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

2021

• Bilicka, Katarzyna & Scur, Daniela, 2021, "Organizational capacity and profit shifting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113874, Sep.
• Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021, "Emissions trading with transaction costs," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114321, Jul.
• Laszlo Vasa & Szilard Hegedus & Csaba Lentner, 2021, "Debt Dynamics Among European Municipalities and Their Organizations: Comparative Analysis with Focus on Hungary," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 622-645.
• Yoshisada Shida & Viktoriya Klimentevna Kan, 2021, "How Effective Are Special Economic Zones in the Russian Far East: A Financial Assessment Using Firm-Level Data," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 1, pages 35-65, DOI: https://dx.doi.org/10.14530/se.2021.
• Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021, "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/08, Apr, revised Jul 2021.
• Alex Cobham & Petr Jansky & Chris Jones & Yama Temouri, 2021, "An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/13, May, revised May 2021.
• Javier Garcia-Bernardo & Petr Jansky, 2021, "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/14, May.
• Maritza López-Novella, 2021, "Working Paper 02-21 - Analyse des effets de la mesure "premiers engagements" sur la survie des jeunes entreprises qui emploient des salariés
  [Working Paper 02-21 - Impactevaluatie van de maatregel "eerste aanwervingen" op de o," Working Papers, Federal Planning Bureau, Belgium, number 202102, Mar.
• Andrei – Cristian Matei & Mihaela Onofrei & Ioana Gavriluta & Domnita Gritco & Lenuța Cojocariu, 2021, "The impact of public funding on the development of Romanian agriculture after EU integration," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 6, pages 94-101, May.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques, HAL, number halshs-03082268, Jul.
• Marc Baudry & Anouk Faure & Simon Quemin, 2021, "Emissions trading with transaction costs," Post-Print, HAL, number hal-03210325, DOI: 10.1016/j.jeem.2021.102468.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print, HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03230069, DOI: 10.1007/s10797-020-09643-0.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers, HAL, number halshs-03082268, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number halshs-03082268, Jul.
• Vincent Vicard & Guillin Amélie, 2021, "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers, HAL, number hal-03101473, Jan.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017, "Banks Defy Gravity in Tax Havens," Working Papers, HAL, number hal-03101505.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers, HAL, number halshs-03082268, Jul.
• Ligia Alba Melo-Becerra & Javier vila Mahecha & Jorge Enrique Ramos-Forero, 2021, "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, volume 237, issue 2, pages 3-31, June.
• Bando, Rosangela & Canozzi, Otavio & Martinez-Carrasco, José & Dezolt, Ana Lúcia, 2021, "May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime," IDB Publications (Working Papers), Inter-American Development Bank, number 11381, May, DOI: http://dx.doi.org/10.18235/0003386.
• Evert Reins, 2021, "Seductive subsidies? An analysis of second-degree moral hazard in the context of photovoltaic solar systems," IRENE Working Papers, IRENE Institute of Economic Research, number 21-03, Apr.
• Galassi, Gabriela, 2021, "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," IZA Discussion Papers, IZA Network @ LISER, number 14248, Apr.
• Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers, IZA Network @ LISER, number 14569, Jul.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021, "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers, IZA Network @ LISER, number 14683, Aug.
• Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021, "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers, IZA Network @ LISER, number 14830, Nov.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021, "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2103, Jan.
• Fei Peng & Langchuan Peng & Jie Mao & Peng Lu, 2021, "The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 78, issue 3, pages 453-485, March, DOI: 10.1007/s10640-021-00539-z.
• Panayiota Lyssiotou & Elena Savva, 2021, "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 212-247, February, DOI: 10.1007/s10797-020-09605-6.
• Sebastian Beer & Jan Loeprick, 2021, "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 1, pages 113-153, February, DOI: 10.1007/s10797-020-09615-4.
• Francis Bloch & Gabrielle Demange, 2021, "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 855-889, August, DOI: 10.1007/s10797-020-09643-0.
• Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021, "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, volume 21, issue 3, pages 315-338, September, DOI: 10.1007/s10842-021-00356-6.
• Daniel L. Bennett, 2021, "Local economic freedom and creative destruction in America," Small Business Economics, Springer, volume 56, issue 1, pages 333-353, January, DOI: 10.1007/s11187-019-00222-0.
• Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021, "The Impact of R&D tax incentives in Portugal," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0158, Jan, revised Jan 2021.
• Arjan Lejour & Gabriella Massenz, 2021, "Organizational-Form Choice and Tax Incentives: Multi-Country Evidence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 3, pages 247-286, DOI: 10.1628/fa-2021-0010.
• Tsuyoshi Mihira, 2021, "Causes of Fiscal Multiplier Decline in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 17, issue 2, pages 1-41, November.
• Katarzyna A. Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 29225, Sep.
• E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021, "Capital Investment and Labor Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 29485, Nov.
• B. Bureau & A. Duquerroy & M. Lé & F. Vinas & J. Giorgi & S. Scott, 2021, "Une année de crise COVID: impact sur la dynamique de l’activité des entreprises en France Une évaluation sur données individuelles," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2021-02.
• Simon Bunel & Benjamin Hadjibeyli, 2021, "An Evaluation of the Innovation Tax Credit," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 113-135, DOI: https://doi.org/10.24187/ecostat.20.
• Dragos Dianu & Monica (Cenan) Ciucos & Alina Badulescu & Daniel Badulescu, 2021, "Public Policies To Support Entrepreneurship: Do They Contribute To Strengthen Smes Sector?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 39-48, July.
• Kazuki Onji & Roger H. Gordon, 2021, "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-16, Nov.
• Jariani, Farzaneh, 2021, "The Crowding Out and Crowding In Effects of the Government Fiscal Policy on the Real Estate Investment and Public Prosperity in Iran," MPRA Paper, University Library of Munich, Germany, number 105506, Jan.
• Zambrano, Juan Carlos & Astaiza-Gómez, José Gabriel & García, Juan David, 2021, "Un Modelo Principal-Agente Dinámico de Reducción de Perdidas de Energía Electrica en Tiempo Continuo
  [A Dynamic Principal-Agent Model of Electric Power Loss Reduction in Continuous Time]," MPRA Paper, University Library of Munich, Germany, number 110143.
• Kakkar, Shrey, 2021, "Significant movements in the debate on the Minimum Wage (1994 - 2019)," MPRA Paper, University Library of Munich, Germany, number 110185, Jul.
• ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021, "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper, University Library of Munich, Germany, number 111516.
• 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.
• Lucas A. Mariani & Gustavo Cortes & Vinicios P. Sant'anna, 2024, "Unleashing International Trade through Financial Integration: Evidence from a Cross-Border Payment System," ERSA Working Paper Series, Economic Research Southern Africa, number 27, Aug.
• 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, Paradigm, 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, Paradigm, 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, September.
• 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.
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• 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.
• 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," CEPR Discussion Papers, Centre for Economic Policy Research, number 14326, Jan.
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• Delatte, Anne-Laure & Guillin, Amélie & Vicard, Vincent, 2020, "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers, Centre for Economic Policy Research, number 14756, May.
• Montag, Felix & Sagimuldina, Alina & Schnitzer, Monika, 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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, IZA Network @ LISER, 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, IZA Network @ LISER, number 13457, Jul.
• Hubbard, Glenn & Strain, Michael R., 2020, "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers, IZA Network @ LISER, number 13808, Oct.
• Magnus Henrekson, 2020, "How labor market institutions affect job creation and productivity growth," World of Labour, LISER, 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.