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

2019

• Natividad, Gabriel, 2019, "Stunted firms: The long-term impacts of colonial taxation," Journal of Financial Economics, Elsevier, volume 134, issue 3, pages 525-548, DOI: 10.1016/j.jfineco.2019.05.003.
• Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019, "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100268.
• Dong, Qi Flora & Cao, Yiting & Zhao, Xin & Deshmukh, Ashutosh, 2019, "Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis," Journal of Accounting Literature, Elsevier, volume 43, issue C, pages 108-123, DOI: 10.1016/j.acclit.2019.11.002.
• Pasquini, Alessandra & Centra, Marco & Pellegrini, Guido, 2019, "Fighting long-term unemployment: Do we have the whole picture?," Labour Economics, Elsevier, volume 61, issue C, DOI: 10.1016/j.labeco.2019.101764.
• Erosa, Andrés & González, Beatriz, 2019, "Taxation and the life cycle of firms," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 114-130, DOI: 10.1016/j.jmoneco.2019.04.006.
• Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019, "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, volume 173, issue C, pages 139-164, DOI: 10.1016/j.jpubeco.2019.02.003.
• Hernández-Murillo, Rubén, 2019, "Interjurisdictional competition with adverse selection," Journal of Public Economics, Elsevier, volume 173, issue C, pages 85-95, DOI: 10.1016/j.jpubeco.2019.01.012.
• Hindriks, Jean & Serse, Valerio, 2019, "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," Journal of Public Economics, Elsevier, volume 176, issue C, pages 142-160, DOI: 10.1016/j.jpubeco.2019.06.009.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019, "Taxes and the location of targets," Journal of Public Economics, Elsevier, volume 176, issue C, pages 161-178, DOI: 10.1016/j.jpubeco.2019.05.005.
• Maldonado, Jorge H. & Moreno-Sanchez, Rocio & Henao-Henao, Juan P. & Bruner, Aaron, 2019, "Does exclusion matter in conservation agreements? A case of mangrove users in the Ecuadorian coast using participatory choice experiments," World Development, Elsevier, volume 123, issue C, pages 1-1, DOI: 10.1016/j.worlddev.2019.104619.
• Peterson K. Ozili, 2019, "Financial stability: does social activism matter?," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 28, issue 2, pages 183-214, June, DOI: 10.1108/JFRC-08-2018-0118.
• Vovchenko N.G. & Andreeva O.V. & Orobinsky A.S. & Sichev R.A., 2019, "Risk Control in Modeling Financial Management Systems of Large Corporations in the Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 3-15.
• Petr Jansky & Jan Laznicka, 2019, "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/33, Nov, revised Nov 2019.
• Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers, VATT Institute for Economic Research, number 119.
• Joshua Blonz, 2019, "The Welfare Costs of Misaligned Incentives: Energy Inefficiency and the Principal-Agent Problem," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2019-071, Sep, DOI: 10.17016/FEDS.2019.071.
• Dario Caldara & Matteo Iacoviello & Patrick Molligo & Andrea Prestipino & Andrea Raffo, 2019, "The Economic Effects of Trade Policy Uncertainty," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1256, Sep, DOI: 10.17016/IFDP.2019.1256.
• Michel Dumont, 2019, "Working Paper 04-19 - Tax incentives for business R&D in Belgium - Third evaluation," Working Papers, Federal Planning Bureau, Belgium, number 201904, Apr.
• Bernadette Biatour & Chantal Kegels, 2019, "Working Paper 05-19 - L’industrie pharmaceutique en Belgique - Analyse de compétitivité," Working Papers, Federal Planning Bureau, Belgium, number 201905, Apr.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019, "How do firms respond to reduced labor costs? Evidence from the 2007 Swedish payroll tax reform," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 3, Oct.
• Gidehag, Anton, 2019, "Firms’ labor cost savings and recruitment of nonwestern immigrants: The unintended effect of a payroll tax reform," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 5, Dec.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019, "Compulsory staff registers as a way of increasing firms’ wage reporting: A revenue-cost analysis," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 6, Dec.
• Mellace, Giovanni & Ventura, Marco, 2019, "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 9/2019, Aug.
• Södersten, Jan, 2019, "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series, Uppsala University, Department of Economics, number 2019:1, Jan.
• 市川, 翼 & Ichikawa, Tsubasa & アルドチェルワン, メナカ & Arudchelvan, Menaka & 恩地, 一樹 & Onji, Kazuki, 2019, "消費税における閾値と小規模企業の集積 : 2019年増税への展望, Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike," TDB-CAREE Discussion Paper Series, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University, number J-2019-01, Jul.
• Liudmyla Oleinikova & Iryna Tochylina, 2019, "Simplified Tax System in the Context of Problems of Small Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 89-98, June.
• Lada Shirinyan & Artur Shirinian, 2019, "Key Determinants of Efficiency of Functioning Insurance Market for Insurance Companies," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 122-128, September.
• Josip Franic, 2019, "Undeclared Economy in Croatia during the 2004–2017 Period: Quarterly Estimates Using the MIMIC Method," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 21, issue 1, pages 5-46, June.
• Mr. Serhan Cevik, 2019, "You Are Suffocating Me! Firm-Level Evidence on Crowding Out," IMF Working Papers, International Monetary Fund, number 2019/080, Apr.
• Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019, "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers, International Monetary Fund, number 2019/205, Sep.
• Bryan Hong & Lorenz Kueng & Mu-Jeung Yang, 2019, "Complementarity of Performance Pay and Task Allocation," Management Science, INFORMS, volume 65, issue 11, pages 5152-5170, November, DOI: 10.1287/mnsc.2018.3193.
• Jinbaek Park & Young Lee, 2019, "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 506-535, June, DOI: 10.1007/s10797-018-9513-4.
• Silke Rünger & Rainer Niemann & Magdalena Haring, 2019, "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 719-757, August, DOI: 10.1007/s10797-019-09536-x.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1104-1136, October, DOI: 10.1007/s10797-019-09550-z.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019, "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1291-1328, December, DOI: 10.1007/s10797-019-09568-3.
• Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019, "Decomposing the Margins of Transfer Pricing," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 19-450, Jan, DOI: 10.3929/ethz-b-000322881.
• Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019, "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 19-15.
• Mazhar Waseem, 2019, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series, Economics, The University of Manchester, number 1913.
• Giampaolo Arachi & Valeria Bucci, 2019, "The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 3, pages 229-265, DOI: 10.1628/fa-2019-0003.
• Birgit Huesecken & Michael Overesch, 2019, "Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 4, pages 380-412, DOI: 10.1628/fa-2019-0011.
• Casey B. Mulligan, 2019, "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 34".
• Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 25516, Jan.
• Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019, "Tax Policy and Local Labor Market Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 25546, Feb.
• Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25651, Mar.
• Ahmed Hashem Al Assaf, 2019, "The Impact Of Intellectual Capital On The Competitive Advantage In Jordanian Telecom Companies "A Case Study On Orange Company"," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 16, issue 1, pages 82-98.
• Grecu Robert, 2019, "The Impact of Budgetary, Fiscal and Labour Market Policies on the Level of Foreign Direct Investment [Impactul politicilor fiscale, bugetare şi a celor privind piaţa muncii asupra investiţiilor străin," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 04, December.
• Doriana Andreea Ramescu & Nicoleta Sirghi & Mihaela Neamtu, 2019, "Dynamic Analysis Of The Cooperation And Competition Relationship In The Oil And Gas Industry In Romania," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 16-25, September.
• Tsubasa Ichikawa & Menaka @Arudchelvan & Kazuki Onji, 2019, "Bunching of Small Businesses at the Value-AddedTax Threshold in Japan: Lessons for the 2019 Tax Hike," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-10, Jul.
• Tarek A Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019, "Firm-Level Political Risk: Measurement and Effects," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 134, issue 4, pages 2135-2202.
• Cristina Drumea, 2019, "Ethics in Financial Analysis: Battlefield of Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 580-586, August.
• Carmen Comăniciu, 2019, "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 686-694, December.
• Ozili, Peterson K, 2019, "Financial Stability: Does Social Activism Matter?," MPRA Paper, University Library of Munich, Germany, number 92192.
• Bucci, Valeria, 2019, "The Effect of Fiscal Incentives on Business R&D," MPRA Paper, University Library of Munich, Germany, number 95333, Apr.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019, "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 177, Aug.
• Tanaz Salahesh & Alireza Kazeroni, 2019, "An Investigation on the Balance-Sheet Channel in Monetary Transmission Mechanism with Emphasis on the Role of Firms (Case Study of Iran)," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 6, issue 1, pages 129-148.
• Cordelia Onyinyechi OMODERO & Fineboy Ikechi JOSEPH & Uzochi Chinkata OKEZIE, 2019, "Inventory Control Management And Revenue Generating Capabilities Of Oil And Gas Drilling Firms In Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 19, issue 4, pages 75-95.
• Sacchidananda Mukherjee & R. Kavita Rao, 2019, "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 13, issue 1, pages 21-48, February, DOI: 10.1177/0973801018800086.
• Aleksandar VASILEV, 2019, "Taxation And Welfare: Measuring The Effect Of Bulgaria’S 2007-08 Corporate-Personal Income Tax Reforms," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, volume 10, issue 2, pages 113-117.
• Lars Lindholt, 2019, "Effects of higher required rates of return on the tax take in an oil province," Discussion Papers, Statistics Norway, Research Department, number 892, Jan.
• Daniel Kaufmann & Gil Mehrez & Tugrul Gurgur, 2019, "Voice or public sector management? An empirical investigation of determinants of public sector performance based on a survey of public officials," Journal of Applied Economics, Taylor & Francis Journals, volume 22, issue 1, pages 321-348, January, DOI: 10.1080/15140326.2019.1627718.
• Carolin Bock & Martin Watzinger, 2019, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, volume 57, issue 4, pages 1200-1231, October, DOI: 10.1111/jsbm.12373.
• Fatih Yilmaz & Jean-Francois Wen, 2019, "Tax Elasticity Estimates for Capital Stocks," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1901.
• Ibrahim Yarba & Zehra Nuray Guner, 2019, "Leverage Dynamics: Do Financial Development and Government Leverage Matter? Evidence from a Major Developing Economy," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1915.
• Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019, "Firm-Level Political Risk: Measurement and Effects," Working Papers Series, Institute for New Economic Thinking, number 96, Jun, DOI: 10.2139/ssrn.3419283.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Discussion Paper, Tilburg University, Center for Economic Research, number 2019-024.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019, "Dutch Shell Companies and International Tax Planning," Other publications TiSEM, Tilburg University, School of Economics and Management, number 175074ad-0248-4c86-b313-a.
• Annika Nivala, 2019, "Effects of subsidizing the firstemployee - Empirical evidencefrom Finland," Discussion Papers, Aboa Centre for Economics, number 129, Dec.
• Raúl Bajo Buenestado & Miguel Angel Borrella-Mas, 2019, "Vertical Market Structure and Tax Pass-through: Evidence from the Spanish Gasoline Market," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 01/19, Jan.
• MIHAILA, Nicoleta, 2019, "Evolution Of The Romanian Business Environment In The Context Of Tax Changes In The Period 2015 – 2018," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 7, issue 1, pages 71-76, October.
• Gosk Beata & Nehrebecka Natalia, 2019, "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 108-131, January, DOI: 10.2478/ceej-2019-0008.
• Gosk Beata & Nehrebecka Natalia, 2019, "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 108-131, January, DOI: 10.2478/ceej-2019-0008.
• Podstawka Łukasz, 2019, "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 12, issue 3, pages 312-325, September, DOI: 10.2478/ers-2019-0028.
• Nazarczuk, Jarosław M. & Umiński, Stanisław, 2019, "Foreign Trade in Special Economic Zones in Poland," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 204302.
• Vasilev, Aleksandar, 2019, "Taxation and welfare: measuring the effect of Bulgaria’s 2007-08 corporate-personal income tax reforms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue forthcomi.
• Castillo-Murciego, Ángela & López-Laborda, Julio, 2019, "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 13, pages 1-33, DOI: 10.5018/economics-ejournal.ja.2019-.
• Lerche, Adrian, 2019, "Investment Tax Credits and the Response of Firms," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203526.
• Bührle, Anna Theresa & Spengel, Christoph, 2019, "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-037.

2018

• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica N. Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018, "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Research Africa Network Working Papers, Research Africa Network (RAN), number 18/050, Jan.
• Daphne Chen & Shi Qi & Don Schlagenhauf, 2018, "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, volume 10, issue 4, pages 270-304, October.
• Miguel Almunia & David Lopez-Rodriguez, 2018, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 1, pages 1-38, February.
• Eric Ohrn, 2018, "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 2, pages 272-301, May.
• Nirupama L. Rao, 2018, "Taxes and US Oil Production: Evidence from California and the Windfall Profit Tax," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 4, pages 268-301, November.
• Alan J. Auerbach, 2018, "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, volume 32, issue 4, pages 97-120, Fall.
• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018, "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," AFEA Working Papers, African Finance and Economic Association (AFEA), number 18/042, Jan.
• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018, "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 18/050, Jan.
• Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu, 2018, "The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 626-640, December.
• Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018, "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia, Banco de la Republica de Colombia, number 1046, Jul, DOI: 10.32468/be.1046.
• Tomás Silva & Sérgio Lagoa, 2018, "Corporate Taxes And The Location Of Fdi In Europe: The Importance Economic Integration And Project Characteristics," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 63, issue 217, pages 39-74, April – J.
• Simon Bösenberg & Peter H. Egger & Valeria Merlo & Georg Wamser, 2018, "Measuring The Interdependence Of Multinational Firms' Foreign Investments," Economic Inquiry, Western Economic Association International, volume 56, issue 2, pages 1064-1088, April, DOI: 10.1111/ecin.12517.
• Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018, "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, volume 20, issue 1, pages 67-84, February, DOI: 10.1111/jpet.12260.
• Johannes Becker & Andrea Schneider, 2018, "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, volume 20, issue 2, pages 202-217, April, DOI: 10.1111/jpet.12240.
• Silvia-Elena ISACHI, 2018, "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 4, pages 93-103.
• Aneta Borůvková, Jaroslava Šepeľová, 2018, "Digital Economy As A New Challenge For Tax Policy," Almanach (Actual Issues in World Economics and Politics), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 13, issue 4, pages 5-12.
• Patrick Suet & Marie-Liesse Dallemagne, 2018, "Banque et impôts en France," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 77-87.
• Laurent Quignon, 2018, "Spécificités et évolution récente de la fiscalité bancaire," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 89-106.
• François Meunier, 2018, "La baisse de l'impôt sur les sociétés et la valeur des entreprises," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 107-121.
• Bertrand Lavayssière, 2018, "Innovation financière et fiscalité," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 123-133.
• Jean-Édouard Colliard, 2018, "Les taxes sur les transactions financières : un outil dépassé ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 135-150.
• Xuefeng Qian & Bifei Tian & W. Robert Reed & Ziruo Chen, 2018, "Searching for Profit-Shifting in China," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 18/08, Apr.
• Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018, "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series, CESifo, number 6960.
• Philipp Dörrenberg & Andreas Peichl, 2018, "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series, CESifo, number 7149.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018, "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series, CESifo, number 7277.
• Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018, "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series, CESifo, number 7381.
• Seppo Kari & Jussi Laitila & Olli Ropponen, 2018, "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 18.
• Jack Mintz, 2018, "Global Implications of U.S. Tax Reform," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 8.
• Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018, "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 04, pages 03-19, February.
• Jack Mintz, 2018, "Global Implications of U.S. Tax Reform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 07, pages 22-35, April.
• Carla Krolage & Klaus Wohlrabe, 2018, "Auswirkungen der US-Steuerreform auf deutsche Unternehmen - Ergebnisse einer Unternehmensumfrage," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 07, pages 74-76, April.
• Martin Gurtler, 2018, "What Influences Private Investment? The Case of the Czech Republic," Working Papers, Czech National Bank, Research and Statistics Department, number 2018/14, Dec.
• Cecilia Llambi & Andres Rius & Fedora Carbajal & Paula Carrasco & Paola Cazulo, 2018, "Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 25-58.
• HINDRIKS Jean, & SERSE Valerio,, 2018, "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2018004, Mar.
• Mayer, Thierry & Malgouyres, Clément, 2018, "Exports and labor costs: Evidence from a French Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12728, Feb.
• Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018, "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13251, Oct.
• Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018, "How Do Firms Respond to Place-Based Tax Incentives?," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 1811, Aug.
• Berlinger, Edina, 2018, "How does the state destroy incentives in innovation financing?," Corvinus Economics Working Papers (CEWP), Corvinus University of Budapest, number 2018/02, Sep.
• Nguyen, Thien T., 2018, "Public Debt and the Slope of the Term Structure," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2018-23, Nov.
• Dewi Anggraeni & Serena Ghean Niagara & Mohammad Anwar, 2018, "Legal Protection Againts Buyers due to not Performing Seller in Electronic Transaction," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 5, pages 168-171.
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