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

2020

• 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.
• 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 15189, Aug.
• Demange, Gabrielle & Bloch, Francis, 2020, "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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.
• Gonzalez-Uribe, Juanita & Wang, Su, 2020, "The effects of small-firm loan guarantees in the UK: insights for the COVID-19 pandemic crisis," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118916, Apr.
• Harry J. Paarsch & John Rust, 2020, "Implementing Faustmann–Marshall–Pressler at Scale: Stochastic Dynamic Programing in Space," Advances in Econometrics, Emerald Group Publishing Limited, "The Econometrics of Networks", DOI: 10.1108/S0731-905320200000042011.
• Valeria Fanghella & Giovanna d'Adda & Massimo Tavoni, 2020, "Behavioral intervention to conserve energy in the workplace," Working Papers, FAERE - French Association of Environmental and Resource Economists, number 2020.21, Nov.
• Andrey V. Korytin, 2020, "Tax Burden Influence on the Foreign Direct Investment Distribution by Economic Industries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 68-86, February, DOI: 10.31107/2075-1990-2020-1-68-86.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques, HAL, number halshs-02495652, Mar.
• Clément Carbonnier, 2020, "Complementarity Between Low- and High-Skilled Workers and the Employment Impact of Tax versus Human Capital Policies," Post-Print, HAL, number hal-04269513, DOI: 10.15609/annaeconstat2009.138.0049.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers, HAL, number halshs-02495652, Mar.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Sciences Po Economics Publications (main), HAL, number halshs-02495652, Mar.
• Francis Bloch & Gabrielle Demange, 2020, "Profit-sharing Rules and the Taxation of Multinational Internet Platforms," Working Papers, HAL, number hal-02502468, Mar.
• Anouk Faure & Marc Baudry & Simon Quemin, 2020, "Emissions Trading with Transaction Costs," Working Papers, HAL, number hal-04159716.
• Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020, "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers, HAL, number halshs-02495652, Mar.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2020, "Playing Easy or Playing Hard to Get: When and How to Attract FDI," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2020/7, Jun.
• Anastasiia Balatska, 2020, "Problems and Ways to Improve the State Financial and Credit Stimulation of the Small and Medium-Sized Enterprises Development in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 84-90, March.
• Kei-Ichiro Inaba, 2020, "A Global Look into Corporate Cash after the Global Financial Crisis," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 20-E-07, Jun.
• Calamunci, Francesca & Drago, Francesco, 2020, "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13028, Mar.
• Buchheim, Lukas & Krolage, Carla & Link, Sebastian, 2020, "Sudden Stop: When Did Firms Anticipate the Potential Consequences of COVID-19?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13457, Jul.
• Hubbard, Glenn & Strain, Michael R., 2020, "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13808, Oct.
• Magnus Henrekson, 2020, "How labor market institutions affect job creation and productivity growth," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-38, January.
• Jan Södersten, 2020, "Why the Norwegian shareholder income tax is neutral," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 32-37, February, DOI: 10.1007/s10797-019-09544-x.
• Sabine Schenkelberg, 2020, "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 1-31, February, DOI: 10.1007/s10797-019-09553-w.
• Johannes Becker & Joachim Englisch, 2020, "Unilateral introduction of destination-based cash-flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 495-513, June, DOI: 10.1007/s10797-019-09579-0.
• Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020, "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1520-1556, December, DOI: 10.1007/s10797-020-09604-7.
• Nicola Branzoli & Antonella Caiumi, 2020, "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1485-1519, December, DOI: 10.1007/s10797-020-09609-2.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020, "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1608-1630, December, DOI: 10.1007/s10797-020-09618-1.
• Amalia Indah Sujarwati & Riatu Mariatul Qibthiyyah, 2020, "Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 66, pages 25-46, Juni.
• Jongsang Park & Sukha Shin, 2020, "The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 2, pages 121-145, DOI: 10.1628/fa-2020-0005.
• Jean-François Wen & Fatih Yılmaz, 2020, "Tax Elasticity Estimates for Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 3, pages 215-239, DOI: 10.1628/fa-2020-0007.
• Philipp Doerrenberg & Andreas Peichl, 2022, "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 44-86, DOI: 10.1628/fa-2021-0016.
• Pietro Battiston & Simona Gamba & Alessandro Santoro, 2020, "Optimizing Tax Administration Policies with Machine Learning," Working Papers, University of Milano-Bicocca, Department of Economics, number 436, Mar, revised Mar 2020.
• Fairus Halizam A Hamzah & Nadiah Abd Hamid & Siti Noor Hayati Mohamed Zawawi & Rohayu Yusup & Norazah Md Azali, 2020, "Indicators of Tax Authority Monitoring: Firm Characteristics, Tax Avoidance and Reinvestment Allowance Utilisation," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 57, issue 2, pages 325-342, December, DOI: 10.22452/MJES.vol57no2.8.
• Robert A. Moffitt, 2020, "Tax Policy and the Economy, Volume 34," NBER Books, National Bureau of Economic Research, Inc, number moff-7, September.
• Tarek Alexander Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2020, "The Global Impact of Brexit Uncertainty," NBER Working Papers, National Bureau of Economic Research, Inc, number 26609, Jan.
• João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020, "Did the Paycheck Protection Program Hit the Target?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27095, May.
• Qiping Xu & Eric Zwick, 2020, "Tax Policy and Abnormal Investment Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 27363, Jun.
• Robert P. Bartlett III & Adair Morse, 2020, "Small Business Survival Capabilities and Policy Effectiveness: Evidence from Oakland," NBER Working Papers, National Bureau of Economic Research, Inc, number 27629, Jul.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," NBER Working Papers, National Bureau of Economic Research, Inc, number 27752, Aug.
• R. Glenn Hubbard & Michael R. Strain, 2020, "Has the Paycheck Protection Program Succeeded?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28032, Oct.
• Antzys, S. & Lavlinskii, S. & Panin, A. & Pljasunov, A., 2020, "Bilevel models of investment and tax policy formation in the resource region," Journal of the New Economic Association, New Economic Association, volume 48, issue 4, pages 41-62, DOI: 10.31737/2221-2264-2020-48-4-2.
• A. Bauer & M. Rotemberg, 2020, "Tax avoidance in French Firms: Evidence from the Introduction of a Tax Notch," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2020-10.
• 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.
• Florens Flues & Kurt van Dender, 2020, "Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective," OECD Taxation Working Papers, OECD Publishing, number 48, Jun, DOI: 10.1787/91ad6a1e-en.
• Tibor Hanappi & Ana Cinta González Cabral, 2020, "The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates," OECD Taxation Working Papers, OECD Publishing, number 50, Oct, DOI: 10.1787/b0876dcf-en.
• Brian Galle, 2020, "The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations," American Law and Economics Review, American Law and Economics Association, volume 22, issue 2, pages 339-376.
• Natália Barbosa & Ana Paula Faria, 2020, "The effect of entrepreneurial origin on firms’ performance: the case of Portuguese academic spinoffs," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, volume 29, issue 1, pages 25-42.
• Mark F Owens & Adam D Rennhoff, 2020, "Motion picture production incentives and filming location decisions: a discrete choice approach
  [Synthetic control methods for comparative case studies: estimating the effect of California’s Tobacc," 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.
• Teodor Hada & Iulia Iuga & Dorin Wainberg, 2020, "Some Aspects Regarding the Financing of the Environment Fund in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 954-961, August.
• Ackon, Kwabena Meneabe, 2020, "Fiscal Policy Innovations In Advanced Economies," MPRA Paper, University Library of Munich, Germany, number 100737, Feb.
• Cruz, Manuel Máximo, 2020, "Siloplazo, seguridad para el productor agrícola y estabilidad para la macroeconomía
  [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.
• Neira, Julian & Singhania, Rish, 2020, "Quantifying the Effect of Corporate Taxes on the Life Cycle of Firms," MPRA Paper, University Library of Munich, Germany, number 99359, Mar.
• Goodness C. Aye, 2020, "Effect of Fiscal and Monetary Policies on Economic Activities in South Africa: The Role of Policy Uncertainty," Working Papers, University of Pretoria, Department of Economics, number 202082, Sep.
• Juraj Nemec & Matúš Grega & Mária Horehájová & Matúš Kubák, 2020, "Efficiency of Public Procurement in the Slovak Health Care
  [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.
• James Bishop & Iris Day, 2020, "How Many Jobs Did JobKeeper Keep?," RBA Research Discussion Papers, Reserve Bank of Australia, number rdp2020-07, Nov, DOI: 10.47688/rdp2020-07.
• Nuriatullah Nuriatullah, 2020, "Does Financial Ratios and Company Size Affect Dividend Payout Ratio?," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 4, issue 1, pages 393-412.
• Johanna Bocklet & Martin Hintermayer, 2020, "How does the EU ETS reform impact allowance prices? The role of myopia, hedging requirements and the Hotelling rule," EWI Working Papers, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), number 2020-1, Feb.
• Martin Hintermayer, 2020, "A Carbon Price Floor in the Reformed EU ETS: Design matters!," EWI Working Papers, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), number 2020-3, Sep.
• Johanna Bocklet, 2020, "The Reformed EU ETS in Times of Economic Crises: the Case of the COVID-19 Pandemic," EWI Working Papers, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI), number 2020-10, Dec.
• Sadress Night & Juma Bananuka, 2020, "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 25, issue 49, pages 73-88.
• Kaveh Hoghoogi & Ahmad Assadzadeh & Mohammadali Motefakerazad, 2020, "The philanthropic giving in moral economy and tax incentives effect on it Case Study: Selected Cities of Iran (2009-2016)," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 2, pages 177-198.
• Beata GAVUROVA & Matus KUBAK & Martin MIKESKA, 2020, "The Efficiency Of Public Procurement In The Health Sector – The Platform On Sustainable Public Finances," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2020, issue 35, pages 21-39, December.
• Dmitri Jegorov & Anna Leszczyłowska & Aleksander Łożykowski, 2020, "Estonian corporate tax: Lessons for Poland," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0163, Apr.
• Francesca Calamunci & Francesco Drago, 2020, "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 556, Mar.
• İbrahim Yarba & Z. Nuray Güner, 2020, "Leverage dynamics: Do financial development and government leverage matter? Evidence from a major developing economy," Empirical Economics, Springer, volume 59, issue 5, pages 2473-2507, November, DOI: 10.1007/s00181-019-01705-5.
• Francesca Calamunci & Francesco Drago, 2020, "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 6, issue 2, pages 275-297, July, DOI: 10.1007/s40797-020-00128-x.
• Jochen Hundsdoerfer & Julia Wagner, 2020, "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, volume 90, issue 4, pages 495-536, May, DOI: 10.1007/s11573-019-00962-1.
• Madina Serikova & Lyazzat Sembiyeva & Kuralay Balginova & Gulzhan Alina & Aliya Shakharova & Anar Kurmanalina, 2020, "Tax revenues estimation and forecast for state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2419-2435, March, DOI: 10.9770/jesi.2020.7.3(64).
• Luisito Bertinelli & Arnaud Bourgain & Florian Léon, 2020, "Corruption and tax compliance: evidence from small retailers in Bamako, Mali," Applied Economics Letters, Taylor & Francis Journals, volume 27, issue 5, pages 366-370, March, DOI: 10.1080/13504851.2019.1616057.
• Claudia Cantabene & Iacopo Grassi, 2020, "R&D cooperation in SMEs: the direct effect and the moderating role of human capital," Applied Economics, Taylor & Francis Journals, volume 52, issue 28, pages 3090-3105, June, DOI: 10.1080/00036846.2019.1705243.
• Miriam Bruhn, 2020, "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," Journal of Development Studies, Taylor & Francis Journals, volume 56, issue 8, pages 1558-1577, July, DOI: 10.1080/00220388.2020.1715941.
• Allais, Oliver & Bonnet, Céline & Réquillart, Vincent & Spiteri, Marine, 2020, "Reformulation and taxes for healthier consumption: Empirical evidence in the French Dessert market," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1082, Mar.
• Panayiota Lyssiotou & Elena Savva, 2020, "Who Pays Taxes on Basic Foodstuffs?: Evidence from Broadening the VAT Base," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 03-2020, Mar.
• Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020, "The role of tax system complexity on foreign direct investment allocation," Working Papers, University of Ferrara, Department of Economics, number 2020029, May.
• Robinson, Zurika & de Beer, Jesse, 2020, "Revisiting corporate income tax determinants in Southern Africa," Working Papers, University of South Africa, Department of Economics, number 26650, Sep.
• MIHAILA, Nicoleta, 2020, "Companies Vulnerabilities In The Context Of Covid 19 Crisis. Analisys And Policy Responses," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 230-237, October.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020, "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, volume 6, issue 4, pages 72-94, December, DOI: 10.18559/ebr.2020.4.5.
• Dajčman Silvo, 2020, "Economic policy and confidence of economic agents – a causal relationship?," Review of Economic Perspectives, Sciendo, volume 20, issue 4, pages 471-484, December, DOI: 10.2478/revecp-2020-0023.
• Bosio,Erica & Djankov,Simeon & Jolevski,Filip & Ramalho,Rita, 2020, "Survival of Firms during Economic Crisis," Policy Research Working Paper Series, The World Bank, number 9239, May.
• Gauthier,Bernard P. & Goyette,Jonathan & Kouame,Wilfried Anicet Kouakou, 2020, "Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries," Policy Research Working Paper Series, The World Bank, number 9441, Oct.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020, "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 248.
• Becker, Marco, 2020, "Staatliche Förderung in Zeiten des Corona-Virus," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 214899.
• Hintermayer, Martin, 2020, "A Carbon Price Floor in the Reformed EU ETS: Design Matters!," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224576.

2019

• Emmanuel Saez & Benjamin Schoefer & David Seim, 2019, "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, volume 109, issue 5, pages 1717-1763, May.
• Carsten Jentsch & Kurt G. Lunsford, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment," American Economic Review, American Economic Association, volume 109, issue 7, pages 2655-2678, July.
• Karel Mertens & Morten O. Ravn, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply," American Economic Review, American Economic Association, volume 109, issue 7, pages 2679-2691, July.
• Katarzyna Anna Bilicka, 2019, "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, volume 109, issue 8, pages 2921-2953, August.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019, "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 4, pages 140-174, October.
• Irem Guceri & Li Liu, 2019, "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 266-291, February.
• Giorgia Maffini & Jing Xing & Michael P. Devereux, 2019, "The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 361-389, August.
• Dhammika Dharmapala, 2019, "Profit Shifting in a Globalized World," AEA Papers and Proceedings, American Economic Association, volume 109, pages 488-492, May.
• Daniel Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, volume 109, pages 493-499, May.
• Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019, "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4186, Nov.
• Tomasz Nowak, 2019, "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September, DOI: 10.18778/2082-4440.27.02.
• Vladimir Nusinov & Ievgeniia Mishchuk & Yaroslav Izmaylov, 2019, "Development Of The Stereometric Method To The Analysis Of Economic Categories And Processes And Its Application In Security And Taxation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 4, DOI: 10.30525/2256-0742/2019-5-4-160-170.
• Valentyna Martynenko, 2019, "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-124-130.
• Andrés Erosa & Beatriz González, 2019, "Taxation and the life cycle of firms," Working Papers, Banco de España, number 1943, Dec.
• Olivier GONZALEZ & Maïté CRAIGNON, 2019, "En 2018 la croissance de l’activité des PME françaises reste forte mais l’investissement fléchit," Bulletin de la Banque de France, Banque de France, issue 225.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, volume 20, issue 4, pages 107-140, November, DOI: 10.1111/geer.12157.
• Johannes Becker & Andrea Schneider, 2019, "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 3, pages 1222-1243, July, DOI: 10.1111/sjoe.12309.
• Nicholas Bloom & Philip Bunn & Scarlet Chen & Paul Mizen & Pawel Smietanka & Greg Thwaites & Garry Young, 2019, "Brexit and uncertainty: insights from the Decision Maker Panel," Bank of England working papers, Bank of England, number 780, Feb.
• Nicholas Bloom & Philip Bunn & Scarlet Chen & Paul Mizen & Pawel Smietanka & Gregory Thwaites, 2019, "The impact of Brexit on UK firms," Bank of England working papers, Bank of England, number 818, Aug.
• Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019, "Firm-Level Political Risk: Measurement and Effects," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series, Boston University - Department of Economics, number dp-325, Apr.
• Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019, "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, volume 20, issue 4, pages 107-140, December, DOI: 10.1111/geer.12157.
• Aurelia DUCA & Ugbo JOHNBULL, 2019, "Factors Influencing Strategies To Promote Moldovan Wine On The New Markets," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 13-24.
• Nicoleta MIHAILA, 2019, "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 4, pages 174-183.
• Simon Quemin & Raphael Trotignon, 2019, "Emissions trading with rolling horizons," Working Papers, Chaire Economie du climat, number 1901.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019, "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series, CESifo, number 7491.
• Shafik Hebous & Tom Zimmermann, 2019, "Can government demand stimulate private investment? Evidence from U.S. federal procurement," CESifo Working Paper Series, CESifo, number 7534.
• Rick van der Ploeg & Armon Rezai, 2019, "The Risk of Policy Tipping and Stranded Carbon Assets," CESifo Working Paper Series, CESifo, number 7769.
• Francis Bloch & Gabrielle Demange, 2019, "Profit-Sharing Rules and the Taxation of Multinational Internet Platforms," CESifo Working Paper Series, CESifo, number 7818.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019, "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series, CESifo, number 8034.
• Vincent Vicard, 2019, "The Exorbitant Privilege of High Tax Countries," Working Papers, CEPII research center, number 2019-06, Mar.
• Vincent Vicard, 2019, "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
• Camilo G√≥mez, 2019, "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 17433, Sep.
• Javier Ávila-Mahecha, 2019, "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 17214, Mar.
• Jean Hindriks & Valerio Serse, 2019, "Heterogeneity in the tax pass-through to spirit retail prices: evidence from Belgium," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3027, Jan.
• Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019, "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 402, Jun.
• Maarten van 't Riet & Arjan Lejour, 2019, "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 406, Dec.
• Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13983, Sep.
• Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2019, "The Global Impact of Brexit Uncertainty," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14253, Dec.
• Mustafa zye il, 2019, "Relationship between Brand Value, Firm Size and Stock Price Performance: 2nd Generation Panel Data Analysis on Turkish Retail Sector and Sport Clubs," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 5, pages 38-43.
• Hanni, Michael & Podestá, Andrea, 2019, "Manipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Hanni, Michael & Podestá, Andrea, 2019, "Trade misinvoicing in copper products: a case study of Chile and Peru," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Woo, Wing Thye, 2019, "China's soft budget constraint on the demand-side undermines its supply-side structural reforms," China Economic Review, Elsevier, volume 57, issue C, DOI: 10.1016/j.chieco.2017.09.010.
• Buryi, Pavlo & Lahiri, Sajal, 2019, "Research and development and trade policies for product innovation in the presence of foreign competition," Economic Modelling, Elsevier, volume 80, issue C, pages 429-440, DOI: 10.1016/j.econmod.2018.11.026.
• Fajnzylber, Eduardo & Lara, Bernardo & León, Tomás, 2019, "Increased learning or GPA inflation? Evidence from GPA-based university admission in Chile," Economics of Education Review, Elsevier, volume 72, issue C, pages 147-165, DOI: 10.1016/j.econedurev.2019.05.009.
• Farrell, Katharine N. & Löw Beer, David, 2019, "Producing the ecological economy: A study in developing fiduciary principles supporting the application of flow-fund consistent investment criteria for sovereign wealth funds," Ecological Economics, Elsevier, volume 165, issue C, pages 1-1, DOI: 10.1016/j.ecolecon.2019.106391.
• Verde, Stefano F. & Graf, Christoph & Jong, Thijs, 2019, "Installation entries and exits in the EU ETS: patterns and the delay effect of closure provisions," Energy Economics, Elsevier, volume 78, issue C, pages 508-524, DOI: 10.1016/j.eneco.2018.11.032.
• Li, Mingshan & Sun, Xiaohua & Wang, Yun & Song-Turner, Helen, 2019, "The impact of political connections on the efficiency of China's renewable energy firms," Energy Economics, Elsevier, volume 83, issue C, pages 467-474, DOI: 10.1016/j.eneco.2019.06.014.
• Ağca, Şenay & Igan, Deniz, 2019, "Fiscal consolidations and the cost of credit," Journal of International Economics, Elsevier, volume 120, issue C, pages 84-108, DOI: 10.1016/j.jinteco.2019.05.004.
• Fischer, Marcel & Jensen, Bjarne Astrup, 2019, "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, volume 100, issue C, pages 151-166, DOI: 10.1016/j.jbankfin.2018.12.014.
• Shao, Yuchen & Xiao, Chengrui, 2019, "Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country," Journal of Comparative Economics, Elsevier, volume 47, issue 2, pages 470-486, DOI: 10.1016/j.jce.2019.02.005.
• Nicodano, Giovanna & Regis, Luca, 2019, "A trade-off theory of ownership and capital structure," Journal of Financial Economics, Elsevier, volume 131, issue 3, pages 715-735, DOI: 10.1016/j.jfineco.2018.09.001.
• Croce, M.M. & Nguyen, Thien T. & Raymond, S. & Schmid, L., 2019, "Government debt and the returns to innovation," Journal of Financial Economics, Elsevier, volume 132, issue 3, pages 205-225, DOI: 10.1016/j.jfineco.2018.11.010.