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

2007

• Douhan, Robin & Henrekson, Magnus, 2007, "The Political Economy of Entrepreneurship," Working Paper Series, Research Institute of Industrial Economics, number 716, Sep.
• Akerman, Anders & Forslid, Rikard, 2007, "Country Size, Trade, and Productivity: An Analysis of Heterogenous Firms and Differential Beachhead Costs," Research Papers in Economics, Stockholm University, Department of Economics, number 2007:14, Jul.
• Auriol, Emmanuelle & Warlters, Michael, 2007, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 371, Oct.
• Jordi Jofre-Monseny & Albert Solé-Ollé, 2007, "Tax differentials and agglomeration economies in intraregional firm location," Working Papers, Institut d'Economia de Barcelona (IEB), number 2007/2.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007, "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers, Institut d'Economia de Barcelona (IEB), number 2007/3.
• Filippo Oropallo & Valentino Parisi, 2007, "Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 9, issue 1, pages 31-58, march.
• Francesco Ricci, 2007, "Environmental policy and growth when inputs are differentiated in pollution intensity," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 38, issue 3, pages 285-310, November, DOI: 10.1007/s10640-006-9076-1.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 5, pages 543-562, October, DOI: 10.1007/s10797-006-9005-9.
• Chang Nam & Doina Radulescu, 2007, "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, volume 29, issue 1, pages 101-118, June, DOI: 10.1007/s11187-006-0003-1.
• Benczúr, Péter, 2007, "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
  [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 125-141.
• Marius BRÜLHART & Mario JAMETTI & Kurt SCHMIDHEINY, 2007, "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 07.13, Dec.
• Luis H. R. Alvarez & Erkki Koskela, 2007, "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 1, pages 46-53, March, DOI: 10.1628/001522107X186719.
• John Creedy & Ross Guest, 2007, "Changes in the Taxation of Superannuation - Macroeconomic and Welfare Effects," Department of Economics - Working Papers Series, The University of Melbourne, number 986.
• Ana Corbacho, 2007, "Hungary: Fiscal risks from public transport enterprises," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), volume 1, issue 1, pages 28-42, December.
• Clara Delavallade, 2007, "Why do North African firms involve in corruption?," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number v07002, Jan.
• Joshua Rauh, 2007, "Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans," NBER Working Papers, National Bureau of Economic Research, Inc, number 13240, Jul.
• John H. Mutti & Harry Grubert, 2007, "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Working Papers, National Bureau of Economic Research, Inc, number 13248, Jul.
• Emmanuel Farhi, 2007, "Capital Taxation and Ownership when Markets are Incomplete," NBER Working Papers, National Bureau of Economic Research, Inc, number 13390, Sep.
• Jeffrey R. Brown, 2007, "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," NBER Working Papers, National Bureau of Economic Research, Inc, number 13438, Sep.
• David Backus & Espen Henriksen & Kjetil Storesletten, 2007, "Taxes and the Global Allocation of Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 13624, Nov.
• Harry Garretsen & Jolanda Peeters, 2007, "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 263-293, June.
• Marcel Gérard, 2007, "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 329-361, June.
• M. Ziliotti & D. Benedetti, 2007, "Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano," Economics Department Working Papers, Department of Economics, Parma University (Italy), number 2007-EP02.
• Stefanescu, Razvan & Dumitriu, Ramona, 2007, "Impact of the EU adhesion on the indirect taxes for the intra - community imports," MPRA Paper, University Library of Munich, Germany, number 41779, Oct, revised 02 Oct 2007.
• Jianjun Miao & Francois Gourio, 2007, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers, Society for Economic Dynamics, number 147.
• Elettra Agliardi & Rossella Agliardi, 2007, "Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications," Working Paper series, Rimini Centre for Economic Analysis, number 29_07, Jul.
• Philip A. Curry & Steeve Mongrain, 2007, "What You Don't See Can't Hurt You: An Economic Analysis of Morality Laws," Discussion Papers, Department of Economics, Simon Fraser University, number dp07-05, May.
• Deborah Knirsch, 2007, "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, volume 1, issue 2, pages 151-165, August, DOI: 10.1007/s11846-007-0012-8.
• Brita Bye & Taran Fæhn & Tom-Reiel Heggedal, 2007, "Welfare and growth impacts of innovation policies in a small, open economy. An applied general equilibrium analysis," Discussion Papers, Statistics Norway, Research Department, number 510, Jul.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2007, "Entry and Asymmetric Lobbying: Why Governments Pick Losers," Journal of the European Economic Association, MIT Press, volume 5, issue 5, pages 1064-1093, September.
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2007, "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1062, Dec.
• Dimitriu, Mihail, 2007, "Inertial Behaviour And The Sustainable Development Of The Firm," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 3, pages 115-124.
• Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M., 2007, "Contracting out: Dutch municipalities reject the solution for the VAT-distortion," Serie Research Memoranda, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics, number 0003.
• Mirco Tonin, 2007, "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp865, Jan.
• Edward Christie & Gabor Hunya & Waltraut Urban, 2007, "Restructuring of Energy-intensive Industrial Branches in Romania and Proposals for Industrial Policy Measures," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 339, Apr.
• Kazimierz Laski, 2007, "Do Increased Private Saving Rates Spur Economic Growth?," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 45, Sep.
• Jordi Jofre-Montseny & Albert Solé-Ollé, 2007, "Tax differentials and agglomeration economies in intraregional firm location," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2007-05, Jun, revised Jun 2007.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007, "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2007-07, Jul, revised Jul 2007.
• Mario Jametti & Marius Brülhart & Kurt Schmidheiny, 2007, "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Working Papers, York University, Department of Economics, number 2007_9, Dec.
• Lechthaler, Wolfgang & Snower, Dennis J., 2007, "Institutions and training inequality," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1372.
• Overesch, Michael, 2007, "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-071.

2006

• Benar, Hasret & Jenkins, Glenn P., 2006, "Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273532, Apr, DOI: 10.22004/ag.econ.273532.
• Benar, Hasret & Jenkins, Glenn P., 2006, "The Economics of Casino Taxation," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273533, Apr, DOI: 10.22004/ag.econ.273533.
• Benar, Hasret & Jenkins, Glenn, 2006, "Regulation and Taxation of Casinos under State-Monopoly, Private Monopoly and Casino Association Regimes," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273564, Jul, DOI: 10.22004/ag.econ.273564.
• Fit Tito & Munteanu Dorin, 2006, "Deductions Regime. Obligations Of Vat Payers," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-9.
• Jorge Navas Rodenes & Jesus Marin Solano, 2006, "A comment on the cost of capital for investments with non-homogeneous components," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 146.
• Jorge Navas Rodenes & Jesus Marin Solano, 2006, "User cost of capital with delayed investment grants," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 161.
• Nela Vlahinic-Dizdarevic & Helena Blažic, 2006, "FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 34-57.
• Francois Gourio & Jianjun Miao, 2006, "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series, Boston University - Department of Economics, number dp-160, Nov.
• Francois Gourio & Jianjun Miao, 2006, "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 WP2006-053, Nov.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2006, "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0727, Jun.
• Paolo Panteghini, 2006, "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series, CESifo, number 1721.
• Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri, 2006, "Green Taxation and Individual Responsibility," CAE Working Papers, Aix-Marseille Université, CERGAM, number 49.
• Carmina Ordoñez de Haro, 2006, "La fiscalidad de las sociedades cooperativas en España," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 187-204, April.
• Agustí Romero Civera & Elíes Seguí Mas, 2006, "Implicaciones fiscales en el cálculo del impuesto de sociedades tras la nueva Ley Valenciana de Cooperativas (8/2003)," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 205-230, April.
• Rafael Alcides Villarreal Cifuentes & Milena Penuela Boorquez, 2006, "Efectos de la Reforma Tributaria de 2006 sobre la tributación efectiva de las rentas del capital en Colombia," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE.
• Rafael Villarreal Cifuentes, 2006, "La reforma tributaria y los incentivos a la inversión," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE.
• Pablo Sanguinetti & Eduardo Bianchi, 2006, "Trade Liberalization, Macroeconomic Fluctuations, and Contingent Protection in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 147-183.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2006, "Protection for Sale Made Easy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5452, Jan.
• Baldwin, Richard & Okubo, Toshihiro, 2006, "Agglomeration, Offshoring and Heterogenous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5663, May.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2006, "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5671, May.
• Auriol, Emmanuelle & Warlters, Michael, 2006, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6007, Dec.
• Koziarivska Larysa & Oliinyk Andrii, 2006, "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 06-08e, Dec.
• Baldwin, Robert & Robert-Nicoud, Frédéric, 2006, "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19856, Jun.
• Zhu, Z. & Hendrikse, G.W.J. & Krug, B., 2006, "Rational Entrepreneurship in Local China: Exit Plus Voice for Preferential Tax Treatments," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-010-ORG, Mar.
• Michael Funke & Holger Strulik, 2006, "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, volume 19, issue 1, pages 25-38, Spring.
• Harri Hietala & Seppo Kari, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, volume 19, issue 2, pages 41-47, Autumn.
• Kari, Seppo & Hietala, Harri, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers, VATT Institute for Economic Research, number 392.
• Robert S. Chirinko & Daniel J. Wilson, 2006, "State investment tax incentives: a zero-sum game?," Working Paper Series, Federal Reserve Bank of San Francisco, number 2006-47.
• Toshihiro Okubo, 2006, "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 16-2006, Mar.
• Toshihiro Okubo, 2006, "Trade Liberalisation and Agglomeration with Firm Heterogeneity - Forward and Backward Linkages," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 17-2006, Apr.
• Michael Funke & Holger Strulik, 2006, "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers, Hamburg University, Department of Economics, number 20611, Nov.
• Mirco, Tonin, 2006, "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 747, Sep.
• Lindhe, Tobias & Södersten, Jan, 2006, "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series, Uppsala University, Department of Economics, number 2006:19, Sep.
• Marcel Gerard, 2006, "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations, number 2006-10, Nov.
• Ross Guest, 2006, "Population ageing, fiscal pressure and tax smoothing: a CGE application to Australia," Fiscal Studies, Institute for Fiscal Studies, volume 27, issue 2, pages 183-203, June.
• Volodymyr Bilotkach, 2006, "A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 3, issue 1, pages 31-49, June.
• Sven Stöwhase, 2006, "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 535-558, February.
• Chang-Tai Hsieh & Jonathan A. Parker, 2006, "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," NBER Working Papers, National Bureau of Economic Research, Inc, number 12104, Mar.
• Richard E. Baldwin & Rikard Forslid, 2006, "Trade Liberalization with Heterogenous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12192, May.
• Jagadeesh Sivadasan & Joel Slemrod, 2006, "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers, National Bureau of Economic Research, Inc, number 12240, May.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2006, "Trade and Growth with Heterogenous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12326, Jun.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006, "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12493, Aug.
• Richard E. Baldwin & Toshihiro Okubo, 2006, "Heterogeneous firms, agglomeration and economic geography: spatial selection and sorting," Journal of Economic Geography, Oxford University Press, volume 6, issue 3, pages 323-346, June.
• Mark Duggan & Fiona M. Scott Morton, 2006, "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 121, issue 1, pages 1-30.
• Jorge Fernández-Baca & Carmen Astorne, 2006, "Situación de la economía peruana antes del gobierno militar de 1968: un análisis institucional," Working Papers, Centro de Investigación, Universidad del Pacífico, number 06-01, Jan.
• Lipatov, Vilen, 2006, "Tax Evasion and Coordination," MPRA Paper, University Library of Munich, Germany, number 1251, Feb, revised Dec 2006.
• Maas, Hauke, 2006, "The Proliferation of Fiscal Incentives and the Nicaraguan State as a Manager of Rents: A Political Economy Perspective on Nicaraguan Industrial Policy Since 1990," MPRA Paper, University Library of Munich, Germany, number 2335, Nov.
• Hasret Benar & Glenn Jenkins, 2006, "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper, Economics Department, Queen's University, number 1056, Apr.
• Hasret Benar & Glenn Jenkins, 2006, "The Economics Of Casino Taxation," Working Paper, Economics Department, Queen's University, number 1057, Apr.
• Hasret Benar & Glenn Jenkins, 2006, "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper, Economics Department, Queen's University, number 1088, Jul.
• Michael D. Grubb, 2006, "Selling to Overconfident Consumers," Discussion Papers, Stanford Institute for Economic Policy Research, number 06-018, Nov.
• Jen-Te Yao & Fu-Chuan Lai, 2006, "A fiscal regime solving the incentive inconsistency problem," The Annals of Regional Science, Springer;Western Regional Science Association, volume 40, issue 3, pages 603-619, August, DOI: 10.1007/s00168-005-0050-6.
• Annette Alstadsæter, 2006, "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers, Statistics Norway, Research Department, number 474, Sep.
• Brys, B. & Bovenberg, A.L., 2006, "The Life Cycle of the Firm with Debt and Capital Income Taxes," Discussion Paper, Tilburg University, Center for Economic Research, number 2006-91.
• Yasuhiro Sato & Jacques-Francois Thisse, 2006, "Competing for capital when labor is heterogeneous," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-456, Dec.
• Paolo Panteghini, 2006, "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers, University of Brescia, Department of Economics, number ubs0606.
• Marchese, Carla, 2006, "Rewarding the consumer for curbing the evasion of commodity taxes?," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 72, Nov.
• Hrvoje Šimović, 2006, "Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 0612, Dec.
• Stöwhase, Sven, 2006, "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 52.
• Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2006, "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-037.
• Overesch, Michael, 2006, "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-084.

2005

• Andreas Kuhlmann, 2005, "Privatization Incentives – A Wage Bargaining Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18.
• SATO, Yasuhiro & THISSE, Jacques-François, 2005, "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2005061, Sep.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2005, "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4965, Mar.
• Cahuc, Pierre & Zylberberg, Andre, 2005, "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5170, Aug.
• Yasuhiro, SATO & Jacques-François, THISSE, 2005, "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2005045, Sep.
• Alexander Eickelpasch & Michael Fritsch, 2005, "Contests for Cooperation: A New Approach in German Innovation Policy," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 478.
• Auriol, Emmanuelle & Warlters, Michael, 2005, "Taxation base in developing countries," Journal of Public Economics, Elsevier, volume 89, issue 4, pages 625-646, April.
• Eickelpasch, Alexander & Fritsch, Michael, 2005, "Contests for cooperation--A new approach in German innovation policy," Research Policy, Elsevier, volume 34, issue 8, pages 1269-1282, October.
• Karzanova Irina, 2005, "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 05-16e, Nov.
• Norman Schürhoff, 2005, "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series, International Center for Financial Asset Management and Engineering, number rp131, Feb.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005, "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers, VATT Institute for Economic Research, number 367.
• Maria Elena Bontempi & Silvia Giannini & Roberto Golinelli, 2005, "Corporate Tax Reforms and Financial Choices: An Empirical Analysis," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 271-294, November.
• Giampaolo Arachi & Federico Biagi, 2005, "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 295-322, November.
• Pascale Lofredi, 2005, "Stimulating rural development through tax incentives: an evaluation of France's Zones de revitalisation rurale (ZRR) program
  [Stimuler le développement rural au moyen d'incitations fiscales: une év," Working Papers, HAL, number hal-04562293.
• Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005, "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, volume 174, issue 3, pages 55-86, September.
• Rodrigo Cerda & Felipe Larraín, 2005, "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 42, issue 126, pages 257-281.
• Rodrigo Cerda & Felipe Larraín, 2005, "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 297.
• Rebecca Prebble, 2005, "Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework," Financial Theory and Practice, Institute of Public Finance, volume 29, issue 3, pages 211-227.
• Checchi, Daniele & Florio, Massimo & Carrera, Jorge, 2005, "Privatization Discontent and Its Determinants: Evidence from Latin America," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1587, May.
• Cahuc, Pierre & Zylberberg, Andre, 2005, "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1678, Jul.
• Sven Stöwhase, 2005, "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, volume 85, issue 2, pages 175-196, August, DOI: 10.1007/s00712-005-0131-0.
• Richard E. Baldwin & Toshihiro Okubo, 2005, "Tax reform, delocation and heterogeneous firms: Base widening and rate lowering rule," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 222, Oct, revised May 2008.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2005, "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 1, pages 45-61, March.
• Richard Baldwin & Toshihiro Okubo, 2005, "Heterogeneous Firms, Agglomeration and Economic Geography: Spatial Selection and Sorting," NBER Working Papers, National Bureau of Economic Research, Inc, number 11650, Oct.
• H. Raoui & S. Roux, 2005, "Simulations of changes in the participation formula on firms paid amounts," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2005-16.
• Coppola, Gianluigi & Mazzotta, Fernanda, 2005, "I sistemi locali del Lavoro in Italia: Aspetti teorici ed empirici," MPRA Paper, University Library of Munich, Germany, number 13173.
• Lipatov, Vilen, 2005, "Corporate Tax Evasion: the Case for Specialists," MPRA Paper, University Library of Munich, Germany, number 14181, May, revised Mar 2009.
• Emanuele Bacchiocchi & Massimo Florio & Mara Grasseni, 2005, "The missing shock: the macroeconomic impact of British Privatizations," Applied Economics, Taylor & Francis Journals, volume 37, issue 14, pages 1585-1596, DOI: 10.1080/00036840500215170.
• María Inés Terra & Alvaro Forteza & Gabriel Katz & Andrés Pereyra, 2005, "Macroeconomic impacts of the reform of public services in Uruguay - A CGE analysis," Documentos de Trabajo (working papers), Department of Economics - dECON, number 2105, Dec.
• Eickelpasch, Alexander & Fritsch, Michael, 2005, "Contests for Cooperation: A New Approach in German Innovation Policy," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2005/03.
• Fier, Andreas & Heger, Diana & Hussinger, Katrin, 2005, "Die Wirkungsanalyse staatlicher Förderprogramme durch den Einsatz von Matching- und Selektionsmodellen am Beispiel der Fertigungstechnik," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-09.
• Fier, Andreas & Heneric, Oliver, 2005, "Public R&D Policy: The Right Turns of the Wrong Screw? The Case of the German Biotechnology Industry," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-60.

2004

• James Poterba, 2004, "Taxation and Corporate Payout Policy," American Economic Review, American Economic Association, volume 94, issue 2, pages 171-175, May, DOI: 10.1257/0002828041301416.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004, "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 5, issue 1, pages 28-43, December.
• Ahmed, S., 2004, "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 0412, Jan.
• Robert S. Chirinko & Steven M. Fazzari & Andrew P. Meyer, 2004, "That Elusive Elasticity: A Long-Panel Approach to Estimating the Capital-Labor Substitution Elasticity," CESifo Working Paper Series, CESifo, number 1240.
• Paolo Panteghini, 2001, "Corporate Tax Asymmetries under Investment Irreversibility," CESifo Working Paper Series, CESifo, number 548.
• Cruz Guillermo, 2004, "El efecto del regulador y de la comunidad sobre el desempeno ambiental de la industria en Bogotá, Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Baldwin, Richard & Okubo, Toshihiro, 2004, "Heterogeneous Firms, Agglomeration and Economic Geography: Selection and Sorting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4602, Sep.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2004, "The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity: A Comment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4634, Sep.
• Baldwin, Richard & Forslid, Rikard, 2004, "Trade Liberalization with Heterogenous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4635, Sep.
• Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004, "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, volume 73, issue 2, pages 675-697, April.
• Demberel, S. & Olenev, Nicholas N. & Pospelov, Igor G., 2004, "An interaction model for livestock farming and steppe ecosystem," Mathematics and Computers in Simulation (MATCOM), Elsevier, volume 67, issue 4, pages 335-342, DOI: 10.1016/j.matcom.2004.06.002.
• Kokovin Sergey & Zhelobodko Evgeniy, 2004, "Leviathanian Fiscal Competition in Heterogeneous Country," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 01-219e, Jul.
• F. Ricci, 2004, "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2004-23.
• Massimo Florio & Mara Grasseni, 2004, "The Missing Shock: The Macroeconomic Impact of British Privatisation," Working Papers, Fondazione Eni Enrico Mattei, number 2004.104, Jul.
• Kari, Seppo & Ylä-Liedenpohja, Jouko, 2004, "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers, VATT Institute for Economic Research, number 337.
• Normann, Göran, 2004, "Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective," Working Paper Series, Research Institute of Industrial Economics, number 632, Oct.
• Auriol, Emmanuelle & Warlters, Michael, 2004, "Taxation Base in Developing Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 292, Jul.
• Rodrigo Vergara, 2004, "Taxation and Private Investment: Evidence for Chile," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 268.
• Tóth, István János & Semjén, András, 2004, "Rejtett gazdaság és adózási magatartás, 1996-2001
  [The hidden economy and taxation-related behaviour, 1996-2001]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 560-583.
• Stöwhase, Sven, 2004, "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics, number 454, Dec.
• Daniele CHECCHI & Massimo FLORIO & Jorge CARRERA, 2004, "Privatization discontent and its determinants: evidence from Latin America," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2004-023, Jan.
• Daniele CHECCHI & Massimo FLORIO & Jorge CARRERA, 2004, "Privatization discontent and its determinants: evidence from Latin America," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2004-23, Jan.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004, "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number bla04047, Jun.
• Jean-Pierre Galavielle, 2004, "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r04032, Mar.
• James Poterba, 2004, "Taxation and Corporate Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10321, Feb.
• Richard E. Baldwin & Frederic Robert-Nicoud, 2004, "The Impact of Trade on Intraindustry Reallocation and Aggregate Industry Productivity: A Comment," NBER Working Papers, National Bureau of Economic Research, Inc, number 10718, Aug.
• Mark Duggan & Fiona Scott Morton, 2004, "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," NBER Working Papers, National Bureau of Economic Research, Inc, number 10930, Nov.
• M.C. Wassenaar & R.H.J.M. Gradus, 2004, "Contracting out: The Importance of a Solution for the VAT Distortion," CESifo Economic Studies, CESifo Group, volume 50, issue 2, pages 377-396.
• Miroslav Plojhar & Martin Srholec, 2004, "Politická ekonomie investičních pobídek
  [Political economics of investment incentives]," Politická ekonomie, Prague University of Economics and Business, volume 2004, issue 4, pages 449-464, DOI: 10.18267/j.polek.469.
• Norman Schurhoff, 2004, "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers, Society for Economic Dynamics, number 592b.
• Enno Masurel & Peter Nijkamp, 2004, "Differences between First-Generation and Second-Generation Ethnic Start-ups: Implications for a New Support Policy," Environment and Planning C, , volume 22, issue 5, pages 721-737, October, DOI: 10.1068/c0356.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004, "Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0434, Dec.
• Claudius Schmidt-Faber, 2004, "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 5, Dec, revised Dec 2004.
• Isabel Busom & Andrea Fernández-Ribas, 2004, "Firm Strategies in R&D: Cooperation and Participation in R&D Programs," Working Papers, Department of Applied Economics at Universitat Autonoma of Barcelona, number wpdea0405, Apr.
• Alexander Eickelpasch & Michael Fritsch, 2004, "Stimulating the Division of Innovative Labor by Regional Competition for R&D Subsidies – A New Approach in German Innovation Policy," ERSA conference papers, European Regional Science Association, number ersa04p376, Aug.
• Michel Mignolet & Nathalie Eyckmans & Olivier Meunier, 2004, "Location, investment and regional policy: the contribution of the average effective tax rate theory," ERSA conference papers, European Regional Science Association, number ersa04p541, Aug.
• Franklin Steves & Alan Rousso, 2004, "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Law and Economics, University Library of Munich, Germany, number 0401004, Jan.
• Michael Funke & Holger Strulik, 2004, "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics, University Library of Munich, Germany, number 0401009, Jan.
• Katrin Hussinger, 2004, "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," Public Economics, University Library of Munich, Germany, number 0403005, Mar.
• Filippo Oropallo, 2004, "Enterprise Microsimulation Models And Data Challenges," Public Economics, University Library of Munich, Germany, number 0409005, Sep.
• Eduardo M. Engel & Alvaro Bustos & Alexander Galetovic, 2004, "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile," Yale School of Management Working Papers, Yale School of Management, number ysm408, Jul.
• Monteiro, Maurílio de Abreu, 2004, "Amazonia: Mining, taxation, and regional development
  [Amazônia: mineração, tributação e desenvolvimento regional]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 7, issue 2, pages 159-186, DOI: 10.5801/ncn.v7i2.45.
• Volpe Martincus, Christian, 2004, "Do economic integration and fiscal competition help to explain location patterns?," ZEI Working Papers, University of Bonn, ZEI - Center for European Integration Studies, number B 15-2004.

2003

• Marcel Gérard, 2003, "L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne," Revue économique, Presses de Sciences-Po, volume 54, issue 3, pages 489-498.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003, "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 02, pages 52-55, February.
• Keuschnigg, Christian, 2003, "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3850, Mar.
• Devereux, Michael, 2003, "Taxing Risky Investment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4053, Sep.