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

2016

• Park, Jongsang, 2016, "The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax," Journal of Public Economics, Elsevier, volume 135, issue C, pages 87-104, DOI: 10.1016/j.jpubeco.2016.02.001.
• Kalamov, Zarko Y. & Runkel, Marco, 2016, "On the implications of introducing cross-border loss-offset in the European Union," Journal of Public Economics, Elsevier, volume 144, issue C, pages 78-89, DOI: 10.1016/j.jpubeco.2016.10.007.
• Orsini, Chiara, 2016, "Ownership and exit behavior: evidence from the home health care market," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65292, Jan.
• Dechezlepretre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Reenen, John Van, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66428, Mar.
• Pietro Battiston & Simona Gamba, 2016, "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2016-04, Feb.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016, "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2016-10, Jul.
• Weibo Xing, 2016, "Corporate Investment and Tax Disincentive: Evidence from China," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 11, issue 2, pages 321-350, June.
• Dechezleprêtre, Antoine & Einiö, Elias & Martin, Ralf & Nguyen, Kieu-Trang & Van Reenen, John, 2016, "Do tax incentives for research increase firm innovation? An RD Design for RD," Working Papers, VATT Institute for Economic Research, number 73.
• Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016, "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers, VATT Institute for Economic Research, number 75.
• Kari, Seppo & Ropponen, Olli, 2016, "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers, VATT Institute for Economic Research, number 81.
• Michel Dumont & Chantal Kegels, 2016, "Working Paper 06-16 - Young Firms and Industry Dynamics in Belgium," Working Papers, Federal Planning Bureau, Belgium, number 201606, Jun.
• Lyudmila Anisimova, 2016, "The Review Of Regulatory Documents On Taxation Issues In November-December 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 58-67, January.
• A. Abramov & A., 2016, "The Russian Stock Market In 2015: Returns, Liquidity And The Drivers Of Change," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 17-27, February.
• Lyudmila Anisimova, 2016, "The Review Of Russian Regulatory Documents On Taxation Issues In December 2015 -January 2016," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 98-108, February.
• Lyudmila Anisimova, 2016, "The Review Of Regulatory Documents On Taxation Issues In January–February 2016," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 96-104, March.
• Radygin Alexandr & Abramov Alexander & Chernova M., 2016, "Russian Institutional Investors And Privatization Policy," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 41-49, December.
• Gordeev Dmitry, 2016, "The raise of excise tax rates will hamper The Tax maneuver," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 46-49, September.
• Lyudmila Anisimova, 2016, "Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 1, pages 62-71, Январь.
• Lyudmila Anisimova, 2016, "Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2015 Г. - Январь 2016 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 2, pages 104-115, Февраль.
• Lyudmila Anisimova, 2016, "Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2016 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 104-113, март.
• Gordeev Dmitry, 2016, "Повышение Акцизов Блокирует Налоговый Маневр," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 49-53, September.
• Egebark, Johan, 2016, "Effects of taxes on youth self-employment and income," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2016:4, Mar.
• Egebark, Johan, 2016, "Effects of Taxes on Youth Self-Employment and Income," Working Paper Series, Research Institute of Industrial Economics, number 1117, Mar.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016, "Optimal Taxation and R&D Policies," Working Papers, Human Capital and Economic Opportunity Working Group, number 2016-031.
• Mr. Shafik Hebous & Tom Zimmermann, 2016, "Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement," IMF Working Papers, International Monetary Fund, number 2016/060, Mar.
• K.V. Ramaswamy, 2016, "Size dependent tax incentives, threshold effects and horizontal subcontracting in Indian manufacturing: Evidence from factory and firm-level panel data sets," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-007, Feb.
• Artur Swistak, 2016, "Tax penalties in SME tax compliance," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 1, pages 129-147.
• Strupler Leiser, Mirjam & Wolter, Stefan C., 2016, "Empirical Evidence on the Effectiveness of Social Public Procurement Policy: The Case of the Swiss Apprenticeship Training System," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9646, Jan.
• Bruhn, Miriam, 2016, "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9995, Jun.
• Pierre Koning, 2016, "Privatizing sick pay: Does it work?," IZA World of Labor, Institute of Labor Economics (IZA), pages 324-324, December.
• Gerasimos T. Soldatos & Erotokritos Varelas, 2016, "Loan as a Durable Good and Bank Indirect-Tax Incidence," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, volume 7, issue 1, pages 33-38, January, DOI: 10.5430/ijfr.v7n1p33.
• Jarkko Harju & Tuomas Matikka, 2016, "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 4, pages 640-669, August, DOI: 10.1007/s10797-016-9393-4.
• Wilhelm Althammer & Erik Hille, 2016, "Measuring climate policy stringency: a shadow price approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 4, pages 607-639, August, DOI: 10.1007/s10797-016-9405-4.
• Kazunobu Hayakawa & Toshiyuki Matsuura & Kazuyuki Motohashi, 2016, "How Does FDI Affect Productivity at Home?: Evidence from a Plant-Level Analysis," Journal of Industry, Competition and Trade, Springer, volume 16, issue 4, pages 403-422, December, DOI: 10.1007/s10842-016-0220-5.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016, "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 10, issue 3, pages 129-137, October, DOI: 10.3929/ethz-a-005427569.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016, "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 16-416, Nov, DOI: 10.3929/ethz-a-010746460.
• Sanjaya Acharya & Shamshimukhamed Nuriev, 2016, "Role of Public Investment in Growth and Poverty Reduction in Transition Economies," Journal of Reviews on Global Economics, Lifescience Global, volume 5, pages 310-326.
• Pilar Campoy-Muñoz & Manuel Alejandro Cardenete & María del Carmen Delgado & Geoffrey J.D. Hewings, 2016, "Effects of a reduction in employers’ Social Security contributions: Evidence from Spain," Working Papers, Universidad Loyola Andalucía, Department of Economics, number 2016-001, Jan.
• Antoine Dechezlepretre & Elias Einio & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016, "Do tax incentives for research increase firm innovation? An RD design for R&D," GRI Working Papers, Grantham Research Institute on Climate Change and the Environment, number 230, Mar.
• Sergio Galletta & Agustin Redonda, 2016, "Corporate Flat Tax Reforms and Businesses' Location Choices. Evidence from Switzerland," IdEP Economic Papers, USI Università della Svizzera italiana, number 1602, Jan.
• Soldatos Gerasimos T., 2016, "The Laffer Curve, Efficiency, and Tax Policy: A Note," Review of Economics, De Gruyter, volume 67, issue 3, pages 255-262, December, DOI: 10.1515/roe-2016-0006.
• Hentze Tobias, 2016, "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 65, issue 1, pages 001-021, May, DOI: 10.1515/zfwp-2016-0006.
• Tobias Lindhe & Jan Södersten, 2016, "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 2, pages 158-174, June, DOI: 10.1628/001522108X14617591044613.
• Pálma Mosberger, 2016, "Accounting versus real production responses among firms to tax incentives: bunching evidence from Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2016/3.
• Matthew Doyle & Corrado Di Maria & Ian Lange & Emiliya Lazarova, 2016, "Electoral Incentives and Firm Behavior: Evidence from U.S. Power Plant Pollution Abatement," Working Papers, Colorado School of Mines, Division of Economics and Business, number 2016-09, Oct.
• Eric Zwick & James Mahon, 2016, "Tax Policy and Heterogeneous Investment Behavior," NBER Working Papers, National Bureau of Economic Research, Inc, number 21876, Jan.
• Andrea Park Chung & Martin Gaynor & Seth Richards-Shubik, 2016, "Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry," NBER Working Papers, National Bureau of Economic Research, Inc, number 22037, Feb.
• Kyle Wilson, 2016, "Does Public Competition Crowd Out Private Investment? Evidence from Municipal Provision of Internet Access," Working Papers, NET Institute, number 16-16, Oct.
• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 34-40.
• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 34-40.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, volume 12, issue 1, pages 1-94, March, DOI: 10.1561/0300000060.
• Rao, R. Kavita & Tandon, Suranjali & Mukherjee, Sacchidananda, 2016, "Corporate Tax: A brief assessment of some exemptions," Working Papers, National Institute of Public Finance and Policy, number 16/165, Mar.
• Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016, "Financial Transaction Taxes in the European Union," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 1, pages 217-240, March, DOI: 10.17310/ntj.2016.1.07.
• Harry Grubert & Rosanne Altshuler, 2016, "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 3, pages 643-676, September, DOI: 10.17310/ntj.2016.3.06.
• Alina Pu?an & Andreea Elena Dreghiciu, 2016, "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 606-610, July.
• Adam A. Ambroziak, 2016, "Income Tax Exemption As A Regional State Aid In Special Economic Zones And Its Impact Upon Development Of Polish Districts," Oeconomia Copernicana, Institute of Economic Research, volume 7, issue 2, pages 245-267, June, DOI: 10.12775/OeC.2016.015.
• Ingrid Majerova, 2016, "The Impact Of Some Variables On The Vat Gap In The Member States Of The European Union Company*," Oeconomia Copernicana, Institute of Economic Research, volume 7, issue 3, pages 339-355, September, DOI: 10.12775/OeC.2016.020.
• Vdovychenko, Artem & Zubrytskyi, Artur, 2016, "Effects of fiscal consolidation on exports in Ukraine," MPRA Paper, University Library of Munich, Germany, number 70722, Jan, revised Feb 2016.
• Pandey, Ashish, 2016, "The Indian banking system: A ticking time bomb," MPRA Paper, University Library of Munich, Germany, number 71792, May.
• Tomáš Kouba, 2016, "The crime and the rationality in the area of tax evasions and tax arrears
  [Zločin a racionalita v oblasti daňových úniků a daňových nedoplatků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 1, pages 83-97, DOI: 10.18267/j.cfuc.469.
• Petr Svoboda, 2016, "Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 1, pages 65-75, DOI: 10.18267/j.efaj.153.
• Vratislav Izák, 2016, "Podnikový sektor - vybrané aspekty empirické analýzy zemí Evropské unie
  [Corporate Sector-Selected Aspects of Empirical Analysis of the EU Member States]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 2, pages 161-175, DOI: 10.18267/j.polek.1061.
• Athiphat Muthitacharoen, 2016, "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 21, Mar.
• Peter M Scott & James T Walker, 2016, "The Impact of Stop-Go Demand Management Policy on Britain's Consumer Durables Industries, 1952-1965," International Business History Discussion Papers, Henley Business School, University of Reading, number ibh-dp2016-02, Nov.
• Yicheng Wang, 2016, "Online Appendix to "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications"," Online Appendices, Review of Economic Dynamics, number 16-19.
• Yicheng Wang, 2016, "Code and data files for "Debt-Market Friction, Firm-specific Knowledge Capital Accumulation and Macroeconomic Implications"," Computer Codes, Review of Economic Dynamics, number 16-19, revised .
• Nancy Stokey, 2016, "Wait-and See: Investment Options under Policy Uncertainty," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 21, pages 246-265, July, DOI: 10.1016/j.red.2015.06.001.
• Harry Grubert & Rosanne Altshuler, 2016, "Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," Departmental Working Papers, Rutgers University, Department of Economics, number 201606, Jun.
• Thomas R. Sadler, 2016, "Institutional Pressures and Organizational Characteristics: The Case of Polluting Emissions and the Toxics Release Inventory," Journal of Interdisciplinary Economics, , volume 28, issue 1, pages 1-23, January.
• Пинская М.Р. & Колесник Г.В., 2016, "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот: Фискальные Последствия," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), volume 52, issue 3, pages 22-35, июль.
• Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2016, "Dual Corporate Tax Evasion," Discussion Papers, Department of Economics, Simon Fraser University, number dp16-12, Oct.
• Anna Leszczyłowska, 2016, "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
• James Uguccioni, 2016, "Estimating Total Factor Productivity Growth: Canadian Freight Railways, 1986 to 2009," International Productivity Monitor, Centre for the Study of Living Standards, volume 30, pages 77-97, Spring.
• James Uguccioni, 2016, "Firm-level Total Factor Productivity Growth: Canadian Freight Railways, 1986 to 2009," CSLS Research Reports, Centre for the Study of Living Standards, number 2016-08, Jun.
• Hiroyasu Inoue, 2016, "Analyses of aggregate fluctuations of firm production network based on the self-organized criticality model," Evolutionary and Institutional Economics Review, Springer, volume 13, issue 2, pages 383-396, December, DOI: 10.1007/s40844-016-0052-3.
• Michael Cichello & Douglas Lamdin, 2016, "The location of initial public offering headquarters: An empirical examination," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 40, issue 1, pages 1-18, January, DOI: 10.1007/s12197-014-9283-5.
• Bernard Gauthier & Jonathan Goyette, 2016, "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 46, issue 1, pages 57-79, January, DOI: 10.1007/s00355-015-0903-6.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016, "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy, number 2016/40, Jul.
• Eugenio Rojas & Rafael Sánchez & Mauricio G. Villena, 2016, "The Unintended Consequences of Childcare Regulation: Evidence from a Regression Discontinuity Design," Journal of Applied Economics, Taylor & Francis Journals, volume 19, issue 1, pages 1-39, May, DOI: 10.1016/S1514-0326(16)30001-0.
• Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016, "Financial Transaction Taxes in the European Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 62, Feb.
• Okullo, Samuel & Reynes, F. & Hofkes, M., 2016, "Biofuel Mandating and the Green Paradox," Discussion Paper, Tilburg University, Center for Economic Research, number 2016-024.
• James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016, "Corruption and Firm Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1624, Dec.
• Beat Hintermann, 2016, "Pass-Through of CO2 Emission Costs to Hourly Electricity Prices in Germany," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, volume 3, issue 4, pages 857-891, DOI: 10.1086/688486.
• Matthew Doyle & Corrado Di Maria & Ian Lange & Emiliya Lazarova, 2016, "Electoral incentives and firm behavior: Evidence from U.S. power plant pollution abatement," University of East Anglia School of Economics Working Paper Series, School of Economics, University of East Anglia, Norwich, UK., number 2016-11, Sep.
• Jin Cheng & Meixing Dai & Frédéric Dufourt, 2016, "Banking Crisis, Moral Hazard and Fiscal Policy Responses," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2016-06.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016, "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2016-36.
• Bruhn,Miriam, 2016, "Can wage subsidies boost employment in the wake of an economic crisis ? evidence from Mexico," Policy Research Working Paper Series, The World Bank, number 7607, Mar.
• Pilar Gracia de Renter�a & Ram�n Barber�n & Jes�s Mur, 2016, "La demanda de agua urbana para actividades productivas. Un an�lisis con microdatos," Documentos de Trabajo, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza, number dt2016-05, May.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016, "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 210.
• Buchanan, Bonnie & Cao, Xuying (Cathy) & Liljeblom, Eva & Weihrich, Susan, 2016, "Uncertainty and firm dividend policy – a natural experiment," Bank of Finland Research Discussion Papers, Bank of Finland, number 11/2016.
• Christl, Michael & Köppl-Turyna, Monika & Lorenz, Hanno, 2016, "Investitionen: Warum wir sie brauchen und wie wir sie kriegen
  [Blessed is he who expects nothing? The role of expectations for investment]," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 145294.
• Castillo Murciego, Ángela & López Laborda, Julio, 2016, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2016-28.
• Campoy-Muñoz, Pilar & Cardenete Flores, Manuel Alejandro & Delgado, M. Carmen & Hewings, Geoffrey, 2016, "Effects of a reduction in employers' social security contributions: Evidence from Spain," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2016-32.
• Beznoska, Martin & Hentze, Tobias, 2016, "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 10/2016.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016, "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145588.
• Holzmann, Carolin Maria, 2016, "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145929.
• Gründler, Klaus & Sauerhammer, Sarah, 2016, "Do expectations matter? Reassessing the effect of government spending on key macroeconomic variables in Germany," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 134.

2015

• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 88-124, May.
• Wallace E. Oates & Robert M. Schwab, 2015, "The Window Tax: A Case Study in Excess Burden," Journal of Economic Perspectives, American Economic Association, volume 29, issue 1, pages 163-180, Winter.
• Almunia, Miguel & Lopez-Rodriguez, David, , "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers, University of Warwick - Department of Economics, number 270213, DOI: 10.22004/ag.econ.270213.
• Benedek Nobilis & András Svraka, 2015, "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 87-105, December.
• Leandro D�Aurizio & Domenico Depalo & Sandro Momigliano & Emilio Vadal�, 2015, "Trade debts of Italian general government: an unsolved problem," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 295, Oct.
• Vincent Vicard, 2015, "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers, Banque de France, number 555.
• Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, volume 16, issue 4, pages 408-421, November.
• Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015, "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, volume 16, issue 4, pages 408-421, December, DOI: 10.1111/geer.12058.
• Nicoleta, MIHAILA, 2015, "IMPLICATIONS OF TAXATION IN THE EVOLUTION OF SMEs SECTOR IN ROMANIA. COMPARATIVE ASPECTS TO EUROPEAN UNION," Management Strategies Journal, Constantin Brancoveanu University, volume 30, issue 4, pages 16-22.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015, "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers, Oxford University Centre for Business Taxation, number 1502.
• Juan Carlos Suárez Serrato & Owen Zidar, 2015, "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers, Oxford University Centre for Business Taxation, number 1502.
• Li Liu & Ben Lockwood, 2015, "VAT notches," Working Papers, Oxford University Centre for Business Taxation, number 1506.
• Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015, "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers, Oxford University Centre for Business Taxation, number 1516.
• Eric Orhn, 2015, "The corporate investment response to the domestic production activities deduction," Working Papers, Oxford University Centre for Business Taxation, number 1526.
• Zarko Kalamov & Marco Runkel, 2015, "On the Implications of Introducing Cross-Border Loss-Offset in the European Union," CESifo Working Paper Series, CESifo, number 5436.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015, "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series, CESifo, number 5450.
• Jarkko Harju & Seppo Kari, 2015, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5606.
• Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015, "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series, CESifo, number 5654.
• Michael P. Devereux & John Vella, 2015, "Are We Heading towards a Corporate Tax System Fit for the 21st Century?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 03-07, January.
• Dhammika Dharmapala, 2015, "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 08-14, January.
• Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015, "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 15-21, January.
• Bodo Knoll & Nadine Riedel, 2015, "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 22-26, January.
• Valeria Merlo & Georg Wamser, 2015, "Debt Shifting and Thin-capitalization Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 27-31, January.
• John D. Wilson, 2015, "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 32-39, January.
• Andreas Haufler & Dominika Langenmayr, 2015, "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 57-62, August.
• Maria Margarida Serra Marques Martins de Moura Saraiva & Flamino José Leal Viola, 2015, "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2015_13.
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• Ana-Maria GEAMÃNU & Mihaela DUMITRANA, 2015, "Five Regional Perspectives Of Constructing An Offshore Corporate Structure," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 251-262, April.
• Ana-Maria GEAMÃNU, 2015, "Caribbean Offshore Corporate Structures Under A Swot Analysis," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 263-274, April.
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• Brülhart, Marius & Simpson, Helen, 2015, "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10578, May.
• Lockwood, Ben & Liu, Li, 2015, "VAT Notches," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10606, May.
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• Karsten Neuhoff & William Acworth & Roland Ismer & Oliver Sartor & Lars Zetterberg, 2015, "Leakage Protection for Carbon-Intensive Materials Post-2020," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 5, issue 28/29, pages 397-404.
• Karsten Neuhoff & William Acworth & Roland Ismer & Oliver Sartor & Lars Zetterberg, 2015, "Maßnahmen zum Schutz vor Carbon Leakage für CO₂-intensive Materialien im Zeitraum nach 2020," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 29/30, pages 679-688.
• Nadja Dwenger & Frank M. Fossen & Martin Simmler, 2015, "Bankkredite wichtig für Unternehmensinvestitionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 40, pages 899-903.
• Nadja Dwenger & Frank M. Fossen & Martin Simmler, 2015, "From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1510.
• Jean-Edouard Colliard & Peter Hoffmann, 2015, "The impact of financial transaction taxes: new evidence," Research Bulletin, European Central Bank, volume 22, pages 17-20.
• Putniņš, Tālis J. & Sauka, Arnis, 2015, "Measuring the shadow economy using company managers," Journal of Comparative Economics, Elsevier, volume 43, issue 2, pages 471-490, DOI: 10.1016/j.jce.2014.04.001.
• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015, "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, volume 43, issue C, pages 27-44, DOI: 10.1016/j.jhealeco.2015.06.003.
• Hussain, Syed Muhammad, 2015, "The contractionary effects of tax shocks on productivity: An empirical and theoretical analysis," Journal of Macroeconomics, Elsevier, volume 43, issue C, pages 93-107, DOI: 10.1016/j.jmacro.2014.09.006.
• Sharma, Chandan & Mitra, Arup, 2015, "Corruption, governance and firm performance: Evidence from Indian enterprises," Journal of Policy Modeling, Elsevier, volume 37, issue 5, pages 835-851, DOI: 10.1016/j.jpolmod.2015.05.001.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015, "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, volume 125, issue C, pages 1-15, DOI: 10.1016/j.jpubeco.2015.03.006.
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• bruno Ducoudré & Eric Heyer & Mathieu Plane, 2015, "Que nous apprennent les données macro-sectorielles sur les premiers effets du CICE ? Evaluation opur la période 2014-2015 T2," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2015-29, Dec.
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• Lyudmila Anisimova, 2015, "A Review Of Taxation Regulatory Documents Adopted In The Period Of November-December 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 51-54, January.
• Lyudmila Anisimova, 2015, "A Review Of Taxation Regulatory Documents Adopted In December 2014 - January 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 60-64, February.
• Lyudmila Anisimova, 2015, "An Overview Of Normative Documents On Taxation Issues For January-February 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 40-47, March.
• Lyudmila Anisimova, 2015, "A Review Of The Taxation Regulatory Documents Adopted In February-March 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 58-61, April.
• Lyudmila Anisimova, 2015, "A Review Of Taxation Regulatory Documents Adopted In March-April 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 50-54, May.
• Lyudmila Anisimova, 2015, "The Review Of Regulatory Documents On Taxation Issues In April-May 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 38-45, June.
• Lyudmila Anisimova, 2015, "An Overview Of Russian Normative Documents On Taxation Issues For May-June 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 48-53, July.