mejía, 2011. "Formalizando la informalidad empresarial en Colombia," Borradores de Economia 9078, Banco de la Republica.
  • Franz Hamann & Luis-Fernando Mejía, 2011. "Formalizando la informalidad empresarial en Colombia," Borradores de Economia 676, Banco de la Republica de Colombia.
• Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014. "Asymmetric competition among nation states: A differential game approach," Journal of Public Economics, Elsevier, vol. 119(C), pages 71-79.
  • Yutao Han & Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou, 2011. "Asymmetric Competition among Nation States. A differential game approach," DEM Discussion Paper Series 11-19, Department of Economics at the University of Luxembourg.
  • Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014. "Asymmetric competition among Nation States: a differential game approach," Center for Mathematical Economics Working Papers 460, Center for Mathematical Economics, Bielefeld University.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
• Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
  • Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
• Steve R. Bond & Irem Guceri, 2012. "Trends in UK BERD after the Introduction of R&D Tax Credits," Working Papers 1201, Oxford University Centre for Business Taxation.
• Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
  • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
• Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 387-418, June.
  • Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
• Giorgia Maffini, 2012. "Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens," Working Papers 1210, Oxford University Centre for Business Taxation.
• Scott D. Dyreng & Bradley P. Lindsey & Jacob R. Thornock, 2012. "Exploring the Role Delaware Plays as a Tax Haven," Working Papers 1212, Oxford University Centre for Business Taxation.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
• Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
  • Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
• Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," NBER Working Papers 18440, National Bureau of Economic Research, Inc.
  • Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," Working Papers 1219, Oxford University Centre for Business Taxation.
• Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
  • Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
  • Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
  • Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014. "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 54-93, May.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.
• Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
• Becker, Johannes & Riedel, Nadine, 2013. "Multinational firms mitigate tax competition," Economics Letters, Elsevier, vol. 118(2), pages 404-406.
  • Johannes Becker & Nadine Riedel, 2012. "Multinational Firms Mitigate Tax Competition," Working Papers 1224, Oxford University Centre for Business Taxation.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Theresa Lohse & Nadine Riedel & Christoph Spengel, 2012. "The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview," Working Papers 1227, Oxford University Centre for Business Taxation.
• Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
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• Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
• Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.
• Adam Found & Peter Tomlinson, 2012. "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
• Colin Busby & Finn Poschmann, 2012. "The Hole in Ontario's Budget: WSIB's Unfunded Liability," e-briefs 132, C.D. Howe Institute.
• Ralf Martin & Ulrich J. Wagner & Laure B. de Preux, 2012. "The polluter-doesn't-pay principle," CentrePiece - The magazine for economic performance 369, Centre for Economic Performance, LSE.
• Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "In brief: Can industrial policy boost jobs?," CentrePiece - The magazine for economic performance 370, Centre for Economic Performance, LSE.
• Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2019. "Some Causal Effects of an Industrial Policy," American Economic Review, American Economic Association, vol. 109(1), pages 48-85, January.
  • Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "Some Causal Effects of an Industrial Policy," CEP Discussion Papers dp1113, Centre for Economic Performance, LSE.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2019. "Some causal effects of an industrial policy," LSE Research Online Documents on Economics 88837, London School of Economics and Political Science, LSE Library.
• Ralf Martin & Mirabelle Mu?ls & Laure B. de Preux & Ulrich J. Wagner, 2014. "Industry Compensation under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," American Economic Review, American Economic Association, vol. 104(8), pages 2482-2508, August.
  • Ralf Martin & Mirabelle Mu�ls & Laure B. de Preux & Ulrich J. Wagner, 2012. "Industry compensation under relocation risk: a firm-level analysis of the EU Emissions Trading Scheme," GRI Working Papers 85, Grantham Research Institute on Climate Change and the Environment.
  • Ralf Martin & Mirabelle Muûls & Laure B. de Preux & Ulrich J. Wagner, 2013. "Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," NBER Working Papers 19097, National Bureau of Economic Research, Inc.
  • Martin, Ralf & Muuls, Mirabelle & de Preux, Laure B. & Wagner, Ulrich J., 2014. "Industry compensation under relocation risk: a firm-level analysis of the EU emissions trading scheme," LSE Research Online Documents on Economics 59312, London School of Economics and Political Science, LSE Library.
  • Ralf Martin & Mirabelle Muûls & Ulrich J. Wagner & Laure B. de Preux, 2012. "Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," CEP Discussion Papers dp1150, Centre for Economic Performance, LSE.
• J?r?me Adda & Francesca Cornaglia, 2013. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, vol. 103(7), pages 3102-3114, December.
  • Jerome Adda & Francesca Cornaglia, 2011. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," Economics Working Papers ECO2011/32, European University Institute.
  • Jérôme Adda & Francesca Cornaglia, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," CEP Discussion Papers dp1167, Centre for Economic Performance, LSE.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers 6688, Institute of Labor Economics (IZA).
  • Adda, Jérôme & Cornaglia, Francesca, 2013. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 59324, London School of Economics and Political Science, LSE Library.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 51514, London School of Economics and Political Science, LSE Library.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012. "The Causal Effects of an Industrial Policy," IZA Discussion Papers 6323, Institute of Labor Economics (IZA).
  • Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," SERC Discussion Papers 0098, Centre for Economic Performance, LSE.
  • Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012. "The causal effects of an industrial policy," CEPR Discussion Papers 8818, C.E.P.R. Discussion Papers.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016. "The causal effects of an industrial policy," LSE Research Online Documents on Economics 58575, London School of Economics and Political Science, LSE Library.
  • Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," NBER Working Papers 17842, National Bureau of Economic Research, Inc.
• Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
• Savina Princen, 2012. "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series 3713, CESifo.
• Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
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  • Dirk Foremny & Nadine Riedel, 2012. "Business Taxes and the Electoral Cycle," CESifo Working Paper Series 3729, CESifo.
  • Foremny, Dirk & Riedel, Nadine, 2012. "Business taxes and the electoral cycle," FZID Discussion Papers 43-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
• Dharmapala, Dhammika & Riedel, Nadine, 2013. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
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  • Dhammika Dharmapala & Nadine Riedel, 2012. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series 3791, CESifo.
  • Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
• Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
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  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
• Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012. "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers 2012-31, Kiel Institute for the World Economy (IfW Kiel).
  • Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012. "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series 3869, CESifo.
• Gabriel Felbermayr & Inga Heiland & Erdal Yalcin & Gabriel J. Felbermayr, 2012. "Mitigating Liquidity Constraints: Public Export Credit Guarantees in Germany," CESifo Working Paper Series 3908, CESifo.
• Balázs Égert, 2011. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers 858, OECD Publishing.
  • Balazs Egert, 2012. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series 3928, CESifo.
• Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015. "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, vol. 125(589), pages 1764-1789, December.
  • Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2012. "Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data," CESifo Working Paper Series 3942, CESifo.
• Brou Daniel & Ruta Michele, 2013. "A Commitment Theory of Subsidy Agreements," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 239-270, January.
  • Brou, Daniel & Ruta, Michele, 2012. "A commitment theory of subsidy agreements," WTO Staff Working Papers ERSD-2012-15, World Trade Organization (WTO), Economic Research and Statistics Division.
  • Daniel Brou & Michele Ruta, 2012. "A Commitment Theory of Subsidy Agreements," CESifo Working Paper Series 3945, CESifo.
• Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
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  • Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
  • Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
  • Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
• Johannes Becker & Andrea Schneider, 2018. "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(2), pages 202-217, April.
  • Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo.
• Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
  • Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
  • Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
  • Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
• Pere Arqué-Castells & Pierre Mohnen, 2015. "Sunk Costs, Extensive R&D Subsidies and Permanent Inducement Effects," Journal of Industrial Economics, Wiley Blackwell, vol. 63(3), pages 458-494, September.
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  • Pere Arqué-Castells & Pierre Mohnen, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," CIRANO Working Papers 2012s-09, CIRANO.
  • Arqué-Castells, Pere & Mohnen, Pierre, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," MERIT Working Papers 2012-029, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Pere Arqué-Castells & Pierre Mohnen, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," Working Papers 2012/13, Institut d'Economia de Barcelona (IEB).
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1480-1503, November.
  • Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1480-1503, November.
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• Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "The Taxation of Passive Foreign Investment - Lessons from German Experience," CESifo Working Paper Series 2624, CESifo.
• Ricardo Arguello, 2012. "Efectividad estimada de algunos de los principales instrumentos de política agrícola en Colombia," Documentos de Trabajo 9995, Universidad del Rosario.
• Juan Gonzalo Zapata & Adriana Sabogal & Ana Cecilia Montes & Germán Rodríguez & Jairo Castillo, 2012. "Una estimación de la adulteración y la falsificación de bebidas alcohólicas en Colombia," Informes de Investigación 10264, Fedesarrollo.
• Alexander Sellamen Garzón & Andrés Camacho Murillo, 2012. "The international competitiveness and target markets of colombian blackberries," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
• Jorge Enrique Saiz Vélez & Sergio Iván Mantilla Bautista & Jesús María Cardenas Beltrán, 2012. "Efectos de la corrupción sobre la criminalidad, el crecimiento económico y la pobreza: una evidencia para seis departamentos de Colombia," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
• José Juan Déniz Mayor & María Concepción Verona Martel, 2012. "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
• Juan Manuel Dominguez Andrade, 2012. "El Mercado Bio-combustible : Escenarios hipotéticos," Revista de Economía del Caribe 10280, Universidad del Norte.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012. "The Causal Effects of an Industrial Policy," IZA Discussion Papers 6323, Institute of Labor Economics (IZA).
  • Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012. "The causal effects of an industrial policy," CEPR Discussion Papers 8818, C.E.P.R. Discussion Papers.
  • Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," NBER Working Papers 17842, National Bureau of Economic Research, Inc.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016. "The causal effects of an industrial policy," LSE Research Online Documents on Economics 58575, London School of Economics and Political Science, LSE Library.
  • Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," SERC Discussion Papers 0098, Centre for Economic Performance, LSE.
• Robert Kollmann & Werner Roeger & Jan in'tVeld, 2012. "Fiscal Policy in a Financial Crisis: Standard Policy vs. Bank Rescue Measures," Working Papers ECARES ECARES 2012-006, ULB -- Universite Libre de Bruxelles.
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• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
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• Huizinga, Harry & Voget, Johannes & Wagner, Wolf, 2018. "Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax base," Journal of Financial Economics, Elsevier, vol. 129(2), pages 306-328.
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  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2012. "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," CEPR Discussion Papers 9151, C.E.P.R. Discussion Papers.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
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• Federici, Daniela & Parisi, Valentino, 2012. "Corporate taxation and exports," MPRA Paper 41012, University Library of Munich, Germany.
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• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
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  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
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• Francesca D'Auria & Francisco De Castro & Robert Kuenzel & Julia Lendvai & Rafal Raciborski & Alessandro Turrini & Jan in 't Veld & Lucas Vogel, . "Quarterly Report on the Euro Area (QREA), Vol.11, No.3 (2012)," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
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• Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers 1203, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
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  • Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE: impact et complémentarité des mesures de soutien financier," Post-Print halshs-00702217, HAL.
  • Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers halshs-00683648, HAL.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
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  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," PSE - Labex "OSE-Ouvrir la Science Economique" hal-00812979, HAL.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint) hal-00812979, HAL.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," IZA Discussion Papers 6357, Institute of Labor Economics (IZA).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers 645, Institut d'Économie Industrielle (IDEI), Toulouse.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," TSE Working Papers 10-201, Toulouse School of Economics (TSE).
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print hal-00812979, HAL.
  • Magnac, Thierry & Selod, Harris & Gobillon, Laurent, 2010. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," CEPR Discussion Papers 8084, C.E.P.R. Discussion Papers.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2010. "Do Unemployed Workers Benefit from Enterprise Zones ? The French Experience," Working Papers 2010-45, Center for Research in Economics and Statistics.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint) hal-00812979, HAL.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," IZA Discussion Papers 6357, Institute of Labor Economics (IZA).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers 645, Institut d'Économie Industrielle (IDEI), Toulouse.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," TSE Working Papers 10-201, Toulouse School of Economics (TSE).
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print hal-00812979, HAL.
  • Magnac, Thierry & Selod, Harris & Gobillon, Laurent, 2010. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," CEPR Discussion Papers 8084, C.E.P.R. Discussion Papers.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE: impact et complémentarité des mesures de soutien financier," Post-Print halshs-00758111, HAL.
  • Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers halshs-00683648, HAL.
  • Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE: impact et complémentarité des mesures de soutien financier," Post-Print halshs-00702217, HAL.
  • Benjamin Montmartin, 2012. "Intensité de l'investissement privé en R&D dans les pays de l'OCDE : Impact et complémentarité des mesures de soutien financier," Working Papers 1203, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Timothy P. Hubbard & Justin Svec, 2015. "A Model of Tradeable Capital Tax Permits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 916-942, December.
  • Timothy P. Hubbard & Justin Svec, 2012. "A Model of Tradeable Capital Tax Permits," Working Papers 1202, College of the Holy Cross, Department of Economics.
• Edmark, Karin & Gordon, Roger, 2012. "The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants," Working Papers 2012:15, Swedish Entrepreneurship Forum.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
  • Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
  • Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011. "Entrepreneurial innovations and taxation," Working Papers 1122, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
• Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
  • Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
• Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012. "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series 942, Research Institute of Industrial Economics.
• Dackehag , Margareta & Hansson, Åsa, 2012. "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers 2012:6, Lund University, Department of Economics.
• Martin Jacob & Jan Södersten, 2013. "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
  • Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
  • Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
• Martin Jacob & Jan Södersten, 2013. "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
  • Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
  • Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
• Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
• Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
• Shanjun Li & Joshua Linn & Erich Muehlegger, 2014. "Gasoline Taxes and Consumer Behavior," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 302-342, November.
  • Li, Shanjun & Linn, Joshua & Muehlegger, Erich, 2012. "Gasoline Taxes and Consumer Behavior," Working Paper Series rwp12-006, Harvard University, John F. Kennedy School of Government.
  • Li, Shanjun & Linn, joshua & Muehlegger, Erich J., 2012. "Gasoline Taxes and Consumer Behavior," Scholarly Articles 8506866, Harvard Kennedy School of Government.
  • Shanjun Li & Joshua Linn & Erich Muehlegger, 2012. "Gasoline Taxes and Consumer Behavior," NBER Working Papers 17891, National Bureau of Economic Research, Inc.
• Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," CARF F-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
  • Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series gd11-220, Institute of Economic Research, Hitotsubashi University.
• Constantin Cucosel, 2012. "Efficiency of Fiscal Control and Anti-Tax Evasion Measures Carried Out by the General Directorate of Public Finance Maramures," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 11-15, January.
• Russell Thomson, 2013. "Measures of R&D Tax Incentives for OECD Countries," Review of Economics and Institutions, Università di Perugia, vol. 4(3).
  • Russell Thomson, 2012. "Measure of R&D Tax Incentives for OECD Countries," Melbourne Institute Working Paper Series wp2012n17, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Viktor Synchak, 2012. "Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 50-58, December.
• Mingjun Zhou, 2012. "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 1-12.
• Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012. "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Fin," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(2), pages 15-28.
• Brosio, Giorgio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 3956, Inter-American Development Bank.
• Perry, Guillermo & Bustos, Sebastián, 2012. "The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues," IDB Publications (Working Papers) 4062, Inter-American Development Bank.
• Machado, Roberto & Zuloeta, José, 2012. "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers) 4064, Inter-American Development Bank.
• Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
  • Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
  • Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
• Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 67178, Inter-American Development Bank.
• Guillermo Perry & Sebastián Bustos, 2012. "The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues," IDB Publications (Working Papers) 76318, Inter-American Development Bank.
• Roberto Machado & José Zuloeta, 2012. "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers) 76398, Inter-American Development Bank.
• Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, vol. 35(Especial ), pages 75-117, January.
  • Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
  • Eduardo Lora & Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 76958, Inter-American Development Bank.
• Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications 4770, Inter-American Development Bank, Research Department.
• Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
  • Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
  • Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
• Teresa Ter-Minassian, 2012. "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications 4803, Inter-American Development Bank, Research Department.
• Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
  • Dirk Foremny & Nadine Riedel, 2012. "Business Taxes and the Electoral Cycle," CESifo Working Paper Series 3729, CESifo Group Munich.
  • Dirk Foremny & Nadine Riedel, 2012. "Business taxes and the electoral cycle," Working Papers 2012/3, Institut d'Economia de Barcelona (IEB).
  • Foremny, Dirk & Riedel, Nadine, 2012. "Business taxes and the electoral cycle," FZID Discussion Papers 43-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
• Revelli Federico, 2012. "Business taxation and economic performance in hierarchical government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201204, University of Turin.
  • Federico Revelli, 2012. "Business taxation and economic performance in hierarchical government structures," Working Papers 2012/12, Institut d'Economia de Barcelona (IEB).
• Revelli Federico, 2012. "Business taxation and economic performance in hierarchical government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201204, University of Turin.
  • Federico Revelli, 2012. "Business taxation and economic performance in hierarchical government structures," Working Papers 2012/12, Institut d'Economia de Barcelona (IEB).
• Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
  • Dirk Foremny & Nadine Riedel, 2012. "Business Taxes and the Electoral Cycle," CESifo Working Paper Series 3729, CESifo.
  • Dirk Foremny & Nadine Riedel, 2012. "Business taxes and the electoral cycle," Working Papers 2012/3, Institut d'Economia de Barcelona (IEB).
  • Foremny, Dirk & Riedel, Nadine, 2012. "Business taxes and the electoral cycle," FZID Discussion Papers 43-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
• Ana Clara Cândido & Isabel Marques Rosa, 2012. "Políticas de Financiamento de I&D em Portugal [R&D financing policies in Portugal]," IET Working Papers Series 11/2012, Universidade Nova de Lisboa, IET/CICS.NOVA-Interdisciplinary Centre on Social Sciences, Faculty of Science and Technology.
• S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
  • Junhyung Park & Sukhmani Bedi & S. M. Ali Abbas & Alexander D Klemm, 2012. "A Partial Race to the Bottom; Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 12/28, International Monetary Fund.
• Grace Gu & Ruud Mooij & Tigran Poghosyan, 2015. "Taxation and leverage in international banking," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 177-200, April.
  • Grace Weishi Gu & Ruud A. de Mooij & Tigran Poghosyan, 2012. "Taxation and Leverage in International Banking," IMF Working Papers 12/281, International Monetary Fund.
• S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
  • Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012. "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 2012/028, International Monetary Fund.
• Grace Gu & Ruud Mooij & Tigran Poghosyan, 2015. "Taxation and leverage in international banking," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 177-200, April.
  • Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012. "Taxation and Leverage in International Banking," IMF Working Papers 2012/281, International Monetary Fund.
• Federico Biagi & Massimo Loi, 2012. "Do Incentives for Innovation work? Evidence from the Italian Manufacturing Sector," JRC Research Reports JRC75889, Joint Research Centre.
• Peter Franz, 2012. "Wie können sich Hochschulen in stärkerem Ausmaß selbst finanzieren? – Das Beispiel Sachsen-Anhalt –," Wirtschaft im Wandel, Halle Institute for Economic Research, vol. 18(5), pages 160-168.
• Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," SERC Discussion Papers 0098, Centre for Economic Performance, LSE.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012. "The Causal Effects of an Industrial Policy," IZA Discussion Papers 6323, Institute of Labor Economics (IZA).
  • Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012. "The causal effects of an industrial policy," CEPR Discussion Papers 8818, C.E.P.R. Discussion Papers.
  • Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," NBER Working Papers 17842, National Bureau of Economic Research, Inc.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016. "The causal effects of an industrial policy," LSE Research Online Documents on Economics 58575, London School of Economics and Political Science, LSE Library.
• J?r?me Adda & Francesca Cornaglia, 2013. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, vol. 103(7), pages 3102-3114, December.
  • Jerome Adda & Francesca Cornaglia, 2011. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," Economics Working Papers ECO2011/32, European University Institute.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers 6688, Institute of Labor Economics (IZA).
  • Adda, Jérôme & Cornaglia, Francesca, 2013. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 59324, London School of Economics and Political Science, LSE Library.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 51514, London School of Economics and Political Science, LSE Library.
  • Jérôme Adda & Francesca Cornaglia, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," CEP Discussion Papers dp1167, Centre for Economic Performance, LSE.
• Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics 201233, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers 6717, Institute of Labor Economics (IZA).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 351, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012. "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge 153-12, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Benjamin Jung, 2012. "Optimal fixed cost subsidies in Melitz-type models," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 39(1), pages 87-108, February.
• Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
  • Mr. Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 2009/136, International Monetary Fund.
  • A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
• Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
  • Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
• David Agrawal, 2012. "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 574-597, August.
• Richard Gretz & Jannett Highfill & Robert Scott, 2012. "R&D subsidy games: a cost sharing approach vs. reward for performance," The Journal of Technology Transfer, Springer, vol. 37(4), pages 385-403, August.
• Tuomas Takalo, 2012. "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, vol. 1, pages 157-167.
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  • Takalo, Tuomas, 2013. "Rationales and instruments for public innovation policies," Bank of Finland Research Discussion Papers 1/2013, Bank of Finland.
• Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
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  • Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
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• Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
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  • Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
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• Teguh Dartanto, 2012. "The 2008 Corporate Income Tax Reform and Its Contribution to Poverty Reduction in Indonesia," Working Papers in Economics and Business 201203, Faculty of Economics and Business, University of Indonesia, revised Apr 2012.
• Ralf Martin & Mirabelle Mu?ls & Laure B. de Preux & Ulrich J. Wagner, 2014. "Industry Compensation under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme," American Economic Review, American Economic Association, vol. 104(8), pages 2482-2508, August.
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• Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou, 2012. "On the long run economic performance of small economies," DEM Discussion Paper Series 12-14, Department of Economics at the University of Luxembourg.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012. "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge 153-12, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics 201233, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers 6717, Institute of Labor Economics (IZA).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 351, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Michael Smart, 2012. "The Reform of Business Property Tax in Ontario: An Evaluation," IMFG Papers 10, University of Toronto, Institute on Municipal Finance and Governance.
• Robert Krämer & Vilen Lipatov, 2012. "Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 17-47, March.
• Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
• Sebastian Eichfelder & Michael Schorn, 2012. "Tax Compliance Costs: A Business-Administration Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 191-230, June.
• Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2016. "Trade Credit and Taxes," The Review of Economics and Statistics, MIT Press, vol. 98(1), pages 132-139, March.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," NBER Working Papers 18107, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," Working Papers 631, Research Seminar in International Economics, University of Michigan.
• Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
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  • Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
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  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014. "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 54-93, May.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
• Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2019. "The Differential Effects of Bilateral Tax Treaties," World Scientific Book Chapters, in: Foreign Direct Investment, chapter 7, pages 235-263, World Scientific Publishing Co. Pte. Ltd..
  • Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2012. "The Differential Effects of Bilateral Tax Treaties," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2014. "The Differential Effects of Bilateral Tax Treaties," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 1-18, May.
• DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  • Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
  • Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers 17770, National Bureau of Economic Research, Inc.
• Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012. "The Causal Effects of an Industrial Policy," IZA Discussion Papers 6323, Institute of Labor Economics (IZA).
  • Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," NBER Working Papers 17842, National Bureau of Economic Research, Inc.
  • Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012. "The causal effects of an industrial policy," CEPR Discussion Papers 8818, C.E.P.R. Discussion Papers.
  • Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016. "The causal effects of an industrial policy," LSE Research Online Documents on Economics 58575, London School of Economics and Political Science, LSE Library.
  • Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," SERC Discussion Papers 0098, Centre for Economic Performance, LSE.
• Zhiguo He & Gregor Matvos, 2016. "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt Be Optimal?," Management Science, INFORMS, vol. 62(2), pages 303-325, February.
  • Zhiguo He & Gregor Matvos, 2012. "Debt and Creative Destruction: Why Could Subsidizing Corporate Debt be Optimal?," NBER Working Papers 17920, National Bureau of Economic Research, Inc.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2016. "Trade Credit and Taxes," The Review of Economics and Statistics, MIT Press, vol. 98(1), pages 132-139, March.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," Working Papers 631, Research Seminar in International Economics, University of Michigan.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," NBER Working Papers 18107, National Bureau of Economic Research, Inc.
• Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014. "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 54-93, May.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.
  • Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
• Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," Working Papers 1219, Oxford University Centre for Business Taxation.
  • Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," NBER Working Papers 18440, National Bureau of Economic Research, Inc.
• Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
  • Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
  • Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
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• Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
• Blouin, Jennifer, 2012. "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, vol. 6(1), pages 1-64, April.
• Ryan, Stephen G., 2012. "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, vol. 6(3–4), pages 187-354, December.
• Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
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• Carolina Torres, 2012. "Taxes and Investment in Skills," OECD Taxation Working Papers 13, OECD Publishing.
• Alexandra Bibbee, 2012. "Unleashing Business Innovation in Canada," OECD Economics Department Working Papers 997, OECD Publishing.
• Jens Matthias Arnold, 2012. "Improving the Tax System in Indonesia," OECD Economics Department Working Papers 998, OECD Publishing.
• Mara Eugenia-Ramona, 2012. "Taxation Of Financial Sector After The Crisis In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 477-482, December.
• Ellen R. McGrattan, 2012. "Capital Taxation During the U.S. Great Depression," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(3), pages 1515-1550.
  • Ellen R. McGrattan, 2010. "Capital taxation during the U.S. Great Depression," Staff Report 451, Federal Reserve Bank of Minneapolis.
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  • Ellen R. McGrattan, 2010. "Capital Taxation During the U.S. Great Depression," NBER Working Papers 16588, National Bureau of Economic Research, Inc.
• Beca Maruºa & ªerban Elena Claudia, 2012. "The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1267-1272, May.
• Cibotariu Irina-ªtefana & Apetri Aniºoara-Niculina, 2012. "The Need of Avoiding the Double International Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1322-1325, May.
• Mihaela Stet, 2012. "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1707-1711, May.
• Beca Maruºa, 2012. "The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1003-1007, Decembre.
• Cuceu Ionuþ Constantin & Vãidean Viorela Ligia & ªarlea Mihaela, 2012. "VAT Revenues in Romania: An Econometric Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-63, Decembre.
• Marcella Nicolini & Carlo Scarpa & Paola Valbonesi, 2012. "State Aid to Business in the European Union: a Focus on the Car Sector," DEM Working Papers Series 001, University of Pavia, Department of Economics and Management.
• Oscar Amerighi & Giuseppe Feo, 2017. "Tax competition for foreign direct investments and the nature of the incumbent firm," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 19(4), pages 811-826, August.
  • Oscar Amerighi & Giuseppe De Feo, 2012. "Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm," Quaderni di Dipartimento 161, University of Pavia, Department of Economics and Quantitative Methods.
• Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2012. "Consideration Regarding the Taxation in Finland and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 69-76.
• Roxana Ispas, 2012. "VAT Collection to Collection: Advantages and Disadvantages," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(3), pages 115-122.
• Voszka, Éva, 2012. "Competition Policy in Europe – Temporary or Long-Lasting Changes? : Changes of the principles and the practice of state aid during the crisis," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(1), pages 71-90.
• Kovács, Levente, 2012. "Bank Taxes in the European Union," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(3), pages 332-346.
• Abel L. Costa Fernandes & Paulo R. Mota, 2012. "Triffin’s Dilemma Again and the Efficient Level of U.S. Government Debt," FEP Working Papers 469, Universidade do Porto, Faculdade de Economia do Porto.
• Bayari, Celal, 2012. "The Origin of Minimum Wage Determination in Australia: The Political and Legal Institutions," MPRA Paper 102294, University Library of Munich, Germany, revised 19 May 2012.
• Raboy, David G. & Basher, Syed Abul & Hossain, Ishrat & Kaitibie, Simeon, 2012. "More efficient production subsidies for emerging agriculture in micro Arab states: a conceptual model," MPRA Paper 38854, University Library of Munich, Germany.
• Dankó, Zsófia, 2012. "Corporate tax harmonization in the European Union," MPRA Paper 40350, University Library of Munich, Germany.
• Daniela Federici & Valentino Parisi, 2012. "Corporate Taxation and Exports," Working Papers 2012-01, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
  • Federici, Daniela & Parisi, Valentino, 2012. "Corporate taxation and exports," MPRA Paper 41012, University Library of Munich, Germany.
• Bartolucci, Francesco & Grilli, Leonardo & Pieroni, Luca, 2012. "Estimating dynamic causal effects with unobserved confounders: a latent class version of the inverse probability weighted estimator," MPRA Paper 43430, University Library of Munich, Germany.
• Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
• Jiří Jakoubek, 2012. "Limits to the Price Formation: Possibilities and Implications of Setting a Common Interest Rates [Omezení tvorby transferových cen - možnosti a implikace nastavení obvyklé úrokové míry]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 102-119.
• Alexej Sato, 2012. "Transfer Prices in International Business," Ekonomika a Management, Prague University of Economics and Business, vol. 2012(4), pages 25-34.
• Peter Bolcha & Alena Zemplinerová, 2012. "Dopad investičních pobídek na objem investic v České republice [The Effect of Investment Incentives on Investment in Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 81-100.
• Beáta Blechová, 2012. "Progresivní nebo "rovná" daň - ekonomické i politické dilema [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(5), pages 649-667.
• Francisco Buera & Benjamin Moll & Yongseok Shin, 2013. "Well-Intended Policies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(1), pages 216-230, January.
  • Francisco Buera & Benjamin Moll & Yongseok Shin, 2012. "Code and data files for "Well-Intended Policies"," Computer Codes 11-216, Review of Economic Dynamics.
• Karel Mertens & Morten O. Ravn, 2013. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
  • Ravn, Morten & Mertens, Karel, 2011. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," CEPR Discussion Papers 8554, C.E.P.R. Discussion Papers.
  • Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
• Anum Saeed & Adeel Ahmad & Khalid Zaman, 2012. "Validity of the Value Added Tax in the SAARC Region," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(45), pages 143-170, September.
• Ramin Bashir Khodaparasti, 2012. "The New Public Management And Social Justice In Iran: Elimination Of Subsidies," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(45), pages 69-86, September.
• Hernesniemi, Hannu, 2012. "Merenkulun toimintaedellytykset, kilpailukyky ja julkisen talouden sopeuttamistoimet - Taustaselvitys valtiovarainministeriölle," Discussion Papers 1270, The Research Institute of the Finnish Economy.
• Bradley, Sebastien, 2012. "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series 2012-10, LeBow College of Business, Drexel University.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
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• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
  • Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
• Pekka SALMI, 2012. "The Impact of Public R&D Funding on Open Innovation," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 142-163, June.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2012. "Le riforme dell'imposizione diretta sulle imprese italiane," Departmental Working Papers of Economics - University 'Roma Tre' 0164, Department of Economics - University Roma Tre.
• A. Roggeman & I. Verleyen & P. Van Cauwenberge & C. Coppens, 2012. "An Empirical Investigation into the Design of an EU Apportionment Formula Related to Profit Generating Factors," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/813, Ghent University, Faculty of Economics and Business Administration.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2012. "La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche," Rivista Bancaria - Minerva Bancaria, Istituto di Cultura Bancaria Francesco Parrillo, issue 1, January.
• Thomas K. Bauer & Tanja Kasten & Lars-H.R. Siemers, 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 0351, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• David Nguyen-Thanh & Christoph Strupat, 2012. "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers 0389, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
  • Goerke, Laszlo, 2011. "The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion," University of Tübingen Working Papers in Business and Economics 8, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Andreas Oestreicher & Reinald Koch, 2012. "Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 254-280, October.
• Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
  • Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers dp705, Financial Markets Group.
  • Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012. "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers 310, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 04 Feb 2015.
  • Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012. "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers 8939, C.E.P.R. Discussion Papers.
  • Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012. "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics 119048, London School of Economics and Political Science, LSE Library.
• Arkadiusz Bernal, 2012. "Zasadność zwolnienia usług pośrednictwa finansowego z podatku od wartości dodanej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1-2, pages 117-133.
• Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics 201233, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012. "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge 153-12, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers 6717, Institute of Labor Economics (IZA).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 351, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Journal of Business Ethics, Springer, vol. 125(3), pages 361-380, December.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print CEB, ULB -- Universite Libre de Bruxelles, vol. 125(3), pages 361-380.
  • Simon Cornée & Ariane Szafarz, 2012. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Working Papers CEB 12-029, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2013. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print halshs-00874615, HAL.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," ULB Institutional Repository 2013/192366, ULB -- Universite Libre de Bruxelles.
  • Simon Cornée & Ariane Szafarz, 2014. "Vive la Différence: Social Banks and Reciprocity in the Credit Market," Post-Print hal-02944436, HAL.
• Semih ÖZ, 2012. "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Bebeşelea Mihaela, 2012. "Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(3), pages 1-1, June.
• Joy Bhadury & H. Eiselt, 2012. "Optimizing subsidies for the location of distribution centers," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 48(1), pages 247-261, February.
• Ufuk Ince & James Owers, 2012. "The interaction of corporate dividend policy and capital structure decisions under differential tax regimes," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 36(1), pages 33-57, January.
• Franz W. Wagner & Michaela Ott, 2012. "Wie relevant sind Steuerwirkungen auf Investitionen noch? Zeit-, Bemessungsgrundlagen- und Tarif-Effekte der Unternehmensbesteuerung 1960–2010," Schmalenbach Journal of Business Research, Springer, vol. 64(4), pages 392-427, June.
• Jan Voßmerbäumer, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 536-561, August.
• Christian Bjørnskov, 2012. "Can bribes buy protection against international competition?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 148(4), pages 751-775, December.
• Holger Techert & Judith Niehues & Hubertus Bardt & Erik Gawel & Klaas Korte & Andreas Löschel & Florens Flues & Peter Heindl, 2012. "Verteilungswirkungen des Erneuerbare-Energien-Gesetzes," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(8), pages 507-519, August.
• Morten S. Henningsen & Torbjørn Hægeland & Jarle Møen, 2012. "Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms' R&D intentions," Discussion Papers 729, Statistics Norway, Research Department.
• Sasan Bakhtiari, 2012. "Small Business Redefined: A Quasi-Linear Fuzzy Classification of Firm Size," Discussion Papers 2012-24, School of Economics, The University of New South Wales.
• Boris Lokshin & Pierre Mohnen, 2012. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Applied Economics, Taylor & Francis Journals, vol. 44(12), pages 1527-1538, April.
  • Lokshin, Boris & Mohnen, Pierre, 2010. "How effective are level-based R&D tax credits? Evidence from the Netherlands," MERIT Working Papers 2010-040, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Boris Lokshin & Pierre Mohnen, 2011. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Post-Print hal-00677632, HAL.
• James Giesecke & Nhi Hoang Tran, 2012. "A general framework for measuring VAT compliance rates," Applied Economics, Taylor & Francis Journals, vol. 44(15), pages 1867-1889, May.
  • J.A Giesecke & Tran Hoang Nhi, 2010. "A General Framework for Measuring VAT Compliance Rates," Centre of Policy Studies/IMPACT Centre Working Papers g-206, Victoria University, Centre of Policy Studies/IMPACT Centre.
• PriceWaterhouseCoopers, 2012. "Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector," Taxation Papers 31, Directorate General Taxation and Customs Union, European Commission.
• Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
  • Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
• PriceWaterhouseCoopers, 2012. "Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Direct," Taxation Studies 0040, Directorate General Taxation and Customs Union, European Commission.
• Copenhagen Economics, 2012. "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies 0041, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2012. "Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report," Taxation Studies 0042, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
• Maruşa Beca, 2012. "The Vat Scheme Upon Collection – Advantages And Disadvantages For Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 242-247, November.
• Nicolae BACILA, 2012. "The relationship between government and business r&d expenditure in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 134-141, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012. "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 357-361, May.
• Huizinga, Harry & Voget, Johannes & Wagner, Wolf, 2018. "Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax base," Journal of Financial Economics, Elsevier, vol. 129(2), pages 306-328.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2012. "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," CEPR Discussion Papers 9151, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases," Tinbergen Institute Discussion Papers 12-100/IV/DSF39, Tinbergen Institute.
• Hendrik Vrijburg & Ruud Mooij, 2016. "Tax rates as strategic substitutes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 2-24, February.
  • Ruud A. de Mooij & Hendrik Vrijburg, 2012. "Tax Rates as Strategic Substitutes," Tinbergen Institute Discussion Papers 12-104/VI, Tinbergen Institute.
• James Alm & Asmaa El-Ganainy, 2013. "Value-added taxation and consumption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 105-128, February.
  • James Alm & Asmaa El-Ganainy, 2012. "Value-added Taxation and Consumption," Working Papers 1203, Tulane University, Department of Economics.
• Busom, Isabel & Corchuelo, Beatriz, 2011. "Tax incentives and direct support for R&D : what do firms use and why?," IC3JM - Estudios = Working Papers id-11-03, Instituto Mixto Carlos III - Juan March de Ciencias Sociales (IC3JM).
  • Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012. "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers wpdea1212, Department of Applied Economics at Universitat Autonoma of Barcelona.
• Ronald B Davies, 2012. "CCCTB 4 EU? SA vs. FA w/ FTA," Working Papers 201224, School of Economics, University College Dublin.
• Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 59-91, National Bureau of Economic Research, Inc.
  • Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  • Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
• Pere Arqué-Castells & Pierre Mohnen, 2015. "Sunk Costs, Extensive R&D Subsidies and Permanent Inducement Effects," Journal of Industrial Economics, Wiley Blackwell, vol. 63(3), pages 458-494, September.
  • Pere Arqué-Castells & Pierre Mohnen, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," Working Papers XREAP2012-10, Xarxa de Referència en Economia Aplicada (XREAP), revised May 2012.
  • Arqué-Castells, Pere & Mohnen, Pierre, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," MERIT Working Papers 2012-029, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Pere Arqué-Castells & Pierre Mohnen, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," CIRANO Working Papers 2012s-09, CIRANO.
  • Pere Arqué-Castells & Pierre Mohnen, 2012. "Sunk costs, extensive R&D subsidies and permanent inducement effects," Working Papers 2012/13, Institut d'Economia de Barcelona (IEB).
• Busom, Isabel & Corchuelo, Beatriz & Martinez Ros, Ester, 2012. "Tax incentives or subsidies for R&D?," MERIT Working Papers 2012-056, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Lokshin, Boris & Mohnen, Pierre, 2013. "Do R&D tax incentives lead to higher wages for R&D workers? Evidence from The Netherlands," Research Policy, Elsevier, vol. 42(3), pages 823-830.
  • Lokshin, Boris & Mohnen, Pierre, 2012. "Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands," MERIT Working Papers 2012-058, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• James Marton & Stephen A. Woodbury, 2013. "Retiree Health Benefits as Deferred Compensation," Public Finance Review, , vol. 41(1), pages 64-91, January.
  • James Marton & Stephen A. Woodbury, 2010. "The Influence of Retiree Health Benefits on Retirement Patterns," Upjohn Working Papers 10-163, W.E. Upjohn Institute for Employment Research.
  • James Marton & Stephen A. Woodbury, 2012. "Retiree Health Benefits as Deferred Compensation: Evidence from the Health and Retirement Study," Upjohn Working Papers 12-182, W.E. Upjohn Institute for Employment Research.
• Federico Revelli, 2012. "Business taxation and economic performance in hierarchical government structures," Working Papers 2012/12, Institut d'Economia de Barcelona (IEB).
  • Revelli Federico, 2012. "Business taxation and economic performance in hierarchical government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201204, University of Turin.
• Julia Braun, 2012. "The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 120(4), pages 371-398.
• Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
• Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1480-1503, November.
  • Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1480-1503, November.
  • Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Post-Print hal-01208838, HAL.
• Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "The Taxation of Passive Foreign Investment - Lessons from German Experience," CESifo Working Paper Series 2624, CESifo.
• Rainald Borck & Hyun‐Ju Koh & Michael Pflüger, 2012. "Inefficient Lock‐In And Subsidy Competition," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(4), pages 1179-1204, November.
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient Lock-in and Subsidy Competition," CESifo Working Paper Series 2592, CESifo.
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient lock-in and subsidy competition," Working Papers 070, Bavarian Graduate Program in Economics (BGPE).
• Thierry Madiès & Jean-Jacques Dethier, 2012. "Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 3(02), pages 1-31.
  • Madies, Thierry & Dethier, Jean-Jacques, 2010. "Fiscal competition in developing countries : a survey of the theoretical and empirical literature," Policy Research Working Paper Series 5311, The World Bank.
• Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, arqus - Arbeitskreis Quantitative Steuerlehre.
• Rünger, Silke, 2012. "The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings," arqus Discussion Papers in Quantitative Tax Research 126, arqus - Arbeitskreis Quantitative Steuerlehre.
• Mehrmann, Annika & Schneider, Georg & Sureth, Caren, 2012. "Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases," arqus Discussion Papers in Quantitative Tax Research 134, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ewert, Ralf & Niemann, Reiner, 2012. "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research 135, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hegemann, Annika, 2012. "Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit: Wie wirkt die Abgeltungssteuer?," arqus Discussion Papers in Quantitative Tax Research 140, arqus - Arbeitskreis Quantitative Steuerlehre.
• Koester, Gerrit B. & Priesmeier, Christoph, 2012. "Estimating dynamic tax revenue elasticities for Germany," Discussion Papers 23/2012, Deutsche Bundesbank.
• Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
  • Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
• Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
  • Dirk Foremny & Nadine Riedel, 2012. "Business Taxes and the Electoral Cycle," CESifo Working Paper Series 3729, CESifo.
  • Foremny, Dirk & Riedel, Nadine, 2012. "Business taxes and the electoral cycle," FZID Discussion Papers 43-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
  • Dirk Foremny & Nadine Riedel, 2012. "Business taxes and the electoral cycle," Working Papers 2012/3, Institut d'Economia de Barcelona (IEB).
• Lohse, Theresa & Riedel, Nadine, 2012. "The impact of transfer pricing regulations on profit shifting within European multinationals," FZID Discussion Papers 61-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
• Baade, Robert A. & Matheson, Victor A., 2012. "Professional sports, hurricane Katrina, and the economic redevelopment of New Orleans," Edition HWWI: Chapters, in: Büch, Martin-Peter & Maennig, Wolfgang & Schulke, Hans-Jürgen (ed.), Zur Ökonomik von Spitzenleistungen im internationalen Sport, volume 3, pages 123-146, Hamburg Institute of International Economics (HWWI).
  • Robert A. Baade & Victor A. Matheson, 2007. "Professional Sports, Hurricane Katrina, And The Economic Redevelopment Of New Orleans," Contemporary Economic Policy, Western Economic Association International, vol. 25(4), pages 591-603, October.
• Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012. "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series 3869, CESifo.
  • Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012. "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers 2012-31, Kiel Institute for the World Economy (IfW Kiel).
• Franz, Peter, 2012. "Wie können sich Hochschulen in stärkerem Ausmaß selbst finanzieren? – Das Beispiel Sachsen-Anhalt –," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 18(5), pages 160-168.
• Thomas K. Bauer & Tanja Kasten & Lars-H. Siemers, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," MAGKS Papers on Economics 201233, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars -H.R., 2012. "Business Taxation and Wages – Evidence from Individual Panel Data," Ruhr Economic Papers 351, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • Bauer, Thomas K. & Kasten, Tanja & Siemers, Lars, 2012. "Business Taxation and Wages: Evidence from Individual Panel Data," IZA Discussion Papers 6717, Institute of Labor Economics (IZA).
  • Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2012. "Business taxation and wages: evidence from individual panel data," Volkswirtschaftliche Diskussionsbeiträge 153-12, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Nguyen-Thanh, David & Strupat, Christoph, 2012. "Is the Burden Too Small? – Effective Tax Rates in Ghana," Ruhr Economic Papers 389, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Thöne, Michael, 2012. "18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 12-4, University of Cologne, FiFo Institute for Public Economics.
• Magnus Hoffmann & Marco Runkel, 2012. "Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes," CESifo Working Paper Series 3893, CESifo.
  • Runkel, Marco & Hoffmann, Magnus, 2012. "Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62079, Verein für Socialpolitik / German Economic Association.
• Haufler, Andreas & Lülfesmann, Christoph, 2015. "Reforming an asymmetric union: On the virtues of dual tier capital taxation," Journal of Public Economics, Elsevier, vol. 125(C), pages 116-127.
  • Haufler, Andreas & Lülfesmann, Christoph, 2012. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62082, Verein für Socialpolitik / German Economic Association.
  • Haufler, Andreas & Lülfesmann, Christoph, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," Discussion Papers in Economics 14358, University of Munich, Department of Economics.
  • Andreas Haufler & Christoph Lülfesmann, 2013. "Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation," CESifo Working Paper Series 4076, CESifo.
  • Andreas Hau fler & Christoph Lulfesmann, 2013. "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers 1321, Oxford University Centre for Business Taxation.
• Brou Daniel & Ruta Michele, 2013. "A Commitment Theory of Subsidy Agreements," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 239-270, January.
  • Daniel Brou & Michele Ruta, 2012. "A Commitment Theory of Subsidy Agreements," CESifo Working Paper Series 3945, CESifo.
  • Brou, Daniel & Ruta, Michele, 2012. "A commitment theory of subsidy agreements," WTO Staff Working Papers ERSD-2012-15, World Trade Organization (WTO), Economic Research and Statistics Division.
• Spengel, Christoph & Lazar, Sebastian & Evers, Lisa & Zinn, Benedikt, 2012. "Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states," ZEW Discussion Papers 12-003, ZEW - Leibniz Centre for European Economic Research.
• Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012. "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers 12-039, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
  • Dreßler, Daniel & Scheuering, Uwe, 2015. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Zinn, Benedikt & Spengel, Christoph, 2012. "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers 12-051, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.

2011

• Andreas Haufler & Ferdinand Mittermaier, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, vol. 121(553), pages 793-818, June.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Working Papers 052, Bavarian Graduate Program in Economics (BGPE).
  • Haufler, Andreas & Mittermaier, Ferdinand, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics 20404, University of Munich, Department of Economics.
  • Haufler, Andreas & Mittermaier, Ferdinand, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Discussion Papers in Economics 3752, University of Munich, Department of Economics.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," CESifo Working Paper Series 2312, CESifo.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
  • Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
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• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
  • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
  • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
  • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
• Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
  • Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
  • Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
  • Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
• Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
  • Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
  • Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
  • Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
• Langenmayr Dominika, 2015. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
  • Dominika Langenmayr, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers 112, Bavarian Graduate Program in Economics (BGPE).
  • Langenmayr, Dominika, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics 12419, University of Munich, Department of Economics.
• Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014. "Asymmetric competition among nation states: A differential game approach," Journal of Public Economics, Elsevier, vol. 119(C), pages 71-79.
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• Tomas Silva & Sergio Lagoa, 2011. "Corporate taxes and the location of FDI in Europe using firm-level data," GEE Papers 0044, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Dec 2011.
• Danuse Nerudova, 2011. "Taxing the financial sector in the European Union," MENDELU Working Papers in Business and Economics 2011-16, Mendel University in Brno, Faculty of Business and Economics.
• Andreas Oestreicher & Reinald Koch, 2011. "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 64-102, March.
• Thiess Buettner & Michael Overesch & Georg Wamser, 2011. "Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 103-122, June.
• Martin Ruf, 2011. "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 123-144, June.
• Peter Egger & Valeria Merlo, 2011. "Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 145-170, June.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 171-191, June.
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  • Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College 434, Hunter College Department of Economics.
• Luigi Bonatti & Stefano Comino, 2011. "The Inefficiency of Patents when R&D Projects are Imperfectly Correlated and Imitation Takes Time," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(2), pages 327-342, June.
• Karel Janda, 2011. "Inefficient Credit Rationing and Public Support of Commercial Credit Provision," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(2), pages 371-391, June.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
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  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
• Sébastien Dessus & Gaël Raballand, 2011. "L'Etat peut-il rendre compétitif les clubs de football français ?," Post-Print halshs-00639300, HAL.
  • Sébastien Dessus & Gaël Raballand, 2011. "L'Etat peut-il rendre compétitif les clubs de football français," Documents de travail du Centre d'Economie de la Sorbonne 11048, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Jaan Masso & Jaanika Merikull & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
  • Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
• Jason M. DeBacker, 2011. "Capital Taxes with Real and Financial Frictions," Working Papers 201402, Middle Tennessee State University, Department of Economics and Finance.
• Vincenzo Visco, 2011. "The evolution of the taxation of business income in Italy," Politica economica, Società editrice il Mulino, issue 1, pages 5-24.
• Irena Szarowská, 2011. "Changes in taxation and their impact on economic growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 325-332.
  • Szarowska, Irena, 2010. "Changes in taxation and their impact on economic growth in the European Union," MPRA Paper 32354, University Library of Munich, Germany.
• DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  • Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
  • Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers 17770, National Bureau of Economic Research, Inc.
• Kevin S. Markle & Douglas A. Shackelford, 2011. "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers 16839, National Bureau of Economic Research, Inc.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," NBER Working Papers 17202, National Bureau of Economic Research, Inc.
• Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
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  • R. Alison Felix & James R. Hines, Jr., 2011. "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers 17466, National Bureau of Economic Research, Inc.
• Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2011. "Separating the Opposing Effects of Bilateral Tax Treaties," NBER Working Papers 17480, National Bureau of Economic Research, Inc.
• Becker, Bo & Jacob, Marcus & Jacob, Martin, 2013. "Payout taxes and the allocation of investment," Journal of Financial Economics, Elsevier, vol. 107(1), pages 1-24.
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• Cai, Jing & Harrison, Ann, 2011. "The value-added tax reform puzzle," Policy Research Working Paper Series 5788, The World Bank.
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• Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 59-91, National Bureau of Economic Research, Inc.
  • Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  • Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
  • Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
• Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
  • James Poterba & Nirupama Rao & Jeri Seidman, 2007. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers 12923, National Bureau of Economic Research, Inc.
• Susan J. Guthrie & Hines, James R. Jr., 2011. "U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 731-751, June.
  • Susan J. Guthrie & James R. Hines Jr., 2008. "US Defense Contracts during the Tax Expenditure Battles of the 1980s," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
  • Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
  • Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," NBER Working Papers 17202, National Bureau of Economic Research, Inc.
• Balázs Égert, 2011. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers 858, OECD Publishing.
  • Balazs Egert, 2012. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series 3928, CESifo.
• Balázs Égert, 2011. "Réduire la dette publique française : Les options de l'assainissement budgétaire," OECD Economics Department Working Papers 858, OECD Publishing.
• Chitic Olivia, Birman Andrei, 2011. "Preţurile de transfer într-o perioadă de recesiune economică – o abordare teoretică şi empirică," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 03, September.
• Tulai Ioan Constantin & Schiau (Macavei) Laura - Liana, 2011. "The Flat Tax - A Comparative Study Of The Existing Models," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 446-452, July.
• Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011. "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 594-601, July.
• Sebastian Lazar, 2011. "Effective Corporate Income Tax Rate In Romania: A Micro-Backward Looking Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 361-366, December.
• Bãtrînca Ghiorghe & Raicu Gabriel, 2011. "The Impact of Freight Tax Regime on European Fleet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 82-86, May.
• Michal Ptak, 2011. "Motor Fuel Taxes And The Environmental Protection," Oeconomia Copernicana, Institute of Economic Research, vol. 2(1), pages 29-48, March.
• Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins, 2011. "A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants," FEP Working Papers 437, Universidade do Porto, Faculdade de Economia do Porto.
• Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
• Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
• Luigi, Bernardi, 2011. "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera [Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland," MPRA Paper 31005, University Library of Munich, Germany, revised 18 May 2011.
• Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
• Mackay, Daniel, 2011. "Estimating the impact of investment tax credits on aircraft demand," MPRA Paper 32767, University Library of Munich, Germany.
• Heinemann Friedrich & Janeba Eckhard, 2011. "Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe," German Economic Review, De Gruyter, vol. 12(3), pages 286-311, August.
  • Friedrich Heinemann & Eckhard Janeba, 2011. "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 286-311, August.
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  • Janeba, Eckhard & Heinemann, Friedrich, 2011. "Viewing tax policy through party-colored glasses: What German politicians believe," MPRA Paper 33096, University Library of Munich, Germany.
• Mark Skidmore & Chad Cotti & James Alm, 2013. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 162-180, July.
  • Mark, Skidmore & Chad, Cotti & James, Alm, 2011. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," MPRA Paper 33937, University Library of Munich, Germany.
• Abu Mansor, Shazali & Abdul Karim, Bakri, 2011. "Subsidy and export: Malaysian case," MPRA Paper 37025, University Library of Munich, Germany.
• Kolesnik, Georgiy & Leonova, Natalia, 2011. "Исследование Равновесий Налоговой Конкуренции В Условиях Монополистической Конкуренции Налогоплательщиков [Tax competition equilibria analysis under taxpayers' monopolistic competition]," MPRA Paper 47314, University Library of Munich, Germany.
• Cebula, Richard & Foley, Maggie, 2011. "A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP," MPRA Paper 54703, University Library of Munich, Germany.
• Friedl, Bettina & Gull, Daniel & Krimm, Theresa, 2011. "Zur optimalen Anlagestrategie von Betriebsgewinnen und Privatvermögen [Optimal Investment Strategy of Company Profits and Private Assets]," MPRA Paper 59030, University Library of Munich, Germany.
• Tedds, Lindsay M. & Rehavi, Marit, 2011. "Special Report—Tax Time: A Workshop Discussion on Recent Research in Applied Public Finance," MPRA Paper 96925, University Library of Munich, Germany.
• Jarmila Zimmermannová, 2011. "Corporate Environmental Costs Connected with Legislative Compliance in the Czech Republic [Environmentální náklady podniku spojené s plněním legislativy v České republice]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2011(5), pages 48-67.
• Tomáš Brabenec, 2011. "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 58-71.
• Milan Hrdý, 2011. "The Influence of Taxes on the Financial Management of the Entreprise [Vliv daní na finanční řízení a rozhodování podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 106-118.
• Květa Kubátová, 2011. "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007 [Komparativní analýza specifických efektivních průměrných sazeb daní korpora," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 79-91.
• Jacob Goldin & Tatiana Homonoff, 2011. "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," Working Papers 561a, Princeton University, Department of Economics, Industrial Relations Section..
• Logica BANICA & Daniela PIRVU & Alina HAGIU, 2011. "Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(2), pages 74-88.
• Tom Broekel & Antje Schimke & Thomas Brenner, 2011. "The effects of cooperative R and D subsidies and subsidized cooperation on employment growth," Working Papers on Innovation and Space 2011-04, Philipps University Marburg, Department of Geography.
• Marika Santoro & Chao Wei, 2011. "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(3), pages 443-454, July.
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• Francisco Buera & Benjamin Moll & Yongseok Shin, 2013. "Well-Intended Policies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(1), pages 216-230, January.
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• Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya, 2011. "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 21(1), pages 16-34.
• Gautier Axel & Paolini Dimitri, 2011. "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, vol. 10(3), pages 1-30, September.
  • A. Gautier & D. Paolini, 2010. "Universal service financing in competitive postal markets: one size does not fit all," Working Paper CRENoS 201014, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  • Axel Gautier & Dimitri Paolini, 2010. "Universal service financing in competitive postal markets:One size does not fit all," CREPP Working Papers 1004, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2011. "Universal service financing in competitive postal markets: one size does not fit all," LIDAM Reprints CORE 2336, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • GAUTIER, Axel & PAOLINI, Dimitri, 2010. "Universal service financing in competitive postal markets : one size does not fill all," LIDAM Discussion Papers CORE 2010032, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Cristiano Antonelli & Francesco Crespi, 2012. "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 71(1), pages 5-31, October.
  • Antonelli Cristiano & Crespi Francesco, 2011. "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201111, University of Turin.
  • Francesco Crespi & Cristiano Antonelli, 2011. "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre' 0140, Department of Economics - University Roma Tre.
• B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
• Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011. "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers 201122, Rutgers University, Department of Economics.
• Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2009. "Understanding US Corporate Tax Losses," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 73-122, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel, 2011. "Understanding U.S. Corporate Tax Losses," Departmental Working Papers 201124, Rutgers University, Department of Economics.
• Damodar Nepram, 2011. "State-Level Value Added Tax and Its Revenue Implications in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 5(2), pages 245-265, May.
• Ming Chen & Yeung-Nan Shieh, 2011. "Specific commodity taxes, output and location decision under free entry oligopoly," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 47(1), pages 25-36, August.
• Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
  • Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers 1104, Oxford University Centre for Business Taxation.
• Frank Hechtner & Jochen Hundsdoerfer & Christian Sielaff, 2011. "Progressionseffekte und Varianten zur optimalen Steuerplanung bei der Thesaurierungsbegünstigung–Eine Abweichungsanalyse," Schmalenbach Journal of Business Research, Springer, vol. 63(3), pages 214-239, May.
• Sebastian Eichfelder, 2011. "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 810-831, December.
• Claudia Neugebauer & Kerstin Schneider, 2011. "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 832-857, December.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," NBER Working Papers 16141, National Bureau of Economic Research, Inc.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Surv ival," Stirling Economics Discussion Papers 2011-17, University of Stirling, Division of Economics.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," SERC Discussion Papers 0088, Centre for Economic Performance, LSE.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2013. "From Russia with love: The impact of relocated firms on incumbent survival," Munich Reprints in Economics 20507, University of Munich, Department of Economics.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers 10-112, Harvard Business School.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2011. "From Russia with love: the impact of relocated firms on incumbent survival," LSE Research Online Documents on Economics 58348, London School of Economics and Political Science, LSE Library.
• European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
• Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
• Copenhagen Economics, 2011. "Innovation of Energy Technologies: the role of taxes," Taxation Studies 0036, Directorate General Taxation and Customs Union, European Commission.
• Copenhagen Economics & KPMG, 2011. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0037, Directorate General Taxation and Customs Union, European Commission.
• PriceWaterhouseCoopers, 2011. "Transfer pricing and developing countries," Taxation Studies 0038, Directorate General Taxation and Customs Union, European Commission.
• Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
• Manzo, Marco & Monteduro, Maria Teresa, 2010. "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper 28070, University Library of Munich, Germany.
  • Manzo Marco & Monteduro Maria Teresa, 2011. "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite 0084, Department of Communication, University of Teramo.
• Fatih Cemil ÖZBUĞDAY & Erik BROUWER, 2016. "Measuring the Extent of European State Aid Control: An Econometric Analysis of the European Commission Decisions," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
  • Brouwer, E. & Ozbugday, F.C., 2011. "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Other publications TiSEM 6f9b00a6-d691-45fe-bb73-3, Tilburg University, School of Economics and Management.
  • Brouwer, E. & Ozbugday, F.C., 2011. "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Discussion Paper 2011-010, Tilburg University, Center for Economic Research.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Fatih Cemil ÖZBUĞDAY & Erik BROUWER, 2016. "Measuring the Extent of European State Aid Control: An Econometric Analysis of the European Commission Decisions," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
  • Brouwer, E. & Ozbugday, F.C., 2011. "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Discussion Paper 2011-010, Tilburg University, Center for Economic Research.
  • Brouwer, E. & Ozbugday, F.C., 2011. "Measuring the Extent of European State Aid Control : An Econometric Analysis of the European Commission Decisions," Other publications TiSEM 6f9b00a6-d691-45fe-bb73-3, Tilburg University, School of Economics and Management.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• John H. Munro, 2011. "The Rise, Expansion, and Decline of the Italian Wool-Based Textile Industries, 1100-1730: a study in international competition, transaction costs, and comparative advantage," Working Papers tecipa-440, University of Toronto, Department of Economics.
• Michal Ptak, 2011. "Motor Fuel Taxes And The Environmental Protection," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 2(1), pages 29-48, March.
• Dickson, Matt & Harmon, Colm, 2011. "Economic returns to education: What We Know, What We Don’t Know, and Where We Are Going—Some brief pointers," Economics of Education Review, Elsevier, vol. 30(6), pages 1118-1122.
  • Harmon, Colm P., 2011. "Economic Returns to Education: What We Know, What We Don't Know, and Where We Are Going – Some Brief Pointers," IZA Policy Papers 29, Institute of Labor Economics (IZA).
  • Colm Harmon, 2011. "Economic Returns to Education: What We Know, What We Don’t Know, and Where We Are Going – Some Brief Pointers," Working Papers 201115, Geary Institute, University College Dublin.
• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
  • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
  • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
  • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
• Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
  • Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
• Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
• Antonelli, Cristiano & Crespi, Francesco, 2013. "The "Matthew effect" in R&D public subsidies: The Italian evidence," Technological Forecasting and Social Change, Elsevier, vol. 80(8), pages 1523-1534.
  • Antonelli Cristiano & Crespi Francesco, 2011. "The "Matthew Effect" in R&D Public Subsidies: the Italian Evidence," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201103, University of Turin.
• Cristiano Antonelli & Francesco Crespi, 2012. "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 71(1), pages 5-31, October.
  • Francesco Crespi & Cristiano Antonelli, 2011. "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre' 0140, Department of Economics - University Roma Tre.
  • Antonelli Cristiano & Crespi Francesco, 2011. "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201111, University of Turin.
• Mihaila, Nicoleta & Isachi, Silvia, 2011. "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(3), pages 88-97.
• Stoyan Kirov, 2011. "Alternative taxation of the insurance business," Business & Management Compass, University of Economics Varna, issue 3, pages 65-79.
• Jing Cai & Ann Harrison, 2011. "The Value-Added Tax Reform Puzzle," NBER Working Papers 17532, National Bureau of Economic Research, Inc.
  • Cai, Jing & Harrison, Ann, 2011. "The value-added tax reform puzzle," Policy Research Working Paper Series 5788, The World Bank.
• Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1497-1524, November.
  • Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1497-1524, November.
  • Wamser, Georg, 2008. "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies 2008,15, Deutsche Bundesbank.
• Schanz, Deborah & Theßeling, Holger, 2011. "The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms," arqus Discussion Papers in Quantitative Tax Research 115, arqus - Arbeitskreis Quantitative Steuerlehre.
• Diller, Markus & Vollert, Pia, 2011. "Economic analysis of advance tax rulings," arqus Discussion Papers in Quantitative Tax Research 122, arqus - Arbeitskreis Quantitative Steuerlehre.
• Yakovlev, Andrei, 2011. "State-business relations in Russia in the 2000s: From the capture model to a variety of exchange models?," BOFIT Discussion Papers 10/2011, Bank of Finland Institute for Emerging Economies (BOFIT).
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Bock, Carolin & Watzinger, Martin, 2019. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Bock, Carolin & Watzinger, Martin, 2017. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
• Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
  • Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011. "Auswirkungen der Entlastungsregelungen von Energiesteuern und -abgaben auf die deutsche Industrie," EconStor Research Reports 65903, ZBW - Leibniz Information Centre for Economics.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011. "Impact of Reductions and Exemptions in Energy Taxes and Levies on German Industry," EconStor Research Reports 65904, ZBW - Leibniz Information Centre for Economics.
• Diekmann, Laura-Christin & Gerhards, Eva & Klinski, Stefan & Meyer, Bettina & Schmidt, Sebastian & Thöne, Michael, 2011. "Steuerliche Behandlung von Firmenwagen in Deutschland [Company car taxation in Germany]," FiFo Reports - FiFo-Berichte 13, University of Cologne, FiFo Institute for Public Economics.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
• Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen, 2011. "The hidden burden of the income tax: Compliance costs of German individuals," Discussion Papers 2011/6, Free University Berlin, School of Business & Economics.
• Dharmapala, Dhammika & Riedel, Nadine, 2013. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
  • Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
  • Dhammika Dharmapala & Nadine Riedel, 2012. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series 3791, CESifo.
  • Dharmapala, Dhammika & Riedel, Nadine, 2011. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," FZID Discussion Papers 24-2011, University of Hohenheim, Center for Research on Innovation and Services (FZID).
• Peter Egger & Horst Raff, 2015. "Tax rate and tax base competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
  • Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
  • Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred, 2011. "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers 1738, Kiel Institute for the World Economy (IfW Kiel).
• Broekel, Tom & Schimke, Antje & Brenner, Thomas, 2011. "The effects of cooperative R&D subsidies and subsidized cooperation on employment growth," Working Paper Series in Economics 34, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
• Rumpf, Dominik, 2011. "The dividends received deduction in the corporate income tax and cost of capital," Working Papers 01/2011, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
• Hartmut Egger & Udo Kreickemeier, 2017. "Why Foreign Ownership May be Good for You," World Scientific Book Chapters, in: International Trade and Labor Markets Welfare, Inequality and Unemployment, chapter 13, pages 381-421, World Scientific Publishing Co. Pte. Ltd..
  • Hartmut Egger & Udo Kreickemeier, 2013. "Why Foreign Ownership May Be Good For You," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 693-716, May.
  • Hartmut Egger & Udo Kreickemeier, 2011. "Why Foreign Ownership May be Good for You," CESifo Working Paper Series 3631, CESifo.
  • Egger, Hartmut & Kreickemeier, Udo, 2011. "Why foreign ownership may be good for you," University of Tübingen Working Papers in Business and Economics 19, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
  • Goerke, Laszlo, 2011. "The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion," University of Tübingen Working Papers in Business and Economics 8, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
• Walch, Florian & Dwenger, Nadja, 2011. "Tax Losses and Firm Investment: Evidence from Tax Statistics," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48699, Verein für Socialpolitik / German Economic Association.
• Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011. "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48729, Verein für Socialpolitik / German Economic Association.
• Daly, Michael, 2011. "Evolution of Asia's outward-looking economic policies: Some lessons from trade policy reviews," WTO Staff Working Papers ERSD-2011-12, World Trade Organization (WTO), Economic Research and Statistics Division.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
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• Ernst, Christof & Spengel, Christoph, 2011. "Taxation, R&D tax incentives and patent application in Europe," ZEW Discussion Papers 11-024, ZEW - Leibniz Centre for European Economic Research.
• Makhamadali Dekhanov, 2011. "Taxation System Of Uzbekistan: Influence Of Tax Reforms On Small Enterprises," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 23-281:3, September.
• Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
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• Williamson, James M. & Pender, John L., 2011. "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania 103578, Agricultural and Applied Economics Association.
• Runge, C. Ford, 2011. "Should Soft Drinks be Taxed More Heavily?," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 26(3), pages 1-2, October.
• Runge, C. Ford & Johnson, Justin & Runge, Carlisle Piehl, 2011. "Better Milk than Cola: Soft Drink Taxes and Substitution Effects," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 26(3), pages 1-4, October.
• Johnson, Robbin S., 2011. "Caloric Sweetened Beverage Taxes: The Good Food/Bad Food Trap," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 26(3), pages 1-4, October.
• Sebastian Lazăr & Gheorghe Filip, 2011. "Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 133-144, november.
• Prof. Marcel Drăcea Ph. D, Assist. Nicoleta Mihaela Drăcea Ph. D Student, 2011. "The Impact Of Consumption Taxation On The Budgetary Revenues In The Eu Member States," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 89-93, May.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011. "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-6.
• Aisbett, Emma & McAusland, Carol, 2013. "Firm characteristics and influence on government rule-making: Theory and evidence," European Journal of Political Economy, Elsevier, vol. 29(C), pages 214-235.
  • Emma Aisbett & Carol McAusland, 2011. "Firm Characteristics and Influence on Government Rule-Making: theory and evidence," CEPR Discussion Papers 649, Centre for Economic Policy Research, Research School of Economics, Australian National University.
• Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
  • Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
  • Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
  • Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
  • Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
• Langenmayr Dominika, 2015. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
  • Langenmayr, Dominika, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics 12419, University of Munich, Department of Economics.
  • Dominika Langenmayr, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers 112, Bavarian Graduate Program in Economics (BGPE).
• Jaan Masso & Jaanika Meriküll, 2011. "Macroeconomic effects of zero corporate income tax on retained earnings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 11(2), pages 81-99, December.
• Heinemann Friedrich & Janeba Eckhard, 2011. "Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe," German Economic Review, De Gruyter, vol. 12(3), pages 286-311, August.
  • Friedrich Heinemann & Eckhard Janeba, 2011. "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 286-311, August.
  • Friedrich Heinemann & Eckhard Janeba, 2008. "Viewing tax policy through party-colored glasses: What German politicians believe," Working Papers 0805, Oxford University Centre for Business Taxation.
  • Janeba, Eckhard & Heinemann, Friedrich, 2011. "Viewing tax policy through party-colored glasses: What German politicians believe," MPRA Paper 33096, University Library of Munich, Germany.
• Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011. "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, vol. 12(4), pages 438-468, December.
  • Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011. "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, vol. 12(4), pages 438-468, November.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2009. "Optimal investment and financial strategies under tax rate uncertainty," Working Papers 0912, University of Brescia, Department of Economics.
  • Fedele, Alessandro & Panteghini, Paolo M. & Vergalli, Sergio, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Institutions and Markets Papers 91001, Fondazione Eni Enrico Mattei (FEEM).
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series 3017, CESifo.
  • Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Working Papers 2010.68, Fondazione Eni Enrico Mattei.
• Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
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  • Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2011. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," Journal of Finance, American Finance Association, vol. 66(3), pages 753-787, June.
  • Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2009. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," NBER Working Papers 15023, National Bureau of Economic Research, Inc.
• Holger Görg & Aoife Hanley & Eric Strobl, 2016. "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," World Scientific Book Chapters, in: MULTINATIONAL ENTERPRISES AND HOST COUNTRY DEVELOPMENT, chapter 14, pages 261-275, World Scientific Publishing Co. Pte. Ltd..
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• Michael Overesch & Johannes Rincke, 2011. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 579-602, September.
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• Yakovlev, Andrei, 2011. "State-business relations in Russia in the 2000s: From the capture model to a variety of exchange models?," BOFIT Discussion Papers 10/2011, Bank of Finland, Institute for Economies in Transition.
• Friedrich Heinemann & Eckhard Janeba, 2011. "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 286-311, August.
  • Heinemann Friedrich & Janeba Eckhard, 2011. "Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe," German Economic Review, De Gruyter, vol. 12(3), pages 286-311, August.
  • Friedrich Heinemann & Eckhard Janeba, 2008. "Viewing tax policy through party-colored glasses: What German politicians believe," Working Papers 0805, Oxford University Centre for Business Taxation.
  • Janeba, Eckhard & Heinemann, Friedrich, 2011. "Viewing tax policy through party-colored glasses: What German politicians believe," MPRA Paper 33096, University Library of Munich, Germany.
• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011. "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, vol. 12(4), pages 438-468, November.
  • Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011. "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, vol. 12(4), pages 438-468, December.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2009. "Optimal investment and financial strategies under tax rate uncertainty," Working Papers 0912, University of Brescia, Department of Economics.
  • Fedele, Alessandro & Panteghini, Paolo M. & Vergalli, Sergio, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Institutions and Markets Papers 91001, Fondazione Eni Enrico Mattei (FEEM).
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series 3017, CESifo.
  • Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Working Papers 2010.68, Fondazione Eni Enrico Mattei.
• Gautier Axel & Paolini Dimitri, 2011. "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, vol. 10(3), pages 1-30, September.
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  • Axel Gautier & Dimitri Paolini, 2010. "Universal service financing in competitive postal markets:One size does not fit all," CREPP Working Papers 1004, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2011. "Universal service financing in competitive postal markets: one size does not fit all," LIDAM Reprints CORE 2336, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • GAUTIER, Axel & PAOLINI, Dimitri, 2010. "Universal service financing in competitive postal markets : one size does not fill all," LIDAM Discussion Papers CORE 2010032, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Dharmapala, Dhammika & Riedel, Nadine, 2013. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
  • Dharmapala, Dhammika & Riedel, Nadine, 2011. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," FZID Discussion Papers 24-2011, University of Hohenheim, Center for Research on Innovation and Services (FZID).
  • Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
  • Dhammika Dharmapala & Nadine Riedel, 2012. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series 3791, CESifo.
• Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
  • Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers 1104, Oxford University Centre for Business Taxation.
• Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
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• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
  • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
  • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
  • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
• Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  • Simon Loretz & Socrates Mokkas, 2011. "Evidence for profit shifting with tax sensitive capital stocks," Working Papers 1116, Oxford University Centre for Business Taxation.
  • Loretz, Simon & Mokkas, Socrates, 2013. "Evidence for profit shifting with tax sensitive capital stocks," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79847, Verein für Socialpolitik / German Economic Association.
• Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 59-91, National Bureau of Economic Research, Inc.
  • Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  • Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
• R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 397-435, June.
  • Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
  • Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
  • Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011. "Entrepreneurial innovations and taxation," Working Papers 1122, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
• Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2011. "Wages and International Tax Competition," Working Papers 1123, Oxford University Centre for Business Taxation.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
• Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 59-91, National Bureau of Economic Research, Inc.
  • Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  • Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
  • Michael Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Working Papers 1124, Oxford University Centre for Business Taxation.
  • Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
• Rauch, Ferdinand, 2013. "Advertising expenditure and consumer prices," International Journal of Industrial Organization, Elsevier, vol. 31(4), pages 331-341.
  • Rauch, Ferdinand, 2011. "Advertising expenditure and consumer prices," LSE Research Online Documents on Economics 121734, London School of Economics and Political Science, LSE Library.
  • Ferdinand Rauch, 2011. "Advertising Expenditure and Consumer Prices," CEP Discussion Papers dp1073, Centre for Economic Performance, LSE.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," NBER Working Papers 16141, National Bureau of Economic Research, Inc.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," SERC Discussion Papers 0088, Centre for Economic Performance, LSE.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers 10-112, Harvard Business School.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2011. "From Russia with love: the impact of relocated firms on incumbent survival," LSE Research Online Documents on Economics 58348, London School of Economics and Political Science, LSE Library.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Surv ival," Stirling Economics Discussion Papers 2011-17, University of Stirling, Division of Economics.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2013. "From Russia with love: The impact of relocated firms on incumbent survival," Munich Reprints in Economics 20507, University of Munich, Department of Economics.
• Karel Janda, 2011. "Credit Rationing and Public Support of Commercial Credit," CERGE-EI Working Papers wp436, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
• Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
• Laszlo Goerke, 2011. "Commodity tax structure under uncertainty in a perfectly competitive market," Journal of Economics, Springer, vol. 103(3), pages 203-219, July.
  • Laszlo Goerke, 2011. "Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market," CESifo Working Paper Series 3339, CESifo.
• Rainer Niemann, 2011. "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series 3363, CESifo.
• Wolfgang Eggert & Jun-Ichi Itaya, 2014. "Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(5), pages 796-823, October.
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  • Wolfgang Eggert & Jun-ichi Itaya, 2011. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," CESifo Working Paper Series 3437, CESifo.
• Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014. "Entrepreneurial innovations and taxation," Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
  • Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo.
  • Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
  • Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011. "Entrepreneurial innovations and taxation," Working Papers 1122, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Working Paper Series of the Department of Economics, University of Konstanz 2011-40, Department of Economics, University of Konstanz.
  • Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79749, Verein für Socialpolitik / German Economic Association.
  • Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series 3519, CESifo.
• Chirinko, Robert S. & Wilson, Daniel J., 2017. "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
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  • Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
  • Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
  • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
  • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
  • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
• Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  • Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
• Peter Egger & Horst Raff, 2015. "Tax rate and tax base competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
  • Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
  • Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
• Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
  • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
• Hartmut Egger & Udo Kreickemeier, 2017. "Why Foreign Ownership May be Good for You," World Scientific Book Chapters, in: International Trade and Labor Markets Welfare, Inequality and Unemployment, chapter 13, pages 381-421, World Scientific Publishing Co. Pte. Ltd..
  • Hartmut Egger & Udo Kreickemeier, 2013. "Why Foreign Ownership May Be Good For You," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 693-716, May.
  • Egger, Hartmut & Kreickemeier, Udo, 2011. "Why foreign ownership may be good for you," University of Tübingen Working Papers in Business and Economics 19, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
  • Hartmut Egger & Udo Kreickemeier, 2011. "Why Foreign Ownership May be Good for You," CESifo Working Paper Series 3631, CESifo.
• Valeska Groenert & Ben Zissimos, 2013. "Developing Country Second-Mover Advantage in Competition Over Environmental Standards and Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(5), pages 700-728, October.
  • Valeska Groenert & Myrna Wooders & Ben Zissimos, 2010. "Developing Country Second-Mover Advantage in Competition over Environmental Standards and Taxes," Vanderbilt University Department of Economics Working Papers 1012, Vanderbilt University Department of Economics.
  • Valeska Groenert & Benjamin Zissimos, 2011. "Developing Country Second-Mover Advantage in Competition over Environmental Standards and Taxes," CESifo Working Paper Series 3686, CESifo.
  • Valeska Groenert & Ben Zissimos, 2011. "Developing Country Second-Mover Advantage in Competition over Environmental Standards and Taxes," Vanderbilt University Department of Economics Working Papers 1102, Vanderbilt University Department of Economics.
• Adão António Nunes Carvalho, 2011. "Why are tax incentives increasingly used to promote private R&D?," CEFAGE-UE Working Papers 2011_04, University of Evora, CEFAGE-UE (Portugal).
• Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
  • Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
  • Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
• Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1497-1524, November.
  • Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1497-1524, November.
  • Wamser, Georg, 2008. "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies 2008,15, Deutsche Bundesbank.
• Jorge Ramos F. & Karen Rodríguez Z., 2011. "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia 657, Banco de la Republica de Colombia.
  • Jorge Ramos F. & Karen Rodríguez Z., 2011. "Zonas francas en Colombia: beneficios tributarios en el impuesto de renta," Borradores de Economia 8728, Banco de la Republica.
• Campo Alcides Avellaneda Bautista, 2011. "Riqueza, pobreza e impuestos como factores de desarrollo," Revista Criterio Libre, Universidad Libre - Sede Principal, December.
• Dimitri Paolini & Pasquale Pistone & Giuseppe Pulina & Martin Zagler, 2016. "Tax treaties with developing countries and the allocation of taxing rights," European Journal of Law and Economics, Springer, vol. 42(3), pages 383-404, December.
  • PAOLINI, Dimitri & PISTONE, Pasquale & pulina, GIUSEPPE & ZAGLER, Martin, 2011. "Tax treaties and the allocation of taxing rights with developing countries," LIDAM Discussion Papers CORE 2011042, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Dimitri PAOLINI & Pasquale PISTONE & Giuseppe PULINA & Martin ZAGLER, 2016. "Tax treaties with developing countries and the allocation of taxing rights," LIDAM Reprints CORE 2899, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print hal-03460334, HAL.
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," SciencePo Working papers Main hal-03460334, HAL.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
• Harry Huizinga & Johannes Voget & Wolf Wagner, 2014. "International Taxation and Cross-Border Banking," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
  • Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
  • Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
  • Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
• Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des," CEPR Discussion Papers 8460, C.E.P.R. Discussion Papers.
• Kazuki Onji, 2011. "Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002," Asia Pacific Economic Papers 394, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Busom, Isabel & Corchuelo, Beatriz & Martínez Ros, Ester, 2011. "Tax incentives and direct support for R&D : what do firms use and why?," INDEM - Working Paper Business Economic Series id-11-03, Instituto para el Desarrollo Empresarial (INDEM).
  • Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012. "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers wpdea1212, Department of Applied Economics at Universitat Autonoma of Barcelona.
• Busom, Isabel & Corchuelo, Beatriz & Martínez-Ros, Ester, 2011. "Tax incentives and direct support for R&D : what do firms use and why?," IC3JM - Estudios = Working Papers id-11-03, Instituto Mixto Carlos III - Juan March de Ciencias Sociales (IC3JM).
  • Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012. "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers wpdea1212, Department of Applied Economics at Universitat Autonoma of Barcelona.
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Bock, Carolin & Watzinger, Martin, 2019. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Bock, Carolin & Watzinger, Martin, 2017. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Nicoleta BARBUTA-MISU, 2011. "A Review of Factors for Tax Compliance," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Martin Simmler & Florian Walch, 2011. "Gemeindefinanzreform gescheitert: warum sich die Kommunen querlegen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(43), pages 3-11.
• Andreas Haufler & Ferdinand Mittermaier, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, vol. 121(553), pages 793-818, June.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Working Papers 052, Bavarian Graduate Program in Economics (BGPE).
  • Haufler, Andreas & Mittermaier, Ferdinand, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics 20404, University of Munich, Department of Economics.
  • Haufler, Andreas & Mittermaier, Ferdinand, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Discussion Papers in Economics 3752, University of Munich, Department of Economics.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," CESifo Working Paper Series 2312, CESifo.
• Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  • Jaan Masso & Jaanika Merikull & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
• Wong, Kit Pong, 2011. "Progressive taxation and the intensity and timing of investment," Economic Modelling, Elsevier, vol. 28(1), pages 100-108.
• Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
• Conefrey, Thomas & Fitz Gerald, John D., 2011. "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, vol. 28(3), pages 991-999, May.
  • Conefrey, Thomas & FitzGerald, John, 2009. "The Macro-Economic Impact of Changing the Rate of Corporation Tax," Papers WP273, Economic and Social Research Institute (ESRI).
  • Conefrey, Thomas & FitzGerald, John, 2011. "The Macro-economic Impact of Changing the Rate of Corporation Tax," Papers RB2011/2/1, Economic and Social Research Institute (ESRI).
• Aronsson, Thomas & Koskela, Erkki, 2011. "Redistributive income taxation, outsourcing and foreign direct investment," Economics Letters, Elsevier, vol. 110(2), pages 86-89, February.
  • Aronsson, Thomas & Koskela, Erkki, 2010. "Redistributive Income Taxation, Outsourcing and Foreign Direct Investment," Umeå Economic Studies 808, Umeå University, Department of Economics.
• Pieretti, Patrice & Zanaj, Skerdilajda, 2011. "On tax competition, public goods provision and jurisdictions' size," Journal of International Economics, Elsevier, vol. 84(1), pages 124-130, May.
  • Patrice Pieretti & Skerdilajda Zanaj, 2009. "On tax competition, public goods provision and jurisdictions' size," DEM Discussion Paper Series 09-14, Department of Economics at the University of Luxembourg.
  • PIERETTI, Patrice & ZANAJ, Skerdilajda, 2009. "On tax competition, public goods provision and jurisdictions’ size," LIDAM Discussion Papers CORE 2009012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
  • Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
• Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1), pages 28-40.
  • Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
  • Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  • Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
• Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
  • Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1), pages 28-40.
  • Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
• Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7), pages 691-707.
  • Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
  • Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
• Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
  • Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7), pages 691-707.
  • Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
  • Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
  • Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
• Voget, Johannes, 2011. "Relocation of headquarters and international taxation," Journal of Public Economics, Elsevier, vol. 95(9), pages 1067-1081.
• Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
  • Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
• Helena Blaži? & Mira Dimitri?, 2011. "PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 1-20.
• Nika Sokol & Tomislava Bürgler, 2011. "Specifi?nosti sustava oporezivanja dobiti u RH i njegova prilagodba potrebama stupanja u ?lanstvo EU," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 143-164.
• Silvije Orsag, 2011. "Oporezivanje kapitalnih dobitaka," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 57-98.
• Guste Santini, 2011. "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 99-130.
• Rauch, Ferdinand, 2013. "Advertising expenditure and consumer prices," International Journal of Industrial Organization, Elsevier, vol. 31(4), pages 331-341.
  • Ferdinand Rauch, 2011. "Advertising Expenditure and Consumer Prices," CEP Discussion Papers dp1073, Centre for Economic Performance, LSE.
  • Rauch, Ferdinand, 2011. "Advertising expenditure and consumer prices," LSE Research Online Documents on Economics 121734, London School of Economics and Political Science, LSE Library.
• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," NBER Working Papers 16141, National Bureau of Economic Research, Inc.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2011. "From Russia with love: the impact of relocated firms on incumbent survival," LSE Research Online Documents on Economics 58348, London School of Economics and Political Science, LSE Library.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," SERC Discussion Papers 0088, Centre for Economic Performance, LSE.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R., 2013. "From Russia with love: The impact of relocated firms on incumbent survival," Munich Reprints in Economics 20507, University of Munich, Department of Economics.
  • Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2010. "From Russia with Love: The Impact of Relocated Firms on Incumbent Survival," Harvard Business School Working Papers 10-112, Harvard Business School.
  • Falck, Oliver & Guenther, Christina & Heblich, Stephan & Kerr, William R, 2011. "From Russia with Love: The Impact of Relocated Firms on Incumbent Surv ival," Stirling Economics Discussion Papers 2011-17, University of Stirling, Division of Economics.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2011. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Chapters, in: Michael A. Crew & Paul R. Kleindorfer (ed.), Reinventing the Postal Sector in an Electronic Age, chapter 19, Edward Elgar Publishing.
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0022, Swiss Economics.
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0145, University of Zurich, Institute for Strategy and Business Economics (ISU).
• Clément Carbonnier, 2011. "The optimal decentralization of public input provision for private producation," THEMA Working Papers 2011-09, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," THEMA Working Papers 2011-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Alexei Alexandrov & Özlem Bedre-Defolie, 2011. "Sales tax competition and a multinational with a decreasing marginal cost," ESMT Research Working Papers ESMT-11-01, ESMT European School of Management and Technology.
• Conefrey, Thomas & Fitz Gerald, John D., 2011. "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, vol. 28(3), pages 991-999, May.
  • Conefrey, Thomas & FitzGerald, John, 2009. "The Macro-Economic Impact of Changing the Rate of Corporation Tax," Papers WP273, Economic and Social Research Institute (ESRI).
  • Conefrey, Thomas & FitzGerald, John, 2011. "The Macro-economic Impact of Changing the Rate of Corporation Tax," Papers RB2011/2/1, Economic and Social Research Institute (ESRI).
• Morbee, J. & Himpens, P. & Proost, S., 2015. "Taxation of nuclear rents: Benefits, drawbacks, and alternatives," Energy Economics, Elsevier, vol. 51(C), pages 622-632.
  • Pieter HIMPENS & Joris MORBEE & Stef PROOST, 2011. "Taxation of nuclear rents: benfits, drawbacks and alternatives," Working Papers of Department of Economics, Leuven ces11.16, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
• J?r?me Adda & Francesca Cornaglia, 2013. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, vol. 103(7), pages 3102-3114, December.
  • Jerome Adda & Francesca Cornaglia, 2011. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," Economics Working Papers ECO2011/32, European University Institute.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 51514, London School of Economics and Political Science, LSE Library.
  • Adda, Jérôme & Cornaglia, Francesca, 2013. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 59324, London School of Economics and Political Science, LSE Library.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers 6688, Institute of Labor Economics (IZA).
  • Jérôme Adda & Francesca Cornaglia, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," CEP Discussion Papers dp1167, Centre for Economic Performance, LSE.
• Massimo G. Colombo & Annalisa Croce & Massimiliano Guerini, 2011. "Efficacia e persistenza dell?effetto dei sussidi pubblici sulla rimozione dei vincoli finanziari delle giovani imprese ad alta tecnologia," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2011(1), pages 5-38.
• Amedeo Fossati, 2011. "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2011(105), pages 5-122.
• Karel Janda, 2011. "Credit Guarantees and Subsidies when Lender has a Market Power," Working Papers IES 2011/18, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2011.
• Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
  • Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.
  • Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.
• Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
  • R. Alison Felix & James R. Hines, Jr., 2011. "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers 17466, National Bureau of Economic Research, Inc.
  • Alison Felix & James R. Hines, 2011. "Who offers tax-based business development incentives?," Research Working Paper RWP 11-05, Federal Reserve Bank of Kansas City.
• Maksim A. Samarsky & Elena L. Sorokina, 2011. "Taxation System Improvement and the Innovation Development Process," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 133-140, April.
• Ruslan Ye. Khusnetdinov, 2011. "Direct Taxation of Foreign e-Businessmen," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 141-150, April.
• Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011. "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
• Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011. "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
• Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
• Boris Lokshin & Pierre Mohnen, 2012. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Applied Economics, Taylor & Francis Journals, vol. 44(12), pages 1527-1538, April.
  • Lokshin, Boris & Mohnen, Pierre, 2010. "How effective are level-based R&D tax credits? Evidence from the Netherlands," MERIT Working Papers 2010-040, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Boris Lokshin & Pierre Mohnen, 2011. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Post-Print hal-00677632, HAL.
• Sébastien Dessus & Gaël Raballand, 2011. "L'Etat peut-il rendre compétitif les clubs de football français," Documents de travail du Centre d'Economie de la Sorbonne 11048, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Sébastien Dessus & Gaël Raballand, 2011. "L'Etat peut-il rendre compétitif les clubs de football français ?," Post-Print halshs-00639300, HAL.
• Jussila Hammes, Johanna, 2011. "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working Papers 2011:1, Swedish National Road & Transport Research Institute (VTI).
  • Jussila Hammes, Johanna, 2011. "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working papers in Transport Economics 2011:1, CTS - Centre for Transport Studies Stockholm (KTH and VTI).
• Klette, Tor Jakob & Møen, Jarle, 2011. "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers 2011/15, Norwegian School of Economics, Department of Business and Management Science.
• Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
  • Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
• Jussila Hammes, Johanna, 2011. "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working papers in Transport Economics 2011:1, CTS - Centre for Transport Studies Stockholm (KTH and VTI).
  • Jussila Hammes, Johanna, 2011. "Path dependence: Biofuels policy under uncertainty about greenhouse gas emissions," Working Papers 2011:1, Swedish National Road & Transport Research Institute (VTI).
• Kunieda, Shigeki & 國枝, 繁樹 & Takahata, Junichiro & 高畑, 純一郎 & Yada, Haruna & 矢田, 晴那, 2011. "Japanese Firms’ Debt Policy And Tax Policy," Discussion Papers 2011-11, Graduate School of Economics, Hitotsubashi University.
• Spengel, Christoph & Li, Wei & Zinn, Benedikt & Finke, Katharina, 2011. "The Computation and Comparison of the Effective Tax Burden in Four Asian Countries," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 52(1), pages 13-39, June.
• Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
• Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "The role of public services and taxes in attracting ‘foreign’ direct investment," Economics Working Paper Archive at Hunter College 433, Hunter College Department of Economics.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 171-191, June.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2009. "Public Policies and FDI Location: Differences between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0910, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College 434, Hunter College Department of Economics.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2010. "Public Policies and FDI Location: Differences Between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Nikola Vukmirovic, 2011. "Tax Incentives as a Stimulant of R&D Activities in Enterprises with the Special Review on Their Accounting Framework in B&H," Economic Analysis, Institute of Economic Sciences, vol. 44(3-4), pages 59-68.
• Sánchez-Vela, Claudia & Valero-Gil, Jorge N., 2011. "The Effect of Firm-Size Dependent Policies on the Economy: The Case of the Repecos Law in Mexico," IDB Publications (Working Papers) 4549, Inter-American Development Bank.
• Claudia Sánchez-Vela & Jorge N. Valero-Gil, 2011. "The Effect of Firm-Size Dependent Policies on the Economy: The Case of the Repecos Law in Mexico," IDB Publications (Working Papers) 80642, Inter-American Development Bank.
• Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
  • Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
• Antoine Bozio & Carl Emmerson & Gemma Tetlow, 2011. "How much do lifetime earnings explain retirement resources?," IFS Working Papers W11/02, Institute for Fiscal Studies.
• Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
  • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
  • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
  • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
  • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
• Simona Balzano & Filippo Oropallo & Valentino Parisi, 2011. "On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 14-26.
• Rupayan Pal & Ajay Sharma, 2011. "Competition for foreign capital: Endogenous objective, public investment and tax," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-021, Indira Gandhi Institute of Development Research, Mumbai, India.
• Rupayan Pal & Ajay Sharma, 2011. "Political competition and leadership in tax competition," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-024, Indira Gandhi Institute of Development Research, Mumbai, India.
• Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print hal-03460334, HAL.
  • Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," SciencePo Working papers Main hal-03460334, HAL.
  • Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
• Heechul Min, 2011. "Former Officials and Subsidies to State-owned Enterprises," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, vol. 36(2), pages 1-13, June.
• Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
  • Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.
• Robin Boadway & Motohiro Sato, 2011. "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 166-192, April.
  • Robin Boadway & Motohiro Sato, 2006. "Entrepreneurship And Asymmetric Information In Input Markets," Working Paper 1069, Economics Department, Queen's University.
• John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
  • John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
• Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 461-494, August.
• Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
  • Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
  • Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.
• Laszlo Goerke, 2011. "Commodity tax structure under uncertainty in a perfectly competitive market," Journal of Economics, Springer, vol. 103(3), pages 203-219, July.
  • Laszlo Goerke, 2011. "Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market," CESifo Working Paper Series 3339, CESifo.
• Pierre-André Buigues & Khalid Sekkat, 2011. "Public Subsidies to Business: An International Comparison," Journal of Industry, Competition and Trade, Springer, vol. 11(1), pages 1-24, March.
• Caroline Buts & Marc Jegers & Tony Joris, 2011. "Determinants of the European Commission’s State Aid Decisions," Journal of Industry, Competition and Trade, Springer, vol. 11(4), pages 399-426, December.
• Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
  • Henrekson, Magnus & Sanandaji, Tino, 2008. "Entrepreneurship and the Theory of Taxation," Working Paper Series 732, Research Institute of Industrial Economics, revised 01 Sep 2009.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
• Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," Kiel Working Papers 1734, Kiel Institute for the World Economy.
• Alfred Boss, 2011. "Steuervergünstigungen in Deutschland 2005–2012," Kiel Working Papers 1738, Kiel Institute for the World Economy.
• Schindler, Dirk & Schjelderup, Guttorm, 2012. "Debt shifting and ownership structure," European Economic Review, Elsevier, vol. 56(4), pages 635-647.
  • Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series 3519, CESifo.
  • Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Working Paper Series of the Department of Economics, University of Konstanz 2011-40, Department of Economics, University of Konstanz.
  • Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79749, Verein für Socialpolitik / German Economic Association.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.

2010

• Xavier Mateos-Planas, 2010. "Demographics and the Politics of Capital Taxation in a Life-Cycle Economy," American Economic Review, American Economic Association, vol. 100(1), pages 337-363, March.
• Isabel Correia, 2010. "Consumption Taxes and Redistribution," American Economic Review, American Economic Association, vol. 100(4), pages 1673-1694, September.
  • Isabel Horta Correia, 2005. "Consumption Taxes and Redistribution," Working Papers w200511, Banco de Portugal, Economics and Research Department.
  • Correia, Isabel, 2005. "Consumption Taxes and Redistribution," CEPR Discussion Papers 5280, C.E.P.R. Discussion Papers.
• Jérôme Adda & Francesca Cornaglia, 2010. "The Effect of Bans and Taxes on Passive Smoking," American Economic Journal: Applied Economics, American Economic Association, vol. 2(1), pages 1-32, January.
  • Jérôme Adda & Francesca Cornaglia, 2009. "The Effect of Bans and Taxes on Passive Smoking," CEP Discussion Papers dp0950, Centre for Economic Performance, LSE.
  • Adda, Jérôme & Cornaglia, Francesca, 2009. "The effect of bans and taxes on passive smoking," LSE Research Online Documents on Economics 28679, London School of Economics and Political Science, LSE Library.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
• Thomas Philippon, 2010. "Financiers versus Engineers: Should the Financial Sector Be Taxed or Subsidized?," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 158-182, July.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
  • Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc.
  • Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
• Áureo de Paula & Jose A. Scheinkman, 2010. "Value-Added Taxes, Chain Effects, and Informality," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(4), pages 195-221, October.
  • Aureo de Paula & Jose A. Scheinkman, 2009. "Value Added Taxes, Chain Effects and Informality," PIER Working Paper Archive 09-030, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
• Austan Goolsbee & Michael F. Lovenheim & Joel Slemrod, 2010. "Playing with Fire: Cigarettes, Taxes, and Competition from the Internet," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 131-154, February.
  • Austan Goolsbee & Joel Slemrod, 2007. "Playing with Fire: Cigarettes, Taxes and Competition from the Internet," Discussion Papers 07-002, Stanford Institute for Economic Policy Research.
  • Austan Goolsbee & Michael Lovenheim & Joel B. Slemrod, 2009. "Playing With Fire: Cigarettes, Taxes and Competition From the Internet," NBER Working Papers 15612, National Bureau of Economic Research, Inc.
• Ronald B. Davies & Carsten Eckel, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
  • Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
• David Merriman, 2010. "The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 61-84, May.
• Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
  • Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
• Thomas Klier & Joshua Linn, 2010. "The Price of Gasoline and New Vehicle Fuel Economy: Evidence from Monthly Sales Data," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 134-153, August.
• Joachim Weimann, 2010. "Politikberatung und die Verhaltensökonomie: Eine Fallstudie zu einem schwierigen Verhältnis," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 130(3), pages 279-296.
• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011. "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, vol. 12(4), pages 438-468, November.
  • Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011. "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, vol. 12(4), pages 438-468, December.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2009. "Optimal investment and financial strategies under tax rate uncertainty," Working Papers 0912, University of Brescia, Department of Economics.
  • Fedele, Alessandro & Panteghini, Paolo M. & Vergalli, Sergio, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Institutions and Markets Papers 91001, Fondazione Eni Enrico Mattei (FEEM).
  • Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Working Papers 2010.68, Fondazione Eni Enrico Mattei.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series 3017, CESifo.
• Jean-Marc Burniaux & Jean Chateau & Romain Duval, 2013. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Applied Economics, Taylor & Francis Journals, vol. 45(16), pages 2231-2240, June.
  • Burniaux, Jean-Marc & Chateau, Jean & Duval, Romain, 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331982, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Burniaux, JM. & Chateau, J. & Duval, R., 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331981, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Jean-Marc Burniaux & Jean Château & Romain Duval, 2010. "Is there a Case for Carbon-Based Border Tax Adjustment?: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers 794, OECD Publishing.
• Jean-Marc Burniaux & Jean Chateau & Romain Duval, 2013. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Applied Economics, Taylor & Francis Journals, vol. 45(16), pages 2231-2240, June.
  • Burniaux, JM. & Chateau, J. & Duval, R., 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331981, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Burniaux, Jean-Marc & Chateau, Jean & Duval, Romain, 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331982, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Jean-Marc Burniaux & Jean Château & Romain Duval, 2010. "Is there a Case for Carbon-Based Border Tax Adjustment?: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers 794, OECD Publishing.
• John Freebairn & John Quiggin, 2010. "Special Taxation of the Mining Industry," Economic Papers, The Economic Society of Australia, vol. 29(4), pages 384-396, December.
  • John Freebairn & John Quiggin, 2010. "Special Taxation of the Mining Industry," Australian Public Policy Program Working Papers WPP10_3, Risk and Sustainable Management Group, University of Queensland.
  • Freebairn, John & Quiggin, John, 2010. "Special Taxation of the Mining Industry," Risk and Sustainable Management Group Working Papers 151525, University of Queensland, School of Economics.
• Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  • Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
  • Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
• Sebastian Lazar, 2010. "Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 207-216, november.
• Radu BUZIERNESCU, 2010. "News on VAT regime applicable to intra-community services," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 191-195, May.
• Gheorghe MATEI & Daniela PIRVU, 2010. "The impact of corporate income taxation on the location of FDI in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 59-67, December.
• Ioan Lazăr & Laura Lazăr, 2010. "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-42.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucală, 2010. "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-9.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 171-191, June.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2009. "Public Policies and FDI Location: Differences between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0910, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2010. "Public Policies and FDI Location: Differences Between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College 434, Hunter College Department of Economics.
• Irina Bosie, 2010. "Taxation in Romania during transition," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Laura Zaccaria, 2010. "Basel 3 after Seul and the proposals of banking levies," BANCARIA, Bancaria Editrice, vol. 12, pages 19-22, December.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2010. "The tax burden on the banking sector: some methodological issues and assessments," Questioni di Economia e Finanza (Occasional Papers) 80, Bank of Italy, Economic Research and International Relations Area.
• Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2011. "The long run survival of small nations. A dynamic view," Center for Mathematical Economics Working Papers 437, Center for Mathematical Economics, Bielefeld University.
• N. Edward Coulson & Rodney Fort, 2010. "Tax Revisions Of 2004 And Pro Sports Team Ownership," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 464-473, October.
• John Freebairn & John Quiggin, 2010. "Special Taxation of the Mining Industry," Economic Papers, The Economic Society of Australia, vol. 29(4), pages 384-396, December.
  • John Freebairn & John Quiggin, 2010. "Special Taxation of the Mining Industry," Australian Public Policy Program Working Papers WPP10_3, Risk and Sustainable Management Group, University of Queensland.
  • Freebairn, John & Quiggin, John, 2010. "Special Taxation of the Mining Industry," Risk and Sustainable Management Group Working Papers 151525, University of Queensland, School of Economics.
• Friedrich Heinemann & Michael Overesch & Johannes Rincke, 2010. "Rate‐Cutting Tax Reforms And Corporate Tax Competition In Europe," Economics and Politics, Wiley Blackwell, vol. 22(3), pages 498-518, November.
  • Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes, 2008. "Rate Cutting Tax Reforms and Corporate Tax Competition in Europe," ZEW Discussion Papers 08-028, ZEW - Leibniz Centre for European Economic Research.
• Russell Thomson, 2010. "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, vol. 86(273), pages 260-280, June.
  • Russell Thomson, 2009. "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series wp2009n10, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU," Economic Policy, CEPR;CES;MSH, vol. 25, pages 537-590, July.
• Stefan Gruber & Luigi Marattin, 2010. "Taxation, infrastructure and endogenous trade costs in new economic geography," Papers in Regional Science, Wiley Blackwell, vol. 89(1), pages 203-222, March.
  • Gruber, Stefan & Marattin, Luigi, 2008. "Taxation, infrastructure, and endogenous trade costs in New Economic Geography," MPRA Paper 1068, University Library of Munich, Germany.
  • S. Gruber & L. Marattin, 2009. "Taxation, Infrastructure, and Endogenous Trade Costs in New Economic Geography," Working Papers 668, Dipartimento Scienze Economiche, Universita' di Bologna.
• Robert E. Lipsey, 2010. "Measuring The Location Of Production In A World Of Intangible Productive Assets, Fdi, And Intrafirm Trade," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(s1), pages 99-110, June.
  • Robert E. Lipsey, 2008. "Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade," NBER Working Papers 14121, National Bureau of Economic Research, Inc.
• Whalley John & Kononova Vera, 2010. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," Journal of Globalization and Development, De Gruyter, vol. 1(2), pages 1-27, December.
  • Vera Kononova & John Whalley, 2009. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers 15615, National Bureau of Economic Research, Inc.
• Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010. "Corporate Tax Consolidation and Enhanced Cooperation in the European Union," Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 453-479, December.
  • Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
• Hendrik Vrijburg & Ruud A. De Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," CESifo Working Paper Series 2915, CESifo.
  • Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Coorporation in an asymmetric model of Tax Competition," Working Papers 1002, Oxford University Centre for Business Taxation.
  • Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," Tinbergen Institute Discussion Papers 10-011/3, Tinbergen Institute.
• Matthias Dischinger & Nadine Riedel, 2010. "The Role of Headquarters in Multinational Profit Shifting Strategies," Working Papers 1003, Oxford University Centre for Business Taxation.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
• Michael P. Devereux & Simon Loretz, 2010. "Evaluating Neutrality Properties of Corporate Tax Reforms," Working Papers 1007, Oxford University Centre for Business Taxation.
• Johannes Voget, 2010. "Headquarter Relocations and International Taxation," Working Papers 1008, Oxford University Centre for Business Taxation.
• Becker, Johannes & Runkel, Marco, 2013. "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 8-15.
  • Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," FEMM Working Papers 100014, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  • Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
• Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
  • Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers 1013, Oxford University Centre for Business Taxation.
• Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
  • Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  • Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
  • Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
• Stephen Bond & Jing Xing, 2010. "Corporate taxation and capital accumulation," Working Papers 1015, Oxford University Centre for Business Taxation.
• Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
  • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
  • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
  • Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
• Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?," Schumpeter Discussion Papers sdp10002, Universitätsbibliothek Wuppertal, University Library.
• Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
• Paul Cahu & Lilas Demmou & Emmanuel Massé, 2010. "L'impact macroéconomique de la réforme 2008 du crédit d'impôt recherche," Revue économique, Presses de Sciences-Po, vol. 61(2), pages 313-339.
• Hervé Defalvard & Stéphanie Laguérodie & François Legendre, 2010. "Une proposition simple d'aide au retour à l'emploi de chômeurs en fin de droits par « tuilage » des départs à la retraite," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(2), pages 7-18.
• Benjamin Alarie & Finn Poschmann, 2010. "Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation," e-briefs 98, C.D. Howe Institute.
• Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2013. "Mergers in fiscal federalism," Journal of Public Economics, Elsevier, vol. 105(C), pages 11-22.
  • Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2010. "Mergers in Fiscal Federalism," CCES Discussion Paper Series 37, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
  • Marie-Laure Breuillé & Skerdilajda Zanaj, 2010. "Mergers in Fiscal Federalism," INRA UMR CESAER Working Papers 2010/6, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
  • Marie-Laure Breuillé & Skerdilajda Zanaj, 2010. "Mergers in Fiscal Federalism," DEM Discussion Paper Series 10-10, Department of Economics at the University of Luxembourg.
• Auerbach, Alan J. & Devereux, Michael P., 2010. "Consumption and cash-flow taxes in an International setting," LSE Research Online Documents on Economics 58056, London School of Economics and Political Science, LSE Library.
  • Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and cash-flow taxes in an international setting," Working Papers 1311, Oxford University Centre for Business Taxation.
  • Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and Cash-Flow Taxes in an International Setting," NBER Working Papers 19579, National Bureau of Economic Research, Inc.
  • Alan J. Auerbach & Michael P. Devereux, 2010. "Consumption and Cash-Flow Taxes in an International Setting," STICERD - Public Economics Programme Discussion Papers 03, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
• Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009 2009-05, Department of Economics, University of St. Gallen.
• Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Coorporation in an asymmetric model of Tax Competition," Working Papers 1002, Oxford University Centre for Business Taxation.
  • Hendrik Vrijburg & Ruud A. De Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," CESifo Working Paper Series 2915, CESifo.
  • Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," Tinbergen Institute Discussion Papers 10-011/3, Tinbergen Institute.
• Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers 1007, University of Brescia, Department of Economics.
  • Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011. "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, vol. 12(4), pages 438-468, November.
  • Fedele Alessandro & Vergalli Sergio & Panteghini Paolo M., 2011. "Optimal Investment and Financial Strategies under Tax-Rate Uncertainty," German Economic Review, De Gruyter, vol. 12(4), pages 438-468, December.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2009. "Optimal investment and financial strategies under tax rate uncertainty," Working Papers 0912, University of Brescia, Department of Economics.
  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series 3017, CESifo.
  • Fedele, Alessandro & Panteghini, Paolo M. & Vergalli, Sergio, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Institutions and Markets Papers 91001, Fondazione Eni Enrico Mattei (FEEM).
  • Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," Working Papers 2010.68, Fondazione Eni Enrico Mattei.
• Schindler, Dirk & Schjelderup, Guttorm, 2008. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," Discussion Papers 2008/19, Norwegian School of Economics, Department of Business and Management Science.
  • Dirk Schindler & Guttorm Schjelderup, 2010. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series 3034, CESifo.
• Matthias Wrede, 2009. "Multinational Capital Structure and Tax Competition," MAGKS Papers on Economics 200934, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
• Taiji Furusawa & Kazumi Hori & Ian Wooton, 2015. "A race beyond the bottom: the nature of bidding for a firm," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 452-475, June.
  • Taiji Furusawa & Kazumi Hori & Ian Wooton, 2010. "A Race beyond the Bottom: The Nature of Bidding for a Firm," CESifo Working Paper Series 3049, CESifo.
• Thomas Aronsson & Erkki Koskela, 2010. "Redistributive Income Taxation under Outsourcing and Foreign Direct Investment," CESifo Working Paper Series 3051, CESifo.
• Johannes Becker, 2014. "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
  • Johannes Becker, 2010. "Strategic Trade Policy through the Tax System," CESifo Working Paper Series 3066, CESifo.
• Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
• Chirinko, Robert S. & Wilsom, Daniel J., 2010. "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2009. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series 2009-29, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo.
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
• Mittermaier, Ferdinand & Rincke, Johannes, 2013. "Do countries compensate firms for international wage differentials?," Journal of Public Economics, Elsevier, vol. 102(C), pages 23-36.
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do countries compensate firms for international wage differentials?," Working Papers 2010/54, Institut d'Economia de Barcelona (IEB).
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series 3197, CESifo.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
• Becker, Johannes & Runkel, Marco, 2012. "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, vol. 72(2), pages 191-195.
  • Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," FEMM Working Papers 100023, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  • Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series 3221, CESifo.
• Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  • Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
  • Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
• Giampaolo Arachi & Valeria Bucci, 2010. "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series 3261, CESifo.
• Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
• Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages 11-20, October.
• Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages .11-20, October.
• Anna Montén & Joachim Ragnitz & Christian Thater & Birgit Friedrich & Felix John, 2010. "Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 56, September.
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2011. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Chapters, in: Michael A. Crew & Paul R. Kleindorfer (ed.), Reinventing the Postal Sector in an Electronic Age, chapter 19, Edward Elgar Publishing.
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0145, University of Zurich, Institute for Strategy and Business Economics (ISU).
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0022, Swiss Economics.
• Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011. "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-29, April.
  • Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010. "Competition and Welfare Effects of VAT Exemptions," Working Papers 0133, University of Zurich, Institute for Strategy and Business Economics (ISU).
  • Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010. "Competition and Welfare Effects of VAT Exemptions," Working Papers 0024, Swiss Economics, revised Oct 2010.
• Cristobal Marshall, 2010. "Is the Tax Credit for SME in Chile an Effective Policy to Boost Investment?," CID Working Papers 46, Center for International Development at Harvard University.
• Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, vol. 43(1), pages 232-253, February.
  • Céline Azémar, 2008. "International corporate taxation and US multinationals' behaviour: an integrated approach," Working Papers 2009_03, Business School - Economics, University of Glasgow.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2010. "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(2), pages 704-727, May.
  • Ronald B. Davies & Hartmut Egger & Peter Egger, 2010. "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 704-727, May.
• Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(3), pages 776-794, August.
  • Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 776-794, August.
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• Elina De Simone & Salvatore Ercolano & Giuseppe Lucio Gaeta, 2010. "Una Prima Stima del Residuo Fiscale e del suo Effetto sulla Localizzazione delle Imprese in Cina," Working Papers 1002, c.MET-05 - Centro Interuniversitario di Economia Applicata alle Politiche per L'industria, lo Sviluppo locale e l'Internazionalizzazione.
• Gautier Axel & Paolini Dimitri, 2011. "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, vol. 10(3), pages 1-30, September.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2010. "Universal service financing in competitive postal markets : one size does not fill all," LIDAM Discussion Papers CORE 2010032, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • A. Gautier & D. Paolini, 2010. "Universal service financing in competitive postal markets: one size does not fit all," Working Paper CRENoS 201014, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  • Axel Gautier & Dimitri Paolini, 2010. "Universal service financing in competitive postal markets:One size does not fit all," CREPP Working Papers 1004, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2011. "Universal service financing in competitive postal markets: one size does not fit all," LIDAM Reprints CORE 2336, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
• Constanza Loreth Fajardo Calderon & Myriam Romero Restrepo & Carlos Andres Velez Romero, 2010. "Regimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-," Revista Criterio Libre, Universidad Libre - Sede Principal, May.
• James Giesecke & Nhi Hoang Tran, 2012. "A general framework for measuring VAT compliance rates," Applied Economics, Taylor & Francis Journals, vol. 44(15), pages 1867-1889, May.
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• Gautier Axel & Paolini Dimitri, 2011. "Universal Service Financing in Competitive Postal Markets: One Size Does Not Fit All," Review of Network Economics, De Gruyter, vol. 10(3), pages 1-30, September.
  • Axel Gautier & Dimitri Paolini, 2010. "Universal service financing in competitive postal markets:One size does not fit all," CREPP Working Papers 1004, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2010. "Universal service financing in competitive postal markets : one size does not fill all," LIDAM Discussion Papers CORE 2010032, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • A. Gautier & D. Paolini, 2010. "Universal service financing in competitive postal markets: one size does not fit all," Working Paper CRENoS 201014, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  • GAUTIER, Axel & PAOLINI, Dimitri, 2011. "Universal service financing in competitive postal markets: one size does not fit all," LIDAM Reprints CORE 2336, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Johannes Van Biesebroeck, 2010. "Bidding for Investment Projects: Smart Public Policy or Corporate Welfare?," Canadian Public Policy, University of Toronto Press, vol. 36(s1), pages 31-48, April.
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• Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
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• Dewatripont, Mathias & Seabright, Paul, 2010. "Rational Crowd-Pleasing and Democratic Accountability," CEPR Discussion Papers 7660, C.E.P.R. Discussion Papers.
• Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
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• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
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  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," IZA Discussion Papers 6357, Institute of Labor Economics (IZA).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers 645, Institut d'Économie Industrielle (IDEI), Toulouse.
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• Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
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• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
  • Magnac, Thierry & Selod, Harris & Gobillon, Laurent, 2010. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," CEPR Discussion Papers 8084, C.E.P.R. Discussion Papers.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint) hal-00812979, HAL.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2010. "Do Unemployed Workers Benefit from Enterprise Zones ? The French Experience," Working Papers 2010-45, Center for Research in Economics and Statistics.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," IZA Discussion Papers 6357, Institute of Labor Economics (IZA).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers 645, Institut d'Économie Industrielle (IDEI), Toulouse.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," TSE Working Papers 10-201, Toulouse School of Economics (TSE).
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print hal-00812979, HAL.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010. "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, vol. 11(2), pages 355-379, November.
• Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
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• Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
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• Becker, Johannes & Fuest, Clemens, 2010. "EU regional policy and tax competition," European Economic Review, Elsevier, vol. 54(1), pages 150-161, January.
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• Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
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• Plourde, André, 2010. "On properties of royalty and tax regimes in Alberta's oil sands," Energy Policy, Elsevier, vol. 38(8), pages 4652-4662, August.
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• Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
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• Neumark, David & Kolko, Jed, 2010. "Do enterprise zones create jobs? Evidence from California's enterprise zone program," Journal of Urban Economics, Elsevier, vol. 68(1), pages 1-19, July.
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• Görlitz, Katja, 2010. "The effect of subsidizing continuous training investments -- Evidence from German establishment data," Labour Economics, Elsevier, vol. 17(5), pages 789-798, October.
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• Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
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• Rochelle M. Edge & Jeremy B. Rudd, 2010. "General-Equilibrium Effects of Investment Tax Incentives," CAMA Working Papers 2010-03, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
• Vila Alonso, Mercedes & Ferro Soto, Carlos & Guisado González, Manuel, 2010. "Innovación, financiación pública y tamaño empresarial," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Hans J. Blommestein & Lex H. Hoogduin & Jolanda J.W. Peeters & Wim W. Boonstra & Verónica Vallés & Christian Weistroffer & Stephan Schulmeister, 2010. "The Quest for Stability: the view of financial institutions," SUERF Studies, SUERF - The European Money and Finance Forum, number 2010/3 edited by Morten Balling, Jan Marc Berk and Marc-Olivier Strauss-Kahn, May.
• Gobetti, Sérgio Wulff, 2010. "Estatais e ajuste fiscal: uma análise da contribuição das empresas federais para o equilíbrio macroeconômico," Revista Economia e Sociedade, Instituto de Economia, Universidade Estadual de Campinas (UNICAMP), vol. 39, pages 1-31, May.
• Leonzio Rizzo & Laura Bertin, 2010. "Simulazione finanziaria della Legge delega 42/2009: una proposta di riparto e prime valutazioni," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(1-6), pages 105-125.
• Huihua Nie & Mingyue Fang & Tao Li, 2010. "China’s value-added tax reform, firm behavior and performance," Frontiers of Economics in China, Springer;Higher Education Press, vol. 5(3), pages 445-463, September.
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• Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
• Ellen R. McGrattan, 2012. "Capital Taxation During the U.S. Great Depression," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(3), pages 1515-1550.
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• Ellen R. McGrattan, 2012. "Capital Taxation During the U.S. Great Depression," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(3), pages 1515-1550.
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• Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
• Maria Kazakova & Alexandr Knobel & Ilya Sokolov, 2010. "Quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection," Research Paper Series, Gaidar Institute for Economic Policy, issue 134P.
• Lionel D siage & Richard Duhautois & Dominique Redor, 2010. "Do Public Subsidies Have an Impact on New Firm Survival? An Empirical Study with French Data," TEPP Working Paper 2010-04, TEPP.
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• Oliver Falck & Christina Guenther & Stephan Heblich & William R. Kerr, 2013. "From Russia with love: the impact of relocated firms on incumbent survival," Journal of Economic Geography, Oxford University Press, vol. 13(3), pages 419-449, May.
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• Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
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• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
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• Wiberg, Magnus, 2010. "Corporate Tax Systems and the Location of Industry," Research Papers in Economics 2010:6, Stockholm University, Department of Economics.
• Aronsson, Thomas & Koskela, Erkki, 2011. "Redistributive income taxation, outsourcing and foreign direct investment," Economics Letters, Elsevier, vol. 110(2), pages 86-89, February.
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• Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
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• Jacob, Martin, 2010. "Taxation, Dividends, and Share Repurchases: Taking Evidence Global," Working Paper Series, Center for Fiscal Studies 2010:10, Uppsala University, Department of Economics.
• Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2013. "Mergers in fiscal federalism," Journal of Public Economics, Elsevier, vol. 105(C), pages 11-22.
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• John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 193(2), pages 109-130, June.
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• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
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• Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
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• Russell Thomson & Paul H. Jensen, 2010. "The Effects of Public Subsidies on R&D Employment: Evidence from OECD Countries," Melbourne Institute Working Paper Series wp2010n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• TODEROIU, Filon, 2010. "The macroeconomic context of the firms in Romania – benchmarks, evolutions and certain prospective evaluations," Working Papers of the Institute of Agricultural Economics 100901, Institute of Agricultural Economics.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez, 2013. "La Holding Estrategia Fiscal Para las Empresas Familiares," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 1(1), pages 1-11.
• Francisco Jose May Hernandez, 2010. "La Efectividad Del Plan Nacional De Franquicias Para Las Mipyme En Mexico, Caso Municipio Benito Juarez, Quintana Roo," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 3(2), pages 117-130.
• Arturo Galindo & Marcela Melendez, 2010. "Corporate Tax Stimulus and Investment in Colombia," Research Department Publications 4664, Inter-American Development Bank, Research Department.
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• Arturo Antón-Sarabia & Fausto Hernández, 2010. "VAT Collection and Social Security Contributions: Is There a Link?," IDB Publications (Working Papers) 80641, Inter-American Development Bank.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2010. "Do Unemployed Workers Benefit from Enterprise Zones ? The French Experience," Working Papers 2010-45, Center for Research in Economics and Statistics.
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• Iskandar Simorangkir & Justina Adamanti, 2010. "Peran Stimulus Fiskal Dan Pelonggaran Moneter Pada Perekonomian Indonesia Selama Krisis Finansial Global : Dengan Pendekatan Financial Computable General Equilibrium," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 13(2), pages 1-24, October.
• Iskandar Simorangkir & Justina Adamanti, 2010. "Peran Stimulus Fiskal Dan Pelonggaran Moneter Pada Perekonomian Indonesia Selama Krisis Finansial Global : Dengan Pendekatan Financial Computable General Equilibrium," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 13(2), pages 165-186, October.
• Iskandar Simorangkir & Justina Adamanti, 2010. "The Role Of Fiscal Stimulus And Monetary Easing In Indonesian Economy During Global Financial Crisis: Financial Computable General Equilibrium Approach," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 13(2), pages 1-24, October.
• Iskandar Simorangkir & Justina Adamanti, 2010. "The Role Of Fiscal Stimulus And Monetary Easing In Indonesian Economy During Global Financial Crisis: Financial Computable General Equilibrium Approach," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 13(2), pages 165-186, October.
• Mittermaier, Ferdinand & Rincke, Johannes, 2013. "Do countries compensate firms for international wage differentials?," Journal of Public Economics, Elsevier, vol. 102(C), pages 23-36.
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series 3197, CESifo Group Munich.
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do countries compensate firms for international wage differentials?," Working Papers 2010/54, Institut d'Economia de Barcelona (IEB).
• Chirinko, Robert S. & Wilsom, Daniel J., 2010. "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2009. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series 2009-29, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo Group Munich.
• Chirinko, Robert S. & Wilsom, Daniel J., 2010. "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2009. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series 2009-29, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo.
• Mittermaier, Ferdinand & Rincke, Johannes, 2013. "Do countries compensate firms for international wage differentials?," Journal of Public Economics, Elsevier, vol. 102(C), pages 23-36.
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series 3197, CESifo.
  • Ferdinand Mittermaier & Johannes Rincke, 2010. "Do countries compensate firms for international wage differentials?," Working Papers 2010/54, Institut d'Economia de Barcelona (IEB).
• Mariana Papatulica, 2010. "Impact of global financial crisis on the energy sector and EU policies to counter its effects," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, vol. 2(3), September.
• Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
  • Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
• Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010. "Corporate Tax Consolidation and Enhanced Cooperation in the European Union," Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 453-479, December.
  • Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
• Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011. "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-29, April.
  • Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010. "Competition and Welfare Effects of VAT Exemptions," Working Papers 0024, Swiss Economics, revised Oct 2010.
  • Helmut Dietl & Christian Jaag & Markus Lang & Urs Trinkner, 2010. "Competition and Welfare Effects of VAT Exemptions," Working Papers 0133, University of Zurich, Institute for Strategy and Business Economics (ISU).
• Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2011. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Chapters, in: Michael A. Crew & Paul R. Kleindorfer (ed.), Reinventing the Postal Sector in an Electronic Age, chapter 19, Edward Elgar Publishing.
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0022, Swiss Economics.
  • Helmut Dietl & Christian Jaag & Markus Lang & Martin Lutzenberger & Urs Trinkner, 2010. "Impact of VAT Exemptions in the Postal Sector on Competition and Welfare," Working Papers 0145, University of Zurich, Institute for Strategy and Business Economics (ISU).
• Jens Hölscher & Nicole Nulsch & Johannes Stephan, 2010. "State Aid in the Enlarged European Union. An Overview," IWH Discussion Papers 24, Halle Institute for Economic Research.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010. "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers 5293, Institute of Labor Economics (IZA).
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
• K.L. Glen Ueng & Horn-In Kuo, 2010. "Welfare Comparison between Specific and Ad Valorem Export Trade Policy the Case of Multi-Domestic Firms," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 6(1), pages 17-32, January.
• Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
• Chang Nam & Doina Radulescu, 2010. "Effects of corporate tax reform on optimum debt maturity," Annals of Finance, Springer, vol. 6(3), pages 369-389, July.
• C. Bellak & M. Leibrecht & R. Stehrer, 2010. "The role of public policy in closing foreign direct investment gaps: an empirical analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(1), pages 19-46, February.
  • Christian Bellak & Markus Leibrecht & Robert Stehrer, 2008. "The Role of Public Policy in Closing Foreign Direct Investment Gaps: An Empirical Analysis," wiiw Working Papers 48, The Vienna Institute for International Economic Studies, wiiw.
• Jannett Highfill & Michael McAsey, 2010. "Firm Metrics with Continuous R&D, Quality Improvement, and Cournot Quantities," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(3), pages 243-256, August.
• Jean-François Tremblay, 2010. "Taxation and skills investment in frictional labor markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 52-66, February.
• Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 174-192, April.
• Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.
  • Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo.
• Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 217-235, June.
  • Becker, Johannes & Fuest, Clemens, 2007. "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-8, University of Cologne, FiFo Institute for Public Economics.
• Alexander Klemm, 2010. "Causes, benefits, and risks of business tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 315-336, June.
  • Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
• Stefan Parys & Sebastian James, 2010. "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(4), pages 400-429, August.
• Ben Ferrett & Ian Wooton, 2010. "Tax competition and the international distribution of firm ownership: an invariance result," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 518-531, October.
  • Wooton, Ian, 2006. "Tax Competition and the International Distribution of Firm Ownership: An Invariance Result," CEPR Discussion Papers 5984, C.E.P.R. Discussion Papers.
• Thiess Buettner & Clemens Fuest, 2010. "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(6), pages 686-698, December.
  • Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.
• U. Sumaila & Ahmed Khan & Andrew Dyck & Reg Watson & Gordon Munro & Peter Tydemers & Daniel Pauly, 2010. "A bottom-up re-estimation of global fisheries subsidies," Journal of Bioeconomics, Springer, vol. 12(3), pages 201-225, October.
• F. Casado-Izaga, 2010. "Tax effects in a model of spatial price discrimination: a note," Journal of Economics, Springer, vol. 99(3), pages 277-282, April.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010. "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
  • Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Rodrigo Cerda & Felipe Larrain, 2010. "Corporate taxes and the demand for labor and capital in developing countries," Small Business Economics, Springer, vol. 34(2), pages 187-201, February.
• Alfred Boss, 2010. "Steuervergünstigungen in Deutschland," Kiel Working Papers 1587, Kiel Institute for the World Economy.
• Ronald B. Davies & Carsten Eckel, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
  • Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
• Dischinger, Matthias & Riedel, Nadine, 2010. "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics 11352, University of Munich, Department of Economics.
• Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2013. "Mergers in fiscal federalism," Journal of Public Economics, Elsevier, vol. 105(C), pages 11-22.
  • Marie-Laure Breuillé & Skerdilajda Zanaj, 2010. "Mergers in Fiscal Federalism," INRA UMR CESAER Working Papers 2010/6, INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux.
  • Marie-Laure Breuillé & Skerdilajda Zanaj, 2010. "Mergers in Fiscal Federalism," DEM Discussion Paper Series 10-10, Department of Economics at the University of Luxembourg.
  • Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2010. "Mergers in Fiscal Federalism," CCES Discussion Paper Series 37, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
• Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
  • BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
  • Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
  • BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Becker, Johannes & Runkel, Marco, 2013. "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 8-15.
  • Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
  • Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," FEMM Working Papers 100014, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
• Becker, Johannes & Runkel, Marco, 2012. "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, vol. 72(2), pages 191-195.
  • Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series 3221, CESifo.
  • Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," FEMM Working Papers 100023, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
• John Creedy & Norman Gemmell, 2010. "Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 207-235, September.
• Francesco Menoncin & Paolo M. Panteghini, 2010. "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 236-242, September.
• Michael Overesch & Dennis Voeller, 2010. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 263-294, September.
• Christian Bellak & Markus Leibrecht, 2010. "Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 350-383, December.
  • Leibrecht, Markus & Bellak, Christian & Wild, Michael, 2009. "Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises," Discussion Paper Series 1: Economic Studies 2009,19, Deutsche Bundesbank.
• Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
  • Thor Olav Thoresen & Annette Alstadsæter, 2008. "Shifts in Organizational Form under a Dual Income Tax System," CESifo Working Paper Series 2273, CESifo.
  • Thor O. Thoresen & Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Statistics Norway, Research Department.
• Taro Ohno, 2010. "Empirical Analysis of International Tax Treaties and Foreign Direct Investment," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 6(2), pages 287-312, March.
• Richard T. Gretz & Joshua J. Lewer & Robert C. Scott, 2010. "R&D, Risk, and the Role of Targeted Government R&D Programs," Journal of Economic Insight, Missouri Valley Economic Association, vol. 36(1), pages 79-104.
• Roberto Perotti, 2010. "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, in: Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES), pages 214-237, National Bureau of Economic Research, Inc.
  • Roberto Perotti, 2011. "The Effects of Tax Shocks on Output: Not So Large, But Not Small Either," NBER Working Papers 16786, National Bureau of Economic Research, Inc.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
  • John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
• Ellen R. McGrattan, 2012. "Capital Taxation During the U.S. Great Depression," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(3), pages 1515-1550.
  • Ellen R. McGrattan, 2010. "Capital taxation during the U.S. Great Depression," Staff Report 451, Federal Reserve Bank of Minneapolis.
  • Ellen R. McGrattan, 2010. "Capital Taxation During the U.S. Great Depression," NBER Working Papers 16588, National Bureau of Economic Research, Inc.
  • Ellen R. McGrattan, 2010. "Capital taxation during the U.S. Great Depression," Working Papers 670, Federal Reserve Bank of Minneapolis.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
• Chirinko, Robert S. & Wilsom, Daniel J., 2010. "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2009. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series 2009-29, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo.
• Zdenek Hrdlicka & Margaret Morgan & David Prušvic & William Tompson & Laura Vartia, 2010. "Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic," OECD Economics Department Working Papers 758, OECD Publishing.
• Jean-Marc Burniaux & Jean Chateau & Romain Duval, 2013. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Applied Economics, Taylor & Francis Journals, vol. 45(16), pages 2231-2240, June.
  • Burniaux, JM. & Chateau, J. & Duval, R., 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331981, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  • Jean-Marc Burniaux & Jean Château & Romain Duval, 2010. "Is there a Case for Carbon-Based Border Tax Adjustment?: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers 794, OECD Publishing.
  • Burniaux, Jean-Marc & Chateau, Jean & Duval, Romain, 2010. "Is there a case for carbon-based border tax adjustment? An applied general equilibrium analysis," Conference papers 331982, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
• Álvaro Pina, 2010. "Towards a Less Distortive and More Efficient Tax System in Portugal," OECD Economics Department Working Papers 814, OECD Publishing.
• Cuzdriorean Dan Dacian, 2010. "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 496-502, July.
• Sucala Lucia & Cuzdriorean Dan Dacian & Fekete Szilveszter & Ienciu Nicoleta, 2010. "Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 595-600, July.
• Antonescu Mihail & Antonescu Ligia, 2010. "Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 495-498, December.
• Lazar Sebastian, 2010. "Effective Tax Burden Borne By Companies: A Review And A New Methodology," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 584-588, December.
• Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU [Taxing corporate income]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 25(63), pages 537-590.
  • Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009. "Corporate tax harmonization in the EU," Working Papers 0932, Oxford University Centre for Business Taxation.
  • Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz, 2009. "Corporate tax harmonization in the EU," CPB Discussion Paper 133, CPB Netherlands Bureau for Economic Policy Analysis.
• Iacob Mihaela Ioana & Boglea Vanina Adoriana, 2010. "Evolution of Fiscal Pressure in Romania Compared to other European Union Member States," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 663-666, May.
• Negoescu Gheorghe & Popovici Veronica, 2010. "Ingenious Methos to Reduce Taxes and Contributions Owed to the Romanian State," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 552-557, October.
• Ali Celikkaya, 2010. "Dual income tax: A reform option for personal income tax in Turkey," Business and Economic Horizons (BEH), Prague Development Center, vol. 3(3), pages 47-57, October.
• Cole, Rebel & Mehran, Hamid, 2007. "What can we learn from privately held firms about executive compensation?," MPRA Paper 4710, University Library of Munich, Germany.
  • Cole, Rebel & Mehran, Hamid, 2010. "What can we learn from privately held firms about executive compensation?," MPRA Paper 24668, University Library of Munich, Germany.
  • Rebel A. Cole & Hamid Mehran, 2008. "What can we learn from privately held firms about executive compensation?," Staff Reports 314, Federal Reserve Bank of New York.
• Manzo, Marco & Monteduro, Maria Teresa, 2010. "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper 28070, University Library of Munich, Germany.
  • Manzo Marco & Monteduro Maria Teresa, 2011. "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite 0084, Department of Communication, University of Teramo.
• Dutrénit, gabriela & Capdevielle, Mario & Corona, Juan Manuel & Puchet, Martin & Santiago, Fernando & Vera-Cruz, Alexandre, 2010. "El sistema nacional de innovación mexicano: estructuras, políticas, desempeño y desafíos [The Mexican national innovation system: structures, policies, performance and challenges]," MPRA Paper 31982, University Library of Munich, Germany.
• Irena Szarowská, 2011. "Changes in taxation and their impact on economic growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 325-332.
  • Szarowska, Irena, 2010. "Changes in taxation and their impact on economic growth in the European Union," MPRA Paper 32354, University Library of Munich, Germany.
• varma, Vijaya krushna varma, 2010. "Banking Redefined," MPRA Paper 38852, University Library of Munich, Germany, revised 12 Mar 2012.
• Filoso, Valerio, 2010. "The Corporate Income Tax: An Entrepreneurial Perspective," MPRA Paper 42967, University Library of Munich, Germany.
• Dirk, Schmidtmann, 2010. "Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG [Enhancing tax," MPRA Paper 59201, University Library of Munich, Germany.
• Soumyananda Dinda & Arijit Mukherjee, 2014. "A Note on the Adverse Effect of Competition on Consumers," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(1), pages 157-163, February.
  • Dinda, Soumyananda & Mukherjee, Arijit, 2010. "A note on the adverse effect of competition on consumers," MPRA Paper 64063, University Library of Munich, Germany, revised Dec 2011.
• Charl Jooste & Ruthira Naraidoo, 2010. "Nonlinear Tax Elasticities And Their Implications For The Structural Budget Balance," Working Papers 201022, University of Pretoria, Department of Economics.
• Tomáš Brabenec, 2010. "Certain Important Aspects of Cost Contribution Arrangements in Financial Management [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 63-83.
• Jaroslav Sixta & Jakub Fischer, 2010. "Akrualizace daní, opotřebení fixního kapitálu a investice v sektoru vládních institucí [Accrual Taxes, Capital Formation and Consumption in Government Sector]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(6), pages 795-804.
• Jacob Goldin & Tatiana Homonoff, 2010. "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," Working Papers 1278, Princeton University, Department of Economics, Industrial Relations Section..
• Marika Santoro & Chao Wei, 2011. "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(3), pages 443-454, July.
  • Marika Santoro & Chao Wei, 2010. "Code files for "Taxation, Investment and Asset Pricing"," Computer Codes 09-164, Review of Economic Dynamics.
• Plourde, André, 2010. "On properties of royalty and tax regimes in Alberta's oil sands," Energy Policy, Elsevier, vol. 38(8), pages 4652-4662, August.
  • Plourde, André, 2010. "On Properties of Royalty and Tax Regimes in Alberta's Oil Sands," Working Papers 2010-6, University of Alberta, Department of Economics.
• Stöckl, Matthias, 2010. "Fremdkapitalquoten in Europa: Ein Ländervergleich," Working Papers in Economics 2010-4, University of Salzburg.
• Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2014. "Transfer pricing as a tax compliance risk," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 260-279, June.
  • Jost, Sven P. & Pfaffermayr, Michael & Winner, Hannes, 2010. "Transfer Pricing as a Tax Compliance Risk," Working Papers in Economics 2010-6, University of Salzburg.
• Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
  • Mr. Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 2009/136, International Monetary Fund.
  • A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
• S. Van Parys & S. James, 2010. "The Effectiveness of Tax Incentives in Attracting FDI: Evidence from the Tourism Sector in the Caribbean," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/675, Ghent University, Faculty of Economics and Business Administration.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
• Philip K. Porter & Christopher R. Thomas, 2010. "Public Subsidies and the Location and Pricing of Sports," Southern Economic Journal, Southern Economic Association, vol. 76(3), pages 693-710, January.
• Huihua Nie & Mingyue Fang & Tao Li, 2010. "China’s Value-Added Tax Reform, Firm Behavior and Performance," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 5(3), pages 445-463, September.
  • Huihua Nie & Mingyue Fang & Tao Li, 2010. "China’s value-added tax reform, firm behavior and performance," Frontiers of Economics in China, Springer;Higher Education Press, vol. 5(3), pages 445-463, September.
• Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.
• Martin Ruf, 2010. "Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital," Schmalenbach Journal of Business Research, Springer, vol. 62(8), pages 883-910, December.
• Ådne Cappelen & Erik Fjærli & Frank Foyn & Torbjørn Hægeland & Jarle Møen & Arvid Raknerud & Marina Rybalka, 2010. "Evaluation of the Norwegian R&D tax credit scheme," Discussion Papers 640, Statistics Norway, Research Department.
• R. Vergara, 2010. "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, vol. 42(6), pages 717-725.
  • Rodrigo Vergara, 2004. "Taxation and Private Investment: Evidence for Chile," Documentos de Trabajo 268, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Copenhagen Economics, 2010. "Company Car Taxation," Taxation Papers 22, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2010. "Innovative Financing at a Global Level," Taxation Studies 0031, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2010. "Innovative Financing at a Global Level," Taxation Papers 23, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
• Zew, 2010. "Effective levels of company taxation within an enlarged EU," Taxation Studies 0030, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2010. "Innovative Financing at a Global Level," Taxation Papers 23, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2010. "Innovative Financing at a Global Level," Taxation Studies 0031, Directorate General Taxation and Customs Union, European Commission.
• London Economics, 2010. "Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages," Taxation Studies 0033, Directorate General Taxation and Customs Union, European Commission.
• Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
• Copenhagen Economics, 2010. "Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency," Taxation Studies 0035, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
• Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Coorporation in an asymmetric model of Tax Competition," Working Papers 1002, Oxford University Centre for Business Taxation.
  • Hendrik Vrijburg & Ruud A. de Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," Tinbergen Institute Discussion Papers 10-011/3, Tinbergen Institute.
  • Hendrik Vrijburg & Ruud A. De Mooij, 2010. "Enhanced Cooperation in an Asymmetric Model of Tax Competition," CESifo Working Paper Series 2915, CESifo.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 881-892.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2010. "Do Unemployed Workers Benefit from Enterprise Zones ? The French Experience," Working Papers 2010-45, Center for Research in Economics and Statistics.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint) hal-00812979, HAL.
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," TSE Working Papers 10-201, Toulouse School of Economics (TSE).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," IZA Discussion Papers 6357, Institute of Labor Economics (IZA).
  • Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2010. "Do unemployed workers benefit from enterprise zones? The French experience," IDEI Working Papers 645, Institut d'Économie Industrielle (IDEI), Toulouse.
  • Laurent Gobillon & Thierry Magnac & Harris Selod, 2012. "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print hal-00812979, HAL.
  • Magnac, Thierry & Selod, Harris & Gobillon, Laurent, 2010. "Do Unemployed Workers Benefit from Enterprise Zones? The French Experience," CEPR Discussion Papers 8084, C.E.P.R. Discussion Papers.
• Peter Greagg & Dean Parham & Pero Stojanovski, 2010. "Disparities in average rates of company tax across industries," Economic Roundup, The Treasury, Australian Government, issue 2, pages 91-103, July.
• Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
  • Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers 1007, University of Brescia, Department of Economics.
• Heidi Garrett-Peltier & Jeffrey Thompson, 2010. "Generating Jobs through State Employer Tax Credits: Is there a Better Way? (Revised)," Working Papers wp219_revised, Political Economy Research Institute, University of Massachusetts at Amherst.
• Boris Lokshin & Pierre Mohnen, 2012. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Applied Economics, Taylor & Francis Journals, vol. 44(12), pages 1527-1538, April.
  • Lokshin, Boris & Mohnen, Pierre, 2010. "How effective are level-based R&D tax credits? Evidence from the Netherlands," MERIT Working Papers 2010-040, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Boris Lokshin & Pierre Mohnen, 2011. "How effective are level-based R&D tax credits? Evidence from the Netherlands," Post-Print hal-00677632, HAL.
• Baghana, Rufin, 2010. "Public R&D Subsidies and Productivity: Evidence from Firm-Level Data in Quebec," MERIT Working Papers 2010-055, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Keuschnigg, Christian & Ribi, Evelyn, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," CEPR Discussion Papers 7626, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
• Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
• Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
• Christian Keuschnigg & Peter Egger & Hannes Winner, 2010. "A Theory of Taxation and Incorporation," University of St. Gallen Department of Economics working paper series 2010 2010-25, Department of Economics, University of St. Gallen.
• Balasescu, Razvan, 2010. "Management of the Network Regenerative Design of Financing the Environmental Protection," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 14(2), pages 171-191.
• Mihaila, Nicoleta, 2010. "Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 14(3), pages 102-113.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2010. "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 704-727, May.
  • Ronald B. Davies & Hartmut Egger & Peter Egger, 2010. "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(2), pages 704-727, May.
• Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 776-794, August.
  • Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(3), pages 776-794, August.
  • Wooton, Ian, 2005. "Competing for a Duopoly: International Trade and Tax Competition," CEPR Discussion Papers 5379, C.E.P.R. Discussion Papers.
• Jed Kolko & David Neumark, 2010. "Do some enterprise zones create jobs?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 29(1), pages 5-38.
  • Jed Kolko & David Neumark, 2009. "Do Some Enterprise Zones Create Jobs?," NBER Working Papers 15206, National Bureau of Economic Research, Inc.
• Philip K. Porter & Christopher R. Thomas, 2010. "Public Subsidies and the Location and Pricing of Sports," Southern Economic Journal, John Wiley & Sons, vol. 76(3), pages 693-710, January.
• Young, Andrew T., 2013. "U.S. Elasticities Of Substitution And Factor Augmentation At The Industry Level," Macroeconomic Dynamics, Cambridge University Press, vol. 17(4), pages 861-897, June.
  • Andrew T. Young, 2010. "US Elasticities of Substitution and Factor-Augmentation at the Industry Level," Working Papers 10-06, Department of Economics, West Virginia University.
• Schneider, Georg & Sureth, Caren, 2010. "The impact of profit taxation on capitalized investment with options to delay and divest," arqus Discussion Papers in Quantitative Tax Research 97, arqus - Arbeitskreis Quantitative Steuerlehre.
• Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
• Homburg, Stefan, 2010. "Die unheimliche Nummer Sechs - Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 246-252.
• Boss, Alfred, 2010. "Steuervergünstigungen in Deutschland," Kiel Working Papers 1587, Kiel Institute for the World Economy (IfW Kiel).
• Hölscher, Jens & Nulsch, Nicole & Stephan, Johannes, 2010. "State Aid in the Enlarged European Union. An Overview," IWH Discussion Papers 24/2010, Halle Institute for Economic Research (IWH).
• Elschner, Christina & Ernst, Christof & Spengel, Christoph, 2010. "Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener Gestaltungsoptionen," ZEW Discussion Papers 10-019, ZEW - Leibniz Centre for European Economic Research.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
  • Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
  • Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel & Overesch, Michael, 2010. "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers 10-097, ZEW - Leibniz Centre for European Economic Research.

2009

• Matthias Dischinger & Nadine Riedel, 2009. "There's no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," CESifo Working Paper Series 2866, CESifo.
  • Dischinger, Matthias & Riedel, Nadine, 2009. "There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Discussion Papers in Economics 10976, University of Munich, Department of Economics.
  • Matthias Dischinger & Nadine Riedel, 2009. "There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Working Papers 0923, Oxford University Centre for Business Taxation.
• Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
  • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
  • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
• Pieretti, Patrice & Zanaj, Skerdilajda, 2011. "On tax competition, public goods provision and jurisdictions' size," Journal of International Economics, Elsevier, vol. 84(1), pages 124-130, May.
  • PIERETTI, Patrice & ZANAJ, Skerdilajda, 2009. "On tax competition, public goods provision and jurisdictions’ size," LIDAM Discussion Papers CORE 2009012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Patrice Pieretti & Skerdilajda Zanaj, 2009. "On tax competition, public goods provision and jurisdictions' size," DEM Discussion Paper Series 09-14, Department of Economics at the University of Luxembourg.
• Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
  • BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
  • Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
  • BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
  • Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
• Matthias Wrede, 2009. "Multinational Capital Structure and Tax Competition," MAGKS Papers on Economics 200934, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
• Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," Volkswirtschaftliche Diskussionsbeiträge 137-09, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," MAGKS Papers on Economics 200940, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration," CESifo Working Paper Series 2795, CESifo.
• Matthias Wrede, 2014. "Asymmetric tax competition with formula apportionment," Letters in Spatial and Resource Sciences, Springer, vol. 7(1), pages 47-60, March.
  • Matthias Wrede, 2009. "Asymmetric Tax Competition with Formula Apportionment," MAGKS Papers on Economics 200943, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Robert S. Pindyck & Neng Wang, 2013. "The Economic and Policy Consequences of Catastrophes," American Economic Journal: Economic Policy, American Economic Association, vol. 5(4), pages 306-339, November.
  • Robert S. Pindyck & Neng Wang, 2009. "The Economic and Policy Consequences of Catastrophes," NBER Working Papers 15373, National Bureau of Economic Research, Inc.
  • Robert S. Pindyck, 2009. "The Economic and Policy Consequences of Catastrophes," Working Papers 0912, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research.
• Jean-François Tremblay, 2009. "Business Taxation and Venture-Capital-Financed Innovation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 141-161, June.
• Ferdinand Mittermaier, 2009. "The Role of Firm Ownership in Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(3), pages 297-312, September.
• Thomas Rixen & Peter Schwarz, 2009. "Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 442-471, December.
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
  • Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
• Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2009. "Understanding US Corporate Tax Losses," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 73-122, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel, 2011. "Understanding U.S. Corporate Tax Losses," Departmental Working Papers 201124, Rutgers University, Department of Economics.
• David L. Kelly, 2006. "Subsidies to Industry and the Environment," Working Papers 0602, University of Miami, Department of Economics.
  • David Kelly, 2009. "Subsidies to Industry and the Environment," NBER Working Papers 14999, National Bureau of Economic Research, Inc.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2011. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," Journal of Finance, American Finance Association, vol. 66(3), pages 753-787, June.
  • Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2009. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," NBER Working Papers 15023, National Bureau of Economic Research, Inc.
• N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
  • Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
  • N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
  • N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
• Kevin S. Markle & Douglas Shackelford, 2009. "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers 15091, National Bureau of Economic Research, Inc.
• Graham, John R. & Kim, Hyunseob, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 413-427, September.
  • John R. Graham & Hyunseob Kim, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers 15177, National Bureau of Economic Research, Inc.
• Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
  • James R. Hines, Jr., 2009. "Income Misattribution under Formula Apportionment," NBER Working Papers 15185, National Bureau of Economic Research, Inc.
• Jed Kolko & David Neumark, 2010. "Do some enterprise zones create jobs?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 29(1), pages 5-38.
  • Jed Kolko & David Neumark, 2009. "Do Some Enterprise Zones Create Jobs?," NBER Working Papers 15206, National Bureau of Economic Research, Inc.
• Alison Felix & James R. Hines, 2009. "Corporate taxes and union wages in the United States," Regional Research Working Paper RRWP 09-02, Federal Reserve Bank of Kansas City.
  • R. Alison Felix & James R. Hines, Jr., 2009. "Corporate Taxes and Union Wages in the United States," NBER Working Papers 15263, National Bureau of Economic Research, Inc.
• Whalley John & Kononova Vera, 2010. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," Journal of Globalization and Development, De Gruyter, vol. 1(2), pages 1-27, December.
  • Vera Kononova & John Whalley, 2009. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers 15615, National Bureau of Economic Research, Inc.
• Pyotr Vilensky & Sergey Smolyak, 2009. "Paradoxical Behavior of Production Sharing Participant," Journal of the New Economic Association, New Economic Association, issue 1-2, pages 150-159.
• Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.
• S. Quantin & S. Raspiller & S. Serravalle, 2009. "Intrafirm trade, taxation and transfer pricing: evidence from French data," Documents de Travail de l'Insee - INSEE Working Papers g2009-07, Institut National de la Statistique et des Etudes Economiques.
• Graham, John R. & Kim, Hyunseob, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 413-427, September.
  • John R. Graham & Hyunseob Kim, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers 15177, National Bureau of Economic Research, Inc.
• Randall S. Jones, 2009. "Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing," OECD Economics Department Working Papers 671, OECD Publishing.
• Jens Høj, 2009. "How to Reform the Belgian Tax System to Enhance Economic Growth," OECD Economics Department Working Papers 741, OECD Publishing.
• Jens Høj, 2009. "Comment réformer le système fiscal belge afin de renforcer l'expansion économique," OECD Economics Department Working Papers 741, OECD Publishing.
• Sucala Lucia & Vladu Alina Beattrice & Fekete Szilveszter & Fatacean Gheorghe, 2009. "Social Welfare And Taxation Effects On Insurance. An International Empirical Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1176-1181, May.
• Victoria Osuna, 2009. "Should we tax overtime, subsidize the wage or subsidize employment?," Working Papers 09.03, Universidad Pablo de Olavide, Department of Economics.
• Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
  • Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo.
  • Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
• Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
  • James Giesecke & Nhi Hoang Tran, 2009. "Modelling Value-Added Tax in the Presence of Multiproduction and Differentiated Exemptions," Centre of Policy Studies/IMPACT Centre Working Papers g-182, Victoria University, Centre of Policy Studies/IMPACT Centre.
  • Giesecke, James A. & Tran, Nhi Hoang, 2009. "Modelling value-added tax in the presence of multiproduction and differentiated exemptions," MPRA Paper 13914, University Library of Munich, Germany.
• Jin, Zhong & Teahan, Brittany, 2009. "Iowa’s Tax Incentive Programs Used by Biofuel Producers Tax Credits Program Evaluation Study," MPRA Paper 14795, University Library of Munich, Germany.
• Szarowska, Irena, 2009. "Stav harmonizace daně z přidané hodnoty v Evropské unii [Status of harmonization of VAT in the European Union]," MPRA Paper 19935, University Library of Munich, Germany.
• Varma, Vijaya Krushna Varma, 2009. "Top tax system: a common taxation system for all nations," MPRA Paper 26839, University Library of Munich, Germany, revised 05 Oct 2010.
• Grady, Patrick, 2009. "The Conservative GST Cut Has Catalyzed Sales Tax Harmonization," MPRA Paper 59021, University Library of Munich, Germany.
• Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
• Jana Skálová & Tomáš Podškubka, 2009. "Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(3), pages 19-39.
• Tomáš Havránek, 2009. "The supply of foreign direct investment incentives: subsidy competition in an oligopolistic framework," Prague Economic Papers, Prague University of Economics and Business, vol. 2009(2), pages 131-155.
  • Havranek, Tomas, 2008. "The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework," MPRA Paper 10770, University Library of Munich, Germany.
• Jarmila Zimmermannová, 2009. "Dopady zdanění elektřiny, zemního plynu a pevných paliv na odvětví OKEČ v české republice [The impact of taxation of electricity, natural gas and solid fuels on sectors of nace in the Czech Republi," Politická ekonomie, Prague University of Economics and Business, vol. 2009(2), pages 213-231.
• Květa Kubátová & Lucie Říhová, 2009. "Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD [Regression analysis of factors influencing corporate tax revenues in OECD countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2009(4), pages 451-470.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009. "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers 9, VATT Institute for Economic Research.
• Robin Boadway & Michael Keen, 2009. "Theoretical Perspectives On Resource Tax Design," Working Paper 1206, Economics Department, Queen's University.
• Helena Blazic & Mira Dimitric, 2009. "The reduced VAT rate for small business in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 27(1), pages 83-114.
• Tuomas Takalo, 2012. "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, vol. 1, pages 157-167.
  • Takalo, Tuomas, 2009. "Rationales and Instruments for Public Innovation Policies," Discussion Papers 1185, The Research Institute of the Finnish Economy.
  • Takalo, Tuomas, 2013. "Rationales and instruments for public innovation policies," Bank of Finland Research Discussion Papers 1/2013, Bank of Finland.
• Tanayama, Tanja & Ylä-Anttila, Pekka, 2009. "Tax Incentives as Innovation Policy Tool," Discussion Papers 1189, The Research Institute of the Finnish Economy.
• Deschryvere, Matthias, 2009. "Mobility of Corporate Headquarter Functions: A Literature Review," Discussion Papers 1203, The Research Institute of the Finnish Economy.
• Ientile, Damien & Mairesse, Jacques, 2009. "A policy to boost R&D: Does the R&D tax credit work?," EIB Papers 6/2009, European Investment Bank, Economics Department.
• Duch, Néstor & Montolio, Daniel & Mediavilla , Mauro, 2009. "Evaluating the impact of public subsidies on a firm’s performance: a two-stage quasi-experimental approach," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 16, pages 143-165.
• Schilling, Chris & Giesecke, James, 2009. "Short term gain, long term pain? Impact of New Zealand's fiscal stimulus : A dynamic general equilibrium analysis," NZIER Working Paper 2009/3, New Zealand Institute of Economic Research.
• Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  • Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
• Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, Universität Innsbruck.
  • Jost, Sven P., 2009. "Transfer Pricing Risk Awareness of Multinational Corporations: Evidence from a Global Survey," Working Papers in Economics 2009-6, University of Salzburg, revised 07 Dec 2009.
• NICOLESCU Ovidiu, 2009. "Strategic directions focused on SMEs for the way out of crisis," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1 Special), pages 17-22, July.
• Katja Görlitz, 2009. "The Effect of Subsidizing Continuous Training Investments - Evidence from German Establishment Data," Ruhr Economic Papers 0144, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Daniel Brou & Michele Ruta, 2009. "On the Political Substitutability between Tariffs and Subsidies," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 405-410, December.
• Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration," CESifo Working Paper Series 2795, CESifo.
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," Volkswirtschaftliche Diskussionsbeiträge 137-09, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," MAGKS Papers on Economics 200940, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Peter Nicholson, 2009. "Innovation and Business Strategy: Why Canada Falls Short," International Productivity Monitor, Centre for the Study of Living Standards, vol. 18, pages 51-71, Spring.
• Jorge Niosi, 2009. "Bridging Canadian Technology SMEs Over the Valley of Death," International Productivity Monitor, Centre for the Study of Living Standards, vol. 18, pages 80-84, Spring.
• Ian A. Stewart, 2009. "Some Reflections on the Expert Panel Report on Business Innovation in Canada," International Productivity Monitor, Centre for the Study of Living Standards, vol. 18, pages 85-88, Spring.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010. "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
  • Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Junseok Hwang & Dongook Choi & Jongeun Oh & Yeonbae Kim, 2009. "Competition in the Korean Internet Portal Market: Network Effects, Profit, and Market Efficiency," TEMEP Discussion Papers 200925, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Frank Fossen & Viktor Steiner, 2009. "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, vol. 36(3), pages 487-513, June.
• Dieter Schneider, 2009. "„Finanzierungsneutralität der Besteuerung“ als politischer Wunsch und als Widersprüchlichkeit in der erklärenden Theorie, oder: Quo vadis, Arqus?," Schmalenbach Journal of Business Research, Springer, vol. 61(2), pages 126-137, March.
• Erik Fjærli & Arvid Raknerud, 2009. "The investment and financing decisions of closely held firms when there is a tax on the equity premium," Discussion Papers 594, Statistics Norway, Research Department.
• Mateos-Planas, Xavier, 2009. "Demographics and the politics of capital taxation in a life-cycle economy," Discussion Paper Series In Economics And Econometrics 0909, Economics Division, School of Social Sciences, University of Southampton.
• Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
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  • Per Engström & Bertil Holmlund, 2006. "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series 1736, CESifo.
• Seppo Kari & Hanna Karikallio & Jari Vainiomäki, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," Working Papers 0973, Tampere University, Faculty of Management and Business, Economics.
• Christina Elschner & Werner Vanborren, 2009. "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers 14, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.
• Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
  • Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
  • Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers CEB 08-037.RS, ULB -- Universite Libre de Bruxelles.
  • Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2009. "International Taxation and Multinational Firm Location Decisions," Taxation Papers 16, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.
  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2009. "International taxation and multinational firm location decisions," European Economy - Economic Papers 2008 - 2015 356, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series 2503, CESifo.
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• Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
• Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
• Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2009. "Taxes in Europe Database," Taxes in Europe Database 0001, Directorate General Taxation and Customs Union, European Commission, revised Jun 2020.
• European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
• Eva Sopková, 2009. "Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 2(2), pages 87-94, December.
• Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
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• Auriol, Emmanuelle & Warlters, Michael, 2012. "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
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• Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series 2674, CESifo.
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• Alessandro Fedele & Paolo M. Panteghini & Sergio Vergalli, 2011. "Optimal Investment and Financial Strategies under Tax‐Rate Uncertainty," German Economic Review, Verein für Socialpolitik, vol. 12(4), pages 438-468, November.
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  • Alessandro Fedele & Paolo Panteghini & Sergio Vergalli, 2010. "Optimal Investment and Financial Strategies under Tax Rate Uncertainty," CESifo Working Paper Series 3017, CESifo.
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• Peter C. Dawson & Stephen M. Miller, 2009. "Optimal Negotiated Transfer Pricing and Its Implications for International Transfer Pricing of Intangibles," Working papers 2009-06, University of Connecticut, Department of Economics, revised Dec 2010.
• Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, vol. 33(1), pages 91-107, June.
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  • Baghana, Rufin & Mohnen, Pierre, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Quebec," MERIT Working Papers 2009-001, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Pierre Mohnen & Boris Lokshin, 2009. "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers 2009s-11, CIRANO.
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• Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
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• Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009 2009-05, Department of Economics, University of St. Gallen.
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• Michael P. Devereux & Christian Keuschnigg, 2009. "The Distorting Arm’s Length Principle," Working Papers 0910, Oxford University Centre for Business Taxation.
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• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics, Canadian Economics Association, vol. 42(1), pages 206-225, February.
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• Hrvoje Šimoviæ, 2009. "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.
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• Hrvoje Šimoviæ, 2009. "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.
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• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
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• Nadja Dwenger, 2009. "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin 924, DIW Berlin, German Institute for Economic Research.
  • Dwenger, Nadja, 2009. "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research 93, arqus - Arbeitskreis Quantitative Steuerlehre.
• Kramer, Frank, 2009. "Symmetric cash flow-taxation and cross-border investments," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2009-03, University of Bayreuth, Chair of Finance and Banking.
• Christian Bellak & Markus Leibrecht, 2010. "Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 350-383, December.
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• Homburg, Stefan, 2009. "AWD - ein deutscher Anwendungsfall für Marks & Spencer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 350-353.
• Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
• Holger Görg & Aoife Hanley & Eric Strobl, 2016. "Creating Backward Linkages from Multinationals: Is there a Role for Financial Incentives?," World Scientific Book Chapters, in: MULTINATIONAL ENTERPRISES AND HOST COUNTRY DEVELOPMENT, chapter 14, pages 261-275, World Scientific Publishing Co. Pte. Ltd..
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• Görlitz, Katja, 2010. "The effect of subsidizing continuous training investments -- Evidence from German establishment data," Labour Economics, Elsevier, vol. 17(5), pages 789-798, October.
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• Ruta, Michael & Brou, Daniel & Campanella, Edoardo, 2009. "The value of domestic subsidy rules in trade agreements," WTO Staff Working Papers ERSD-2009-12, World Trade Organization (WTO), Economic Research and Statistics Division.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Oestreicher, Andreas & Reister, Timo & Spengel, Christoph, 2009. "Common corporate tax base (CCTB) and effective tax burdens in the EU member states," ZEW Discussion Papers 09-026, ZEW - Leibniz Centre for European Economic Research.
• Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.
• Osterloh, Steffen & Debus, Marc, 2009. "Partisan politics in corporate tax competition," ZEW Discussion Papers 09-078, ZEW - Leibniz Centre for European Economic Research.
• Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009. "Taxing Capital? Not a Bad Idea after All!," American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
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  • Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
• Stephen F. Hamilton, 2009. "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, vol. 99(1), pages 458-471, March.
• Antonio M. Bento & Lawrence H. Goulder & Mark R. Jacobsen & Roger H. von Haefen, 2009. "Distributional and Efficiency Impacts of Increased US Gasoline Taxes," American Economic Review, American Economic Association, vol. 99(3), pages 667-699, June.
  • Bento, Antonio M. & Goulder, Lawrence H. & Jacobsen, Mark R. & von Haefen, Roger H., 2007. "Distributional and Efficiency Impacts of Increased U.S. Gasoline Taxes," Working Papers 127021, Cornell University, Department of Applied Economics and Management.
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  • Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
  • Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
• Robin Boadway & Motohiro Sato, 2009. "Optimal Tax Design and Enforcement with an Informal Sector," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 1-27, February.
  • Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design And Enforcement With An Informal Sector," Working Paper 1168, Economics Department, Queen's University.
• Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.
• Shanjun Li & Christopher Timmins & Roger H. von Haefen, 2009. "How Do Gasoline Prices Affect Fleet Fuel Economy?," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 113-137, August.
  • Shanjun Li & Roger von Haefen & Christopher Timmins, 2008. "How Do Gasoline Prices Affect Fleet Fuel Economy?," NBER Working Papers 14450, National Bureau of Economic Research, Inc.
• Glenn Ellison & Sara Fisher Ellison, 2009. "Tax Sensitivity and Home State Preferences in Internet Purchasing," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 53-71, August.
• Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-170, March.
• Michael Broer, 2009. "Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(3), pages 391-413.
• Robin Boadway & Michael Keen, 2009. "Theoretical Perspectives on Resource Tax Design," Working Papers 1206, Queen's University, Department of Economics.
  • Boadway, Robin & Keen, Michael, 2009. "Theoretical Perspectives on Resource Tax Design," Queen's Economics Department Working Papers 273692, Queen's University - Department of Economics.
• Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
  • Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
• Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 171-191, June.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2009. "Public Policies and FDI Location: Differences between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0910, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College 434, Hunter College Department of Economics.
  • Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2010. "Public Policies and FDI Location: Differences Between Developing and Developed Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Enzo Mignarri, 2009. "The amendments to the taxation of financial instruments," BANCARIA, Bancaria Editrice, vol. 9, pages 59-64, September.
• Rainald Borck & Hyun‐Ju Koh & Michael Pflüger, 2012. "Inefficient Lock‐In And Subsidy Competition," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(4), pages 1179-1204, November.
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient Lock-in and Subsidy Competition," CESifo Working Paper Series 2592, CESifo.
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient lock-in and subsidy competition," Working Papers 070, Bavarian Graduate Program in Economics (BGPE).
• Hyun-Ju Koh & Ferdinand Mittermaier, 2009. "The winner gives it all: Unions, tax competition and offshoring," Working Papers 079, Bavarian Graduate Program in Economics (BGPE).
• Césaire Meh & Yaz Terajima, 2009. "Uninsurable investment risks and capital income taxation," Annals of Finance, Springer, vol. 5(3), pages 521-541, June.
  • Césaire Meh & Yaz Terajima, 2009. "Uninsurable Investment Risks and Capital Income Taxation," Staff Working Papers 09-3, Bank of Canada.
• Richard T. Gretz & Jannett Highfill & Robert C. Scott, 2009. "Strategic Research And Development Policy: Societal Objectives And The Corporate Welfare Argument," Contemporary Economic Policy, Western Economic Association International, vol. 27(1), pages 28-45, January.
• Harry P. Huizinga & Johannes Voget, 2009. "International Taxation and the Direction and Volume of Cross‐Border M&As," Journal of Finance, American Finance Association, vol. 64(3), pages 1217-1249, June.
  • Huizinga, Harry & Voget, Johannes, 2006. "International Taxation and the Direction and Volume of Cross-Border M&As," CEPR Discussion Papers 5974, C.E.P.R. Discussion Papers.
• Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
  • Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
  • Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper 6031, University Library of Munich, Germany.
  • Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers 0721, Oxford University Centre for Business Taxation.
  • Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series 833, Research Institute of Industrial Economics.
• Céline Azémar & Gregory Corcos, 2009. "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
  • Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
• Leon Bettendorf & Albert van der Horst & Ruud A. De Mooij, 2009. "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," The World Economy, Wiley Blackwell, vol. 32(9), pages 1319-1347, September.
  • Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij, 2007. "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," Tinbergen Institute Discussion Papers 07-056/2, Tinbergen Institute.
• Stefan Gruber & Luigi Marattin, 2010. "Taxation, infrastructure and endogenous trade costs in new economic geography," Papers in Regional Science, Wiley Blackwell, vol. 89(1), pages 203-222, March.
  • Gruber, Stefan & Marattin, Luigi, 2008. "Taxation, infrastructure, and endogenous trade costs in New Economic Geography," MPRA Paper 1068, University Library of Munich, Germany.
  • S. Gruber & L. Marattin, 2009. "Taxation, Infrastructure, and Endogenous Trade Costs in New Economic Geography," Working Papers 668, Dipartimento Scienze Economiche, Universita' di Bologna.
• O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
• Becker, Johannes & Fuest, Clemens, 2010. "EU regional policy and tax competition," European Economic Review, Elsevier, vol. 54(1), pages 150-161, January.
  • Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers 0902, Oxford University Centre for Business Taxation.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006. "Corporate Taxation and Multinational Activity," CESifo Working Paper Series 1773, CESifo.
  • Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Corporate Taxation and Multinational Activity," Working Papers 0904, Oxford University Centre for Business Taxation.
• Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
  • Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
  • Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2008. "Incorporation and Taxation: Theory and Firm-level Evidence," University of St. Gallen Department of Economics working paper series 2008 2008-20, Department of Economics, University of St. Gallen.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
• Christian Keuschnigg & Michael P. Devereux, 2009. "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009 2009-20, Department of Economics, University of St. Gallen.
  • Michael P. Devereux & Christian Keuschnigg, 2009. "The Distorting Arm’s Length Principle," Working Papers 0910, Oxford University Centre for Business Taxation.
  • Devereux, Michael & Keuschnigg, Christian, 2009. "The Distorting Arm's Length Principle," CEPR Discussion Papers 7375, C.E.P.R. Discussion Papers.
• Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  • Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
• Karkinsky, Tom & Riedel, Nadine, 2012. "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0931, Oxford University Centre for Business Taxation.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
• Daniel N. Shaviro, 2009. "Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules," Working Papers 0915, Oxford University Centre for Business Taxation.
• Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009 2009-05, Department of Economics, University of St. Gallen.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010. "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers 5293, Institute of Labor Economics (IZA).
• Buettner, Thiess & Wamser, Georg, 2013. "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 63-95, March.
  • Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation.
• Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
  • Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
• Giorgia Maffini & Socrates Mokkas, 2009. "Profit Shifting and Measured Productivity of Multinational Firms," Working Papers 0920, Oxford University Centre for Business Taxation.
• Matthias Dischinger & Nadine Riedel, 2009. "There's no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," CESifo Working Paper Series 2866, CESifo.
  • Matthias Dischinger & Nadine Riedel, 2009. "There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Working Papers 0923, Oxford University Centre for Business Taxation.
  • Dischinger, Matthias & Riedel, Nadine, 2009. "There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Discussion Papers in Economics 10976, University of Munich, Department of Economics.
• Giorgia Maffini, 2009. "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers 0925, Oxford University Centre for Business Taxation.
• Becker, Johannes & Fuest, Clemens, 2012. "Transfer pricing policy and the intensity of tax rate competition," Economics Letters, Elsevier, vol. 117(1), pages 146-148.
  • Johannes Becker & Clemens Fuest, 2009. "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers 0930, Oxford University Centre for Business Taxation.
• Karkinsky, Tom & Riedel, Nadine, 2012. "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0931, Oxford University Centre for Business Taxation.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
• Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU [Taxing corporate income]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 25(63), pages 537-590.
  • Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz, 2009. "Corporate tax harmonization in the EU," CPB Discussion Paper 133, CPB Netherlands Bureau for Economic Policy Analysis.
  • Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009. "Corporate tax harmonization in the EU," Working Papers 0932, Oxford University Centre for Business Taxation.
• Denis Carré & Nadine Levratto, 2009. "Politique industrielle et PME : nouvelle politique et nouveaux outils?," Revue d'économie industrielle, De Boeck Université, vol. 0(2), pages 9-30.
  • Denis Carré & Nadine Levratto, 2008. "Politique Industrielle et PME : Nouvelle Politique et Nouveaux Outils ?," EconomiX Working Papers 2008-39, University of Paris Nanterre, EconomiX.
• Michel Mignolet, 2009. "Promotion de l'investissement : quelle politique mettre en œuvre ?," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 179-186.
• Bev Dahlby & Michael Smart & Benjamin Dachis, 2009. "New Housing and the Harmonized Sales Tax: Lessons from Ontario," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 119, October.
• Alexandre Laurin, 2009. "Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 284, March.
• Duanjie Chen & Jack M. Mintz, 2009. "The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 295, September.
• Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
  • Grossmann, Volker & Strulik, Holger, 2008. "Should Continued Family Firms Face Lower Taxes Than Other Estates?," Hannover Economic Papers (HEP) dp-387, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  • Holger Strulik & Volker Grossmann, 2008. "Should Continued Family Firms Face Lower Taxes than other Estates?," CESifo Working Paper Series 2235, CESifo.
• Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers 2008-30, University of Stirling, Division of Economics.
  • Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series 2517, CESifo.
• Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
  • Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
• Michael Overesch & Johannes Rincke, 2011. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 579-602, September.
  • Michael Overesch & Johannes Rincke, 2009. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," CESifo Working Paper Series 2535, CESifo.
• Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
  • Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.
• Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
  • Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo.
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
  • Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
• Rainald Borck & Hyun‐Ju Koh & Michael Pflüger, 2012. "Inefficient Lock‐In And Subsidy Competition," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(4), pages 1179-1204, November.
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient lock-in and subsidy competition," Working Papers 070, Bavarian Graduate Program in Economics (BGPE).
  • Rainald Borck & Hyun-Ju Koh & Michael Pflüger, 2009. "Inefficient Lock-in and Subsidy Competition," CESifo Working Paper Series 2592, CESifo.
• Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder, 2012. "The taxation of passive foreign investment: lessons from German experience," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1504-1528, November.
  • Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "The Taxation of Passive Foreign Investment - Lessons from German Experience," CESifo Working Paper Series 2624, CESifo.
• Thor Olav Thoresen, 2009. "Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague," CESifo Working Paper Series 2633, CESifo.
• Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  • Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
• Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
  • Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series 2674, CESifo.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2008. "Incorporation and Taxation: Theory and Firm-level Evidence," University of St. Gallen Department of Economics working paper series 2008 2008-20, Department of Economics, University of St. Gallen.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
• Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  • Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009. "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers 9, VATT Institute for Economic Research.
• Aronsson, Thomas & Koskela, Erkki, 2009. "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," Umeå Economic Studies 784, Umeå University, Department of Economics.
  • Thomas Aronsson & Erkki Koskela, 2009. "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," CESifo Working Paper Series 2776, CESifo.
• Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," Volkswirtschaftliche Diskussionsbeiträge 137-09, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration," CESifo Working Paper Series 2795, CESifo.
  • Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," MAGKS Papers on Economics 200940, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Thiess Buettner & Clemens Fuest, 2010. "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(6), pages 686-698, December.
  • Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.
• Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1), pages 28-40.
  • Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
  • Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
• Matthias Dischinger & Nadine Riedel, 2009. "There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Working Papers 0923, Oxford University Centre for Business Taxation.
  • Matthias Dischinger & Nadine Riedel, 2009. "There's no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," CESifo Working Paper Series 2866, CESifo.
  • Dischinger, Matthias & Riedel, Nadine, 2009. "There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Discussion Papers in Economics 10976, University of Munich, Department of Economics.
• Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
  • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
  • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
  • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
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• Karkinsky, Tom & Riedel, Nadine, 2012. "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
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  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
  • Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
• Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
• Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," Umeå Economic Studies 799, Umeå University, Department of Economics.
  • Thomas Aronsson & Erkki Koskela, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," CESifo Working Paper Series 2886, CESifo.
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• Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
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• Hainz, Christa & Hakenes, Hendrik, 2012. "The politician and his banker — How to efficiently grant state aid," Journal of Public Economics, Elsevier, vol. 96(1), pages 218-225.
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• Sabrina Dorn, 2009. "Monte-Carlo Simulations Revised: A Reply to Arqus," ifo Working Paper Series 73, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Lorenzo Revuelto Taboada & Rafael Fernández Guerrero, 2009. "Análisis Y Resultados De Un Modelo De Evaluación, Apoyo Y Mejora De Proyectos Empresariales Impulsados Por Jóvenes Emprendedores," Estudios Gerenciales, Universidad Icesi, December.
• Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
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• Pieretti, Patrice & Zanaj, Skerdilajda, 2011. "On tax competition, public goods provision and jurisdictions' size," Journal of International Economics, Elsevier, vol. 84(1), pages 124-130, May.
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• Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
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  • Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
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• Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
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• Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
  • Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Albert van der Horst & Ruud de Mooij & Hendrik Vrijburg, 2009. "Corporate tax consolidation and enhanced cooperation in the European Union," CPB Discussion Paper 132, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010. "Corporate Tax Consolidation and Enhanced Cooperation in the European Union," Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 453-479, December.
  • Leon Bettendorf & Albert van der Horst & Ruud de Mooij & Hendrik Vrijburg, 2009. "Corporate tax consolidation and enhanced cooperation in the European Union," CPB Discussion Paper 132.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  • Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
• Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU [Taxing corporate income]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 25(63), pages 537-590.
  • Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009. "Corporate tax harmonization in the EU," Working Papers 0932, Oxford University Centre for Business Taxation.
  • Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz, 2009. "Corporate tax harmonization in the EU," CPB Discussion Paper 133, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU [Taxing corporate income]," Economic Policy, CEPR;CES;MSH, vol. 25(63), pages 537-590.
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• Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
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• Christian Keuschnigg & Michael P. Devereux, 2009. "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009 2009-20, Department of Economics, University of St. Gallen.
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• Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009 2009-05, Department of Economics, University of St. Gallen.
  • Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
  • Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.
• S. Quantin & S. Raspiller & S. Serravalle, 2009. "Intrafirm trade, taxation and transfer pricing: evidence from French data," Documents de Travail de la DESE - Working Papers of the DESE g2009-07, Institut National de la Statistique et des Etudes Economiques, DESE.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2009. "The Effects of Fiscal Incentives for R & D in Spain," DEE - Working Papers. Business Economics. WB wb092302, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
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  • Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
• Dwenger, Nadja, 2009. "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research 93, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Nadja Dwenger, 2009. "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin 924, DIW Berlin, German Institute for Economic Research.
• Stefan Bach & Hermann Buslei, 2009. "The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany," Discussion Papers of DIW Berlin 950, DIW Berlin, German Institute for Economic Research.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2009. "The Incentives for Tax Planning," Research Papers 2032, Stanford University, Graduate School of Business.
• Hodler, Roland, 2009. "Industrial policy in an imperfect world," Journal of Development Economics, Elsevier, vol. 90(1), pages 85-93, September.
  • Hodler, Roland, 2006. "Industrial Policy in an Imperfect World," Proceedings of the German Development Economics Conference, Berlin 2006 13, Verein für Socialpolitik, Research Committee Development Economics.
• Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing and optimal nonlinear taxation: A note," Economics Letters, Elsevier, vol. 102(2), pages 135-137, February.
  • Aronsson, Thomas & Koskela, Erkki, 2008. "Outsourcing and Optimal Nonlinear Taxation: A Note," Umeå Economic Studies 737, Umeå University, Department of Economics.
  • Thomas Aronsson & Erkki Koskela, 2008. "Outsourcing and Optimal Nonlinear Taxation: A Note," CESifo Working Paper Series 2269, CESifo.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2009. "Taxation and capital structure choice--Evidence from a panel of German multinationals," Economics Letters, Elsevier, vol. 105(3), pages 309-311, December.
  • Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006. "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers 06-067, ZEW - Leibniz Centre for European Economic Research.
  • Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series 1841, CESifo.
• Martin, Xiumin & Novack, Garth & Pereira, Raynolde, 2009. "Firms’ share price reactions to The American Jobs Creation Act," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 141-151.
• Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
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• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
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• Dharmapala, Dhammika & Hines Jr., James R., 2009. "Which countries become tax havens?," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1058-1068, October.
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• Görg, Holger & Molana, Hassan & Montagna, Catia, 2009. "Foreign direct investment, tax competition and social expenditure," International Review of Economics & Finance, Elsevier, vol. 18(1), pages 31-37, January.
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  • Holger Görg, & Hassan Molana, & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers 07/03, University of Nottingham, GEP.
• Dean Baker & Matthew Sherman, 2009. "Investment Bank Welfare? The Implicit Bank Subsidies in the Primary Dealer Credit Facility (PDCF) and the Term Securities Lending Facility (TSLF) Created by the Federal Reserve Board," CEPR Reports and Issue Briefs 2009-09, Center for Economic and Policy Research (CEPR).
• Dean Baker, 2009. "Pay for Play? Tax Credits for Paid Time Off," CEPR Reports and Issue Briefs 2009-13, Center for Economic and Policy Research (CEPR).
• Dean Baker & Rivka Deutsch, 2009. "The State and Local Drag on the Stimulus," CEPR Reports and Issue Briefs 2009-17, Center for Economic and Policy Research (CEPR).
• Matthew Sherman, 2009. "The Alphabet Soup Explained: An Analysis of the Special Lending Facilities at the Federal Reserve," CEPR Reports and Issue Briefs 2009-24, Center for Economic and Policy Research (CEPR).
• Matt Sherman & Nathan Lane, 2009. "Cut Loose: State and Local Layoffs of Public Employees in the Current Recession," CEPR Reports and Issue Briefs 2009-32, Center for Economic and Policy Research (CEPR).
• Matt Sherman, 2009. "More Budget Belt-Tightening Means More Job Losses for States," CEPR Reports and Issue Briefs 2009-34, Center for Economic and Policy Research (CEPR).
• Dean Baker & Travis McArthur, 2009. "The Value of the “Too Big to Fail” Big Bank Subsidy," CEPR Reports and Issue Briefs 2009-36, Center for Economic and Policy Research (CEPR).
• Dean Baker, 2009. "Job Sharing: Tax Credits to Prevent Layoffs and Stimulate Employment," CEPR Reports and Issue Briefs 2009-39, Center for Economic and Policy Research (CEPR).
• Escalante Fernández, José Juan & López Cardoza, Mónica Isabel, 2009. "La subasta de activos financieros como estrategia para la reducción del costo de rescates bancarios originados por las crisis financieras," Entelequia. Revista Interdisciplinar, Entelequia y Servicios Académicos Intercontinentales SL, issue 9, pages 1-36, Spring.
• Conefrey, Thomas & Fitz Gerald, John D., 2011. "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, vol. 28(3), pages 991-999, May.
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• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
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• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
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  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
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• Augusta Badriotti, 2009. "L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa?," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(1-2), pages 5-26.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2009. "La riforma italiana della tassazione delle imprese e i suoi effetti sulle decisioni di investimento," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(3-4), pages 91-113.
• Angelo Castaldo & Gianpaolo Crudo, 2009. "Corporate governance e sistema fiscale: discriminazione tra azionisti," STUDI ECONOMICI, FrancoAngeli Editore, vol. 0(98), pages 23-57.
• Martin Gregor & Dalibor Roháč, 2009. "The Optimal State Aid Control: No Control," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 3(1), pages 093-113, March.
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• Tomáš Havránek, 2009. "Subsidy Competition for FDI: Fierce or Weak?," Working Papers IES 2009/07, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Feb 2009.
• Martin Gregor & Dalibor Roháč, 2009. "The Optimal State Aid Control: No Control," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 3(1), pages 093-113, March.
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• Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
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• Chirinko, Robert S. & Wilsom, Daniel J., 2010. "Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
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  • Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo.
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
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  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
• R. Alison Felix & James R. Hines, Jr., 2009. "Corporate Taxes and Union Wages in the United States," NBER Working Papers 15263, National Bureau of Economic Research, Inc.
  • Alison Felix & James R. Hines, 2009. "Corporate taxes and union wages in the United States," Regional Research Working Paper RRWP 09-02, Federal Reserve Bank of Kansas City.
• Allen Huang & Benjamin Liu, 2009. "The Goods and Services Tax (GST) and Bank Mortgage Costs: Empirical Evidence," Discussion Papers in Finance finance:200914, Griffith University, Department of Accounting, Finance and Economics.
• Allen Huang & Benjamin Liu, 2009. "The Goods and Services Tax (GST) and Non-Bank Lender Mortgage Costs: Empirical Evidence," Discussion Papers in Finance finance:200915, Griffith University, Department of Accounting, Finance and Economics.
• Andrew Kato & Sumner La Croix & James Mak, 2009. "Small State, Giant Tax Credits: Hawaii’s Leap into High Technology Development," Working Papers 200914, University of Hawaii at Manoa, Department of Economics.
• Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
  • Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
  • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
  • N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
  • N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
  • Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
• Andrea Asoni & Tino Sanandaji, 2014. "Taxation and the quality of entrepreneurship," Journal of Economics, Springer, vol. 113(2), pages 101-123, October.
  • Asoni, Andrea & Sanandaji, Tino, 2009. "Taxation and the Quality of Entrepreneurship," Working Paper Series 813, Research Institute of Industrial Economics, revised 30 Oct 2013.
• Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
  • Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
• Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
• Biørn, Erik, 2009. "Capital Decay and Tax Distortions: How to Abandon Exponential Decay and Benefit from It," Memorandum 27/2009, Oslo University, Department of Economics.
• Thomas Aronsson & Erkki Koskela, 2009. "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," CESifo Working Paper Series 2776, CESifo.
  • Aronsson, Thomas & Koskela, Erkki, 2009. "Optimal Income Taxation, Outsourcing and Policy Cooperation in a Dynamic Economy," Umeå Economic Studies 784, Umeå University, Department of Economics.
• Thomas Aronsson & Erkki Koskela, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," CESifo Working Paper Series 2886, CESifo.
  • Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," Umeå Economic Studies 799, Umeå University, Department of Economics.
  • Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," IZA Discussion Papers 4662, Institute of Labor Economics (IZA).
• Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
• Onder, Ali Sina & Schlunk, Herwig, 2009. "Elderly Migration, State Taxes, and What They Reveal," Working Paper Series, Center for Fiscal Studies 2009:12, Uppsala University, Department of Economics.
• Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
• Wolfgang Eggert & Jun-Ichi Itaya, 2014. "Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(5), pages 796-823, October.
  • Eggert, Wolfgang & Itaya, Jun-ichi, 2009. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," Discussion paper series. A 214, Graduate School of Economics and Business Administration, Hokkaido University.
  • Wolfgang Eggert & Jun-ichi Itaya, 2011. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," CESifo Working Paper Series 3437, CESifo.
• N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
  • N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
  • Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
  • N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  • Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
  • Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
• Chia-Hui Huang & Chih-Hai Yang, 2009. "Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan," Global COE Hi-Stat Discussion Paper Series gd09-102, Institute of Economic Research, Hitotsubashi University.
• Russell Thomson, 2010. "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, vol. 86(273), pages 260-280, June.
  • Russell Thomson, 2009. "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series wp2009n10, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Osiris J. Parcero, 2009. "Optimal country's policy towards multinationals when local regions can choose between firm-specific and non-firm-specific policies," Working Papers 2009/34, Institut d'Economia de Barcelona (IEB).
• Mohnen, Pierre & Lokshin, Boris, 2009. "What does it take for an R&D tax incentive policy to be effective?," MERIT Working Papers 014, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Pierre Mohnen & Boris Lokshin, 2009. "What does it take for and R&D tax incentive policy to be effective?," Working Papers 2009/9, Institut d'Economia de Barcelona (IEB).
  • Pierre Mohnen & Boris Lokshin, 2009. "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers 2009s-11, CIRANO.
• Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
  • Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
• Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo Group Munich.
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
  • Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
• Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  • Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
  • Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
• Osiris J. Parcero, 2009. "Optimal country's policy towards multinationals when local regions can choose between firm-specific and non-firm-specific policies," Working Papers 2009/34, Institut d'Economia de Barcelona (IEB).
• Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo.
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers 2009/37, Institut d'Economia de Barcelona (IEB).
  • Haupt, Alexander & Krieger, Tim, 2013. "The role of mobility in tax and subsidy competition," Discussion Paper Series 2013-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
  • Alexander Haupt & Tim Krieger, 2009. "The role of mobility in tax and subsidy competition," Working Papers CIE 21, Paderborn University, CIE Center for International Economics.
• Mohnen, Pierre & Lokshin, Boris, 2009. "What does it take for an R&D tax incentive policy to be effective?," MERIT Working Papers 2009-014, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Pierre Mohnen & Boris Lokshin, 2009. "What does it take for and R&D tax incentive policy to be effective?," Working Papers 2009/9, Institut d'Economia de Barcelona (IEB).
  • Pierre Mohnen & Boris Lokshin, 2009. "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers 2009s-11, CIRANO.
• Toshihiko Mukoyama, 2009. "On the Establishment Dynamics in the United States and Japan," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 27(1), pages 53-74, November.
  • Toshihiko Mukoyama, 2009. "On the Establishment Dynamics in the United States and Japan," IMES Discussion Paper Series 09-E-16, Institute for Monetary and Economic Studies, Bank of Japan.
• Toshihiko Mukoyama, 2009. "On the Establishment Dynamics in the United States and Japan," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 27(1), pages 53-74, November.
  • Toshihiko Mukoyama, 2009. "On the Establishment Dynamics in the United States and Japan," IMES Discussion Paper Series 09-E-16, Institute for Monetary and Economic Studies, Bank of Japan.
• Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
  • Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 09/136, International Monetary Fund.
  • A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
• Alexander Klemm, 2010. "Causes, benefits, and risks of business tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 315-336, June.
  • Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 09/21, International Monetary Fund.
• Alexander Klemm, 2010. "Causes, benefits, and risks of business tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 315-336, June.
  • Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
• Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
  • Mr. Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 2009/136, International Monetary Fund.
  • A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
• Jost, Sven P., 2009. "Transfer Pricing Risk Awareness of Multinational Corporations: Evidence from a Global Survey," Working Papers in Economics 2009-6, University of Salzburg, revised 07 Dec 2009.
  • Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, Universität Innsbruck.
• Rodrigo Cerda; Diego Saravia. & Diego Saravia., 2009. "Corporate tax, firm destruction and capital stock accumulation: Evidence from Chilean plants," Documentos de Trabajo 364, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Thomas Aronsson & Erkki Koskela, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," CESifo Working Paper Series 2481, CESifo.
  • Aronsson, Thomas & Koskela, Erkki, 2009. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," IZA Discussion Papers 4196, Institute of Labor Economics (IZA).
  • Aronsson, Thomas & Koskela, Erkki, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," Umeå Economic Studies 759, Umeå University, Department of Economics.
• Pflüger, Michael & Suedekum, Jens, 2013. "Subsidizing firm entry in open economies," Journal of Public Economics, Elsevier, vol. 97(C), pages 258-271.
  • Pflüger, Michael P. & Suedekum, Jens, 2009. "Subsidizing Firm Entry in Open Economies," IZA Discussion Papers 4384, Institute of Labor Economics (IZA).
• Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," Umeå Economic Studies 799, Umeå University, Department of Economics.
  • Aronsson, Thomas & Koskela, Erkki, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," IZA Discussion Papers 4662, Institute of Labor Economics (IZA).
  • Thomas Aronsson & Erkki Koskela, 2009. "Outsourcing, Public Input Provision and Policy Cooperation," CESifo Working Paper Series 2886, CESifo.
• Horst Feldmann, 2009. "Government size and unemployment:evidence from developing countries," Journal of Developing Areas, Tennessee State University, College of Business, vol. 43(1), pages 315-330, September.
• Xiuyun Cai, 2009. "Choice of the Path of Fiscal and Monetary Policy Coordination in China," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, vol. 5(3), pages 211-224, September.
• Césaire Meh & Yaz Terajima, 2009. "Uninsurable investment risks and capital income taxation," Annals of Finance, Springer, vol. 5(3), pages 521-541, June.
  • Césaire Meh & Yaz Terajima, 2009. "Uninsurable Investment Risks and Capital Income Taxation," Staff Working Papers 09-3, Bank of Canada.
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
• Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
  • Alfons J. Weichenrieder & Alfons Weichenrieder, 2007. "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series 2043, CESifo.
• Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
• Charles McLure, 2009. "Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 395-414, June.
• Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
  • Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
• Eren Inci, 2009. "R&D tax incentives: a reappraisal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 797-821, December.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Bilateral effective tax rates and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 822-849, December.
  • Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Firm-specific forward-looking effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 850-870, December.
  • Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Firm-specific Forward-looking Effective Tax Rates," Working Papers 0811, Oxford University Centre for Business Taxation.
• Andrew Toole & Calum Turvey, 2009. "How does initial public financing influence private incentives for follow-on investment in early-stage technologies?," The Journal of Technology Transfer, Springer, vol. 34(1), pages 43-58, February.
• Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D tax incentives in small and large enterprises in Québec," Small Business Economics, Springer, vol. 33(1), pages 91-107, June.
  • Baghana, Rufin & Mohnen, Pierre, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Quebec," MERIT Working Papers 2009-001, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Québec," CIRANO Working Papers 2009s-01, CIRANO.
• Holger Görg & Aoife Hanley & Eric Strobl, 2009. "Creating backward linkages from multinationals: Is there a role for financial incentives?," Kiel Working Papers 1554, Kiel Institute for the World Economy.
• Peter Birch Sørensen, 2009. "The Theory of Optimal Taxation: New Developments and Policy Relevance," EPRU Working Paper Series 2009-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Sigitas Karpavicius, 2009. "The Effects of Fiscal Instruments on the Economy of Lithuania," Bank of Lithuania Working Paper Series 4, Bank of Lithuania.
• David Joulfaian, 2009. "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 6(2), pages 227-244, December.

2008

• Christopher L. House & Matthew D. Shapiro, 2008. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, vol. 98(3), pages 737-768, June.
  • Christopher House & Matthew D. Shapiro, 2006. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," NBER Working Papers 12514, National Bureau of Economic Research, Inc.
• Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography 122247000000001833, UCLA Department of Economics.
  • Engel, Eduardo M.R.A. & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Center Discussion Papers 6390, Yale University, Economic Growth Center.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers 1636, Cowles Foundation for Research in Economics, Yale University.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Working Papers 960, Economic Growth Center, Yale University.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
  • Engel, Eduardo & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Working Papers 34, Yale University, Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers 13742, National Bureau of Economic Research, Inc.
• Marius Mitrache & Mirela Ganea, 2008. "Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 61-70, November.
• Barbara ERMINI, 2008. "Oltre Gibrat. Capitale umano dei fondatori, endogeneita' del finanziamento pubblico e crescita delle giovani imprese hi-tech italiane," Working Papers 322, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
• Ana Paula M. Avellar & Patrick Franco Alves, 2008. "Avaliação de Impacto de Programas de Incentivos Fiscais à Inovação - Um Estudo sobre os Efeitos do PDTI no Brasil," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 9(1), pages 143-164.
  • Ana Paula M. Avellar & Patrick Franco Alves, 2006. "Avaliação De Impacto De Programas De Incentivos Fiscais À Inovação – Um Estudo Sobre Os Efeitos Do Pdti No Brasil," Anais do XXXIV Encontro Nacional de Economia [Proceedings of the 34th Brazilian Economics Meeting] 101, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
• Marko Thomas Scholz & Daniel Zöller, 2008. "Gemeindesteuern der Zinsbereinigten Gewinnsteuer," Working Papers 0478, University of Heidelberg, Department of Economics, revised Nov 2008.
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers 2008/5, Institut d'Economia de Barcelona (IEB).
  • Nestor Duch-Brown & Jose Garcia-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers in Economics 207, Universitat de Barcelona. Espai de Recerca en Economia.
  • Nestor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers XREAP2008-12, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2008.
• Andreas Haufler & Ferdinand Mittermaier, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, vol. 121(553), pages 793-818, June.
  • Haufler, Andreas & Mittermaier, Ferdinand, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Discussion Papers in Economics 3752, University of Munich, Department of Economics.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Working Papers 052, Bavarian Graduate Program in Economics (BGPE).
  • Haufler, Andreas & Mittermaier, Ferdinand, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics 20404, University of Munich, Department of Economics.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," CESifo Working Paper Series 2312, CESifo.
• Maksym Ivanyna, 2008. "Tax competition and governmental efficiency: Theory and evidence," Working Papers 059, Bavarian Graduate Program in Economics (BGPE).
• Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
  • Matthias Dischinger & Nadine Riedel, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers 060, Bavarian Graduate Program in Economics (BGPE).
• Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008. "The effect of investment tax credit: Evidence from an atypical programme in Italy," Temi di discussione (Economic working papers) 661, Bank of Italy, Economic Research and International Relations Area.
• Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 26(57), pages 12-70, December.
  • Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 26(57), pages 12-70, December.
• Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008. "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006. "Taxes and Decision Rights in Multinationals," Working Papers 07-2006, Copenhagen Business School, Department of Economics.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007. "Taxes and Decision Rights in Multinationals," Discussion Papers 2007/11, Norwegian School of Economics, Department of Business and Management Science.
  • Nielsen, Soren Bo & Schjelderup, Guttorm & Raimondos, Pascalis, 2006. "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers 5952, C.E.P.R. Discussion Papers.
• Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
  • Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book-Tax Differences," CESifo Working Paper Series 2212, CESifo.
• Fabien Candau, 2008. "Good governance, trade and agglomeration," Papers in Regional Science, Wiley Blackwell, vol. 87(4), pages 483-504, November.
  • Candau, Fabien, 2006. "Good Governance, Trade and Agglomeration," MPRA Paper 2353, University Library of Munich, Germany.
  • Fabien Candau, 2008. "Good Governance, Trade and Agglomeration," Post-Print hal-01844388, HAL.
• Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Bilateral effective tax rates and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 822-849, December.
  • Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation.
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• Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
  • Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
  • Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
• Becker, Johannes & Riedel, Nadine, 2012. "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, vol. 56(3), pages 436-450.
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• Clemens Fuest, 2008. "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 720-739, winter.
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• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers CEB 08-037.RS, ULB -- Universite Libre de Bruxelles.
  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers 0825, Oxford University Centre for Business Taxation.
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• Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
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• Ben Tomlin, 2008. "Clearing Hurdles: Key Reforms to Make Small Business More Successful," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 264, May.
• Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September.
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• Chang Nam & Doina Radulescu, 2007. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, vol. 29(1), pages 101-118, June.
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• Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
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• Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
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• Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
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• Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
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• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006. "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers 06-068, ZEW - Leibniz Centre for European Economic Research.
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• Hainz, Christa & Hakenes, Hendrik, 2007. "The Politician and his Banker," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 222, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
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• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
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• Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
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• Andreas Haufler & Ferdinand Mittermaier, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, vol. 121(553), pages 793-818, June.
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• Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
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• Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
• Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.
  • Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo.
• Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
  • Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
  • Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
• Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo.
• Alfons J. Weichenrieder & Helen Windischbauer & Alfons Weichenrieder, 2008. "Thin-Capitalization Rules and Company Responses Experience from German Legislation," CESifo Working Paper Series 2456, CESifo.
• Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
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• Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008. "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research 58, arqus - Arbeitskreis Quantitative Steuerlehre.
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• Aronsson, Thomas & Koskela, Erkki, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," Umeå Economic Studies 759, Umeå University, Department of Economics.
  • Thomas Aronsson & Erkki Koskela, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," CESifo Working Paper Series 2481, CESifo.
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• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
  • Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers CEB 08-037.RS, ULB -- Universite Libre de Bruxelles.
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• Andrea Gebauer, 2008. "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31, May.
• Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(03), pages 50-59, October.
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• Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006. "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(02), pages 46-52, July.
• Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(2), pages 46-52, July.
• Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(02), pages 30-38, January.
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  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
  • Engel, Eduardo & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Working Papers 34, Yale University, Department of Economics.
• Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 26(57), pages 12-70, December.
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• Oscar, AMERIGHI & Giuseppe, DE FEO, 2008. "Privatization and policy competition for FDI," Discussion Papers (ECON - Département des Sciences Economiques) 2008002, Université catholique de Louvain, Département des Sciences Economiques.
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• Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
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• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
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• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
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• Onji Kazuki & Vera David, 2010. "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-35, January.
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• Corchuelo, Beatriz & Martínez-Ros, Ester, 2008. "Aplicación de los incentivos fiscales a la inversión en I+D en las empresas españolas," DEE - Documentos de Trabajo. Economía de la Empresa. DB db080101, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
• AMERIGHI, Oscar & DE FEO, Giuseppe, 2008. "Privatization and policy competition for FDI," LIDAM Discussion Papers CORE 2008002, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Oscar, AMERIGHI & Giuseppe, DE FEO, 2008. "Privatization and policy competition for FDI," Discussion Papers (ECON - Département des Sciences Economiques) 2008002, Université catholique de Louvain, Département des Sciences Economiques.
• Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
  • Crabbé, Karen & VANDENBUSSCHE, Hylke, 2008. "Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe," LIDAM Discussion Papers CORE 2008081, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Vandenbussche, Hylke & Crabbé, Karen, 2009. "Are Your Firm's Taxes Set in Warsaw? Spatial Tax Competition in Europe," CEPR Discussion Papers 7159, C.E.P.R. Discussion Papers.
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• Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography 122247000000001833, UCLA Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers 1636, Cowles Foundation for Research in Economics, Yale University.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Working Papers 960, Economic Growth Center, Yale University.
  • Engel, Eduardo M.R.A. & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Center Discussion Papers 6390, Yale University, Economic Growth Center.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
  • Engel, Eduardo & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Working Papers 34, Yale University, Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers 13742, National Bureau of Economic Research, Inc.
• Stefan Bach & Frank M. Fossen, 2008. "Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(39), pages 586-590.
• Michael Broer, 2008. "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin 762, DIW Berlin, German Institute for Economic Research.
• Dwenger, Nadja, 2008. "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research 44, arqus - Arbeitskreis Quantitative Steuerlehre.
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• Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.
• Michael Broer, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin 768, DIW Berlin, German Institute for Economic Research.
• Vincent Delbecque, 2008. "Tax Competition and Foreign Direct Investment: assessing the role of market potential and trade costs in a "Footloose Capital" framework," EconomiX Working Papers 2008-18, University of Paris Nanterre, EconomiX.
• Denis Carré & Nadine Levratto, 2009. "Politique industrielle et PME : nouvelle politique et nouveaux outils?," Revue d'économie industrielle, De Boeck Université, vol. 0(2), pages 9-30.
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• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
• Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography 122247000000001833, UCLA Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
  • Engel, Eduardo M.R.A. & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Center Discussion Papers 6390, Yale University, Economic Growth Center.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers 1636, Cowles Foundation for Research in Economics, Yale University.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Working Papers 960, Economic Growth Center, Yale University.
  • Engel, Eduardo & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Working Papers 34, Yale University, Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers 13742, National Bureau of Economic Research, Inc.
• Graham, John R. & Mills, Lillian F., 2008. "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 366-388, December.
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• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
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  • Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
• Lee, Yoonsoo, 2008. "Geographic redistribution of US manufacturing and the role of state development policy," Journal of Urban Economics, Elsevier, vol. 64(2), pages 436-450, September.
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• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2008. "Creating jobs through public subsidies: An empirical analysis," Labour Economics, Elsevier, vol. 15(6), pages 1179-1199, December.
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• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008. "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 48-61, January.
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• Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
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• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
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• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
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• Branko Parac, 2008. "Treba li nam zastitna kamatac," Ekonomija Economics, Rifin d.o.o., vol. 15(2), pages 339-370.
• Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography 122247000000001833, UCLA Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Working Papers 960, Economic Growth Center, Yale University.
  • Engel, Eduardo M.R.A. & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," Center Discussion Papers 6390, Yale University, Economic Growth Center.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Cowles Foundation Discussion Papers 1636, Cowles Foundation for Research in Economics, Yale University.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
  • Engel, Eduardo & Fischer, Ronald, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Working Papers 34, Yale University, Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers 13742, National Bureau of Economic Research, Inc.
• Miguel Ángel Romeo Ibáñez & Juan Ignacio Garicano del Hoyo, 2008. "Los grupos de sociedades en el derecho tributario," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 68(02), pages 56-83.
• Clément Carbonnier, 2008. "Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence," THEMA Working Papers 2008-17, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Emmanuel Duguet, 2008. "L’effet du credit d’impôt recherche sur le financement privé de la recherche : une évaluation économétrique," Documents de recherche 08-08, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
• Barbara Ermini, 2008. "Capitale umano dei fondatori, endogeneit? del finanziamento pubblico e crescita delle giovani imprese hi-tech italiane," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2008(96), pages 73-107.
• Karel Janda, 2008. "Which Government Interventions Are Good in Alleviating Credit Market Failures?," Working Papers IES 2008/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2008.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
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• Cole, Rebel & Mehran, Hamid, 2007. "What can we learn from privately held firms about executive compensation?," MPRA Paper 4710, University Library of Munich, Germany.
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• Alessandro Santoro, 2008. "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 67(2), pages 161-184, July.
• Magda Bianco & Paolo Sestito, 2008. "Reforms In Local Public Services: Bad Design Or Badly Managed Implementation?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 67(2), pages 231-272, July.
• Esther K. Ishengoma & Robert Kappel, 2008. "Business Constraints and Growth Potential of Micro and Small Manufacturing Enterprises in Uganda," GIGA Working Paper Series 78, GIGA German Institute of Global and Area Studies.
• Fabien Candau, 2008. "Good governance, trade and agglomeration," Papers in Regional Science, Wiley Blackwell, vol. 87(4), pages 483-504, November.
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• Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
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• Brad R. Humphreys & Victor Matheson, 2008. "PILOTs and Public Policy: Steering through the Economic Ramifications," Working Papers 0832, International Association of Sports Economists;North American Association of Sports Economists.
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• Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
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• Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm, 2008. "Capital Structure and International Debt Shifting: A Comment," Discussion Papers 2008/15, Norwegian School of Economics, Department of Business and Management Science.
• Schindler, Dirk & Schjelderup, Guttorm, 2008. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," Discussion Papers 2008/19, Norwegian School of Economics, Department of Business and Management Science.
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• Angeles Marra Domínguez, 2008. "The Effects of Fiscal Incentives and Public Subsidies on Private R & D Investment," Hacienda Pública Española / Review of Public Economics, IEF, vol. 184(1), pages 35-66, April.
• Mª Beatriz Corchuelo Martínez-Azúa & Ester Martínez Ros, 2008. "Application of R & D fiscal incentives in Spanish manufacturing firms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 187(4), pages 9-39, December.
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• Nestor Duch-Brown & Jose Garcia-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers in Economics 207, Universitat de Barcelona. Espai de Recerca en Economia.
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• Nestor Duch-Brown & Jose Garcia-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers in Economics 207, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers 2008/5, Institut d'Economia de Barcelona (IEB).
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• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
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• Richard J. Cebula, 2008. "Small Firm Size and Health Insurance: A Private Enterprise Perspective," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 24(Fall 2008), pages 51-77.
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• Prashanth Mahagaonkar, 2008. "Corruption and Innovation: A Grease or Sand relationship?," Jena Economics Research Papers 2008-017, Friedrich-Schiller-University Jena.
• Henry Louie & Donald Rousslang, 2008. "Host-country governance, tax treaties and US direct investment abroad," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 256-273, June.
• Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
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  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series 005, FIW.
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• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
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• Alfred Boss, 2008. "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers 1398, Kiel Institute for the World Economy.
• Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
  • Karen, CRABBE & Hylke, VANDENBUSSCHE, 2008. "Are your firm’s taxes set in Warsaw ? Spatial tax competition in Europe," Discussion Papers (ECON - Département des Sciences Economiques) 2008050, Université catholique de Louvain, Département des Sciences Economiques.
  • Vandenbussche, Hylke & Crabbé, Karen, 2009. "Are Your Firm's Taxes Set in Warsaw? Spatial Tax Competition in Europe," CEPR Discussion Papers 7159, C.E.P.R. Discussion Papers.
  • Karen Crabb? & Hylke Vandenbussche, 2008. "Are your firm's taxes set in Warsaw? Spatial tax competition in Europe," LICOS Discussion Papers 21608, LICOS - Centre for Institutions and Economic Performance, KU Leuven.
  • Crabbé, Karen & VANDENBUSSCHE, Hylke, 2008. "Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe," LIDAM Discussion Papers CORE 2008081, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Sigitas Karpavicius & Igor Vetlov, 2008. "Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications," Bank of Lithuania Working Paper Series 2, Bank of Lithuania.
• Andreas Haufler & Ferdinand Mittermaier, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Economic Journal, Royal Economic Society, vol. 121(553), pages 793-818, June.
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  • Haufler, Andreas & Mittermaier, Ferdinand, 2008. "Unionisation triggers tax incentives to attract foreign direct investment," Discussion Papers in Economics 3752, University of Munich, Department of Economics.
  • Andreas Haufler & Ferdinand Mittermaier, 2008. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," CESifo Working Paper Series 2312, CESifo.
• Matthias Dischinger & Nadine Riedel, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers 060, Bavarian Graduate Program in Economics (BGPE).
  • Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
• Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
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  • Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
• Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 5661, University of Munich, Department of Economics.
• Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.
• Rainer Niemann, 2008. "The Effects of Differential Taxation on Managerial Effort and Risk Taking," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 273-310, September.
• John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
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• John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 193(2), pages 109-130, June.
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• Christa Hainz & Hendrik Hakenes, 2007. "The Politician and his Banker," CESifo Working Paper Series 2153, CESifo.
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  • Hainz, Christa & Hakenes, Hendrik, 2007. "The Politician and his Banker," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 222, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
• K. Burggraeve & Ph. Jeanfils & K. Van Cauter & L. Van Meensel, 2008. "Macroeconomic and fiscal impact of the risk capital allowance," Economic Review, National Bank of Belgium, issue iii, pages 7-47, September.
• Susan J. Guthrie & Hines, James R. Jr., 2011. "U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 731-751, June.
  • Susan J. Guthrie & James R. Hines Jr., 2008. "US Defense Contracts during the Tax Expenditure Battles of the 1980s," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
  • Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
• Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts under Threat of Expropriation," Levine's Bibliography 122247000000001833, UCLA Department of Economics.
  • Eduardo Engel & Ronald Fischer, 2008. "Optimal Resource Extraction Contracts Under Threat of Expropriation," NBER Working Papers 13742, National Bureau of Economic Research, Inc.
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  • Eduardo Engel & Ronald Fischer, 2008. "Optimal resource extraction contracts under threat of expropriation," Documentos de Trabajo 244, Centro de Economía Aplicada, Universidad de Chile.
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• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
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• Michael D. Grubb & Paul Oyer, 2008. "Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking," NBER Working Papers 14062, National Bureau of Economic Research, Inc.
• Robert E. Lipsey, 2010. "Measuring The Location Of Production In A World Of Intangible Productive Assets, Fdi, And Intrafirm Trade," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(s1), pages 99-110, June.
  • Robert E. Lipsey, 2008. "Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade," NBER Working Papers 14121, National Bureau of Economic Research, Inc.
• Susan J. Guthrie & Hines, James R. Jr., 2011. "U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 731-751, June.
  • Susan J. Guthrie & James R. Hines Jr., 2008. "US Defense Contracts during the Tax Expenditure Battles of the 1980s," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
  • Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
• Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2009. "Understanding US Corporate Tax Losses," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 73-122, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc.
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• Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo.
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• Neumark, David & Kolko, Jed, 2010. "Do enterprise zones create jobs? Evidence from California's enterprise zone program," Journal of Urban Economics, Elsevier, vol. 68(1), pages 1-19, July.
  • David Neumark & Jed Kolko, 2008. "Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program," NBER Working Papers 14530, National Bureau of Economic Research, Inc.
• Åsa Johansson & Chistopher Heady & Jens Matthias Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
• Alain de Serres, 2008. "Reforming the Polish Tax System to Improve its Efficiency," OECD Economics Department Working Papers 630, OECD Publishing.
• Jens Arnold & Cyrille Schwellnus, 2008. "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset," Working Papers 2008-19, CEPII research center.
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• Randall S. Jones & Masahiko Tsutsumi, 2008. "Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth," OECD Economics Department Working Papers 650, OECD Publishing.
• Laura Vartia, 2008. "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers 656, OECD Publishing.
• Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 639-660, winter.
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• Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 680-697, winter.
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• Clemens Fuest, 2008. "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 720-739, winter.
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• Aldaba, Rafaelita M., 2006. "FDI Investment Incentive System and FDI Inflows: The Philippine Experience," Discussion Papers DP 2006-20, Philippine Institute for Development Studies.
  • Aldaba, Rafaelita M., 2008. "FDI Investment Incentive System and FDI Inflows: the Philippine Experience," Research Paper Series RPS 2007-03, Philippine Institute for Development Studies.
  • Rafaelita M. Aldaba, 2006. "FDI Investment Incentive System and FDI Inflows : The Philippine Experience," Finance Working Papers 22335, East Asian Bureau of Economic Research.
• Rodica CISTELECAN, 2008. "La Relation Entre La Taxe Sur La Valeur Ajoutee Et Le Niveau De Vie De La Population," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 21-37, December.
• Stefan Gruber & Luigi Marattin, 2010. "Taxation, infrastructure and endogenous trade costs in new economic geography," Papers in Regional Science, Wiley Blackwell, vol. 89(1), pages 203-222, March.
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• Tomáš Havránek, 2009. "The supply of foreign direct investment incentives: subsidy competition in an oligopolistic framework," Prague Economic Papers, Prague University of Economics and Business, vol. 2009(2), pages 131-155.
  • Havranek, Tomas, 2008. "The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework," MPRA Paper 10770, University Library of Munich, Germany.
• van der Hoek, M. Peter & Kong, Shuhong & Li, Zhenzi, 2008. "The dual corporate income tax in China: the impact of unification," MPRA Paper 11547, University Library of Munich, Germany, revised Aug 2008.
• Karkalakos, Sotiris & Makris, Miltiadis, 2008. "Capital Tax Competition in the European Union: Theory and Evidence from Two Natural Experiments," MPRA Paper 21437, University Library of Munich, Germany, revised 2010.
• Grady, Patrick, 2008. "The GST Cut is not so Stupid," MPRA Paper 59231, University Library of Munich, Germany.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008. "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper 78842, University Library of Munich, Germany.
• Rixen, Thomas, 2008. "The institutional design of international double taxation avoidance [Das Design der internationalen Institutionen zur Vermeidung von Doppelbesteuerung]," Discussion Papers, Research Unit: Global Governance SP IV 2008-302, WZB Berlin Social Science Center.
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• Danuše Nerudová & Petr David, 2008. "Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(4), pages 70-91.
• Jan Vlachý, 2008. "K daňové uznatelnosti nákladů z úvěrů: Analýza pomocí opčního modelu [Investigating a thin-capitalization rule: An option-based analysis]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(5), pages 656-668.
• Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano, 2008. "Firm-oriented policies, tax cheating and perverse outcomes," Discussion Papers 10_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
• Maurizio Ciaschini & Fabio Fiorillo & Rosita Pretaroli & Francesca Severini & Claudio Socci & Enzo Valentini, 2008. "Italian industrial policy: reduce or abolish Irap?," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 1, March.
• Félix Domínguez Barrero & Julio López Laborda, 2008. "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 16(3), pages 89-110, Winter.
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• Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008. "La valutazione del credito d'imposta per gli investimenti," Rivista di Politica Economica, SIPI Spa, vol. 98(4), pages 79-112, July-Augu.
• Praveen Kishore, 2008. "Indian System of Fringe Benefits Tax," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 2(4), pages 369-413, November.
• Andrew Sharpe & Jean-François Arsenault & Peter Harrison, 2008. "Investment in British Columbia: Current Realities and the Way Forward," CSLS Research Reports 2008-10, Centre for the Study of Living Standards.
• Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
  • Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
  • Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
• Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
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• Brad R. Humphreys & Victor Matheson, 2008. "PILOTs and Public Policy: Steering through the Economic Ramifications," Working Papers 0817, College of the Holy Cross, Department of Economics.
  • Brad R. Humphreys & Victor Matheson, 2008. "PILOTs and Public Policy: Steering through the Economic Ramifications," Working Papers 0832, International Association of Sports Economists;North American Association of Sports Economists.
• Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
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• Herbert J Schuetze, 2008. "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, in: Emilio Congregado (ed.), Measuring Entrepreneurship, chapter 0, pages 205-225, Springer.
• Caren Sureth & Ralf Maiterth, 2008. "The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies," Review of Managerial Science, Springer, vol. 2(2), pages 81-110, July.
• Kay Blaufus & Jochen Hundsdoerfer, 2008. "Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation," Review of Managerial Science, Springer, vol. 2(3), pages 161-181, November.
• Ulrich Schreiber & Jan Markus Mai, 2008. "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, vol. 60(1), pages 2-28, February.
• Stefan Homburg & Henriette Houben & Ralf Maiterth, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," Schmalenbach Journal of Business Research, Springer, vol. 60(1), pages 29-47, February.
• Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
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• Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers 2008-30, University of Stirling, Division of Economics.
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• Jouko Ylä-Liedenpohja, 2008. "Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth," Working Papers 0864, Tampere University, Faculty of Management and Business, Economics.
• Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
• Zew, 2008. "Effective levels of company taxation within an enlarged EU," Taxation Studies 0022, Directorate General Taxation and Customs Union, European Commission.
• Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
  • Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
• Bio Intelligence Service, 2008. "Costs and benefits related to the use of tax incentives for energy-efficient appliances," Taxation Studies 0024, Directorate General Taxation and Customs Union, European Commission.
• European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
• Johannes Van Biesebroeck, 2010. "Bidding for Investment Projects: Smart Public Policy or Corporate Welfare?," Canadian Public Policy, University of Toronto Press, vol. 36(s1), pages 31-48, April.
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• Richard M. Bird & Michael Smart, 2008. "The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience," Working Papers Series 14, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Jun 2008.
• Richard M. Bird & Michael Smart, 2008. "The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience," Working Papers Series 15, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Jun 2008.
• Vesa Kanniainen & Paolo M. Panteghini, 2013. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(2), pages 167-193, June.
  • Vesa Kanniainen & Paolo Panteghini, 2008. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," CESifo Working Paper Series 2306, CESifo.
  • Vesa Kanniainen & Paolo M. Panteghini, 2008. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," Working Papers 0803, University of Brescia, Department of Economics.
• Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
  • Francesco Menoncin & Paolo Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," CESifo Working Paper Series 2352, CESifo.
  • Francesco Menoncin & Paolo M. Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers 0806, University of Brescia, Department of Economics.
• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2008. "Creating jobs through public subsidies: An empirical analysis," Labour Economics, Elsevier, vol. 15(6), pages 1179-1199, December.
  • Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2007. "Creating Jobs Through Public Subsidies: An Empirical Analysis," IZA Discussion Papers 3168, Institute of Labor Economics (IZA).
  • Sourafel Girmaa & Holger Görg & Eric Strobl & Frank Walsh, 2008. "Creating jobs through public subsidies : an empirical analysis," Open Access publications 10197/185, School of Economics, University College Dublin.
• Lokshin, Boris & Mohnen, Pierre, 2008. "Wage effects of R&D tax incentives:Evidence from the Netherlands," MERIT Working Papers 2008-034, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
• Peter Egger & Christian Keuschnigg & Hannes Winner, 2008. "Incorporation and Taxation: Theory and Firm-level Evidence," University of St. Gallen Department of Economics working paper series 2008 2008-20, Department of Economics, University of St. Gallen.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
  • Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
• Valesca Groenert & Myrna Wooders & Ben Zissimos, 2008. "Competition over Standards and Taxes," Vanderbilt University Department of Economics Working Papers 0820, Vanderbilt University Department of Economics.
• Meuleman, Miguel & De Maeseneire, Wouter, 2012. "Do R&D subsidies affect SMEs’ access to external financing?," Research Policy, Elsevier, vol. 41(3), pages 580-591.
  • Meuleman, M. & De Maeseneire, W., 2008. "Do R&D subsidies affect SME's: access to external financing," Vlerick Leuven Gent Management School Working Paper Series 2008-12, Vlerick Leuven Gent Management School.
• C. Bellak & M. Leibrecht & R. Stehrer, 2010. "The role of public policy in closing foreign direct investment gaps: an empirical analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(1), pages 19-46, February.
  • Christian Bellak & Markus Leibrecht & Robert Stehrer, 2008. "The Role of Public Policy in Closing Foreign Direct Investment Gaps: An Empirical Analysis," wiiw Working Papers 48, The Vienna Institute for International Economic Studies, wiiw.
• C. Bellac & M. Leibrecht & Robert Stehrer, 2008. "Policies to attract Foreign Direct Investment: An industry-level analysis," FIW Research Reports series I-019, FIW.
• Nestor Duch-Brown & Jose Garcia-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers in Economics 207, Universitat de Barcelona. Espai de Recerca en Economia.
  • Nestor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers XREAP2008-12, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2008.
  • Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2008. "Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects?," Working Papers 2008/5, Institut d'Economia de Barcelona (IEB).
• Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series 0803, Faculty of Economics and Business, University of Zagreb.
• Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008. "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 33, arqus - Arbeitskreis Quantitative Steuerlehre.
• Maßbaum, Alexandra & Sureth, Caren, 2008. "The impact of thin capitalization rules on shareholder financing," arqus Discussion Papers in Quantitative Tax Research 39, arqus - Arbeitskreis Quantitative Steuerlehre.
• Nadja Dwenger, 2008. "Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data," Discussion Papers of DIW Berlin 764, DIW Berlin, German Institute for Economic Research.
  • Dwenger, Nadja, 2008. "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research 44, arqus - Arbeitskreis Quantitative Steuerlehre.
• Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jacob, Martin, 2008. "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research 49, arqus - Arbeitskreis Quantitative Steuerlehre.
• Niemann, Rainer & Sureth, Caren, 2008. "Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?," arqus Discussion Papers in Quantitative Tax Research 51, arqus - Arbeitskreis Quantitative Steuerlehre.
• Dahle, Claudia & Sureth, Caren, 2008. "Income-related minimum taxation concepts and their impact on corporate investment decisions," arqus Discussion Papers in Quantitative Tax Research 55, arqus - Arbeitskreis Quantitative Steuerlehre.
• Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo.
  • Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008. "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research 58, arqus - Arbeitskreis Quantitative Steuerlehre.
• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006. "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers 06-068, ZEW - Leibniz Centre for European Economic Research.
  • Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008. "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies 2008,03, Deutsche Bundesbank.
  • Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers 2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series 1817, CESifo.
• Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1497-1524, November.
  • Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1497-1524, November.
  • Wamser, Georg, 2008. "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies 2008,15, Deutsche Bundesbank.
• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
  • Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," Hannover Economic Papers (HEP) dp-365, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
• Homburg, Stefan, 2008. "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(1), pages 9-15.
• Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
• Ishengoma, Esther K. & Kappel, Robert, 2008. "Business Constraints and Growth Potential of Micro and Small Manufacturing Enterprises in Uganda," GIGA Working Papers 78, GIGA German Institute of Global and Area Studies.
• Schilling, Nico, 2008. "Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008," Wismar Discussion Papers 09/2008, Hochschule Wismar, Wismar Business School.
• Seißer, Goetz, 2008. "Perfecting Imperfect Competition," Economics Discussion Papers 2008-28, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred, 2008. "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers 1398, Kiel Institute for the World Economy (IfW Kiel).
• Rixen, Thomas, 2008. "The institutional Design of international double Taxation Avoidance," MPRA Paper 8322, University Library of Munich, Germany.
  • Rixen, Thomas, 2008. "The institutional design of international double taxation avoidance [Das Design der internationalen Institutionen zur Vermeidung von Doppelbesteuerung]," Discussion Papers, Research Unit: Global Governance SP IV 2008-302, WZB Berlin Social Science Center.
• Voeller, Dennis & Overesch, Michael, 2008. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers 08-020, ZEW - Leibniz Centre for European Economic Research.
• Friedrich Heinemann & Michael Overesch & Johannes Rincke, 2010. "Rate‐Cutting Tax Reforms And Corporate Tax Competition In Europe," Economics and Politics, Wiley Blackwell, vol. 22(3), pages 498-518, November.
  • Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes, 2008. "Rate Cutting Tax Reforms and Corporate Tax Competition in Europe," ZEW Discussion Papers 08-028, ZEW - Leibniz Centre for European Economic Research.
• Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
  • Osterloh, Steffen & Heinemann, Friedrich, 2008. "The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?," ZEW Discussion Papers 08-108, ZEW - Leibniz Centre for European Economic Research.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Elschner, Christina & Ernst, Christof, 2008. "The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden," ZEW Discussion Papers 08-124, ZEW - Leibniz Centre for European Economic Research.
• Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
  • Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.

2007

• Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 789-795, December.
  • Bucovetsky, Sam & Haufler, Andreas, 2006. "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics 1209, University of Munich, Department of Economics.
  • Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics 19976, University of Munich, Department of Economics.
  • Sam Bucovetsky & Andreas Haufler, 2006. "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series 1846, CESifo.
• Andreas Haufler & Ian Wooton, 2007. "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," CESifo Working Paper Series 1976, CESifo.
  • Haufler, Andreas & Wooton, Ian, 2007. "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," Discussion Papers in Economics 1399, University of Munich, Department of Economics.
• Dischinger, Matthias, 2007. "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics.
• Mittermaier, Ferdinand, 2007. "Subsidy Competition and the Role of Firm Ownership," Discussion Papers in Economics 2031, University of Munich, Department of Economics.
• Andreas Knabe & Ronnie Schöb, 2013. "Subsidizing extra jobs: promoting employment by taming the unions," Oxford Economic Papers, Oxford University Press, vol. 65(4), pages 807-831, October.
  • Andreas Knabe & Ronnie Schöb, 2007. "Subsidizing Extra Jobs: Promoting Employment by Taming the Unions," CESifo Working Paper Series 2130, CESifo.
  • Andreas Knabe & Ronnie Schöb, 2007. "Subsidizing Extra Jobs: Promoting Employment by Taming the Unions," FEMM Working Papers 07020, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
• Amin Mawani, 2007. "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 77-96, March-Jun.
• Luis H. R. Alvarez & Erkki Koskela, 2007. "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 46-53, March.
• Keiichi Kubota & Hitoshi Takehara, 2007. "Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(2), pages 163-185, June.
• John W. Diamond & George R. Zodrow, 2007. "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 374-395, September.
• Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
  • Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
• Fabienne Verduyn & David Vivet, 2007. "Trend in the financial structure and results of firms in 2006," Economic Review, National Bank of Belgium, issue iii, pages 43-60, December.
• K. Van Cauter & L. Van Meensel, 2007. "Recent trends in corporate income tax," Economic Review, National Bank of Belgium, issue i, pages 61-75, June.
• Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc.
• Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
  • James Poterba & Nirupama Rao & Jeri Seidman, 2007. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers 12923, National Bureau of Economic Research, Inc.
• Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
  • Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers 13132, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & Dhammika Dharmapala, 2008. "Taxes, Institutions and Foreign Diversification Opportunities," Working Papers 0828, Oxford University Centre for Business Taxation.
• George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2007. "Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?," NBER Working Papers 13601, National Bureau of Economic Research, Inc.
• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008. "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 48-61, January.
  • David Backus & Espen Henriksen & Kjetil Storesletten, 2007. "Taxes and the Global Allocation of Capital," NBER Working Papers 13624, National Bureau of Economic Research, Inc.
• Graham, John R. & Mills, Lillian F., 2008. "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 366-388, December.
  • John R. Graham & Lillian F. Mills, 2007. "Using Tax Return Data to Simulate Corporate Marginal Tax Rates," NBER Working Papers 13709, National Bureau of Economic Research, Inc.
• R. Alton Gilbert & David C. Wheelock, 2007. "Measuring commercial bank profitability: proceed with caution," Review, Federal Reserve Bank of St. Louis, vol. 89(Nov), pages 515-532.
  • R. Alton Gilbert & David C. Wheelock, 2007. "Measuring Commercial Bank Profitability: Proceed With Caution," NFI Working Papers 2007-WP-22, Indiana State University, Scott College of Business, Networks Financial Institute.
• Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 789-795, December.
  • Bucovetsky, Sam & Haufler, Andreas, 2006. "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics 1209, University of Munich, Department of Economics.
  • Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics 19976, University of Munich, Department of Economics.
  • Sam Bucovetsky & Andreas Haufler, 2006. "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series 1846, CESifo.
• Ronald B. Davies & Carsten Eckel, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
  • Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
• Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry:The Case of Heterogeneous Fixed Costs," The Institute for International Integration Studies Discussion Paper Series iiisdp213, IIIS.
  • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs," University of Oregon Economics Department Working Papers 2007-7, University of Oregon Economics Department.
• Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
  • Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo.
  • Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc.
• Peter Birch Sørensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 172-228, June.
• Alexander Klemm, 2007. "Allowances for Corporate Equity in Practice," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 229-262, June.
  • Mr. Alexander D Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 2006/259, International Monetary Fund.
• Harry Garretsen & Jolanda Peeters, 2007. "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 263-293, June.
• Doina Maria Radulescu & Michael Stimmelmayr, 2007. "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 294-328, June.
• Jens Brøchner & Jesper Jensen & Patrik Svensson & Peter Birch Sørensen, 2007. "The Dilemmas of Tax Coordination in the Enlarged European Union -super-1," CESifo Economic Studies, CESifo Group, vol. 53(4), pages 561-595, December.
• M. Ziliotti & D. Benedetti, 2007. "Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano," Economics Department Working Papers 2007-EP02, Department of Economics, Parma University (Italy).
• Raghbendra Jha, 2007. "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers 2007-01, The Australian National University, Australia South Asia Research Centre.
• Petersen, Hans-Georg, 2007. "Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-1, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
• Khokrishvili, Elguja, 2007. "Das georgische Steuersystem im Transformationsprozess," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-4, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
• Villani, Salvatore, 2007. "Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA [The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Re," MPRA Paper 30024, University Library of Munich, Germany, revised Jan 2008.
• Filoso, Valerio, 2007. "The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective," MPRA Paper 4183, University Library of Munich, Germany.
• Cole, Rebel & Mehran, Hamid, 2007. "What can we learn from privately held firms about executive compensation?," MPRA Paper 4710, University Library of Munich, Germany.
  • Rebel A. Cole & Hamid Mehran, 2008. "What can we learn from privately held firms about executive compensation?," Staff Reports 314, Federal Reserve Bank of New York.
  • Cole, Rebel & Mehran, Hamid, 2010. "What can we learn from privately held firms about executive compensation?," MPRA Paper 24668, University Library of Munich, Germany.
• Cebula, Richard, 2007. "Small Firm Size and Health Insurance: A Private Enterprise Perspective," MPRA Paper 50939, University Library of Munich, Germany, revised 10 Apr 2007.
• Diagne, Youssoupha S & Diop, Mouhamadou M, 2007. "Quelles solutions à la hausse continue de la facture publique pétrolière : maintien des appuis à la consommation ou libre fixation des prix par le marché ? [Impact of energy subsidies withdrawal on," MPRA Paper 54807, University Library of Munich, Germany.
• Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
  • Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers 0721, Oxford University Centre for Business Taxation.
  • Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper 6031, University Library of Munich, Germany.
  • Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series 833, Research Institute of Industrial Economics.
• Lenka Láchová, 2007. "Standing of Property Taxation in the Czech Republic [Postavení majetkových daní v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 34-47.
• Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis, 2007. "State Aid Policies and Underground Activities," Discussion Papers 4_2007, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
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• Møen, Jarle, 2007. "Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy," Discussion Papers 1097, The Research Institute of the Finnish Economy.
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• Harry Grubert & Rosanne Altshuler, 2007. "Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income," Departmental Working Papers 200626, Rutgers University, Department of Economics.
• Claudio A. Agostini, 2007. "The Impact of State Corporate Taxes on FDI Location," Public Finance Review, , vol. 35(3), pages 335-360, May.
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• Saeed Ahmed, 2007. "Forecasting Profitability, Earnings, and Corporate Taxes: Evidence from UK Companies," SBP Working Paper Series 16, State Bank of Pakistan, Research Department.
• Caren Sureth & Dirk Langeleh, 2007. "The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 59(4), pages 310-339, October.
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
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• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
• Deborah Knirsch, 2007. "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, vol. 1(2), pages 151-165, August.
• Deborah Knirsch, 2007. "Lohnt sich eine detaillierte Steuerplanung für Unternehmen?," Schmalenbach Journal of Business Research, Springer, vol. 59(4), pages 487-507, June.
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• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
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• European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
• Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
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  • Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Leon Bettendorf & Albert van der Horst & Ruud A. De Mooij, 2009. "Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis," The World Economy, Wiley Blackwell, vol. 32(9), pages 1319-1347, September.
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• Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007. "Will corporate tax consolidation improve efficiency in the EU?," CPB Document 141, CPB Netherlands Bureau for Economic Policy Analysis.
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• John Romalis, 2007. "Capital Taxes, Trade Costs, and the Irish Miracle," Journal of the European Economic Association, MIT Press, vol. 5(2-3), pages 459-469, 04-05.
• Christa Hainz & Hendrik Hakenes, 2007. "The Politician and his Banker," CESifo Working Paper Series 2153, CESifo.
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• Luigi Bonatti, 2007. "Complementary research strategies, first-mover advantage and the inefficiency of patents," Department of Economics Working Papers 0717, Department of Economics, University of Trento, Italia.
• John Clark & Brant Pridmore & Nicholas Stoney, 2007. "Trends in aggregate measures of Australia’s corporate tax level," Economic Roundup, The Treasury, Australian Government, issue 3, pages 1-28, September.
• Lynne Pepall & Daniel Richards, 2007. "Targeted Transfers, Investment Spillovers, and the Tax Environment," Discussion Papers Series, Department of Economics, Tufts University 0702, Department of Economics, Tufts University.
• Marchese, Carla & Privileggi, Fabio, 2007. "Increasing the efficiency of the 'Studi di Settore' might backfire," POLIS Working Papers 83, Institute of Public Policy and Public Choice - POLIS.
• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 206-225, February.
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• Boris Lokshin & Pierre Mohnen, 2007. "Measuring the Effectiveness of R&D tax credits in the Netherlands," CIRANO Working Papers 2007s-29, CIRANO.
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• Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M., 2007. "Contracting out: Dutch municipalities reject the solution for the VAT-distortion," Serie Research Memoranda 0003, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
• Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 782-811, August.
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• Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series 005, FIW.
• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
• Gries, Thomas & Prior, Ulrich & Sureth, Caren, 2007. "Taxation of risky investment and paradoxical investor behavior," arqus Discussion Papers in Quantitative Tax Research 26, arqus - Arbeitskreis Quantitative Steuerlehre.
• Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ramb, Fred, 2007. "Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set," Discussion Paper Series 1: Economic Studies 2007,21, Deutsche Bundesbank.
• Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 717-728.
• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2007. "Rechtsform und Finanzierung nach der Unternehmensteuerreform 2008," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60(9), pages 376-381.
• Homburg, Stefan, 2007. "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 45(15), pages 686-690.
• Jacob, Dieter & Berger, Conny, 2007. "Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen," Freiberg Working Papers 2007/01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
• Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 217-235, June.
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• Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
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• Oestreicher, Andreas & Spengel, Christoph, 2007. "Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States," ZEW Discussion Papers 07-035, ZEW - Leibniz Centre for European Economic Research.
• Spengel, Christoph & Wendt, Carsten, 2007. "Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union," ZEW Discussion Papers 07-043, ZEW - Leibniz Centre for European Economic Research.
• Heinemann, Friedrich & Janeba, Eckhard, 2007. "The Globalization of Tax Policy: What German Politicians Believe," ZEW Discussion Papers 07-057, ZEW - Leibniz Centre for European Economic Research.
• Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers 07-071, ZEW - Leibniz Centre for European Economic Research.
• Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2006. "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers 06-037, ZEW - Leibniz Centre for European Economic Research.
  • Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2007. "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers 06-037 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Sebastian Jaenichen & Torsten Steinrücken, 2007. "Regulierung des Standortwettbewerbs durch Beihilfenrecht oder Subventionssteuern?," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 127(3), pages 407-440.
• Antonio M. Bento & Lawrence H. Goulder & Mark R. Jacobsen & Roger H. von Haefen, 2009. "Distributional and Efficiency Impacts of Increased US Gasoline Taxes," American Economic Review, American Economic Association, vol. 99(3), pages 667-699, June.
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• Ioan Dobra & Attila Szora TAMAS, 2007. "The Transactions Betwen Affiliated Companies And The Fiscal Consequences When They Are Not €Žat An Arm'S Lenght†," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-14.
• Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller, 2007. "Kosten der Erhebung von Unternehmenssteuern in Deutschland," Working Papers 0459, University of Heidelberg, Department of Economics, revised Nov 2007.
• Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
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• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
  • Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
• Ferdinand Mittermaier, 2007. "Subsidy competition and the role of firm ownership," Working Papers 032, Bavarian Graduate Program in Economics (BGPE).
• Ivana Kraftová & Jirí Kraft, 2007. "SMEs BENEFITS FOR ECONOMY OF REGION," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Glenn P. Jenkins & Chun‐Yan Kuo, 2007. "Evaluating the Relative Impact of Fiscal Incentives and Trade Policies on the Returns to Manufacturing in Taiwan, 1955–1995," Asian Economic Journal, East Asian Economic Association, vol. 21(1), pages 75-100, March.
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• Baade, Robert A. & Matheson, Victor A., 2012. "Professional sports, hurricane Katrina, and the economic redevelopment of New Orleans," Edition HWWI: Chapters, in: Büch, Martin-Peter & Maennig, Wolfgang & Schulke, Hans-Jürgen (ed.), Zur Ökonomik von Spitzenleistungen im internationalen Sport, volume 3, pages 123-146, Hamburg Institute of International Economics (HWWI).
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• Inci, Eren, 2013. "Occupational choice and the quality of entrepreneurs," Journal of Economic Behavior & Organization, Elsevier, vol. 92(C), pages 1-21.
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• Michael P. Devereux & Simon Loretz, 2008. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 1-33, March.
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• Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
  • Christian Keuschnigg, 2006. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-17, Department of Economics, University of St. Gallen.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers 0708, Oxford University Centre for Business Taxation.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
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• Ronald B. Davies & Hartmut Egger & Peter Egger, 2003. "Tax Competition for International Producers and the Mode of Foreign Market Entry," University of Oregon Economics Department Working Papers 2006-19, University of Oregon Economics Department, revised 10 Jun 2003.
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• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
  • Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
  • Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation.
  • Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
  • Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007.
• Christoph Spengel & Carsten Wendt, 2007. "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers 0717, Oxford University Centre for Business Taxation.
• Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
  • Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
• Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
  • Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper 6031, University Library of Munich, Germany.
  • Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series 833, Research Institute of Industrial Economics.
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• Ben Cherniavsky & Benjamin Dachis, 2007. "Excess Baggage: Measuring Air Transportation’s Fiscal Burden," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 242, February.
• Stephen A. Hurwitz & Louis J. Marett, 2007. "Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 244, February.
• Jack M. Mintz, 2007. "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September.
• Duanjie Chen, 2007. "Flaherty's Missed Opportunity," e-briefs 52, C.D. Howe Institute.
• Lee, Yoonsoo, 2008. "Geographic redistribution of US manufacturing and the role of state development policy," Journal of Urban Economics, Elsevier, vol. 64(2), pages 436-450, September.
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  • Yoonsoo Lee, 2007. "Geographic Redistribution of the U.S. Manufacturing and The Role of State Development Policy," Working Papers 07-06, Center for Economic Studies, U.S. Census Bureau.
• Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
• Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
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• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
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• Haufler, Andreas & Wooton, Ian, 2007. "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," Discussion Papers in Economics 1399, University of Munich, Department of Economics.
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• Massimo Bordignon, 2015. "Exit and Voice: Yardstick Versus Fiscal Competition Across Governments," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 1(1), pages 117-137, March.
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• Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
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• Thiess Büttner, 2007. "Reform der Gemeindefinanzen," ifo Working Paper Series 45, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series gd11-220, Institute of Economic Research, Hitotsubashi University.
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• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 206-225, February.
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• Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007. "Will Corporate Tax Consolidation improve Efficiency in the EU ?," Tinbergen Institute Discussion Papers 07-076/2, Tinbergen Institute.
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• Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa, 2007. "Will Corporate Tax Consolidation improve Efficiency in the EU ?," Tinbergen Institute Discussion Papers 07-076/2, Tinbergen Institute.
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• Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20.
• Margit Schratzenstaller, 2007. "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 21-38.
• Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.
• Ralf Maiterth & Heiko Müller, 2007. "Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 49-73.
• Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.
• Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister, 2007. "Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 86-97.
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• Suárez Coppel, Juan José & Ariel Yépez, Rigoberto, 2007. "Nuevo régimen fiscal para Petróleos Mexicanos," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(295), pages 745-765, julio-sep.
• Miles Corak & Wen-Hao Chen, 2007. "Firms, Industries, and Unemployment Insurance: An Analysis using Employer–Employee Data," Research in Labor Economics, in: Aspects of Worker Well-Being, pages 299-336, Emerald Group Publishing Limited.
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• Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
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• Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson, 2007. "The economic analysis of state aid: Some open questions," European Economy - Economic Papers 2008 - 2015 286, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Fabrice Gilles, 2007. "Réduction du temps de travail, coût du travail, chômage et inégalités : une revue de la littérature," Documents de recherche 07-11, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
• Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
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• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
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• Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
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• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2007. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)," Discussion Papers 426, VATT Institute for Economic Research.
• Gaëtan Nicodème, 2007. "Comparing Effective Corporate Tax Rates," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 102-131, December.
• Evgenia Chatziioakeimidou, 2007. "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 132-152, December.
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• Céline Azémar & Andrew Delios, 2007. "The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis," Working Papers 2007_31, Business School - Economics, University of Glasgow.
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• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
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• Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
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• Korn, Evelyn & Lengsfeld, Stephan, 2007. "Duopolistic Competition, Taxes, and the Arm's-Length Principle," Hannover Economic Papers (HEP) dp-378, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
• Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008. "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
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• F. Javier Casado Izaga, 2007. "Imposición y bienestar social bajo discriminación espacial de precios," Hacienda Pública Española / Review of Public Economics, IEF, vol. 180(1), pages 61-76, marzo.
• Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
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• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
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• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
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• Stuart Adam & Glen Loutzenhiser, 2007. "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers W07/21, Institute for Fiscal Studies.
• Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs," University of Oregon Economics Department Working Papers 2007-7, University of Oregon Economics Department.
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• Ronald B. Davies & Carsten Eckel, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
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• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
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• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
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• Marjeta Tomulic Vehovec, 2007. "Dividends Provisions in Croatian Double Taxation Agreements," Financial Theory and Practice, Institute of Public Finance, vol. 31(1), pages 27-57.
• Filippo Oropallo & Valentino Parisi, 2007. "Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 9(1), pages 31-58, march.
• Vesa Kanniainen & Panu Poutvaara, 2007. "Imperfect Transmission of Tacit Knowledge and other Barriers to Entrepreneurship," CESifo Working Paper Series 2053, CESifo.
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• Girma, Sourafel & Görg, Holger & Strobl, Eric & Walsh, Frank, 2008. "Creating jobs through public subsidies: An empirical analysis," Labour Economics, Elsevier, vol. 15(6), pages 1179-1199, December.
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• Mudrack Tony, 2007. "Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax wit," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 227(4), pages 381-402, August.
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• Peter Sørensen, 2007. "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 383-406, August.
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
  • Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
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• Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
  • Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
• Johannes Becker & Clemens Fuest, 2007. "Why is there Corporate Taxation? The Role of Limited Liability Revisited," Journal of Economics, Springer, vol. 92(1), pages 1-10, September.
• A. Miglo, 2007. "A note on corporate taxation, limited liability, and asymmetric information," Journal of Economics, Springer, vol. 92(1), pages 11-19, September.
  • Anton Miglo, 2007. "A note on corporate taxation, limited liability, and asymmetric information," Working Papers 0704, University of Guelph, Department of Economics and Finance.
• Gregory Tassey, 2007. "Tax incentives for innovation: time to restructure the R&E tax credit," The Journal of Technology Transfer, Springer, vol. 32(6), pages 605-615, December.
• Robert Atkinson, 2007. "Expanding the R&E tax credit to drive innovation, competitiveness and prosperity," The Journal of Technology Transfer, Springer, vol. 32(6), pages 617-628, December.
• Dirk Czarnitzki & Andrew Toole, 2007. "Business R&D and the Interplay of R&D Subsidies and Product Market Uncertainty," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 31(3), pages 169-181, November.
• Chang Nam & Doina Radulescu, 2007. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, vol. 29(1), pages 101-118, June.
  • Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series 1478, CESifo.
• Benczúr, Péter, 2007. "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 125-141.

2006

• V. V. Chari & Patrick J. Kehoe, 2006. "Modern Macroeconomics in Practice: How Theory Is Shaping Policy," Journal of Economic Perspectives, American Economic Association, vol. 20(4), pages 3-28, Fall.
  • Patrick Kehoe & Varadarajan V. Chari, 2006. "Modern Macroeconomics in Practice: How Theory is Shaping Policy," NBER Working Papers 12476, National Bureau of Economic Research, Inc.
  • V. V. Chari & Patrick J. Kehoe, 2006. "Modern macroeconomics in practice: how theory is shaping policy," Staff Report 376, Federal Reserve Bank of Minneapolis.
• Frank K. Teng-Zeng, 2006. "Industrial Research and Development and Tax Incentive Policies: A Survey and Lessons for Africa," The African Finance Journal, Africagrowth Institute, vol. 8(1), pages 39-58.
• Robin Boadway & Motohiro Sato, 2011. "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 166-192, April.
  • Robin Boadway & Motohiro Sato, 2006. "Entrepreneurship and Asymmetric Information in Input Markets," Working Papers 1069, Queen's University, Department of Economics.
  • Boadway, Robin & Sato, Motohiro, 2006. "Entrepreneurship and Asymmetric Information in Input Markets," Queen's Economics Department Working Papers 273545, Queen's University - Department of Economics.
• Ioan DOBRA, 2006. "Financial Control And Tax Control On Suspect Transactions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-25.
• Ana Paula M. Avellar & Patrick Franco Alves, 2008. "Avaliação de Impacto de Programas de Incentivos Fiscais à Inovação - Um Estudo sobre os Efeitos do PDTI no Brasil," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 9(1), pages 143-164.
  • Ana Paula M. Avellar & Patrick Franco Alves, 2006. "Avaliação De Impacto De Programas De Incentivos Fiscais À Inovação – Um Estudo Sobre Os Efeitos Do Pdti No Brasil," Anais do XXXIV Encontro Nacional de Economia [Proceedings of the 34th Brazilian Economics Meeting] 101, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
• Nela Vlahinic-Dizdarevic & Helena Blažic, 2006. "FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 34-57.
• cipollone piero & Anita Guelfi, 2006. "The value of flexible contracts; evidence from an italian panel of industrial firms," Temi di discussione (Economic working papers) 583, Bank of Italy, Economic Research and International Relations Area.
• Naoto Jinji & Tsuyoshi Toshimitsu, 2006. "Optimal Policy For Product R&D With Endogenous Quality Ordering: Asymmetric Duopoly," Australian Economic Papers, Wiley Blackwell, vol. 45(2), pages 127-140, June.
  • Jinji, Naoto & 神事, 直人 & Toshimitsu, Tsuyoshi & 利光, 強, 2004. "Optimal Policy for Product R&D with Endogenous Quality Ordering: Asymmetric Duopoly," Discussion Papers 2004-08, Graduate School of Economics, Hitotsubashi University.
• Kenneth Stewart & Michael Webb, 2006. "International competition in corporate taxation: evidence from the OECD time series [‘Agglomeration, integration and tax harmonization’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 21(45), pages 154-201.
  • Kenneth Stewart & Michael Webb, 2006. "International competition in corporate taxation: evidence from the OECD time series," Economic Policy, CEPR;CES;MSH, vol. 21(45), pages 153-201, January.
• Friedhelm Pfeiffer & Henrik Winterhager, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(3), pages 395-415, August.
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen : empirische Befunde aus der Einführungsphase," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 27557, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," ZEW Discussion Papers 06-017, ZEW - Leibniz Centre for European Economic Research.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
• Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47, September.
  • Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47.
  • Régibeau, Pierre & Rockett, Kate, 2001. "Administrative Delays as Barriers to Trade," CEPR Discussion Papers 3007, C.E.P.R. Discussion Papers.
  • Régibeau, Pierre & Rockett, Katharine, 2003. "Administrative Delays as Barriers to Trade," Economics Discussion Papers 2848, University of Essex, Department of Economics.
• Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47.
  • Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47, September.
  • Régibeau, Pierre & Rockett, Kate, 2001. "Administrative Delays as Barriers to Trade," CEPR Discussion Papers 3007, C.E.P.R. Discussion Papers.
  • Régibeau, Pierre & Rockett, Katharine, 2003. "Administrative Delays as Barriers to Trade," Economics Discussion Papers 2848, University of Essex, Department of Economics.
• Carola Maggiulli & Matthias Mors, 2006. "Quelques éléments d'analyse de la flat tax," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 53-62.
• Christian Valenduc, 2006. "Une flat tax en Belgique ? Quelques éclairages sur les principes et les conséquences d'une telle réforme," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 63-80.
• Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005. "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series iiisdp97, IIIS.
  • Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006. "Optimal Corporation Tax: An I.O. Approach," STICERD - Economics of Industry Papers 42, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  • Colombo, Luca & Labrecciosa, Paola & Walsh, Patrick Paul, 2006. "Optimal corporation tax: an I.O. approach," LSE Research Online Documents on Economics 6719, London School of Economics and Political Science, LSE Library.
• Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
  • Laszlo Goerke, 2006. "Bureaucratic Corruption and Profit Tax Evasion," CESifo Working Paper Series 1666, CESifo.
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
• Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
  • Engström, Per & Holmlund, Bertil, 2006. "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series 2006:12, Uppsala University, Department of Economics.
  • Per Engström & Bertil Holmlund, 2006. "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series 1736, CESifo.
• Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
• Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 789-795, December.
  • Bucovetsky, Sam & Haufler, Andreas, 2006. "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics 1209, University of Munich, Department of Economics.
  • Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics 19976, University of Munich, Department of Economics.
  • Sam Bucovetsky & Andreas Haufler, 2006. "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series 1846, CESifo.
• Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
  • Ruud A. de Mooij & Gaetan Nicodeme, 2007. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," Tinbergen Institute Discussion Papers 07-030/3, Tinbergen Institute.
  • Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Gerhard Stratthaus & Stefan Homburg & Alfons Kühn & Clemens Fuest & Ingolf Deubel, 2006. "Unternehmensteuerreform: Welche Wirkungen sind zu erwarten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(23), pages 03-20, December.
• Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
  • Wolfgang Eggert & Andreas Haufler, 2006. "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series 28, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics 20563, University of Munich, Department of Economics.
• Overesch, Michael & Wamser, Georg, 2006. "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers 06-075, ZEW - Leibniz Centre for European Economic Research.
  • Michael Overesch & Georg Wamser, 2006. "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series 37, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
• Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 901-931, August.
  • Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 901-931, August.
• Echavarría Juan José & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La productividad y sus determinantes:el caso de la industria colombiana," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, June.
  • Juan José Echavarría & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia 3063, Banco de la Republica.
  • Juan José Echavarría & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia 374, Banco de la Republica de Colombia.
• Echavarría Juan José & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La productividad y sus determinantes:el caso de la industria colombiana," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, June.
  • Juan José Echavarría & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia 374, Banco de la Republica de Colombia.
  • Juan José Echavarría & María Angélica Arbeláez & María Fernanda Rosales, 2006. "La Productividad y sus Determinantes: El Caso de la Industria Colombiana," Borradores de Economia 3063, Banco de la Republica.
• Mauricio Cárdenas & Valerie Mercer-Blackman, 2006. "Análisis del sistema tributario colombiano y su impacto sobre la competitividad," Cuadernos de Fedesarrollo 12710, Fedesarrollo.
• Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
• Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
  • Christian Keuschnigg, 2006. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-17, Department of Economics, University of St. Gallen.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers 0708, Oxford University Centre for Business Taxation.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series 005, FIW.
  • Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
  • Harry Huizinga & Luc Laeven & Gaetan Nicodeme, 2006. "Capital structure and international debt shifting," European Economy - Economic Papers 2008 - 2015 263, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  • Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
  • Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
  • Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
• Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008. "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006. "Taxes and Decision Rights in Multinationals," Working Papers 07-2006, Copenhagen Business School, Department of Economics.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007. "Taxes and Decision Rights in Multinationals," Discussion Papers 2007/11, Norwegian School of Economics, Department of Business and Management Science.
  • Nielsen, Soren Bo & Schjelderup, Guttorm & Raimondos, Pascalis, 2006. "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers 5952, C.E.P.R. Discussion Papers.
• Harry P. Huizinga & Johannes Voget, 2009. "International Taxation and the Direction and Volume of Cross‐Border M&As," Journal of Finance, American Finance Association, vol. 64(3), pages 1217-1249, June.
  • Huizinga, Harry & Voget, Johannes, 2006. "International Taxation and the Direction and Volume of Cross-Border M&As," CEPR Discussion Papers 5974, C.E.P.R. Discussion Papers.
• Ben Ferrett & Ian Wooton, 2010. "Tax competition and the international distribution of firm ownership: an invariance result," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 518-531, October.
  • Wooton, Ian, 2006. "Tax Competition and the International Distribution of Firm Ownership: An Invariance Result," CEPR Discussion Papers 5984, C.E.P.R. Discussion Papers.
• Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
  • Auriol, Emmanuelle & Warlters, Michael, 2007. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers 371, Institut d'Économie Industrielle (IDEI), Toulouse.
• Friedhelm Pfeiffer & Henrik Winterhager, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(3), pages 395-415, August.
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," ZEW Discussion Papers 06-017, ZEW - Leibniz Centre for European Economic Research.
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen : empirische Befunde aus der Einführungsphase," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 27557, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Winterhager, Henrik & Pfeiffer, Friedhelm, 2006. "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," ZEW Discussion Papers 06-036, ZEW - Leibniz Centre for European Economic Research.
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 6815, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Fossen, Frank M. & Steiner, Viktor, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers 2164, Institute of Labor Economics (IZA).
  • Frank M. Fossen & Viktor Steiner, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," Discussion Papers of DIW Berlin 582, DIW Berlin, German Institute for Economic Research.
• Aldaba, Rafaelita M., 2006. "FDI Investment Incentive System and FDI Inflows: The Philippine Experience," Discussion Papers DP 2006-20, Philippine Institute for Development Studies.
  • Aldaba, Rafaelita M., 2008. "FDI Investment Incentive System and FDI Inflows: the Philippine Experience," Research Paper Series RPS 2007-03, Philippine Institute for Development Studies.
  • Rafaelita M. Aldaba, 2006. "FDI Investment Incentive System and FDI Inflows : The Philippine Experience," Finance Working Papers 22335, East Asian Bureau of Economic Research.
• Abid A. Burki & Mushtaq A. Khan & S.M. Turab Hussain, 2006. "Prospects of Wheat and Sugar Trade between India and Pakistan : A Simple Welfare Analysis," Trade Working Papers 22249, East Asian Bureau of Economic Research.
• Jenny D. Balboa & Erlinda M. Medalla, 2006. "State of Trade and Investments in the Philippines," Trade Working Papers 22612, East Asian Bureau of Economic Research.
• Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
  • Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
  • Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  • Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
• Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
  • Mihir Desai & Dhammika Dharmapala, "undated". "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings 1006, American Law & Economics Association.
  • Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," Working papers 2004-09, University of Connecticut, Department of Economics.
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating job placement in Europe: A microeconometric evaluation of an innovative voucher scheme in Germany," Labour Economics, Elsevier, vol. 13(4), pages 505-517, August.
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," IZA Discussion Papers 2109, Institute of Labor Economics (IZA).
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," ZEW Discussion Papers 06-011, ZEW - Leibniz Centre for European Economic Research.
• Brulhart, Marius & Jametti, Mario, 2006. "Vertical versus horizontal tax externalities: An empirical test," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2027-2062, November.
  • Marius BRÜLHART & Mario JAMETTI, 2004. "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Cahiers de Recherches Economiques du Département d'économie 04.11, Université de Lausanne, Faculté des HEC, Département d’économie.
  • Marius Brülhart & Mario Jametti, 2004. "Vertical Versus Horizontal Tax Externalities: An Empirical Test," Department of Economics Working Papers 2004-14, McMaster University.
  • Brülhart, Marius & Jametti, Mario, 2004. "Vertical versus Horizontal Tax Externalities: An Empirical Test," CEPR Discussion Papers 4593, C.E.P.R. Discussion Papers.
• Giebe, Thomas & Grebe, Tim & Wolfstetter, Elmar, 2006. "How to allocate R&D (and other) subsidies: An experimentally tested policy recommendation," Research Policy, Elsevier, vol. 35(9), pages 1261-1272, November.
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• Koziarivska Larysa & Oliinyk Andrii, 2006. "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series 06-08e, EERC Research Network, Russia and CIS.
• Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005. "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series iiisdp97, IIIS.
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  • Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006. "Optimal Corporation Tax: An I.O. Approach," STICERD - Economics of Industry Papers 42, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
• Juan Luis Crucelegui Gárate, 2006. "El control de las ayudas públicas en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 61(01), pages 136-165.
• Juan Luis Crucelegui Gárate, 2006. "Repercusiones del control de las ayudas públicas en el País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 61(01), pages 232-253.
• Iñaki Alonso Arce, 2006. "Las normas fiscales vascas y el Derecho europeo de la competencia," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 61(01), pages 254-277.
• Ángeles Marra Domínguez, 2006. "Efectos de la política fiscal a la inversión en actividades de I+D de las empresas manufactureras españolas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 63(03), pages 282-305.
• H. Vandenbussche & K. Crabbé, 2006. "Vennootschapsbelasting. De positie van België in het verruimde Europa," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 129-152.
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
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  • Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
• Miltiadis Makris, 2006. "Seignorage and Capital Taxation: Tax Competition Revisited," Discussion Papers 0603, University of Exeter, Department of Economics.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Harri Hietala & Seppo Kari, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
  • Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
• Harri Hietala & Seppo Kari, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
  • Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
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• V. V. Chari & Patrick J. Kehoe, 2006. "Modern Macroeconomics in Practice: How Theory Is Shaping Policy," Journal of Economic Perspectives, American Economic Association, vol. 20(4), pages 3-28, Fall.
  • Patrick Kehoe & Varadarajan V. Chari, 2006. "Modern Macroeconomics in Practice: How Theory is Shaping Policy," NBER Working Papers 12476, National Bureau of Economic Research, Inc.
  • V. V. Chari & Patrick J. Kehoe, 2006. "Modern macroeconomics in practice: how theory is shaping policy," Staff Report 376, Federal Reserve Bank of Minneapolis.
• Jeroen Fiers, 2006. "Working Paper 06-06 - Fiscale O&O-stimuli in België," Working Papers 0606, Federal Planning Bureau, Belgium.
• Jeroen Fiers, 2006. "Working Paper 06-06 - Fiscale O&O-stimuli in België," Working Papers 200606, Federal Planning Bureau, Belgium.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
• Victor Matheson & Robert Baade, 2006. "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers 0601, International Association of Sports Economists;North American Association of Sports Economists.
  • Victor Matheson & Robert Baade, 2006. "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers 0603, College of the Holy Cross, Department of Economics.
• Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
• Lund, Diderik, 2006. "Valuation, leverage and the cost of capital in the case of depreciable assets," Working Papers 03-2003, Copenhagen Business School, Department of Economics.
• Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008. "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
  • Nielsen, Soren Bo & Schjelderup, Guttorm & Raimondos, Pascalis, 2006. "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers 5952, C.E.P.R. Discussion Papers.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007. "Taxes and Decision Rights in Multinationals," Discussion Papers 2007/11, Norwegian School of Economics, Department of Business and Management Science.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006. "Taxes and Decision Rights in Multinationals," Working Papers 07-2006, Copenhagen Business School, Department of Economics.
• Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
  • Per Engström & Bertil Holmlund, 2006. "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series 1736, CESifo.
  • Engström, Per & Holmlund, Bertil, 2006. "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series 2006:12, Uppsala University, Department of Economics.
• Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series 1801, CESifo.
  • Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006. "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers 06-068, ZEW - Leibniz Centre for European Economic Research.
  • Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers 2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008. "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies 2008,03, Deutsche Bundesbank.
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• Schaller, Huntley, 2006. "Econometric Issues in Estimating User Cost Elasticity," Economics Series 194, Institute for Advanced Studies.
• Ozan BAHAR, 2006. "Türkiye’nin iktisadi gelişiminde turizm sektörüne sağlanan teşviklerin rolü: Uygulamalı bir araştırma," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 21(241), pages 128-139.
• Claudio Agostini & Ileana Raquel Jalile, 2006. "Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina," ILADES-UAH Working Papers inv174, Universidad Alberto Hurtado/School of Economics and Business.
• Alexander Klemm, 2007. "Allowances for Corporate Equity in Practice," CESifo Economic Studies, CESifo, vol. 53(2), pages 229-262, June.
  • Alexander D Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 06/259, International Monetary Fund.
• Alexander Klemm, 2007. "Allowances for Corporate Equity in Practice," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 229-262, June.
  • Mr. Alexander D Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 2006/259, International Monetary Fund.
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating job placement in Europe: A microeconometric evaluation of an innovative voucher scheme in Germany," Labour Economics, Elsevier, vol. 13(4), pages 505-517, August.
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," ZEW Discussion Papers 06-011, ZEW - Leibniz Centre for European Economic Research.
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," IZA Discussion Papers 2109, Institute of Labor Economics (IZA).
• Frank M. Fossen & Viktor Steiner, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," Discussion Papers of DIW Berlin 582, DIW Berlin, German Institute for Economic Research.
  • Fossen, Frank M. & Steiner, Viktor, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers 2164, Institute of Labor Economics (IZA).
• Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
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• Becker Johannes & Fuest Clemens, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 346-360, August.
• Alfred Boss & Astrid Rosenschon, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy.
• Alfred Boss, 2006. "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers 1301, Kiel Institute for the World Economy.
• Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Markus Zwick, 2006. "Gemeindefinanzreform und Freie Berufe," FFB-Discussionpaper 63, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
• Merz, Joachim & Zwick, Markus, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," MPRA Paper 5843, University Library of Munich, Germany.
  • Joachim Merz & Markus Zwick, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper 65, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
• Peter Paic, 2006. "Informationelle Zugänge für die empirische Untersuchung freiberuflicher Existenzgründungen?," FFB-Discussionpaper 66, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
• Wiese, Jörg, 2006. "Die Modigliani/Miller-Theoreme und Ausschüttungspolitik," Discussion Papers in Business Administration 1888, University of Munich, Munich School of Management.
• Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics 20563, University of Munich, Department of Economics.
  • Wolfgang Eggert & Andreas Haufler, 2006. "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series 28, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
• Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 789-795, December.
  • Sam Bucovetsky & Andreas Haufler, 2006. "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series 1846, CESifo.
  • Bucovetsky, Sam & Haufler, Andreas, 2006. "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics 1209, University of Munich, Department of Economics.
  • Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics 19976, University of Munich, Department of Economics.
• Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics 20563, University of Munich, Department of Economics.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
  • Wolfgang Eggert & Andreas Haufler, 2006. "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series 28, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Friska Parulian Panjaitan, 2006. "An Analysis of Personal Income Tax Compliance Rate in Indonesia For The Period 1996-2004," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 54, pages 344-376, December.
• Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006. "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 462-487, February.
• Sven Stöwhase, 2006. "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.
• Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
• Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
  • Wolfgang Eggert & Andreas Haufler, 2006. "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series 28, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics 20563, University of Munich, Department of Economics.
• David L. Kelly, 2006. "Subsidies to Industry and the Environment," Working Papers 0602, University of Miami, Department of Economics.
  • David Kelly, 2009. "Subsidies to Industry and the Environment," NBER Working Papers 14999, National Bureau of Economic Research, Inc.
• Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40, National Bureau of Economic Research, Inc.
  • Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc.
• Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
  • Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
• Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
• Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc.
• Stefania Albanesi, 2006. "optimal taxation of entrepreneurial capital with private information," 2006 Meeting Papers 310, Society for Economic Dynamics.
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• Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
  • Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo.
  • Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc.
• V. V. Chari & Patrick J. Kehoe, 2006. "Modern Macroeconomics in Practice: How Theory Is Shaping Policy," Journal of Economic Perspectives, American Economic Association, vol. 20(4), pages 3-28, Fall.
  • V. V. Chari & Patrick J. Kehoe, 2006. "Modern macroeconomics in practice: how theory is shaping policy," Staff Report 376, Federal Reserve Bank of Minneapolis.
  • Patrick Kehoe & Varadarajan V. Chari, 2006. "Modern Macroeconomics in Practice: How Theory is Shaping Policy," NBER Working Papers 12476, National Bureau of Economic Research, Inc.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
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• Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
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• Dharmapala, Dhammika & Hines Jr., James R., 2009. "Which countries become tax havens?," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1058-1068, October.
  • Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
• Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 889-903, December.
• Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo, 2006. "Taxation, Business Environment and FDI Location in OECD Countries," OECD Economics Department Working Papers 502, OECD Publishing.
• Carlos H. de Brito Cruz & Luiz de Mello, 2006. "Boosting Innovation Performance in Brazil," OECD Economics Department Working Papers 532, OECD Publishing.
• Matt Benge & George Fane, 2006. "Adjustment costs and the neutrality of income taxes," Departmental Working Papers 2006-04, The Australian National University, Arndt-Corden Department of Economics.
• Rafaelita M. Aldaba, 2006. "FDI Investment Incentive System and FDI Inflows : The Philippine Experience," Finance Working Papers 22335, East Asian Bureau of Economic Research.
  • Aldaba, Rafaelita M., 2008. "FDI Investment Incentive System and FDI Inflows: the Philippine Experience," Research Paper Series RPS 2007-03, Philippine Institute for Development Studies.
  • Aldaba, Rafaelita M., 2006. "FDI Investment Incentive System and FDI Inflows: The Philippine Experience," Discussion Papers DP 2006-20, Philippine Institute for Development Studies.
• Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
• Fabien Candau, 2008. "Good governance, trade and agglomeration," Papers in Regional Science, Wiley Blackwell, vol. 87(4), pages 483-504, November.
  • Candau, Fabien, 2006. "Good Governance, Trade and Agglomeration," MPRA Paper 2353, University Library of Munich, Germany.
  • Fabien Candau, 2008. "Good Governance, Trade and Agglomeration," Post-Print hal-01844388, HAL.
• Joachim Merz & Markus Zwick, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper 65, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  • Merz, Joachim & Zwick, Markus, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," MPRA Paper 5843, University Library of Munich, Germany.
• Zwick, Markus, 2006. "Gemeindefinanzreform und Freie Berufe," MPRA Paper 5845, University Library of Munich, Germany.
• Fullerton, Thomas & Aragones-Zamudio, Victor, 2006. "El Paso Property Tax Abatement Ineffectiveness," MPRA Paper 626, University Library of Munich, Germany, revised 2006.
• Mauro, Raul, 2006. "Partidos políticos y financiamiento político," MPRA Paper 6592, University Library of Munich, Germany.
• Eromenko, Igor & Lisenkova, Katerina, 2006. "Impact of joining the WTO on Ukrainian ferrous metallurgy: subsidies vs. antidumping, is there really a trade-off?," MPRA Paper 67477, University Library of Munich, Germany.
• Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
• Glenn P. Jenkins & Chun‐Yan Kuo, 2007. "Evaluating the Relative Impact of Fiscal Incentives and Trade Policies on the Returns to Manufacturing in Taiwan, 1955–1995," Asian Economic Journal, East Asian Economic Association, vol. 21(1), pages 75-100, March.
  • Chun-Yan Kuo & Glenn Jenkins, 2006. "Evaluating The Relative Impact Of Fiscal Incentives And Trade Policies On The Returns To Manufacturing In Taiwan 1955-1995," Working Paper 1060, Economics Department, Queen's University.
• Robin Boadway & Motohiro Sato, 2011. "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 166-192, April.
  • Robin Boadway & Motohiro Sato, 2006. "Entrepreneurship And Asymmetric Information In Input Markets," Working Paper 1069, Economics Department, Queen's University.
• Roberto M Samaniego, 2006. "A Theory of Entry and Exit with Embodied Rate of Technical Change," 2006 Meeting Papers 765, Society for Economic Dynamics.
• Ali-Yrkkö, Jyrki & Maliranta, Mika, 2006. "Impact of R&D on Productivity - Firm-level Evidence from Finland," Discussion Papers 1031, The Research Institute of the Finnish Economy.
• Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka, 2006. "T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa," Discussion Papers 1045, The Research Institute of the Finnish Economy.
• Valkonen, Laura, 2006. "Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa," Discussion Papers 1046, The Research Institute of the Finnish Economy.
• Kanniainen, Vesa, 2006. "The Tax Incentives on Entrepreneurship and Firms (in Finnish with English abstract and summary)," Discussion Papers 1058, The Research Institute of the Finnish Economy.
• Patrick Minford & David Meenagh & Jiang Wang, 2006. "Testing a Simple Structural Model of Endogenous Growth," CDMA Conference Paper Series 0606, Centre for Dynamic Macroeconomic Analysis.
• Parcero, O.J., 2007. "Inter-jurisdiction subsidy competition for a new production plant: What is the central government optimal policy?," Regional Science and Urban Economics, Elsevier, vol. 37(6), pages 688-702, November.
  • Osiris J.Parcero, 2006. "Inter-jurisdiction Subsidy Competition for a New Production Plant: What is the Central Government Optimal Policy?," CRIEFF Discussion Papers 0601, Centre for Research into Industry, Enterprise, Finance and the Firm.
• Saeed Ahmed, 2006. "Corporate Tax Models: A Review," SBP Working Paper Series 13, State Bank of Pakistan, Research Department.
• Holger Görg & Eric Strobl, 2006. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant-Level Data," Southern Economic Journal, Southern Economic Association, vol. 72(4), pages 860-876, April.
• Victor Matheson & Robert Baade, 2006. "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers 0603, College of the Holy Cross, Department of Economics.
  • Victor Matheson & Robert Baade, 2006. "Can New Orleans Play Its Way Past Katrina? The Role of Professional Sports in the Redevelopment of New Orleans," Working Papers 0601, International Association of Sports Economists;North American Association of Sports Economists.
• Jen-Te Yao & Fu-Chuan Lai, 2006. "A fiscal regime solving the incentive inconsistency problem," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 40(3), pages 603-619, August.
• Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.
  • Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers 05-33, ZEW - Leibniz Centre for European Economic Research.
• Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
• Rainer Niemann & Corinna Treisch, 2006. "Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?," Schmalenbach Journal of Business Research, Springer, vol. 58(8), pages 1014-1033, December.
• Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
  • Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
• European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
• John H. Munro, 2006. "The Rise, Expansion, and Decline of the Italian Cloth Industries, 1100 - 1730: a study in conjoncture, transaction costs, and comparative advantage," Working Papers tecipa-244, University of Toronto, Department of Economics.
• Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" Public Spending and State Aid Control," Journal of the European Economic Association, MIT Press, vol. 4(2-3), pages 513-522, 04-05.
  • Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" public spending and state aid control," ULB Institutional Repository 2013/165574, ULB -- Universite Libre de Bruxelles.
• Richard M. Bird, 2006. "Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to be Harmonized?," International Tax Program Papers 0601, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Michael Smart, 2006. "The GST Cut and Fiscal Imbalance," International Tax Program Papers 0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 889-903, December.
  • Richard M. Bird & Jack M. Mintz & Thomas A. Wilson, 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience," International Tax Program Papers 0607, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
• Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" Public Spending and State Aid Control," Journal of the European Economic Association, MIT Press, vol. 4(2-3), pages 513-522, 04-05.
  • Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" public spending and state aid control," ULB Institutional Repository 2013/165574, ULB -- Universite Libre de Bruxelles.
• Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" Public Spending and State Aid Control," Journal of the European Economic Association, MIT Press, vol. 4(2-3), pages 513-522, 04-05.
  • Mathias Dewatripont & Paul Seabright, 2006. ""Wasteful" public spending and state aid control," ULB Institutional Repository 2013/165574, ULB -- Universite Libre de Bruxelles.
  • Mathias Dewatripont & Paul Seabright, 2006. "Wasteful public spending and state aid control," ULB Institutional Repository 2013/9635, ULB -- Universite Libre de Bruxelles.
• Ziesemer, Thomas & Kriechel, Ben, 2006. "Taxation and Technology Adoption: A Hotelling Approach," MERIT Working Papers 2006-009, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• Guntram B. Wolff, 2006. "Measuring Tax Burdens in Europe," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 61(03), pages 299-328, September.
  • Wolff, Guntram B., 2005. "Measuring tax burdens in Europe," ZEI Working Papers B 09-2005, University of Bonn, ZEI - Center for European Integration Studies.
• Christian Keuschnigg, 2006. "Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-16, Department of Economics, University of St. Gallen.
• Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
  • Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers 0708, Oxford University Centre for Business Taxation.
  • Christian Keuschnigg, 2006. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-17, Department of Economics, University of St. Gallen.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
  • Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series 005, FIW.
• Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 901-931, August.
  • Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 901-931, August.
• Holger Görg & Eric Strobl, 2006. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant-Level Data," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 860-876, April.
• Holger Görg & Eric Strobl, 2006. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant‐Level Data," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 860-876, April.
  • Görg, Holger & Strobl, Eric, 2005. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data," IZA Discussion Papers 1606, Institute of Labor Economics (IZA).
• Hrvoje Šimović, 2006. "Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva," EFZG Working Papers Series 0612, Faculty of Economics and Business, University of Zagreb.
• Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
• Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
  • Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
• Hirsch, Julia, 2006. "Public policy and venture capital financed innovation: A contract design approach," CFS Working Paper Series 2006/29, Center for Financial Studies (CFS).
• Heilmann, Sven, 2006. "Wechselwirkungen eines Zuschlagmodells mit dem kommunalen Finanzausgleich [Effects of local business tax reforms within the German system of municipal finance]," FiFo Reports - FiFo-Berichte 6, University of Cologne, FiFo Institute for Public Economics.
• Hodler, Roland, 2009. "Industrial policy in an imperfect world," Journal of Development Economics, Elsevier, vol. 90(1), pages 85-93, September.
  • Hodler, Roland, 2006. "Industrial Policy in an Imperfect World," Proceedings of the German Development Economics Conference, Berlin 2006 13, Verein für Socialpolitik, Research Committee Development Economics.
• Menck, Karl Wolfgang & Mutén, Leif, 2006. "Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen," HWWI Research Papers 2-2, Hamburg Institute of International Economics (HWWI).
• Boss, Alfred & Rosenschon, Astrid, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred, 2006. "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers 1301, Kiel Institute for the World Economy (IfW Kiel).
• Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating job placement in Europe: A microeconometric evaluation of an innovative voucher scheme in Germany," Labour Economics, Elsevier, vol. 13(4), pages 505-517, August.
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," IZA Discussion Papers 2109, Institute of Labor Economics (IZA).
  • Winterhager, Henrik & Heinze, Anja & Spermann, Alexander, 2006. "Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany," ZEW Discussion Papers 06-011, ZEW - Leibniz Centre for European Economic Research.
• Friedhelm Pfeiffer & Henrik Winterhager, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(3), pages 395-415, August.
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen : empirische Befunde aus der Einführungsphase," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 27557, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase," ZEW Discussion Papers 06-017, ZEW - Leibniz Centre for European Economic Research.
• Winterhager, Henrik, 2006. "Private Job Placement Services: A Microeconometric Evaluation for Germany," ZEW Discussion Papers 06-026, ZEW - Leibniz Centre for European Economic Research.
• Pfeiffer, Friedhelm & Winterhager, Henrik, 2006. "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 6815, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Winterhager, Henrik & Pfeiffer, Friedhelm, 2006. "Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich," ZEW Discussion Papers 06-036, ZEW - Leibniz Centre for European Economic Research.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2009. "Taxation and capital structure choice--Evidence from a panel of German multinationals," Economics Letters, Elsevier, vol. 105(3), pages 309-311, December.
  • Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series 1841, CESifo.
  • Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006. "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers 06-067, ZEW - Leibniz Centre for European Economic Research.
• Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers 2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006. "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers 06-068, ZEW - Leibniz Centre for European Economic Research.
  • Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series 1817, CESifo.
  • Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008. "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies 2008,03, Deutsche Bundesbank.
• Michael Overesch & Georg Wamser, 2006. "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series 37, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Overesch, Michael & Wamser, Georg, 2006. "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers 06-075, ZEW - Leibniz Centre for European Economic Research.
• Winterhager, Henrik, 2006. "Determinanten der Arbeitslosigkeitsdauer - neue Erkenntnisse aus der IEB?," ZEW Discussion Papers 06-077, ZEW - Leibniz Centre for European Economic Research.
• Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.

2005

• Clemens Fuest & Bernd Huber, 2005. "The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(2), pages 139-153, July.
  • Fuest, Clemens & Huber, Bernd, 2005. "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics 20332, University of Munich, Department of Economics.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 45-61, March.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2004. "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers 337, VATT Institute for Economic Research.
• Clemens Fuest & Bernd Huber, 2005. "The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(2), pages 139-153, July.
  • Fuest, Clemens & Huber, Bernd, 2005. "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics 20332, University of Munich, Department of Economics.
• Maja Klun & Helena Blazi´c, 2005. "Tax Compliance Costs for Companies in Slovenia and Croatia," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(3), pages 418-437, November.
• Keigo Kameda & Masao Nakata, 2005. "Public Debt and the Macroeconomic Stability of Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 1(1), pages 49-90, March.
  • Keigo Kameda & Masao Nakata, 2005. "Public Debt and the Macroeconomic Stability of Japan," Macroeconomics Working Papers 22603, East Asian Bureau of Economic Research.
• James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
  • James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
• Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
  • Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
• Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40, National Bureau of Economic Research, Inc.
  • Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.
• Munro, John H., 2005. "I panni di lana: Nascita, espansione e declino dell’industria tessile di lana italiana, 1100-1730 [The woollen cloth industry in Italy: The rise, expansion, and decline of the Italian cloth industr," MPRA Paper 11038, University Library of Munich, Germany, revised Sep 2006.
• Ramirez Verdugo, Arturo, 2005. "Tax Incentives and Business Investment: New Evidence from Mexico," MPRA Paper 2272, University Library of Munich, Germany, revised 04 Oct 2006.
• Tatom, John, 2005. "Competitive advantage: a study of the federal tax exemption for credit unions," MPRA Paper 4398, University Library of Munich, Germany.
• Destefanis, Sergio & Storti, Giuseppe, 2005. "Evaluating Business Incentives Through DEA. An Analysis on Capitalia Firm Data," MPRA Paper 62336, University Library of Munich, Germany.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
• Glenn P. Jenkins, 2005. "Economic Implications of Measures to Bring the Dominican Republic into Compliance with the World Trade Organization (WTO) Rules Concerning the Operation of Free Zones," Development Discussion Papers 2005-04, JDI Executive Programs.
• Kong-Pin & C.Y. Cyrus Chu, 2005. "Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion," RAND Journal of Economics, The RAND Corporation, vol. 36(1), pages 151-164, Spring.
• Decker, Christopher S. & Wohar, Mark E., 2005. "The Impact of Petroleum Product Prices on State Economic Conditions: An Analysis of the Economic Base," The Review of Regional Studies, Southern Regional Science Association, vol. 35(2), pages 161-186.
• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005. "Capital Subsidies and Underground Production," CELPE Discussion Papers 96, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy.
• Shih-Ying Wu, 2005. "The Tax Effect on Taxable Income from Privately Held Businesses," Southern Economic Journal, Southern Economic Association, vol. 71(4), pages 891-912, April.
• Liqun Liu & Thomas R. Saving, 2005. "Market Substitution and the Pareto Dominance of Ad Valorem Taxation," Southern Economic Journal, Southern Economic Association, vol. 72(2), pages 463-481, October.
• Lin-Ti Tan, 2005. "Spatial Economic Theory of Pollution Control under Stochastic Emissions," IEAS Working Paper : academic research 05-A009, Institute of Economics, Academia Sinica, Taipei, Taiwan.
• Haverals, Jacqueline, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers 05-38, ZEW - Leibniz Centre for European Economic Research.
  • Jacqueline Haverals, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB 05-011.RS, ULB -- Universite Libre de Bruxelles.
• Robert Baade & Victor Matheson, 2005. "Have public finance principles been shut out in financing new sports facilities in the United States?," IASE Conference Papers 0527, International Association of Sports Economists.
• Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(4), pages 670-692, December.
  • Fred Ramb & Alfons J. Weichenrieder & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo.
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW Kiel).
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies 2005,05, Deutsche Bundesbank.
• Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
• European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
• Giebe, Thomas & Grebe, Tim & Wolfstetter, Elmar, 2006. "How to allocate R&D (and other) subsidies: An experimentally tested policy recommendation," Research Policy, Elsevier, vol. 35(9), pages 1261-1272, November.
  • Giebe, Thomas & Grebe, Tim & Wolfstetter, Elmar G., 2005. "How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 108, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
• Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Tax Program Papers 0505, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Almos T. Tassonyi, 2005. "Local Economic Development: Theory and the Ontario Experience," International Tax Program Papers 0511, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Bernardi, Luigi & Fraschini, Angela, 2005. "Tax system and tax reforms in India," POLIS Working Papers 45, Institute of Public Policy and Public Choice - POLIS.
• Stan McMillen & William Lott, 2005. "The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012," CCEA Studies 2005-04, University of Connecticut, Connecticut Center for Economic Analysis.
• John E. Anderson, 2005. "Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia," William Davidson Institute Working Papers Series wp800, William Davidson Institute at the University of Michigan.
• Shih-Ying Wu, 2005. "The Tax Effect on Taxable Income from Privately Held Businesses," Southern Economic Journal, John Wiley & Sons, vol. 71(4), pages 891-912, April.
• Liqun Liu & Thomas R. Saving, 2005. "Market Substitution and the Pareto Dominance of Ad Valorem Taxation," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 463-481, October.
• Edgar L. Feige, 2005. "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics 0506011, University Library of Munich, Germany.
• Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511003, University Library of Munich, Germany.
  • Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511002, University Library of Munich, Germany.
• Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511002, University Library of Munich, Germany.
  • Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511003, University Library of Munich, Germany.
• Iraj Hashi & Darko Hajdukovic & Erjon Luci, 2005. "Can Government Policy Influence Industrial Competitiveness: Evidence from Poland and the Czech Republic," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 8(2), pages 1-22, November.
• Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
• Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
• Sureth, Caren & Maiterth, Ralf, 2005. "Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy," arqus Discussion Papers in Quantitative Tax Research 3, arqus - Arbeitskreis Quantitative Steuerlehre.
• Niemann, Rainer, 2005. "Entscheidungswirkungen der Abschnittsbesteuerung in der internationalen Steuerplanung: Vermeidung der Doppelbesteuerung, Repatriierungspolitik, Tarifprogression," arqus Discussion Papers in Quantitative Tax Research 4, arqus - Arbeitskreis Quantitative Steuerlehre.
• Sureth, Caren & Langeleh, Dirk, 2005. "Capital gains taxation under different tax regimes," arqus Discussion Papers in Quantitative Tax Research 6, arqus - Arbeitskreis Quantitative Steuerlehre.
• Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(4), pages 670-692, December.
  • Fred Ramb & Alfons J. Weichenrieder & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo.
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies 2005,05, Deutsche Bundesbank.
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW Kiel).
• Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
  • Büttner, Thiess & Ruf, Martin, 2004. "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers 04-76, ZEW - Leibniz Centre for European Economic Research.
  • Buettner, Thiess & Ruf, Martin, 2005. "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies 2005,17, Deutsche Bundesbank.
• Homburg, Stefan, 2005. "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 2382-2385.
• Homburg, Stefan, 2005. "Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 14-27.
• Fuest, Clemens & Thöne, Michael, 2005. "Gemeindefinanzreform: Hintergründe, Defizite, Alternativen [Local Tax Refom in Germany]," FiFo Reports - FiFo-Berichte 1, University of Cologne, FiFo Institute for Public Economics.
• Thöne, Michael, 2005. "Subventionen und staatliche Beihilfen in Deutschland [Subsidies and State aid in Germany]," FiFo Reports - FiFo-Berichte 4, University of Cologne, FiFo Institute for Public Economics.
• Bellak, Christian & Leibrecht, Markus & Romisch, Roman, 2005. "A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs," Discussion Paper Series 26365, Hamburg Institute of International Economics.
  • Bellak, Christian & Leibrecht, Markus & Römisch, Roman, 2005. "A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs," HWWA Discussion Papers 336, Hamburg Institute of International Economics (HWWA).
• Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(4), pages 670-692, December.
  • Fred Ramb & Alfons J. Weichenrieder & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo.
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW Kiel).
  • Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies 2005,05, Deutsche Bundesbank.
• Tangian, Andranik S., 2005. "Composite indicator of German regional policy and its use for optimizing subsidies to regional labour markets," WSI Working Papers 138, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
• Daly, Michael, 2005. "The WTO and direct taxation," WTO Discussion Papers 9, World Trade Organization (WTO), Economic Research and Statistics Division.
• Guntram B. Wolff, 2006. "Measuring Tax Burdens in Europe," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 61(03), pages 299-328, September.
  • Wolff, Guntram B., 2005. "Measuring tax burdens in Europe," ZEI Working Papers B 09-2005, University of Bonn, ZEI - Center for European Integration Studies.
• Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Leibniz Centre for European Economic Research.
• Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.
  • Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers 05-33, ZEW - Leibniz Centre for European Economic Research.
• Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005. "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers 05-37, ZEW - Leibniz Centre for European Economic Research.
• Jacqueline Haverals, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB 05-011.RS, ULB -- Universite Libre de Bruxelles.
  • Haverals, Jacqueline, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers 05-38, ZEW - Leibniz Centre for European Economic Research.
• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005. "Capital Subsidies and the Underground Economy," Economics Working Papers 2005-10, Department of Economics and Business Economics, Aarhus University.
• Bellak, Christian & Leibrecht, Markus & Römisch, Roman, 2005. "A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs," HWWA Discussion Papers 336, Hamburg Institute of International Economics (HWWA).
  • Bellak, Christian & Leibrecht, Markus & Romisch, Roman, 2005. "A Note on the Appropriate Measure of Tax Burden on Foreign Direct Investment to the CEECs," Discussion Paper Series 26365, Hamburg Institute of International Economics.
• Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0505, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Piero Cipollone & Corrado Di Maria & Anita Guelfi, 2004. "Hiring Incentives and Labour Force Participation in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 63(2), pages 161-203, November.
  • Piero Cipollone & Corrado Di Maria & Anita Guelfi, 2005. "Hiring incentives and labour force participation in Italy," Temi di discussione (Economic working papers) 552, Bank of Italy, Economic Research and International Relations Area.
• Barón-Rivera, Juan David, 2005. "Tubará : población dormitorio y destino turístico del Atlántico," Chapters, in: Aguilera-Díaz, María Modesta (ed.), Economías locales en el Caribe colombiano : siete estudios de caso, chapter 5, pages 216-264, Banco de la Republica de Colombia.
• Aguilera-Díaz, María Modesta, 2005. "El puerto y el río como ejes articuladores de la economía de Magangué," Chapters, in: Aguilera-Díaz, María Modesta (ed.), Economías locales en el Caribe colombiano : siete estudios de caso, chapter 6, pages 266-327, Banco de la Republica de Colombia.
• Feeny, Simon & Gillman, Max & Harris, Mark N., 2005. "Econometric Accounting of the Australian Corporate Tax Rates: a Firm Panel Example," Cardiff Economics Working Papers E2005/16, Cardiff University, Cardiff Business School, Economics Section.
• Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo.
• Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo.
• Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2005. "Centralized vs. De-centralized Multinationals and Taxes," Working Papers 10-2005, Copenhagen Business School, Department of Economics.
  • Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2005. "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series 1586, CESifo.
• Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
  • Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
  • Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
• Alfons J. Weichenrieder & Oliver Busch & Alfons Weichenrieder, 2005. "Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom)," CESifo Working Paper Series 1637, CESifo.
• Tilmann Rave, 2005. "Umweltorientierte Subventionspolitik in Deutschland : Muster, Konzeptionen, Reformperspektiven," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18, May.
• Bettina Reichl & Siegfried Schönherr & Markus Taube, 2003. "Konjunkturzyklen und Konjunkturforschung in China = Business cycles and cycle analysis in China," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18.
• Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 32-41, April.
• Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(1), pages 32-41, April.
• Jürgen R. Thumann & Gerhard Stratthaus & Christian Keuschnigg & Christine Scheel, 2005. "Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(10), pages 03-15, May.
• Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• David Roodman, 2007. "Production‐weighted Estimates of Aggregate Protection in Rich Countries Towards Developing Countries," The World Economy, Wiley Blackwell, vol. 30(6), pages 999-1028, June.
  • David Roodman, 2005. "Production-weighted Estimates of Aggregate Protection in Rich Countries toward Developing Countries," Working Papers 66, Center for Global Development.
• Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005. "Tax Competition and Public Input," Economics Working Papers 040, European Network of Economic Policy Research Institutes.
  • Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005. "Tax Competition and Public Input," Working Papers 2005-08, CEPII research center.
• Luc Godbout & Karine Dumont & Sébastien Raymond, 2005. "Effort fiscal comparé : le Québec et les autres provinces canadiennes," CIRANO Working Papers 2005s-22, CIRANO.
• Juan Gonzalo Zapata & Natalia Ariza F., 2005. "Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia," Coyuntura Social 12901, Fedesarrollo.
• Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 776-794, August.
  • Ben Ferrett & Ian Wooton, 2010. "Competing for a duopoly: international trade and tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(3), pages 776-794, August.
  • Wooton, Ian, 2005. "Competing for a Duopoly: International Trade and Tax Competition," CEPR Discussion Papers 5379, C.E.P.R. Discussion Papers.
• Ricardo Pinheiro Alves, 2005. "The standard neo-classical view on tax competition. A diagrammatic survey and some deductions for small open economies," Working Papers de Gestão, Economia e Marketing (Management, Economics and Marketing Working Papers) e01/2005, Universidade da Beira Interior, Departamento de Gestão e Economia (Portugal).
• Christer Ljungwall & Martin Linde-Rahr, 2005. "Environmental Policy and the Location of Foreign Direct Investment in China," Governance Working Papers 22020, East Asian Bureau of Economic Research.
• Keigo Kameda & Masao Nakata, 2005. "Public Debt and the Macroeconomic Stability of Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 1(1), pages 49-90, March.
  • Keigo Kameda & Masao Nakata, 2005. "Public Debt and the Macroeconomic Stability of Japan," Macroeconomics Working Papers 22603, East Asian Bureau of Economic Research.
• Ablett, John & Hart, Neil, 2005. "Corporate Income Tax Reform: The Neglected Issue of Tax Income," Economic Analysis and Policy, Elsevier, vol. 35(1-2), pages 45-60, March/Sep.
• Davies, Ronald B., 2005. "State tax competition for foreign direct investment: a winnable war?," Journal of International Economics, Elsevier, vol. 67(2), pages 498-512, December.
  • Ronald B. Davies, 2000. "State Tax Competition for Foreign Direct Investment: A Winnable War?," University of Oregon Economics Department Working Papers 2000-4, University of Oregon Economics Department, revised 01 Jul 2002.
• Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
  • Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse.
• Crocker, Keith J. & Slemrod, Joel, 2005. "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1593-1610, September.
  • Keith J. Crocker & Joel Slemrod, 2004. "Corporate Tax Evasion with Agency Costs," NBER Working Papers 10690, National Bureau of Economic Research, Inc.
• Eremenko Igor & Lisenkova Katerina, 2005. "Impact of joining the WTO on Ukrainian ferrous metallurgy," EERC Working Paper Series 05-02e, EERC Research Network, Russia and CIS.
• Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
• Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005. "Tax Competition and Public Input," Working Papers 2005-08, CEPII research center.
  • Agnès Bénassy-Quéré & Nicolas Gobalraja & Alain Trannoy, 2005. "Tax Competition and Public Input," Economics Working Papers 040, European Network of Economic Policy Research Institutes.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
• Luigi Bernardi, 2005. "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 139-158, November.
• Victor Matheson & Robert Baade, 2005. "Have Public Finance Principles Been Shut Out in Financing New Sports Stadiums for the NFL in the United States?," Working Papers 0511, College of the Holy Cross, Department of Economics.
• Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2005. "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series 1586, CESifo.
  • Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2005. "Centralized vs. De-centralized Multinationals and Taxes," Working Papers 10-2005, Copenhagen Business School, Department of Economics.
• Hortlund, Per, 2005. "Do Inflation and High Taxes Increase Bank Leverage?," SSE/EFI Working Paper Series in Economics and Finance 612, Stockholm School of Economics.
• Lund, Diderik, 2005. "An analytical model of required returns to equity under taxation with imperfect loss offset," Memorandum 13/2005, Oslo University, Department of Economics.
• Hortlund, Per, 2005. "Does Inflation and High Taxes Increase Bank Leverage?," Ratio Working Papers 69, The Ratio Institute.
• José Manuel González-Páramo, 2005. "Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 172(1), pages 23-59, June.
• Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.
• Johannes Becker & Clemens Fuest, 2005. "Does Germany collect revenue from taxing the normal return to capital?," Fiscal Studies, Institute for Fiscal Studies, vol. 26(4), pages 491-511, December.
• Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.
• Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005. "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series iiisdp97, IIIS.
  • Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006. "Optimal Corporation Tax: An I.O. Approach," STICERD - Economics of Industry Papers 42, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  • Colombo, Luca & Labrecciosa, Paola & Walsh, Patrick Paul, 2006. "Optimal corporation tax: an I.O. approach," LSE Research Online Documents on Economics 6719, London School of Economics and Political Science, LSE Library.
• Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 42(126), pages 257-281.
  • Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo 297, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 42(126), pages 257-281.
  • Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo 297, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Goran Vuksic, 2005. "Impact of foreign direct investment on Croatian manufacturing exports," Financial Theory and Practice, Institute of Public Finance, vol. 29(2), pages 131-158.
• Holger Görg & Eric Strobl, 2006. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant‐Level Data," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 860-876, April.
  • Görg, Holger & Strobl, Eric, 2005. "Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data," IZA Discussion Papers 1606, Institute of Labor Economics (IZA).
• Niemann Rainer & Sureth Caren, 2005. "Capital Budgeting with Taxes under Uncertainty and Irreversibility / Investitionsplanung mit Steuern bei Unsicherheit und Irreversibilität," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(1), pages 77-95, February.
• Hylke Vandenbussche & Karen Crabbé & Boudewijn Janssen, 2005. "Is there Regional Tax Competition? Firm Level Evidence for Belgium," De Economist, Springer, vol. 153(3), pages 257-276, September.
  • Vandenbussche, Hylke & Janssen, Boudewijn & Crabbé, Karen, 2004. "Is There Regional Tax Competition? Firm Level Evidence for Belgium," CEPR Discussion Papers 4721, C.E.P.R. Discussion Papers.
  • VANDENBUSSCHE, Hylke & CRABBE, Karen & JANSSEN, Boudewijn, 2005. "Is there regional tax competition? Firm Level Evidence for Belgium," LIDAM Reprints CORE 1891, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
  • Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
• Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy.
• Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

2004

• Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
• Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, Department of Economics and Business Economics, Aarhus University.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
• Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," Journal of Finance, American Finance Association, vol. 59(6), pages 2451-2487, December.
• Eren Inci, 2004. "A Model of R&D Tax Incentives," Boston College Working Papers in Economics 597, Boston College Department of Economics, revised 09 Oct 2006.
• Dmitri Romanov, 2004. "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers 2004.17, Bank of Israel.
• Osiris Parcero, 2004. "Inter-region Competition for FDI," The Centre for Market and Public Organisation 04/100, The Centre for Market and Public Organisation, University of Bristol, UK.
• Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
• John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
• Johannes Becker & Clemens Fuest, 2004. "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series 1342, CESifo.
• Mintz, Jack & Smart, Michael, 2002. "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February.
  • Jack Mintz & Michael Smart, 1998. "Tax-exempt investors and the asset allocation puzzle," Working Papers msmart-98-04, University of Toronto, Department of Economics.
  • Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo.
• Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
  • Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers 266, VATT Institute for Economic Research.
  • Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2004. "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
  • Christian Keuschnigg & Soren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002 2002-05, Department of Economics, University of St. Gallen.
  • Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
• Christian Keuschnigg, 2004. "Taxation of a venture capitalist with a portfolio of firms," Oxford Economic Papers, Oxford University Press, vol. 56(2), pages 285-306, April.
  • Christian Keuschnigg, 2002. "Taxation of a Venture Capitalist with a Portfolio of Firms," CESifo Working Paper Series 813, CESifo.
  • Christian Keuschnigg, 2003. "Taxation of a Venture Capitalist With a Portfolio of Firms," University of St. Gallen Department of Economics working paper series 2003 2003-04, Department of Economics, University of St. Gallen.
• Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
  • David F. Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers 9843, National Bureau of Economic Research, Inc.
  • David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo.
• Alfons Kühn, 2004. "Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 10-14, January.
• Kurt Faltlhauser, 2004. "Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 15-20, January.
• Wilfried Wagner, 2004. "Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 21-27, January.
• Markus Achatz, 2004. "Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 28-33, January.
• Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, January.
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• Naoto Jinji & Tsuyoshi Toshimitsu, 2006. "Optimal Policy For Product R&D With Endogenous Quality Ordering: Asymmetric Duopoly," Australian Economic Papers, Wiley Blackwell, vol. 45(2), pages 127-140, June.
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• Igor Eremenko & Katerina Lisenkova, 2004. "The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy," CERT Discussion Papers 0411, Centre for Economic Reform and Transformation, Heriot Watt University.
• Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
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• R. Vergara, 2010. "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, vol. 42(6), pages 717-725.
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• Brulhart, Marius & Jametti, Mario, 2006. "Vertical versus horizontal tax externalities: An empirical test," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2027-2062, November.
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• David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
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  • Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc.
• Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
• Michel Mignolet & Nathalie Eyckmans & Olivier Meunier, 2004. "Location, investment and regional policy: the contribution of the average effective tax rate theory," ERSA conference papers ersa04p541, European Regional Science Association.
• Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 287-301, October.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• DUGUET Emmanuel, 2004. "Are R&D subsidies a substitute or a complement to privately funded R&D? Evidence from France using propensity score methods for non- experimental data," Public Economics 0411007, University Library of Munich, Germany.
• Kächelein, Holger, 2004. "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series 51, Bamberg University, Bamberg Economic Research Group.
• Bode, Sven, 2004. "Multi-Period Emissions Trading in the Electricity Sector: Winners and Losers," HWWA Discussion Papers 268, Hamburg Institute of International Economics (HWWA).
• Boss, Alfred, 2004. "Radikale Steuerreform in Deutschland?," Kiel Working Papers 1208, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred & Rosenschon, Astrid, 2004. "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers 1220, Kiel Institute for the World Economy (IfW Kiel).
• Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
  • Lachmund, Andreas & Kiesewetter, Dirk, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge 278, University of Tübingen, School of Business and Economics.
• Molzahn, Alexander, 2004. "Optimale Fiskalpolitik und endogenes Wachstum," Tübinger Diskussionsbeiträge 285, University of Tübingen, School of Business and Economics.
• Schäfer, Anne & Spengel, Christoph, 2004. "International Tax Planning in the Age of ICT," ZEW Discussion Papers 04-27, ZEW - Leibniz Centre for European Economic Research.

2003

• Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
  • Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
• Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr., 2003. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," NBER Working Papers 9715, National Bureau of Economic Research, Inc.
• Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
  • David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo.
  • David F. Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers 9843, National Bureau of Economic Research, Inc.
• Kwang-Yeol Yoo, 2003. "Corporate Taxation of Foreign Direct Investment Income 1991-2001," OECD Economics Department Working Papers 365, OECD Publishing.
• Davies, Ronald B., 2003. "Tax Treaties, Renegotiations, and Foreign Direct Investment," Economic Analysis and Policy, Elsevier, vol. 33(2), pages 251-273, September.
  • Ronald B. Davies, 2003. "Tax Treaties, Renegotiations, and Foreign Direct Investment," University of Oregon Economics Department Working Papers 2003-14, University of Oregon Economics Department, revised 10 Jun 2003.
• Ronald B. Davies & Hartmut Egger & Peter Egger, 2003. "Tax Competition for International Producers and the Mode of Foreign Market Entry," University of Oregon Economics Department Working Papers 2006-19, University of Oregon Economics Department, revised 10 Jun 2003.
  • Ronald B Davies & Hartmut Egger & Peter Egger, 2007. "Tax Competition for International Producers and the Mode of Foreign Market Entry," Working Papers 0711, Oxford University Centre for Business Taxation.
• Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
• Helena Blazic & Nikša Nikolic & Mario Pecaric, 2003. "Consumer-Based Taxation at the Business Level: The Croatian Experience," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 8(1), pages 57-68, Spring.
• Стайков, Ивайло, 2003. "Икономически И Правни Аспекти На Свободните Икономически Зони В България [Economic and legal aspects of the free economic zones in Bulgaria]," MPRA Paper 112759, University Library of Munich, Germany.
• David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
• David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
  • David Bradford, 2004. "The X Tax in the World Economy," CESifo Working Paper Series 1264, CESifo.
  • David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc.
• Maurizio Mussoni, 2003. "Il mecenatismo e la valorizzazione economica della cultura," Rivista di Politica Economica, SIPI Spa, vol. 93(3), pages 133-182, May-June.
• Rainer Niemann & Dirk Simons, 2003. "Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(4), pages 321-341, October.
• Mario Tirelli, 2003. "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 26(2), pages 97-128, November.
  • Tirelli, Mario, 2002. "Income Taxation when Markets are Incomplete," MPRA Paper 746, University Library of Munich, Germany.
• Iulie Aslaksen & Terje Synnestvedt, 2003. "Corporate environmental protection under uncertainty," Discussion Papers 355, Statistics Norway, Research Department.
• European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2003. "Structures of taxation systems in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
• Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz, 2003. "Corporation Tax Asymmetries and Firm-Level Investment in Canada," International Tax Program Papers 0303, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Jack Mintz, 2004. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 419-434, August.
  • Jack M. Mintz, 2003. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax Program Papers 0410, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Sep 2004.
• Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007. "Theft and taxes," Journal of Financial Economics, Elsevier, vol. 84(3), pages 591-623, June.
  • Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2003. "Theft and Taxes," International Tax Program Papers 0501, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2004.
  • Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2004. "Theft and Taxes," NBER Working Papers 10978, National Bureau of Economic Research, Inc.
  • Desai, Mihir & Dyck, Alexander & Zingales, Luigi, 2004. "Theft and Taxes," CEPR Discussion Papers 4816, C.E.P.R. Discussion Papers.
• Christian Keuschnigg, 2004. "Taxation of a venture capitalist with a portfolio of firms," Oxford Economic Papers, Oxford University Press, vol. 56(2), pages 285-306, April.
  • Christian Keuschnigg, 2002. "Taxation of a Venture Capitalist with a Portfolio of Firms," CESifo Working Paper Series 813, CESifo.
  • Christian Keuschnigg, 2003. "Taxation of a Venture Capitalist With a Portfolio of Firms," University of St. Gallen Department of Economics working paper series 2003 2003-04, Department of Economics, University of St. Gallen.
• Martin D. Dietz & Christian Keuschnigg, 2004. "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
  • Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
• Keuschnigg, Christian, 2003. "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers 3850, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
• Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
• Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
• Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
  • Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
• Matthew J. Kotchen, 2006. "Green Markets and Private Provision of Public Goods," Journal of Political Economy, University of Chicago Press, vol. 114(4), pages 816-845, August.
  • Matthew J. Kotchen, 2003. "Green Markets and Private Provision of Public Goods," Department of Economics Working Papers 2003-05, Department of Economics, Williams College.
• Dino Falaschetti & Michael Orlando, 2003. "Cutting the Dividends Tax…and Corporate Governance Too?," Finance 0311008, University Library of Munich, Germany.
• Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
  • Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
  • Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).
• Tangian, Andranik S., 2003. "Optimizing German regional policy-2004: A study based on empirical data from 1994 to 2001," WSI Working Papers 119, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
• Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten, 2003. "Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften," ZEW Discussion Papers 03-30, ZEW - Leibniz Centre for European Economic Research.
• Spengel, Christoph & Schäfer, Anne, 2003. "The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?," ZEW Discussion Papers 03-53, ZEW - Leibniz Centre for European Economic Research.
• cipollone piero & Anita Guelfi, 2003. "tax credit policy and firms' behaviour: the case of subsidy to open-end labour contract in italy," Temi di discussione (Economic working papers) 471, Bank of Italy, Economic Research and International Relations Area.
• Carsten Vestero Jensen & Soren Bo Nielsen, 2003. "Tax policy on the outskirts of the EU: Greenland," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 4(1), pages 46-63, December.
  • Vesterø Jensen, Carsten & Nielsen, Søren Bo, 2003. "Tax policy at the outskirts of EU: Greenland," Working Papers 13-2003, Copenhagen Business School, Department of Economics.
• William M. Getry & Deen Kemsley & Christopher J. Mayer, 2003. "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," Journal of Finance, American Finance Association, vol. 58(1), pages 261-282, February.
  • William M. Gentry & Deen Kemsley & Christopher J. Mayer, 2001. "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," NBER Working Papers 8486, National Bureau of Economic Research, Inc.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare : Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland, Institute for Economies in Transition.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
• Fullerton Don & Mohr Robert D., 2003. "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 2(1), pages 1-20, January.
  • Don Fullerton & Robert D. Mohr, 2002. "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," NBER Working Papers 8723, National Bureau of Economic Research, Inc.
• Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
• Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
• Paolo Panteghini & Guttorm Schjelderup, 2003. "Competing for Foreign Direct Investments: A Real Options Approach," CESifo Working Paper Series 929, CESifo.
• Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 52-55, February.
• Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 45-51, 02.
• Chang Woon Nam & Doina Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 52-55, 02.
• Martin Junkernheinrich & Klaus Bräunig & Lorenz Jarass & Albert J. Rädler & Alfons Kühn, 2003. "Gewerbesteuer: reformieren oder ersetzen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(09), pages 3-22, May.
• Agnès Bénassy-Quéré & Amina Lahrèche-Revil & Lionel Fontagné, 2003. "Tax Competition and Foreign Direct Investment," Working Papers 2003-17, CEPII research center.
• Stefano Micossi & Paola Parascandolo & Barbara Triberti, 2003. "Efficient Taxation of Multi-national Enterprises in the European Union," Bruges European Economic Policy Briefings 5, European Economic Studies Department, College of Europe.
• Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
  • Keuschnigg, Christian, 2003. "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers 3850, C.E.P.R. Discussion Papers.
• Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
  • Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
  • Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
  • Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
  • Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
• Christian Keuschnigg & Søren Bo Nielsen, 2004. "Taxation and Venture Capital Backed Entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 369-390, August.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
• Vincent , VANDENBERGHE, 2003. "Private, Private Government-Dependent and Public Schools. An International Effectiveness Analysis," LIDAM Discussion Papers IRES 2003029, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Holger Görg, 2003. "Fancy a stay at the "Hotel California "?Foreign Direct Investment,Taxation and Exit Costs," DNB Staff Reports (discontinued) 96, Netherlands Central Bank.
• Altshuler, Rosanne & Hubbard, R. Glenn, 2003. "The effect of the tax reform act of 1986 on the location of assets in financial services firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
  • Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
  • Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
• Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
  • Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
• Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
  • Roger H. Gordon & Wei Li, 1999. "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers 7110, National Bureau of Economic Research, Inc.
• Bond, Stephen R. & Devereux, Michael P., 2003. "Generalised R-based and S-based taxes under uncertainty," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
  • Stephen Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
• Urzúa, Carlos M., 2003. "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers 2004-01, Tecnológico de Monterrey, Campus Ciudad de México.
• Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47.
  • Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47, September.
  • Régibeau, Pierre & Rockett, Kate, 2001. "Administrative Delays as Barriers to Trade," CEPR Discussion Papers 3007, C.E.P.R. Discussion Papers.
  • Régibeau, Pierre & Rockett, Katharine, 2003. "Administrative Delays as Barriers to Trade," Economics Discussion Papers 2848, University of Essex, Department of Economics.
• Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
  • Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
  • Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  • Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
• Ben Lockwood & Miltiadis Makris, 2003. "Tax Competition and Politics: Double-Edged Incentives Revisited," Discussion Papers 0304, University of Exeter, Department of Economics.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003. "Employer-sponsored training in stabilisation and growth policy perspectives," Working Paper Series 2003:8, IFAU - Institute for Evaluation of Labour Market and Education Policy.
• Håkanson, Christina & Johanson, Satu & Mellander, Erik, 2003. "Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives," Working Paper Series 592, Research Institute of Industrial Economics.
• Du Rietz, Gunnar & Johansson, Dan, 2003. "Skatterna, företagandet och tillväxten," Ratio Working Papers 20, The Ratio Institute.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
• Kelly Edmiston & Shannon Mudd & Neven Valev, 2003. "Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty," Fiscal Studies, Institute for Fiscal Studies, vol. 24(3), pages 341-359, September.
• Suman Basu & Carl Emmerson & Christine Frayne, 2003. "An examination of the IFS corporation tax forecasting record," IFS Working Papers W03/21, Institute for Fiscal Studies.
• Rodrigo Cerda, 2003. "Impuestos Óptimos en Empresas," Documentos de Trabajo 251, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Miles Corak & Wen-Hao Chen, 2007. "Firms, Industries, and Unemployment Insurance: An Analysis using Employer–Employee Data," Research in Labor Economics, in: Aspects of Worker Well-Being, pages 299-336, Emerald Group Publishing Limited.
  • Corak, Miles & Chen, Wen-Hao, 2003. "Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data," IZA Discussion Papers 811, Institute of Labor Economics (IZA).
• Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
  • Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
• Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
  • Devereux, Michael & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
• Davies, Ronald B & Gresik, Thomas A, 2003. "Tax Competition and Foreign Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 127-145, March.
  • Ronald B. Davies & Thomas A. Gresik, 2001. "Tax Competition and Foreign Capital," University of Oregon Economics Department Working Papers 2001-15, University of Oregon Economics Department, revised 01 Jan 2001.
• Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
  • David F. Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers 9843, National Bureau of Economic Research, Inc.
  • David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo.
• de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
  • Ruud A. De Mooij & Sjef Ederveen, 2001. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series 588, CESifo.
  • Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3, CPB Netherlands Bureau for Economic Policy Analysis.
• Alfred Boss, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy.
• Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

2002

• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  • Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
  • Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
  • Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
• Rainer Niemann & Caren Sureth, 2002. "Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory," CESifo Working Paper Series 709, CESifo.
• Paolo Panteghini, 2002. "Endogenous Timing and the Taxation of Discrete Investment Choices," CESifo Working Paper Series 723, CESifo.
• Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 3-9, April.
• Peter Birch Sorensen, 2002. "To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 31-35, April.
• Marcel Gérard, 2002. "Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 38-40, April.
• Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 3-9, April.
• Peter Birch Sorensen, 2002. "To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 31-35, April.
• Marcel Gérard, 2002. "Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 38-40, April.
• Lothar Schemmel, 2002. "Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(10), pages 22-28, May.
• Juan Camilo Restrepo, 2002. "Los alcances de la coyuntura fiscal del país," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, June.
• Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
  • Devereux, Michael & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2004. "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
  • Christian Keuschnigg & Soren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002 2002-05, Department of Economics, University of St. Gallen.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.
• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  • Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
  • Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
  • Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
• Devereux, Michael & Bond, Stephen Roy, 2002. "Cash Flow Taxes in an Open Economy," CEPR Discussion Papers 3401, C.E.P.R. Discussion Papers.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
• Waldenstrom, Daniel, 2002. "Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939," Explorations in Economic History, Elsevier, vol. 39(1), pages 29-45, January.
  • 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 356, Stockholm School of Economics.
• Mintz, Jack & Smart, Michael, 2002. "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February.
  • Jack Mintz & Michael Smart, 1998. "Tax-exempt investors and the asset allocation puzzle," Working Papers msmart-98-04, University of Toronto, Department of Economics.
  • Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo.
• Timofeev Andrey, 2002. "Fiscal Decentralization and Soft Budget Constraints," EERC Working Paper Series 01-12e, EERC Research Network, Russia and CIS.
• Tonis Alexander, 2002. "Privileges for Enterprises: Efficient Discrimination or Room for Abuse?," EERC Working Paper Series 02-01e, EERC Research Network, Russia and CIS.
• Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
  • Gaëtan Nicodème, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 2008 - 2015 175, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Milan Sedmihradský, 2002. "Daòové zatížení jako konkurenèní faktor v mezinárodní soutìži ? Model asymetrických zemí v podmínkách monopolu," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 52(10), pages 550-569, October.
• Michael Funke, 2002. "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 102-109, Autumn.
  • Michael Funke, 2002. "Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform," Quantitative Macroeconomics Working Papers 20204, Hamburg University, Department of Economics.
• Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers 266, VATT Institute for Economic Research.
• Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics.
• Michael Funke, 2002. "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 102-109, Autumn.
  • Michael Funke, 2002. "Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform," Quantitative Macroeconomics Working Papers 20204, Hamburg University, Department of Economics.
• Du Rietz, Gunnar, 2002. "Kapitalskatterna och den kreativa förstörelsen," Ratio Working Papers 5, The Ratio Institute.
• Lindhe, Tobias, 2002. "Methods of Mitigating Double Taxation," Working Paper Series 2002:8, Uppsala University, Department of Economics.
• Féliz Domínguez Barrero, 2002. "Régimen fiscal de la previsión social en la empresa: Incentivos existentes y equidad del sistema," Hacienda Pública Española / Review of Public Economics, IEF, vol. 163(4), pages 35-70, December.
• Satish Chand, 2002. "International tax arbitrage via corporate income splitting," Quantitative Finance, Taylor & Francis Journals, vol. 2(2), pages 111-115.
  • Satish Chand, 2002. "International tax abitrage via corporate income splitting," International and Development Economics Working Papers idec02-1, International and Development Economics.
• Görg, Holger, 2002. "Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs," IZA Discussion Papers 665, Institute of Labor Economics (IZA).
• Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.
• Fullerton Don & Mohr Robert D., 2003. "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 2(1), pages 1-20, January.
  • Don Fullerton & Robert D. Mohr, 2002. "Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax," NBER Working Papers 8723, National Bureau of Economic Research, Inc.
• Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
  • Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
• Hines, James Jr., 2004. "On the timeliness of tax reform," Journal of Public Economics, Elsevier, vol. 88(5), pages 1043-1059, April.
  • James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.
• Desai, Mihir A. & Hines, James R. Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
  • Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
• Austan Goolsbee, 2002. "The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data," NBER Working Papers 9141, National Bureau of Economic Research, Inc.
• Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
• Desai, Mihir A. & Hines, James R. Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
  • Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
• Peter Wilson, 2002. "An Analysis of a Cash Flow Tax for Small Business," Treasury Working Paper Series 02/27, New Zealand Treasury.
• Gaëtan Nicodème, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 2008 - 2015 175, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  • Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
• Mario Tirelli, 2003. "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 26(2), pages 97-128, November.
  • Tirelli, Mario, 2002. "Income Taxation when Markets are Incomplete," MPRA Paper 746, University Library of Munich, Germany.
• Domenico Scalera & Alberto Zazzaro, 2002. "Subsidies, Negotiated Planning and Public Enterprise in the Italian Mezzogiorno," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 3, November.
• Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters, in: International Taxation and Multinational Activity, pages 9-38, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 1998. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Working Papers 6383, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & Harry Grubert, 2002. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," Departmental Working Papers 199806, Rutgers University, Department of Economics.
• Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
  • Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
• Rosanne Altshuler & R. Glenn Hubbard, 2002. "The Effect of the Tax Reform Act of 1986 on the Location of Assets," Departmental Working Papers 200012, Rutgers University, Department of Economics.
• Altshuler, Rosanne & Grubert, Harry, 2001. "Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 787-809, December.
  • Rosanne Altshuler & Harry Grubert, 2002. "Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations," Departmental Working Papers 200201, Rutgers University, Department of Economics.
• Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
• Hans Gersbach, 2002. "How to get firms to invest: A simple solution to the hold-up problem in regulation," Review of Economic Design, Springer;Society for Economic Design, vol. 7(1), pages 45-56.
• Stefan Bogner & Manfred Frühwirth & Andreas Höger, 2002. "Die optimale Kapitalstruktur österreichischer Kapitalgesellschaften nach der Steuerreform 2000 unter besonderer Berücksichtigung der Eigenkapitalzuwachsverzinsung," Schmalenbach Journal of Business Research, Springer, vol. 54(3), pages 233-245, May.
• Christoph Spengel, 2002. "Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 710-742, December.
• Satish Chand, 2002. "International tax arbitrage via corporate income splitting," Quantitative Finance, Taylor & Francis Journals, vol. 2(2), pages 111-115.
  • Satish Chand, 2002. "International tax abitrage via corporate income splitting," International and Development Economics Working Papers idec02-1, International and Development Economics.
• European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2003. "Structures of taxation systems in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2004. "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
• Stephen A. Woodbury, 2002. "Income Replacement and Reemployment Programs in Michigan and Neighboring States," Upjohn Working Papers 02-86, W.E. Upjohn Institute for Employment Research.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2004. "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
  • Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.
  • Christian Keuschnigg & Soren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002 2002-05, Department of Economics, University of St. Gallen.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  • Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
  • Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
  • Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
• Homburg, Stefan, 2002. "Kommunalzuschlag statt Gewerbesteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 57(7), pages 1-1.
• Knirsch, Deborah, 2002. "Neutrality-based effective tax rates," Tübinger Diskussionsbeiträge 249, University of Tübingen, School of Business and Economics.
• Schäfer, Anne & Spengel, Christoph, 2002. "ICT and international corporate taxation: tax attributes and scope of taxation," ZEW Discussion Papers 02-81, ZEW - Leibniz Centre for European Economic Research.
• Schröer, André, 2002. "Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips," ZEW Discussion Papers 02-53, ZEW - Leibniz Centre for European Economic Research.
• Lammersen, Lothar, 2002. "Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity," ZEW Discussion Papers 02-47, ZEW - Leibniz Centre for European Economic Research.
• Lammersen, Lothar, 2002. "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers 02-46, ZEW - Leibniz Centre for European Economic Research.

2001

• Adama Zerbo, 2001. "Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel," Documents de travail 62, Groupe d'Economie du Développement de l'Université Montesquieu Bordeaux IV.
• Mihir A. Desai & James R. Hines, Jr., 2001. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
• Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
• Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
  • Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
• Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
  • Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
• William M. Getry & Deen Kemsley & Christopher J. Mayer, 2003. "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," Journal of Finance, American Finance Association, vol. 58(1), pages 261-282, February.
  • William M. Gentry & Deen Kemsley & Christopher J. Mayer, 2001. "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," NBER Working Papers 8486, National Bureau of Economic Research, Inc.
• Altshuler, Rosanne & Grubert, Harry, 2001. "Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 787-809, December.
  • Rosanne Altshuler & Harry Grubert, 2002. "Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations," Departmental Working Papers 200201, Rutgers University, Department of Economics.
• Bruce A. Blonigen & Ronald B. Davies, 2004. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 601-622, September.
  • Bruce A. Blonigen & Ronald B. Davies, 2000. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," NBER Working Papers 7929, National Bureau of Economic Research, Inc.
  • Bruce A. Blonigen & Ronald B. Davies, 2001. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," University of Oregon Economics Department Working Papers 2001-14, University of Oregon Economics Department, revised 01 Jan 2001.
• Davies, Ronald B & Gresik, Thomas A, 2003. "Tax Competition and Foreign Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 127-145, March.
  • Ronald B. Davies & Thomas A. Gresik, 2001. "Tax Competition and Foreign Capital," University of Oregon Economics Department Working Papers 2001-15, University of Oregon Economics Department, revised 01 Jan 2001.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
• Davies, Ronald B. & Ellis, Christopher J., 2007. "Competition in taxes and performance requirements for foreign direct investment," European Economic Review, Elsevier, vol. 51(6), pages 1423-1442, August.
  • Ronald B. Davies & Christopher J. Ellis, 2001. "Competition in Taxes and Performance Requirements for Foreign Direct Investment," University of Oregon Economics Department Working Papers 2001-4, University of Oregon Economics Department, revised 01 Jun 2001.
• Gaëtan Nicodème, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  • Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
• Pierre Fortin, 2001. "The Irish Economic Boom: What Can We Learn?," International Productivity Monitor, Centre for the Study of Living Standards, vol. 3, pages 19-31, Fall.
• Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
  • Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
• Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 481-503, May.
  • Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 481-503, May.
• Deen Kemsley, 2001. "Dividend Tax Capitalization: Clarifications and Responses to Recent Challenges," Yale School of Management Working Papers ysm216, Yale School of Management.
• Deen Kemsley & Doron Nissim, 2001. "Valuation of the Debt-Tax Shield," Yale School of Management Working Papers ysm249, Yale School of Management.
• Besendorfer, Daniel & Greulich, A. Katharina, 2001. "Company pensions and taxation," Discussion Papers 94, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
• Marcus Asplund & Richard Friberg, 2001. "The Law of One Price in Scandinavian Duty-Free Stores," American Economic Review, American Economic Association, vol. 91(4), pages 1072-1083, September.
• John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
  • John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
• Alessandra Staderini, 2001. "Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98," Temi di discussione (Economic working papers) 423, Bank of Italy, Economic Research and International Relations Area.
• Lawrence W. Kenny & Stanley L. Winer, 2001. "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers 01-03, Carleton University, Department of Economics.
• Rainer Niemann, 2001. "Tax Rate Uncertainty and Investment Behavior," CESifo Working Paper Series 557, CESifo.
• de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
  • Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3, CPB Netherlands Bureau for Economic Policy Analysis.
  • Ruud A. De Mooij & Sjef Ederveen, 2001. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series 588, CESifo.
• Carlos Artacho Ruiz & Nuria Ceular Villamandos & Fernando J. Fuentes García, 2001. "La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 155-170, August.
• Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 481-503, May.
  • Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 481-503, May.
• Ashley Winston, 2001. "Developing a Cost of Capital Module for Computable General Equilibrium Modelling," Centre of Policy Studies/IMPACT Centre Working Papers op-96, Victoria University, Centre of Policy Studies/IMPACT Centre.
• de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
  • Ruud A. De Mooij & Sjef Ederveen, 2001. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series 588, CESifo.
  • Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3, CPB Netherlands Bureau for Economic Policy Analysis.
• de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
  • Ruud A. De Mooij & Sjef Ederveen, 2001. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series 588, CESifo.
  • Ruud de Mooij & S. Ederveen, 2001. "Taxation and foreign direct investment; a synthesis of empirical research," CPB Discussion Paper 3.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Frank Windmeijer & Eric de Laat & Rudy Douven & Esther Mot, 2006. "Pharmaceutical promotion and GP prescription behaviour," Health Economics, John Wiley & Sons, Ltd., vol. 15(1), pages 5-18, January.
  • Eric de Laat & Rudy Douven & Esther Mot & F. Windmeijer, 2004. "Pharmaceutical promotion and GP prescription behaviour," CPB Discussion Paper 30, CPB Netherlands Bureau for Economic Policy Analysis.
• Frank Windmeijer & Eric de Laat & Rudy Douven & Esther Mot, 2006. "Pharmaceutical promotion and GP prescription behaviour," Health Economics, John Wiley & Sons, Ltd., vol. 15(1), pages 5-18, January.
  • Eric de Laat & Rudy Douven & Esther Mot & F. Windmeijer, 2004. "Pharmaceutical promotion and GP prescription behaviour," CPB Discussion Paper 30.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Nick Draper & Free Huizinga, 2001. "The effect of corporate taxes on investment and the capital stock," CPB Memorandum 13, CPB Netherlands Bureau for Economic Policy Analysis.
• Nick Draper & Free Huizinga, 2001. "The effect of corporate taxes on investment and the capital stock," CPB Memorandum 13.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2001. "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers 2753, C.E.P.R. Discussion Papers.
• Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47.
  • Regibeau Pierre M & Rockett Katharine E, 2006. "Administrative Delays as Barriers to Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-47, September.
  • Régibeau, Pierre & Rockett, Kate, 2001. "Administrative Delays as Barriers to Trade," CEPR Discussion Papers 3007, C.E.P.R. Discussion Papers.
  • Régibeau, Pierre & Rockett, Katharine, 2003. "Administrative Delays as Barriers to Trade," Economics Discussion Papers 2848, University of Essex, Department of Economics.
• Row, Richard & Duhs, Alan, 2001. "The National GST and Commonwealth-State Financial Relations: A Neglected Issue," Economic Analysis and Policy, Elsevier, vol. 31(1), pages 57-72, March.
• Gordon, Roger H. & Lee, Young, 2001. "Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data," Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
  • Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
• Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
  • Gaëtan Nicodème, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Milan Sedmihradský, 2001. "Tax Burden and the Allocation of Investment in International Framework with Monopolistic Firms," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 51(10), pages 550-565, October.
• Paolo M. Panteghini, 2001. "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, vol. 14(1), pages 5-13, Spring.
• Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.
• Lindhe, T., 2001. "Mitigating Double Taxation in an Open Economy," Papers 2001:05, Uppsala - Working Paper Series.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
  • Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
• Damjanovic, Tatiana, 2001. "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance 0454, Stockholm School of Economics, revised 03 Dec 2001.
• Lund,D., 2001. "Taxation, uncertainty, and the cost of equity for a multinational firm," Memorandum 13/2001, Oslo University, Department of Economics.
• Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics.
• Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
  • Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
• Mª Carmen Trueba Cortés & Pablo Lozano Chavarría, 2001. "Los Determinantes De La Localización Industrial En El Ámbito Municipal: La Influencia De Las Variables Fiscales," Hacienda Pública Española / Review of Public Economics, IEF, vol. 156(1), march.
• Desiderio Romero Jordán & Jesús Ruiz-Huerta Carbonell, 2001. "Crédito Fiscal, Costes Financieros E Inversión Empresarial: Evidencia Para España Con Un Panel De Microdatos Tributarios," Hacienda Pública Española / Review of Public Economics, IEF, vol. 158(3), September.
• Desiderio Romero Jordán & José Félix Sanz Sanz, 2001. "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
• Fuest Clemens & Riphahn Regina, 2001. "Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(1), pages 14-31, February.
• Semjén, András, 2001. "Az adóadminisztráció eredményessége és a rejtett gazdaság [The effectiveness of tax administration and the hidden economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 219-243.

2000

• Chen, KCW & Schoderbek, MP, 2000. "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 23-44.
• 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, vol. 1(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, vol. 1(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, vol. 1(03), pages 3-9, October.
• 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, vol. 1(3), 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, vol. 1(3), 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, vol. 1(3), 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, vol. 53(19-20), 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, vol. 53(19-20), pages 10-25, July.
• 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, vol. 53(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, vol. 53(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 2000-06, CEPII research center.
• TIRELLI, Mario, 2000. "Capital income taxation when markets are incomplete," LIDAM Discussion Papers CORE 2000011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011. "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper 172, CPB Netherlands Bureau for Economic Policy Analysis.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011. "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• 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 172, CPB Netherlands Bureau for Economic Policy Analysis.
• 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 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & A. Parikh, 2000. "How mobile is capital within the European Union?," CPB Research Memorandum 172, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & A. Parikh, 2000. "How mobile is capital within the European Union?," CPB Research Memorandum 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
  • Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
• Nicolas Marceau & Michael Smart, 2000. "Business Tax Lobbying," Cahiers de recherche CREFE / CREFE Working Papers 102, CREFE, Université du Québec à Montréal.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-03592503, HAL.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • 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) halshs-00353879, HAL.
• 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 DT/2000/07, DIAL (Développement, Institutions et Mondialisation).
• Kostial, Kristina & Gropp, Reint, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 31, European Central Bank.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
  • Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
  • Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
• Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000. "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 99-122, August.
  • Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999. "The Impact of State Taxes on Self-Insurance," NBER Working Papers 7453, National Bureau of Economic Research, Inc.
• Dahlstrom, T., 2000. "Neutral Corporate Taxation under Uncertainty: New Insights Offered by Real Options Theory," University of Helsinki, Department of Economics 469, Department of Economics.
• 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 2000:4, Uppsala - Working Paper Series.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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) halshs-03592503, HAL.
  • 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) halshs-00353879, HAL.
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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) halshs-03592503, HAL.
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • 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) halshs-00353879, HAL.
• Waldenstrom, Daniel, 2002. "Taxing Emerging Stock Markets: A Beneficial Policy? Evidence from the Stockholm Stock Exchange, 1907-1939," Explorations in Economic History, Elsevier, vol. 39(1), pages 29-45, January.
  • 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 356, Stockholm School of Economics.
• 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, vol. 56(3/4), pages 285-285, July.
  • 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 2000:4, Uppsala University, Department of Economics.
• Annick Hespel & Michel Mignolet, 2000. "Tax-aided financial services companies and the cost of capital," Fiscal Studies, Institute for Fiscal Studies, vol. 21(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 148, Institute of Labor Economics (IZA).
• James M. Poterba, 2000. "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2, May.
• Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters, in: International Taxation and Multinational Activity, pages 9-38, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 1998. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Working Papers 6383, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & Harry Grubert, 2002. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," Departmental Working Papers 199806, Rutgers University, Department of Economics.
• James R. Hines Jr., 1999. "Non-Profit Business Activity and the Unrelated Business Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 13, pages 57-84, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 2000. "Nonprofit Business Activity and the Unrelated Business Income Tax," NBER Working Papers 6820, National Bureau of Economic Research, Inc.
• Sinai, Todd & Gyourko, Joseph, 2004. "The asset price incidence of capital gains taxes: evidence from the Taxpayer Relief Act of 1997 and publicly-traded real estate firms," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1543-1565, July.
  • Todd Sinai & Joseph Gyourko, "undated". "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," Zell/Lurie Center Working Papers 311, Wharton School Samuel Zell and Robert Lurie Real Estate Center, University of Pennsylvania.
  • Todd Sinai & Joseph Gyourko, 2000. "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," NBER Working Papers 7893, National Bureau of Economic Research, Inc.
• Altshuler, Rosanne & Hubbard, R. Glenn, 2003. "The effect of the tax reform act of 1986 on the location of assets in financial services firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
  • Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
• Mihir A. Desai & James R. Hines, Jr., 2001. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
• Davies, Ronald B., 2005. "State tax competition for foreign direct investment: a winnable war?," Journal of International Economics, Elsevier, vol. 67(2), pages 498-512, December.
  • Ronald B. Davies, 2000. "State Tax Competition for Foreign Direct Investment: A Winnable War?," University of Oregon Economics Department Working Papers 2000-4, University of Oregon Economics Department, revised 01 Jul 2002.
• Richard Mash, 2000. "Host Country-Foreign Investor Bargaining Power and Investment Incentive Provisions in Multilateral Investment Agreements," Economics Series Working Papers 47, University of Oxford, Department of Economics.
• Kaluzhsky, Mikhail, 2000. "Стратегия Развития Системы Городского Самоуправления В Новых Экономических Условиях [Development strategy of System of the City Government in the new economic conditions]," MPRA Paper 58494, University Library of Munich, Germany.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-00353879, HAL.
  • 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) halshs-03592503, HAL.
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
• Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000. "Tax Analysis and Revenue Forecasting," Development Discussion Papers 2000-05, JDI Executive Programs.
• Roshan Bajrachava & Chun-Yan Kuo, 2000. "Tax Revenue Estimation in Ghana," Development Discussion Papers 2000-07, JDI Executive Programs.
• Rajan, Ramkishen S., 2000. "Are Multinational Sales to Affiliates in High Tax Countries Overpriced? A Simple Illustration," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 53(4), pages 551-557.
• Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
• Erik Fjærli & Rolf Aaberge, 2000. "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers 284, Statistics Norway, Research Department.
• European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
  • European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
• Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
• Homburg, Stefan & Theisen, René Manuel, 2000. "Steuersenkungsgesetz: Das gefangene Eigenkapital," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 53(39), pages 1930-1931.
• Homburg, Stefan, 2000. "Reform der Gewerbesteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 39, pages 42-55.
• Boss, Alfred, 2000. "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers 975, Kiel Institute for the World Economy (IfW Kiel).

1999

• 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, vol. 20(2), pages 133-153, June.
  • Haufler, Andreas, 1999. "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics 20388, University of Munich, Department of Economics.
• 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, vol. 56(3/4), pages 285-285, July.
  • 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 2000:4, Uppsala University, Department of Economics.
• Andreas Haufler & Guttorm Schjelderup, 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 481-481, July.
  • Haufler, Andreas & Schjelderup, Guttorm, 1999. "Corporate taxation, profit shifting, and the efficiency of public input provision," University of Göttingen Working Papers in Economics 4, University of Goettingen, Department of Economics.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," Papers 18/99, Norwegian School of Economics and Business Administration-.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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) halshs-03592503, HAL.
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-00353879, HAL.
• James R. Hines Jr., 1999. "Non-Profit Business Activity and the Unrelated Business Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 13, pages 57-84, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 2000. "Nonprofit Business Activity and the Unrelated Business Income Tax," NBER Working Papers 6820, National Bureau of Economic Research, Inc.
• Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
  • Roger H. Gordon & Wei Li, 1999. "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers 7110, National Bureau of Economic Research, Inc.
• Gordon, Roger H. & Lee, Young, 2001. "Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data," Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
  • Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
• Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000. "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 99-122, August.
  • Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999. "The Impact of State Taxes on Self-Insurance," NBER Working Papers 7453, National Bureau of Economic Research, Inc.
• van Wijnbergen, Sweder & Estache, Antonio, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, vol. 71(1), pages 75-96, January.
  • Estache, Antonio & van Wijnbergen, Sweder, 1992. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers 684, C.E.P.R. Discussion Papers.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository 2013/13378, ULB -- Universite Libre de Bruxelles.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach'," ULB Institutional Repository 2013/44003, ULB -- Universite Libre de Bruxelles.
• van Wijnbergen, Sweder & Estache, Antonio, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, vol. 71(1), pages 75-96, January.
  • Estache, Antonio & van Wijnbergen, Sweder, 1992. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers 684, C.E.P.R. Discussion Papers.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach'," ULB Institutional Repository 2013/44003, ULB -- Universite Libre de Bruxelles.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository 2013/13378, ULB -- Universite Libre de Bruxelles.
• Jeremy Bulow & Paul Klemperer, 1998. "The Tobacco Deal," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 29(1998 Micr), pages 323-394.
  • Bulow, J. & Klemperer, P., 1999. "The Tobacco Deal," Economics Papers 1999-w11, Economics Group, Nuffield College, University of Oxford.
  • Jeremy Bulow & Paul Klemperer, 1999. "The Tobacco Deal," HEW 9904002, University Library of Munich, Germany.
  • Bulow, Jeremy I. & Klemperer, Paul, 1999. "The Tobacco Deal," CEPR Discussion Papers 2125, C.E.P.R. Discussion Papers.
• Andreas Haufler & Guttorm Schjelderup, 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 481-481, July.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," Papers 18/99, Norwegian School of Economics and Business Administration-.
  • Haufler, Andreas & Schjelderup, Guttorm, 1999. "Corporate taxation, profit shifting, and the efficiency of public input provision," University of Göttingen Working Papers in Economics 4, University of Goettingen, Department of Economics.
• Boss, Alfred, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy (IfW Kiel).
• Boss, Alfred, 1999. "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy (IfW Kiel).
• Izquierdo Llanes, Gregorio, 1999. "Harmonization and tax competition: Efficiency versus fairness," Working Papers in Economics 1999,2, Bundeswehr University Munich, Economic Research Group.
• Benge, M., 1999. "Gains to Australian Shareholders from Perturbations in Corporate Financial Policy," ANU Working Papers in Economics and Econometrics 1999-369, Australian National University, College of Business and Economics, School of Economics.
• Benge, M., 1999. "The Ralph Report Depreciation Proposals and Investment Neutrality," ANU Working Papers in Economics and Econometrics 1999-371, Australian National University, College of Business and Economics, School of Economics.
• Smith, B., 1999. "The Impossibility of a Neutral Resource Rent Tax," ANU Working Papers in Economics and Econometrics 1999-380, Australian National University, College of Business and Economics, School of Economics.
• You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
• Echavarría-Soto, Juan José, 1999. "Aranceles y la economía política de la protección," Chapters, in: Crisis e industrialización : las lecciones de los treintas, chapter 4, pages 101-131, Banco de la Republica de Colombia.
• Harris, TS & Kemsley, D, 1999. "Dividend taxation in firm valuation: New evidence," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 275-291.
• 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, vol. 45(1), pages 99-116, March.
  • Erling Holmøy & Torbjørn Hægeland & Øystein Olsen, 1994. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 122, Statistics Norway, Research Department.
  • Erling Holmøy & Torbjørn Hægeland, 1995. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 147, Statistics Norway, Research Department.
• 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, vol. 52(32-33), pages 20-25, December.
• 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, vol. 52(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," Small Business Economics, Springer, vol. 33(1), pages 91-107, June.
  • Baghana, Rufin & Mohnen, Pierre, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Quebec," MERIT Working Papers 2009-001, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Rufin Baghana & Pierre Mohnen, 2009. "Effectiveness of R&D Tax Incentives in Small and Large Enterprises in Québec," CIRANO Working Papers 2009s-01, CIRANO.
• Mohnen, Pierre & Lokshin, Boris, 2009. "What does it take for an R&D tax incentive policy to be effective?," MERIT Working Papers 2009-014, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Pierre Mohnen & Boris Lokshin, 2009. "What Does it Take for an R&D Tax Incentive Policy to Be Effective?," CIRANO Working Papers 2009s-11, CIRANO.
  • Pierre Mohnen & Boris Lokshin, 2009. "What does it take for and R&D tax incentive policy to be effective?," Working Papers 2009/9, Institut d'Economia de Barcelona (IEB).
• Roberto Steiner & Carolina Soto, 1999. "Cinco ensayos sobre tributación en Colombia," Cuadernos de Fedesarrollo 12735, Fedesarrollo.
• Jeremy Bulow & Paul Klemperer, 1998. "The Tobacco Deal," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 29(1998 Micr), pages 323-394.
  • Jeremy Bulow & Paul Klemperer, 1999. "The Tobacco Deal," HEW 9904002, University Library of Munich, Germany.
  • Bulow, Jeremy I. & Klemperer, Paul, 1999. "The Tobacco Deal," CEPR Discussion Papers 2125, C.E.P.R. Discussion Papers.
  • Bulow, J. & Klemperer, P., 1999. "The Tobacco Deal," Economics Papers 1999-w11, Economics Group, Nuffield College, University of Oxford.
• van Wijnbergen, Sweder & Estache, Antonio, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, vol. 71(1), pages 75-96, January.
  • Estache, Antonio & van Wijnbergen, Sweder, 1992. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers 684, C.E.P.R. Discussion Papers.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository 2013/13378, ULB -- Universite Libre de Bruxelles.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach'," ULB Institutional Repository 2013/44003, ULB -- Universite Libre de Bruxelles.
• Kari, Seppo, 1999. "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports 51, VATT Institute for Economic Research.
• Benge, M., 1999. "Gains to Australian Shareholders from Perturbations in Corporate Financial Policy," Papers 369, Australian National University - Department of Economics.
• Benge, M., 1999. "The Ralph Report Depreciation Proposals and Investment Neutrality," Papers 371, Australian National University - Department of Economics.
• Smith, B., 1999. "The Impossibility of a Neutral Resource Rent Tax," Papers 380, Australian National University - Department of Economics.
• Andreas Haufler & Guttorm Schjelderup, 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 481-481, July.
  • Haufler, Andreas & Schjelderup, Guttorm, 1999. "Corporate taxation, profit shifting, and the efficiency of public input provision," University of Göttingen Working Papers in Economics 4, University of Goettingen, Department of Economics.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision," Papers 18/99, Norwegian School of Economics and Business Administration-.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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) halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-00353879, HAL.
• Kwang Soo Cheong, 1999. "Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation," Working Papers 199904, University of Hawaii at Manoa, Department of Economics.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • 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) halshs-03592503, HAL.
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-00353879, HAL.
• David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance-chômage : les expériences de bonus-malus aux Etats-Unis," Revue Française d'Économie, Programme National Persée, vol. 15(2), pages 3-76.
  • 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) halshs-03592503, HAL.
  • Denis Fougère & David Margolis, 2000. "Moduler les cotisations employeurs à l’assurance chômage : les expériences de bonus-malus aux Etats-Unis," Working Papers 2000-16, Center for Research in Economics and Statistics.
  • David Margolis & Denis Fougère, 1999. "Moduler les cotisations employeurs à l'assurance - chômage : les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-03592503, HAL.
  • 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 1999.22, Université Panthéon-Sorbonne (Paris 1).
  • 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 bla99022, Université Panthéon-Sorbonne (Paris 1).
  • David Margolis & Denis Fougère, 2000. "Moduler les cotisations employeurs à l'assurance - chômage : Les expériences de bonus - malus aux Etats-Unis," Post-Print halshs-00353879, HAL.
  • 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) halshs-00353879, HAL.
• 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, vol. 20(2), pages 133-153, June.
  • Haufler, Andreas, 1999. "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics 20388, University of Munich, Department of Economics.
• Kim Scharf, 1999. "Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies, Institute for Fiscal Studies, vol. 20(4), pages 451-477, December.
• Bond, Stephen R. & Devereux, Michael P., 2003. "Generalised R-based and S-based taxes under uncertainty," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
  • Stephen Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
• Goerke, Laszlo, 1999. "Value-added Tax versus Social Security Contributions," IZA Discussion Papers 55, Institute of Labor Economics (IZA).
• 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, vol. 219(3-4), pages 308-325.
  • 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, vol. 219(3-4), pages 308-325, June.
• Alfred Boss, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy.
• Alfred Boss, 1999. "Steuerpolitik auf dem Irrweg ; Zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy.

1998

• Richard Damania, 1998. "A Value Added Tax in an Oligopolistic Economy," School of Economics and Public Policy Working Papers 1998-08, University of Adelaide, School of Economics and Public Policy.
• Jack, W., 1998. "The Treatment of Financial Services Under a Broad-Based Consumption Tax," CEPR Discussion Papers 394, Centre for Economic Policy Research, Research School of Economics, Australian National University.
• Jeremy Bulow & Paul Klemperer, 1998. "The Tobacco Deal," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 29(1998 Micr), pages 323-394.
  • Bulow, J. & Klemperer, P., 1999. "The Tobacco Deal," Economics Papers 1999-w11, Economics Group, Nuffield College, University of Oxford.
  • Jeremy Bulow & Paul Klemperer, 1999. "The Tobacco Deal," HEW 9904002, University Library of Munich, Germany.
  • Bulow, Jeremy I. & Klemperer, Paul, 1999. "The Tobacco Deal," CEPR Discussion Papers 2125, C.E.P.R. Discussion Papers.
• Newberry, KJ, 1998. "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 157-166.
• Collins, J & Kemsley, D & Lang, M, 1998. "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 209-229.
• Kemsley, D, 1998. "The effect of taxes on production location," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 321-341.
• Mills, LF, 1998. "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 343-356.
• Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
• Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 2000. "Do Debt Flows Crowd Out Equity Flows or the Other Way Round?," Annals of Economics and Finance, Society for AEF, vol. 1(1), pages 33-47, May.
  • Razin, A. & Sadka, E. & Yuen, C.-W., 1998. "Do Debt Flows Crowd out Equity Flows or the Other Way Round?," Papers 17-98, Tel Aviv.
  • Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1999. "Do Debt Flows Crowd Out Equity Flows or the Other Way Round?," CEMA Working Papers 3, China Economics and Management Academy, Central University of Finance and Economics, revised Apr 2000.
  • 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. 137, Universidad del CEMA.
  • Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 2000. "Do Debt Flows Crowd Out Equity Flows Or the Other Way Round?," NBER Working Papers 7736, National Bureau of Economic Research, Inc.
• 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, vol. 31(1), pages 207-219, February.
• 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 275630, Tel-Aviv University > Foerder Institute for Economic Research.
  • 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 1837, C.E.P.R. Discussion Papers.
  • Razin, A. & Sadka, E. & Yuen, C.-W., 1998. "Channelling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," Papers 01-98, Tel Aviv.
  • Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Chanelling Domestic Saving into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," Papers 36-97, Tel Aviv.
  • Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1997. "Channeling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," NBER Working Papers 6338, National Bureau of Economic Research, Inc.
• Keuschnigg, Christian, 1998. "Venture Capital: A Case for Investment Promotion," CEPR Discussion Papers 1887, C.E.P.R. Discussion Papers.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998. "A pecking order of capital inflows and international tax principles," Journal of International Economics, Elsevier, vol. 44(1), pages 45-68, February.
  • Razin, A & Sadka, E & Yuen, C-W, 1997. "A Pecking Order of Capital Inflows and International Tax Principles," Papers 12-97, Tel Aviv - the Sackler Institute of Economic Studies.
• Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
  • Austan Goolsbee, 1997. "Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax," NBER Working Papers 6173, National Bureau of Economic Research, Inc.
• 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, vol. 11(1), pages 3-18, Spring.
• Weiss, A., 1998. "A Tax Proposal to Smooth Business Cycles, Encourage Investment and Remove Biases Against Small Firms," Papers 87, Boston University - Industry Studies Programme.
• Fehr, H. & Wiegard, W., 1998. "The Incidence of an Extended ACE Corporation Tax," Papers 16/98, Norwegian School of Economics and Business Administration-.
• Kind, H.J. & Midelfart Knarvik, K.H. & Schjelderup, G., 1998. "Industrial Agglomeration and Capital Taxation," Papers 7/98, Norwegian School of Economics and Business Administration-.
• Taugourdeau, E., 1998. "Altruisme intergenerationnel et taxation du capital dans une economie a deux pays," Papiers d'Economie Mathématique et Applications 98.22, Université Panthéon-Sorbonne (Paris 1).
• Frode Johansen & Tor Jacob Klette, 1997. "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Discussion Papers 194, Statistics Norway, Research Department.
  • Johansen, F. & Klette, T.J., 1998. "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Memorandum 1998_027, Oslo University, Department of Economics.
• Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
  • Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
• Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
  • Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
• 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 agricultur," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(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), vol. 0(4), pages 333-351.
• John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
  • John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1998. "Entrepreneurs, Income Taxes, and Investment," NBER Working Papers 6374, National Bureau of Economic Research, Inc.
• Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters, in: International Taxation and Multinational Activity, pages 9-38, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 1998. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Working Papers 6383, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & Harry Grubert, 2002. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," Departmental Working Papers 199806, Rutgers University, Department of Economics.
• Kathy R. Petroni & Douglas A. Shackelford, 1998. "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers," NBER Working Papers 6590, National Bureau of Economic Research, Inc.
• Hines, James R. & Park, Jongsang, 2019. "Investment ramifications of distortionary tax subsidies," Journal of Public Economics, Elsevier, vol. 172(C), pages 36-51.
  • James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.
• Roger H. Gordon, 1998. "Can High Personal Tax Rates Encourage Entrepreneurial Activity?," IMF Staff Papers, Palgrave Macmillan, vol. 45(1), pages 49-80, March.
• Thornton, John, 1998. "Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 51(2), pages 279-283.
• Das-Gupta, Arindam & Gang, Ira N, 1996. "A Comparison of Sales Taxes," Public Finance = Finances publiques, , vol. 51(2), pages 217-225.
  • Ira N. Gang & Arindam Das-Gupta, 1998. "A Comparison of Sales Taxes," Departmental Working Papers 199519, Rutgers University, Department of Economics.
• Rosanne Altshuler & Harry Grubert, 1998. "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers 199807, Rutgers University, Department of Economics.
• Kwang Soo Cheong, 1998. "Corporate Income Taxation and Signaling," Public Finance Review, , vol. 26(5), pages 480-502, September.
  • Kwang Soo Cheong, 1997. "Corporate Income Taxation and Signaling," Working Papers 199713, University of Hawaii at Manoa, Department of Economics.
• Karl Ove Aarbu & Jeffrey K. MacKie-Mason, 1998. "Why some Corporations Pay More Tax than Necessary," Discussion Papers 211, Statistics Norway, Research Department.
• European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
• Mintz, Jack & Smart, Michael, 2002. "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February.
  • Jack Mintz & Michael Smart, 1998. "Tax-exempt investors and the asset allocation puzzle," Working Papers msmart-98-04, University of Toronto, Department of Economics.
  • Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo.
• 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, vol. 80(3), pages 365-373, August.
  • Harry Grubert & Joel Slemrod, 1994. "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers 4869, National Bureau of Economic Research, Inc.
• Goerke, Laszlo, 1998. "Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework," Discussion Papers, Series I 291, University of Konstanz, Department of Economics.

1997

• Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
  • Austan Goolsbee, 1997. "Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax," NBER Working Papers 6173, National Bureau of Economic Research, Inc.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Mr. Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 1997/046, International Monetary Fund.
• Andreas Wagener, 1997. "Strategic Business Taxation when Finance and Portfolio Decisions are Endogenous," Volkswirtschaftliche Diskussionsbeiträge 63-97, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Frode Johansen & Tor Jacob Klette, 1997. "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Discussion Papers 194, Statistics Norway, Research Department.
  • Johansen, F. & Klette, T.J., 1998. "Wage and Employment Effects of Payroll Taxes and Investment Subsidies," Memorandum 1998_027, Oslo University, Department of Economics.
• Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
• Raimondos-Moller, Pascalis & Scharf, Kimberley A., 1997. "The Optimal Design Of Transfer Pricing Rules: A Non-Cooperative Analysis," Economic Research Papers 268784, University of Warwick - Department of Economics.
  • 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) 502, University of Warwick, Department of Economics.
• Haufler, Andreas & Wooton, Ian, 1997. "Tax Competition for Foreign Direct Investment," CEPR Discussion Papers 1583, C.E.P.R. Discussion Papers.
  • Haufler, Andreas & Wooton, Ian, 1997. "Tax competition for foreign direct investment," Discussion Papers, Series II 329, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
• Genser, Bernd & Haufler, Andreas, 1997. "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II 330, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
• Goerke, Laszlo, 1997. "Taxes in an efficiency wage economy," Discussion Papers, Series II 335, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
• Goerke, Laszlo, 1997. "Taxes in an open shop trade union model," Discussion Papers, Series II 346, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
• Eldor, R & Zilcha, I, 1997. "Firms under Tax Asymmetry : Price Uncertainty and Hedging," Papers 5-97, Tel Aviv.
  • Eldor, Rafael & Zilcha, Itzhak, 1997. "Firms Under Tax Asymmetry: Price Uncertainty and Hedging," Foerder Institute for Economic Research Working Papers 275625, Tel-Aviv University > Foerder Institute for Economic Research.
• Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1997. "Channeling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," NBER Working Papers 6338, National Bureau of Economic Research, Inc.
  • 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 275630, Tel-Aviv University > Foerder Institute for Economic Research.
  • Razin, A. & Sadka, E. & Yuen, C.-W., 1998. "Channelling Domestic Savings into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," Papers 01-98, Tel Aviv.
  • Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Chanelling Domestic Saving into Productive Investment Under Asymmetric Information: The Essential Role of Foreign Direct Investment," Papers 36-97, Tel Aviv.
  • 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 1837, C.E.P.R. Discussion Papers.
• 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) 502, University of Warwick, Department of Economics.
  • Raimondos-Moller, Pascalis & Scharf, Kimberley A., 1997. "The Optimal Design Of Transfer Pricing Rules: A Non-Cooperative Analysis," Economic Research Papers 268784, University of Warwick - Department of Economics.
• Fehr, Hans & Polo, Clemente, 1999. "VIVAT, a Definitive VAT System for Europe?," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 14, pages 37-58.
  • Fehr, H. & Polo,C., 1997. "VIVAT- A Definitive Vat System for Europe?," UFAE and IAE Working Papers 397.97, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
• Maydew, EL, 1997. "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 83-96.
• Haufler, Andreas & Wooton, Ian, 1997. "Tax competition for foreign direct investment," Discussion Papers, Series II 329, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  • Haufler, Andreas & Wooton, Ian, 1997. "Tax Competition for Foreign Direct Investment," CEPR Discussion Papers 1583, C.E.P.R. Discussion Papers.
• David T. Coe & Dennis J. Snower, 1997. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Staff Papers, Palgrave Macmillan, vol. 44(1), pages 1-35, March.
  • David Coe & Dennis Snower, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," Archive Discussion Papers 9625, Birkbeck, Department of Economics, Mathematics & Statistics.
  • Coe, David T & Snower, Dennis J., 1997. "Policy Complementarities: The Case for Fundamental Labour Market Reform," CEPR Discussion Papers 1585, C.E.P.R. Discussion Papers.
  • Mr. Dennis J. Snower & Mr. David T. Coe, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Working Papers 1996/093, International Monetary Fund.
• 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, vol. 65(2), pages 207-217, August.
  • Eeckhoudt, L. & Gollier, C. & Schlesinger, H., 1996. "The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm," Papers 96.409, Toulouse - GREMAQ.
• Emilio Albi, 1997. "El futuro de los sistemas tributarios europeos," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(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, vol. 38(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, vol. 38(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, vol. 10(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 194, Notre-Dame de la Paix, Sciences Economiques et Sociales.
• Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Implications of the Home Bias: A Pecking Order of Capital Inflows and Corrective Taxation," Papers 32-97, Tel Aviv.
• Assaf Razin & Efraim Sadka & Chi-Wa Yuen, "undated". "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series 97-27, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Papers 33-97, Tel Aviv.
  • Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Foerder Institute for Economic Research Working Papers 275629, Tel-Aviv University > Foerder Institute for Economic Research.
  • Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," NBER Working Papers 6339, National Bureau of Economic Research, Inc.
• Eldor, Rafael & Zilcha, Itzhak, 1997. "Firms Under Tax Asymmetry: Price Uncertainty and Hedging," Foerder Institute for Economic Research Working Papers 275625, Tel-Aviv University > Foerder Institute for Economic Research.
  • Eldor, R & Zilcha, I, 1997. "Firms under Tax Asymmetry : Price Uncertainty and Hedging," Papers 5-97, Tel Aviv.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998. "A pecking order of capital inflows and international tax principles," Journal of International Economics, Elsevier, vol. 44(1), pages 45-68, February.
  • Razin, A & Sadka, E & Yuen, C-W, 1997. "A Pecking Order of Capital Inflows and International Tax Principles," Papers 12-97, Tel Aviv - the Sackler Institute of Economic Studies.
• Kwang Soo Cheong, 1998. "Corporate Income Taxation and Signaling," Public Finance Review, , vol. 26(5), pages 480-502, September.
  • Kwang Soo Cheong, 1997. "Corporate Income Taxation and Signaling," Working Papers 199713, University of Hawaii at Manoa, Department of Economics.
• Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan, 1997. "Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts," Working Paper Series 1997:5, Uppsala University, Department of Economics.
• Philip Shirley, 1997. "Share repurchases," Fiscal Studies, Institute for Fiscal Studies, vol. 18(2), pages 211-221, May.
• Lucy Chennells, 1997. "The windfall tax," Fiscal Studies, Institute for Fiscal Studies, vol. 18(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, vol. 18(3), pages 303-318, August.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Mr. Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 1997/046, International Monetary Fund.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 97/46, International Monetary Fund.

1996

• 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, vol. 86(5), pages 1057-1075, December.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
  • Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
  • Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
• David T. Coe & Dennis J. Snower, 1997. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Staff Papers, Palgrave Macmillan, vol. 44(1), pages 1-35, March.
  • Mr. Dennis J. Snower & Mr. David T. Coe, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Working Papers 1996/093, International Monetary Fund.
  • David Coe & Dennis Snower, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," Archive Discussion Papers 9625, Birkbeck, Department of Economics, Mathematics & Statistics.
  • Coe, David T & Snower, Dennis J., 1997. "Policy Complementarities: The Case for Fundamental Labour Market Reform," CEPR Discussion Papers 1585, C.E.P.R. Discussion Papers.
• 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, Wiley Blackwell, vol. 34(1), pages 23-43.
• Jacob, J, 1996. "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 301-312.
• Chi-Wa Yuen & Assaf Razin & Efraim Sadka, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," IMF Working Papers 1996/026, International Monetary Fund.
  • Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," CEPR Discussion Papers 1381, C.E.P.R. Discussion Papers.
• Appelbaum, Elie & Katz, Eliakim, 1996. "Corporate taxation, incumbency advantage and entry," European Economic Review, Elsevier, vol. 40(9), pages 1817-1828, December.
  • Elie Appelbaum & Eliakim Katz, 1996. "Corporate taxation, incumbency advantage and entry," Working Papers 1996_12, York University, Department of Economics.
• Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996. "Public R&D policies and cost behavior of the US manufacturing industries," Journal of Public Economics, Elsevier, vol. 63(1), pages 57-81, December.
  • Mamuneas, T.P. & Nadiri, M.I., 1993. "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Working Papers 93-44, C.V. Starr Center for Applied Economics, New York University.
  • Theofanis P. Mamuneas & M. Ishaq Nadiri, 1995. "Public R&D Policies and Cost Behavior of the US Manufacturing Industries," NBER Working Papers 5059, National Bureau of Economic Research, Inc.
• Avinash Dixit, 1996. "Special-Interest Lobbying and Endogenous Commodity Taxation," Eastern Economic Journal, Eastern Economic Association, vol. 22(4), pages 375-388, Fall.
• 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, vol. 65(2), pages 207-217, August.
  • Eeckhoudt, L. & Gollier, C. & Schlesinger, H., 1996. "The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm," Papers 96.409, Toulouse - GREMAQ.
• Warren, N. P.E., 1996. "Australian Taxation in the Context of our broader Economic and Trading Priorities," Papers 96/22, New South Wales - School of Economics.
• Kwang Soo Cheong, 1996. "Occupational Choice and Profit Taxation Under Informational Asymmetries," Working Papers 199617, University of Hawaii at Manoa, Department of Economics.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," CEPR Discussion Papers 1381, C.E.P.R. Discussion Papers.
  • Chi-Wa Yuen & Assaf Razin & Efraim Sadka, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," IMF Working Papers 1996/026, International Monetary Fund.
• David T. Coe & Dennis J. Snower, 1997. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Staff Papers, Palgrave Macmillan, vol. 44(1), pages 1-35, March.
  • David Coe & Dennis Snower, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," Archive Discussion Papers 9625, Birkbeck, Department of Economics, Mathematics & Statistics.
  • Mr. Dennis J. Snower & Mr. David T. Coe, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Working Papers 1996/093, International Monetary Fund.
  • Coe, David T & Snower, Dennis J., 1997. "Policy Complementarities: The Case for Fundamental Labour Market Reform," CEPR Discussion Papers 1585, C.E.P.R. Discussion Papers.
• Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," CEPR Discussion Papers 1381, C.E.P.R. Discussion Papers.
  • Chi-Wa Yuen & Assaf Razin & Efraim Sadka, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," IMF Working Papers 96/26, International Monetary Fund.
• David T. Coe & Dennis J. Snower, 1997. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Staff Papers, Palgrave Macmillan, vol. 44(1), pages 1-35, March.
  • David Coe & Dennis Snower, 1996. "Policy Complementarities: The Case for Fundamental Labor Market Reform," Archive Discussion Papers 9625, Birkbeck, Department of Economics, Mathematics & Statistics.
  • Dennis J. Snower & David T. Coe, 1996. "Policy Complementarities; The Case for Fundamental Labor Market Reform," IMF Working Papers 96/93, International Monetary Fund.
  • Coe, David T & Snower, Dennis J., 1997. "Policy Complementarities: The Case for Fundamental Labour Market Reform," CEPR Discussion Papers 1585, C.E.P.R. Discussion Papers.
• 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, vol. 3(4), pages 479-494, October.
• 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), vol. 0(2), pages 114-127.
• Das-Gupta, Arindam & Gang, Ira N, 1996. "A Comparison of Sales Taxes," Public Finance = Finances publiques, , vol. 51(2), pages 217-225.
  • Ira N. Gang & Arindam Das-Gupta, 1998. "A Comparison of Sales Taxes," Departmental Working Papers 199519, Rutgers University, Department of Economics.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • 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 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Altshuler, R. & Fulghieri, P., 1992. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers 92-11, Columbia - Graduate School of Business.
  • Rosanne Altshuler & Paolo Fulghieri, 1996. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers 199406, Rutgers University, Department of Economics.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
• Torbjørn Hægeland, 1996. "Monopolistic Competition, Resource Allocation and the Effects of Industrial Policy," Discussion Papers 161, Statistics Norway, Research Department.
• 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, vol. 86(5), pages 1057-1075, December.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
  • Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
  • Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
• Pierre-Pascal Gendron, 1996. "Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis," Working Papers ecpap-96-04, University of Toronto, Department of Economics.
• Appelbaum, Elie & Katz, Eliakim, 1996. "Corporate taxation, incumbency advantage and entry," European Economic Review, Elsevier, vol. 40(9), pages 1817-1828, December.
  • Elie Appelbaum & Eliakim Katz, 1996. "Corporate taxation, incumbency advantage and entry," Working Papers 1996_12, York University, Department of Economics.
• Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
  • Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
• Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
  • Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.

1995

• Massimo FLORIO, 1995. "Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth," Departmental Working Papers 1995-009, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, revised 15 May 2007.
• Massimo FLORIO, 1995. "Tax Neutrality in the King-Fullerton Framework, Investment Externalities, and Growth," Departmental Working Papers 1995-09, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, 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, in: The Effects of Taxation on Multinational Corporations, pages 123-152, National Bureau of Economic Research, Inc.
  • Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc.
• Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
  • Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
• James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 1994. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers 4932, National Bureau of Economic Research, Inc.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • 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 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
  • Kenneth A. Froot & James R. Hines, Jr., 1994. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Working Papers 4924, National Bureau of Economic Research, Inc.
• Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996. "Public R&D policies and cost behavior of the US manufacturing industries," Journal of Public Economics, Elsevier, vol. 63(1), pages 57-81, December.
  • Mamuneas, T.P. & Nadiri, M.I., 1993. "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Working Papers 93-44, C.V. Starr Center for Applied Economics, New York University.
  • Theofanis P. Mamuneas & M. Ishaq Nadiri, 1995. "Public R&D Policies and Cost Behavior of the US Manufacturing Industries," NBER Working Papers 5059, National Bureau of Economic Research, Inc.
• David Bradford, "undated". "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series 95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  • David F. Bradford, 1995. "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers 5290, National Bureau of Economic Research, Inc.
• Tomas Hexner & Glenn Jenkins, 1995. "Puerto Rico And Section 936: A Costly Dependence," Development Discussion Papers 1995-04, JDI Executive Programs.
• 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, vol. 45(1), pages 99-116, March.
  • Erling Holmøy & Torbjørn Hægeland & Øystein Olsen, 1994. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 122, Statistics Norway, Research Department.
  • Erling Holmøy & Torbjørn Hægeland, 1995. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 147, Statistics Norway, Research Department.
• Karl Ove Aarbu, 1995. "Some Issues About the Norwegian Capital Income Imputation Model," Discussion Papers 155, Statistics Norway, Research Department.
• Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," CEPR Discussion Papers 8122, C.E.P.R. Discussion Papers.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," The Warwick Economics Research Paper Series (TWERPS) 948, University of Warwick, Department of Economics.
  • Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2010. "How Should Financial Intermediation Services be Taxed?," Economic Research Papers 270779, University of Warwick - Department of Economics.
  • Ben Lockwood, 2010. "How Should Financial Intermediation Services be Taxed?," Working Papers 1014, Oxford University Centre for Business Taxation.
  • Lockwood, Ben, 2011. "How Should Financial Intermediation Services be Taxed?," CAGE Online Working Paper Series 65, Competitive Advantage in the Global Economy (CAGE).
  • Benjamin Lockwood, 2010. "How should Financial Intermediation Services be Taxed?," CESifo Working Paper Series 3226, CESifo.
• Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(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 1166, C.E.P.R. Discussion Papers.
• Hannu Piekkola, 1995. "Foreign investment, international mergers and the 1993 capital income tax reform in Finland," Finnish Economic Papers, Finnish Economic Association, vol. 8(1), pages 25-39, Spring.
• Mignolet, M., 1995. "The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy," Papers 153, Notre-Dame de la Paix, Sciences Economiques et Sociales.
• Daley, M., 1995. "The Impact of Deferred Tax Allocation on Earnings as a Measure of Firm Performance," Papers 72, Rochester, Business - Ph.D.,.
• Moden, K.M., 1995. "The Impact of Tax Reform on Foreign Direct Investment," Papers 17, Uppsala - Working Paper Series.
• Angelin, K. & Jennergren, L.P., 1995. "Partner Leasing in Sweden," Papers 4, Uppsala - Working Paper Series.
• Ekman,E., 1995. "Taxation and Corporate Financial Policy," Papers 6, Uppsala - Working Paper Series.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
• 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), vol. 0(5), pages 471-484.

1994

• Dhaliwal, Ds & Frankel, M & Trezevant, R, 1994. "The Taxable And Book Income Motivations For A Lifo Layer Liquidation," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 278-289.
• Fabio Sánchez Torres & Catalina Gutiérrez, 1994. "Reformas tributarias en Colombia 1980-1992. Aspectos de equidad, eficiencia, y simplificación administrativa," Coyuntura Económica, Fedesarrollo, March.
• Henry Saffer & Frank Chaloupka, 1994. "Alcohol Tax Equalization and Social Costs," Eastern Economic Journal, Eastern Economic Association, vol. 20(1), pages 33-43, Winter.
• 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, vol. 86(5), pages 1057-1075, December.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
  • Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
  • Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
• Hans-Werner Sinn, 1994. "Trans-Atlantic Public Economics Seminar 1992," NBER Books, National Bureau of Economic Research, Inc, number hans94-1, May.
• James R. Hines, Jr., 1994. "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 1993. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers 4574, National Bureau of Economic Research, Inc.
• Julio I. Rotemberg & Michael Woodford, 1994. "Energy Taxes and Aggregate Economic Activity," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 159-195, National Bureau of Economic Research, Inc.
  • Julio J. Rotemberg & Michael Woodford, 1993. "Energy Taxes and Aggregate Economic Activity," NBER Working Papers 4576, National Bureau of Economic Research, Inc.
• Bronwyn Hall, 1992. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • 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 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Jason Cummins & R. Glenn Hubbard, 1995. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 123-152, National Bureau of Economic Research, Inc.
  • Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
• Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
  • Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
• 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, vol. 80(3), pages 365-373, August.
  • Harry Grubert & Joel Slemrod, 1994. "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers 4869, National Bureau of Economic Research, Inc.
• Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
  • Kenneth A. Froot & James R. Hines, Jr., 1994. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Working Papers 4924, National Bureau of Economic Research, Inc.
• James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 1994. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers 4932, National Bureau of Economic Research, Inc.
• 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, vol. 45(1), pages 99-116, March.
  • Erling Holmøy & Torbjørn Hægeland & Øystein Olsen, 1994. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 122, Statistics Norway, Research Department.
  • Erling Holmøy & Torbjørn Hægeland, 1995. "Effective Rates of Assistance for Norwegian Industries," Discussion Papers 147, Statistics Norway, Research Department.
• 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, vol. 86(5), pages 1057-1075, December.
  • Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
  • Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
  • Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
• 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, in: Proceedings of the Eighty-Seventh Annual Conference on Taxation (November 13-15, 1994), pages 102-106, W.E. Upjohn Institute for Employment Research.

1993

• Alberto Giovannini & R. Glenn Hubbard & Joel Slemrod, 1993. "Studies in International Taxation," NBER Books, National Bureau of Economic Research, Inc, number giov93-1, May.
• Robert Inman & James Poterba, 1993. "State-Federal Tax Interactions," NBER Books, National Bureau of Economic Research, Inc, number inma93-1, May.
• 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, in: Studies in International Taxation, pages 77-116, National Bureau of Economic Research, Inc.
  • 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 3925, National Bureau of Economic Research, Inc.
• 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, in: Studies in International Taxation, pages 149-194, National Bureau of Economic Research, Inc.
  • 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 3930, National Bureau of Economic Research, Inc.
• David Harris & Randall Morck & Joel B. Slemrod, 1993. "Income Shifting in U.S. Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 277-308, National Bureau of Economic Research, Inc.
  • Harris, D. & Morck, R. & Slemrod, J., 1991. "Income Shifting in U.S. Multinational Corporations," Working Papers 287, Research Seminar in International Economics, University of Michigan.
  • David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc.
• 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, in: Studies in International Taxation, pages 149-194, National Bureau of Economic Research, Inc.
  • 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 3930, National Bureau of Economic Research, Inc.
• James R. Hines, Jr., 1994. "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
  • James R. Hines, Jr., 1993. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers 4574, National Bureau of Economic Research, Inc.
• Julio I. Rotemberg & Michael Woodford, 1994. "Energy Taxes and Aggregate Economic Activity," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 159-195, National Bureau of Economic Research, Inc.
  • Julio J. Rotemberg & Michael Woodford, 1993. "Energy Taxes and Aggregate Economic Activity," NBER Working Papers 4576, National Bureau of Economic Research, Inc.
• Parthasarathi Shome & Christian Schutte, 1993. "Cash-Flow Tax," IMF Staff Papers, Palgrave Macmillan, vol. 40(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 76002, University Library of Munich, Germany.
• Glenn Jenkins & JEFFERY HALL, 1993. "Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development," Development Discussion Papers 1993-03, JDI Executive Programs.
• R. Glenn Hubbard, 1993. "Corporate Tax Integration: A View from the Treasury Department," Journal of Economic Perspectives, American Economic Association, vol. 7(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, vol. 7(2), pages 189-196, Spring.
• Michael Grossman, 1993. "Policy Watch: Alcohol and Cigarette Taxes," Journal of Economic Perspectives, American Economic Association, vol. 7(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, Wiley Blackwell, vol. 31(1), pages 21-49.
• Kang, Sh, 1993. "A Conceptual-Framework For The Stock-Price Effects Of Lifo Tax Benefits," Journal of Accounting Research, Wiley Blackwell, vol. 31(1), pages 50-61.
• Berger, Pg, 1993. "Explicit And Implicit Tax Effects Of The Research-And-Development Tax Credit," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 131-171.
• Harris, Dg, 1993. "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 111-140.
• Klassen, K & Lang, M & Wolfson, M, 1993. "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 141-173.
• 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 Ta," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 174-182.
• Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996. "Public R&D policies and cost behavior of the US manufacturing industries," Journal of Public Economics, Elsevier, vol. 63(1), pages 57-81, December.
  • Mamuneas, T.P. & Nadiri, M.I., 1993. "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Working Papers 93-44, C.V. Starr Center for Applied Economics, New York University.
  • Theofanis P. Mamuneas & M. Ishaq Nadiri, 1995. "Public R&D Policies and Cost Behavior of the US Manufacturing Industries," NBER Working Papers 5059, National Bureau of Economic Research, Inc.
• 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, vol. 19(4), pages 459-479, Fall.

1992

• Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
• Collins, Jh & Shackelford, Da, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 103-124.
• Outslay, E, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 125-130.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992. "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 131-153.
• Gramlich, J, 1992. "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 154-160.
• 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, Wiley Blackwell, vol. 30, pages 161-185.
  • 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 4171, National Bureau of Economic Research, Inc.
• Omer, T, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 186-191.
• Schadewald, Ms, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Phase - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 29-36.
• Matsunaga, S & Shevlin, T & Shores, D, 1992. "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Versus Financial-Reporting Costs," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 37-68.
• Larcker, Df, 1992. "Disqualifying Dispositions Of Incentive Stock-Options - Tax Benefits Vs Financial-Reporting Costs - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 69-76.
• Downs, Tw & Shriver, Ka, 1992. "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 77-98.
• Sansing, R, 1992. "The Analytical Derivation And Empirical-Test Of A Tax-Adjusted Fundamental Value Model - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 99-102.
• van Wijnbergen, Sweder & Estache, Antonio, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach," Journal of Public Economics, Elsevier, vol. 71(1), pages 75-96, January.
  • Estache, Antonio & van Wijnbergen, Sweder, 1992. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach," CEPR Discussion Papers 684, C.E.P.R. Discussion Papers.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the minimum asset tax on corporations: an option pricing approach?," ULB Institutional Repository 2013/13378, ULB -- Universite Libre de Bruxelles.
  • Antonio Estache & Sweder van Wijnbergen, 1999. "Evaluating the Minimum Asset Tax on Corporations: An Option Pricing Approach'," ULB Institutional Repository 2013/44003, ULB -- Universite Libre de Bruxelles.
• Francisco Paulo Cipolla, 1992. "Profit rate and public deficit in the USA," Brazilian Journal of Political Economy, Center of Political Economy, vol. 12(2), pages 305-312.
• Altshuler, R. & Fulghieri, P., 1992. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers 92-11, Columbia - Graduate School of Business.
  • Rosanne Altshuler & Paolo Fulghieri, 1996. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers 199406, Rutgers University, Department of Economics.
• 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, Wiley Blackwell, vol. 30, pages 161-185.
  • 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 4171, National Bureau of Economic Research, Inc.
• Genser, Bernd & Schaden, Barbara & Steinhart, Margarita, 1992. "Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft," Discussion Papers, Series II 185, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

1991

• David Harris & Randall Morck & Joel B. Slemrod, 1993. "Income Shifting in U.S. Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 277-308, National Bureau of Economic Research, Inc.
  • David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc.
  • Harris, D. & Morck, R. & Slemrod, J., 1991. "Income Shifting in U.S. Multinational Corporations," Working Papers 287, Research Seminar in International Economics, University of Michigan.
• David Card, 1990. "Intertemporal Labor Supply: An Assessment," Working Papers 649, Princeton University, Department of Economics, Industrial Relations Section..
  • David Card, 1991. "Intertemporal Labor Supply: An Assessment," NBER Working Papers 3602, National Bureau of Economic Research, Inc.
• David Harris & Randall Morck & Joel B. Slemrod, 1993. "Income Shifting in U.S. Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 277-308, National Bureau of Economic Research, Inc.
  • Harris, D. & Morck, R. & Slemrod, J., 1991. "Income Shifting in U.S. Multinational Corporations," Working Papers 287, Research Seminar in International Economics, University of Michigan.
  • David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc.
• 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, in: Studies in International Taxation, pages 77-116, National Bureau of Economic Research, Inc.
  • 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 3925, National Bureau of Economic Research, Inc.
• Krister Andersson, 1991. "Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 38(2), pages 327-355, June.
• Grady, Patrick, 1991. "The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie," MPRA Paper 13246, University Library of Munich, Germany.
• Chun-Yan Kuo & Steven Clark, 1991. "An Evaluation of the Exploration Tax Credit," Development Discussion Papers 1991-14, JDI Executive Programs.
• Glenn Jenkins & GANGADHAR SHUKLA, 1991. "Resource Taxation And Project Feasibility: The Misima Gold Mine, Papua, New Guinea," Development Discussion Papers 1991-04, JDI Executive Programs.
• 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, vol. 16(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.
• Carl P. Kaiser, 1991. "The Taxable Payroll for Unemployment Insurance: An Empirical Analysis of South Carolina Manufacturing Firms," Eastern Economic Journal, Eastern Economic Association, vol. 17(2), pages 237-243, Apr-Jun.

1990

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

1989

• Grady, Patrick, 1989. "Real Effective Corporate Tax Rates in Canada and the United States. After Tax Reform," MPRA Paper 23652, University Library of Munich, Germany.
• Goodspeed, Timothy & Frisch, Daniel, 1989. "U.S. tax policy and the overseas activities of U.S. multinational corporations: a quantitative assessment," MPRA Paper 39389, University Library of Munich, Germany.
• Glenn Jenkins, 1989. "Economic Inefficiency And Tax Shelter Finance," Development Discussion Papers 1989-01, JDI Executive Programs.
• Fellingham, Jc & Young, Ra, 1989. "Special Allocations, Investment Decisions, And Transactions Costs In Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 179-200.
• Lindahl, Fw, 1989. "Dynamic Analysis Of Inventory Accounting Choice," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 201-226.
• Sodersten, Jan, 1989. "The Investment Funds System Reconsidered," Scandinavian Journal of Economics, Wiley Blackwell, vol. 91(4), pages 671-687.
• 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, vol. 19(1), pages 227-241, March.

1988

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

1987

• Glenn Jenkins, 1987. "Cost-Effectiveness Of After-Tax Financing: Flow-Through Shares And Limited Partnerships," Development Discussion Papers 1988-03, JDI Executive Programs.
• Stevenson, Fl, 1987. "New Evidence On Lifo Adoptions - The Effects Of More Precise Event Dates," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 306-316.

1986

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

1985

• Glenn Jenkins, 1985. "An Outline Of The United Kingdom Advanced Corporate Tax," Development Discussion Papers 1985-05, JDI Executive Programs.
• Hunt, Hg, 1985. "Potential Determinants Of Corporate Inventory Accounting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 448-467.
• Milliron, Vc, 1985. "A Behavioral-Study Of The Meaning And Influence Of Tax Complexity," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 794-816.

1984

• Davis, Hz & Kahn, N & Rozen, E, 1984. "Lifo Inventory Liquidations - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 480-496.
• Grady, Patrick, 1984. "Indexation and the Taxation of Business and Investment Income," MPRA Paper 21899, University Library of Munich, Germany.

1983

• Morse, D & Richardson, G, 1983. "The Lifo Fifo Decision," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 106-127.
• Maher, Mw & Nantell, Tj, 1983. "The Tax Effects Of Inflation - Depreciation, Debt, And Miller Equilibrium Tax Rates," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 329-340.
• José Antonio Ocampo & Guillermo Perry, 1983. "La reforma fiscal, 1982 - 1983," Coyuntura Económica, Fedesarrollo, vol. 13(1), pages 215-264, March.

1981

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

1980

• Cohen, Ma & Halperin, R, 1980. "Optimal Inventory Order Policy For A Firm Using The Lifo Inventory Costing Method," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 375-389.
• Glenn Jenkins & RALPH BEALS & MALCOLM GILLIS, 1980. "The General Structure Of Indonesian Mining Taxation," Development Discussion Papers 1980-02, JDI Executive Programs.
• Glenn Jenkins, 1980. "Development Of Indices Of Mining And Non-Mining Costs For Bolivia," Development Discussion Papers 1980-06, JDI Executive Programs.
• Glenn Jenkins, 1980. "Estimation Of Production Cost For Tin In The Medium Mines Of Bolivia," Development Discussion Papers 1980-09, JDI Executive Programs.
• Glenn Jenkins, 1980. "Guidelines For Design Of Contract Of Work For Companies Operating In Fiscal Reserve Areas Of Bolivia," Development Discussion Papers 1980-10, JDI Executive Programs.
• 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 1980-13, JDI Executive Programs.

1977

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

1976

• Sunder, S, 1976. "Optimal Choice Between Fifo And Lifo," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 277-300.

1975

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

1974

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

1970

• Nurnberg, H, 1970. "Tax Allocation For Differences In Original Bases," Journal of Accounting Research, Wiley Blackwell, vol. 8(2), pages 217-231.
• Onji Kazuki & Vera David, 2010. "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-35, January.
  • Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting: Evidence From Japanese Capital Keiretsu," Asia Pacific Economic Papers 371, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
  • Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu," Finance Working Papers 21966, East Asian Bureau of Economic Research.

1969

• Livingstone, Jl, 1969. "Accelerated Depreciation, Tax Allocation, And Cyclical Asset Expenditures Of Large Manufacturing Companies," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 245-256.
• Nurnberg, H, 1969. "Note On Financial Reporting Of Depreciation And Income Taxes," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 257-261.
• Greenball, Mn, 1969. "Appraising Alternative Methods Of Accounting For Accelerated Tax Depreciation - Relative-Accuracy Approach," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 262-289.

3

0

• M. Govinda Rao, 2022. "Evolving Issues and Future Directions in GST Reform in India," Working Papers 2022-221, Madras School of Economics,Chennai,India.
• D.K. Srivastava, 2022. "Intergovernmental fiscal relations in India: Time for the Next Generation of Reforms," Working Papers 2022-222, Madras School of Economics,Chennai,India.
• S. Vishnuhadevi & D. Hima Bindu, 2022. "Compliance Costs of GST for Small Business Enterprises in Tamil Nadu," Working Papers 2022-229, Madras School of Economics,Chennai,India.
• Masanori Orihara, 2015. "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers ron270, Policy Research Institute, Ministry of Finance Japan.
• Masanori Orihara, 2015. "Tax loss carryforwards and corporate behavior," Discussion papers ron271, Policy Research Institute, Ministry of Finance Japan.
• Masanori Orihara, 2016. "Corporate tax asymmetries and R&D: Evidence from a tax reform for business groups in Japan," Discussion papers ron273, Policy Research Institute, Ministry of Finance Japan.
• Kazuki Onji & Masanori Orihara, 2016. "Taxes, stock ownership, and payout policy: Evidence from a 2011 tax reform in Japan," Discussion papers ron278, Policy Research Institute, Ministry of Finance Japan.
• 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 tax-mpg-rps-2023-25, Max Planck Institute for Tax Law and Public Finance.
• Georg U. Thunecke, 2023. "Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation," Working Papers tax-mpg-rps-2023-26, Max Planck Institute for Tax Law and Public Finance.
• Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz, 2012. "Corporate Taxation and Productivity Catch-Up: Evidence from 11 European Countries," Discussion Papers 12/06, University of Nottingham, School of Economics.
• Görg, Holger & Molana, Hassan & Montagna, Catia, 2009. "Foreign direct investment, tax competition and social expenditure," International Review of Economics & Finance, Elsevier, vol. 18(1), pages 31-37, January.
  • Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics 198, Economic Studies, University of Dundee.
  • Holger Görg, & Hassan Molana, & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers 07/03, University of Nottingham, GEP.
• Boryana Madzharova, 0. "Traceable Payments and VAT Design: Effects on VAT Performance," CESifo Economic Studies, CESifo Group, vol. 66(3), pages 221-247.
• Anmol Bhandari & Ellen R McGrattan, 0. "Sweat Equity in U.S. Private Business," The Quarterly Journal of Economics, Oxford University Press, vol. 136(2), pages 727-781.
  • Anmol Bhandari & Ellen R. McGrattan, 2017. "Sweat Equity in U.S. Private Business," Staff Report 560, Federal Reserve Bank of Minneapolis.
  • Anmol Bhandari & Ellen R. McGrattan, 2018. "Sweat Equity in U.S. Private Business," NBER Working Papers 24520, National Bureau of Economic Research, Inc.
  • anmol bhandari & Ellen McGrattan, 2018. "Sweat Equity in U.S. Private Business," 2018 Meeting Papers 415, Society for Economic Dynamics.
• 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, vol. 47(4), pages 525-535.
• Vanessa Heinemann-Heile, 2024. "Using Machine Learning to Predict Firms’ Tax Perception," Working Papers Dissertations 128, Paderborn University, Faculty of Business Administration and Economics.
• Osaid Alshamleh & Glenn P. Jenkins & Mikhail Miklyaev, "undated". "The Estimation Of Excise Tax Revenues And Their Incidence Across The Households In Ethiopia," Development Discussion Papers 2025-06, JDI Executive Programs.
• Jamal Ibrahim Haidar & Takeo Hoshi, "undated". "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," Working Paper 316046, Harvard University OpenScholar.
  • Jamal I. Haidar & Takeo Hoshi, 2015. "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," NBER Working Papers 21507, National Bureau of Economic Research, Inc.
  • Haidar, Jamal & Hoshi, Takeo, 2015. "Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan," MPRA Paper 119839, University Library of Munich, Germany.
• Valkonen, Tarmo, "undated". "Tax Incentives of R&D," Discussion Papers 1066, The Research Institute of the Finnish Economy.
• Thomas R. Kubick & Yijun Li & John R. Robinson, 0. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 0, pages 1-43.
• Richard M. Bird, "undated". "VAT in Ukraine: An Interim Report," International Tax Program Papers 0503 Revised, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Yeh-Cheng Yang & Wen-Sheng Shieh & Chun-Yueh Lin, 0. "Evaluating the Critical Factors of Tax Evasion in Business Tax Using a Novel Network Decision Support Model," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 0(0), pages 1-33.
• Sinai, Todd & Gyourko, Joseph, 2004. "The asset price incidence of capital gains taxes: evidence from the Taxpayer Relief Act of 1997 and publicly-traded real estate firms," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1543-1565, July.
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• Wiji Arulampalam & Andrea Papini, 2023. "Tax Progressivity and Self-Employment Dynamics," The Review of Economics and Statistics, MIT Press, vol. 105(2), pages 376-391, March.
  • Arulampalam. Wiji & Papini, Andrea, 2018. "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS) 1169, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Papini, Andrea, 2021. "Tax Progressivity and Self-Employment Dynamics," IZA Discussion Papers 14363, Institute of Labor Economics (IZA).
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• David Mayston & Juning Wang, "undated". "The Optimal Duration of Equity Joint Ventures," Discussion Papers 11/26, Department of Economics, University of York.
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• Bo Sandemann Rasmussen, "undated". "Partial vs. Global Coordination of Capital Income Tax Policies," Economics Working Papers 2001-3, Department of Economics and Business Economics, Aarhus University.
• Rumen Yordanov Brussarski, 2024. "70 Years Value Added Tax," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(1), pages 1-11, May.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
  • Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
• Fawzia Mohammed Idris, "undated". "Evaluating an environmental tax as a source of funding for Social Health Insurance: Sudan case," Review of Socio - Economic Perspectives 202194, Reviewsep.
• Lucia Morosan-Danila & Claudia-Elena Grigoras-Ichim, "undated". "Combating tax evasion through tax havens: A comparative analysis between Romania, Switzerland and Cyprus," Review of Socio - Economic Perspectives 202331, Reviewsep.
• Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 717-745, June.
  • Reiter, Franz & Langenmayr, Dominika & Holtmann, Svea, 2020. "Avoiding taxes: banks' use of internal debt," Munich Reprints in Economics 84720, University of Munich, Department of Economics.
  • Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers 196, Bavarian Graduate Program in Economics (BGPE).
  • Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
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