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

2015

• Lyudmila Anisimova, 2015, "The Review Of Regulatory Docements On Taxation Issues In June-July 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 8, pages 71-77, August.
• Lyudmila Anisimova, 2015, "A Review Of The Russian Taxation Regulatory Documents Adopted In July-August 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 43-48, September.
• Lyudmila Anisimova, 2015, "The Review Of Regulatory Documents On Taxation Issues In August-September 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 57-60, October.
• Lyudmila Anisimova, 2015, "The review of russian regulatory documents on taxation issues in September–October 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 77-82, November.
• Lyudmila Anisimova, 2015, "The Review Of Regulatory Documents On Taxation Issues In October-November 2015," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 88-97, December.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов Во Вопросам Налогообложения За Ноябрь-Декабрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 1, pages 52-55, Январь.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2014 Г. - Январь 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 2, pages 65-69, Февраль.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 42-49, Март.
• Elena Astafeva, 2015, "Факторы Роста Добавленной Стоимости Промышленного Сектора В 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 58-61, Март.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Февраль-Март 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 4, pages 59-63, Апрель.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Март-Апрель 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 5, pages 52-57, Май.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 42-49, Июнь.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Май͵Июнь 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 50-55, Июль.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 8, pages 74-80, Август.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Июль-Август 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 46-51, Сентябрь.
• Elena Astafeva, 2015, "Факторы Экономического Роста В 2014 Г. - 1-М Полугодии 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 21-23, Сентябрь.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Вопросам Налогообложения За Август–Сентябрь 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 10, pages 58-61, Октябрь.
• Lyudmila Anisimova, 2015, "Обзор Нормативных Документов По Налогообложению За Сентябрь–Октябрь 2015 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 84-89, Ноябрь.
• Lyudmila Anisimova, 2015, "Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения Заоктябрь-Ноябрь 2015 Г.," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 91-101, Декабрь.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon, number 1534.
• Micha³ Bernardelli, 2015, "The Economic Situation In Poland Through The Prism Of The Situation In The Enterprises On The Basis Of The Business Tendency Survey," GUT FME Conference Publications, Faculty of Management and Economics, Gdansk University of Technology, chapter 10, in: Blazej Prusak, "ENTERPRISES IN UNSTABLE ECONOMY".
• Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015, "Replacing churches and mason lodges? Tax exemptions and rural development," Post-Print, HAL, number halshs-01155633, May, DOI: 10.1016/j.jpubeco.2015.03.006.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print, HAL, number halshs-01156460, May, DOI: 10.1257/pol.20120137.
• Nelly Exbrayat & Benny Geys, 2016, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print, HAL, number halshs-01196621.
• Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015, "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Post-Print, HAL, number halshs-01213319, DOI: 10.1016/j.jhealeco.2015.06.003.
• Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015, "Replacing churches and mason lodges? Tax exemptions and rural development," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01155633, May, DOI: 10.1016/j.jpubeco.2015.03.006.
• Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015, "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01156460, May, DOI: 10.1257/pol.20120137.
• Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015, "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01213319, DOI: 10.1016/j.jhealeco.2015.06.003.
• Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, HAL, number halshs-01242190.
• Henrekson, Magnus & Sanandaji, Tino, 2015, "Owner-Level Taxes and Business Activity," Working Paper Series, Research Institute of Industrial Economics, number 1086, Oct, revised 19 Feb 2016.
• Carlos Contreras & Mónica Contreras, 2015, "Estimación de la recaudación del Impuesto sobre Transacciones Financieras: el caso español," Hacienda Pública Española / Review of Public Economics, IEF, volume 213, issue 2, pages 109-143, June.
• Amagoia Sagasta & José M. Usategui, 2015, "Purchase and rental subsidies in durable-oligopolies," Hacienda Pública Española / Review of Public Economics, IEF, volume 213, issue 2, pages 11-40, June.
• Giovanna Nicodano & Luca Regis, 2015, "Ownership, Taxes and Default," Working Papers, IMT School for Advanced Studies Lucca, number 7/2015, Jul, revised Jul 2015.
• Traian-Ovidiu Calota, 2015, "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Tanase Alin-Eliodor, 2015, "Financial instruments used against foreign-exchange risk," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Traian-Ovidiu Calotă, 2015, "Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Opinions regarding the freedom and compliance in accounting - taxation – management relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Tanase Alin Eliodor, 2015, "Methods for preparing forecast financial statements," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Traian-Ovidiu Calotă, 2015, "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 6.
• Robu Sorin-Adrian, 2015, "Standpoints regarding fiscal security for competitive business," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 9.
• Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015, "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, volume 2.
• Maximilian J. Blömer & Mathias Dolls & Clemens Fuest & Max Löffler & Andreas Peichl, 2015, "German Public Finances through the Financial Crisis," Fiscal Studies, Institute for Fiscal Studies, volume 36, issue , pages 453-474, December.
• Doerrenberg, Philipp & Schmitz, Jan, 2015, "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9013, Apr.
• Brown, J. David & Earle, John S., 2015, "Finance and Growth at the Firm Level: Evidence from SBA Loans," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9267, Aug.
• Valeri, Marc, 2015, "State-business relations in the smaller gulf monarchies -- the role of business actors in the decision-making process," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 524, Mar.
• Lisa Evers & Helen Miller & Christoph Spengel, 2015, "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 502-530, June, DOI: 10.1007/s10797-014-9328-x.
• Morten Henningsen & Torbjørn Hægeland & Jarle Møen, 2015, "Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions," The Journal of Technology Transfer, Springer, volume 40, issue 2, pages 227-251, April, DOI: 10.1007/s10961-014-9337-z.
• Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015, "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 15-390, Jul, DOI: 10.3929/ethz-a-010483173.
• Vimal Ranchhod & Arden Finn, 2015, "Estimating the Effects of South Africa's Youth Employment Tax Incentive – An Update," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 152.
• Yong-Ching Chiou & Yao-Chih Hsieh & Wenyi Lin, 2015, "Fiscal Reform and the Tax Burden of State-Owned Enterprise in China," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 3, issue 1, pages 35-50, February.
• Orkhan Nadirov & Khatai Aliyev, 2015, "Informality, Tax Evasion and the Quality of Business Environment: Evidence from South Caucasian Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 2, pages 114-127, DOI: 10.11118/ejobsat.v1i2.17.
• Seppo Kari & Jussi Laitila, 2015, "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 2, pages 153-177, June, DOI: 10.1628/001522108X142951441925.
• Peter Heindl, 2015, "Measuring Fuel Poverty: General Considerations and Application to German Household Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 2, pages 178-215, June, DOI: 10.1628/001522108X14285723527593.
• Alessandro Santoro, 2015, "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 308, Sep, revised Sep 2015.
• Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2015, "The effects of special economic zones on employment and investment: spatial panel modelling perspective," NBP Working Papers, Narodowy Bank Polski, number 208.
• Bryan Hong & Lorenz Kueng & Mu-Jeung Yang, 2015, "Estimating Management Practice Complementarity between Decentralization and Performance Pay," NBER Working Papers, National Bureau of Economic Research, Inc, number 20845, Jan.
• Danny Yagan, 2015, "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers, National Bureau of Economic Research, Inc, number 21003, Mar.
• Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2015, "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 21516, Sep.
• Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2015, "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," NBER Working Papers, National Bureau of Economic Research, Inc, number 21834, Dec.
• Q. Lafféter & M. Pak, 2015, "Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-08.
• M. Poulhès, 2015, "Are Enterprise Zones Benefits Capitalized into Commercial Property Values? The French case," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-13.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 4, pages 1047-1072, December, DOI: 10.17310/ntj.2015.4.07.
• Johanna Arlinghaus, 2015, "Impacts of Carbon Prices on Indicators of Competitiveness: A Review of Empirical Findings," OECD Environment Working Papers, OECD Publishing, number 87, Mar, DOI: 10.1787/5js37p21grzq-en.
• Lazar Sebastian, 2015, "Tax Payments Determinants In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 749-756, July.
• Elena Doina Dascãlu & Laura Nasta, 2015, "Efficiency of Tax Claims Collection through Foreclosure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 410-416, May.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2015, "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 4, pages 253-271, January.
• Anna Leszczylowska, 2015, "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 1, pages 14-27, April.
• Adam A. Ambroziak, 2015, "Income tax exemption as a regional state aid in special economic zones and its impact upon development of Polish districts," Working Papers, Institute of Economic Research, number 38/2015, Apr, revised Apr 2015.
• Ingrid Majerová, 2015, "The impact of selected variables on the VAT gap in the Member States of the European Union," Working Papers, Institute of Economic Research, number 76/2015, Apr, revised Apr 2015.
• Cizkowicz, Piotr & Cizkowicz-Pekala, Magda & Pekala, Piotr & Rzonca, Andrzej, 2015, "The Effects of Polish Special Economic Zones on Employment and Investment: Spatial Panel Modelling Perspective," MPRA Paper, University Library of Munich, Germany, number 63176, Mar.
• Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015, "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper, University Library of Munich, Germany, number 67588.
• Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015, "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper, University Library of Munich, Germany, number 68220.
• Pinskaya, Milyausha & Kolesnik, Georgiy, 2015, "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот. Фискальные Последствия
  [The differentiation of the authority in tax incentives among the federal," MPRA Paper, University Library of Munich, Germany, number 75805, Jun.
• Tazhitdinova, Alisa, 2015, "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper, University Library of Munich, Germany, number 81611, revised 2017.
• Anna Leszczyłowska, 2015, "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 19-31, DOI: 10.18267/j.efaj.147.
• Nancy Stokey, 2015, "Code and data files for "Wait-and See: Investment Options under Policy Uncertainty"," Computer Codes, Review of Economic Dynamics, number 14-113, revised .
• Stefanie Stantcheva, 2015, "Optimal Taxation and R&D Policies," 2015 Meeting Papers, Society for Economic Dynamics, number 1533.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2015-1, Oct.
• Raluca Andreea MIHALACHE, 2015, "Taxation of Income from Investments," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 63, issue 1, pages 72-77, January.
• Raluca Andreea MIHALACHE, 2015, "Collecting the tax on Income from Investments and Income Statement," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 63, issue 6, pages 104-108, June.
• Greffion, Jérôme & Breda, Thomas, 2015, "Façonner la prescription, influencer les médecins," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 17.
• Antonio Acconcia & Claudia Cantabene, 2015, "Liquidity and Firm Response to Fiscal Stimulus," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 392, Feb, revised 16 Feb 2016.
• Mihaela Daciana Nanu, 2015, "The impact of internal audit on the financial risk management of SMEs in Romania in the context of fiscal harmonization," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003485, May.
• Jan Thomas Martini, 2015, "The optimal focus of transfer prices: pre-tax profitability versus tax minimization," Review of Accounting Studies, Springer, volume 20, issue 2, pages 866-898, June, DOI: 10.1007/s11142-015-9321-3.
• Franz W. Wagner, 2015, "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 522-548, December, DOI: 10.1007/BF03373030.
• Oguz Atuk & Mustafa Utku Ozmen, 2015, "Firm Strategy, Consumer Behavior and Taxation in Turkish Tobacco Market," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1518.
• James Alm & Mir Ahmad Khan, 2015, "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers, Tulane University, Department of Economics, number 1513, Aug.
• Johannes Becker & Ronald B. Davies, 2015, "Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information," Working Papers, School of Economics, University College Dublin, number 201519, Sep.
• Johannes Becker & Ronald B. Davies, 2015, "Negotiated Transfer Prices," Working Papers, School of Economics, University College Dublin, number 201527, Nov.
• MIHĂILĂ, Nicoleta, 2015, "Evolution Of Taxation At Microeconomic Level In The Period 2003-2014," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 19, issue 4, pages 47-64.
• ISACHI, Silvia Elena, 2015, "Importance Of Smes In The Economic Development Of Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 2, issue 1, pages 191-198.
• MIHĂILĂ, Nicoleta, 2015, "The Role Of Entrepreneurship In Economic Growth. Comparative Aspects Romania Versus European Union," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 2, issue 1, pages 232-239.
• Kari Seppo, 2015, "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, volume 2015, issue 1, pages 1-16, September, DOI: 10.1515/ntaxj-2015-0001.
• John S. Earle & Scott Gehlbach, 2015, "The Productivity Consequences of Political Turnover: Firm‐Level Evidence from Ukraine's Orange Revolution," American Journal of Political Science, John Wiley & Sons, volume 59, issue 3, pages 708-723, July, DOI: 10.1111/ajps.12170.
• Almunia, Miguel & Lopez-Rodriguez, David, 2015, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1070.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015, "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 199.
• Dwenger, Nadja & Fossen, Frank M. & Simmler, Martin, 2015, "From financial to real economic crisis: Evidence from individual firm-bank relationships in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/28.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015, "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/30.
• Zeddies, Götz, 2015, "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 2/2015.
• aus dem Moore, Nils, 2015, "Corporate Taxation and Investment Evidence from the Belgian ACE Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112888.
• Dreßler, Daniel & Scheuering, Uwe, 2015, "Empirical evaluation of interest barrier effects," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-046 [rev.].
• Doerrenberg, Philipp & Schmitz, Jan, 2015, "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-028.
• Blömer, Maximilian & Dolls, Mathias & Fuest, Clemens & Löffler, Max & Peichl, Andreas, 2015, "German public finances through the financial crisis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-041.

2014

• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, New Economic School (NES), number w0201, Sep.
• Guziejewska, Beata & Grabowski, Wojciech & Bryndziak, Szymon, 2014, "Tax competition strategies in corporate income tax - the case of EU countries," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), volume 10, issue 4, pages 1-19, DOI: 10.22004/ag.econ.246119.
• Liberini, Federica, , "Corporate Taxes and the Growth of the Firm," Economic Research Papers, University of Warwick - Department of Economics, number 270243, DOI: 10.22004/ag.econ.270243.
• James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014, "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1422, May.
• Daniela Federici & Valentino Parisi, 2014, "Corporate Taxation and Exports: Evidence from Italian Firm-Level Data," Review of Economics & Finance, Better Advances Press, Canada, volume 4, pages 23-38, May.
• Miguel Almunia & David López-Rodríguez, 2014, "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers, Banco de España, number 1419, Jul.
• Viloria De la Hoz, Joaquín, 2014, "Economía regional y empresarios urbanos," Chapters, Banco de la Republica de Colombia, chapter 1, "Empresarios del Caribe colombiano: historia económica y empresarial el Magdalena Grande y del Bajo Magdalena, 1870-1930", DOI: 10.32468/Ebook.664-294-1.
• Viloria De la Hoz, Joaquín, 2014, "Economías agrícolas de exportación," Chapters, Banco de la Republica de Colombia, chapter 2, "Empresarios del Caribe colombiano: historia económica y empresarial el Magdalena Grande y del Bajo Magdalena, 1870-1930", DOI: 10.32468/Ebook.664-294-1.
• Richard Kneller & Florian Misch, 2014, "The Effects Of Public Spending Composition On Firm Productivity," Economic Inquiry, Western Economic Association International, volume 52, issue 4, pages 1525-1542, October.
• Johannes Becker & Ronald B Davies, 2014, "A negotiation-based model of tax-induced transfer pricing," Working Papers, Oxford University Centre for Business Taxation, number 1409.
• Miguel Almunia & David Lopez-Rodriguez, 2014, "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers, Oxford University Centre for Business Taxation, number 1412.
• Michael P Devereux & John Vella, 2014, "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers, Oxford University Centre for Business Taxation, number 1425.
• Shengbao Ji & Yin-Fang Zhang & Tooraj Jamasb, 2014, "Reform of the Coal Sector in an Open Economy: The Case of China," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 1445, Apr.
• Giovanna Nicodano & Luca Regis, 2014, "Complex organizations, tax policy and financial stability," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 359, revised 2015.
• Fairlie, Robert, 2014, "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," Santa Cruz Department of Economics, Working Paper Series, Department of Economics, UC Santa Cruz, number qt56k4264f, Aug.
• Sebastian Eichfelder & Kerstin Schneider, 2014, "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series, CESifo, number 4805.
• Johannes Becker & Andrea Schneider, 2014, "Bidding for Firms with Unknown Characteristics," CESifo Working Paper Series, CESifo, number 4806.
• Johannes Becker & Ronald B. Davies, 2014, "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series, CESifo, number 4892.
• Jarkko Harju & Tuomas Matikka, 2014, "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series, CESifo, number 4905.
• Peter Egger & Valeria Merlo & Georg Wamser, 2014, "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series, CESifo, number 4921.
• Beat Hintermann, 2014, "Pass-through of CO2 Emission Costs to Hourly Electricity Prices in Germany," CESifo Working Paper Series, CESifo, number 4964.
• Tobias Lindhe & Jan Södersten, 2014, "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series, CESifo, number 5001.
• Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014, "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series, CESifo, number 5046.
• Jarkko Harju & Tuomas Matikka, 2014, "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5090.
• Mirjam Strupler Leiser & Stefan C. Wolter, 2014, "Empirical Evidence on the Effectiveness of Social Public Procurement Policy: The Case of the Swiss Apprenticeship Training System," CESifo Working Paper Series, CESifo, number 5119.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series, CESifo, number 5132.
• Christiane Ochsenreiher & Alexandra Zirkel, 2014, "Harmonisierte Zuteilungsregeln im Europäischen Emissionshandel: Ergebnisse für Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 14, pages 23-26, July.
• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, Center for Economic and Financial Research (CEFIR), number w0201, Sep.
• Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers, CEPII research center, number 2014-21, Dec.
• Ana-Maria GEAMÃNU, 2014, "Tax Havens In The Global Financial Centers Index," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 204-215, April.
• Baldwin, Richard & Okubo, Toshihiro, 2014, "Tax Competition with Heterogeneous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9969, May.
• Mário MARQUES & Carlos PINHO, 2014, "Effects of Corporate Taxation and Bilateral Tax Treaties on European Multinationals’ Investment, 2005-2009. A Multi-Country Analysis," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 14, issue 1, pages 33-44.
• Philip Kofi Adom & Kwaku Amakye & Edinam Doh & Regina Anku, 2014, "SMEs Record Keeping in Ghana: Has VAT Made It Better?," International Journal of Economics and Financial Issues, Econjournals, volume 4, issue 1, pages 152-169.
• Bértola, Luis & Isabella, Fernando & Saavedra, Carola, 2014, "El ciclo económico del Uruguay, 1998-2012," Estudios y Perspectivas – Oficina de la CEPAL en Montevideo, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 37521, Nov.
• Jeffrey, Cynthia & Perkins, Jon D., 2014, "The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 403-425, DOI: 10.1016/j.intacc.2014.10.002.
• Mendicino, Caterina & Prado, Mauricio, 2014, "Heterogeneous firms and the impact of government policy on welfare and informality," Economics Letters, Elsevier, volume 124, issue 1, pages 151-156, DOI: 10.1016/j.econlet.2014.04.018.
• An, Zhiyong & Tan, Congyan, 2014, "Taxation and income shifting: Empirical evidence from a quasi-experiment in China," Economic Systems, Elsevier, volume 38, issue 4, pages 588-596, DOI: 10.1016/j.ecosys.2014.10.002.
• Zhang, Bin & Wang, Zhaohua, 2014, "Inter-firm collaborations on carbon emission reduction within industrial chains in China: Practices, drivers and effects on firms' performances," Energy Economics, Elsevier, volume 42, issue C, pages 115-131, DOI: 10.1016/j.eneco.2013.12.006.
• Onji, Kazuki, 2014, "The efficiency consequence of a political compromise in the Japanese tax reform of 1989," Japan and the World Economy, Elsevier, volume 31, issue C, pages 54-64, DOI: 10.1016/j.japwor.2014.05.001.
• Hebous, Shafik & Lipatov, Vilen, 2014, "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, volume 42, issue 3, pages 739-754, DOI: 10.1016/j.jce.2013.05.006.
• Haufler, Andreas & Mardan, Mohammed, 2014, "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, volume 106, issue C, pages 42-61, DOI: 10.1016/j.jebo.2014.06.001.
• Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014, "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, volume 108, issue C, pages 1-18, DOI: 10.1016/j.jebo.2014.09.014.
• Hanlon, Michelle & Hoopes, Jeffrey L., 2014, "What do firms do when dividend tax rates change? An examination of alternative payout responses," Journal of Financial Economics, Elsevier, volume 114, issue 1, pages 105-124, DOI: 10.1016/j.jfineco.2014.06.004.
• Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014, "Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003," Journal of the Japanese and International Economies, Elsevier, volume 31, issue C, pages 72-97, DOI: 10.1016/j.jjie.2013.10.005.
• Carbonnier, Clément, 2014, "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, volume 118, issue C, pages 111-119, DOI: 10.1016/j.jpubeco.2014.07.001.
• Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014, "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, volume 26, issue 2, pages 242-256, DOI: 10.1016/j.racreg.2014.09.002.
• Richard E. Baldwin & Toshihiro Okubo, 2014, "Tax Competition with Heterogeneous Firms," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2014-36, May.
• Branko Parac, 2014, "Hrvatski porezni sustav: Je li u funkciji investiranjac," Ekonomija Economics, Rifin d.o.o., volume 21, issue 1, pages 27-66.
• Shengbao Ji & Ji Zhang & Tooraj Jamasb, 2014, "Reform of the Coal Sector in an Open Economy: The Case of China," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG 1419, Nov.
• Florian Umlauf, 2014, "Network Determinants of a Collaborative Funding System: The Case of the German Innovation Policy," Papers on Economics and Evolution, Philipps University Marburg, Department of Geography, number 2014-03, Oct.
• Albrizio, Silvia & Lamp, Stefan, 2014, "The investment effect of fiscal consolidation," Economics Working Papers, European University Institute, number ECO2014/10.
• Abdullah Ibrahim NAZAL, 2014, "Evaluate Local Private Companies Developing Strategy to Solve Crises," Expert Journal of Economics, Sprint Investify, volume 2, issue 1, pages 30-39.
• Antonio Affuso & Guido Nannariello, 2014, "Riforma degli incentivi e aziende di servizi: una quantificazione delle risorse," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 1, pages 7-27.
• Claudia Cantabene & Leopoldo Nascia, 2014, "The race for R&D subsidies: evaluating the effectiveness of tax credits in Italy," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, volume 2014, issue 3, pages 133-158.
• Harju, Jarkko & Matikka, Tuomas, 2014, "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers, VATT Institute for Economic Research, number 56.
• Andrew C. Chang, 2014, "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2014-101, Nov.
• Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014, "Corporate income tax, legal form of organization, and employment," Working Papers, Federal Reserve Bank of St. Louis, number 2014-18, Apr, DOI: 10.20955/wp.2014.018.
• Ruben Hernandez-Murillo, 2014, "Interjurisdictional Competition and Location Decisions of Firms," Working Papers, Federal Reserve Bank of St. Louis, number 2014-36, Oct, DOI: 10.20955/wp.2014.036.
• André Spithoven, Belgian Science Policy Office and Ghent University & Michel Dumont & Peter Teirlinck, Belgian Science Policy Office and KU Leuven, 2014, "Working Paper 08-14 - Public support for R&D and the educational mix of R&D employees," Working Papers, Federal Planning Bureau, Belgium, number 201408, Oct.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of November–December 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 53-58, January.
• Lyudmila Anisimova, 2014, "Review of Regulatory Documents As Regards Taxation Issues in January-February 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 45-51, February.
• Lyudmila Anisimova, 2014, "Review of Regulatory Documents on Taxation Issues in December 2013-January 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 59-66, January.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of February 2014 Thru March 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 47-53, April.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For March-April 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 51-58, Ìay.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For April-May 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 49-54, June.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of May-June 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 43-46, July.
• Lyudmila Anisimova, 2014, "Review Of Taxation Regulatory Documents Issued In The Period Of June-July 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 8, pages 50-56, August.
• Lyudmila Anisimova, 2014, "An Overview Of Normative Documents On Taxation Issues For July-August 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 41-44, September.
• Elena Astafieva, 2014, "Economic Growth Factors In 2013 - H1 20141," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 45-47, September.
• Lyudmila Anisimova, 2014, "A Review Of Taxation Regulatory Documents Adoptedin The Period August-September 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 44-48, September.
• Lyudmila Anisimova, 2014, "A Review Of Russia’S Taxation Regulatory Documents Adopted In The Period Of September-October 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 56-60, November.
• Lyudmila Anisimova, 2014, "A Review Of Taxation Regulatory Documents Adopted In The Period Of October-November 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 40-45, December.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Ноябрь-Декабрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 1, pages 58-64, январь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Декабрь 2013г. – Январь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 2, pages 59-67, Январь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Январь-Февраль 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 47-52, Март.
• Elena Astafeva, 2014, "Факторы Изменения Добавленной Стоимости Промышленного Сектора В 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 44-46, Март.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Февраль-Март 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 4, pages 48-54, Апрель.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Март-Апрель 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 5, pages 53-59, Май.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2014г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 51-56, Июнь.
• Lyudmila Anisimova, 2014, "Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 45-48, Июль.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 8, pages 52-59, Август.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Июль-Август 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-45, Сентябрь.
• Elena Astafeva, 2014, "Факторы Экономического Роста В 2013 Г. - 1-М Полугодии 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 46-48, Сентябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 10, pages 44-48, Октябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросамналогообложения За Сентябрь-Октябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 56-61, Ноябрь.
• Lyudmila Anisimova, 2014, "Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2014 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 40-45, Декабрь.
• Clément Carbonnier, 2014, "The incidence of non-linear price-dependent consumption taxes," Post-Print, HAL, number hal-02979768, Dec, DOI: 10.1016/j.jpubeco.2014.07.001.