Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ H: Public Economics
/ / H3: Fiscal Policies and Behavior of Economic Agents
/ / / H32: Firm

2014

• Egebark, Johan & Kaunitz, Niklas, 2014, "Payroll Taxes and Youth Labor Demand," Working Paper Series, Research Institute of Industrial Economics, number 1001, Jan, revised 07 Jun 2017.
• Skedinger, Per, 2014, "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series, Research Institute of Industrial Economics, number 1031, Jun.
• Henningsen, Morten S. & Hægeland, Torbjørn & Møen, Jarle, 2014, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/18, Apr.
• Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014, "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance, University of Stavanger, number 2014/17, Oct.
• Egebark, Johan & Kaunitz, Niklas, 2014, "Do payroll tax cuts raise youth employment?," Research Papers in Economics, Stockholm University, Department of Economics, number 2014:1, Jan.
• Lindhe, Tobias & Södersten, Jan, 2014, "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:12, Sep.
• Traian-Ovidiu Calota, 2014, "A New Tax System For Romanian Tourism Industry?," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 6, issue 3, September.
• Johannes Becker & Ronald B. Davies, 2014, "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp451, Jul.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series, IIIS, number iiisdp464, Dec.
• Earle, John S. & Gehlbach, Scott, 2014, "The Productivity Consequences of Political Turnover: Firm-Level Evidence from Ukraine's Orange Revolution," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8510, Sep.
• Magnus Henrekson, 2014, "How labor market institutions affect job creation and productivity growth," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-38, May.
• Che-Chiang Huang & Horn-In Kuo, 2014, "Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 10, issue 1, pages 91-100, January.
• Nadja Dwenger & Viktor Steiner, 2014, "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 1-28, February, DOI: 10.1007/s10797-012-9259-3.
• R. Miniaci & M. Parisi & P. Panteghini, 2014, "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 3, pages 397-435, June, DOI: 10.1007/s10797-012-9266-4.
• Thomas Hemmelgarn & Daniel Teichmann, 2014, "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 645-693, August, DOI: 10.1007/s10797-014-9321-4.
• Yohei Kobayashi, 2014, "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, volume 42, issue 2, pages 311-327, February, DOI: 10.1007/s11187-013-9477-9.
• Desiderio Romero-Jordán & María Delgado-Rodríguez & Inmaculada Álvarez-Ayuso & Sonia Lucas-Santos, 2014, "Assessment of the public tools used to promote R&D investment in Spanish SMEs," Small Business Economics, Springer, volume 43, issue 4, pages 959-976, December, DOI: 10.1007/s11187-014-9575-3.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014, "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 8, issue 3, pages 117-125, October, DOI: 10.3929/ethz-a-005427569.
• Federica Liberini, 2014, "Corporate Taxes and the Growth of the Firm," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 14-354, Mar, DOI: 10.3929/ethz-a-010094539.
• Vimal Ranchhod & Arden Finn, 2014, "Estimating the short run effects of South Africa's Employment Tax Incentive on youth employment probabilities using a difference-in-differences approach," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 134.
• Haufler, Andreas & Mardan, Mohammed, 2014, "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics, University of Munich, Department of Economics, number 27297.
• Langenmayr, Dominika & Lester, Rebecca, 2014, "Taxation and Corporate Risk-Taking," Discussion Papers in Economics, University of Munich, Department of Economics, number 20977, Jun.
• Oscar Amerighi & Giuseppe De Feo, 2014, "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 374-404, September, DOI: 10.1628/001522108X684510.
• Shafik Hebous, 2014, "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 458-485, September, DOI: 10.1628/001522108X684547.
• Mário Marques & Carlos Pinho, 2014, "Tax-Treaty Effects on Foreign Investment: Evidence from European Multinationals," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 4, pages 527-555, December, DOI: 10.1628/001522108X685474.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014, "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, National Bureau of Economic Research, Inc, "African Successes, Volume I: Government and Institutions".
• Juan Carlos Suárez Serrato & Owen Zidar, 2014, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 20289, Jul.
• Alexander Ljungqvist & Michael Smolyansky, 2014, "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 20753, Dec.
• Jakob, Michael & Brunner, Steffen, 2014, "Optimal Commitment Under Uncertainty: Adjustment Rules for Climate Policy," Strategic Behavior and the Environment, now publishers, volume 4, issue 3, pages 291-310, August, DOI: 10.1561/102.00000047.
• Li Liu, 2014, "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, volume 67, issue 2, pages 387-418, June, DOI: 10.17310/ntj.2014.2.04.
• Eva Luthi & Kurt Schmidheiny, 2014, "The effect of agglomeration size on local taxes," Journal of Economic Geography, Oxford University Press, volume 14, issue 2, pages 265-287.
• Apan Rodica Diana & Sabou Simona, 2014, "Legal and Economic Perspectives on Cash Payments made by Professionals," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 245-250, May.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2014, "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 4, pages 253-271, November.
• Adam P. Balcerzak & Elzbieta Rogalska, 2014, "Crowding Out and Crowding in within Keynesian Framework. Do We Need Any New Empirical Research Concerning Them?," Working Papers, Institute of Economic Research, number 2/2014, Feb, revised May 2014.
• Roxana Ispas, 2014, "Budget amendment – cause and effect," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 143-150.
• Bradut-Vasile BOLOS, 2014, "Influence of Taxation Within a Group of Goods and Services with Diverse Demand Elasticity," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 11-16, December.
• Vesal, Mohammad, 2014, "Optimization Frictions in the Choice of UK Flat Rate Scheme of VAT," MPRA Paper, University Library of Munich, Germany, number 101017.
• Floreani, Vincent Arthur, 2014, "Fixing Europe's youth unemployment and skills mismatch, can public financial support to SMEs be effective? The case of the European Commission and European Investment Bank joint initiatives," MPRA Paper, University Library of Munich, Germany, number 55849, Feb.
• Liberati, Paolo & Paradiso, Massimo, 2014, "Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia
  [On the structure of the excise taxes on tobacco: A reform proposal for Italy]," MPRA Paper, University Library of Munich, Germany, number 55906, May.
• Estrada, Fernando & González, Jorge Iván, 2014, "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan
  [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper, University Library of Munich, Germany, number 57123, Jul.
• Obeng, Camara Kwasi, 2014, "Effect of corporate tax on sector specific foreign direct investment in Ghana," MPRA Paper, University Library of Munich, Germany, number 58454, Sep.
• Funashima, Yoshito, 2014, "A Comprehensive Analysis of the Response of Private Consumption to Government Spending," MPRA Paper, University Library of Munich, Germany, number 59968, Nov.
• Calabria, Alejandro A. & Rottenschweiler, Sergio, 2014, "Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal
  [Policies to promote employment in SMEs and their impact on the fi," MPRA Paper, University Library of Munich, Germany, number 65527, Jul.
• Schipper, Tyler, 2014, "Informality, Innovation, and Aggregate Productivity Growth," MPRA Paper, University Library of Munich, Germany, number 69647, May, revised 26 Feb 2016.
• Marcela Žárová & Jana Skálová, 2014, "Tax Aspects of Mergers and Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 3, pages 25-49, DOI: 10.18267/j.efaj.123.
• Corina Nichitcin, 2014, "The impact of budgetary resources of financing investment decision," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 7, issue 1, pages 102-108, June.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2014, "A Study on the Relationship between Fiscal Pressure and the Business Confidence Index," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 1, pages 107-112, January.
• Raluca Andreea MIHALACHE, 2014, "The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 4, pages 156-161, April.
• Sam Meng & Mahinda Siriwardana & Judith McNeill, 2014, "The Impact of the Australian Carbon Tax on Industries and Households," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 8, issue 1, pages 15-37, February, DOI: 10.1177/0973801013506399.
• Carbonnier Cl´ement, 2014, "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
• Robu Sorin - Adrian, 2014, "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-16, April.
• Calotă Traian-Ovidiu, 2014, "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-17, April.
• Richard E. Baldwin & Toshihiro Okubo, 2014, "Tax Competition with Heterogeneous Firms," Spatial Economic Analysis, Taylor & Francis Journals, volume 9, issue 3, pages 309-326, September, DOI: 10.1080/17421772.2014.930164.
• John E. Anderson, 2014, "Informal Payments to the Tax Collector in Transition Countries," Ekonomi-tek - International Economics Journal, Turkish Economic Association, volume 3, issue 2, pages 1-26, May.
• Johannes Becker & Ronald B. Davies, 2014, "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers, School of Economics, University College Dublin, number 201411, Jul.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers, School of Economics, University College Dublin, number 201421, Dec.
• Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, volume 28, issue 1, pages 1-32, DOI: 10.1086/675586.
• Luis Bértola & Fernando Isabella & Carola Saavedra, 2014, "El ciclo económico del Uruguay, 1998-2012," Documentos de trabajo, Programa de Historia Económica, FCS, Udelar, number 33, Jun.
• Fedora Carbajal & Paula Carrasco & Paola Cazulo & Cecilia Llambí­ & Andrés Rius, 2014, "Una evaluación económica a los incentivos fiscales a la inversión en Uruguay," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 14-20, Dec.
• Labeaga Azcona J. & Martínez-Ros E. & Mohnen P., 2014, "Tax incentives and firm size : effects on private R&D investment in Spain," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2014-081.
• MIHAILA, Nicoleta, 2014, "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 18, issue 4, pages 52-62.
• MIHĂILĂ, Nicoleta, 2014, "Small And Medium Enterprises Vulnerabilities In The Current Fiscal Context," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 1, issue 1, pages 210-215.
• Jianjun Miao & Pengfei Wang, 2014, "Lumpy Investment and Corporate Tax Policy," Journal of Money, Credit and Banking, Blackwell Publishing, volume 46, issue 6, pages 1171-1203, September, DOI: 10.1111/jmcb.12137.
• Liberini, Federica, 2014, "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1042.
• Brülhart, Marius, 2014, "Agglomeration economies, taxable rents, and government capture: evidence from a place-based policy," Papers, World Trade Institute, number 835, Dec.
• Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa, 2014, "Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 179.
• Brügelmann, Ralph, 2014, "Unternehmensbesteuerung im Gefolge der Finanzmarktkrise," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 41, issue 2, pages 3-14, DOI: 10.2373/1864-810X.14-02-01.
• aus dem Moore, Nils, 2014, "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 533, DOI: 10.4419/86788610.
• aus dem Moore, Nils, 2014, "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 534, DOI: 10.4419/86788611.
• Hebous, Shafik & Weichenrieder, Alfons J., 2014, "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series, Leibniz Institute for Financial Research SAFE, number 22.
• Schindler, Dirk & Brekke, Kurt & Pires, Armando & Schjelderup, Guttorm, 2014, "Capital Taxation and Imperfect Competition: ACE vs. CBIT," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100486.
• Scheuering, Uwe, 2014, "M&A and the tax benefits of debt-financing," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-019.
• Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014, "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-033.
• Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014, "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-073.
• Evers, Lisa & Spengel, Christoph, 2014, "Effective tax rates under IP tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-111.

2013

• Galina ULIAN & Iulia CAPRIAN, 2013, "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," Economy and Sociology, The Journal Economy and Sociology, issue 4, pages 25-30.
• Karel Mertens & Morten O. Ravn, 2013, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, volume 103, issue 4, pages 1212-1247, June.
• J?r?me Adda & Francesca Cornaglia, 2013, "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, volume 103, issue 7, pages 3102-3114, December.
• Ruijs, Arjan & Vollebergh, Herman, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Energy: Resources and Markets, Fondazione Eni Enrico Mattei (FEEM), number 151533, Jun, DOI: 10.22004/ag.econ.151533.
• Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society, Fondazione Eni Enrico Mattei (FEEM), number 156575, Jul, DOI: 10.22004/ag.econ.156575.
• Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes, 2013, "The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 14, issue 3–4, pages 185-198.
• Zhigang Li & Mingqin Wu, 2013, "Estimating The Incidences Of The Recent Pension Reform In China: Evidence From 100,000 Manufacturers," Contemporary Economic Policy, Western Economic Association International, volume 31, issue 2, pages 332-344, April, DOI: j.1465-7287.2011.00304.x.
• Sven Stöwhase, 2013, "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 2, pages 185-207, April, DOI: jpet.12014.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013, "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 3, pages 104-122.
• L. Marattin, 2013, "When is Austerity Ineffective?," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp880, May.
• Nicoleta, MIHAILA, 2013, "Fiscal Behaviour Of The Economic Agent. Factors Of Influence," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue 4, pages 26-32.
• Eugeniu, TURLEA & Mihaela-Daciana, NANU, 2013, "The "Parent" Company, Part Of The Accounting Entity Group, In The Current National And International Legislative Context," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 125-131.
• Giorgia Maffini, 2013, "Corporate tax policy under the Labour government, 1997–2010," Working Papers, Oxford University Centre for Business Taxation, number 1302.
• Andreas Hau fler & Mohammed Mardan, 2013, "Cross-border loss offset can fuel tax competition," Working Papers, Oxford University Centre for Business Taxation, number 1310.
• Jarkko Harju & Tuomas Matikka, 2013, "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers, Oxford University Centre for Business Taxation, number 1313.
• Dominika Langenmayr & Rebecca Lester, 2013, "Taxation and corporate risk-taking," Working Papers, Oxford University Centre for Business Taxation, number 1316.
• Johannes Becker & Ronald B. Davies, 2013, "Learning and international policy diffusion: the case of corporate tax policy," Working Papers, Oxford University Centre for Business Taxation, number 1319.
• Danny Yagan, 2013, "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut," Working Papers, Oxford University Centre for Business Taxation, number 1322.
• Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013, "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 1, pages 5-18.
• Andreas Haufler & Mohammed Mardan, 2013, "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series, CESifo, number 4089.
• Bas Jacobs, 2013, "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series, CESifo, number 4151.
• Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series, CESifo, number 4256.
• Beat Hintermann, 2013, "Market Power in Emission Permit Markets: Theory and Evidence," CESifo Working Paper Series, CESifo, number 4447.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series, CESifo, number 4451.
• Daniela PÎRVU, 2013, "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
• Emilia V. CLIPICI & Florin FRANȚ, 2013, "Fiscal Competition And Mobility Of The Economic Factors," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 54-65, October.
• Ricardo Alfredo Carreno Vallejo & David Hernando Morales �lvarez, 2013, "Regulación actual en el uso de internet móvil en Colombia: perspectivas sectoriales," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 12797, Mar.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013, "Replacing churches and mason lodges? Tax exemptions and rural development," CEPREMAP Working Papers (Docweb), CEPREMAP, number 1308, Dec.
• Estache, Antonio & Daxbek, Vincent, 2013, "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9481, May.
• Laurence J. Kotlikoff & Jianjun Miao, 2013, "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, volume 14, issue 1, pages 1-19, May.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77320.
• Violeta ISAI & Riana Iren RADU, 2013, "Features of VAT Accounting and Fiscality – History, Practices and Prospects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-22.
• Martin Simmler & Bérengère Rudelle, 2013, "Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 8, pages 11-20.
• Vincent Daxbek & Antonio Estache, 2013, "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2013-25, May.
• De Feo, Giuseppe & Amergighi, Oscar, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2013-105.
• Hwangbo, Kyoung & Kim, Young-Han, 2013, "Welfare effects of competition for FDI between technologically asymmetric countries with varying trade costs," Economic Modelling, Elsevier, volume 35, issue C, pages 493-501, DOI: 10.1016/j.econmod.2013.07.032.
• Pichler, Eva & Böheim, Michael H., 2013, "Excise taxes on gasoline and suppliers’ market power: A note," Economics Letters, Elsevier, volume 118, issue 1, pages 110-112, DOI: 10.1016/j.econlet.2012.08.022.
• Dalton, John T. & Goksel, Turkmen, 2013, "Firm taxation and the endogenous distribution of markups," Economics Letters, Elsevier, volume 121, issue 3, pages 520-523, DOI: 10.1016/j.econlet.2013.10.010.
• Liu, Xianbing & Wang, Can & Zhang, Weishi & Suk, Sunhee & Sudo, Kinichi, 2013, "Company's affordability of increased energy costs due to climate policies: A survey by sector in China," Energy Economics, Elsevier, volume 36, issue C, pages 419-430, DOI: 10.1016/j.eneco.2012.09.014.
• Löffler, Gunter & Posch, Peter N, 2013, "Wall Street’s bailout bet: Market reactions to house price releases in the presence of bailout expectations," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 5147-5158, DOI: 10.1016/j.jbankfin.2013.01.041.
• Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013, "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, volume 37, issue 8, pages 2850-2866, DOI: 10.1016/j.jbankfin.2013.03.017.
• Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013, "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, volume 41, issue 4, pages 1092-1105, DOI: 10.1016/j.jce.2013.01.011.
• Fujii, Takao & Hiraga, Kazuki & Kozuka, Masafumi, 2013, "Effects of public investment on sectoral private investment: A factor augmented VAR approach," Journal of the Japanese and International Economies, Elsevier, volume 27, issue C, pages 35-47, DOI: 10.1016/j.jjie.2012.11.003.
• Bonnet, Céline & Réquillart, Vincent, 2013, "Tax incidence with strategic firms in the soft drink market," Journal of Public Economics, Elsevier, volume 106, issue C, pages 77-88, DOI: 10.1016/j.jpubeco.2013.06.010.
• Elschner, Christina, 2013, "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, volume 97, issue C, pages 206-216, DOI: 10.1016/j.jpubeco.2012.10.005.
• Hanson, Andrew & Rohlin, Shawn, 2013, "Do spatially targeted redevelopment programs spillover?," Regional Science and Urban Economics, Elsevier, volume 43, issue 1, pages 86-100, DOI: 10.1016/j.regsciurbeco.2012.05.002.
• Antonelli, Cristiano & Crespi, Francesco, 2013, "The "Matthew effect" in R&D public subsidies: The Italian evidence," Technological Forecasting and Social Change, Elsevier, volume 80, issue 8, pages 1523-1534, DOI: 10.1016/j.techfore.2013.03.008.
• Adda, Jérôme & Cornaglia, Francesca, 2013, "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 59324, Dec.
• Vitor Carvalho & Diogo Barbosa & Paulo Jorge Pereira, 2013, "The interaction between firms and Government in the context of investment decisions: a real options approach," EcoMod2013, EcoMod, number 5390, Jun.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2013-19.
• n.d., 2013, "Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012," STUDI ECONOMICI, FrancoAngeli Editore, volume 2013, issue 111, pages 51-68.
• Arjan Ruijs & Herman Vollebergh, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Working Papers, Fondazione Eni Enrico Mattei, number 2013.56, Jun.
• Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers, Fondazione Eni Enrico Mattei, number 2013.66, Jul.
• Harju, Jarkko & Matikka, Tuomas, 2013, "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 43.
• Kyyrä, Tomi & Tuomala, Juha, 2013, "Does experience rating reduce disability inflow?," Working Papers, VATT Institute for Economic Research, number 46.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "Restaurant VAT cut: Cheaper meal and more service?," Working Papers, VATT Institute for Economic Research, number 52.
• Michel Dumont, 2013, "Working Paper 01-13 - The impact of subsidies and fiscal incentives on corporate R&D expenditures in Belgium (2001-2009)," Working Papers, Federal Planning Bureau, Belgium, number 201301, Jan.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in February-March 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 57-65, April.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in March-April 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 69-75, May.
• Lyudmila Anisimova, 2013, "Review of Regulatory Documents As Regards Taxation Issues in April-May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 58-67, June.
• Lyudmila Anisimova, 2013, "A Review Of Taxation Regulatory Documents Issued In May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 52-57, July.
• Lyudmila Anisimova, 2013, "Review Of The Regulatory Documents On Taxation Issues In June-July 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 8, pages 58-65, August.
• Lyudmila Anisimova, 2013, "Some Special Features Of The Current Financial Policy And A Review Of Taxation Regulatory Documents Issued In The Period Of July Thry August 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 44-51, September.
• Lyudmila Anisimova, 2013, "An Overview Of Normative Documents On Taxation Issues For August–September 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 44-51, October.
• Lyudmila Anisimova, 2013, "Review Of Taxation Regulatory Documents Issued In The Period Of September Thru October 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 56-63, November.
• Lyudmila Anisimova, 2013, "An Overview Of Normative Documents On Taxation Issues For October–November 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 48-54, December.
• Lyudmila Anisimova, 2013, "An Overview of Normative Documents on Taxation Issues for November-December 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 83-91, January.
• Lyudmila Anisimova, 2013, "An Overview of Normative Documents on Taxation Issues for December 2012-January 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 81-88, February.
• Lyudmila Anisimova, 2013, "Controversal issues on management of the public debt and state reserves," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 48-55, March.
• Lyudmila Anisimova, 2013, "Обзор нормативных документов по вопросам налогообложения за cентябрь-октябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 60-67, ноябрь.
• Lyudmila Anisimova, 2013, "Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 48-54, декабрь.
• Lyudmila Anisimova, 2013, "Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 63-72, Июнь.
• Lyudmila Anisimova, 2013, "Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 61-68, Июль.
• Lyudmila Anisimova, 2013, "Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 8, pages 58-66, Август.
• Lyudmila Anisimova, 2013, "Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Июль–Август 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 47-54, Сентябрь.
• Elena Astafeva, 2013, "Факторы Экономического Роста В 2012 Г. – I Полугодии 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 63-65, Сентябрь.
• Lyudmila Anisimova, 2013, "Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 10, pages 47-52, Октябрь.
• Gabriela Aparicio & Paul E. Carrillo & M. Shahe Emran, 2013, "Are Sunday Babies Doomed for Life? Measuring the Sunday-Born Achievement Gap in Ecuador," Working Papers, The George Washington University, Institute for International Economic Policy, number 2013-2, Feb.
• Benoit Mulkay & Jacques Mairesse, 2013, "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Post-Print, HAL, number hal-01830007, Jul, DOI: 10.1093/oep/gpt019.
• Olivier Allais & Fabrice Etilé & Sebastien Lecocq, 2013, "Mandatory Labels, taxes and market forces : An empirical evaluation of fat policies," Post-Print, HAL, number hal-02807791, Jun.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Working Papers, HAL, number halshs-00872474, Apr.
• Egebark, Johan & Kaunitz, Niklas, 2013, "Do payroll tax cuts raise youth employment?," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2013:27, Dec.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:9, Sep.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2013:16, Sep.
• Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA, 2013, "Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 15-31, December.
• Maffioli, Alessandro & Stucchi, Rodolfo, 2013, "Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System," IDB Publications (Working Papers), Inter-American Development Bank, number 4682, Nov.
• Instituto para la Integración de América Latina y el Caribe, INTAL, 2013, "The Complete Issue," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, volume 36, issue 17, pages 1-162.
• Giacalone, Rita, 2013, "South-South Cooperation and Companies in Brazil and Chile," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, volume 36, issue 17, pages 93-94.
• Instituto para la Integración de América Latina y el Caribe, INTAL, 2013, "La Revista Completa," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, volume 36, issue 17, pages 1-148.
• Giacalone, Rita, 2013, "Cooperación Sur-Sur y empresas en Brasil y Chile," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, volume 36, issue 17, pages 81-88.
• Sérgio Kannebley Júnior & Bruno César Araújo & Alessandro Maffioli & Rodolfo Stucchi, 2013, "Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-459, Nov.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013, "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, volume 34, issue 1, pages 109-135, March, DOI: j.1475-5890.2013.00179.x.
• Kyyrä, Tomi & Tuomala, Juha, 2013, "Does Experience Rating Reduce Disability Inflow?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7344, Apr.
• Brown, J. David & Earle, John S., 2013, "Do SBA Loans Create Jobs?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7544, Aug.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013, "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7808, Dec.
• Mazhar Waseem, 2013, "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers, Job Market Papers, number pwa641, Dec.
• Stöckl Matthias & Winner Hannes, 2013, "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 233, issue 2, pages 188-205, April, DOI: 10.1515/jbnst-2013-0204.
• Waqar Wadho, 2013, "Control rights, bureaucratic corruption and the allocation of resources," European Journal of Law and Economics, Springer, volume 35, issue 1, pages 41-59, February, DOI: 10.1007/s10657-010-9185-8.
• Hans Bacher & Marius Brülhart, 2013, "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 1, pages 129-168, February, DOI: 10.1007/s10797-012-9218-z.
• Daniel Dreßler & Michael Overesch, 2013, "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 3, pages 513-543, June, DOI: 10.1007/s10797-012-9240-1.
• Francis Weyzig, 2013, "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 6, pages 910-937, December, DOI: 10.1007/s10797-012-9250-z.
• Rongili Biswas & Carla Marchese & Fabio Privileggi, 2013, "Firm’s tax evasion in a principal-agent model with self-protection," Journal of Economics, Springer, volume 110, issue 2, pages 125-140, October, DOI: 10.1007/s00712-012-0306-4.
• Jos Blank, 2013, "Maximizing public value for subsidized non-profit firms: a mathematical economic model," Journal of Productivity Analysis, Springer, volume 40, issue 2, pages 173-183, October, DOI: 10.1007/s11123-012-0318-7.
• Geert Campenhout & Tom Caneghem, 2013, "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, volume 40, issue 2, pages 351-373, February, DOI: 10.1007/s11187-011-9364-1.
• Giampaolo Arachi & Valeria Bucci, 2013, "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers, University of Salento; Department of Management, Economics, Mathematics and Statistics, number EC0002, Dec, revised Dec 2013.
• Haufler, Andreas & Mardan, Mohammed, 2013, "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics, University of Munich, Department of Economics, number 14362, Jan.
• Dieudonné Bleossi Dahoun & Olivier Manlan & Cosme Vodonou & Saint-Martin Mongan & Damien Mededji & Janvier P. Alofa, 2013, "Microcrédit, pauvreté et autonomisation des femmes au Bénin," Working Papers PMMA, PEP-PMMA, number 2013-13.
• James Andreoni & A. Abigail Payne, 2013, "Crowding Oot: The Effect of Government Grants on Donors, Fundraisers, and Foundations in Canada," Department of Economics Working Papers, McMaster University, number 2013-10, Jul.
• Francesco Menoncin & Paolo M. Panteghini, 2013, "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 57-71, March, DOI: 10.1628/001522108X663479.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013, "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 72-114, March, DOI: 10.1628/001522108X663488.
• Bas Jacobs, 2013, "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 3, pages 338-389, September, DOI: 10.1628/001522108X671155.
• Pietro Battiston & Simona Gamba, 2013, "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers, University of Milano-Bicocca, Department of Economics, number 249, Jul, revised Jul 2013.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2013, "Corporation Tax Reforms in Italy," Economia dei Servizi, Società editrice il Mulino, issue 2, pages 109-126.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".