My JEL codes
Follow this JEL code
Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H25: Business Taxes and Subsidies
2023
- 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, .
"Rescue policies for small businesses in the Covid-19 recession,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics.
- 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, .
"Rescue policies for small businesses in the Covid-19 recession,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics.
- 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.
- 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.
- 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.
- 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.
- 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.
- Judson Caskey & Kanyuan Huang & Daniel Saavedra, 2023. "Noncompliance with SEC regulations: evidence from timely loan disclosures," Review of Accounting Studies, Springer, vol. 28(1), pages 126-163, March.
- William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023. "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, vol. 28(2), pages 958-1002, June.
- Mphagahlele Ndlovu & Danie Schutte, 2023. "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 205-224, Springer.
- Martin Eckhoff Andresen & Lars Thorvaldsen, 2023. "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers 998, Statistics Norway, Research Department.
- Oksana Radchenko & Leonid Tulush & Serhii Leontovych, 2023. "Financial instruments for ensuring national security: experience of Ukraine in military conditions," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 5(1), pages 10-25, March.
- 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.
- Tewodros Makonnen Gebrewolde & James Rockey, 2016. "The Effectiveness of Industrial Policy in Developing Countries: Causal Evidence from Ethiopian Manufacturing Firms," Discussion Papers in Economics 16/07, Division of Economics, School of Business, University of Leicester.
- Tewodros Makonnen Gebrewolde & James Rockey, 2016. "The Effectiveness of Industrial Policy in Developing Countries: Causal Evidence from Ethiopian Manufacturing Firms," Working Papers CEB 16-020, ULB -- Universite Libre de Bruxelles.
- Nohoua TRAORE, 2023. "La formalisation améliore-t-elle la productivité des firmes en Côte d’Ivoire ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 57, pages 5-27.
- 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).
- Wiji Arulampalam & Andrea Papini, 2021. "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms 2021-03, Joint Research Centre (Seville site).
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2023.
"Experience Rating as an Automatic Stabilizer,"
Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 109-133.
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022. "Experience Rating as an Automatic Stabilizer," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 109-133, National Bureau of Economic Research, Inc.
- Mark Duggan & Andrew C. Johnston & Audrey Guo, 2022. "Experience Rating as an Automatic Stabilizer," NBER Working Papers 30651, National Bureau of Economic Research, Inc.
- 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, 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.
- 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).
- 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, 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).
- 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," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
- Brychta Karel & Abreu Matheus Chebli de & Hudenko Justina & Santos Lucas Scheremetta & Poubel Lucas Cunha do Valle, 2023. "The concept of associated persons as a key and potentially problematic aspect in transfer pricing," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 19(1), pages 21-33, March.
- Masanori Orihara, 2023. "Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Working Papers 2219, Waseda University, Faculty of Political Science and Economics.
- 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.
- Athiphat Muthitacharoen, 2018. "Location Choice and Tax Responsiveness of Foreign Multinationals: Evidence from Asean Countries," PIER Discussion Papers 95, Puey Ungphakorn Institute for Economic Research, revised Jul 2022.
- Charoula Daskalaki & Nikolaos Karampinis, 2023. "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(02), pages 1-38, June.
- 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.
- Colciago, Andrea & Lewis, Vivien & Matyska, Branka, 2023. "Corporate taxes, productivity, and business dynamism," Discussion Papers 16/2023, Deutsche Bundesbank.
- Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2023. "Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database," IDOS Discussion Papers 7/2023, German Institute of Development and Sustainability (IDOS).
- 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.
- 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, pages 111-130.
- 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.
- Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.
- David Sraer & David Thesmar, 2023. "How to Use Natural Experiments to Estimate Misallocation," American Economic Review, American Economic Association, vol. 113(4), pages 906-938, April.
- 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.
- Adrien Matray & Charles Boissel, 2023. "Retraction of "Dividend Taxes and the Allocation of Capital"," American Economic Review, American Economic Association, vol. 113(7), pages 2053-2054, July.
- 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.
- Sebastian Graves, 2023. "The State-Dependent Effectiveness of Hiring Subsidies," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(2), pages 229-253, April.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023. "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 342-369, February.
- 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.
- Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020. "Exploring Residual Profit Allocation," IMF Working Papers 2020/049, International Monetary Fund.
- Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
- Renke Schmacker & Sinne Smed, 2023.
"Sin Taxes and Self-Control,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(3), pages 1-34, August.
- Renke Schmacker & Sinne Smed, 2020. "Sin Taxes and Self-Control," Discussion Papers of DIW Berlin 1881, DIW Berlin, German Institute for Economic Research.
- Schmacker, Renke & Smed, Sinne, 2020. "Sin Taxes and Self-Control," Rationality and Competition Discussion Paper Series 250, CRC TRR 190 Rationality and Competition.
- Eric Ohrn, 2023. "Corporate Tax Breaks and Executive Compensation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(3), pages 215-255, August.
- Corina Boar & Virgiliu Midrigan, 2023. "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, vol. 5(2), pages 259-274, June.
- Cassandra Cole & Michael Droste & Christopher Knittel & Shanjun Li & James H. Stock, 2023. "Policies for Electrifying the Light-Duty Vehicle Fleet in the United States," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 316-322, May.
- Panle Jia Barwick & Hyuk-soo Kwon & Binglin Wang & Nahim Bin Zahur, 2023. "Pass-through of Electric Vehicle Subsidies: A Global Analysis," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 323-328, May.
- James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2023. "Do Tax Increases Tame Inflation?," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 377-381, May.
- Rüdiger Bachmann & Benjamin Born & Olga Goldfayn-Frank & Georgi Kocharkov & Ralph Luetticke & Michael Weber, 2023. "Unconventional Fiscal Policy at Work," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 61-64, May.
- V t Jedlicka, 2023. "International Tax Planning and Ownership Structure in the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 25(64), pages 867-867, August.
- Chiara Bellucci & Silvia Carta & Sara De Tollis & Federica Di Giacomo & Marco Manzo & Daniela Bucci & Donato Curto & Fabrizio De Grandis & Francesca Sica, 2023. "A Corporate Income Tax Microsimulation Model for Italy," Working Papers wp2023-17, Ministry of Economy and Finance, Department of Finance.
- Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023. "Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 76-97.
- Akpoyibo Akpobome Gregory & Okolo Marvis Ndu, 2023. "Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(2), pages 134-144.
- Elizaveta V. Martyanova & Andrey V. Polbin, 2023. "General equilibrium model with the entrepreneurial sector for the Russian economy," Russian Journal of Economics, ARPHA Platform, vol. 9(2), pages 109-133, July.
- Iryna Maksymenko & Olenа Chumak & Andrii Akimov, 2023. "Efficiency Of The Customs Taxation System As A Key Component Of Ukraine'S Financial Stability In The Context Of War," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 9(3).
- Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
- 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.
- Garnadt Niklas & Nöh Lukas & Salzmann Leonard & Schaffranka Claudia, 2023. "Die Wirkung der Gaspreisbremse auf Inflation und fiskalische Kosten: eine Abschätzung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 24(2), pages 171-183, June.
- Smyrnova Kseniia & Fedorova Alla & Mykievych Mykhailo & Bratsuk Ivan & Makarukha Zoryana, 2023. "Legal Regulation of Taxation of Transnational Corporations in the European Union," Review of Law & Economics, De Gruyter, vol. 19(2), pages 233-244, July.
- 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.
- Congressional Budget Office, 2023. "Trends in Corporate Economic Profits and Tax Payments, 1998 to 2017," Reports 58267, Congressional Budget Office.
- Foreman-Peck, James & Zhou, Peng, 2023.
"Specialisation precedes diversification: R&D productivity effects,"
Research Policy, Elsevier, vol. 52(7).
- Foreman-Peck, James & Zhou, Peng, 2023. "Specialisation precedes diversification: R&D productivity effects," Cardiff Economics Working Papers E2023/16, Cardiff University, Cardiff Business School, Economics Section.
- João Pedro Revoredo Pereira da Costa & Edson Paulo Domingues & Débora Freire Cardoso, 2023. "Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária," Textos para Discussão Cedeplar-UFMG 652, Cedeplar, Universidade Federal de Minas Gerais.
- Agrawal, David R. & Shybalkina, Iuliia, 2023.
"Online shopping can redistribute local tax revenue from urban to rural America,"
Journal of Public Economics, Elsevier, vol. 219(C).
- David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
- 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," CESifo Working Paper Series 10247, CESifo.
- 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).
- David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
- Janeba, Eckhard & Schjelderup, Guttorm, 2022.
"The global minimum tax raises more revenues than you think, or much less,"
Discussion Papers
2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
- Eckhard Janeba & Guttorm Schjelderup, 2023. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 10318, CESifo.
- Eckhard Janeba & Guttorm Schjelderup, 2022. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 9623, 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.
- Guttorm Schjelderup & Frank Stähler, 2023. "The Economics of the Global Minimum Tax," CESifo Working Paper Series 10319, CESifo.
- Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
- 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).
- Zucman, Gabriel & Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José, 2022.
"The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile,"
CEPR Discussion Papers
17347, C.E.P.R. Discussion Papers.
- Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.
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VfS Annual Conference 2022 (Basel): Big Data in Economics
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Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium
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"Labour costs and the decision to hire the first employee,"
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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.
- 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).
- 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.
- 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.
- 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.
- 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.
- 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.
- 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, 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.
- 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 512, University of Milano-Bicocca, Department of Economics, revised May 2023.
- 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, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, 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.
- 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.
- 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.
- 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. "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 (CSAE), vol. 32(3), pages 209-236.
- 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.
- Vikas Agarwal & Honglin Ren & Ke Shen & Haibei Zhao, 2023. "Redemption in Kind and Mutual Fund Liquidity Management," Review of Financial Studies, Society for Financial Studies, vol. 36(6), pages 2274-2318.
- 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.
- 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.
- 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.
- 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.
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 & 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.
- 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.
- 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.
- Christos Genakos & Mario Pagliero, 2019. "Competition and pass-through: evidence from isolated markets," CEP Discussion Papers dp1638, Centre for Economic Performance, LSE.
- Genakos, Christos & Pagliero, Mario, 2019. "Competition and pass-through: evidence from isolated markets," LSE Research Online Documents on Economics 103397, London School of Economics and Political Science, LSE Library.
- J. Scott Davis & Michael B. Devereux, 2022. "Capital Controls for Crisis Management Policy in a Global Economy," American Economic Journal: Macroeconomics, American Economic Association, vol. 14(1), pages 60-82, January.
- Roberto N. Fattal-Jaef, 2022.
"Entry Barriers, Idiosyncratic Distortions, and the Firm Size Distribution,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 14(2), pages 416-468, April.
- Fattal Jaef,Roberto N., 2019. "Entry Barriers, Idiosyncratic Distortions, and the Firm-Size Distribution," Policy Research Working Paper Series 9027, The World Bank.
- Till Gross & Paul Klein & Miltiadis Makris, 2022. "Dynamic Capital Tax Competition under the Source Principle," American Economic Journal: Macroeconomics, American Economic Association, vol. 14(3), pages 365-410, July.
- 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.
- Sébastien Laffitte & Farid Toubal, 2022.
"Multinationals' Sales and Profit Shifting in Tax Havens,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 371-396, November.
- Sébastien Laffitte & Farid Toubal, 2022. "Multinationals’ Sales and Profit Shifting in Tax Havens," Post-Print hal-03960276, HAL.
- 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.
- Mark Duggan & Audrey Guo & Andrew C. Johnston, 2022.
"Would Broadening the UI Tax Base Help Low-Income Workers?,"
AEA Papers and Proceedings, American Economic Association, vol. 112, pages 107-111, May.
- Duggan, Mark & Guo, Audrey & Johnston, Andrew C., 2022. "Would Broadening the UI Tax Base Help Low-Income Workers?," IZA Discussion Papers 15020, Institute of Labor Economics (IZA).
- Sebastian Graves & Jonathon Hazell & Walker F. Lewis & Christina Patterson, 2022.
"Unemployment Insurance Financing as a Uniform Payroll Tax,"
AEA Papers and Proceedings, American Economic Association, vol. 112, pages 97-101, May.
- Sebastian Graves & Jonathon Hazell & Walker F. Lewis & Christina Patterson, 2022. "Unemployment Insurance Financing As A Uniform Payroll Tax," Discussion Papers 2202, Centre for Macroeconomics (CFM).
- Philip DeCicca & Donald Kenkel & Michael F. Lovenheim, 2022.
"The Economics of Tobacco Regulation: A Comprehensive Review,"
Journal of Economic Literature, American Economic Association, vol. 60(3), pages 883-970, September.
- Philip DeCicca & Donald S. Kenkel & Michael F. Lovenheim, 2020. "The Economics of Tobacco Regulation: A Comprehensive Review," NBER Working Papers 26923, National Bureau of Economic Research, Inc.
- Jorge Puig & Alberto Porto, 2022. "On the fiscal behavior of subnational governments. A long-term vision for Argentina," Asociación Argentina de Economía Política: Working Papers 4588, Asociación Argentina de Economía Política.
- Flavia Roldán & Santiago Acerenza & Martín Pereyra & Liliana Gelabert, 2022. "How does public support for innovation affect cooperation between firms? Evidence from Uruguay," Asociación Argentina de Economía Política: Working Papers 4594, Asociación Argentina de Economía Política.
- Xiaofeng Dai & Alexander I. Pogorletskiy & Elena N. Timchenko, 2022. "Critical Analysis of the Significance of Tax Incentives for the Cultural Industry in the Pre-digital Era and in the Context of Digitalization," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(1), pages 152-186.
- Cordelia O. Omodero, 2022. "Assessment of the Impact of Direct Taxes on Public Investment in Agriculture in Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(1), pages 6-20.
- Maria O. Kakaulina & Dmitry R. Gorlov, 2022. "Assessment of the Impact of Tax Incentives on Investment Activity in Special Economic Zones of the Russian Federation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(2), pages 282-324.
- Inna K. Shevchenko & Yuliya V. Razvadovskaya, 2022. "Study of the Profit Distribution Dynamics of Mining and Manufacturing Enterprises in Russia in the Imperatives of Industrial Changes," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(3), pages 576-603.
- Oksana N. Harkushenko, 2022. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 6-24.
- Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić, 2022. "Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 108-126.
- Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev, 2022. "Estimation of Profit Taxation Effect on Russian Companies’ Investments," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 127-139.
- Ochuko Benedict Emudainohwo & Okolo Marvis Ndu, 2022. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 140-156.
- Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari, 2022. "Determinants of Value Added Tax in Oman," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 157-169.
- Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Pöge, Felix & Siegloch, Sebastian, 2021.
"Profit Taxation, R&D Spending, and Innovation,"
IZA Discussion Papers
14830, Institute of Labor Economics (IZA).
- 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.
- 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.
- 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.
- Michelle Hanlon & Shane Heitzman, 2022. "Corporate Debt and Taxes," Annual Review of Financial Economics, Annual Reviews, vol. 14(1), pages 509-534, November.
- 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, 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.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Javier Garcia-Bernardo & Petr Jansky, 2021.
"Profit Shifting of Multinational Corporations Worldwide,"
Working Papers IES
2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
- Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.
- 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.
- Parenti, Mathieu & Ferrari, Alessandro & Laffitte, Sébastien & 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.
- Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Papers 2211.04388, arXiv.org, revised Mar 2023.
- Hrvoje Percevic, 2022. "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(1), pages 163-187, june.
- Comisión Nacional de los Mercados y la Competencia (CNMC), 2022. "Estudio sobre el servicio de retirada de efectivo a través de cajeros automáticos," Colección Estudios de Mercado E/CNMC/003/21, Comisión Nacional de los Mercados y la Competencia (CNMC).
- Cingano, Federico & Palomba, Filippo & Pinotti, Paolo & Rettore, Enrico, 2022.
"Making Subsidies Work: Rules vs. Discretion,"
IZA Discussion Papers
15172, Institute of Labor Economics (IZA).
- Federico Cingano & Filippo Palomba & Paolo Pinotti & Enrico Rettore, 2022. "Making Subsidies Work: Rules vs. Discretion," BAFFI CAREFIN Working Papers 22174, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
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"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
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"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
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"Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries,"
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- 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, .
"Rescue policies for small businesses in the Covid-19 recession,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics.
- 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.
2021
- 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.
- Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021. "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(2), pages 145-169.
- 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 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.
- 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..
- Charles Boissel & Adrien Matray, 2021. "Dividend Taxes and the Allocation of Capital," Working Papers 2021-39, Princeton University. Economics Department..
- Ole Agersnap & Owen Zidar, 2021.
"The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates,"
American Economic Review: Insights, American Economic Association, vol. 3(4), pages 399-416, December.
- 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..
- Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..
- Ole Agersnap & Owen M. Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers 27705, National Bureau of Economic Research, Inc.
- Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021. "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers 148, Puey Ungphakorn Institute for Economic Research, revised Sep 2023.
- Laurent Piet & Vincent Chatellier & Nathalie Delame & Philippe Jeanneaux & Cathie Laroche-Dupraz & Aude Ridier & Patrick Veysset, 2021. "Mesurer le revenu des exploitations agricoles françaises : Analyse comparée sur 15 ans d’indicateurs issus du Rica et de la MSA," Working Papers SMART 21-06, INRAE UMR SMART.
- Ali-Yrkkö, Jyrki & Halme, Kimmo & Deschryvere, Matthias & Lehenkari, Janne & Piirainen, Kalle & Suominen, Arho, 2021. "The Prerequisites for Increasing the R&D Activity of Companies in Finland," ETLA Brief 98, The Research Institute of the Finnish Economy.
- Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
- Olubunmi Aderemi, Helen, 2021. "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(1), pages 1-17, March.
- Felix Umanhonlen, Ogbeiyulu, 2021. "Review Of Theories On Auditors’ Rotation," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 11-33, September.
- Usang Edet Usang, Obal & Aniekan Etim, Udofia, 2021. "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 1-10, September.
- Yang, Hyun Bong, 2021. "Policies for Revitalizing Venture Startups in the Post-COVID-19 Era: Focusing on the Promotion of Angel Investment," Industrial Economic Review 21-8, Korea Institute for Industrial Economics and Trade.
- Gil, Eunsun, 2021. "Major Issues in Categorizing Small Businesses: Supporting Small Businesses through Improved Categorization," i-KIET Issues and Analysis 21/2, Korea Institute for Industrial Economics and Trade.
- Song, Danbee & Cho, Jaehan, 2021. "Bringing back the dead: Post-pandemic challenges and policies for zombie firms," i-KIET Issues and Analysis 21/11, Korea Institute for Industrial Economics and Trade.
- Kang, Duyong & Min, Seong-hwan, 2021. "The Impact of the COVID-19 Pandemic on Korea’s Regional Economies," i-KIET Issues and Analysis 21/13, Korea Institute for Industrial Economics and Trade.
- Gil, Eunsun, 2021. "Characteristics of Employment in the Manufacturing Industry and a Review of Job Creating Subsectors," i-KIET Issues and Analysis 21/15, Korea Institute for Industrial Economics and Trade.
- Kim, Yong & Cho, Jaehan & Song, Danbee, 2021. "An industrial policy approach to expanded private sector ESG and its implications," i-KIET Issues and Analysis 21/18, Korea Institute for Industrial Economics and Trade.
- Cho, Deokhee, 2021. "Stalled-Growth SMEs and Directions for Policy," Research Papers 21/2, Korea Institute for Industrial Economics and Trade.
- Hüseyin ŞEN & Zeynep Burcu BULUT-ÇEVIK, 2021. "The Revenue-Maximizing Corporate Income Tax Rate for Turkey," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 122-142, December.
- Jesse Naidoo, 2021. "Human capital and the timing of the first birth," Working Papers 864, Economic Research Southern Africa.
- K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
- Nicoleta MIHAILA, PhD, Scientific researcher III & Ioana FLORESCU, phd, research assistant, 2021. "Taxation In The European Union. Some Proposals To Support Economic Growth And Avoid The Profit Shifting," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 10(1), pages 1-18, April.
- Simon Cornée & Marc Jegers & Ariane Szafarz & Simon Cornée & Marc Jegers & Ariane Szafarz, 2022.
"Feasible Institutions of Social Finance: A Taxonomy,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 178(3), pages 280-310.
- Simon Cornée & Marc Jegers & Ariane Szafarz, 2021. "Feasible Institutions of Social Finance: A Taxonomy," Working Papers CEB 21-001, ULB -- Universite Libre de Bruxelles.
- Simon Cornée & Marc Jegers & Ariane Szafarz, 2022. "Feasible Institutions of Social Finance: A Taxonomy," Post-Print hal-03830596, HAL.
- Skerdilajda Zanaj & Patrice Pieretti & Benteng Zou, 2021. "On the long run sustainability of small jurisdictions," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 48(1), pages 15-35, March.
- Corrado Benassi & Emanuela Randon, 2021. "The distribution of the tax burden and the income distribution: theory and empirical evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1087-1108, October.
- Shiyuan Liu & Jiang Du & Weike Zhang & Xiaoli Tian, 2021. "Opening the box of subsidies: which is more effective for innovation?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(3), pages 421-449, September.
- Xiaowei Kong & Deng-Kui Si & Haiyang Li & Dongmin Kong, 2021. "Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-23, December.
- Gopal Naik, 2021. "Debdatta Saha: 'Economics of the Food Processing Industry: Lessons from Bihar, India' in the series "Themes in Economics: Theory, Empirics, and Policy"," Indian Economic Review, Springer, vol. 56(1), pages 281-284, June.
- Mustapha Immurana & Abdul-Aziz Iddrisu & Micheal Kofi Boachie, 2021. "Does taxation on harmful products influence population health? Evidence from Africa using the dynamic panel system GMM approach," Quality & Quantity: International Journal of Methodology, Springer, vol. 55(3), pages 1091-1103, June.
- Eva Eberhartinger & Maximilian Zieser, 2021. "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs," Schmalenbach Journal of Business Research, Springer, vol. 73(1), pages 125-178, March.
- Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021. "Steuerehrlichkeit und Steuerlotterien [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 953-955, December.
- Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
- Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022.
"A Wealth Tax at Work [Behavioural Responses to a Wealth Tax],"
CESifo Economic Studies, CESifo, vol. 68(4), pages 321-361.
- Thor O. Thoresen & Marius A. K. Ring & Odd E. Nygård & Jon Epland, 2021. "A wealth tax at work," Discussion Papers 960, Statistics Norway, Research Department.
- 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.
- 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.
- Sarah Godar & Petr Janský, 2021.
"Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates,"
Post-Communist Economies, Taylor & Francis Journals, vol. 33(6), pages 726-750, August.
- Petr Jansky & Sarah Godar, 2020. "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES 2020/37, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.
- European Commission, 2021. "Taxation trends in the European Union: 2021 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
- Per Engström & Johannes Hagen & Edvard Johansson, 2021. "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers 144, Aboa Centre for Economics.
- 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.
- Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021.
"Small business tax compliance under third-party reporting,"
Journal of Public Economics, Elsevier, vol. 203(C).
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022.
"Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting,"
Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 312-333.
- Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021. "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers 2117, Tulane University, Department of Economics.
- Ronald B. Davies & Dieter Franz Kogler & Ryan M. Hynes, 2020.
"Patent Boxes and the Success Rate of Applications,"
Working Papers
202018, School of Economics, University College Dublin.
- Ronald B. Davies & Ryan M. Hynes & Dieter Franz Kogler, 2021. "Patent Boxes and the Success Rate of Applications," Working Papers 202109, School of Economics, University College Dublin.
- Ronald B. Davies & Dieter F. Kogler & Ryan Hynes, 2020. "Patent Boxes and the Success Rate of Applications," CESifo Working Paper Series 8375, CESifo.
- 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.
- Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.
- Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
- Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021.
"Consolidating the Covid Debt,"
CEPR Discussion Papers
16846, C.E.P.R. Discussion Papers.
- Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021. "Consolidating the Covid Debt," Economics Working Paper Series 2112, University of St. Gallen, School of Economics and Political Science.
- Christian Keuschnigg & Julian Johs & Jacob Stevens, 2021. "Consolidating the Covid Debt," CESifo Working Paper Series 9497, CESifo.
- MIHĂILĂ, Nicoleta, 2021. "Globalization, Tax Policy And Tax Havens. Some Critical Considerations," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(4), pages 71-87, December.
- Sok-Gee Chan & Zulkufly Ramly & Mohd Zulkhairi Mustapha, 2021. "Value-Added Tax and Economic Efficiency: Role of Country Governance," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 68(3), pages 325-358, June.
- Cathala Christophe, 2021. "Integrating the Cost of the Carbon Footprint within the Income Statement – Tests on Seven Polish Firms," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 17(2), pages 32-43, June.
- Daniel Paweł, 2021. "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 17(3), pages 56-63, September.
- Srhoj Stjepan & Zilic Ivan, 2021.
"“Fine...I’ll do it myself”: Lessons from self-employment grants in a long recession period,"
IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 11(1), pages 1-32, May.
- Stjepan Srhoj & Ivan Zilic, 2020. ""Fine...I'll do it myself": Lessons from self-employment grants in a long recession period," Working Papers 2001, The Institute of Economics, Zagreb.
- Srhoj, Stjepan & Zilic, Ivan, 2021. "Fine....I'll do it myself: lessons from self-employment grants in a long recession period," LSE Research Online Documents on Economics 110998, London School of Economics and Political Science, LSE Library.
- Branimir Jovanović, 2021. "New Insights into the Relationship Between Taxation and International Trade," wiiw Policy Notes 54, The Vienna Institute for International Economic Studies, wiiw.
- Gechert, Sebastian & Heimberger, Philipp, 2022.
"Do corporate tax cuts boost economic growth?,"
European Economic Review, Elsevier, vol. 147(C).
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," FMM Working Paper 65-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do Corporate Tax Cuts Boost Economic Growth?," wiiw Working Papers 201, The Vienna Institute for International Economic Studies, wiiw.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," IMK Working Paper 210-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Mario Holzner & Branimir Jovanović & Goran Vukšić, 2021. "How do Corporate Taxes affect International Trade?," wiiw Working Papers 212, The Vienna Institute for International Economic Studies, wiiw.
- Kai A. Konrad & Marcel Thum, 2021.
"The better route to global tax coordination: Gradualism or multilateralism?,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 793-811, May.
- Kai A. Konrad & Marcel Thum, 2018. "The Better Route to Global Tax Coordination: Gradualism or Multilateralism?," CESifo Working Paper Series 7305, CESifo.
- Ismail Baydur & Fatih Yilmaz, 2021.
"VAT Treatment of the Financial Services: Implications for the Real Economy,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(8), pages 2167-2200, December.
- Fatih Yilmaz & �smail Baydur, 2018. "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers 1815, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
- Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
- Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.
- Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
- Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.
- Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021. "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 376-388, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
- Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021. "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports 248286, ZBW - Leibniz Information Centre for Economics.
- Dong, Sarah Xue & Sinning, Mathias, 2022.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
- Dong, Sarah Xue & Sinning, Mathias, 2021. "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- 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.
- Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021. "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers 21-005, ZEW - Leibniz Centre for European Economic Research.
- Bührle, Anna Theresa, 2021. "Do tax loss restrictions distort venture capital funding of start-ups?," ZEW Discussion Papers 21-008, ZEW - Leibniz Centre for European Economic Research.
- Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
- Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
- Blandinieres, Florence & Steinbrenner, Daniela, 2021. "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers 21-020, ZEW - Leibniz Centre for European Economic Research.
- Asatryan, Zareh & Joulfaian, David, 2022.
"Taxes and Business Philanthropy in Armenia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
- Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
- Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, 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.
- 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 & Pöge, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
- Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
- Seydou Coulibaly & Abdramane Camara, 2021. "Working Paper 354 - Taxation, Foreign Direct Investment and Spillover Effects in the Mining Sector," Working Paper Series 2480, African Development Bank.
- M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021. "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, vol. 111(12), pages 3827-3871, December.
- Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2021.
"Synthetic Difference-in-Differences,"
American Economic Review, American Economic Association, vol. 111(12), pages 4088-4118, December.
- Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2019. "Synthetic Difference In Differences," NBER Working Papers 25532, National Bureau of Economic Research, Inc.
- Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2019. "Synthetic Difference in Differences," Working Papers wp2019_1907, CEMFI.
- Thomas Winberry, 2021. "Lumpy Investment, Business Cycles, and Stimulus Policy," American Economic Review, American Economic Association, vol. 111(1), pages 364-396, January.
- Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021.
"Notching R&D Investment with Corporate Income Tax Cuts in China,"
American Economic Review, American Economic Association, vol. 111(7), pages 2065-2100, July.
- Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2018. "Notching R&D Investment with Corporate Income Tax Cuts in China," NBER Working Papers 24749, National Bureau of Economic Research, Inc.
- Jess Benhabib & Bálint Szőke, 2021.
"Optimal Positive Capital Taxes at Interior Steady States,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 13(1), pages 114-150, January.
- Jess Benhabib & Bálint Szőke, 2019. "Optimal Positive Capital Taxes at Interior Steady States," NBER Working Papers 25895, National Bureau of Economic Research, Inc.
- Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021.
"Shopping for Lower Sales Tax Rates,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 13(3), pages 209-250, July.
- Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2017. "Shopping for Lower Sales Tax Rates," NBER Working Papers 23665, National Bureau of Economic Research, Inc.
- 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.
- Pau Roldan & Laurent Cavenaile, 2016. "Advertising, Innovation and Economic Growth," 2016 Meeting Papers 150, Society for Economic Dynamics.
- Laurent Cavenaile & Pau Roldan, 2019. "Advertising, innovation and economic growth," Working Papers 1902, Banco de España.
- Boyan Jovanovic, 2021.
"Product Recalls and Firm Reputation,"
American Economic Journal: Microeconomics, American Economic Association, vol. 13(3), pages 404-442, August.
- Boyan Jovanovic, 2020. "Product Recalls and Firm Reputation," NBER Working Papers 28009, National Bureau of Economic Research, Inc.
- Andrew C. Johnston, 2021.
"Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data,"
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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," SciencePo Working papers Main halshs-03082268, HAL.
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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," 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.
- 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.
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- 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.
- 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.
- Manon Francois, 2021.
"Profit Shifting and Equilibrium Principles of International Taxation,"
CESifo Working Paper Series
9211, CESifo.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers halshs-03265056, HAL.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers halshs-03265056, 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," PSE 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," 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,"
SciencePo Working papers Main
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," Working Papers 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.
- 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.
- 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," 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.
- 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.
- Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, 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.
- 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.
- Manon Francois, 2021.
"Profit Shifting and Equilibrium Principles of International Taxation,"
CESifo Working Paper Series
9211, CESifo.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers halshs-03265056, HAL.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers halshs-03265056, HAL.
- Anđelka Buneta, 2021. "Utjecaj Subvencija Na Uspješnost Poslovanja Specifične Skupine Hrvatskih Javnih Poduzeća," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(3), pages 377-412.
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"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," Working Paper Series 1397, Research Institute of Industrial Economics, revised 24 Apr 2023.
- 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.
- Niclas Berggren & Christian Bjørnskov, 2022.
"Academic freedom, institutions, and productivity,"
Southern Economic Journal, John Wiley & Sons, vol. 88(4), pages 1313-1342, April.
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- Haaland, Ingar & Olden, Andreas, 2021. "Information about Fewer Audits Reduces Support for Economic Relief Programs," Discussion Papers 2021/2, Norwegian School of Economics, Department of Business and Management Science.
- Johansson, Per-Olov & Kriström, Bengt, 2021. "The Costs and Benefits of Supporting Data Centers: A General Equilibrium Analysis," CERE Working Papers 2021:15, CERE - the Center for Environmental and Resource Economics.
- Holmberg, Johan, 2021. "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies 994, Umeå University, Department of Economics.
- Morikawa, Masayuki, 2021.
"Productivity of firms using relief policies during the COVID-19 crisis,"
Economics Letters, Elsevier, vol. 203(C).
- Morikawa, Masayuki, 2021. "Productivity of Firms Using Relief Policies During the COVID-19 Crisis," SSPJ Discussion Paper Series DP20-006, Service Sector Productivity in Japan: Determinants and Policies, Institute of Economic Research, Hitotsubashi University.
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- Thomas H. W. Ziesemer, 2021.
"The Effects of R&D Subsidies and Publicly Performed R&D on Business R&D: A Survey,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 171-205, March.
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- Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021. "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 3-31, June.
- Laszlo Goerke, 2021.
"Tax Evasion by Firms,"
IAAEU Discussion Papers
202104, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Laszlo Goerke, 2022. "Tax Evasion by Firms," IAAEU Discussion Papers 202201, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Herman Manakyan & Ani Mathers, 2021. "Impact Of The 2017 Tax Cuts And Jobs Act On Foreign Cash Holdings Of U.S. Multinational Corporations," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 15-30.
- Javier Garcia-Bernardo & Petr Jansky, 2021.
"Profit Shifting of Multinational Corporations Worldwide,"
Working Papers IES
2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
- Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.
- Garcia-Bernardo, Javier & Janský, Petr, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers 16467, Institute of Development Studies, International Centre for Tax and Development.
- de Mooij, Ruud & Liu, Li, 2021.
"At a cost: The real effects of thin capitalization rules,"
Economics Letters, Elsevier, vol. 200(C).
- Ruud A. de Mooij & Ms. Li Liu, 2021. "At A Cost: The Real Effects of Thin Capitalization Rules," IMF Working Papers 2021/023, International Monetary Fund.
- Mr. Shafik Hebous & Mr. Michael Keen, 2021.
"Pareto-Improving Minimum Corporate Taxation,"
IMF Working Papers
2021/250, International Monetary Fund.
- Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
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"Do corporate tax cuts boost economic growth?,"
European Economic Review, Elsevier, vol. 147(C).
- Sebastian Gechert & Philipp Heimberger, 2021. "Do Corporate Tax Cuts Boost Economic Growth?," wiiw Working Papers 201, The Vienna Institute for International Economic Studies, wiiw.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," FMM Working Paper 65-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," IMK Working Paper 210-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Gechert, Sebastian & Heimberger, Philipp, 2022.
"Do corporate tax cuts boost economic growth?,"
European Economic Review, Elsevier, vol. 147(C).
- Sebastian Gechert & Philipp Heimberger, 2021. "Do Corporate Tax Cuts Boost Economic Growth?," wiiw Working Papers 201, The Vienna Institute for International Economic Studies, wiiw.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," IMK Working Paper 210-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
- Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," FMM Working Paper 65-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
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"Tax Progressivity and Self-Employment Dynamics,"
The Review of Economics and Statistics, MIT Press, vol. 105(2), pages 376-391, March.
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- Wiji Arulampalam & Andrea Papini, 2021. "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms 2021-03, Joint Research Centre (Seville site).
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- Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
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"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
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- Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
- 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).
- Wiji Arulampalam & Andrea Papini, 2021. "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms 2021-03, Joint Research Centre (Seville site).
- 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.
- 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).
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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," 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.
- 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 & Pöge, 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.
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"Corporate income taxes and entrepreneurship,"
IZA World of Labor, Institute of Labor Economics (IZA), pages 257-257, July.
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"Export market risk and the role of state credit guarantees,"
International Economics and Economic Policy, Springer, vol. 18(1), pages 25-72, February.
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"Targeting FDI,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 366-385, April.
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"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.
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"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.
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"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.
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- 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.
- 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, June.
- 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.
- 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],"
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, 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, 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.
- 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.
- 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, 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.
- 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.
- 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.
2020
- 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?," IFS Working Papers W20/8, Institute for Fiscal Studies.
- Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020. "How well targeted are soda taxes?," Post-Print hal-03047174, HAL.
- 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.
- 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,"
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"Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes,"
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"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.
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- Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," IMF Working Papers 2018/239, International Monetary Fund.
- Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
- Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender, 2020. "Varieties of VAT pass through," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 890-930, August.
- Katarzyna Bilicka & André Seidel, 2020.
"Profit shifting and corruption,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
- Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
- Aija Rusina, 2020. "Name and shame? Evidence from the European Union tax haven blacklist," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1364-1424, December.
- 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.
- Pietro Dallari & Mr. Nicolas End & Fedor Miryugin & Alexander F. Tieman & Mr. Seyed Reza Yousefi, 2018. "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers 2018/257, International Monetary Fund.
- 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.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
- 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.
- Branzoli Nicola & Caiumi Antonella, 2018. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," Taxation Papers 72, Directorate General Taxation and Customs Union, European Commission.
- Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020.
"Expected effects of the US tax reform on other countries: global and local survey evidence,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
- Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series 7491, CESifo.
- Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series 331, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- 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.
- Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo.
- 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.
- Anders Gustafsson & Patrik Gustavsson Tingvall & Daniel Halvarsson, 2020. "Subsidy Entrepreneurs: an Inquiry into Firms Seeking Public Grants," Journal of Industry, Competition and Trade, Springer, vol. 20(3), pages 439-478, September.
- 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.
- Tajudeen Adejare Adegbite, 2020. "An Investigation on the Influence of Taxation on Economic Growth in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 12-20, June.
- Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020. "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 762-786.
- 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, Graduate School of Economics , Kyoto University.
- Edward Lane & L. Randall Wray, 2020. "Is It Time to Eliminate Federal Corporate Income Taxes?," Economics Working Paper Archive wp_979, Levy Economics Institute.
- 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.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
- 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).
- Todtenhaupt, Maximilian & Voget, Johannes & Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich, 2020.
"Taxing away M&A: Capital gains taxation and acquisition activity,"
European Economic Review, Elsevier, vol. 128(C).
- Todtenhaupt, Maximilian & Voget, Johannes & Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich, 2020. "Taxing away M&A: Capital gains taxation and acquisition activity," Munich Reprints in Economics 84733, University of Munich, Department of Economics.
- 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).
- Ana Venâncio & Victor Barros & Clara Raposo, 2020. "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers 0140, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jan 2020.
- 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.
- Jean-François Wen & Fatih Yılmaz, 2020.
"Tax Elasticity Estimates for Capital Stocks,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(3), pages 215-239.
- Fatih Yilmaz & Jean-Francois Wen, 2019. "Tax Elasticity Estimates for Capital Stocks," Working Papers 1901, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
- Bronwyn H. Hall, 2020.
"Tax Policy for Innovation,"
NBER Chapters, in: Innovation and Public Policy, pages 151-188,
National Bureau of Economic Research, Inc.
- Bronwyn H. Hall, 2019. "Tax Policy for Innovation," NBER Working Papers 25773, National Bureau of Economic Research, Inc.
- Bronwyn H Hall, 2019. "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers 506, National Institute of Economic and Social Research.
- 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.
- 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.
- Stantcheva, Stefanie & Akcigit, Ufuk, 2020. "Taxation and Innovation: What Do We Know?," CEPR Discussion Papers 14782, C.E.P.R. Discussion Papers.
- 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).
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
- 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.
- Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.
- 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..
- Cailin R. Slattery & Owen M. Zidar, 2020. "Evaluating State and Local Business Tax Incentives," NBER Working Papers 26603, National Bureau of Economic Research, Inc.
- 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.
- Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020. "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers 26899, National Bureau of Economic Research, Inc.
- Scott R. Baker & Stephen Teng Sun & Constantine Yannelis, 2020. "Corporate Taxes and Retail Prices," NBER Working Papers 27058, National Bureau of Economic Research, Inc.
- Granja, João & Makridis, Christos & Yannelis, Constantine & Zwick, Eric, 2022.
"Did the paycheck protection program hit the target?,"
Journal of Financial Economics, Elsevier, vol. 145(3), pages 725-761.
- João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020. "Did the Paycheck Protection Program Hit the Target?," Working Papers 2020-52_Revised, Becker Friedman Institute for Research In Economics.
- João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020. "Did the Paycheck Protection Program Hit the Target?," NBER Working Papers 27095, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Stantcheva, Stefanie & Akcigit, Ufuk, 2020. "Taxation and Innovation: What Do We Know?," CEPR Discussion Papers 14782, C.E.P.R. Discussion Papers.
- 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.
- 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.
- Barrero, Jose Maria & Bloom, Nick & Davis, Steven J., 2020. "COVID-19 Is Also a Reallocation Shock," SocArXiv bw7vz, Center for Open Science.
- Qiping Xu & Eric Zwick, 2020. "Tax Policy and Abnormal Investment Behavior," NBER Working Papers 27363, National Bureau of Economic Research, Inc.
- Kory Kroft & Jean-William P. Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2020.
"Salience and Taxation with Imperfect Competition,"
NBER Working Papers
27409, National Bureau of Economic Research, Inc.
- Kroft Kory & Laliberté Jean-William P. & Leal Vizcaíno René & Notowidigdo Matthew J., 2022. "Salience and Taxation with Imperfect Competition," Working Papers 2022-09, Banco de México.
- Wagner, Alexander F. & Zeckhauser, Richard & Ziegler, Alexandre, 2020.
"The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?,"
CEPR Discussion Papers
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- Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020. "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," NBER Working Papers 27470, National Bureau of Economic Research, Inc.
- Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020. "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," Swiss Finance Institute Research Paper Series 20-48, Swiss Finance Institute.
- David Neumark & Timothy Young, 2020. "Heterogeneous Effects of State Enterprise Zone Programs in the Shorter Run and Longer Run," NBER Working Papers 27545, National Bureau of Economic Research, Inc.
- 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.
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers 27637, National Bureau of Economic Research, Inc.
- Matthew R. Denes & Sabrina T. Howell & Filippo Mezzanotti & Xinxin Wang & Ting Xu, 2020. "Investor Tax Credits and Entrepreneurship: Evidence from U.S. States," NBER Working Papers 27751, National Bureau of Economic Research, Inc.
- 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," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
- Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
- 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).
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2020. "Corporate Taxation and the Distribution of Income," NBER Working Papers 27939, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.
- 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.
- Adam Hal Spencer, 2022.
"Policy Effects of International Taxation on Firm Dynamics and Capital Structure [Foreign investment of us multinationals: The effect of tax policy and agency conflicts],"
Review of Economic Studies, Oxford University Press, vol. 89(4), pages 2149-2200.
- Spencer, Adam, 2017. "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," MPRA Paper 78990, University Library of Munich, Germany.
- Adam Hal Spencer, 2020. "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers 2020/10, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
- Adam Hal Spencer, 2020. "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers 2020-25, University of Nottingham, GEP.
- Adam Hal Spencer, 2022.
"Policy Effects of International Taxation on Firm Dynamics and Capital Structure [Foreign investment of us multinationals: The effect of tax policy and agency conflicts],"
Review of Economic Studies, Oxford University Press, vol. 89(4), pages 2149-2200.
- Spencer, Adam, 2017. "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," MPRA Paper 78990, University Library of Munich, Germany.
- Adam Hal Spencer, 2020. "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers 2020-25, University of Nottingham, GEP.
- Adam Hal Spencer, 2020. "Policy effects of international taxation on firm dynamics and capital structure," Discussion Papers 2020/10, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
- 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.
- Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland, 2020. "Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well," NBER Working Papers 27637, National Bureau of Economic Research, Inc.
- 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.
- Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," CESifo Working Paper Series 8534, CESifo.
- Ð›Ð¸Ð»Ð¸Ñ Ð”Ð°Ð¼Ñ Ð½Ð¾Ð²Ð°, 2020. "Данњñ‡Ð½Ð¸ Ñ Ñ‚Ð¸Ð¼Ñƒð»Ð¸ за науñ‡Ð½Ð¾Ð¸Ð·Ñ леð´Ð¾Ð²Ð°Ñ‚еð»Ñ кð°Ñ‚а и развойна деð¹Ð½Ð¾Ñ Ñ‚ в Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от Оð˜Ð¡Ð и ЕС," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 43-60, June.
- 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,"
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.
- Salvador Barrios & Diego d'Andria, 2020.
"Profit Shifting and Industrial Heterogeneity,"
CESifo Economic Studies, CESifo, vol. 66(2), pages 134-156.
- Salvador Barrios & Diego d'Andria, 2018. "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre (Seville site).
- Boryana Madzharova, 2020. "Traceable Payments and VAT Design: Effects on VAT Performance," CESifo Economic Studies, CESifo, vol. 66(3), pages 221-247.
- Augusto Cerqua & Guido Pellegrini, 2020.
"Local multipliers at work [Local development that money cannot buy: Italy’s Contratti di Programma],"
Industrial and Corporate Change, Oxford University Press, vol. 29(4), pages 959-977.
- Cerqua, Augusto & Pellegrini, Guido, 2018. "Local multipliers at work," MPRA Paper 85326, University Library of Munich, Germany.
- Ruud Mooij & Li Liu, 2020.
"At a Cost: The Real Effects of Transfer Pricing Regulations,"
IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
- Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
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"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.
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"Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19,"
UP School of Economics Discussion Papers
202007, University of the Philippines School of Economics.
- Karl Jandoc & Adrian Mendoza & Stella Luz Quimbo, 2020. "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers 202001, University of the Philippines School of Economics.
- Karl Jandoc & Adrian Mendoza & Stella Luz Quimbo, 2020.
"Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19,"
UP School of Economics Discussion Papers
202001, University of the Philippines School of Economics.
- SA Quimbo & CT Latinazo & JW Peabody, 2020. "Vulnerable to the Virus: Globally-Oriented Manufacturing Firms at Risk From the Spread of COVID-19," UP School of Economics Discussion Papers 202007, University of the Philippines School of Economics.
- Luciano Fanti & Domenico Buccella, 2020. "Tax Evasion and Unions in a Cournot duopoly," Discussion Papers 2020/266, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Metaxas, Theodore & Nikou, Rania, 2020. "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper 102214, University Library of Munich, Germany.
- Rickman, Dan & Wang, Hongbo, 2020. "Assessing State Economic Development from Motion Picture and Television Production Incentives: Standardizing the Industry for Analysis," MPRA Paper 104052, University Library of Munich, Germany.
- Rickman, Dan & Wang, Hongbo, 2020. "Lights, Camera, What Action? The Nascent Literature on the Economics of US State Film Incentives," MPRA Paper 104477, University Library of Munich, Germany.
- 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.
- 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 R. Slattery & Owen M. Zidar, 2020.
"Evaluating State and Local Business Tax Incentives,"
NBER Working Papers
26603, National Bureau of Economic Research, Inc.
- 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, 2021.
"The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates,"
American Economic Review: Insights, American Economic Association, vol. 3(4), pages 399-416, December.
- Ole Agersnap & Owen M. Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers 27705, National Bureau of Economic Research, Inc.
- Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..
- 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.
- 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.
- 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.
- 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, 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.
- 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
- Pieter Buyl & Annelies Roggeman, 2019. "Do SMEs Face a Higher Tax Burden? Evidence from Belgian Tax Return Data," Prague Economic Papers, Prague University of Economics and Business, vol. 2019(6), pages 729-747.
- Stanislav Klazar & Barbora Slintáková, 2019. "Vliv zdanění příjmů na zadlužení nefinančních podniků [Influence of Income Taxation on Indebtedness of Non-financial Firms]," Politická ekonomie, Prague University of Economics and Business, vol. 2019(3), pages 253-272.
- Stefania-Sonia ZAMFIR, 2019. "Types Of Financial Risk Insurance And Their Role In The Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(3), pages 136-144.
- 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.
- Chadwick Curtis & Julio Garin & Saif Mehkari, 2020.
"Repatriation Taxes,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 36, pages 293-313, April.
- Chadwick Curtis & Julio Garin & Saif Mehkari, 2019. "Online Appendix to "Repatriation Taxes"," Online Appendices 18-266, Review of Economic Dynamics.
- Juan Carlos Conesa & Begona Dominguez, 2020.
"Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 37, pages 156-172, July.
- Juan Carlos Conesa & Begona Dominguez, 2019. "Online Appendix to "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Online Appendices 19-30, Review of Economic Dynamics.
- Chadwick Curtis & Julio Garin & Saif Mehkari, 2020.
"Repatriation Taxes,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 36, pages 293-313, April.
- Chadwick Curtis & Julio Garin & Saif Mehkari, 2019. "Code and data files for "Repatriation Taxes"," Computer Codes 18-266, Review of Economic Dynamics.
- Juan Carlos Conesa & Begona Dominguez, 2020.
"Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 37, pages 156-172, July.
- Juan Carlos Conesa & Begona Dominguez, 2019. "Code and data files for "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment"," Computer Codes 19-30, Review of Economic Dynamics.
- Kaymak, Barış & Schott, Immo, 2019.
"Loss-offset provisions in the corporate tax code and misallocation of capital,"
Journal of Monetary Economics, Elsevier, vol. 105(C), pages 1-20.
- Baris Kaymak, 2019. "Loss-Offset Provisions in the Corporate Tax Code and Misallocation of Capital," 2019 Meeting Papers 1177, Society for Economic Dynamics.
- Juan Carlos Conesa & Begona Dominguez, 2020.
"Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 37, pages 156-172, July.
- Juan Carlos Conesa & Begona Dominguez, 2018. "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," Department of Economics Working Papers 18-10, Stony Brook University, Department of Economics.
- Juan Carlos Conesa & Begoña Dominguez, 2019. "Capital Taxes and Redistribution: The Role of Management Time and Tax Deductible Investment," 2019 Meeting Papers 243, Society for Economic Dynamics.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2020.
"What Do Survey Data Tell Us about US Businesses?,"
American Economic Review: Insights, American Economic Association, vol. 2(4), pages 443-458, December.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2018. "What Do Survey Data Tell Us about U.S. Businesses?," Staff Report 568, Federal Reserve Bank of Minneapolis.
- Anmol Bhandari & Ellen McGrattan & Kurt Gerrard See & Serdar Birinci, 2019. "What Do Survey Data Tell Us about U.S. Businesses?," 2019 Meeting Papers 53, Society for Economic Dynamics.
- Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us about US Businesses?," NBER Working Papers 26063, National Bureau of Economic Research, Inc.
- Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us About US Businesses?," Staff Working Papers 19-45, Bank of Canada.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us about US Businesses?," Working Papers 2019-021, Federal Reserve Bank of St. Louis, revised Jan 2020.
- Jorge Espitia & César Ferrari & Jorge Iván González & Isidro Hernández & Luis Carlos Reyes & Alejandra Romero & Carlo Tassara & David Varela & Jairo Villabona & Gustavo Zafra, 2019.
"El gasto público en Colombia. Reflexiones y propuestas,"
Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 21(40), pages 291-326, January-J.
- Jorge Espitia, César Ferrari, Jorge Iván González, Isidro Hernández, Luis Carlos Reyes, Alejandra Romero, Carlo Tassara, David Varela, Jairo Orlando Villabona, Gustavo Zafra & César Ferrari & Jorge Iv, 2018. "El Gasto público en Colombia Reflexiones y propuestas," Vniversitas Económica 16513, Universidad Javeriana - Bogotá.
- Robert J. Barro, 2019. "Taxes and the macro economy," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 377-400.
- Määttänen, Niku, 2019. "Investment Expensing, Investment and Public Finances," ETLA Reports 96, The Research Institute of the Finnish Economy.
- Bonga-Bonga, Lumengo & Erero, Jean Luc, 2019. "The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 72(2), pages 185-208.
- Corchuelo Martínez-Azúa, Beatriz & Ferreiro Seoane , Francisco J., 2019. "Agri-food industry in Extremadura: obstacles to innovation, willingness to innovate, and demanded public actions," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 45, pages 181-199.
- Jeroh, Edirin,, 2019. "Assessing The Nexus Between Forensic Accounting, The Finance Act, 2019 And Tax Revenue In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 4(2), pages 212-236, July - De.
- Joshua Aronmwan, Edosa & Mavis Okaiwele, Izilin, 2019. "Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(1), pages 1-13, March.
- H. O., Aderemi,, 2019. "Taxation, Quality Of Government And Business Development In Osun State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(3), pages 135-149, December.
- Guceri, Irem & Albinowski, Maciej, 2021.
"Investment responses to tax policy under uncertainty,"
Journal of Financial Economics, Elsevier, vol. 141(3), pages 1147-1170.
- Irem Guceri & Maciej Albinowski, 2019. "Investment Responses to Tax Policy Under Uncertainty," CESifo Working Paper Series 7929, CESifo.
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VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy
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"Are subsidies for Polish enterprises effective: empirical results based on panel data,"
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"Are subsidies for Polish enterprises effective: empirical results based on panel data,"
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"On the consequences of eliminating capital tax differentials,"
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"Taxation and Supplier Networks: Evidence from India,"
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"Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics,"
Journal of International Economics, Elsevier, vol. 132(C).
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"Employment Effects of CAP Payments in the UK Non-Farm Economy,"
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- 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.
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- 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.
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"Taxation And Welfare: Measuring The Effect Of Bulgaria’S 2007-08 Corporate-Personal Income Tax Reforms,"
Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 10(2), pages 113-117.
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- Vasilev, Aleksandar, 2019. "Determining the Investment Impact of Bulgaria’s 2007-08 Income Tax Reforms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 92-95.
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"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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"Subsidies, spillovers and exports,"
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- Kogler, Michael, 2019.
"Profit Taxation and Bank Risk Taking,"
Economics Working Paper Series
1918, University of St. Gallen, School of Economics and Political Science.
- Michael Kogler, 2021. "Profit Taxation and Bank Risk Taking," CESifo Working Paper Series 8830, CESifo.
- Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203533, Verein für Socialpolitik / German Economic Association.
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"Sharing the Burden? Empirical Evidence on Corporate Tax Incidence,"
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"Taxation and Supplier Networks : Evidence from India,"
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"Taxation and Supplier Networks : Evidence from India,"
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"Business tax policy under default risk,"
CESifo Working Paper Series
7664, CESifo.
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"Subsidy Bidding Wars and the Structure of Multi-Plant Firms,"
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"Does Mandating Social Insurance Affect Entrepreneurial Activity?,"
American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
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- Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.
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"What Do Survey Data Tell Us about US Businesses?,"
American Economic Review: Insights, American Economic Association, vol. 2(4), pages 443-458, December.
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- Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us About US Businesses?," Staff Working Papers 19-45, Bank of Canada.
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"What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment [Financial constraints, asset tangibility, and corporate investment],"
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- Andrey V. Korytin & Tatiana A. Malinina, 2019. "International Experience in Taxation of Business Personal Property," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 22-36, April.
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- 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.
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- Catarina Pinto & Miguel Sousa, 2019. "Impact of double taxation treaties on cross-border acquisitions," Notas Económicas, Faculty of Economics, University of Coimbra, issue 48, pages 39-54, JuLy.
- Luca, Oana & Tieman, Alexander F., 2019.
"Financial sector debt bias,"
Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
- Ms. Oana Luca & Alexander F. Tieman, 2016. "Financial Sector Debt Bias," IMF Working Papers 2016/217, International Monetary Fund.
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"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.
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- Nelly Exbrayat & Thierry Madiès & Stéphane Riou, 2019. "A simple model of corporate bailouts in a globalized economy," Working Papers halshs-02080102, HAL.
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"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.
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- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
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- 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.
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- Lapointe, Simon & Morand, Pierre-Henri, 2019.
"Subsidy Bidding Wars and the Structure of Multi-Plant Firms,"
Working Papers
115, VATT Institute for Economic Research.
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"Optimal Redistributive Taxation in Credit Markets with Adverse Selection,"
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"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.
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- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
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- 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.
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- 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.
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- 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.
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- 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.
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- 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
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- Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019.
"Revenue Implications of Destination-Based Cash-Flow Taxation,"
CESifo Working Paper Series
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"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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- 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.
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- 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.
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"Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru,"
Journal of Public Economics, Elsevier, vol. 210(C).
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"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).
- KATO Takao & KODAMA Naomi, 2019.
"The Consequences of Short-Time Compensation: Evidence from Japan,"
Discussion papers
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- 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.
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- 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.
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- 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.
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"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.
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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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- 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.
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- 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.
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"Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,"
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- 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.
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"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.
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"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.
- 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.
- 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,"
Review of Economic Studies, Oxford University Press, 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.
- Bronwyn H Hall, 2019. "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers 506, National Institute of Economic and Social Research.
- Bronwyn H. Hall, 2019. "Tax Policy for Innovation," NBER Working Papers 25773, National Bureau of Economic Research, Inc.
- 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.
- 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).
- 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.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2020.
"What Do Survey Data Tell Us about US Businesses?,"
American Economic Review: Insights, American Economic Association, vol. 2(4), pages 443-458, December.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2018. "What Do Survey Data Tell Us about U.S. Businesses?," Staff Report 568, Federal Reserve Bank of Minneapolis.
- Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us about US Businesses?," NBER Working Papers 26063, National Bureau of Economic Research, Inc.
- Anmol Bhandari & Serdar Birinci & Ellen McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us About US Businesses?," Staff Working Papers 19-45, Bank of Canada.
- Anmol Bhandari & Ellen McGrattan & Kurt Gerrard See & Serdar Birinci, 2019. "What Do Survey Data Tell Us about U.S. Businesses?," 2019 Meeting Papers 53, Society for Economic Dynamics.
- Anmol Bhandari & Serdar Birinci & Ellen R. McGrattan & Kurt See, 2019. "What Do Survey Data Tell Us about US Businesses?," Working Papers 2019-021, Federal Reserve Bank of St. Louis, revised Jan 2020.
- Catherine Fazio & Jorge Guzman & Scott Stern, 2019. "The Impact of State-Level R&D Tax Credits on the Quantity and Quality of Entrepreneurship," NBER Working Papers 26099, National Bureau of Economic Research, Inc.
- Rema Hanna & Benjamin A. Olken, 2019.
"Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia,"
CID Working Papers
361, Center for International Development at Harvard University.
- M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers 26150, National Bureau of Economic Research, Inc.
- Youssef Benzarti & Alisa Tazhitdinova, 2021.
"Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 469-489, November.
- Youssef Benzarti & Alisa Tazhitdinova, 2019. "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," NBER Working Papers 26195, National Bureau of Economic Research, Inc.
- Sergio Ocampo & Gueorgui Kambourov & Daphne Chen & Burhanettin Kuruscu & Fatih Guvenen, 2017.
"Use It or Lose It: Efficiency Gains from Wealth Taxation,"
2017 Meeting Papers
913, Society for Economic Dynamics.
- Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers 26284, National Bureau of Economic Research, Inc.
- Daphne Chen & Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo, 2019. "Use it or Lose it: Efficiency Gains from Wealth Taxation," Working Papers 764, Federal Reserve Bank of Minneapolis.
- Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," Working Papers tecipa-648, University of Toronto, Department of Economics.
- 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.
- Nelson Leitão Paes, 2019. "Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União [The economic effects of full ICMS credit compensation on investment in Brazil: the Fe," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 29(2), pages 515-540, May-Augus.
- Allen, Eric J. & Morse, Susan C., 2019. "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes," Journal of Law, Finance, and Accounting, now publishers, vol. 4(2), pages 239-290, December.
- Nayudu, A. Sri Hari, 2019. "Tax Revenue Efficiency of Indian States: The case of Stamp Duty and Registration Fees," Working Papers 19/278, National Institute of Public Finance and Policy.
- 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.
- S. Bunel & B. Hadjibeyli, 2019. "Évaluation du crédit d’impôt innovation," Documents de Travail de l'Insee - INSEE Working Papers g2019-12, Institut National de la Statistique et des Etudes Economiques.
- Bronwyn H. Hall, 2020.
"Tax Policy for Innovation,"
NBER Chapters, in: Innovation and Public Policy, pages 151-188,
National Bureau of Economic Research, Inc.
- Bronwyn H. Hall, 2019. "Tax Policy for Innovation," NBER Working Papers 25773, National Bureau of Economic Research, Inc.
- Bronwyn H Hall, 2019. "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers 506, National Institute of Economic and Social Research.
- Nelly Popova, 2019. "Systems of Corporate Income Taxation," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-72, March.
- Christine Lewis, 2019. "Raising more public revenue in Indonesia in a growth - and equity-friendly way," OECD Economics Department Working Papers 1534, OECD Publishing.
- Mikkel Hermansen & Valentine Millot, 2019. "Adapting business framework conditions to deal with disruptive technologies in Denmark," OECD Economics Department Working Papers 1545, OECD Publishing.
- Ben Westmore & Paula Adamczyk, 2019. "Public policy reforms to further improve Portuguese export performance," OECD Economics Department Working Papers 1556, OECD Publishing.
- Oecd, 2019. "Measuring distortions in international markets: The aluminium value chain," OECD Trade Policy Papers 218, OECD Publishing.
- Oecd, 2019. "Measuring distortions in international markets: The semiconductor value chain," OECD Trade Policy Papers 234, OECD Publishing.
- PETRIC Nicolae, 2019. "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 189-199, December.
- Tsubasa Ichikawa & Menaka @Arudchelvan & Kazuki Onji, 2019. "Bunching of Small Businesses at the Value-AddedTax Threshold in Japan: Lessons for the 2019 Tax Hike," Discussion Papers in Economics and Business 19-10, Osaka University, Graduate School 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," 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.
- James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019.
"The Value of Offshore Secrets: Evidence from the Panama Papers,"
Review of Financial Studies, Society for Financial Studies, vol. 32(11), pages 4117-4155.
- James O’Donovan & Hannes F. Wagner & Stefan Zeume, 2018. "The Value of Offshore Secrets: Evidence from the Panama Papers," Working Papers 634, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Martin Jacob & Roni Michaely & Maximilian A Müller, 2019.
"Consumption Taxes and Corporate Investment,"
Review of Financial Studies, Society for Financial Studies, vol. 32(8), pages 3144-3182.
- Martin Jacob & Roni Michaely & Maximilian A. Müller, 2019. "Consumption Taxes and Corporate Investment," Swiss Finance Institute Research Paper Series 19-40, Swiss Finance Institute.
- 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 Group, vol. 33(3), pages 690-716.
- 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.
- 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.
- Elena Dobre & Irena Munteanu, 2019. "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 106-110, December.
- Irena Munteanu & Elena Dobre, 2019. "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 42-49, December.
- Lóránd Králik & Erzsébet Szász, 2019. "VAT - Gap Convergence in Central and Eastern Europe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 772-778, December.
- James Cash Acrey & Wayne Y. Lee & Timothy J. Yeager, 2019. "Can Federal Home Loan Banks effectively self-regulate lending to influential banks?," Journal of Banking Regulation, Palgrave Macmillan, vol. 20(2), pages 197-210, June.
- 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.
- Sharma, Ajay & Pal, Rupayan, 2019.
"Nash equilibrium in tax and public investment competition,"
International Review of Economics & Finance, Elsevier, vol. 62(C), pages 106-120.
- Sharma, Ajay & Pal, Rupayan, 2019. "Nash Equilibrium in Tax and Public Investment Competition," MPRA Paper 92827, University Library of Munich, Germany.
- Stamatopoulos, Giorgos, 2019. "A strategic tax mechanism," MPRA Paper 93602, University Library of Munich, Germany.
- Bucci, Valeria, 2019. "The Effect of Fiscal Incentives on Business R&D," MPRA Paper 95333, University Library of Munich, Germany.
- Rosa, Benjamin V., 2022.
"Bid credits in simultaneous ascending auctions,"
Games and Economic Behavior, Elsevier, vol. 132(C), pages 189-203.
- Rosa, Benjamin, 2019. "Bid Credits in Simultaneous Ascending Auctions," MPRA Paper 96895, University Library of Munich, Germany.
- Shcherbakova, Darya & Agapkin, Anton, 2019. "Современные Требования К Государственной Информационной Поддержке Малого Бизнеса [Modern requirements to the state information support of small business]," MPRA Paper 97132, University Library of Munich, Germany.
- Suzuki, Keishun, 2019. "Corporate Tax Cuts and Economic Growth," MPRA Paper 97829, University Library of Munich, Germany.
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.
- 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.
- 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.
- 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," CEP Discussion Papers dp1216, Centre for Economic Performance, LSE.
- 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.
- 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.
- 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, 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, Foundation for the European Review of Agricultural 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..
- 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, 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," 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.
- Peter Calcagno & Frank Hefner, 2018.
"Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions,"
The Review of Regional Studies, Southern Regional Science Association, vol. 48(1), pages 71-91, Spring.
- Calcagno, Peter & Hefner, Frank, 2018. "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," Working Papers 07536, George Mason University, Mercatus Center.
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