Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H3: Fiscal Policies and Behavior of Economic Agents
/ / / H32: Firm
2021
- Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
- Mária Horehájová & Milan Křápek & Juraj Nemec, 2021, "Competition in public procurement in the Czech healthcare system and its impact on the final price
[Konkurencia vo verejnom obstarávaní v českom zdravotníctve a jej dopad na finálnu cenu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 1, pages 23-35, DOI: 10.18267/j.cfuc.553. - Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2021, "Why do Some Special Economic Zones Attract More Firms than Others? Panel Data Analysis of Polish Special Economic Zones," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 61-89, DOI: 10.18267/j.pep.763.
- Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021, "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení
[Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 2, pages 145-169, DOI: 10.18267/j.polek.1312. - Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
- Christopher Loewald & Konstantin Makrelov & Andreas Wrgtter, 2021, "Addressing low labour utilisation in South Africa," Working Papers, South African Reserve Bank, number 11008, Jun.
- Grivas Chiyaba, 2021, "The components and determinants of FDI within firms: A case study of Zambia," Economics Discussion Papers, Department of Economics, University of Reading, number em-dp2021-09, May.
- S. K. Ritadhi & Nirupama Kulkarni & Abhay Aneja, 2021, "Consumption Tax Reform and the Real Economy: Evidence from India’s Adoption of a Value-Added Tax," Working Papers, Centre for Advanced Financial Research and Learning (CAFRAL), number 022289, Jul.
- Danbee Song & Jaehan Cho, 2021, "Bringing back the dead: Post-pandemic challenges and policies for zombie firms," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/11, Jun.
- Duyong Kang & Seong-hwan Min, 2021, "The Impact of the COVID-19 Pandemic on Korea’s Regional Economies," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/13, Jun.
- Eunsun Gil, 2021, "Characteristics of Employment in the Manufacturing Industry and a Review of Job Creating Subsectors," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/15, Jul.
- Maribel Guerrero & Albert Link, 2021, "Public Support of Innovative Activity in Small and Large Firms in Mexico," UNCG Economics Working Papers, University of North Carolina at Greensboro, Department of Economics, number 21-4, May.
- Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021, "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, volume 8, issue 2, pages 25-55.
- Beata GAVUROVA & Jaroslav BELAS & Zuzana ROWLAND & Matus KUBAK, 2021, "The Impact Of Agreement On Government Procurement Use On The Competition In Slovak Healthcare Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2021, issue 36, pages 102-115, June.
- Andreas Wörgötter & Christopher Loewald & Konstantin Makrelov, 2021, "Addressing low labour utilisation in South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 27, Jun.
- Bojosi Morule & Konstantin Makrelov & Neryvia Pillay Bell, 2021, "Fiscal risks and their impact on banks’ capital buffers in South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 862, Jun.
- Mashekwa Maboshe, 2021, "Corporate taxation and firm-level investment in South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 863, Jun.
- K. V. Ramaswamy, 2021, "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 15, issue 4, pages 395-417, November, DOI: 10.1177/09738010211036295.
- Giovanni Mellace & Marco Ventura, 2021, "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 199, Sep.
- Jeong Won Kim & Yang Liu, 2021, "Review of Voluntary Agreements on Energy Efficiency: Promoting Energy Efficiency Financing in ASEAN Countries," Economics, Law, and Institutions in Asia Pacific, Springer, chapter 0, in: Yang Liu & Farhad Taghizadeh-Hesary & Naoyuki Yoshino, "Energy Efficiency Financing and Market-Based Instruments", DOI: 10.1007/978-981-16-3599-1_3.
- Yang Liu & Shan Hu & Brian Dean & Xilong Yao, 2021, "District Heating Business Models and Policy Solutions: Financing Utilization of Low-Grade Industrial Excess Heat in the People’s Republic of China," Economics, Law, and Institutions in Asia Pacific, Springer, chapter 0, in: Yang Liu & Farhad Taghizadeh-Hesary & Naoyuki Yoshino, "Energy Efficiency Financing and Market-Based Instruments", DOI: 10.1007/978-981-16-3599-1_9.
- Hyunchul Kim & Dongwon Lee, 2021, "Racial demographics and cigarette tax shifting: evidence from scanner data," Empirical Economics, Springer, volume 61, issue 2, pages 1011-1037, August, DOI: 10.1007/s00181-020-01876-6.
- Gopal Naik, 2021, "Debdatta Saha: 'Economics of the Food Processing Industry: Lessons from Bihar, India' in the series "Themes in Economics: Theory, Empirics, and Policy"," Indian Economic Review, Springer, volume 56, issue 1, pages 281-284, June, DOI: 10.1007/s41775-021-00115-8.
- Novice Patrick Bakehe & Georges Dieudonné Mbondo, 2021, "What Drives Informality of Micro and Small Cameroonian Businesses?," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 19, issue 3, pages 597-610, September, DOI: 10.1007/s40953-021-00239-x.
- Shromona Ganguly, 2021, "Financialization of the Real Economy: New Empirical Evidence from the Non-financial Firms in India Using Conditional Logistic Model," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 19, issue 3, pages 493-523, September, DOI: 10.1007/s40953-021-00242-2.
- Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021, "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, volume 15, issue 2, pages 459-495, February, DOI: 10.1007/s11846-019-00346-3.
- Bo Gao & Jing Ma & Zheng Wang, 2021, "The employment and wage effects of export VAT rebates: evidence from China," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 157, issue 2, pages 347-373, May, DOI: 10.1007/s10290-020-00400-3.
- Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021, "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers, Statistics Norway, Research Department, number 955, May.
- Beata Gavurova & Matus Kubak, 2021, "The efficiency evaluation of public procurement of medical equipment," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 3, pages 193-209, March, DOI: 10.9770/jesi.2021.8.3(11).
- Athiphat Muthitacharoen, 2021, "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, volume 28, issue 3, pages 220-224, February, DOI: 10.1080/13504851.2020.1743813.
- Z. Robinson & J. De Beer, 2021, "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, volume 38, issue 4, pages 564-579, July, DOI: 10.1080/0376835X.2020.1842175.
- Beat Hintermann & Maja Žarković, 2021, "A carbon horse race: abatement subsidies vs. permit trading in Switzerland," Climate Policy, Taylor & Francis Journals, volume 21, issue 3, pages 290-306, March, DOI: 10.1080/14693062.2020.1846485.
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021, "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, volume 103, issue 1, pages 151-164, March.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
- Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers, Tulane University, Department of Economics, number 2117, Dec.
- Okungbowa Ewere Florence O., 2021, "Cash Flow and Profit Impact on Capital Account Liberalization-Investment Growth Nexus in Nigeria: An Aggregated Firm Case," Economics and Business, Sciendo, volume 35, issue 1, pages 201-214, January, DOI: 10.2478/eb-2021-0014.
- Bubanić Marijana & Šimović Hrvoje, 2021, "Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia," Zagreb International Review of Economics and Business, Sciendo, volume 24, issue 2, pages 59-76, DOI: 10.2478/zireb-2021-0011.
- Abhay Aneja & Nirupama Kulkarni & S. K. Ritadhi, 2021, "Consumption Tax Reform and the Real Economy: Evidence From India's Adoption of a Value‐Added Tax," Journal of Empirical Legal Studies, John Wiley & Sons, volume 18, issue 3, pages 569-602, September, DOI: 10.1111/jels.12296.
- Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021, "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 265.
- Hinterlang, Natascha & Martin, Anika & Röhe, Oke & Stähler, Nikolai & Strobel, Johannes, 2021, "Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy: An assessment with EMuSe," Discussion Papers, Deutsche Bundesbank, number 50/2021.
- Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021, "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242412.
- Asatryan, Zareh & Joulfaian, David, 2021, "Taxes and business philanthropy in Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-022.
- Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-080.
- Cappelletti, Matilde & Giuffrida, Leonardo M., 2021, "Procuring survival," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-093.
- Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021, "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers, Department of Economics - University of Zurich, number 380, Mar, revised Dec 2023.
2020
- Clément Carbonnier, 2020, "Complementarity Between Low- and High-Skilled Workers and the Employment Impact of Tax versus Human Capital Policies," Annals of Economics and Statistics, GENES, issue 138, pages 49-76, DOI: 10.15609/annaeconstat2009.138.0049.
- Li Liu, 2020, "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 325-358, February, DOI: 10.1257/pol.20180592.
- Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020, "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, volume 2, issue 1, pages 83-100, March, DOI: 10.1257/aeri.20190041.
- Cailin Slattery & Owen Zidar, 2020, "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 90-118, Spring, DOI: 10.1257/jep.34.2.90.
- Yu.E. Labunets & I.A. Mayburov, 2020, "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 4, pages 458-487, DOI: http://dx.doi.org/10.15826/vestnik..
- Saeed Ahmad & Muhammad Aamir & Muhammad Umer Quddoos, 2020, "Does the Internal Borrowing of the Pakistani Government affect Corporate Leverage?," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., volume 3, issue 2, pages 149-163, December.
- Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2020, "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany's stimulus," Papers, arXiv.org, number 2008.08511, Aug.
- Nina Afriyie, Lemayon L. MelyokiAuthor-Name: Nina Afriyie, Lemayon L. Melyoki & Mariam Nchimbi, 2020, "The Influence of Employee Self-efficacy, Outcome Expectation and Firm Resources on Intrapreneurial Behaviour: Insight from Ghana," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), volume 6, issue 4, pages 349-376, October, DOI: 10.30958/ajbe.6-4-4.
- Petro Kutsyk, 2020, "Statistical Analysis Of The Receivables Of Enterprises Of Housing And Communal Services: Accounting Support," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-9.
- Lesia Tkachyk & Mariya Rubakha & Nataliia Ilkiv, 2020, "Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 28-51.
- Beatriz González, 2020, "Macroeconomics, firm dynamics and IPOs," Working Papers, Banco de España, number 2030, Oct.
- Ernesto Zangari, 2020, "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1291, Sep.
- Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-118.
- João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020, "Did the Paycheck Protection Program Hit the Target?," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-52_Revised.
- Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, volume 51, issue 3 (Fall), pages 335-390.
- Ahmed Ahmed & Anna Zabai, 2020, "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers, Bank for International Settlements, number 863, May.
- Shawna Grosskopf & Kathy Hayes & Laura Razzolini & Lori Taylor, 2020, "Kids Or Cash? Exploring Charter School Responses To Declining Government Revenues," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 802-818, April, DOI: 10.1111/ecin.12853.
- Tyler C. Schipper, 2020, "Informality, innovation, and aggregate productivity growth," Review of Development Economics, Wiley Blackwell, volume 24, issue 1, pages 125-143, February, DOI: 10.1111/rode.12626.
- Eppel Rainer & Mahringer Helmut, 2020, "Die Chancen und Risiken eines Experience rating in der Arbeitslosenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 21, issue 1, pages 90-104, April, DOI: 10.1515/pwp-2019-0009.
- Eppel Rainer & Mahringer Helmut, 2020, "Die Chancen und Risiken eines Experience rating in der Arbeitslosenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 21, issue 1, pages 90-104, April, DOI: 10.1515/pwp-2019-0009.
- Nicoleta MIHAILA, 2020, "Some Directions Of Adapting The Taxation To Favor The Stability And Competitiveness Of The Romanian Companies," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 3, pages 115-123.
- Hintermann, Beat & Zarkovic, Maja, 2020, "A carbon horse race: Abatement subsidies vs. permit trading in Switzerland," Working papers, Faculty of Business and Economics - University of Basel, number 2020/05.
- Simon Quemin, 2020, "Using Supply-Side Policies to Raise Ambition: The Case of the EU ETS and the 2021 Review," Working Papers, Chaire Economie du climat, number 2002.
- Marc Baudry & Anouk Faure & Simon Quemin, 2020, "Emissions Trading with Transaction Costs," Working Papers, Chaire Economie du climat, number 2007.
- Rosella Levaggi & Carmen Marchiori & Paolo Panteghini, 2020, "Lifestyle Taxes in the Presence of Profit Shifting," CESifo Working Paper Series, CESifo, number 8138.
- Mazhar Waseem & Mazhar Waseem, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series, CESifo, number 8231.
- Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020, "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series, CESifo, number 8415.
- Lukas Buchheim & Carla Krolage & Sebastian Link, 2020, "Sudden Stop: When Did Firms Anticipate the Potential Consequences of Covid-19?," CESifo Working Paper Series, CESifo, number 8429.
- Johanna Bocklet & Martin Hintermayer, 2020, "How Does the EU ETS Reform Impact Allowance Prices? The Role of Myopia, Hedging Requirements and the Hotelling Rule," CESifo Working Paper Series, CESifo, number 8579.
- Felix Samy Soliman, 2020, "Intrafirm Leakage," CESifo Working Paper Series, CESifo, number 8619.
- Matthias Krapf & David Staubli, 2020, "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 8715.
- Katarzyna Anna Bilicka & Sepideh Raei, 2020, "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series, CESifo, number 8756.
- Ana Maria Montoya Gómez, 2020, "From Fossil Fuels to Renewables: Studies on the Effects of Resource Endowments and Climate Policy on Economic Outcomes," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 90, April.
- Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020, "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 331.
- Bryan Hong & Lorenz Kueng & Mu-Jeung Yang, 2020, "Complementarity of Performance Pay and Task Allocation," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 20-31, Apr.
- Anne-Laure Delatte & Amélie Guillin & Vincent Vicard, 2020, "Grey Zones in Global Finance: the Distorted Geography of Cross-Border Investments," Working Papers, CEPII research center, number 2020-07, May.
- Sébastien Laffitte & Julien Martin & Mathieu Parenti & Baptiste Souillard & Farid Toubal, 2020, "Impôts des multinationales après la crise sanitaire : pour un taux de taxe effectif minimum," CEPII Policy Brief, CEPII research center, number 2020-30, Apr.
- Florencia Verónica Pedroni & Gabriela Pesce & Anah� Briozzo & Sandro Monsueto, 2020, "Subdeclaración de ventas en la Argentina: ¿qué tamano y determinantes tiene el fenómeno desde la percepción de los profesionales en ciencias económicas?," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, volume 85, issue 1.
- Aldo Fabricio Ramirez-Zamudio & Jos� Luis Nolazco Cama, 2020, "Assessment of fiscal effort and voluntary tax compliance in Peru," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 12, issue 1, pages 55-88.
- Saúl Rick Fernández Hurtado & Luz Ángela Martínez Martínez & Regine Adele Ngono Fouda, 2020, "El nivel educativo como eje fundamental para la internacionalización y desarrollo empresarial," Revista Tendencias, Universidad de Narino, volume 21, issue 2, pages 106-123, DOI: 10.22267/rtend.202102.143.
- Drago, Francesco & Calamunci, Francesca, 2020, "The economic impact of organized crime infiltration in the legal economy: evidence from the judicial administration of organize," CEPR Discussion Papers, Centre for Economic Policy Research, number 14326, Jan.
- Waseem, Mazhar, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 14601, Apr.
- Delatte, Anne-Laure & Vicard, Vincent & Guillin, Amélie, 2020, "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers, Centre for Economic Policy Research, number 14756, May.
- Schnitzer, Monika & Montag, Felix & Sagimuldina, Alina, 2020, "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany’s stimulus," CEPR Discussion Papers, Centre for Economic Policy Research, number 15189, Aug.
- Demange, Gabrielle & Bloch, Francis, 2020, "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 15376, Oct.
- Anouk Faure & Marc Baudry & Simon Quemin, 2020, "Emissions Trading with Transaction Costs," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2020-19.
- Erel, Isil & Liebersohn, Jack, 2020, "Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2020-16, Oct.
- José M. Labeaga & Juan A. Ester Martínez-Ros & Amparo Sanchis-Llopis & Juan A. Sanchis-Llopis, 2020, "Does Persistence In Using R&D Tax Credits Help To Achieve Product Innovations?," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 2003, Jul.
- Tian, Binbin & Yu, Baixue & Chen, Shi & Ye, Jingjing, 2020, "Tax incentive, R&D investment and firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, volume 71, issue C, DOI: 10.1016/j.asieco.2020.101245.
- Hoseini, Mohammad & Briand, Océane, 2020, "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.jdeveco.2020.102462.
- Guo, Jang-Ting & Hung, Fu-Sheng, 2020, "Tax evasion and financial development under asymmetric information in credit markets," Journal of Development Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jdeveco.2020.102463.
- Federici, Daniela & Parisi, Valentino & Ferrante, Francesco, 2020, "Heterogeneous firms, corporate taxes and export behavior: A firm-level investigation for Italy," Economic Modelling, Elsevier, volume 88, issue C, pages 98-112, DOI: 10.1016/j.econmod.2019.09.012.
- Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020, "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, volume 93, issue C, pages 384-397, DOI: 10.1016/j.econmod.2020.08.009.
- Esteller-Moré, Alejandro & Rizzo, Leonzio & Secomandi, Riccardo, 2020, "The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)," Economics Letters, Elsevier, volume 186, issue C, DOI: 10.1016/j.econlet.2019.108775.
- Dorsey-Palmateer, Reid & Niu, Ben, 2020, "The effect of carbon taxation on cross-border competition and energy efficiency investments," Energy Economics, Elsevier, volume 85, issue C, DOI: 10.1016/j.eneco.2019.104602.
- Sun, Chuanwang & Zhan, Yanhong & Du, Gang, 2020, "Can value-added tax incentives of new energy industry increase firm's profitability? Evidence from financial data of China's listed companies," Energy Economics, Elsevier, volume 86, issue C, DOI: 10.1016/j.eneco.2019.104654.
- Li, Jinke & Liu, Guy & Shao, Jing, 2020, "Understanding the ROC transfer payment in the renewable obligation with the recycling mechanism in the United Kingdom," Energy Economics, Elsevier, volume 87, issue C, DOI: 10.1016/j.eneco.2020.104701.
- Hintermayer, Martin, 2020, "A carbon price floor in the reformed EU ETS: Design matters!," Energy Policy, Elsevier, volume 147, issue C, DOI: 10.1016/j.enpol.2020.111905.
- Fan, Haichao & Liu, Yu & Qiu, Larry D. & Zhao, Xiaoxue, 2020, "Export to elude," Journal of International Economics, Elsevier, volume 127, issue C, DOI: 10.1016/j.jinteco.2020.103366.
- Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020, "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101317.
- Cevik, Serhan, 2020, "You are suffocating me: Firm-level analysis of state-owned enterprises and private investment," Journal of Comparative Economics, Elsevier, volume 48, issue 2, pages 292-301, DOI: 10.1016/j.jce.2019.12.004.
- Fan, Ziying & Liu, Yu, 2020, "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, volume 176, issue C, pages 1-17, DOI: 10.1016/j.jebo.2020.04.024.
- Bilicka, Katarzyna, 2020, "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 177, issue C, pages 618-640, DOI: 10.1016/j.jebo.2020.06.029.
- Baker, Paul L. & Dawson, Chris, 2020, "The corporation tax elasticity of charitable donations," Journal of Economic Behavior & Organization, Elsevier, volume 178, issue C, pages 1-14, DOI: 10.1016/j.jebo.2020.07.008.
- van der Ploeg, Frederick & Rezai, Armon, 2020, "The risk of policy tipping and stranded carbon assets," Journal of Environmental Economics and Management, Elsevier, volume 100, issue C, DOI: 10.1016/j.jeem.2019.102258.
- Bourgain, Arnaud & Zanaj, Skerdilajda, 2020, "A tax competition approach to resource taxation in developing countries," Resources Policy, Elsevier, volume 65, issue C, DOI: 10.1016/j.resourpol.2019.101519.
- Balde, Mamadou Tanou, 2020, "A brief history of time: Taxation and mineral production in developing countries," Resources Policy, Elsevier, volume 68, issue C, DOI: 10.1016/j.resourpol.2020.101687.
- Caldara, Dario & Iacoviello, Matteo & Molligo, Patrick & Prestipino, Andrea & Raffo, Andrea, 2020, "The economic effects of trade policy uncertainty," Journal of Monetary Economics, Elsevier, volume 109, issue C, pages 38-59, DOI: 10.1016/j.jmoneco.2019.11.002.
- Tazhitdinova, Alisa, 2020, "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104162.
- Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020, "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, volume 191, issue C, DOI: 10.1016/j.jpubeco.2019.104105.
- Menichini, Amilcar A., 2020, "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, volume 65, issue C, pages 146-162, DOI: 10.1016/j.iref.2019.10.004.
- Bosio, Erica & Djankov, Simeon & Jolevski, Filip & Ramalho, Rita, 2020, "Survival of firms during economic crisis," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118912, May.
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- Hubbard, Glenn & Strain, Michael R., 2020, "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers, IZA Network @ LISER, number 13808, Oct.
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- Ð›Ð¸Ð»Ð¸Ñ Ð”Ð°Ð¼Ñ Ð½Ð¾Ð²Ð°, 2020, "Данњñ‡Ð½Ð¸ Ñ Ñ‚Ð¸Ð¼Ñƒð»Ð¸ за науñ‡Ð½Ð¾Ð¸Ð·Ñ леð´Ð¾Ð²Ð°Ñ‚еð»Ñ кð°Ñ‚а и развойна деð¹Ð½Ð¾Ñ Ñ‚ в Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от Оð˜Ð¡Ð и ЕС," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 43-60, June.
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[Synthetic control methods for comparative case studies: estimating the effect of California’s Tobacco Control Program]," Journal of Economic Geography, Oxford University Press, volume 20, issue 3, pages 679-709. - Taehyun Kim & Quoc H Nguyen, 2020, "The Effect of Public Spending on Private Investment," Review of Finance, European Finance Association, volume 24, issue 2, pages 415-451.
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[Siloplazo, security for the agricultural producer and stability for the macroeconomy]," MPRA Paper, University Library of Munich, Germany, number 103146, Sep. - Breitenbach, Marthinus C & Ngobeni, Victor & Aye, Goodness C, 2020, "Global Healthcare Resource Efficiency in the Management of COVID-19 Death and Infection Prevalence Rates," MPRA Paper, University Library of Munich, Germany, number 104814, Dec.
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[Efektívnosť verejného obstarávania v slovenskom zdravotníctve]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 1, pages 27-39, DOI: 10.18267/j.cfuc.542. - Jakub Ječmínek & Lukáš Moravec & Gabriela Kukalová, 2020, "Vliv agresivního daňového plánování na inkaso daně z příjmů právnických osob
[Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 1, pages 3-17, DOI: 10.18267/j.polek.1264. - Athiphat Muthitacharoen, 2020, "Tax Rate Cut and Firm Investment: Evidence from Thailand," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 126, Feb.
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