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

2010

• 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, Centre for Economic Policy Research, number 7830, May.
• Scharf, Kimberley, 2010, "Public Funding of Charities and Competitive Charity Selection," CEPR Discussion Papers, Centre for Economic Policy Research, 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, DOI: http://dx.doi.org/10.18235/0010929.
• 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, DOI: http://dx.doi.org/10.18235/0011215.
• Volpe Martincus, Christian & Carballo, Jerónimo, 2010, "Export Promotion: Heterogeneous Programs and Heterogeneous Effects," IDB Publications (Working Papers), Inter-American Development Bank, number 3176, Aug, DOI: http://dx.doi.org/10.18235/0011216.
• 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, DOI: http://dx.doi.org/10.18235/0011221.
• 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.
• Joana Cecilia Chapa Cantu & Erick Rangel Gonzalez, 2010, "Analisis de la estructura productiva y de ingreso-gasto del estado de Nuevo Leon para el ano 2004," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., volume 6, issue 2, pages 55-79, Enero-Jun.
• 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, Centre for Economic Policy Research, number 7108, Jan.
• Baldwin, Richard & Okubo, Toshihiro, 2009, "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Korinek, Anton & Stiglitz, Joseph E., 2009, "Dividend taxation and intertemporal tax arbitrage," Journal of Public Economics, Elsevier, volume 93, issue 1-2, pages 142-159, February.
• Onji, Kazuki, 2009, "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, volume 93, issue 5-6, pages 766-775, June.
• Okubo, Toshihiro, 2009, "Trade liberalisation and agglomeration with firm heterogeneity: Forward and backward linkages," Regional Science and Urban Economics, Elsevier, volume 39, issue 5, pages 530-541, September.
• Aschhoff, Birgit & Sofka, Wolfgang, 2009, "Innovation on demand--Can public procurement drive market success of innovations?," Research Policy, Elsevier, volume 38, issue 8, pages 1235-1247, October.
• Lukas VOGEL, 2009, "Macroeconomic effects of cost savings in public procurement," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 389, Nov.
• Augusta Badriotti, 2009, "L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa?," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 1-2, pages 5-26.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2009, "La riforma italiana della tassazione delle imprese e i suoi effetti sulle decisioni di investimento," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 3-4, pages 91-113.
• Angelo Castaldo & Gianpaolo Crudo, 2009, "Corporate governance e sistema fiscale: discriminazione tra azionisti," STUDI ECONOMICI, FrancoAngeli Editore, volume 0, issue 98, pages 23-57.
• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009, "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers, VATT Institute for Economic Research, number 9.
• Carola Frydman & Raven S. Molloy, 2009, "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2009-30.
• Lukas Krüger & Kilian Bizer, 2009, "Innovationen im Kontext von Nachhaltigkeit," Departmental Discussion Papers, University of Goettingen, Department of Economics, number 144, Dec.
• Fabienne Llense, 2009, "Taxes on severance pay, corporate governance and golden handshakes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00441911, Nov.
• Malchow-Møller, Nikolaj & Munch, Jakob Roland & Rose Skaksen, Jan, 2009, "Do Immigrants Affect Firm-Specific Wages?," Working Papers, Copenhagen Business School, Department of Economics, number 07-2008, Jan.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:5, May.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Uppsala University, Department of Economics, number 2009:7, May.
• Chia-Hui Huang & Chih-Hai Yang, 2009, "Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd09-102, Dec.
• Russell Thomson, 2009, "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2009n10, Apr.
• Paolo Panteghini, 2009, "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 1, pages 59-81, February, DOI: 10.1007/s10797-007-9055-7.
• Jay Choi & Marcel Thum, 2009, "The economics of politically-connected firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 5, pages 605-620, October, DOI: 10.1007/s10797-008-9083-y.
• Thorsten Upmann, 2009, "A positive analysis of labor-market institutions and tax reforms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 5, pages 621-646, October, DOI: 10.1007/s10797-008-9079-7.
• Richard E. Baldwin & Toshihiro Okubo, 2009, "Tax Competition with Heterogeneous Firms," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 237, Mar.
• David Joulfaian, 2009, "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 6, issue 2, pages 227-244, December.
• Sophia Delipalla, 2009, "Tobacco Tax Structure and Smuggling," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 93-104, March, DOI: 10.1628/001522108X444161.
• Carla Marchese, 2009, "Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 4, pages 383-402, December, DOI: 10.1628/001522108X486615.
• Mirco Tonin, 2009, "Minimumwage and tax evasion: theory and evidence," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2009/2.
• Fabienne Llense, 2009, "Taxes on severance pay, corporate governance and golden handshakes," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 09080, Nov.
• Marshall Reinsdorf & Matthew J. Slaughter, 2009, "International Trade in Services and Intangibles in the Era of Globalization," NBER Books, National Bureau of Economic Research, Inc, number rein09-1.
• John Mutti & Harry Grubert, 2009, "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Chapters, National Bureau of Economic Research, Inc, "International Trade in Services and Intangibles in the Era of Globalization".
• Francois Gourio & Jianjun Miao, 2009, "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 15044, Jun.
• Richard Baldwin & Toshihiro Okubo, 2009, "Tax reform, delocation and heterogeneous firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 15109, Jun.
• Pyotr Vilensky & Sergey Smolyak, 2009, "Paradoxical Behavior of Production Sharing Participant," Journal of the New Economic Association, New Economic Association, issue 1-2, pages 150-159.
• Arthur Huang & David Levinson, 2009, "Modeling phase changes of road networks," Working Papers, University of Minnesota: Nexus Research Group, number 000061.
• Burton G. Malkiel & Derek Jun, 2009, "The Value Effect and the Market For Chinese Stocks," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 1177, Jul.
• Jade Vichyanond, 2009, "Intellectual Property Protection and Patterns of Trade," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 1201, Nov.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 251, Aug.
• Helena Blazic & Mira Dimitric, 2009, "The reduced VAT rate for small business in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 27, issue 1, pages 83-114.
• Oona Cha & Taehun Jung, 2009, "The Effect of Board Characteristics on Firm Performance in Japan," East Asian Economic Review, Korea Institute for International Economic Policy, volume 13, issue 1, pages 135-156, DOI: 10.11644/KIEP.JEAI.2009.13.1.199.
• Damien Ientile & Jacques Mairesse, 2009, "A policy to boost R&D: Does the R&D tax credit work?," EIB Papers, European Investment Bank, Economics Department, number 6/2009, Dec.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2009, "Evaluating the impact of public subsidies on a firm’s performance: a two-stage quasi-experimental approach," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 16, pages 143-165.
• José García Quevedo & Sergio Afcha Chávez, 2009, "Assessing the impact of public funds on private R&D: A comparative analysis between state and regional subsidies," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 15, pages 277-294.
• David Kelsey & Wei Pang, 2009, "How Productive is Optimism? A Simple Keynes-type "Big Push" Model," Economics Discussion Papers, School of Economics, Kingston University London, number 2009-2, Oct.
• Michael Pfaffermayr & Matthias Stoeckl & Hannes Winner, 2009, "Capital structure, corporate taxation and firm age," Working Papers in Economics, University of Salzburg, number 2009-4, Nov.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009, "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), number 200923, Oct, revised Nov 2009.
• Junseok Hwang & Dongook Choi & Jongeun Oh & Yeonbae Kim, 2009, "Competition in the Korean Internet Portal Market: Network Effects, Profit, and Market Efficiency," TEMEP Discussion Papers, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), number 200925, Oct, revised Nov 2009.
• Brita Bye & Karl Jacobsen, 2009, "On general versus emission saving R&D support," Discussion Papers, Statistics Norway, Research Department, number 584, May.
• Seppo Kari & Hanna Karikallio & Jari Vainiomäki, 2009, "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0973, Aug.
• Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009, "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper, Tilburg University, Center for Economic Research, number 2009-72.
• Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009, "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Discussion Paper, Tilburg University, Center for Economic Research, number 2009-61.
• Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009, "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM, Tilburg University, School of Economics and Management, number 480b604e-ee66-474c-a455-f.
• Auriol, Emmanuelle & Walters, Michael, 2009, "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers, Toulouse School of Economics (TSE), number 09-110, Nov.
• Marina Di Giacomo & Massimiliano Piacenza & Gilberto Turati, 2009, "Are "Flexible" Taxation Mechanisms Effective in Stabilizing Fuel Prices? An Evaluation Considering the Italian Fuel Markets," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino, number 07, Oct.
• Francesco Menoncin & Paolo Panteghini, 2009, "Retrospective Capital Gains taxation in the real world," Working Papers, University of Brescia, Department of Economics, number 0910.
• Biswas, Rongili & Marchese, Carla & Privileggi, Fabio, 2009, "Tax evasion in a principal-agent model with self-protection," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 138, Dec.
• Charles Bérubé & Pierre Mohnen, 2009, "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 42, issue 1, pages 206-225, February, DOI: 10.1111/j.1540-5982.2008.01505.x.
• Dwenger, Nadja & Steiner, Viktor, 2009, "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 61.
• Dwenger, Nadja, 2009, "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 93.
• Raballand, Gael & Marteau, Jean-François & Mjekiqi, Edmond & Cantens, Thomas, 2009, "Could a well-designed customs reforms remove the trade-off between revenue collection and trade facilitation?," Proceedings of the German Development Economics Conference, Frankfurt a.M. 2009, Verein für Socialpolitik, Research Committee Development Economics, number 28.
• Aschhoff, Birgit, 2009, "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-018 [rev.].
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009, "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-117 [rev.].
• Aschhoff, Birgit, 2009, "The effect of subsidies on R&D investment and success: do subsidy history and size matter?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-032.
• Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009, "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-034.

2008

• Christopher L. House & Matthew D. Shapiro, 2008, "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, volume 98, issue 3, pages 737-768, June.
• Jeffrey R. Brown, 2008, "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," Journal of Economic Perspectives, American Economic Association, volume 22, issue 1, pages 177-198, Winter.
• Madalin CINCA, 2008, "Carusel fraud - method for tax dodging in the area of the VAT on intra-community level," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 189-194, May.
• Maksym Ivanyna, 2008, "Tax competition and governmental efficiency: Theory and evidence," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 059, Jun.
• François Gourio & Jianjun Miao, 2008, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number wp2008-002, Nov.
• Thiess Buettner & Nadine Riedel & Marco Runkel, 2008, "Strategic Consolidation under Formula Apportionment," Working Papers, Oxford University Centre for Business Taxation, number 0827.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008, "Capital Structure, Corporate Taxation and Firm Age," Working Papers, Oxford University Centre for Business Taxation, number 0829.
• Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008, "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 08-29, Sep.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005, "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series, CESifo, number 1478.
• Tobias Lindhe & Jan Södersten, 2006, "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series, CESifo, number 1801.