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

2000

• Patrick de Freminet, 2000, "Tax Competition and Harmonisation : Implications for the Financial Sector," Revue d'Économie Financière, Programme National Persée, volume 57, issue 2, pages 167-179, DOI: 10.3406/ecofi.2000.4736.
• Joulia Ossokina & Herman Vollebergh, 2000, "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 00-047/3, Jun.
• Carroll, Robert & Holtz-Eakin, Douglas & Rider, Mark & Rosen, Harvey S, 2000, "Income Taxes and Entrepreneurs' Use of Labor," Journal of Labor Economics, University of Chicago Press, volume 18, issue 2, pages 324-351, April, DOI: 10.1086/209961.
• Sophia Delipalla & Peter Sanfey, 2000, "Commodity Taxes, Wage Determination and Profits," Studies in Economics, School of Economics, University of Kent, number 0016, Dec.
• Mark E. Schaffer & Gerard Turley, 2000, "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 347, Nov.

1999

• Yijiang Wang & Chong-En Bai, 1999, "The Myth of the East Asian Miracle: The Macroeconomic Implications of Soft Budgets," American Economic Review, American Economic Association, volume 89, issue 2, pages 432-437, May.
• Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio, 1999, "Fiscal Policy, Profits and Investment," CEPR Discussion Papers, Centre for Economic Policy Research, number 2250, Oct.
• Kari, Seppo, 1999, "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports, VATT Institute for Economic Research, number 51.
• Haufler, A. & Schjelderup, G., 1999, "Corporate Tax Systems and Cross Country Profit Shifting," Papers, Norwegian School of Economics and Business Administration-, number 1/99.
• Kim Scharf, 1999, "Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies, Institute for Fiscal Studies, volume 20, issue 4, pages 451-477, December.
• Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999, "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 56, issue 3/4, pages 285-285, July.
• Bronwyn H. Hall & John van Reenen, 1999, "How Effective are Fiscal Incentives for R&D? A New Review of the Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 7098, Apr.
• Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 1999, "Fiscal Policy, Profits, and Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 7207, Jul.

1998

• Michael Devereux & Rachel Griffith, 1998, "The taxation of discrete investment choices," IFS Working Papers, Institute for Fiscal Studies, number W98/16, Dec.
• Bauer, Thomas K. & Riphahn, Regina T., 1998, "Employment Effects of Payroll Taxes - An Empirical Test for Germany," IZA Discussion Papers, IZA Network @ LISER, number 11, Jun.
• Michael P. Devereux & Rachel Griffith, 1998, "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001), Department of Economics, Keele University, number 98/08.
• John Piggott & John Whalley, 1998, "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers, National Bureau of Economic Research, Inc, number 6349, Jan.
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1998, "Entrepreneurs, Income Taxes, and Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 6374, Jan.
• Mi-Kyung Yun, 1998, "FDI and Telecommunications Privatization: Case Studies of Latin America, United Kingdom, and Hungary," East Asian Economic Review, Korea Institute for International Economic Policy, volume 2, issue 4, pages 131-155, DOI: 10.11644/KIEP.JEAI.1998.2.4.34.
• Sophia Delipalla & Peter Sanfey, 1998, "Commodity Taxes, Wage Determination and Profits," Studies in Economics, School of Economics, University of Kent, number 9816, Oct.

1997

• Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997, "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers, CIRANO, number 97s-34, Oct.
• Dagenais, M. & Mohnen, P. & Therrien, P., 1997, "Do Canadian Firms Respond to Fiscal Incentives To Research and Development?," G.R.E.Q.A.M., Universite Aix-Marseille III, number 97b05.
• Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan, 1997, "Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts," Working Paper Series, Uppsala University, Department of Economics, number 1997:5, Jan.
• Mr. Reint Gropp, 1997, "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers, International Monetary Fund, number 1997/046, Apr.
• Papanek, Gábor, 1997, "Milyen jövőt ígérnek a magyar vállalatok jelenlegi törekvései?
  [What kind of future is promised by the present efforts of the Hungarian firms?]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 254-263.
• Reint E. Gropp, 1997, "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, volume 44, issue 4, pages 485-509, December.
• Scholz, Christian M., 1997, "Environmental tax reform with irreversible investment, technological progress and unemployment," Kiel Working Papers, Kiel Institute for the World Economy, number 798.

1996

• Kirman, A.P. & Suvakovic, D., 1996, "Incentives for Wage Maximisers and Internal Bargaining Firms," G.R.E.Q.A.M., Universite Aix-Marseille III, number 96a19.
• Artus, P., 1996, "Corporate debt, Share of Wages in Value Added and Interest Rates," Papers, Caisse des Depots et Consignations - Cahiers de recherche, number 1996-05/m.
• Amitrajeet Batabyal, 1996, "Consistency and optimality in a dynamic game of pollution control I: Competition," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 8, issue 2, pages 205-220, September, DOI: 10.1007/BF00357364.
• Marianne Vigneault, 1996, "Commitment and the time structure of taxation of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 3, issue 4, pages 479-494, October, DOI: 10.1007/BF00540218.
• B. Douglas Bernheim & Lee Redding, 1996, "Optimal Money Burning: Theory and Application to Corporate Dividend Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 5682, Jul.
• Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers, Rutgers University, Department of Economics, number 199405, Oct.
• Rosanne Altshuler & Paolo Fulghieri, 1996, "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers, Rutgers University, Department of Economics, number 199406, Oct.
• Rosanne Altshuler & Jack Mintz, 1996, "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers, Rutgers University, Department of Economics, number 199410, Oct.

1995

• Batabyal, Amitrajeet A., 1995, "Consistency And Optimality In A Dynamic Game Of Pollution Control I: Competition," Economics Research Institute, ERI Study Papers, Utah State University, Economics Department, number 28351, DOI: 10.22004/ag.econ.28351.
• Schaffer, Mark E, 1995, "Government Subsidies to Enterprises in Central and Eastern Europe: Budgetary Subsidies and Tax Arrears," CEPR Discussion Papers, Centre for Economic Policy Research, number 1144, Mar.
• Mignolet, M., 1995, "The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 153.
• Mignolet, M. & Guiot, S., 1995, "Politiques regionales et coup du travail: un outil d'evaluation," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 154.
• Mignolet, M. & Guiot, S., 1995, "La politique regional europeenne et le cout du travail : application a la Martinique et au Hainaut d'un modele de taxation internationale," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 155.
• Auerbach, A.J. & Hassett, K. & Sodersten, J., 1995, "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," Papers, Uppsala - Working Paper Series, number 8.
• Rosanne Altshuler & Jack Mintz, 1995, "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 2, issue 1, pages 7-35, February, DOI: 10.1007/BF00873105.
• Andrew B. Lyon & Gerald Silverstein, 1995, "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Rosanne Altshuler, 1995, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, National Bureau of Economic Research, Inc, "The Effects of Taxation on Multinational Corporations".
• Alan J. Auerbach & Kevin Hassett & Jan Sodersten, 1995, "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 5189, Jul.
• John W. O'Hagan, 1995, "Dublin Theatre: An Economic Analysis of the Abbey Theatre," Economics Policy Papers, Trinity College Dublin, Department of Economics, number 951.

1994

• Dixit, Avinash K & Londregan, John, 1994, "The Determinants of Success of Special Interests in Redistributive Politics," CEPR Discussion Papers, Centre for Economic Policy Research, number 1054, Nov.
• Lindgren, Ragnar, 1994, "Taxes, Capital Structure and Corporate Risk Tolerance," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 10, Jan.
• Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 4667, Mar.
• Rosanne Altshuler & Jack Mintz, 1994, "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 4712, Apr.
• William M. Gentry & Eric Peress, 1994, "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers, National Bureau of Economic Research, Inc, number 4764, Jun.
• Andrew B. Lyon & Gerald Silverstein, 1994, "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers, National Bureau of Economic Research, Inc, number 4783, Jun.

1993

• Laurence H. Meyer & Joel L. Prakken & Chris P. Varvares, 1993, "Policy Watch: Designing an Effective Investment Tax Credit," Journal of Economic Perspectives, American Economic Association, volume 7, issue 2, pages 189-196, Spring.
• Abel, István & Siklos, Pierre L, 1993, "Constraints on Enterprise Liquidity and their Impact on the Monetary Sector in Formerly Centrally Planned Economies," CEPR Discussion Papers, Centre for Economic Policy Research, number 841, Dec.

1992

• Altshuler, R. & Fulghieri, P., 1992, "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers, Columbia - Graduate School of Business, number 92-11.
• Daniel C. Hardy, 1992, "Soft Budget Constraints, Firm Commitments, and the Social Safety Net," IMF Staff Papers, Palgrave Macmillan, volume 39, issue 2, pages 310-329, June.

1990

• Joshua D. Angrist & Alan B. Krueger, 1990, "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," NBER Working Papers, National Bureau of Economic Research, Inc, number 3571, Dec.
• Joshua D. Angrist & Alan B. Krueger, 1990, "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 654, Oct.

1988

• Guillermo Orozco, 1988, "La reforma tributaria, las empresas y su estructura financiera," Coyuntura Económica, Fedesarrollo, volume 18, issue 3, pages 115-141.

1987

• Richard Cebula, 1987, "Federal deficits and the real rate of interest in the United States: A note," Public Choice, Springer, volume 53, issue 1, pages 97-100, January, DOI: 10.1007/BF00115656.
• Elizabeth E. Bailey (ed.), 1987, "Public Regulation: New Perspectives on Institutions and Policies," MIT Press Books, The MIT Press, number 0262524031, edition 1, ISBN: ARRAY(0x96279ef8), December.

1986

• Cebula, Richard, 1986, "Federal Deficits and the Real Rate of Interest in the United States: A Note," MPRA Paper, University Library of Munich, Germany, number 51626, Mar.

1984

• Germán Botero Arboleda, 1984, "Efectos de los costos de búsqueda en el comportamiento de empresas de transporte de carga por carretera," Coyuntura Económica, Fedesarrollo, volume 14, issue 3, pages 124-134.

1981

• José F. Escandón, 1981, "Análisis de los factores que han determinado el desarrollo de la pequena empresa en Colombia : una interpretación histórica," Coyuntura Económica, Fedesarrollo, volume 11, issue 3, pages 113-139.
• Richard Cebula & Christopher Carlos & James Koch, 1981, "The ‘crowding out’ effect of federal government outlay decisions: An empirical note," Public Choice, Springer, volume 36, issue 2, pages 329-336, January, DOI: 10.1007/BF00123789.

1980

• Cebula, Richard & Carlos, Christopher & Koch, James, 1980, "The "Crowding Out" Effect of Federal Government Outlay Decisions: An Empirical Note," MPRA Paper, University Library of Munich, Germany, number 51554, Feb.

1979

• Cebula, Richard, 1979, "Crowding Out: An Empirical Note: Reply," MPRA Paper, University Library of Munich, Germany, number 56629, Aug.

1974

• Debertin, David L., 1974, "Public Policy Decisionmaking:a Framework for Analysis," Staff Papers, University of Kentucky, Department of Agricultural Economics, number 158365, Oct, DOI: 10.22004/ag.econ.158365.
• Cebula, Richard, 1974, "A Brief Note on Economic Policy Effectiveness," MPRA Paper, University Library of Munich, Germany, number 51518, Oct.

1973

• Cebula, Richard J, 1973, "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," Public Finance = Finances publiques, , volume 28, issue 3-4, pages 362-370.

1972

• Cebula, Richard, 1972, "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," MPRA Paper, University Library of Munich, Germany, number 52328, Mar.

0

• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021, "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-11, Feb.
• Francois Gourio & Jianjun Miao, , "Transitional Dynamics of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number wp2008-021.
• Jianjun Miao & Pengfei Wang, , "Lumpy Investment and Corporate Tax Policy," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number wp2009-016.
• Mauricio Alejandro Oyarzo Aguilar & Dusan Paredes Araya, 2017, "The impact of mining patents on public education: evidence for mining municipalities in Chile," Documentos de Trabajo en Economia y Ciencia Regional, Universidad Catolica del Norte, Chile, Department of Economics, number 72, Aug, revised Aug 2017.
• SATO, Yasuhiro & THISSE, Jacques-François, 2007, "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1992, Jan, DOI: 10.1016/j.euroecorev.2007.01.007.
• Andrea Fernández-Ribas & Isabel Busom, , "Firm Strategies in R&D: Cooperation and Participation in R&D Program," Studies on the Spanish Economy, FEDEA, number 186.
• Céline Azémar & Paolo Gregory Corcos, , "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers, Business School - Economics, University of Glasgow, number 2008_04, revised Feb 2008.
• Félix Domínguez Barrero & Julio López Laborda, , "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers, Instituto de Estudios Fiscales, number 26-05 Classification-JEL .
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, , "Capital Structure, Corporate Taxation and Firm Age," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2008-09.
• Masanori Orihara, 2016, "Corporate tax asymmetries and R&D: Evidence from a tax reform for business groups in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron273, Jan.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023, "The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2023-25, Dec.
• Richard Kneller & Danny McGowan, 2011, "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Discussion Papers, University of Nottingham, School of Economics, number 11/07, Jul.
• Richard Kneller & Danny McGowan, 2011, "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers, University of Nottingham, School of Economics, number 11/08, Aug.
• Ricjard Kneller & Danny McGowan, 2012, "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers, University of Nottingham, School of Economics, number 12/01, Jan.
• Jie Zhang & Haoming Liu, , "Donations in a recursive dynamic model," MRG Discussion Paper Series, School of Economics, University of Queensland, Australia, number 1607.
• Marilena CIOBANASU & Iustin PRIESCU & Anca Mirela POSTOLE & Elena Mihaela ILIESCU, , "Tax Avoidance For Resident Business By Establishing Offshore Companies," Proceedings of the Fifth "Administration and Public Management" International Conference: "Public Institutions' Capacity to Implement the Administrative Reform Process", Bucharest, June 23-24, 2009, Research Centre in Public Administration and Public Services, Bucharest, Romania, number 23.
• Francesca Calamunci & Francesco Drago, 0, "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 0, issue , pages 1-23, DOI: 10.1007/s40797-020-00128-x.
• Tarek Hassan & Laurence van Lent & Stephan Hollander & Ahmed Tahoun, 2020, "The Global Impact of Brexit Uncertainty," Working Papers Series, Institute for New Economic Thinking, number 106, Jan, DOI: 10.36687/inetwp106.

None

• Onji Kazuki & Vera David, 2010, "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 10, issue 1, pages 1-35, January, DOI: 10.2202/1935-1682.2246.
• Ciliberto Federico & Kuminoff Nicolai V, 2010, "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 10, issue 1, pages 1-46, July, DOI: 10.2202/1935-1682.2362.
• Bye Brita & Faehn Taran & Grünfeld Leo A., 2011, "Growth and Innovation Policy in a Small, Open Economy: Should You Stimulate Domestic R&D or Exports?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 11, issue 1, pages 1-41, July, DOI: 10.2202/1935-1682.2601.
• Nicola Branzoli & Fulvia Fringuellotti, 2020, "The Effect of Bank Monitoring on Loan Repayment," Staff Reports, Federal Reserve Bank of New York, number 923, May.
• David Card, 2022, "Design-Based Research in Empirical Microeconomics," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 654, Jan.
• Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, None, "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.