Research classified by Journal of Economic Literature (JEL) codes

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

2013

• 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, DOI: http://dx.doi.org/10.18235/0011519.
• 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, IZA Network @ LISER, number 7344, Apr.
• Brown, J. David & Earle, John S., 2013, "Do SBA Loans Create Jobs?," IZA Discussion Papers, IZA Network @ LISER, number 7544, Aug.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013, "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers, IZA Network @ LISER, 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".
• Benoit Mulkay & Jacques Mairesse, 2013, "The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 19073, May.
• Nancy L. Stokey, 2013, "Wait-and-See: Investment Options under Policy Uncertainty," NBER Working Papers, National Bureau of Economic Research, Inc, number 19630, Nov.
• Galina ULIAN & Iulia CAPRIAN, 2013, "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 4, pages 25-30.
• Ross Guest, 2013, "Intergenerational Smoothing of New Zealand’s Future Fiscal Costs," Treasury Working Paper Series, New Zealand Treasury, number 13/12, Jul.
• Arjan Ruijs & Herman R. J. Vollebergh, 2013, "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," OECD Environment Working Papers, OECD Publishing, number 55, Apr, DOI: 10.1787/5k47zw350q8v-en.
• Benoît Mulkay & Jacques Mairesse, 2013, "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, volume 65, issue 3, pages 746-766, July.
• Oscar Amerighi & Giuseppe De Feo, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 056, Nov.
• Ilija Gruevski & Stevan Gaber & Vasilka Gaber, 2013, "Effective Tax Burden On Investment At Corporate Level In Macedonia," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 13, issue 2, pages 19-31, July.
• Roxana Ispas, 2013, "The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 157-164.
• Diogo Barbosa & Vitor M. Carvalho & Paulo J. Pereira, 2013, "The interaction between firms and Government in the context of investment decisions: a real options approach," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 507, Oct.
• Castellacci, Fulvio & Lie, Christine, 2013, "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper, University Library of Munich, Germany, number 47937, Jul.
• SALERNO, Nicola Carmine, 2013, "La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine
  [Mid-Long Term Demographic Projections for Europe and Us]," MPRA Paper, University Library of Munich, Germany, number 51045, Oct.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, Productivity in Italy and in Italian Regions [third," MPRA Paper, University Library of Munich, Germany, number 51056, Oct.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Europa e Us [quarta parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, Productivity in Europe and Us [fourth part of the project "Presen," MPRA Paper, University Library of Munich, Germany, number 51079, Oct.
• SALERNO, Nicola Carmine, 2013, "Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare
  [The scale of PayGo in the mid-long term projections of Stability Programs of European Cou," MPRA Paper, University Library of Munich, Germany, number 51195, Nov.
• SALERNO, Nicola Carmine, 2013, "Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
  [Projections of expenditures and financing resources of Italian Regional Health Care Systems [2015-2030]]," MPRA Paper, University Library of Munich, Germany, number 51360, Nov.
• Omid, M. Rouhani, 2013, "Modified RPS Calculator: Inputs, Updating Procedure, and Outputs," MPRA Paper, University Library of Munich, Germany, number 53679, Jan.
• Cebula, Richard, 2013, "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper, University Library of Munich, Germany, number 55421, Nov.
• Arslan, Mehmet Oğuz & İcan, Özgür, 2013, "The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model," MPRA Paper, University Library of Munich, Germany, number 64042.
• Leoš Vítek, 2013, "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic
  [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 38-49, DOI: 10.18267/j.cfuc.338.
• Jiří Kostohryz, 2013, "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States
  [Porovnání vlivu daní a dalších faktorů na chování podniků ve starých a nových členských státech Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 55-69, DOI: 10.18267/j.cfuc.352.
• Robynn Cox & Sally Wallace, 2013, "The Impact of Incarceration on Food Insecurity among Households with Children," Working Papers, Princeton University, School of Public and International Affairs, Center for Research on Child Wellbeing., number 1448, Mar.
• Jacob Goldin, 2013, "Optimal Tax Salience," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 571a, Nov.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2013, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2013-2, Aug.
• Jaime Vallés-Giménez & Anabel Zárate-Marco, 2013, "Environmental taxation and industrial water use in Spain," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 25, pages 133-162.
• Pelinescu, Elena, 2013, "The Mechanisms of Arrears in Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 223-239, June.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2013, "The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 2, pages 35-41, May.
• Safia Shabbir, 2013, "Implications of Monetary Policy for Corporate Sector and Economic Growth in Pakistan," SBP Working Paper Series, State Bank of Pakistan, Research Department, number 61, May.
• Traian Calota, 2013, "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-12, June.
• Traian Calota & Alin-Eliodor Tănase, 2013, "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-15, June.
• Calotă Traian-Ovidiu & Roşca Alexandru, 2013, "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 4, pages 1-4, August.
• Calotă Traian-Ovidiu & Vintilescu Daniel-Teodor, 2013, "Case Study on Analysis of Financial Statements at a Furniture Manufacturer," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 5, pages 1-7, October.
• Robu Sorin-Adrian, 2013, "Accounting– a Pivot of the Business Performance?," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-14, December.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013, "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-20, December.
• Oncioiu Ionica, 2013, "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-21, December.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013, "Are closely-held firms tax shelters?," Discussion Papers, Statistics Norway, Research Department, number 764, Nov.
• Oscar Amerighi & Giuseppe De Feo, 2013, "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers, University of Strathclyde Business School, Department of Economics, number 1326, Nov.
• Paul Levine & Peter McAdam & Peter Welz, 2013, "On Habit and the Socially Efficient Level of Consumption and Work Effort," School of Economics Discussion Papers, School of Economics, University of Surrey, number 0713, Oct.
• Thomas Hemmelgarn & Daniel Teichmann, 2013, "Tax Reforms and the Capital Structure of Banks," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 37, Oct.
• Scheuering, Uwe, 2013, "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79817.
• Kneller, Richard & Misch, Florian, 2013, "The effects of public spending composition on firm productivity," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-014.
• Heckemeyer, Jost H. & Overesch, Michael, 2013, "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-045.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070 [rev.].

2012

• Gintaras Èernius, 2012, "Changes Of The Concept Of State Finance And Subjects In Sustainability Context," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 10-141:6, September, DOI: 10.12955/ejbe.v6i0.134.
• Antonio De Socio & Valentina Nigro, 2012, "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 889, Nov.
• Margarita Katsimi & Vassilis Sarantides, 2012, "The Impact Of Fiscal Policy On Profits," Economic Inquiry, Western Economic Association International, volume 50, issue 4, pages 1050-1068, October, DOI: j.1465-7295.2011.00408.x.
• Toshihiro Okubo, 2012, "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, volume 52, issue 2, pages 285-299, May, DOI: j.1467-9787.2011.00736.x.
• James Alm & Chandler McClellan, 2012, "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, volume 65, issue 1, pages 1-17, February.
• Nikolaj Malchow-Møller & Jakob R. Munch & Jan Rose Skaksen, 2012, "Do Immigrants Affect Firm-Specific Wages?," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 4, pages 1267-1295, December, DOI: j.1467-9442.2012.01720.x.
• Richard Kneller & Danny McGowan, 2012, "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 12006, Apr.
• Shafik Hebous & Vilen Lipatov, 2012, "A Journey from a Corruption Port to a Tax Haven," Working Papers, Oxford University Centre for Business Taxation, number 1204.
• Li Liu, 2012, "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers, Oxford University Centre for Business Taxation, number 1205.
• Giorgia Maffini, 2012, "Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens," Working Papers, Oxford University Centre for Business Taxation, number 1210.
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers, Oxford University Centre for Business Taxation, number 1223.
• Jesse Edgerton, 2012, "Investment, accounting, and the salience of the corporate income tax," Working Papers, Oxford University Centre for Business Taxation, number 1230.
• Marin Burcea, 2012, "Entrepreneurship in a Finnish public institution," Manager Journal, Faculty of Business and Administration, University of Bucharest, volume 16, issue 1, pages 122-132, December.
• Florence Lachet-Touya, 2012, "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Recherches économiques de Louvain, De Boeck Université, volume 78, issue 1, pages 27-46.
• Boryana Madzharova, 2012, "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp462, May.
• Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012, "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series, CESifo, number 3869.
• Johannes Becker & Andrea Schneider, 2012, "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series, CESifo, number 4012.
• Limão, Nuno & Handley, Kyle, 2012, "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 8798, Feb.
• Daniela Federici & Valentino Parisi, 2012, "Corporate Taxation and Exports," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2012-01, Dec.
• Simone Moriconi, 2012, "Taxation and Incomplete Contracts," DISCE - Quaderni dell'Istituto di Teoria Economica e Metodi Quantitativi, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number itemq1263, Jul.
• Florence LACHET-TOUYA, 2012, "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2012012, Mar.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77324.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77328.
• Martin Simmler, 2012, "How Do Taxes Affect Investment When Firms Face Financial Constraints?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1181.
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012, "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, volume 122, issue 563, pages 1069-1093, September, DOI: j.1468-0297.2012.02511.x.
• Karlan, Dean, 2012, "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," Working Papers, Yale University, Department of Economics, number 95, Jan.
• Åslund, Anders, 2012, "How entrepreneurship could be promoted after the collapse of a socialist economic system," Journal of Asian Economics, Elsevier, volume 23, issue 2, pages 157-167, DOI: 10.1016/j.asieco.2011.09.003.
• Abdul Wahab, Nor Shaipah & Holland, Kevin, 2012, "Tax planning, corporate governance and equity value," The British Accounting Review, Elsevier, volume 44, issue 2, pages 111-124, DOI: 10.1016/j.bar.2012.03.005.
• Auriol, Emmanuelle & Warlters, Michael, 2012, "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, volume 97, issue 1, pages 58-72, DOI: 10.1016/j.jdeveco.2011.01.003.
• Bennett, John & La Manna, Manfredi, 2012, "Mixed oligopoly, public firm behavior, and free private entry," Economics Letters, Elsevier, volume 117, issue 3, pages 767-769, DOI: 10.1016/j.econlet.2012.08.025.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012, "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, volume 56, issue 6, pages 1038-1054, DOI: 10.1016/j.euroecorev.2012.03.003.
• Lipatov, Vilen, 2012, "Corporate tax evasion: The case for specialists," Journal of Economic Behavior & Organization, Elsevier, volume 81, issue 1, pages 185-206, DOI: 10.1016/j.jebo.2011.09.015.
• He, Daifeng & Mellor, Jennifer M., 2012, "Hospital volume responses to Medicare's Outpatient Prospective Payment System: Evidence from Florida," Journal of Health Economics, Elsevier, volume 31, issue 5, pages 730-743, DOI: 10.1016/j.jhealeco.2012.06.001.
• Lechthaler, Wolfgang & Snower, Dennis J., 2012, "Institutions and training inequality," European Journal of Political Economy, Elsevier, volume 28, issue 1, pages 88-104, DOI: 10.1016/j.ejpoleco.2011.09.004.
• Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria, 2012, "How low business tax rates attract MNE activity: Municipality-level evidence from Germany," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 698-711, DOI: 10.1016/j.jpubeco.2012.05.006.
• Okubo, Toshihiro & Tomiura, Eiichi, 2012, "Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan," Regional Science and Urban Economics, Elsevier, volume 42, issue 1-2, pages 230-239, DOI: 10.1016/j.regsciurbeco.2011.09.004.
• Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse, 2012, "Tax incentives and R&D activity: Firm-level evidence from Taiwan," Research Policy, Elsevier, volume 41, issue 9, pages 1578-1588, DOI: 10.1016/j.respol.2012.04.006.
• Ines Österle, 2012, "Fossil Fuel Extraction and Climate Policy: A Review of the Green Paradox with Endogenous Resource Exploration," Working Papers, Fondazione Eni Enrico Mattei, number 2012.13, Mar.
• Kari, Seppo & Laitila, Jussi, 2012, "Non-linear dividend tax and dynamics of the firm," Working Papers, VATT Institute for Economic Research, number 41.
• Ruben Hernandez-Murillo, 2012, "Interjurisdictional competition with adverse selection," Working Papers, Federal Reserve Bank of St. Louis, number 2012-052, DOI: 10.20955/wp.2012.052.
• Ion POPA & Victor LAVRIC & Mircea Stelian DRAGHICI, 2012, "Tax Incentive Schemes For R&D – A Solution For The Romanian Economy," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 16, issue 2, pages 87-99, November.
• Michel Dumont, 2012, "Working Paper 08-12 - Impact des subventions et des incitations fiscales sur la recherche et le développement des entreprises en Belgique (2001-2009)
  [Working Paper 08-12 - De impact van subsidies en fiscale voordelen op onderzoek en ontwikkeling," Working Papers, Federal Planning Bureau, Belgium, number 201208, Jun.
• Lyudmila Anisimova, 2012, "An Overview of Normative Documents on Taxation Issues for September-October 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 94-102, October.
• Lyudmila Anisimova, 2012, "An Overview of Normative Documents on Taxation Issues for October-November 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-72, November.
• Cristiano Antonelli & Francesco Crespi, 2012, "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 71, issue 1, pages 5-31, October.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers, HAL, number halshs-00695225, May.
• Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012, "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," PSE Working Papers, HAL, number halshs-00736556, Sep.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers, HAL, number halshs-00695225, May.
• Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012, "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Working Papers, HAL, number halshs-00736556, Sep.
• Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012, "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, volume 203, issue 4, pages 23-56, December.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-220, Jan.
• Laura Lee Mannino, 2012, "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 31-38.
• Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012, "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Finanzas De Las Maquiladoras En Mexico?," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 5, issue 2, pages 15-28.
• Granda, María L. & Zambrano, Carla, 2012, "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers), Inter-American Development Bank, number 3884, Feb, DOI: http://dx.doi.org/10.18235/0012139.
• Maria Rita Pierleoni, 2012, "Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 14, issue 2-3, pages 48-75.
• Zhiyong An, 2012, "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 5, pages 660-676, October, DOI: 10.1007/s10797-011-9201-0.
• Győri, Ágnes, 2012, "A racionális kisvállalati gazdálkodás tényezői, 2006-2010
  [Factors in rational operation of small businesses, 2006-2010]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 189-219.
• Simone Moriconi, 2012, "Taxation and Incomplete Contracts," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 12-08.
• Kyle Handley & Nuno Limão, 2012, "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 17790, Jan.
• Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2012, "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," NBER Working Papers, National Bureau of Economic Research, Inc, number 17804, Feb.
• Rosalie Liccardo Pacula & Srikanth Kadiyala & Priscillia Hunt & Alessandro Malchiodi, 2012, "An Alternative Framework for Empirically Measuring the Size of Counterfeit Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 18171, Jun.
• Jesse Edgerton, 2012, "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 18472, Oct.
• Clara Delavallade, 2012, "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies, volume 21, issue 4, pages 499-547, August.
• Mihaela Göndör & Paula Nistor, 2012, "Does High Corporate Tax Rates Attract Foreign Direct Investment?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1433-1438, May.
• Pintea Mirela-Oana, 2012, "Fiscal Management between Fiscality and Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1302-1306, Decembre.
• Pintea Mirela-Oana, 2012, "General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1307-1311, Decembre.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012, "Consistent Valuation Cash Flow," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 12-009, Mar.
• Roxana Ispas, 2012, "VAT Collection to Collection: Advantages and Disadvantages," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 3, pages 115-122.
• Kasteng, Jonas, 2012, "Paving the Way for Unfair Competition: The Imposition of EU Anti-Dumping Duties on Ceramic Tiles from China," MPRA Paper, University Library of Munich, Germany, number 37133, Feb.
• Shabbir, Safia, 2012, "Monetary Transmission in Pakistan: The Balance Sheet Channel," MPRA Paper, University Library of Munich, Germany, number 37862, Apr.
• Federici, Daniela & Parisi, Valentino, 2012, "Corporate taxation and exports," MPRA Paper, University Library of Munich, Germany, number 41012, Sep.
• Shabbir, Safia, 2012, "Balance Sheet Channel of Monetary Policy and Economic Growth under Fiscal Dominance: Evidence from Pakistan," MPRA Paper, University Library of Munich, Germany, number 41496, Sep.
• Jacob Goldin, 2012, "Optimal Tax Salience," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1385, Mar.
• Morten Ravn & Karel Mertens, 2012, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers, Society for Economic Dynamics, number 638.
• Sebastien Bradley, 2012, "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2012-10, Aug.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2012, "Le riforme dell'imposizione diretta sulle imprese italiane," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0164, Oct.
• Safia Shabbir, 2012, ": Balance Sheet Channel of Monetary Transmission in Pakistan: An Empirical Investigation," SBP Research Bulletin, State Bank of Pakistan, Research Department, volume 8, pages 1-12.
• Safia Shabbir, 2012, "Monetary Transmission in Pakistan: The Balance Sheet Channel," SBP Working Paper Series, State Bank of Pakistan, Research Department, number 49, Apr.
• Bernard Gauthier & Jonathan Goyette, 2012, "Taxes and bribery: The role of monitoring, bargaining power and red tape," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-08, Apr.