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

2011

• Nicolas Chatelais, 2011, "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Post-Print, HAL, number halshs-00654378, Dec.
• Nicolas Chatelais, 2011, "Comportements stratégiques fiscaux des petits pays en Europe," Post-Print, HAL, number halshs-00654381, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et croissance en Europe," Post-Print, HAL, number halshs-00654385, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et stratégie de concurrence fiscale des petits pays," Post-Print, HAL, number halshs-00654388, Dec.
• Klette, Tor Jakob & Møen, Jarle, 2011, "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2011/15, Sep.
• Bonnet, Céline & Réquillart, Vincent, 2011, "Strategic Pricing and Health Price Policies," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 671, Apr, revised Jul 2012.
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011, "The link between public support and private r&d effort: what is the optimal subsidy?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2011/12.
• Eugen Andreescu, 2011, "Rating Agencies and Their Role in the International Financial Crisis," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 3, issue 2, June.
• Simona Balzano & Filippo Oropallo & Valentino Parisi, 2011, "On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis," International Journal of Microsimulation, International Microsimulation Association, volume 4, issue 2, pages 14-26.
• Mihaela GÖNDÖR & Ramona NEAG, 2011, "Discretionary Fiscal Policy And Going Concern Principle For Smes In Critical Economic Environment," Romanian Journal of Economics, Institute of National Economy, volume 33, issue 2(bis)(42, pages 43-55, December.
• Tonin, Mirco, 2011, "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5660, Apr.
• John Creedy & Norman Gemmell, 2011, "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 4, pages 422-435, August, DOI: 10.1007/s10797-011-9165-0.
• Seongho Song & David Yi, 2011, "The fundraising efficiency in U.S. non-profit art organizations: an application of a Bayesian estimation approach using the stochastic frontier production model," Journal of Productivity Analysis, Springer, volume 35, issue 2, pages 171-180, April, DOI: 10.1007/s11123-010-0186-y.
• Toshihiro Okubo & Eiichi Tomiura, 2011, "Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan," Keio/Kyoto Joint Global COE Discussion Paper Series, Keio/Kyoto Joint Global COE Program, number 2011-011, Sep.
• Toshihiro Okubo, 2011, "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series, Keio/Kyoto Joint Global COE Program, number 2011-012, Sep.
• Tadashi Ito & Toshihiro Okubo, 2011, "New Aspects of Intra-Industry trade: Evidence from EU-15 countries," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-02, Jan.
• Toshihiro Okubo, 2011, "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-11, Mar.
• Takao Fujii & Kazuki Hiraga & Masafumi Kozuka, 2011, "The Effects of Fiscal Policy on Sectoral Investment:A Factor-Augmented VAR Approach," Discussion Papers, Graduate School of Economics, Kobe University, number 1108, Jul.
• Clara Delavallade, 2011, "What Drives Corruption? Evidence from North African Firms," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 68, Sep.
• Panagiotis Konstantinou & Athanasios Tagkalakis, 2011, "Boosting Confidence: Is there a Role for Fiscal Policy?," Discussion Paper Series, Department of Economics, University of Macedonia, number 2011_03, Mar, revised Mar 2011.
• Tomas Silva & Sergio Lagoa, 2011, "Corporate taxes and the location of FDI in Europe using firm-level data," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0044, Dec, revised Dec 2011.
• Andreas Oestreicher & Reinald Koch, 2011, "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 1, pages 64-102, March, DOI: 10.1628/001522108X574191.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers, Max Planck Institute for Tax Law and Public Finance, number sharing_the_burden, Oct.
• Nicolas Chatelais, 2011, "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11079, Dec.
• Nicolas Chatelais, 2011, "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11080, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et croissance en Europe," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11081, Dec.
• Nicolas Chatelais, 2011, "Taille de pays et stratégie de concurrence fiscale des petits pays," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11082, Dec.
• Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011, "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia), number 81.
• Carola Frydman & Raven S. Molloy, 2011, "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 16812, Feb.
• Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011, "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 2, pages 225-254, June, DOI: 10.17310/ntj.2011.2.01.
• Paliu - Popa Lucia & Cosneanu Lavinia, 2011, "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1578-1582, May.
• Pãcurari Doina & Pravãþ Ionela-Cristina, 2011, "Measures to Stimulate the Activity of Research&Development in Romanian Enterprises," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1002-1006, May.
• Addessi, William & Saltari, Enrico, 2011, "The effect of debt tax benefits on firm investment decisions," MPRA Paper, University Library of Munich, Germany, number 35436, Dec.
• Cebula, Richard, 2011, "Budget Deficits, Economic Freedom, and Economic Growth in OECD Nations: P2SLS Fixed-Effects Estimates, 2003-2008," MPRA Paper, University Library of Munich, Germany, number 53203, Nov.
• Villena, Mauricio G. & Sanchez, Rafael & Rojas, Eugenio, 2011, "Unintended Consequences of Childcare Regulation in Chile: Evidence from a Regression Discontinuity Design," MPRA Paper, University Library of Munich, Germany, number 62096, Nov, revised 10 Feb 2015.
• Angus Deaton, 2011, "What does the empirical evidence tell us about the injustice of health inequalities?," Working Papers, Princeton University, Woodrow Wilson School of Public and International Affairs, Center for Health and Wellbeing., number 1364, Jan.
• Christine Greenhalgh & Mark Rogers & Philipp Schautschick, 2011, "Do firms that create intellectual property also create and sustain more good jobs? Evidence for UK firms, 2000-2006," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1319, May.
• Vieri Ceriani & Stefano Manestra & Giacomo Ricotti & Alessandra Sanelli & Ernesto Zangari, 2011, "The tax system and the financial crisis," PSL Quarterly Review, Economia civile, volume 64, issue 256, pages 39-94.
• Francois Gourio & Jianjun Miao, 2011, "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 14, issue 2, pages 368-383, April, DOI: 10.1016/j.red.2010.06.002.
• Francesco Crespi & Cristiano Antonelli, 2011, "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0140, Oct.
• Syed Ozair Ali, 2011, ": Power, Profits and Inflation: A Study of Inflation and Influence in Pakistan," SBP Research Bulletin, State Bank of Pakistan, Research Department, volume 7, pages 11-41.
• Manzo Marco & Monteduro Maria Teresa, 2011, "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite, Department of Communication, University of Teramo, number 0084, Nov.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper, Tilburg University, Center for Economic Research, number 2011-109.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011, "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM, Tilburg University, School of Economics and Management, number c10b63e7-9cfa-4fec-b949-5.
• Bonnet, Céline & Réquillart, Vincent, 2011, "Tax incidence with strategic firms on the soft drink market," TSE Working Papers, Toulouse School of Economics (TSE), number 11-233, Apr, revised Jul 2012.
• Antonelli Cristiano & Crespi Francesco, 2011, "The "Matthew Effect" in R&D Public Subsidies: the Italian Evidence," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio, University of Turin, number 201103, Mar.
• Antonelli Cristiano & Crespi Francesco, 2011, "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio, University of Turin, number 201111, Jul.
• Mihaila, Nicoleta & Isachi, Silvia, 2011, "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 15, issue 3, pages 88-97.
• Mihaila, Nicoleta, 2011, "Comparative Analysis Of The Taxation System In Romania And The European Union," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 15, issue 4, pages 126-136.
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011, "The link between public support and private R&D effort: What is the optimal subsidy?," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2011-09, Jun, revised Jun 2011.
• Rünger, Silke, 2011, "The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 114.
• Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011, "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2011-04.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011, "Auswirkungen der Entlastungsregelungen von Energiesteuern und -abgaben auf die deutsche Industrie," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 65903, Nov.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011, "Impact of Reductions and Exemptions in Energy Taxes and Levies on German Industry," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 65904, Nov.
• Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011, "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/19.
• Walch, Florian & Dwenger, Nadja, 2011, "Tax Losses and Firm Investment: Evidence from Tax Statistics," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48699.
• Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011, "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-036 [rev.].
• Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2011, "Capital structure choice and company taxation: A meta-study," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 11-075.

2010

• François Gourio & Jianjun Miao, 2010, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 1, pages 131-168, January.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010, "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 3, pages 31-64, July.
• Raj Chetty & Emmanuel Saez, 2010, "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 3, pages 1-31, August.
• Radu BUZIERNESCU & Mihail ANTONESCU, 2010, "Practical issues in relation to the tax base of VAT," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 123-126, December.
• Mihail ANTONESCU & Radu BUZIERNESCU, 2010, "The recovery of the value added tax paid in another country by taxable persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 169-173, December.
• Ioan Lazăr & Laura Lazăr, 2010, "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-42.
• Russell Thomson, 2010, "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, volume 86, issue 273, pages 260-280, June, DOI: 10.1111/j.1475-4932.2010.00636.x.
• Richard E. Baldwin & Rikard Forslid, 2010, "Trade Liberalization with Heterogeneous Firms," Review of Development Economics, Wiley Blackwell, volume 14, issue 2, pages 161-176, May, DOI: 10.1111/j.1467-9361.2010.00545.x.
• Panagiotis Konstantinou & Athanasios Tagkalakis, 2010, "Boosting confidence: is there a role for fiscal policy?," Working Papers, Bank of Greece, number 113, Apr.
• Laurence J. Kotlikoff & Jianjun Miao, 2010, "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2010-013, Jan.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010, "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers, Oxford University Centre for Business Taxation, number 1005.
• Johannes Voget, 2010, "Headquarter Relocations and International Taxation," Working Papers, Oxford University Centre for Business Taxation, number 1008.
• Paul Cahu & Lilas Demmou & Emmanuel Massé, 2010, "L'impact macroéconomique de la réforme 2008 du crédit d'impôt recherche," Revue économique, Presses de Sciences-Po, volume 61, issue 2, pages 313-339.
• Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010, "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series, CESifo, number 2985.
• Giampaolo Arachi & Valeria Bucci, 2010, "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series, CESifo, number 3261.
• Anna Montén & Christian Thater, 2010, "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 17, issue 05, pages .11-20, October.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010, "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers, Center for International Development at Harvard University, number 210, Oct.
• Cristobal Marshall, 2010, "Is the Tax Credit for SME in Chile an Effective Policy to Boost Investment?," CID Working Papers, Center for International Development at Harvard University, number 46, Jul.
• Edison Roy César & François Vaillancourt, 2010, "The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007," CIRANO Working Papers, CIRANO, number 2010s-36, Sep.
• Céline Azémar, 2010, "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, volume 43, issue 1, pages 232-253, February, DOI: 10.1111/j.1540-5982.2009.01570.x.
• Elina De Simone & Salvatore Ercolano & Giuseppe Lucio Gaeta, 2010, "Una Prima Stima del Residuo Fiscale e del suo Effetto sulla Localizzazione delle Imprese in Cina," Working Papers, c.MET-05 - Centro Interuniversitario di Economia Applicata alle Politiche per L'industria, lo Sviluppo locale e l'Internazionalizzazione, number 1002, Mar.
• Javier Ávila Mahecha & Ivonne León, 2010, "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Constanza loreth Fajardo Calderon & Claudia Constanza Cabal Cruz & Omar Alberto Donneys Beltran, 2010, "La economia solidaria: de lo legal a la formacion integral," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Brülhart, Marius & Bacher, Hans Ulrich, 2010, "Progressive Taxes and Firm Births," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7830, May.
• Scharf, Kimberley, 2010, "Public Funding of Charities and Competitive Charity Selection," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7937, Aug.
• G. Alivelu & K. Srinivasulu & M. Gopinath Reddy, 2010, "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Governance Working Papers, East Asian Bureau of Economic Research, number 22773, Jan.
• Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010, "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp10-027, Jun.
• Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2010, "Do employment subsidies work? Evidence from regionally targeted subsidies in Turkey," Labour Economics, Elsevier, volume 17, issue 4, pages 710-722, August.
• M. Gopinath Reddy & Alivelu G & Srinivasulu K, 2010, "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Working Papers, eSocialSciences, number id:2440, Mar.
• Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010, "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Working Paper Series, Research Institute of Industrial Economics, number 826, Mar.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010, "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series, Research Institute of Industrial Economics, number 841, Jun, revised 22 Sep 2017.
• Henrekson, Magnus & Sanandaji, Tino, 2010, "Institutional Entrepreneurship: An Introduction," Working Paper Series, Research Institute of Industrial Economics, number 853, Oct.
• Norman, Eva Benedicte Danielsen, 2010, "The price of decentralisation," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 16/2010, Aug.
• Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010, "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Ratio Working Papers, The Ratio Institute, number 149, Apr.
• John Creedy & Norman Gemmell, 2010, "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 193, issue 2, pages 109-130, June.
• Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010, "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles, Harvard University Department of Economics, number 8705900.
• Saez, Emmanuel & Chetty, Raj, 2010, "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles, Harvard University Department of Economics, number 9748526.
• Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010, "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles, Harvard Kennedy School of Government, number 4448884.
• Melo, Marcus André & Pereira, Carlos & Souza, Saulo, 2010, "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," IDB Publications (Working Papers), Inter-American Development Bank, number 1704, Feb.
• Volpe Martincus, Christian & Carballo, Jerónimo, 2010, "Entering New Country and Product Markets: Does Export Promotion Help?," IDB Publications (Working Papers), Inter-American Development Bank, number 3172, Aug.
• Volpe Martincus, Christian & Carballo, Jerónimo, 2010, "Export Promotion: Heterogeneous Programs and Heterogeneous Effects," IDB Publications (Working Papers), Inter-American Development Bank, number 3176, Aug.
• Volpe Martincus, Christian & Carballo, Jerónimo & García, Pablo M., 2010, "Public Programs to Promote Firms' Exports in Developing Countries: Are There Heterogeneous Effects by Size Categories?," IDB Publications (Working Papers), Inter-American Development Bank, number 3189, Aug.
• Sunil Mani, 2010, "Financing of industrial innovations in India: how effective are tax incentives for R&D?," International Journal of Technological Learning, Innovation and Development, Inderscience Enterprises Ltd, volume 3, issue 2, pages 109-131.
• Aschhoff Birgit, 2010, "Who Gets the Money?: The Dynamics of R&D Project Subsidies in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 230, issue 5, pages 522-546, October, DOI: 10.1515/jbnst-2010-0503.
• Chang Nam & Doina Radulescu, 2010, "Effects of corporate tax reform on optimum debt maturity," Annals of Finance, Springer, volume 6, issue 3, pages 369-389, July, DOI: 10.1007/s10436-009-0126-x.
• Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010, "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 16, issue 2, pages 135-148, May, DOI: 10.1007/s11294-010-9258-z.
• Nadine Riedel, 2010, "The downside of formula apportionment: evidence on factor demand distortions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 3, pages 236-258, June, DOI: 10.1007/s10797-009-9116-1.
• Stefan Parys & Sebastian James, 2010, "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 4, pages 400-429, August, DOI: 10.1007/s10797-010-9140-1.
• Thiess Buettner & Clemens Fuest, 2010, "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 6, pages 686-698, December, DOI: 10.1007/s10797-010-9155-7.
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2010, "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Journal of Industry, Competition and Trade, Springer, volume 10, issue 3, pages 275-296, September, DOI: 10.1007/s10842-010-0081-2.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010, "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, volume 10, issue 3, pages 297-317, September, DOI: 10.1007/s10842-010-0085-y.
• Rodrigo Cerda & Felipe Larrain, 2010, "Corporate taxes and the demand for labor and capital in developing countries," Small Business Economics, Springer, volume 34, issue 2, pages 187-201, February, DOI: 10.1007/s11187-008-9113-2.
• Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao, 2010, "Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach," Working Papers MPIA, PEP-MPIA, number 2010-11.
• James Andreoni & A. Abigail Payne, 2010, "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," Department of Economics Working Papers, McMaster University, number 2010-08, Aug.
• John Creedy & Norman Gemmell, 2010, "Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 207-235, September, DOI: 10.1628/001522108X537355.
• Francesco Menoncin & Paolo M. Panteghini, 2010, "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 236-242, September, DOI: 10.1628/001522108X534835.
• Taro Ohno, 2010, "Empirical Analysis of International Tax Treaties and Foreign Direct Investment," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 6, issue 2, pages 287-312, March.
• Ulrike Malmendier & Geoffrey Tate & Jonathan Yan, 2010, "Overconfidence and Early-life Experiences: The Impact of Managerial Traits on Corporate Financial Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 15659, Jan.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010, "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers, National Bureau of Economic Research, Inc, number 16001, May.
• François Gourio & Jianjun Miao, 2010, "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," NBER Working Papers, National Bureau of Economic Research, Inc, number 16157, Jul.
• Laurence J. Kotlikoff & Jianjun Miao, 2010, "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 16199, Jul.
• Lehmann, Paul, 2010, "Combining emissions trading and emissions taxes in a multi-objective world," MPRA Paper, University Library of Munich, Germany, number 22544, Apr.
• Bilgili, Faik, 2010, "Energy tax harmonization in EU: Time series and panel data evidence," MPRA Paper, University Library of Munich, Germany, number 24013, Mar.
• Ciliberto, Federico & Kuminoff, Nicolai, 2010, "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," MPRA Paper, University Library of Munich, Germany, number 24883, Jul.
• Manzo, Marco & Monteduro, Maria Teresa, 2010, "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper, University Library of Munich, Germany, number 28070, Aug.
• Gregory C. Chow, 2010, "Entrepreneurship Propelling Economic Changes in China," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 1211, Mar.
• Stephen Morris & Hyun Song Shin, 2010, "Contagious Adverse Selection - Revised November, 2010," Working Papers, Princeton University, Department of Economics, Econometric Research Program., number 1282, Nov.
• Francois Gourio & Jianjun Miao, 2010, "Online Appendix to "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Online Appendices, Review of Economic Dynamics, number 08-187.
• Francois Gourio & Jianjun Miao, 2010, "Code and data files for "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Computer Codes, Review of Economic Dynamics, number 08-187, revised .
• Fatih Karanfil, 2010, "Environmental regulation in the presence of unrecorded economy," GIAM Working Papers, Galatasaray University Economic Research Center, number 10-2.
• Matthias St√∂ckl & Hannes Winner, 2010, "K√∂rperschaftsbesteuerung und Unternehmensverschuldung: Empirische Evidenz von europ√§ischen Firmendaten," Working Papers in Economics, University of Salzburg, number 2010-2, Jan.
• Matthias St√∂ckl, 2010, "Fremdkapitalquoten in Europa: Ein L√§ndervergleich," Working Papers in Economics, University of Salzburg, number 2010-4, Jan.
• S. Van Parys & S. James, 2010, "The Effectiveness of Tax Incentives in Attracting FDI: Evidence from the Tourism Sector in the Caribbean," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 10/675, Sep.
• Fabio Tramontana, 2010, "Economics as a compartmental system: a simple macroeconomic example," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 57, issue 4, pages 347-360, December, DOI: 10.1007/s12232-010-0106-5.
• Christian Volpe Martincus & Jerónimo Carballo, 2010, "Entering new country and product markets: does export promotion help?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 146, issue 3, pages 437-467, September, DOI: 10.1007/s10290-010-0062-x.
• R. Vergara, 2010, "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, volume 42, issue 6, pages 717-725, DOI: 10.1080/00036840701720747.
• Copenhagen Economics, 2010, "Company Car Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 22, Jun.
• Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010, "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM, Tilburg University, School of Economics and Management, number 220989f9-77d5-4904-9a90-3.
• Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010, "Corporate Taxation and the Size of New Firms: Evidence from Europe," Journal of the European Economic Association, MIT Press, volume 8, issue 2-3, pages 606-616, 04-05.
• Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010, "Profit shifting by debt financing in Europe," Working Papers, University of Brescia, Department of Economics, number 1007.
• Christian Keuschnigg & Mirela Keuschnigg, 2010, "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-10, Apr.
• Mihaila, Nicoleta, 2010, "Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 2, pages 215-227.
• Mihaila, Nicoleta, 2010, "Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 3, pages 102-113.
• Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010, "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series, The World Bank, number 5321, May.
• Kellermann, Kersten & Schlag, Carsten-Henning, 2010, "Das Schweizer Eigenmittelregime für Grossbanken: Work in Progress," KOFL Working Papers, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz, number 7.
• Kellermann, Kersten & Schlag, Carsten-Henning, 2010, "Eine effektive Alternative zur Leverage Ratio," KOFL Working Papers, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz, number 8.
• Lehmann, Paul, 2010, "Combining emissions trading and emissions taxes in a multi-objective world," UFZ Discussion Papers, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS), number 4/2010.
• Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010, "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-036.
• Dreßler, Daniel & Overesch, Michael, 2010, "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-097.

2009

• Stephen F. Hamilton, 2009, "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, volume 99, issue 1, pages 458-471, March.
• Diderik Lund, 2009, "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, volume 1, issue 1, pages 287-307, September.
• Jesus Marin-Solano & Jorge Navas, 2009, "A note on the coincidence between Stackelberg and Nash equilibria in a differential game between government and firms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 214.
• Antoniu Predescu & Iuliana Predescu & George Horia Ionescu & Ruxandra Dana Vilag, 2009, "The Quantification Of The Fiscal Impact Of The Social Taxes And Contributions Levied On Employed Labor On Small And Medium Sized Enterprises. It’S Role As A Tool Of Economic Competitiveness," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Richard Baldwin & Toshihiro Okubo, 2009, "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, volume 111, issue 4, pages 741-764, December, DOI: 10.1111/j.1467-9442.2009.01582.x.
• Michael Overesch & Georg Wamser, 2009, "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, volume 32, issue 12, pages 1657-1684, December, DOI: 10.1111/j.1467-9701.2009.01174.x.
• Céline Azémar & Gregory Corcos, 2009, "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, volume 32, issue 9, pages 1291-1318, September, DOI: 10.1111/j.1467-9701.2009.01210.x.
• O. Amerighi & G. De Feo, 2009, "Is Competition for FDI Bad for Regional Welfare?," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 680, Oct.
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009, "The Direct Incidence of Corporate Income Tax on Wages," Working Papers, Oxford University Centre for Business Taxation, number 0917.
• Michael P. Devereux, 2009, "Taxing Risky Investment," Working Papers, Oxford University Centre for Business Taxation, number 0919.
• Giorgia Maffini, 2009, "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers, Oxford University Centre for Business Taxation, number 0925.
• Michel Mignolet, 2009, "Promotion de l'investissement : quelle politique mettre en œuvre ?," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 1, pages 179-186.
• Richard Harris & Mary Trainor, 2009, "Why Do Some Firms Undertake R&D Whereas Others Do Not?," SERC Discussion Papers, Centre for Economic Performance, LSE, number 0020, Apr.
• Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009, "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series, CESifo, number 2517.
• Tobias Lindhe & Jan Södersten, 2009, "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series, CESifo, number 2652.
• Francesco Menoncin & Paolo Panteghini, 2009, "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series, CESifo, number 2674.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series, CESifo, number 2756.
• Thiess Büttner & Clemens Fuest, 2009, "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series, CESifo, number 2798.
• Margarita Katsimi & Vassilis Sarantides, 2009, "The Impact of Fiscal Policy on Profits," CESifo Working Paper Series, CESifo, number 2849.
• Charles Bérubé & Pierre Mohnen, 2009, "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics, Canadian Economics Association, volume 42, issue 1, pages 206-225, February, DOI: 10.1111/j.1540-5982.2008.01505.x.
• Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009, "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7108, Jan.
• Baldwin, Richard & Okubo, Toshihiro, 2009, "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7340, Jun.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2009, "The Effects of Fiscal Incentives for R & D in Spain," DEE - Working Papers. Business Economics. WB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa, number wb092302, Mar.
• Nadja Dwenger & Viktor Steiner, 2009, "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 855.
• Nadja Dwenger, 2009, "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 924.
• Bye, Brita & Fæhn, Taran & Heggedal, Tom-Reiel, 2009, "Welfare and growth impacts of innovation policies in a small, open economy; an applied general equilibrium analysis," Economic Modelling, Elsevier, volume 26, issue 5, pages 1075-1088, September.
• Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009, "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, volume 31, issue 2, pages 225-234, DOI: 10.1016/j.eneco.2008.09.007.
• Agliardi, Elettra & Agliardi, Rossella, 2009, "Progressive taxation and corporate liquidation: Analysis and policy implications," Journal of Policy Modeling, Elsevier, volume 31, issue 1, pages 144-154.