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

2018

• Jang-Ting Guo & Fu-Sheng Hung, 2018, "Tax Evasion and Financial Development under Asymmetric Information in Credit Markets," Working Papers, University of California at Riverside, Department of Economics, number 201810, May.
• Giuseppe Capuano, 2018, "Ridare centralità economica alle MicroPMI," Working Papers, University of Ferrara, Department of Economics, number 2018067, Jul.
• Aurelio Bruzzo, 2018, "La realizzazione del Piano di Investimenti per l'Europa," Working Papers, University of Ferrara, Department of Economics, number 2018077, Aug.
• Avenyo, Elvis, 2018, "Informal sector innovation in Ghana: Data set and descriptive analysis," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2018-030, Aug.
• MIHAILA, Nicoleta, 2018, "Tax Measures To Support The Business Environment- The Premise Of Sustainable Growth," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 6, issue 1, pages 235-241, October.
• Famulska Teresa & Rogowska-Rajda Beata, 2018, "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 87-97, September, DOI: 10.2478/fiqf-2018-0022.
• Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018, "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, volume 2018, issue 1, pages 1-17, January, DOI: 10.1515/ntaxj-2018-0004.
• Antonio Acconcia & Claudia Cantabene, 2018, "Liquidity and Firms’ Response to Fiscal Stimulus," Economic Journal, Royal Economic Society, volume 128, issue 613, pages 1759-1785, August, DOI: 10.1111/ecoj.12499.
• Nicholas Bloom & Philip Bunn & Scarlet Chen & Paul Mizen & Pawel Smietanka & Greg Thwaites & Garry Young, 2018, "Brexit and Uncertainty: Insights from the Decision Maker Panel," Fiscal Studies, John Wiley & Sons, volume 39, issue 4, pages 555-580, December, DOI: 10.1111/1475-5890.12179.
• Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018, "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1168.
• Koji Okuguchi & Takeshi Yamazaki, 2018, "Existence of Unique Equilibrium in Cournot Mixed Oligopoly," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., volume 20, issue 03, pages 1-13, September, DOI: 10.1142/S0219198917500359.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018, "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 231.
• Osswald, Benjamin & Sureth, Caren, 2018, "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 235.
• Castillo-Murciego, Ángela & López Laborda, Julio, 2018, "The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2018-21.
• Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2018, "Searching for profit-shifting in China," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 12, pages 1-25, DOI: 10.5018/economics-ejournal.ja.2018-.
• Harendt, Christoph, 2018, "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181552.
• Harendt, Christoph, 2018, "Tax influence on financial structures of M&As," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-004.

2017

• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1-2, pages 140-147.
• Eric Zwick & James Mahon, 2017, "Tax Policy and Heterogeneous Investment Behavior," American Economic Review, American Economic Association, volume 107, issue 1, pages 217-248, January.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, , "Taxes and the Location of Targets," Economic Research Papers, University of Warwick - Department of Economics, number 269311, DOI: 10.22004/ag.econ.269311.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Florin Dumiter & Stefania Jimon, 2017, "Avoidance of international double taxation. Taxation of business profits in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 7, issue 2, pages 237-250, December.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017, "The effect of corporate taxes on investment: Evidence from the Colombian firms," Borradores de Economia, Banco de la Republica de Colombia, number 1001, Jun, DOI: 10.32468/be.1001.
• Philipp Doerrenberg & Jan Schmitz, 2017, "Tax compliance and information provision. A field experiment with small firms," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), volume 1, issue 1, pages 47-54, February.
• J. David Brown & John S. Earle, 2017, "Finance and Growth at the Firm Level: Evidence from SBA Loans," Journal of Finance, American Finance Association, volume 72, issue 3, pages 1039-1080, June.
• Jean†Edouard Colliard & Peter Hoffmann, 2017, "Financial Transaction Taxes, Market Composition, and Liquidity," Journal of Finance, American Finance Association, volume 72, issue 6, pages 2685-2716, December, DOI: 10.1111/jofi.12510.
• Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2017, "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 669-707, June, DOI: 10.1111/1475-679X.12157.
• Mirjam Strupler Leiser & Stefan C. Wolter, 2017, "Empirical Evidence on the Effectiveness of Social Public Procurement Policy: The Case of the Swiss Apprenticeship Training System," LABOUR, CEIS, volume 31, issue 2, pages 204-222, June.
• Evelina Gavrilova & Floris Zoutman & Arnt Ove Hopland, 2017, "How to Use One Instrument to Identify Two Elasticities," CESifo Working Paper Series, CESifo, number 6379.
• Friedrich Schneider, 2017, "Implausible Large Differences in the Sizes of Underground Economies in Highly Developed European Countries? A Comparison of Different Estimation Methods," CESifo Working Paper Series, CESifo, number 6522.
• Dominika Langenmayr & Rebecca Lester, 2017, "Taxation and Corporate Risk-Taking," CESifo Working Paper Series, CESifo, number 6566.
• Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017, "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series, CESifo, number 6594.
• Ana Maria Montoya Gómez & Markus Zimmer, 2017, "Assessing the Effects of Climate Policy on Companies' Greenhouse Gas Emissions," CESifo Working Paper Series, CESifo, number 6651.
• Johannes Becker & Ronald B. Davies, 2017, "Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information," CESifo Working Paper Series, CESifo, number 6699.
• Lukas Buchheim & Sebastian Link, 2017, "The Effect of Disaggregate Information on the Expectation Formation of Firms," CESifo Working Paper Series, CESifo, number 6768.
• Marina Riem, 2017, "Essays on the Behavior of Firms and Politicians," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Gabriel Felbermayr & Jasmin Katrin Gröschl & Thomas Steinwachs, 2016, "The trade effects of border controls," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Johannes Becker & Joachim Englisch, 2017, "Trumps Steuerpläne," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 12, pages 22-25, June.
• Philipp Doerrenberg & Andreas Peichl, 2017, "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 242.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017, "Banks Defy Gravity in Tax Havens," Working Papers, CEPII research center, number 2017-16, Sep.
• Javier Ávila Mahecha & Jorge Armando Rodr�guez, 2017, "Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15597, May.
• Raquel Bernal & Marcela Eslava & Marcela Melendez & Alvaro Pinzon, 2017, "Switching from Payroll Taxes to Corporate Income Taxes: Firms’ Employment and Wages after the 2012 Colombian Tax Reform," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2017, pages 41-74.
• Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018, "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12222, Sep.
• Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017, "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12391, Oct.
• Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2017, "Firm-level political risk: Measurement and effects," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12436, Nov.
• Guzman Ourens, 2017, "The long-term impact of trade with firm heterogeneity," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2017004, Feb.
• Bock, Carolin & Watzinger, Martin, 2019, "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 88133.
• Rius, Andrés & Carrasco, Paula & Carbajal, Fedora & Cazulo, Paola & Llambí, Cecilia, 2017, "Are Taxes Credits Effective in Developing Countries? The Recent Uruguayan Experience," Research Department working papers, CAF Development Bank Of Latinamerica, number 1045.
• Hoffmann, Peter & Colliard, Jean-Edouard, 2017, "Financial transaction taxes, market composition, and liquidity," Working Paper Series, European Central Bank, number 2030, Feb.
• Edvin Xhango, 2017, "Fiscal Burden And Business Opportunities," Sociology and Social Work Review, International Society for projects in Education and Research, volume 1, issue 2, pages 46-55, December.
• Buchanan, Bonnie G. & Cao, Cathy Xuying & Liljeblom, Eva & Weihrich, Susan, 2017, "Uncertainty and firm dividend policy—A natural experiment," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 179-197, DOI: 10.1016/j.jcorpfin.2016.11.008.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017, "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 126-148, DOI: 10.1016/j.jcorpfin.2017.03.005.
• Creedy, John & Gemmell, Norman, 2017, "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, volume 156, issue C, pages 82-87, DOI: 10.1016/j.econlet.2017.04.012.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017, "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, volume 41, issue 3, pages 354-366, DOI: 10.1016/j.ecosys.2016.12.004.
• Iwasaki, Ichiro & Kočenda, Evžen, 2017, "Are some owners better than others in Czech privatized firms? Even meta-analysis can’t make us perfectly sure," Economic Systems, Elsevier, volume 41, issue 4, pages 537-568, DOI: 10.1016/j.ecosys.2017.06.001.
• Lai, Tat-kei & Ng, Travis, 2017, "Does dividend tax impede competition for corporate charters?," Journal of Comparative Economics, Elsevier, volume 45, issue 4, pages 751-772, DOI: 10.1016/j.jce.2017.08.001.
• Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017, "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, volume 124, issue 3, pages 441-463, DOI: 10.1016/j.jfineco.2017.04.001.
• Chen, Ming-Chin & Gupta, Sanjay, 2017, "The incentive effects of R&D tax credits: An empirical examination in an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 1, pages 52-68, DOI: 10.1016/j.jcae.2017.01.001.
• Gorry, Aspen & Hassett, Kevin A. & Hubbard, R. Glenn & Mathur, Aparna, 2017, "The response of deferred executive compensation to changes in tax rates," Journal of Public Economics, Elsevier, volume 151, issue C, pages 28-40, DOI: 10.1016/j.jpubeco.2015.08.003.
• Chirinko, Robert S. & Wilson, Daniel J., 2017, "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, volume 155, issue C, pages 147-163, DOI: 10.1016/j.jpubeco.2017.10.001.
• Dumont, Michel, 2017, "Assessing the policy mix of public support to business R&D," Research Policy, Elsevier, volume 46, issue 10, pages 1851-1862, DOI: 10.1016/j.respol.2017.09.001.
• Bodas Freitas, Isabel & Castellacci, Fulvio & Fontana, Roberto & Malerba, Franco & Vezzulli, Andrea, 2017, "Sectors and the additionality effects of R&D tax credits: A cross-country microeconometric analysis," Research Policy, Elsevier, volume 46, issue 1, pages 57-72, DOI: 10.1016/j.respol.2016.10.002.
• Bernal, Raquel & Meléndez, Marcela & Eslava, Marcela & Pinzón, Alvaro, 2017, "Switching from payroll taxes to corporate income taxes: firms’ employment and wages after the 2012 Colombian tax reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123052, Oct.
• Bravo Pérez,† Héctor & Castro Ramírez, Juan Carlos & Gutiérrez Andrade, Miguel Ángel & Omaña Pulido, Elsa Patricia, 2017, "Evaluación de una política de sustitución de energías fósiles para reducir las emisiones de carbono," El Trimestre Económico, Fondo de Cultura Económica, volume 0, issue 333, pages .137-164, enero-mar, DOI: http://dx.doi.org/10.20430/ete.v84i.
• Luca Cappellani & Stefano Prezioso & Stefano Rosignoli, 2017, "Una valutazione territoriale degli effetti macroeconomici del "Piano nazionale Industria 4.0"," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 2, pages 59-91.
• Bruno Ducoudré & Eric Heyer & Alaïs Martin-Baillon & Mathieu Plane, 2017, "Quelle incidence du CICE sur les salaires et l'emploi Une évaluation pour la période 2014-2017 t2 sur données de branches," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2017-25, Oct.
• Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017, "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers, VATT Institute for Economic Research, number 85.
• Kari, Seppo, 2017, "The effects of tax-deductible reserves on investment incentives," Working Papers, VATT Institute for Economic Research, number 93.
• Aaron Flaaen, 2017, "The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms : Evidence from the 2004 Homeland Investment Act," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-055, May, DOI: 10.17016/FEDS.2017.055.
• David B. Cashin & Jamie Lenney & Byron F. Lutz & William B. Peterman, 2017, "Fiscal Policy and Aggregate Demand in the U.S. Before, During and Following the Great Recession," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-061, Jun, DOI: 10.17016/FEDS.2017.061.
• Dongxian Guo & Li Liu & Tim Schmidt-Eisenlohr, 2017, "International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1214, Oct, DOI: 10.17016/IFDP.2017.1214.
• Samvel S. Lazaryan & Mariya A. Chernotalova, 2017, "Taxes Impact on Private Investment," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 71-84, June.
• Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017, "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 10-2017, Apr.
• Sallai, Dorottya, 2017, "The corporate political activity of MNEs under the pressures of institutional duality," Greenwich Papers in Political Economy, University of Greenwich, Greenwich Political Economy Research Centre, number 16152, Jan.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017, "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-03101505.
• Tat-Kei Lai & Travis Ng, 2017, "Does dividend tax impede competition for corporate charters?," Post-Print, HAL, number hal-01744586, Dec, DOI: 10.1016/j.jce.2017.08.001.
• Bruno Ducoudre & Eric Heyer & Alais Martin Baillon & Mathieu Plane, 2017, "Quelle incidence du CICE sur les salaires et l'emploi ? Une évaluation pour la période 2014-2017 t2 sur données de branches," Sciences Po Economics Publications (main), HAL, number hal-03393161, Oct.
• Bruno Ducoudre & Eric Heyer & Alais Martin Baillon & Mathieu Plane, 2017, "Quelle incidence du CICE sur les salaires et l'emploi ? Une évaluation pour la période 2014-2017 t2 sur données de branches," Working Papers, HAL, number hal-03393161, Oct.
• Hennlock, Magnus & Löfgren, Åsa & Wollbrant, Conny, 2017, "Prices versus Standards and Firm Behavior: Evidence from an Artefactual Field Experiment," Working Papers in Economics, University of Gothenburg, Department of Economics, number 687, Jan, revised May 2021.
• Henrekson, Magnus, 2017, "Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s," Working Paper Series, Research Institute of Industrial Economics, number 1164, Apr.
• Gavrilova, Evelina & Zoutman, Floris T. & Hopland, Arnt O., 2017, "How to Use One Instrument to Identify Two Elasticities," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2017/2, Feb.
• Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017, "Taxes and the Location of Targets," Memorandum, Oslo University, Department of Economics, number 02/2017, Feb.
• Iwasaki, Ichiro & Kočenda, Evžen, 2017, "Are some owners better than others in Czech privatized firms? Even meta-analysis can't make us perfectly sure," CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University, number 2017-2, Jun.
• Iwasaki, Ichiro & Mizobata, Satoshi & Muravyev, Alexander A., 2017, "Ownership Dynamics and Firm Performance in an Emerging Economy: A Meta-Analysis of the Russian Literature," RRC Working Paper Series, Russian Research Center, Institute of Economic Research, Hitotsubashi University, number 65, Jan.
• Irem Guceri & Ms. Li Liu, 2017, "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers, International Monetary Fund, number 2017/084, Mar.
• Robert S. Chirinko & Daniel J. Wilson, 2017, "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 3, Aug.
• Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017, "Tax Bunching by Owners of Small Corporations," De Economist, Springer, volume 165, issue 4, pages 411-438, December, DOI: 10.1007/s10645-017-9303-x.
• Edwin Woerdman & Jan Willem Bolderdijk, 2017, "Emissions trading for households? A behavioral law and economics perspective," European Journal of Law and Economics, Springer, volume 44, issue 3, pages 553-578, December, DOI: 10.1007/s10657-015-9516-x.
• Beat Hintermann, 2017, "Market Power in Emission Permit Markets: Theory and Evidence from the EU ETS," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 66, issue 1, pages 89-112, January, DOI: 10.1007/s10640-015-9939-4.
• Johannes Becker & Michael Kriebel, 2017, "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 800-816, September, DOI: 10.1007/s10797-016-9437-9.
• Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017, "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 927-961, December, DOI: 10.1007/s10797-017-9441-8.
• Sergio Galletta & Agustin Redonda, 2017, "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 962-996, December, DOI: 10.1007/s10797-017-9446-3.
• Grant H. Lewis, 2017, "Effects of federal socioeconomic contracting preferences," Small Business Economics, Springer, volume 49, issue 4, pages 763-783, December, DOI: 10.1007/s11187-017-9860-z.
• Ichiro Iwasaki & Satoshi Mizobata & Alexander A. Muravyev, 2017, "Ownership Dynamics and Firm Performance in an Emerging Economy: A Meta-Analysis of the Russian Literature," KIER Working Papers, Kyoto University, Institute of Economic Research, number 955 Classification-JD22, , Jan.
• Mbéa Bell & Sylvain Dessy, 2017, "Market Power and Instrument Choice in Climate Policy," Cahiers de recherche, Centre de recherche sur les risques, les enjeux économiques, et les politiques publiques, number 1704.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017, "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201732.
• Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2017, "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Jeffrey R. Brown & Jiekun Huang, 2017, "All the President’s Friends: Political Access and Firm Value," NBER Working Papers, National Bureau of Economic Research, Inc, number 23356, Apr.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017, "Getting into the Weeds of Tax Invariance," NBER Working Papers, National Bureau of Economic Research, Inc, number 23632, Jul.
• John R. Graham & Mark T. Leary, 2017, "The Evolution of Corporate Cash," NBER Working Papers, National Bureau of Economic Research, Inc, number 23767, Sep.
• Emmanuel Saez & Benjamin Schoefer & David Seim, 2017, "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," NBER Working Papers, National Bureau of Economic Research, Inc, number 23976, Oct.
• Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2017, "Firm-Level Political Risk: Measurement and Effects," NBER Working Papers, National Bureau of Economic Research, Inc, number 24029, Nov.
• Casey B. Mulligan, 2017, "The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses," NBER Working Papers, National Bureau of Economic Research, Inc, number 24037, Nov.
• Simachev, Y. & Kuzyk, M. & Zudin, N., 2017, "The Impact of Public Funding and Tax Incentives on Russian Firms: Additionality Effects Evaluation," Journal of the New Economic Association, New Economic Association, volume 34, issue 2, pages 59-93.
• Miroslav Nedelchev, 2017, "Remuneration Of Executive Directors: Stages Of Development," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 13, issue 2, pages 140-152.
• Saudin Terzić, 2017, "Model for determining subjective and objective factors of tax evasion," Notitia - journal for economic, business and social issues, Notitia Ltd., volume 1, issue 3, pages 49-62, December.
• Corina BULGAC, 2017, "The Evaluation Mechanism Of The Tax Pressure On The Economy In The Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1-2, pages 140-147.
• Florens Flues & Kurt van Dender, 2017, "Permit allocation rules and investment incentives in emissions trading systems," OECD Taxation Working Papers, OECD Publishing, number 33, Nov, DOI: 10.1787/c3acf05e-en.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe & Carlo Menon, 2017, "Tax planning by multinational firms: Firm-level evidence from a cross-country database," OECD Economics Department Working Papers, OECD Publishing, number 1355, Feb, DOI: 10.1787/9ea89b4d-en.
• Zoe Dayan & Winona Rei Bolislis, 2017, "Business registration pillars: Good regulatory practice for ASEAN," OECD Regulatory Policy Working Papers, OECD Publishing, number 9, May, DOI: 10.1787/971154c7-en.
• Ichiro Iwasaki & Evžen Kočenda, 2017, "Are some owners better than others in Czech privatized firms? Even meta-analysis can’t make us perfectly sure," Working Papers, Leibniz Institut für Ost- und Südosteuropaforschung (Leibniz Institute for East and Southeast European Studies), number 367, Jul.
• Jarkko Harju & Seppo Kari, 2017, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, volume 63, issue 1, pages 45-77.
• Simon Bösenberg & Peter H. Egger, 2017, "R&D tax incentives and the emergence and trade of ideas," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 32, issue 89, pages 39-80.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2017, "The effects of special economic zones on employment and investment: a spatial panel modeling perspective," Journal of Economic Geography, Oxford University Press, volume 17, issue 3, pages 571-605.
• Bridget Rosewell, 2017, "Infrastructure, policy, and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue suppl_1, pages 113-123.
• Nagy, László, 2017, "Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow – International comparison within the CEE region," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 22-38.
• Csoma, Róbert, 2017, "The Correlations of Corporate Investments, European Union Grants and Competitiveness," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 39-49.
• Vesal, Mohammad, 2017, "Stimulus Effect of a Value-added Tax Cut: Evidence from the UK Tax Returns Data," MPRA Paper, University Library of Munich, Germany, number 101016, Aug.
• McGee, M Kevin, 2017, "The economic distortions of a border-adjusted corporate cash flow tax," MPRA Paper, University Library of Munich, Germany, number 79275, Apr.
• Mukherjee, Sacchidananda & Rao, R. Kavita, 2017, "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper, University Library of Munich, Germany, number 81236, Sep.
• Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017, "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 311, Feb.
• Bock, Carolin & Watzinger, Martin, 2017, "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 30, Apr.
• Yicheng Wang, 2017, "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 26, pages 19-39, October, DOI: 10.1016/j.red.2017.02.010.
• Rana Hasan & Yi Jiang & Radine Michelle Rafols, 2017, "Place-Based Preferential Preferential Tax Policy and Its Spatial Effects: Evidence from India’s Program on Industrially Backward Districts," ADB Economics Working Paper Series, Asian Development Bank, number 524, Nov.
• Farid Fayazmanesh & Ali Ranjbaraki, 2017, "The Effects of Privatization of Public Utilities on Economic Efficiency and Government Revenue," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 4, issue 2, pages 143-168.
• Adrian Amarita, 2017, "Fiscal Evasion in Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 65, issue 1, pages 3-21, January.
• Bishwanath Goldar & Yashobanta Parida, 2017, "Intangible Capital and Firm Productivity," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, volume 18, issue 2, pages 246-275, September, DOI: 10.1177/1391561417732198.
• Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2017, "Shades of Grey: Business Compliance with Fiscal and Labour Regulations," Discussion Papers, Department of Economics, Simon Fraser University, number dp17-07, Mar.
• Erik O. Kimbrough & Andrew D. McGee & Hitoshi Shigeoka, 2017, "How Do Peers Impact Learning? An Experimental Investigation of Peer-to-Peer Teaching and Ability Tracking," Discussion Papers, Department of Economics, Simon Fraser University, number dp17-08, May.
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017, "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 182-17.
• Andrea Linarello & Andrea Petrella, 2017, "Productivity and Reallocation: Evidence from the Universe of Italian Firms," International Productivity Monitor, Centre for the Study of Living Standards, volume 32, pages 116-136, Spring.
• Juliet U. Elu & Gregory N. Price, 2017, "Is Regional Integration Beneficial for Agricultural Productivity in Sub-Saharan Africa? The Case of CEMAC and WAEMU," Advances in African Economic, Social and Political Development, Springer, in: Diery Seck, "Investment and Competitiveness in Africa", DOI: 10.1007/978-3-319-44787-2_11.
• Manfred Kouty & Patrice Bonaventure Ongono, 2017, "Upgrading in Value Chain: The Case of Sub-Saharan African Countries," Advances in African Economic, Social and Political Development, Springer, in: Diery Seck, "Investment and Competitiveness in Africa", DOI: 10.1007/978-3-319-44787-2_9.
• Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017, "Tax bunching by owners of small corporations," Other publications TiSEM, Tilburg University, School of Economics and Management, number 58e79329-7324-4083-991b-d.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2017, "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," The Review of Economics and Statistics, MIT Press, volume 99, issue 5, pages 926-943, December.
• James Alm & Mir Ahmad Khan, 2017, "Tax Policy Effects on Business Incentives in Pakistan," Working Papers, Tulane University, Department of Economics, number 1705, Jul.
• Giovanna Nicodano & Luca Regis, 2017, "A Trade-off Theory of Ownership and Capital Structure," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 045, Dec.
• Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/254377, Mar.
• Cheriet, F., 2017, "Pratiques managériales frauduleuses en Algérie : diversité, ampleur et perceptions des acteurs," Working Papers MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 201705.
• TIMUŞ, Angela & IORDACHI, Victoria & COCIUG, Victoria, 2017, "Special Tax Regimes In Taxing Small And Micro Business Activities: Theoretical Approaches And Patent Tax Experience," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 21, issue 4, pages 46-64.
• Henrekson Magnus, 2017, "Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s," Nordic Tax Journal, Sciendo, volume 2017, issue 1, pages 26-46, January, DOI: 10.1515/ntaxj-2017-0002.
• Creedy, John & Gemmell, Norman, 2017, "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20292.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017, "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1135.
• Pilar Gracia de Renter�a & Ram�n Barber�n & Jes�s Mur, 2017, "Los determinantes del autosuministro de agua para actividades productivas en un entorno urbano. El caso del municipio de Zaragoza," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2017-02, Feb.
• Pilar Gracia-de-Renter�a & Ram�n Barber�n & Jes�s Mur, 2017, "La demanda de agua urbana para actividades productivas. Una aplicaci�n a la industria espa�ola," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2017-08, Aug.
• Fischer, Marcel & Jensen, Bjarne Astrup, 2017, "The debt tax shield, economic growth and inequality," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 219.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2017, "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 220, revised 2017.
• Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2017, "Under cover: detecting the existence of profit-shifting in China," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2017-26.
• Castillo Murciego, Ángela & López-Laborda, Julio, 2017, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 11, pages 1-47, DOI: 10.5018/economics-ejournal.ja.2017-.
• Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168118.
• Büttner, Thiess & Madzharova, Boryana, 2017, "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168201.
• von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017, "International taxation and M&A prices," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-040.
• Doerrenberg, Philipp & Peichl, Andreas, 2017, "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-045.
• von Hagen, Dominik & Harendt, Christoph, 2017, "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-062.

2016

• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," Economy and Sociology, The Journal Economy and Sociology, issue 2, pages 34-40.
• Juan Carlos Suárez Serrato & Owen Zidar, 2016, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, volume 106, issue 9, pages 2582-2624, September.
• Anca D. Cristea & Daniel X. Nguyen, 2016, "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 170-202, August.
• Barnaby, G.A., 2016, "Theme Overview: Crop Insurance in the 2018/2019 Farm Bill," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 31, issue 3, pages 1-2, September, DOI: 10.22004/ag.econ.245008.
• Barnaby, G.A. & Russell, Levi A., 2016, "Crop Insurance Will Be at the Center of the 2019 Farm Bill Debate," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 31, issue 3, pages 1-11, September, DOI: 10.22004/ag.econ.245009.
• Steve Bond & Kyung Yeon Ham & Giorgia Maffini & Andrea Nobili & Giacomo Ricotti, 2016, "Regulation, tax and capital structure: evidence from administrative data on Italian banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 361, Oct.
• Vimal Ranchhod & Arden Finn, 2016, "Estimating the Short Run Effects of South Africa's Employment Tax Incentive on Youth Employment Probabilities using A Difference-in-Differences Approach," South African Journal of Economics, Economic Society of South Africa, volume 84, issue 2, pages 199-216, June.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, volume 39, issue 11, pages 1792-1811, November.
• Orsini Chiara, 2016, "Ownership and Exit Behavior: Evidence from the Home Health Care Market," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 16, issue 1, pages 289-320, January, DOI: 10.1515/bejeap-2014-0044.
• Overesch Michael, 2016, "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 17, issue 2, pages 129-143, July, DOI: 10.1515/pwp-2016-0014.
• Cyrille Hagneré & François Legendre, 2016, "Une évaluation ex ante des conséquences du Crédit d’impôt pour la compétitivité et l’emploi (CICE)," Revue économique, Presses de Sciences-Po, volume 67, issue 4, pages 697-732.
• Xuefeng Qian & Bifei Tian & W. Robert Reed & Zirou Chen, 2016, "Under Cover: Estimating the Existence of Profit-Shifting by MNCs in China," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 16/36, Dec.
• Eugenio Rojas & Rafael Sánchez & Mauricio G. Villena, 2016, "The unintended consequences of childcare regulation: Evidence from a regression discontinuity design," Journal of Applied Economics, Universidad del CEMA, volume 19, pages 1-40, May.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1413, Mar.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series, CESifo, number 5790.
• Simone Moriconi, 2016, "Taxation, Industry Integration and Production Efficiency," CESifo Working Paper Series, CESifo, number 6001.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016, "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series, CESifo, number 6098.
• Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016, "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series, CESifo, number 6115.
• Matthew Doyle & Corrado Di Maria & Ian A. Lange & Emiliya Lazarova, 2016, "Electoral Incentives and Firm Behavior: Evidence from U.S. Power Plant Pollution Abatement," CESifo Working Paper Series, CESifo, number 6127.
• Cyril Chalendard, 2016, "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series, CESifo, number 6240.
• Marina Riem, 2016, "Corporate investment decisions under political uncertainty," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 221.
• Marina Riem, 2016, "Does political uncertainty influence firm owners‘ business perceptions?," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 226.
• Gloria Naranjo Africano Clara González Sotelo, 2016, "La responsabilidad institucional pública: un análisis para el mejoramiento de la gestión y la gerencia en la administración pública," Revista CIFE, Universidad Santo Tomás.
• María Eugenia Castelao Caruana, 2016, "La formalización de los trabajadores por cuenta propia en Argentina: análisis del programa Monotributo Social y de los factores que condicionan su alcance," Revista Equidad y Desarrollo, Universidad de la Salle, issue 26, pages 13-38, DOI: 10.19052/ed.3636.
• Bilbiie, Florin & Ghironi, Fabio & Melitz, Marc J, 2016, "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11294, May.
• Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016, "Optimal Taxation and R&D Policies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11682, Dec.
• Simone Moriconi, 2016, "Taxation, industry integration and production efficiency," DISCE - Working Papers del Dipartimento di Economia e Finanza, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number def043, Jun.
• Lucas Ronconi & Mercedes Sidders & Benjamin Stanwix, 2016, "The Paradox of Effective Labor Regulation," Working Papers, University of Cape Town, Development Policy Research Unit, number 201605, Dec.
• Langenmayr, Dominika & Lester, Rebecca, 2016, "Taxation and Corporate Risk-Taking," Research Papers, Stanford University, Graduate School of Business, number 3470, Aug.
• He, Guanming, 2016, "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, volume 51, issue 1, pages 57-84, DOI: 10.1016/j.intacc.2016.01.009.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016, "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, volume 29, issue C, pages 1-11, DOI: 10.1016/j.gfj.2015.05.003.
• Ourens, Guzmán, 2016, "Trade and growth with heterogeneous firms revisited," Journal of International Economics, Elsevier, volume 100, issue C, pages 194-202, DOI: 10.1016/j.jinteco.2016.03.006.
• Battiston, Pietro & Gamba, Simona, 2016, "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, volume 46, issue C, pages 78-85, DOI: 10.1016/j.irle.2016.03.001.
• Huynh, Kim P. & Jacho-Chávez, David T. & Kryvtsov, Oleksiy & Shepotylo, Oleksandr & Vakhitov, Volodymyr, 2016, "The evolution of firm-level distributions for Ukrainian manufacturing firms," Journal of Comparative Economics, Elsevier, volume 44, issue 1, pages 148-162, DOI: 10.1016/j.jce.2015.10.004.
• Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016, "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 146-163, DOI: 10.1016/j.jebo.2015.10.006.