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

• Benoît 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, P," 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 Euro," 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," 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 [2015-20," 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 starýc," 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, C.E.P.R. Discussion Papers, 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," 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 Fin," 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.
• 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.
• Bernard Gauthier & Jonathan Goyette, 2012, "Fiscal policy and corruption," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-09, May.
• Koji Okuguchi, 2012, "General Analysis of Cournot Mixed Oligopoly with Partial Privatization," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 2, issue 1, pages 48-62, June, DOI: 10.14208/BF03353832.
• Morten S. Henningsen & Torbjørn Hægeland & Jarle Møen, 2012, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms' R&D intentions," Discussion Papers, Statistics Norway, Research Department, number 729, Dec.
• Christian Volpe Martincus & Jerónimo Carballo & Pablo M. Garcia, 2012, "Public programmes to promote firms’ exports in developing countries: are there heterogeneous effects by size categories?," Applied Economics, Taylor & Francis Journals, volume 44, issue 4, pages 471-491, February, DOI: 10.1080/00036846.2010.508731.
• Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012, "The Debt-Equity Bias: consequences and solutions," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 33, Aug.
• Lucia PALIU-POPA, 2012, "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 68-75, May.
• James Alm & Chandler McClellan, 2012, "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers, Tulane University, Department of Economics, number 1211, Jul.
• Carmen Calderón Patier & Álvaro González Lorente, 2012, "Políticas públicas para incentivar el acceso a la financiación de las PYMES en España: el mercado alternativo bursátil (MAB)
  [Public policy to promote access to financing of smes in Spain: The Alte," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 109, pages 81-109.
• Süleyman Serdar KARACA & Arif SAVSAR, 2012, "The Effect Of Financial Ratios On The Firm Value: Evidence From Turkey," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 1(19)/ Sp, pages 56-63.
• Mihaila, Nicoleta, 2012, "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 16, issue 2, pages 189-202.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012, "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers, WIFO, number 424, Apr.
• Christoph Hauser & Myriam Baumeler & Hannes Egli, 2012, "Non-linearity of location factors," ERSA conference papers, European Regional Science Association, number ersa12p192, Oct.
• Rünger, Silke, 2012, "The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 126.
• Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012, "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2012-31.
• Jovanovic, Dragan, 2012, "Partial Public Ownership and Managerial Incentives," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62039.
• Hönig, Anja, 2012, "Financing Constraints Revisited - Is there a Role for Taxation and Internal Funds?," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 66053.
• Dreßler, Daniel, 2012, "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-040.
• Dreßler, Daniel & Scheuering, Uwe, 2012, "Empirical evaluation of interest barrier effects," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-046.
• Dreßler, Daniel, 2012, "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-057.

2011

• Ting Chiung, 2011, "Note on the Optimal Size of Government," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 41-421:3, September, DOI: 10.12955/ejbe.v3i0.118.
• Paola Monica Giachetto & Simona Ricci, 2011, "Bonds issues and new fiscal decisions in the Italian market," BANCARIA, Bancaria Editrice, volume 3, pages 39-43, March.
• Zhigang Li & Minqin Wu, 2011, "Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers," Working Papers, BBVA Bank, Economic Research Department, number 1138, Dec.
• Andrés Sánchez Jabba, 2011, "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 147, Jun, DOI: 10.32468/dtseru.147.
• Richard Kneller & Danny McGowan, 2011, "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Working Papers, Bangor Business School, Prifysgol Bangor University (Cymru / Wales), number 11003, Oct.
• Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011, "Debt shifting in Europe," Working Papers, Oxford University Centre for Business Taxation, number 1121.
• Gabriel Zomo Yebe, 2011, "Incitant salarial, contrôle hiérarchique et comportement productif. Analyse à partir d'un panel cylindré d'entreprises de la branche exploitation forestière du Gabon," Innovations, De Boeck Université, volume 0, issue 1, pages 77-92.
• Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011, "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series, CESifo, number 3400.
• Eva Luthi & Kurt Schmidheiny, 2011, "The Effect of Agglomeration Size on Local Taxes," CESifo Working Paper Series, CESifo, number 3426.
• Robert S. Chirinko & Daniel J. Wilson, 2011, "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series, CESifo, number 3535.
• Shafik Hebous, 2011, "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series, CESifo, number 3587.
• Shafik Hebous & Vilen Lipatov, 2011, "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series, CESifo, number 3620.
• Fatih Karanfil, 2011, "Environmental regulation in the presence of unrecorded economy," International Economics, CEPII research center, issue 126-127, pages 91-108.
• Anna Creti & Maria-Eugenia Sanin, 2011, "Price versus quantities in the coordination of international environmental policy," International Economics, CEPII research center, issue 126-127, pages 109-130.
• Arnaud Dragicevic, 2011, "Dynamiques d'arbitrage entre écotaxe et permis d'émissions," CIRANO Working Papers, CIRANO, number 2011s-45, May.
• G. Pulina, 2011, "Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 201120.
• Víctor Mauricio Castaneda Rodríguez, 2011, "Reflexión acerca de la representación del agente en la teoría económica evolutiva: controversia entre las perspectivas ortodoxa y heterodoxa," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Andrés Sánchez Jabba, 2011, "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 8829, Jul, DOI: 10.32468/dtseru.147.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 194, Oct.
• Schmidheiny, Kurt & Luthi, Eva, 2011, "The Effect of Agglomeration Size on Local Taxes," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8344, Apr.
• Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 77259.
• Nicoleta BARBUTA-MISU, 2011, "A Review of Factors for Tax Compliance," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Jaan Masso & Jaanika Merikull & Priit Vahter, 2011, "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers, Bank of Estonia, number wp2011-02, Apr, revised 27 Apr 2011.
• Konstantinou, Panagiotis & Tagkalakis, Athanasios, 2011, "Boosting confidence: Is there a role for fiscal policy?," Economic Modelling, Elsevier, volume 28, issue 4, pages 1629-1641, July.
• Prado, Mauricio, 2011, "Government policy in the formal and informal sectors," European Economic Review, Elsevier, volume 55, issue 8, pages 1120-1136, DOI: 10.1016/j.euroecorev.2011.04.010.
• Frye, Timothy M. & Iwasaki, Ichiro, 2011, "Government directors and business–state relations in Russia," European Journal of Political Economy, Elsevier, volume 27, issue 4, pages 642-658, DOI: 10.1016/j.ejpoleco.2011.06.003.
• Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011, "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1280-1291, DOI: 10.1016/j.jpubeco.2010.10.010.
• Frydman, Carola & Molloy, Raven S., 2011, "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1425-1437, DOI: 10.1016/j.jpubeco.2011.02.005.
• Tonin, Mirco, 2011, "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1635-1651, DOI: 10.1016/j.jpubeco.2011.04.005.
• Andreoni, James & Payne, A. Abigail, 2011, "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, volume 95, issue 5-6, pages 334-343, June.
• Andreoni, James & Payne, A. Abigail, 2011, "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, volume 95, issue 5, pages 334-343, DOI: 10.1016/j.jpubeco.2010.11.011.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011, "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, volume 95, issue 9-10, pages 1048-1066, October.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011, "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1048-1066, DOI: 10.1016/j.jpubeco.2010.06.010.
• Voget, Johannes, 2011, "Relocation of headquarters and international taxation," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1067-1081, DOI: 10.1016/j.jpubeco.2010.11.019.
• Helena Blaži? & Mira Dimitri?, 2011, "PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 1-20.
• Amedeo Fossati, 2011, "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2011, issue 105, pages 5-122.
• Kari, Seppo & Harju, Jarkko, 2011, "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 27.
• Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011, "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
• Aristotelis Boukouras & Kostas Koufopoulos, 2011, "Political Competition, Ideology and Corruption," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers, Courant Research Centre PEG, number 58, Jan.
• Aristotelis Boukouras & Kostas Koufopoulos, 2011, "Frictions to Political Competition and Financial Openness," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers, Courant Research Centre PEG, number 59, Jan.
• Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio, 2011, "Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador," Working Papers, The George Washington University, Institute for International Economic Policy, number 2011-02, Apr.
• Nicolas Chatelais, 2011, "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00654378, Dec.
• Nicolas Chatelais, 2011, "Comportements stratégiques fiscaux des petits pays en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00654381, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et croissance en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00654385, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et stratégie de concurrence fiscale des petits pays," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00654388, Dec.