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

2025

• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025. "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 432-463, February.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
  • Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.
  • Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
• Jaroslav Bukovina & Tomáš Lichard & Ján Palguta & Branislav Žúdel, 2025. "Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 17(2), pages 358-387, May.
• Alessio Baldassarre & Danilo Carullo, 2025. "Estimating The Impact of the Investment Tax Credit for Southern Italy Regions through a New Sub-National CGE Model," Working Papers wp2025-21, Ministry of Economy and Finance, Department of Finance.
• Busra Kurniawan & Vid Adrison, 2025. "The Impact of Ownership Structure and Corporate Governance on Tax Aggressiveness of Indonesian Public Companies: Implications of the 2008 Tax Reform," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 221-242.
• Alejandro Fernández Cerezo & Sergio Puente Díaz & Rubén Veiga Duarte, 2025. "Weak business investment in Spain following the pandemic: an analysis based on the Banco de España Business Activity Survey," Economic Bulletin, Banco de España, issue 2025/Q1.
• Judit Krekó & Álmos Telegdy, 2025. "The effects of a disability employment quota when compliance is cheaper than defiance," Economica, London School of Economics and Political Science, vol. 92(366), pages 614-643, April.
  • Krekó, Judit & Telegdy, Álmos, 2022. "The Effects of a Disability Employment Quota When Compliance Is Cheaper than Defiance," IZA Discussion Papers 15726, Institute of Labor Economics (IZA).
• Olga Chiappinelli & Ambrogio Dalò & Leonardo M. Giuffrida & Vitezslav Titl, 2025. "The Greener, the Better? Evidence from Government Contractors," CESifo Working Paper Series 11696, CESifo.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series 11855, CESifo.
• Harris, Jeremiah & O'Brien, William, 2025. "U.S. multinationals' alternatives to paying taxes," Journal of Corporate Finance, Elsevier, vol. 91(C).
• Ebrahim, Amina & Pirttilä, Jukka, 2025. "A policy for the jobless youth in South Africa," Journal of Development Economics, Elsevier, vol. 172(C).
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Murasi, Innocente, 2025. "E-invoicing, tax audits and VAT compliance," Journal of Development Economics, Elsevier, vol. 172(C).
• Bachas, Pierre & Brockmeyer, Anne & Garriga, Pablo & Semelet, Camille, 2025. "The impact of COVID-19 on formal firms: Lessons from administrative tax data," Journal of Development Economics, Elsevier, vol. 175(C).
• Zhang, Baizhen & Guo, Meiting, 2025. "Strong financial regulation and the intelligent transformation of enterprises," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 186-207.
• Krapf, Matthias & Staubli, David, 2025. "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, vol. 171(C).
• Hossain, Ashrafee & Benkraiem, Ramzi & Krishnamurti, Chandrasekhar, 2025. "Political sentiment and corporate payouts," International Review of Financial Analysis, Elsevier, vol. 102(C).
• Xu, Zhen & Yin, Qingwei & Liu, Meiqi, 2025. "Financialization, labor income share, and intra-firm pay gap," Finance Research Letters, Elsevier, vol. 72(C).
• Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025. "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, vol. 79(2).
• Dhami, Sanjit & Zeppini, Paolo, 2025. "Green technology adoption under uncertainty, increasing returns, and complex adaptive dynamics," Journal of Economic Behavior & Organization, Elsevier, vol. 233(C).
• Cloyne, James & Kurt, Ezgi & Surico, Paolo, 2025. "Who gains from corporate tax cuts?," Journal of Monetary Economics, Elsevier, vol. 149(C).
  • James Cloyne & Ezgi Kurt & Paolo Surico, 2023. "Who Gains from Corporate Tax Cuts?," NBER Working Papers 31278, National Bureau of Economic Research, Inc.
• Bajgar, Matěj & Srholec, Martin, 2025. "Crowding in or crowding out? Evidence from discontinuity in the assignment of business R&D subsidies," Journal of Public Economics, Elsevier, vol. 245(C).
• Song, Gaoya & Li, Quan, 2025. "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, vol. 76(C).
• Holmberg, Johan & Selin, Håkan, 2025. "Firm-level responses to a canceled dividend tax increase," Working Paper Series 2025:3, IFAU - Institute for Evaluation of Labour Market and Education Policy.
• Lujun Wang & Yuyang Ji & Yongmin Luo, 2025. "Local Government’s Fiscal Revenue Targets and Enterprise Carbon Emissions: Evidence from China," Hacienda Pública Española / Review of Public Economics, IEF, vol. 252(1), pages 3-28, March.
• Yarygina, Anastasiya & Iketani, Eduardo & Martínez, André & Tiburcio, Ernesto, 2025. "Massive Regularization for Effective Tax Payment: Evidence from Brazil," IDB Publications (Working Papers) 13975, Inter-American Development Bank.
• Jansen, Laura & Angelini, Viola & Groneck, Max & van Ooijen, Raun, 2025. "Do Stronger Employer Responsibilities Enhance Workplace Accommodation for Sick-Listed Workers? Evidence from a Dutch Reform," IZA Discussion Papers 17606, Institute of Labor Economics (IZA).
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series 11855, CESifo.
  • Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers 17868, Institute of Labor Economics (IZA).
• Giulia Mascagni & Fabrizio Santoro & Denis Mukama, 2025. "Teach to comply? Evidence from a taxpayer education program in Rwanda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 120-162, February.
• Masato Oikawa & Koichiro Onishi, 2025. "Impact of financial support expansion on restaurant entries and exits during the COVID-19 pandemic," Small Business Economics, Springer, vol. 64(2), pages 645-689, February.
• Ana Martins & João Pereira dos Santos & Fernando Pozzobon, 2025. "Sailing through Troubled Waters: Evidence from the APOIAR Program," GEE Papers 190, Gabinete de Estratégia e Estudos, Ministério da Economia, revised May 2025.
• Krzysztof Gajewski & Mariusz Kapuściński, 2025. "Pandemic fiscal support measures and credit to non-financial corporations in Poland. Evidence from micro-level data," NBP Working Papers 374, Narodowy Bank Polski.
• Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2025. "How do corporate tax hikes affect investment allocation within multinationals?," Review of Finance, European Finance Association, vol. 29(2), pages 531-565.
  • Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
• Anita Lovas & Edina Berlinger & Fanni Tóth, 2025. "Social Enterprise Under Moral Hazard: Who Gets State Subsidies and Active Financing?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 37(1), pages 55-78, February.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025. "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers 2025-04, JDI Executive Programs.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025. "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers 2025-05, JDI Executive Programs.
• Nu Nu Win & Jonathan Hambur & Robert Breunig, 2025. "Are Investment Tax Breaks Effective? Australian Evidence," RBA Research Discussion Papers rdp2025-01, Reserve Bank of Australia.
• Manu Prathap & Anoop K. Suresh & Bichitrananda Seth & Samir Ranjan Behera, 2025. "Economic Uncertainty and Impact of Governments’ Spending on Economic Growth: An Empirical Study of Emerging Market Economies," Global Journal of Emerging Market Economies, Emerging Markets Forum, vol. 17(2), pages 180-198, May.
• Dianfei Luan & Hamid Mahmood & Samia Khalid & Bashir Ahmad Fida, 2025. "Asymmetric Impact of Green Innovation and Taxation on Environmental Sustainability in Developing Countries," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 5216-5237, March.
• Bernard Hoekman & Marco Sanfilippo & Filippo Santi & Rohit Ticku, 2025. "Trade, productivity, and services input intensity," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 161(1), pages 309-337, February.
• Stella Sophie Zilian, 2025. "Datenquellen für die Analyse von Berufen, Kompetenzen, Skills und Tasks," wiiw Research Reports in German language 31, The Vienna Institute for International Economic Studies, wiiw.
• Michael Neel, 2025. "Country-Level Loss Aversion and the Market Response to Earnings News," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 60(01), pages 1-51, March.
• Eichfelder, Sebastian & Knaisch, Jonas David & Schneider, Kerstin, 2025. "Bonus depreciation as instrument for structural economic policy: Effects on investment and asset structure," arqus Discussion Papers in Quantitative Tax Research 288, arqus - Arbeitskreis Quantitative Steuerlehre.
• Dyck, Daniel, 2025. "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research 290, arqus - Arbeitskreis Quantitative Steuerlehre.
• Burgold, Peter & Ernst, Anne & Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai, 2025. "Cap and Trade versus tradable performance standard: A comparison for Europe and China," Discussion Papers 02/2025, Deutsche Bundesbank.

2024

• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024. "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(4), pages 194-222, November.
  • Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022. "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series 9786, CESifo.
  • Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023. "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers 16056, Institute of Labor Economics (IZA).
• Ana-Gabriela RUSU, 2024. "The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(5), pages 13-21, May.
• Ana-Gabriela RUSU, 2024. "The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 68-76, June.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024. "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 40-45, August.
• Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 417-434.
• Akin A. Cilekoglu, 2024. "“Emissions and Allowances in the EU Emissions Trading System after the Paris Agreement”," AQR Working Papers 202401, University of Barcelona, Regional Quantitative Analysis Group, revised Feb 2024.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2024. "Fiscal competition and two-way migration," BCL working papers 183, Central Bank of Luxembourg.
• Miguel Ángel González-Simón & Blanca Jiménez-García & Carmen Martínez-Carrascal, 2024. "Un análisis desagregado de la inversión empresarial desde el inicio de la pandemia," Boletín Económico, Banco de España, issue 2024/T2.
• Miguel Ángel González-Simón & Blanca Jiménez-García & Carmen Martínez-Carrascal, 2024. "A disaggregated analysis of business investment since the outbreak of the pandemic," Economic Bulletin, Banco de España, issue 2024/Q2.
• Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2024. "Procuring Survival," Journal of Industrial Economics, Wiley Blackwell, vol. 72(4), pages 1451-1506, December.
  • Cappelletti, Matilde & Giuffrida, Leonardo M., 2021. "Procuring survival," ZEW Discussion Papers 21-093, ZEW - Leibniz Centre for European Economic Research.
  • Matilde Cappelletti & Leonardo Maria Giuffrida & Gabriele Rovigatti, 2024. "Procuring survival," Temi di discussione (Economic working papers) 1439, Bank of Italy, Economic Research and International Relations Area.
  • Cappelletti, Matilde & Giuffrida, Leonardo Maria & Rovigatti, Gabriele, 2024. "Procuring Survival," CEPR Discussion Papers 18796, C.E.P.R. Discussion Papers.
  • Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2022. "Procuring Survival," CESifo Working Paper Series 10124, CESifo.
• Innocente Murasi & John Karangwa & Christos Kotsogiannis & Luca Salvadori, 2024. "E-invoicing, Tax Audits and VAT Compliance," Working Papers 1454, Barcelona School of Economics.
• Nataliya Tyukhtenko & Olha Serezhenkova, 2024. "Digital transformation of the entrepreneurial environmentin the context of socio-cultural changes in modern business," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 4, pages 8-21.
• Thu Thi Hong Nguyen & Minh Hue Nguyen & Bich Ngoc Do & Minh Thi Hong Le, 2024. "The impact of access to finance and business environment on firm innovation in Vietnam: Moderating role of working experience of top manager," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(4), pages 55-74.
• Lê Ngọc Đoan Trang & Đặng Ngọc Đại, 2024. "Tổng quan lý thuyết về Ý định và Hành vi tham gia vào hoạt động khởi tạo doanh nghiệp," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(2), pages 61-71.
• Tarek A. Hassan & Stephan Hollander & Laurence Van Lent & Ahmed Tahoun, 2024. "The Global Impact of Brexit Uncertainty," Journal of Finance, American Finance Association, vol. 79(1), pages 413-458, February.
  • Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2019. "The Global Impact of Brexit Uncertainty," CEPR Discussion Papers 14253, C.E.P.R. Discussion Papers.
  • Tarek Hassan & Laurence van Lent & Stephan Hollander & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," Working Papers Series 106, Institute for New Economic Thinking.
  • Tarek Alexander Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," NBER Working Papers 26609, National Bureau of Economic Research, Inc.
• Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2024. "Procuring Survival," Journal of Industrial Economics, Wiley Blackwell, vol. 72(4), pages 1451-1506, December.
  • Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2022. "Procuring Survival," CESifo Working Paper Series 10124, CESifo.
  • Matilde Cappelletti & Leonardo Maria Giuffrida & Gabriele Rovigatti, 2024. "Procuring survival," Temi di discussione (Economic working papers) 1439, Bank of Italy, Economic Research and International Relations Area.
  • Cappelletti, Matilde & Giuffrida, Leonardo Maria & Rovigatti, Gabriele, 2024. "Procuring Survival," CEPR Discussion Papers 18796, C.E.P.R. Discussion Papers.
• Arbex Marcelo & Mattos Enlinson & Regatieri Rebeca, 2024. "Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil," The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(1), pages 1-44, January.
• Dinerstein Marcos & Patiño Peña Fausto, 2024. "Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity," The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(2), pages 633-675.
• Sanjit Dhami & Paolo Zeppini, 2024. "Green Technology Adoption under Uncertainty, Increasing Returns, and Complex Adaptive Dynamics," GREDEG Working Papers 2024-20, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Sanjit Dhami & Paolo Zeppini, 2024. "Green Technology Adoption under Uncertainty, Increasing Returns, and Complex Adaptive Dynamics," CESifo Working Paper Series 10900, CESifo.
• Sophie Cottet, 2024. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series 11076, CESifo.
• Matilde Cappelletti & Leonardo M. Giuffrida, 2024. "Targeted Bidders in Government Tenders," CESifo Working Paper Series 11142, CESifo.
• Andreas Haufler & Bernhard Kassner, 2024. "Matching for Risk-Taking: Overconfident Bankers and Government-Protected Banks," CESifo Working Paper Series 11336, CESifo.
• Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," NBER Working Papers 33132, National Bureau of Economic Research, Inc.
  • Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
• Federico M. Accursi & Raúl Bajo-Buenestado & Raul Bajo-Buenestado, 2024. "Do Cooperatives Exercise Market Power? Evidence from Pass-Through to Retail Prices," CESifo Working Paper Series 11473, CESifo.
• Selin, Håkan, 2024. "Taxing dividends in a dual income tax system - The Nordic experience with the income splitting rules," Working Paper Series 2024:20, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
• Paul Schüle, 2024. "Essays in Public Economics and on Equality of Opportunity," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 108, May.
• Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2024. "Procuring Survival," Journal of Industrial Economics, Wiley Blackwell, vol. 72(4), pages 1451-1506, December.
  • Matilde Cappelletti & Leonardo M. Giuffrida & Gabriele Rovigatti, 2022. "Procuring Survival," CESifo Working Paper Series 10124, CESifo.
  • Cappelletti, Matilde & Giuffrida, Leonardo Maria & Rovigatti, Gabriele, 2024. "Procuring Survival," CEPR Discussion Papers 18796, C.E.P.R. Discussion Papers.
  • Matilde Cappelletti & Leonardo Maria Giuffrida & Gabriele Rovigatti, 2024. "Procuring survival," Temi di discussione (Economic working papers) 1439, Bank of Italy, Economic Research and International Relations Area.
• Avdeenko, Alexandra & Kaiser, Maximilian & Kis-Katos, Krisztina & Reher, Leonie, 2024. "Sanctions, Sales, and Stigma: A Tale on the Performance of International Brands in Russia," CEPR Discussion Papers 19215, C.E.P.R. Discussion Papers.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024. "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers 2024-33, University of Paris Nanterre, EconomiX.
• Yuhanis Ladewi & Meiryani Meiryani & Ahmad Syamil & Agustini Agustini & Agustinus Winoto, 2024. "The Relation between Climate Change and Carbon Emission Trading: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 686-697, January.
• Winwin Yadiati & Meiryani Meiryani & A. S. L. Lindawati & Dianka Wahyuningtias & Zaidi Mat Daud & Lusianah Lusianah, 2024. "Exploring Carbon Disclosure Research for Future Research Agenda: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 684-693, May.
• Zhu, Jun & Yang, Zhiwei, 2024. "How does flexible tax enforcement affect TFP? China’s exceptional approach," Journal of Asian Economics, Elsevier, vol. 94(C).
• Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
• Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
• Lu, Shuling & Yang, Qijing, 2024. "Price of going green: The employment effects of the environmental protection tax in China," China Economic Review, Elsevier, vol. 87(C).
• Goel, Tirupam & Telegdy, Álmos & Banai, Ádám & Takáts, Előd, 2024. "Subsidy-driven firm growth: Does loan history matter? Evidence from a European Union subsidy program," Journal of Corporate Finance, Elsevier, vol. 87(C).
• Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024. "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, vol. 170(C).
• Delalibera, Bruno R. & Cavalcanti Ferreira, Pedro & Gomes, Diego B.P. & Soares, Johann, 2024. "Tax reforms and network effects," Journal of Economic Dynamics and Control, Elsevier, vol. 163(C).
  • Ferreira, Pedro Cavalcanti & Delalibera, Bruno Ricardo & Gomes, Diego Braz Pereira & Soares, Johann Rodrigues de Souza, 2022. "Tax reforms and network effects," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 830, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
  • Delalibera, Bruno Ricardo & Ferreira, Pedro Cavalcanti & Gomes, Diego Braz Pereira & Soares, Johann Rodrigues de Souza, 2023. "Tax Reforms and Network Effects," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 832, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
  • Bruno Ricardo Delalibera & Pedro Ferreira & Diego Gomes & Johann Soares, 2023. "Tax Reforms and Network Effects," UB School of Economics Working Papers 2023/456, University of Barcelona School of Economics.
• Li, Yunjian & Chen, Jiawen & Li, Li & Huang, Xiaojun, 2024. "Government innovation awards, innovation funds acquisition and enterprise innovation," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 846-864.
• Zheng, Qianwen & Liu, Zilan & Zhang, Yunxiao, 2024. "Does public pension promote or inhibit enterprise total factor productivity? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1690-1713.
• Xiong, Jiacai & Huang, Ling & Wang, Xin & Bai, Martin & Qin, Yafeng, 2024. "Local government fiscal stress and regional entrepreneurship: Evidence from a natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 177-193.
• Hinterlang, Natascha, 2024. "Different effects of carbon pricing and border adjustment in Germany and Spain," Economic Modelling, Elsevier, vol. 141(C).
• Xiong, Jiacai & Yang, Zelin & Zhu, Yushu, 2024. "Does information infrastructure curb corporate R&D manipulation? Evidence from China," Economics Letters, Elsevier, vol. 235(C).
• Cui, Wei & Hicks, Jeffrey & Wiebe, Michael, 2024. "Administrative procedures as tax enforcement tools," Economics Letters, Elsevier, vol. 237(C).
• Kenc, Turalay & Cevik, Emrah Ismail, 2024. "Global corporate tax policy space," Economic Systems, Elsevier, vol. 48(2).
• Boah, Emmanuel & Ujah, Nacasius U., 2024. "Firm-level political risk and corporate R&D investment," Journal of Empirical Finance, Elsevier, vol. 78(C).
• Wang, Yunfei & Li, Jinke & O'Leary, Nigel & Shao, Jing, 2024. "Banding: A game changer in the Renewables Obligation scheme in the United Kingdom," Energy Economics, Elsevier, vol. 130(C).
• Shen, Yanyan & Guo, Feng & Li, Zhen, 2024. "Unintended effects of tax-sharing adjustments on firms' pollution emissions: Evidence from China," Energy Economics, Elsevier, vol. 139(C).
• Matterne, Ilias & Roggeman, Annelies & Verleyen, Isabelle, 2024. "The impact of environmental taxation on innovation: Evidence from Canada," Energy Policy, Elsevier, vol. 187(C).
• Zhao, Lexin & Peng, Gang & Feng, Qianbin, 2024. "VAT rate cut and corporate maturity mismatch: Evidence from China's VAT rate reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
• Huang, Jianye & Li, Yuting & Wang, Shuai & Zhang, Jingkun, 2024. "Tax credits for employee education expenses and firm-specific human capital accumulation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PB).
• Chen, Dan & Tang, Yufei & Zhang, Yuan & Sun, Jingyu, 2024. "COVID-19, financing constraints, and performance of listed tourism companies: Evidence from China," Finance Research Letters, Elsevier, vol. 65(C).
• Burger, Anže & Marinč, Matej & Polanec, Sašo & Kotnik, Patricia, 2024. "Public procurement and bank lending," Finance Research Letters, Elsevier, vol. 66(C).
• Ma, Wenjing & Wang, Ruitian & Li, Yunlong & Yang, Junjie, 2024. "Can the policy of income taxes merger reduce air pollution emission of enterprises? Evidence from China," Finance Research Letters, Elsevier, vol. 69(PB).
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• Alisa Frey & Justus Haucap, 2024. "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 160-202, February.
  • Alisa Frey & Justus Haucap, 2022. "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series 9962, CESifo.
• Gaetano Lisi, 2024. "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 685-701, June.
• Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
• Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024. "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1463-1493, December.
  • Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024. "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers 32801, National Bureau of Economic Research, Inc.
• Dorothea Schäfer & Andreas Stephan & Sören Fuhrmeister, 2024. "The impact of public procurement on financial barriers to general and green innovation," Small Business Economics, Springer, vol. 62(3), pages 939-959, March.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024. "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, vol. 63(3), pages 1293-1320, October.
• Toshiyuki Uemura, 2024. "The After-tax Marginal Cost and B Index of the R&D Tax System in Japan," Discussion Paper Series 276, School of Economics, Kwansei Gakuin University.
• Rainer Niemann & Silke Rünger & Peter Schmidt, 2024. "Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(2), pages 193-233.
• Emmanuel Dhyne & Pablo Muylle, 2024. "State-owned suppliers, political connections and performance of privately-held firms," Working Paper Research 451, National Bank of Belgium.
• Rosanne Altshuler & Lysle Boller & Juan Carlos Suárez Serrato, 2024. "Turning on the Light: A New Assessment of Measurement Error in International Tax Data," NBER Chapters, in: Tax Policy and the Economy, Volume 39, National Bureau of Economic Research, Inc.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 61-88, Summer.
  • Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers 32672, National Bureau of Economic Research, Inc.
• Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
  • Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," NBER Working Papers 33132, National Bureau of Economic Research, Inc.
• Federico M. Accursi, Raul Bajo-Buenestado, 2024. "Do Cooperatives Exercise Market Power?," NCID Working Papers 02/2024, Navarra Center for International Development, University of Navarra.
• Maria Karpuzova & Alexander Naydenov, 2024. "The Shadow Sector of Bulgarian Economy: Assessments and Perceptions of Business Representatives," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 5-20, December.
• Shawn Xiaoguang Chen, 2024. "Vulnerability to tax enforcement and spillovers of corruption: cross-industry evidence from China," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 40(2), pages 289-337.
• Benjamin Bureau & Anne Duquerroy & Frédéric Vinas & Andrew EllulEditor, 2024. "Activity Shocks and Corporate Liquidity: the Role of Trade Credit," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 13(3), pages 668-711.
  • Benjamin Bureau & Anne Duquerroy & Frédéric Vinas, 2021. "Activity shocks and corporate liquidity: the role of trade credit," Working papers 851, Banque de France.
• Peter Brok, 2024. "Debt and taxes: the role of corporate group structure," Review of Finance, European Finance Association, vol. 28(6), pages 2051-2082.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024. "The Transposition of the OECD-Proposed Tax Reform at the European Union level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 128-133, August.
• Laurentiu-Mihai Tanase & Norina Popovici, 2024. "The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 134-139, August.
• Joana Garcia, 2024. "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 72(4), pages 1411-1448, December.
• Sztachera, Maciej, 2024. "Hours, wages, and multipliers," MPRA Paper 121556, University Library of Munich, Germany.
• Ropponen, Olli, 2024. "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief 139, The Research Institute of the Finnish Economy.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024. "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports 145, The Research Institute of the Finnish Economy.
• Ilya A. Shalaev (Шалаев, Илья) & Oleg I. Kozhanchikov (Кожанчиков, Олег) & Natalya Yu. Kozhanchikova (Кожанчикова, Наталья), 2024. "Conceptual Framework and Practice of Assessment and Control of Tax Risks of Business Entities under Conditions of Changeable Tax Environment [Понятийный Аппарат И Практика Оценки И Контроля Налогов," Economic environment, Russian Presidential Academy of National Economy and Public Administration, vol. 13(1), pages 103-121.
• A. Athira & P. J. Jijo Lukose, 2024. "The Increasing Trend in Effective Tax Rates in India: Role of Macroeconomic Factors, Tax Policy Changes and Firm Characteristics," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 23(3), pages 279-305, September.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024. "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers 729, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Franz Ostrizek & Elia Sartori, 2024. "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers 730, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Richard Sansing, 2024. "Taxing multinational income based on value creation versus value realization: an industry perspective," Review of Accounting Studies, Springer, vol. 29(2), pages 1831-1853, June.
• Harald J. Amberger & Leslie Robinson, 2024. "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, vol. 29(2), pages 996-1038, June.
• Martina Rechbauer & Silke Rünger, 2024. "Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies," Review of Managerial Science, Springer, vol. 18(6), pages 1681-1708, June.
• Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024. "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 573-611, December.
• Julien Albertini & Xavier Fairise & Anthony Terriau, 2024. "Corporate taxation and firm heterogeneity," Working Papers 2410, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Julien Albertini & Xavier Fairise & Anthony Terriau, 2024. "Corporate taxation and firm heterogeneity," TEPP Working Paper 2024-08, TEPP.
  • Julien Albertini & Xavier Fairise & Anthony Terriau, 2024. "Corporate Taxation And Firm Heterogeneity," Working Papers hal-04795952, HAL.
• Matteo F. Ghilardi & Roy Zilberman, 2024. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
  • Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
  • Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
  • Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
  • Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
• Leonov Ivan, 2024. "Pricing imbalances in the motor fuel markets in Russia," Working Papers 0067, Moscow State University, Faculty of Economics.
• Philipp Heimberger & Andreas Lichtenberger & Bernhard Schütz, 2024. "Klima-Förderungen: Eine Analyse der Verteilung von öffentlichen Fördergeldern im Zuge der Dekarbonisierung," wiiw Research Reports in German language 29, The Vienna Institute for International Economic Studies, wiiw.
• Zhikai Wang & Simin Zhang & Bruno Dallago & Xuefan Wang, 2024. "Enterprises And Ownership Reform In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 69(03), pages 891-913, June.
• Hinterlang, Natascha & Jäger, Marius & Stähler, Nikolai & Strobel, Johannes, 2024. "On curbing the rise in energy prices: An examination of different mitigation approaches," Discussion Papers 09/2024, Deutsche Bundesbank.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022. "Taxation of Top Incomes and Tax Avoidance," VfS Annual Conference 2022 (Basel): Big Data in Economics 264016, Verein für Socialpolitik / German Economic Association.
  • Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024. "Taxation of top incomes and tax avoidance," Discussion Papers 25/2024, Deutsche Bundesbank.
  • Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
  • Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2023. "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers 17970, C.E.P.R. Discussion Papers.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024. "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers 24-022, ZEW - Leibniz Centre for European Economic Research.
• Chiappinelli, Olga & Dalò, Ambrogio & Giuffrida, Leonardo M., 2024. "The greener, the better? Evidence from government contractors," ZEW Discussion Papers 24-060, ZEW - Leibniz Centre for European Economic Research.

2023

• Juan Carlos Suárez Serrato & Owen Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, vol. 113(12), pages 3401-3410, December.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," American Economic Review, American Economic Association, vol. 113(7), pages 2048-2052, July.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," PSE-Ecole d'économie de Paris (Postprint) halshs-04346639, HAL.
  • Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2023. "Dividend Taxes and the Allocation of Capital: Comment," Post-Print halshs-04346639, HAL.
• Adrien Matray & Charles Boissel, 2023. "Retraction of "Dividend Taxes and the Allocation of Capital"," American Economic Review, American Economic Association, vol. 113(7), pages 2053-2054, July.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
• Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023. "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 342-369, February.
• Antoine Dechezleprêtre & Elias Einiö & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2023. "Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers," American Economic Journal: Economic Policy, American Economic Association, vol. 15(4), pages 486-521, November.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2023. "Do Tax Increases Tame Inflation?," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 377-381, May.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023. "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 13-24, March.
• Javier Eliott Olmedo Castillo, 2023. "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 23(1), pages 62-89, June.
• Friedrich Schneider, 2023. "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
  • Friedrich Schneider, 2021. "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series 9434, CESifo.
• Iryna Maksymenko & Olenа Chumak & Andrii Akimov, 2023. "Efficiency Of The Customs Taxation System As A Key Component Of Ukraine'S Financial Stability In The Context Of War," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 9(3).
• Ivaylo Yankov, 2023. "The indebtedness of non-financial enterprises in Bulgaria in 2014 – 2020," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 39-58.
• Natascha Hinterlang, 2023. "Effects of Carbon Pricing in Germany and Spain: An Assessment with EMuSe," Working Papers 2328, Banco de España.
• Liaqat Zara & Ahmed Muhammad Farid, 2023. "Asymmetric Effects of Private Debt on Income Growth," The B.E. Journal of Macroeconomics, De Gruyter, vol. 23(1), pages 337-373, January.
• Congressional Budget Office, 2023. "Trends in Corporate Economic Profits and Tax Payments, 1998 to 2017," Reports 58267, Congressional Budget Office.
• Ben Lockwood & Martin Simmler & Eddy H.F. Tam & Benjamin Lockwood, 2023. "Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates," CESifo Working Paper Series 10252, CESifo.
• Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2025. "How do corporate tax hikes affect investment allocation within multinationals?," Review of Finance, European Finance Association, vol. 29(2), pages 531-565.
  • Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
• Sanjit Dhami, 2023. "Green Technology Adoption, Complexity, and the Role of Public Policy: A Simple Theoretical Model," CESifo Working Paper Series 10364, CESifo.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  • Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023. "Taxing Cryptocurrencies," IMF Working Papers 2023/144, International Monetary Fund.
  • Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
• Marcos Takanohashi & Marcel Ribeiro & Friedrich Schneider, 2023. "The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model," CESifo Working Paper Series 10461, CESifo.
• Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers 17347, C.E.P.R. Discussion Papers.
  • Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.
  • Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers 30114, National Bureau of Economic Research, Inc.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
• Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
  • Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series 10708, CESifo.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
• Athiphat Muthitacharoen & Athiphat Muthitacharoen, 2023. "Digital Fiscal Stimulus and SMEs: Insights from Thailand's Half and Half Program," CESifo Working Paper Series 10711, CESifo.
• Joachim Ragnitz, 2023. "Efficient Support for Companies in Macroeconomic Crises," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 90, September.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES 2022-33, ULB -- Universite Libre de Bruxelles.
  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
  • Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.
  • Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series 10708, CESifo.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES 2022-33, ULB -- Universite Libre de Bruxelles.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
• Katarzyna A. Bilicka & Irem Guceri & Evangelos Koumanakos, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," NBER Working Papers 30808, National Bureau of Economic Research, Inc.
  • Bilicka, Katarzyna & Güçeri, Irem & Koumanakos, Evangelos, 2023. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CEPR Discussion Papers 17871, C.E.P.R. Discussion Papers.
  • Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series 10185, CESifo.
• Iovino, Luigi & Martin, Thorsten & Sauvagnat, Julien, 2023. "Corporate Taxation and Carbon Emissions," CEPR Discussion Papers 17915, C.E.P.R. Discussion Papers.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022. "Taxation of Top Incomes and Tax Avoidance," VfS Annual Conference 2022 (Basel): Big Data in Economics 264016, Verein für Socialpolitik / German Economic Association.
  • Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2023. "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers 17970, C.E.P.R. Discussion Papers.
  • Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
  • Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024. "Taxation of top incomes and tax avoidance," Discussion Papers 25/2024, Deutsche Bundesbank.
• Alexandre Gaillard & Christian Hellwig & Philipp Wangner & Nicolas Werquin, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," Working Paper Series WP 2023-43, Federal Reserve Bank of Chicago.
  • Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," CEPR Discussion Papers 18666, C.E.P.R. Discussion Papers.
  • Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," TSE Working Papers 23-1493, Toulouse School of Economics (TSE).
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers ECARES 2022-33, ULB -- Universite Libre de Bruxelles.
  • Ferrari, Alessandro & Laffitte, Sébastien & Parenti, Mathieu & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
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• Van Bon Nguyen, 2023. "The Relationship between Public Expenditure and Private Investment in Developed and Developing Economies: Policy Implications Based on the Difference," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 37-55, March.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  • Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
  • Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023. "Taxing Cryptocurrencies," IMF Working Papers 2023/144, International Monetary Fund.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series 22-94, Swiss Finance Institute.
  • DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023. "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms 2023-12, Joint Research Centre.
  • Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers 16615, C.E.P.R. Discussion Papers.
• Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2024. "Downward Revision of Investment Decisions after Corporate Tax Hikes," American Economic Journal: Economic Policy, American Economic Association, vol. 16(4), pages 194-222, November.
  • Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle & Lukas Menkhoff, 2022. "Downward Revision of Investment Decisions after Corporate Tax Hikes," CESifo Working Paper Series 9786, CESifo.
  • Link, Sebastian & Menkhoff, Manuel & Peichl, Andreas & Schüle, Paul, 2023. "Downward Revision of Investment Decisions after Corporate Tax Hikes," IZA Discussion Papers 16056, Institute of Labor Economics (IZA).
• Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
• Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
• Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
• Jiayi Du & Guangjun Shen & Jingxian Zou, 2023. "Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1346-1373, October.
• Shiou-Yen Chu & Tsaur-Chin Wu, 2023. "Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1435-1456, December.
• Reda Cherif & Christoph Grimpe & Fuad Hasanov & Wolfgang Sofka, 2023. "Promoting Innovation: The Differential Impact of R&D Subsidies," Journal of Industry, Competition and Trade, Springer, vol. 23(3), pages 187-241, December.
  • Reda Cherif & Fuad Hasanov & Christoph Grimpe & Wolfgang Sofka, 2022. "Promoting Innovation: The Differential Impact of R&D Subsidies," IMF Working Papers 2022/192, International Monetary Fund.
• Wen Li & Tong Zhou & Qiang Mei & Xiangyang Liu & Muhammad Imran, 2023. "Evolution of micro and small enterprises’ work safety behavior in high-risk industries," Small Business Economics, Springer, vol. 60(1), pages 85-104, January.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023. "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, vol. 61(2), pages 539-557, August.
  • Kaoru HOSONO & Masaki HOTEI & Daisuke MIYAKAWA, 2022. "Causal Effects of a Tax Incentive on SME Capital Investment," Discussion papers 22048, Research Institute of Economy, Trade and Industry (RIETI).
• Toshiyuki Uemura, 2023. "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms:Analysis of Financing Neutrality Using a Forward-Looking Model," Discussion Paper Series 248, School of Economics, Kwansei Gakuin University.
• Toshiyuki Uemura, 2023. "Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan," Discussion Paper Series 251, School of Economics, Kwansei Gakuin University.
• Toshiyuki Uemura, 2023. "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series 257, School of Economics, Kwansei Gakuin University.
• Matteo F. Ghilardi & Roy Zilberman, 2024. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
  • Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
  • Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
  • Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
• Toshiyuki Uemura, 2023. "Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(4), pages 1-30, September.
• Paweł Kopiec, 2023. "Frictional product market, supply chains and the impact of government expenditures on private consumption," Bank i Kredyt, Narodowy Bank Polski, vol. 54(3), pages 285-308.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers 31206, National Bureau of Economic Research, Inc.
• Cloyne, James & Kurt, Ezgi & Surico, Paolo, 2025. "Who gains from corporate tax cuts?," Journal of Monetary Economics, Elsevier, vol. 149(C).
  • James Cloyne & Ezgi Kurt & Paolo Surico, 2023. "Who Gains from Corporate Tax Cuts?," NBER Working Papers 31278, National Bureau of Economic Research, Inc.
• Shan Aman-Rana & Daniel W. Gingerich & Sandip Sukhtankar, 2023. "Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud," NBER Working Papers 31364, National Bureau of Economic Research, Inc.
• Ivan Roussev, 2023. "The Beginning of Independent Financial Control in Bulgaria – from the Influences of the Modern World towards a National Model," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 670-686, December.
• Tibor Hanappi & David Whyman, 2023. "Tax and Investment by Multinational Enterprises," OECD Taxation Working Papers 64, OECD Publishing.
• Timo Leidecker & Tim Bulman & Ilai Levin & Hélène Blake, 2023. "Transitioning to a green economy in Greece," OECD Economics Department Working Papers 1757, OECD Publishing.
• Ben Conigrave, 2023. "Canada’s transition to net zero emissions," OECD Economics Department Working Papers 1760, OECD Publishing.
• Tibor Hanappi & Valentine Millot & Sébastien Turban, 2023. "How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data," OECD Economics Department Working Papers 1765, OECD Publishing.
• Yannick Hemmerlé & Enes Sunel & Filippo Maria D’Arcangelo & Tobias Kruse & David Haugh & Álvaro Pina & Mauro Pisu & Cassandra Castle & Giuliana Sarcina, 2023. "Aiming better: Government support for households and firms during the energy crisis," OECD Economic Policy Papers 32, OECD Publishing.
• Lylah Davies & Deger Saygin, 2023. "Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones," OECD Environment Working Papers 213, OECD Publishing.
• Grégoire Garsous & Donal Smith & Dylan Bourny, 2023. "The climate implications of government support in aluminium smelting and steelmaking: An Empirical Analysis," OECD Trade Policy Papers 276, OECD Publishing.
• Leonzio Rizzo & Massimiliano Ferraresi & Riccardo Secomandi, 2023. "The Spatial Economic Impact of Crime: Evidence from the Construction Sector in Italian Municipalities," CESifo Economic Studies, CESifo Group, vol. 69(3), pages 177-193.
• Giulia Mascagni & Adrienne Lees, 2023. "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Journal of African Economies, Centre for the Study of African Economies, vol. 32(3), pages 209-236.
• Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
  • Ms. Katherine Baer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2023. "Taxing Cryptocurrencies," IMF Working Papers 2023/144, International Monetary Fund.
  • Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
• Laurentiu-Mihai Tanase & Irene-Ioana Draghici & Norina Popovici, 2023. "Transfer Pricing in the European Union Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 245-248, August.
• Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "Exploratory Analysis of Assets Nonconformities in Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 978-985, August.
• Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "A Bibliometric Analysis on Fraud in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 986-995, August.
• Cristina Lazar & Ionel Bostan, 2023. "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 725-732, December.
• Maliha Singh, 2023. "Public sentiment and opinion regarding the CARES Act," Business Economics, Palgrave Macmillan;National Association for Business Economics, vol. 58(1), pages 24-33, January.
• Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
• Alkis Blanz & Ulrich Eydam & Maik Heinemann & Matthias Kalkuhl & Nikolaj Moretti, 2023. "Fiscal Policy and Energy Price Shocks," CEPA Discussion Papers 70, Center for Economic Policy Analysis.
• Saulitis, Andris & Chapkovski, Philipp, 2023. "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper 116560, University Library of Munich, Germany.
• Khrustalev, Evgeny & Slavyanov, Andrey & Grebenkina, Svetlana, 2023. "Экономическая Безопасность Субъектов Рф: Системный Подход [The economic security of subjects of the Russian Federation: a systemic approach]," MPRA Paper 119355, University Library of Munich, Germany, revised 26 Feb 2023.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023. "Business Finland COVID-19 Support Funding – What Was Achieved, and at What Cost?," ETLA Brief 131, The Research Institute of the Finnish Economy.
• Hirvonen, Johannes & Kässi, Otto & Ropponen, Olli, 2023. "Jobs, Workers, and Firms: Dissecting the Labour Market Effects of Finland’s COVID-19 Subsidy Program," ETLA Working Papers 111, The Research Institute of the Finnish Economy.
• Mok, Sakong & Kim, Dongsoo & Jung, Min Han & Kim, Jae Duck, 2023. "A Study of Supply Chains of Korean Firms in China Based on Business Survey Data (2022)," Industrial Economic Review 23-2, Korea Institute for Industrial Economics and Trade.
• Kim, Dongsoo & Sakong, Mok & Park, Byungyul & Lee, Eun-Song, 2023. "A Study of Supply Chains of Korean Firms in Vietnam Based on Business Survey Data (2022)," Industrial Economic Review 23-3, Korea Institute for Industrial Economics and Trade.
• Belev, Sergei (Белев, Сергей) & Vekerle, Konstantin (Векерле, Константин) & Leonov, Elisey (Леонов, Елисей) & Matveev, Evgeniy (Матвеев, Евгений), 2023. "Study on the effects of the special tax regimes for small and medium-sized enterprises in the Russian Federation [Исследование Эффектов От Применения Специальных Налоговых Режимов И Преференций Для," Working Papers w202360, Russian Presidential Academy of National Economy and Public Administration.
• Zenebech Admasu Gebreamilack & Yin Feng, 2023. "Input Quality Upgrading from Tariff Reduction and Firm Productivity: Evidence from Ethiopian Manufacturing," Studies in Microeconomics, , vol. 11(1), pages 76-100, April.
• Yonghong Ma & Huili Ni & Xiaomeng Yang & Lingkai Kong & Chunmei Liu, 2023. "Government subsidies and total factor productivity of enterprises: a life cycle perspective," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 153-188, April.
• Estelle Dauchy & Ce Shang, 2023. "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 24(4), pages 591-607, June.
• Aakanksha Kaushik, 2023. "The effectiveness of research and development tax incentives in India: a quasi-experimental approach," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 14(6), pages 2329-2336, December.
• Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
  • Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Working Papers 2022:4, Örebro University, School of Business.
  • Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period," Working Paper Series 1429, Research Institute of Industrial Economics.
• Judson Caskey & Kanyuan Huang & Daniel Saavedra, 2023. "Noncompliance with SEC regulations: evidence from timely loan disclosures," Review of Accounting Studies, Springer, vol. 28(1), pages 126-163, March.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023. "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, vol. 28(2), pages 958-1002, June.
• Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.
  • Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series 10708, CESifo.
• Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.
  • Arjan Lejour & Maarten van 't Riet & Arjan M. Lejour, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," CESifo Working Paper Series 10708, CESifo.
  • Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
• Nohoua TRAORE, 2023. "La formalisation améliore-t-elle la productivité des firmes en Côte d’Ivoire ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 57, pages 5-27.
• Alexandre Gaillard & Christian Hellwig & Philipp Wangner & Nicolas Werquin, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," Working Paper Series WP 2023-43, Federal Reserve Bank of Chicago.
  • Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," TSE Working Papers 23-1493, Toulouse School of Economics (TSE).
  • Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023. "Consumption, Wealth, and Income Inequality: A Tale of Tails," CEPR Discussion Papers 18666, C.E.P.R. Discussion Papers.
• Myśliński Marcel, 2023. "Comparison of Compulsory Liability Insurance of Tax Advisors in Poland to the Czech Counterpart," Central European Economic Journal, Sciendo, vol. 10(57), pages 163-179, January.
• Berent Tomasz & Śniechowski Maciej, 2023. "Corporate sector cash holding – optimal levels, macro context, or external shocks?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 297-314, December.
• Purdenko Olena & Artyushok Kostyantyn & Riazanova Nataliia & Babaiev Ihor & Kononenko Anna & Lepeyko Tetyana & Zos-Kior Mykola, 2023. "Financial Management of Innovative Eco-Entrepreneurship," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 45(2), pages 152-165, June.
• Jun Du & Sourafel Girma & Holger Görg & Ignat Stepanok, 2023. "Who wins and who loses from state subsidies?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1007-1031, August.
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who wins and who loses from state subsidies?," Kiel Working Papers 2220, Kiel Institute for the World Economy (IfW Kiel).
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who Wins and Who Loses from State Subsidies?," IZA Discussion Papers 15249, Institute of Labor Economics (IZA).
• Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline in the Manufacturing Labor Share," Econometrica, Econometric Society, vol. 91(6), pages 2371-2408, November.
  • Barış Kaymak & Immo Schott, 2022. "Corporate tax cuts and the decline of the manufacturing labor share," Working Papers 22-39, Federal Reserve Bank of Cleveland.
  • Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline of the Manufacturing Labor Share," International Finance Discussion Papers 1379, Board of Governors of the Federal Reserve System (U.S.).
• Segundo Camino‐Mogro, 2023. "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2129-2156, October.
  • Camino-Mogro, Segundo, 2022. "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper 112082, University Library of Munich, Germany.
• M. Kabir Hassan & M. Sydul Karim & Alberto Dreassi & Andrea Paltrinieri, 2023. "How Corporate Pensions Affect Stock Returns: The Role Of R&D Expenditures," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., vol. 11(01), pages 1-30, June.
• Shuichiro Nishioka & Sumi Sharma & Tuan Le, 2023. "Political Regimes and Firms' Decisions to Pay Bribes: Theory and Evidence from Firm-level Surveys," Working Papers 23-04, Department of Economics, West Virginia University.
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023. "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research 278, arqus - Arbeitskreis Quantitative Steuerlehre.
• Siahaan, Fernando & Amberger, Harald & Sureth, Caren, 2023. "Turnover-based corporate income taxation and corporate risk-taking," arqus Discussion Papers in Quantitative Tax Research 281, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ernst, Anne & Stähler, Nikolai & Hinterlang, Natascha, 2023. "Climate Clubbing, Trade and the Natural Interest Rate," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277631, Verein für Socialpolitik / German Economic Association.

2022

• Terry S. Moon, 2022. "Capital Gains Taxes and Real Corporate Investment: Evidence from Korea," American Economic Review, American Economic Association, vol. 112(8), pages 2669-2700, August.
• Charles Boissel & Adrien Matray, 2022. "RETRACTED BY THE AUTHORS: Dividend Taxes and the Allocation of Capital," American Economic Review, American Economic Association, vol. 112(9), pages 2884-2920, September.
• Chiara Bellucci & Silvia Carta & Sara De Tollis & Federica Di Giacomo & Donato Curto & Fabrizio De Grandis & Paolo Pavone, 2022. "The consequences of COVID-19 crisis on firms’ liquidity needs," Working Papers wp2022-15, Ministry of Economy and Finance, Department of Finance.
• Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PÄ‚TRÃŽNJAN (CÂMPEAN) & Attila Szora TAMAȘ, 2022. "A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 16-32, November.
• Maria O. Kakaulina & Dmitry R. Gorlov, 2022. "Assessment of the Impact of Tax Incentives on Investment Activity in Special Economic Zones of the Russian Federation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(2), pages 282-324.
• Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev, 2022. "Estimation of Profit Taxation Effect on Russian Companies’ Investments," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 127-139.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025. "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 432-463, February.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
  • Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
  • Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
• Michelle Hanlon & Shane Heitzman, 2022. "Corporate Debt and Taxes," Annual Review of Financial Economics, Annual Reviews, vol. 14(1), pages 509-534, November.
• Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
  • Javier Garcia-Bernardo & Petr Jansky, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
  • Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org, revised Dec 2023.
  • Javier Garcia-Bernardo & Petr Jansky, 2023. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2023/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2023.
• Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
  • Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2024. "Profit Shifting and International Tax Reforms," Working Papers halshs-04940312, HAL.
• Nataliia Holovchenko & Oleksand Holovchenko, 2022. "Development And Strengthening The Institute Of Tax Consultants In The Tax System Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 3(1).
• Nataliia Holovchenko & Oleksand Holovchenko, 2022. "Development And Strengthening The Institute Of Tax Consultants In The Tax System Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(1).
• Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
• Davide Arnaudo & Michele Cascarano & Rosalia Greco & Valentina Michelangeli & Litterio Mirenda & Davide Revelli, 2022. "Regional divides in firms’ take-up of bank debt moratoria and public guarantee schemes during the pandemic in Italy," Questioni di Economia e Finanza (Occasional Papers) 736, Bank of Italy, Economic Research and International Relations Area.
• Simon Bunel & Benjamin Hadjibeyli, 2022. "An Evaluation of the French Innovation Tax Credit," Working papers 887, Banque de France.
• Enisse Kharroubi, 2022. "Growth expectations and the dynamics of firm entry," BIS Working Papers 1036, Bank for International Settlements.
• Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022. "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, vol. 13(1), pages 18-33, February.
  • Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021. "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES 2021/08, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2021.
• Buchheim Lukas & Krolage Carla & Link Sebastian, 2022. "Sudden stop: When did firms anticipate the potential consequences of COVID-19?," German Economic Review, De Gruyter, vol. 23(1), pages 79-119, February.
  • Lukas Buchheim & Carla Krolage & Sebastian Link, 2020. "Sudden Stop: When Did Firms Anticipate the Potential Consequences of Covid-19?," CESifo Working Paper Series 8429, CESifo.
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• Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline in the Manufacturing Labor Share," Econometrica, Econometric Society, vol. 91(6), pages 2371-2408, November.
  • Barış Kaymak & Immo Schott, 2022. "Corporate tax cuts and the decline of the manufacturing labor share," Working Papers 22-39, Federal Reserve Bank of Cleveland.
  • Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline of the Manufacturing Labor Share," International Finance Discussion Papers 1379, Board of Governors of the Federal Reserve System (U.S.).
• Vladimir V. Gromov, 2022. "Features and Problems of Tax Incentives for Small Software Companies in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 8-25, February.
• Vladimir V. Gromov, 2022. "Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 9-27, June.
• Elena V. Ryabova & Natalia V. Feruleva & Olga A. Zamotaeva, 2022. "Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 86-101, June.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, vol. 218(C), pages 263-280.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," CESifo Working Paper Series 9850, CESifo.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," SciencePo Working papers Main hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," GREDEG Working Papers 2022-24, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," LEM Papers Series 2022/20, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Post-Print hal-04391356, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Post-Print hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," SciencePo Working papers Main hal-04391356, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
  • Delatte, Anne-Laure & Vicard, Vincent & Guillin, Amélie, 2020. "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers 14756, C.E.P.R. Discussion Papers.
  • Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print hal-03670567, HAL.
  • Anne-Laure Delatte & Amélie Guillin & Vincent Vicard, 2020. "Grey Zones in Global Finance: the Distorted Geography of Cross-Border Investments," Working Papers 2020-07, CEPII research center.
  • Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, vol. 218(C), pages 263-280.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," GREDEG Working Papers 2022-24, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," SciencePo Working papers Main hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Post-Print hal-04391356, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," LEM Papers Series 2022/20, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Post-Print hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," CESifo Working Paper Series 9850, CESifo.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," SciencePo Working papers Main hal-04391356, HAL.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, vol. 113(8), pages 2270-2286, August.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," SciencePo Working papers Main hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print hal-03805536, HAL.
  • Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers 14569, Institute of Labor Economics (IZA).
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint) hal-03805536, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques halshs-03082268, HAL.
  • Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers halshs-03082268, HAL.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2021. "Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit," IZA Discussion Papers 14683, Institute of Labor Economics (IZA).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE-Ecole d'économie de Paris (Postprint) hal-04258866, HAL.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, vol. 218(C), pages 263-280.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," GREDEG Working Papers 2022-24, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," SciencePo Working papers Main hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," LEM Papers Series 2022/20, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Post-Print hal-04391356, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Post-Print hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," CESifo Working Paper Series 9850, CESifo.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," SciencePo Working papers Main hal-04391356, HAL.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, vol. 218(C), pages 263-280.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," GREDEG Working Papers 2022-24, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," SciencePo Working papers Main hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-04288928, HAL.
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• Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
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• Feng, Haibo & Liu, Sheng & Xu, Fei, 2022. "China’s VAT reform, and Its Effects on Enterprises’ Tax Burden and Innovation," Umeå Economic Studies 1008, Umeå University, Department of Economics, revised 24 Oct 2024.
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• Lerche, Adrian, 2022. "Investment Tax Credits and the Response of Firms," IAB-Discussion Paper 202228, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
• Reyes-Tagle, Gerardo & Musacchio, Aldo & Hosein, Roger & Wagner, Rodrigo & Pan, Carolina & Yu, Fernando & Park, Yery & Gookool, Rebeca & Escobar, Bernardita & La Cruz, Tamira & Araya, Sergio & Figuero, 2022. "Smoldering Embers: Do State-Owned Enterprises Threaten Fiscal Stability in the Caribbean?," IDB Publications (Books), Inter-American Development Bank, number 11972.
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• K. Sankarganesh & K. R. Shanmugam, 2022. "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers 2022-234, Madras School of Economics,Chennai,India.
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• Thien T Nguyen, 2022. "Public Debt, Consumption Growth, and the Slope of the Term Structure," The Review of Financial Studies, Society for Financial Studies, vol. 35(8), pages 3742-3776.
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• Jáchym Lukeš, 2022. "The role of mergers in the acquisition process of real estate funds and the abuse of tax law [Role fúzí v akvizičním procesu nemovitostních fondů a zneužití daňového práva]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(1).
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• Serenella Caravella & Francesco Crespi, 2022. "On the growth impact of different eco-innovation business strategies," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 39(2), pages 657-683, July.
• Jaka Cepec & Peter Grajzl & Barbara Mörec, 2022. "Public cash and modes of firm exit," Journal of Evolutionary Economics, Springer, vol. 32(1), pages 247-298, January.
• Dirk Löhr, 2022. "Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer [Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 635-641, August.
• Jonas Egerer & Veronika Grimm & Lukas M. Lang & Ulrike Pfefferer, 2022. "Kohleausstieg 2030 unter neuen Vorzeichen [The German Coal Phase-Out in 2030 Under Current Developments]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 600-608, August.
• Guerini, Mattia & Nesta, Lionel & Ragot, Xavier & Schiavo, Stefano, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Journal of Economic Behavior & Organization, Elsevier, vol. 218(C), pages 263-280.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," GREDEG Working Papers 2022-24, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," SciencePo Working papers Main hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," LEM Papers Series 2022/20, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," Post-Print hal-04391356, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," SciencePo Working papers Main hal-04288928, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Shiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support During COVID-19 Lockdown," Working Papers hal-03794432, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," Post-Print hal-04384037, HAL.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2022. "The Zombification of the Economy? Assessing the Effectiveness of French Government Support during Covid-19 Lockdown," CESifo Working Paper Series 9850, CESifo.
  • Mattia Guerini & Lionel Nesta & Xavier Ragot & Stefano Schiavo, 2024. "Zombification of the economy? Assessing the effectiveness of French government support during COVID-19 lockdown," SciencePo Working papers Main hal-04391356, HAL.
• Arjan Lejour & Jan Möhlmann & Maarten ’t Riet, 2022. "The immeasurable tax gains by Dutch shell companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 316-357, April.
  • Lejour, Arjan & Möhlmann, Jan & Riet, Maarten van ’t, 2022. "The immeasurable tax gains by Dutch shell companies," Other publications TiSEM 164d66f5-6f5e-41be-ac22-4, Tilburg University, School of Economics and Management.
• Ambroziak Adam A., 2022. "Forms of COVID-19 state aid by beneficiary size in Poland in 2020," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 58(1), pages 44-63, March.
• Anikó Bíró & Réka Branyiczki & Attila Lindner & Lili Márk & Dániel Prinz, 2022. "Firm Heterogeneity and the Impact of Payroll Taxes," CERS-IE WORKING PAPERS 2223, Institute of Economics, Centre for Economic and Regional Studies.
  • Bíró,Anikó & Branyiczki,Réka & Lindner,Attila & Márk,Lili & Prinz,Daniel, 2022. "Firm Heterogeneity and the Impact of Payroll Taxes," Policy Research Working Paper Series 10265, The World Bank.
  • Anikó Bíró & Réka Branyiczki & Attila Lindner & Lili Márk & Dániel Prinz, 2022. "Firm heterogeneity and the impact of payroll taxes," IFS Working Papers W22/49, Institute for Fiscal Studies.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
  • Stefanie Stantcheva, 2015. "Optimal Taxation and R&D Policies," 2015 Meeting Papers 1533, Society for Economic Dynamics.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," NBER Working Papers 22908, National Bureau of Economic Research, Inc.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," Working Papers 2016-031, Human Capital and Economic Opportunity Working Group.
  • Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016. "Optimal Taxation and R&D Policies," CEPR Discussion Papers 11682, C.E.P.R. Discussion Papers.
• Lockwood, Ben & Simmler, Martin & Tam, Eddy H.F., 2022. "Tax and Occupancy of Business Properties : Theory and Evidence from UK Business Rates," The Warwick Economics Research Paper Series (TWERPS) 1439, University of Warwick, Department of Economics.
• Robert Ian Mcewin & Peerapat Chokesuwattanaskul, 2022. "What Is An €Œeffective†Asean Competition Law? A Methodological Note," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(05), pages 1565-1606, September.
• Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," Working Papers 2103, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
  • Hoffmann, Mathias & Stewen, Iryna & Stiefel, Michael, 2022. "Growing like Germany: Local public debt, local banks, low private investment," Bank of Finland Research Discussion Papers 9/2022, Bank of Finland.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers 380, Department of Economics - University of Zurich, revised Dec 2023.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Bank, Low Private Investment," CESifo Working Paper Series 9496, CESifo.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers 15912, C.E.P.R. Discussion Papers.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242412, Verein für Socialpolitik / German Economic Association.
• Ernst, Anne & Hinterlang, Natascha & Mahle, Alexander & Stähler, Nikolai, 2022. "Carbon pricing, border adjustment and climate clubs: An assessment with EMuSe," Discussion Papers 25/2022, Deutsche Bundesbank.
• Jun Du & Sourafel Girma & Holger Görg & Ignat Stepanok, 2023. "Who wins and who loses from state subsidies?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1007-1031, August.
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who Wins and Who Loses from State Subsidies?," IZA Discussion Papers 15249, Institute of Labor Economics (IZA).
  • Du, Jun & Girma, Sourafel & Görg, Holger & Stepanok, Ignat, 2022. "Who wins and who loses from state subsidies?," Kiel Working Papers 2220, Kiel Institute for the World Economy (IfW Kiel).
• Cappelletti, Matilde & Giuffrida, Leonardo M., 2022. "Targeted bidders in government tenders," ZEW Discussion Papers 22-030, ZEW - Leibniz Centre for European Economic Research.

2021

• Goodness C. Aye, 2021. "Effects of Fiscal and Monetary Policy Uncertainty on Economic Activity in South Africa," Advances in Decision Sciences, Asia University, Taiwan, vol. 25(1), pages 167-187, March.
• Andrew C. Johnston, 2021. "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, vol. 13(1), pages 266-293, February.
  • Johnston, Andrew C., 2020. "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers 13117, Institute of Labor Economics (IZA).
• Pierre Bachas & Mauricio Soto, 2021. "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 36-71, November.
• Meredith Fowlie & Claire Petersen & Mar Reguant, 2021. "Border Carbon Adjustments When Carbon Intensity Varies across Producers: Evidence from California," AEA Papers and Proceedings, American Economic Association, vol. 111, pages 401-405, May.
• Goodness C. Aye, 2021. "Effects of Fiscal and Monetary Policy Uncertainty on Economic Activity in South Africa," International Association of Decision Sciences, Asia University, Taiwan, vol. 25(1), pages 167-187, March.
• NIdhi Aggarwal & Venkatesh Panchapagesan & Susan Thomas, 2022. "When is the Order to Trade Ratio fee effective?," Working Papers 8, xKDR.
• Akshay Jaitly & Ajay Shah, 2021. "The lowest hanging fruit on the coconut tree: India's climate transition through the price system in the power sector," Working Papers 9, xKDR.
• Gabriela Galassi, 2021. "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," Staff Working Papers 21-15, Bank of Canada.
• Giuseppe Albanese & Rosalia Greco & Luciano Lavecchia & Marco Manile, 2021. "New evidence on State aid for firms in Italy," Questioni di Economia e Finanza (Occasional Papers) 640, Bank of Italy, Economic Research and International Relations Area.
• Marco Pelosi & Giacomo Rodano & Enrico Sette, 2021. "Zombie firms and the take-up of support measures during Covid-19," Questioni di Economia e Finanza (Occasional Papers) 650, Bank of Italy, Economic Research and International Relations Area.
• Stevan Luković & Stefan Vržina & Milka Grbić & Miloš Pjanić, 2021. "The Neutrality Of Taxation Of Investment Projects In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 66(230), pages 101-134, July – Se.
• Bureau Benjamin & Duquerroy Anne & Giorgi Julien & L Mathias & Scott Suzanne & Vinas Frédéric, 2021. "Corporate activity in France amid the Covid-19 crisis. A granular data analysis," Working papers 823, Banque de France.
• Benjamin Bureau & Anne Duquerroy & Frédéric Vinas & Andrew EllulEditor, 2024. "Activity Shocks and Corporate Liquidity: the Role of Trade Credit," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 13(3), pages 668-711.
  • Benjamin Bureau & Anne Duquerroy & Frédéric Vinas, 2021. "Activity shocks and corporate liquidity: the role of trade credit," Working papers 851, Banque de France.
• Gavoille, Nicolas & Zasova, Anna, 2021. "Foreign ownership and labor tax evasion: Evidence from Latvia," Economics Letters, Elsevier, vol. 207(C).
  • Nicolas Gavoille & Anna Zasova, 2021. "Foreign Ownership and Labor Tax Evasion: Evidence from Latvia," SSE Riga/BICEPS Research Papers 8, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
• Charmi Mehta & Radhika Pandey & Renuka Sane & Ajay Shah, 2024. "The electricity chokepoint in Tamil Nadu public finance," Working Papers 31, xKDR.
  • Charmi Mehta & Radhika Pandey & Renuka Sane & Ajay Shah, 2024. "The electricity chokepoint in Tamil Nadu public finance," Working Papers 3, Trustbridge Rule of Law Foundation.
• Angelo Castaldo & Giuliana De Luca & Berardino Barile, 2021. "Does Initial Access To Bank Loans Predict Start‐Ups' Future Default Probability? Evidence From Italy," Contemporary Economic Policy, Western Economic Association International, vol. 39(1), pages 83-106, January.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021. "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
  • Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
• Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  • Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  • Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
  • Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
  • Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
  • Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
• Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  • Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
  • Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
  • Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
  • Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  • Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
• Benedikt Janzen & Doina Maria Radulescu, 2021. "Effects of Covid-19 Related Government Response Stringency and Support Policies: Evidence from European Firms," CESifo Working Paper Series 9116, CESifo.
• Sugata Marjit & Suryaprakash Mishra, 2021. "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series 9252, CESifo.
• Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  • Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
  • Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
  • Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
  • Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
  • Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
• Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
• Friedrich Schneider, 2023. "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
  • Friedrich Schneider, 2021. "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series 9434, CESifo.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," Working Papers 2103, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Bank, Low Private Investment," CESifo Working Paper Series 9496, CESifo.
  • Hoffmann, Mathias & Stewen, Iryna & Stiefel, Michael, 2022. "Growing like Germany: Local public debt, local banks, low private investment," Bank of Finland Research Discussion Papers 9/2022, Bank of Finland.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers 380, Department of Economics - University of Zurich, revised Dec 2023.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers 15912, C.E.P.R. Discussion Papers.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242412, Verein für Socialpolitik / German Economic Association.
• Oliver Falck & Anna Kerkhof & Christian Pfaffl & Christian Pfaffl, 2021. "Steuern und Innovation: Wie steuerliche FuE-Förderung Innovationsanreize in privatwirtschaftlichen Unternehmen schafft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(10), pages 26-30, October.
• Susana Bandieri, 2021. "Estrategias económicas de los grupos familiares magallánicos en la Patagonia argentina: el caso de los Braun-Menéndez Behety y “La Anónima”," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 8(2), pages 15-47, July.
• José Galindo, 2021. "Empresas familiares, estrategias y persistencia: los franceses y su importancia en la industrialización de México," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 8(2), pages 75-105, July.
• Ian Kisil Marino & Pedro Giovannetti Moura, 2021. "Internacionalizacao e acao social: o caso da Construtora Norberto Odebrecht," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 8(2), pages 136-161, July.
• Tarapuez Chamorro, Edwin Ignacio & Aristizábal Tamayo, Juan Manuel & Uribe Uran, Adriana Patricia, 2021. "Intención empresarial y dimensiones culturales en estudiantes de Maestría en Administración en Colombia," Revista Tendencias, Universidad de Narino, vol. 22(1), pages 120-139, January.
• Tobón, A, 2021. "Economía formal y economía informal: un estudio sobre la dinámica del crecimiento económico en un modelo de inspiración clásica," Documentos de trabajo - Alianza EFI 19292, Alianza EFI.
• Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," Working Papers 2103, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers 15912, C.E.P.R. Discussion Papers.
  • Hoffmann, Mathias & Stewen, Iryna & Stiefel, Michael, 2022. "Growing like Germany: Local public debt, local banks, low private investment," Bank of Finland Research Discussion Papers 9/2022, Bank of Finland.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers 380, Department of Economics - University of Zurich, revised Dec 2023.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Bank, Low Private Investment," CESifo Working Paper Series 9496, CESifo.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242412, Verein für Socialpolitik / German Economic Association.
• Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  • Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
  • Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
  • Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
  • Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
  • Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
  • Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
• Fotis Delis & Manthos D. Delis & Luc Laeven & Steven Ongena, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," Swiss Finance Institute Research Paper Series 22-94, Swiss Finance Institute.
  • DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023. "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms 2023-12, Joint Research Centre.
  • Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022. "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers 16615, C.E.P.R. Discussion Papers.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025. "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 432-463, February.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo Eduard & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit taxation, R&D spending, and innovation," ZEW Discussion Papers 21-080, ZEW - Leibniz Centre for European Economic Research.
  • Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.
  • Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2022. "Profit Taxation, R&D Spending, and Innovation," ECONtribute Discussion Papers Series 202, University of Bonn and University of Cologne, Germany.
  • Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix & Siegloch, Sebastian, 2021. "Profit Taxation, R&D Spending, and Innovation," IZA Discussion Papers 14830, Institute of Labor Economics (IZA).
• Holger Fabig & Steffen Meyer & Jakob von Weizsäcker, 2021. "Unternehmenshilfen in der Coronakrise: Ein Zwischenstand," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 90(3), pages 59-94.
• Klaus-Henning Damm & Matthias Heinrich & Maike Irrek & Armin Willingmann, 2021. "Öffentliche Finanzierungshilfen für Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU) in der Coronakrise: Erfolge, Hindernisse und Handlungsbedarf für die Zukunft am Beispiel Sachsen-Anha," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 90(3), pages 95-119.
• De Santis, Roberto A. & Ferrando, Annalisa & Gabbani, Elena S., 2021. "The impact of fiscal support measures on the liquidity needs of firms during the pandemic," Economic Bulletin Boxes, European Central Bank, vol. 4.
• Sun, Lixin, 2021. "Quantifying the vulnerabilities of China’s corporate sector with contingent claims," Journal of Asian Economics, Elsevier, vol. 75(C).
• Hasan, Rana & Jiang, Yi & Rafols, Radine Michelle, 2021. "Place-based preferential tax policy and industrial development: Evidence from India’s program on industrially backward districts," Journal of Development Economics, Elsevier, vol. 150(C).
• Quemin, Simon & Trotignon, Raphaël, 2021. "Emissions trading with rolling horizons," Journal of Economic Dynamics and Control, Elsevier, vol. 125(C).
  • Simon Quemin & Raphael Trotignon, 2019. "Emissions trading with rolling horizons," Working Papers 1901, Chaire Economie du climat.
  • Quemin, Simon & Trotignon, Raphaël, 2021. "Emissions trading with rolling horizons," LSE Research Online Documents on Economics 113518, London School of Economics and Political Science, LSE Library.
• Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
• Leszczyłowska, Anna & Meier, Jan-Hendrik, 2021. "Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries," Economics Letters, Elsevier, vol. 200(C).
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  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing like Germany: local public debt, local banks, low private investment," ECON - Working Papers 380, Department of Economics - University of Zurich, revised Dec 2023.
  • Mathias Hoffmann & Iryna Stewen & Michael Stiefel, 2021. "Growing Like Germany: Local Public Debt, Local Bank, Low Private Investment," CESifo Working Paper Series 9496, CESifo.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers 15912, C.E.P.R. Discussion Papers.
  • Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242412, Verein für Socialpolitik / German Economic Association.

2020

• Clément Carbonnier, 2020. "Complementarity Between Low- and High-Skilled Workers and the Employment Impact of Tax versus Human Capital Policies," Annals of Economics and Statistics, GENES, issue 138, pages 49-76.
  • Clément Carbonnier, 2020. "Complementarity Between Low- and High-Skilled Workers and the Employment Impact of Tax versus Human Capital Policies," Post-Print hal-04269513, HAL.
• Li Liu, 2020. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom," American Economic Journal: Economic Policy, American Economic Association, vol. 12(1), pages 325-358, February.
• Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020. "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, vol. 2(1), pages 83-100, March.
  • Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019. "Tax Policy and Local Labor Market Behavior," NBER Working Papers 25546, National Bureau of Economic Research, Inc.
• Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
• Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
• Saeed Ahmad & Muhammad Aamir & Muhammad Umer Quddoos, 2020. "Does the Internal Borrowing of the Pakistani Government affect Corporate Leverage?," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., vol. 3(2), pages 149-163, December.
• Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2020. "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany's stimulus," Papers 2008.08511, arXiv.org.
• Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
• Nina Afriyie, Lemayon L. MelyokiAuthor-Name: Nina Afriyie, Lemayon L. Melyoki & Mariam Nchimbi, 2020. "The Influence of Employee Self-efficacy, Outcome Expectation and Firm Resources on Intrapreneurial Behaviour: Insight from Ghana," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 6(4), pages 349-376, October.
• Petro Kutsyk, 2020. "Statistical Analysis Of The Receivables Of Enterprises Of Housing And Communal Services: Accounting Support," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 1(3).
• Lesia Tkachyk & Mariya Rubakha & Nataliia Ilkiv, 2020. "Optimization of Corporate Profit Taxation in the Context of Stimulating Their Investment Activity: The Case of Ukraine," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 28-51.
• Beatriz González, 2020. "Macroeconomics, firm dynamics and IPOs," Working Papers 2030, Banco de España.
• Ernesto Zangari, 2020. "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers) 1291, Bank of Italy, Economic Research and International Relations Area.
• Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
• Granja, João & Makridis, Christos & Yannelis, Constantine & Zwick, Eric, 2022. "Did the paycheck protection program hit the target?," Journal of Financial Economics, Elsevier, vol. 145(3), pages 725-761.
  • João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020. "Did the Paycheck Protection Program Hit the Target?," NBER Working Papers 27095, National Bureau of Economic Research, Inc.
  • João Granja & Christos Makridis & Constantine Yannelis & Eric Zwick, 2020. "Did the Paycheck Protection Program Hit the Target?," Working Papers 2020-52_Revised, Becker Friedman Institute for Research In Economics.
• Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 51(3 (Fall)), pages 335-390.
  • Hubbard, Glenn & Strain, Michael R., 2020. "Has the Paycheck Protection Program Succeeded?," IZA Discussion Papers 13808, Institute of Labor Economics (IZA).
  • R. Glenn Hubbard & Michael R. Strain, 2020. "Has the Paycheck Protection Program Succeeded?," NBER Working Papers 28032, National Bureau of Economic Research, Inc.
• Ahmed Ahmed & Anna Zabai, 2020. "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers 863, Bank for International Settlements.
• Shawna Grosskopf & Kathy Hayes & Laura Razzolini & Lori Taylor, 2020. "Kids Or Cash? Exploring Charter School Responses To Declining Government Revenues," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 802-818, April.
• Tyler C. Schipper, 2020. "Informality, innovation, and aggregate productivity growth," Review of Development Economics, Wiley Blackwell, vol. 24(1), pages 125-143, February.
  • Schipper, Tyler, 2014. "Informality, Innovation, and Aggregate Productivity Growth," MPRA Paper 69647, University Library of Munich, Germany, revised 26 Feb 2016.
• Eppel Rainer & Mahringer Helmut, 2020. "Die Chancen und Risiken eines Experience rating in der Arbeitslosenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 21(1), pages 90-104, April.
• Eppel Rainer & Mahringer Helmut, 2020. "Die Chancen und Risiken eines Experience rating in der Arbeitslosenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 21(1), pages 90-104, April.
• Nicoleta MIHAILA, 2020. "Some Directions Of Adapting The Taxation To Favor The Stability And Competitiveness Of The Romanian Companies," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(3), pages 115-123.
• Beat Hintermann & Maja Žarković, 2021. "A carbon horse race: abatement subsidies vs. permit trading in Switzerland," Climate Policy, Taylor & Francis Journals, vol. 21(3), pages 290-306, March.
  • Hintermann, Beat & Zarkovic, Maja, 2020. "A carbon horse race: Abatement subsidies vs. permit trading in Switzerland," Working papers 2020/05, Faculty of Business and Economics - University of Basel.
• Simon Quemin, 2020. "Using Supply-Side Policies to Raise Ambition: The Case of the EU ETS and the 2021 Review," Working Papers 2002, Chaire Economie du climat.
• Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021. "Emissions trading with transaction costs," Journal of Environmental Economics and Management, Elsevier, vol. 108(C).
  • Marc Baudry & Anouk Faure & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers 2020.16, FAERE - French Association of Environmental and Resource Economists.
  • Marc Baudry & Anouk Faure & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers 2007, Chaire Economie du climat.
  • Anouk Faure & Marc Baudry & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers hal-04159716, HAL.
  • Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021. "Emissions trading with transaction costs," LSE Research Online Documents on Economics 114321, London School of Economics and Political Science, LSE Library.
  • Anouk Faure & Marc Baudry & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," EconomiX Working Papers 2020-19, University of Paris Nanterre, EconomiX.
  • Marc Baudry & Anouk Faure & Simon Quemin, 2021. "Emissions trading with transaction costs," Post-Print hal-03210325, HAL.
• Rosella Levaggi & Carmen Marchiori & Paolo M. Panteghini, 2022. "Lifestyle taxes in the presence of profit shifting," Journal of Economics, Springer, vol. 137(1), pages 81-96, September.
  • Rosella Levaggi & Carmen Marchiori & Paolo Panteghini, 2020. "Lifestyle Taxes in the Presence of Profit Shifting," CESifo Working Paper Series 8138, CESifo.
• Waseem, Mazhar, 2023. "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, vol. 218(C).
  • Mazhar Waseem, 2019. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series 1913, Economics, The University of Manchester.
  • Mazhar Waseem & Mazhar Waseem, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series 8231, CESifo.
  • Waseem, Mazhar, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers 14601, C.E.P.R. Discussion Papers.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," Discussion Papers 2020/7, Norwegian School of Economics, Department of Business and Management Science.
  • Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series 8415, CESifo.
• Buchheim Lukas & Krolage Carla & Link Sebastian, 2022. "Sudden stop: When did firms anticipate the potential consequences of COVID-19?," German Economic Review, De Gruyter, vol. 23(1), pages 79-119, February.
  • Buchheim, Lukas & Krolage, Carla & Link, Sebastian, 2020. "Sudden Stop: When Did Firms Anticipate the Potential Consequences of COVID-19?," IZA Discussion Papers 13457, Institute of Labor Economics (IZA).
  • Lukas Buchheim & Carla Krolage & Sebastian Link, 2020. "Sudden Stop: When Did Firms Anticipate the Potential Consequences of Covid-19?," CESifo Working Paper Series 8429, CESifo.
• Johanna Bocklet & Martin Hintermayer, 2020. "How Does the EU ETS Reform Impact Allowance Prices? The Role of Myopia, Hedging Requirements and the Hotelling Rule," CESifo Working Paper Series 8579, CESifo.
• Felix Samy Soliman, 2020. "Intrafirm Leakage," CESifo Working Paper Series 8619, CESifo.
• Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
• Bilicka, Katarzyna & Raei, Sepideh, 2023. "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, vol. 119(C).
  • Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.
• Ana Maria Montoya Gómez, 2020. "From Fossil Fuels to Renewables: Studies on the Effects of Resource Endowments and Climate Policy on Economic Outcomes," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 90, May.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
  • Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series 7491, CESifo.
  • Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series 331, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Bryan Hong & Lorenz Kueng & Mu-Jeung Yang, 2019. "Complementarity of Performance Pay and Task Allocation," Management Science, INFORMS, vol. 65(11), pages 5152-5170, November.
  • Bryan Hong & Lorenz Kueng & Mu-Jeung Yang, 2020. "Complementarity of Performance Pay and Task Allocation," Swiss Finance Institute Research Paper Series 20-31, Swiss Finance Institute.
• Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
  • Delatte, Anne-Laure & Vicard, Vincent & Guillin, Amélie, 2020. "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers 14756, C.E.P.R. Discussion Papers.
  • Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print hal-03670567, HAL.
  • Anne-Laure Delatte & Amélie Guillin & Vincent Vicard, 2020. "Grey Zones in Global Finance: the Distorted Geography of Cross-Border Investments," Working Papers 2020-07, CEPII research center.
  • Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
• Sébastien Laffitte & Julien Martin & Mathieu Parenti & Baptiste Souillard & Farid Toubal, 2020. "Impôts des multinationales après la crise sanitaire : pour un taux de taxe effectif minimum," CEPII Policy Brief 2020-30, CEPII research center.
• Florencia Verónica Pedroni & Gabriela Pesce & Anahí Briozzo & Sandro Monsueto, 2020. "Subdeclaración de ventas en la Argentina: ¿qué tamano y determinantes tiene el fenómeno desde la percepción de los profesionales en ciencias económicas?," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, vol. 85(1), June.
• Aldo Fabricio Ramirez-Zamudio & José Luis Nolazco Cama, 2020. "Assessment of fiscal effort and voluntary tax compliance in Peru," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 12(1), pages 55-88, June.
• Hurtado, Saúl Rick Fernández & Martínez, Luz Ángela Martínez & Fouda, Regine Adele Ngono, 2020. "El nivel educativo como eje fundamental para la internacionalización y desarrollo empresarial," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 106-123, July.
• Drago, Francesco & Calamunci, Francesca, 2020. "The economic impact of organized crime infiltration in the legal economy: evidence from the judicial administration of organize," CEPR Discussion Papers 14326, C.E.P.R. Discussion Papers.
• Waseem, Mazhar, 2023. "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, vol. 218(C).
  • Mazhar Waseem, 2019. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series 1913, Economics, The University of Manchester.
  • Waseem, Mazhar, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers 14601, C.E.P.R. Discussion Papers.
  • Mazhar Waseem & Mazhar Waseem, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series 8231, CESifo.
• Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
  • Anne-Laure Delatte & Amélie Guillin & Vincent Vicard, 2020. "Grey Zones in Global Finance: the Distorted Geography of Cross-Border Investments," Working Papers 2020-07, CEPII research center.
  • Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print hal-03670567, HAL.
  • Delatte, Anne-Laure & Vicard, Vincent & Guillin, Amélie, 2020. "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers 14756, C.E.P.R. Discussion Papers.
  • Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
• Schnitzer, Monika & Montag, Felix & Sagimuldina, Alina, 2020. "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany’s stimulus," CEPR Discussion Papers 15189, C.E.P.R. Discussion Papers.
• Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
  • Demange, Gabrielle & Bloch, Francis, 2020. "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers 15376, C.E.P.R. Discussion Papers.
  • Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint) halshs-03230069, HAL.
  • Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print halshs-03230069, HAL.
• Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021. "Emissions trading with transaction costs," Journal of Environmental Economics and Management, Elsevier, vol. 108(C).
  • Marc Baudry & Anouk Faure & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers 2020.16, FAERE - French Association of Environmental and Resource Economists.
  • Anouk Faure & Marc Baudry & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," EconomiX Working Papers 2020-19, University of Paris Nanterre, EconomiX.
  • Anouk Faure & Marc Baudry & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers hal-04159716, HAL.
  • Baudry, Marc & Faure, Anouk & Quemin, Simon, 2021. "Emissions trading with transaction costs," LSE Research Online Documents on Economics 114321, London School of Economics and Political Science, LSE Library.
  • Marc Baudry & Anouk Faure & Simon Quemin, 2020. "Emissions Trading with Transaction Costs," Working Papers 2007, Chaire Economie du climat.
  • Marc Baudry & Anouk Faure & Simon Quemin, 2021. "Emissions trading with transaction costs," Post-Print hal-03210325, HAL.
• Erel, Isil & Liebersohn, Jack, 2020. "Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program," Working Paper Series 2020-16, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Labeaga, José M. & Martínez-Ros, Ester & Sanchis, Amparo & Sanchis, Juan A., 2021. "Does persistence in using R&D tax credits help to achieve product innovations?," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
  • José M. Labeaga & Juan A. Ester Martínez-Ros & Amparo Sanchis-Llopis & Juan A. Sanchis-Llopis, 2020. "Does Persistence In Using R&D Tax Credits Help To Achieve Product Innovations?," Working Papers 2003, Department of Applied Economics II, Universidad de Valencia.
• Tian, Binbin & Yu, Baixue & Chen, Shi & Ye, Jingjing, 2020. "Tax incentive, R&D investment and firm innovation: Evidence from China," Journal of Asian Economics, Elsevier, vol. 71(C).
• Hoseini, Mohammad & Briand, Océane, 2020. "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, vol. 144(C).
• Guo, Jang-Ting & Hung, Fu-Sheng, 2020. "Tax evasion and financial development under asymmetric information in credit markets," Journal of Development Economics, Elsevier, vol. 145(C).
  • Jang-Ting Guo & Fu-Sheng Hung, 2018. "Tax Evasion and Financial Development under Asymmetric Information in Credit Markets," Working Papers 201810, University of California at Riverside, Department of Economics.
• Federici, Daniela & Parisi, Valentino & Ferrante, Francesco, 2020. "Heterogeneous firms, corporate taxes and export behavior: A firm-level investigation for Italy," Economic Modelling, Elsevier, vol. 88(C), pages 98-112.
• Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020. "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, vol. 93(C), pages 384-397.
• Esteller-Moré, Alejandro & Rizzo, Leonzio & Secomandi, Riccardo, 2020. "The heterogenous impact of taxation on FDI: A note on Djankov et al. (2010)," Economics Letters, Elsevier, vol. 186(C).
• Dorsey-Palmateer, Reid & Niu, Ben, 2020. "The effect of carbon taxation on cross-border competition and energy efficiency investments," Energy Economics, Elsevier, vol. 85(C).
• Sun, Chuanwang & Zhan, Yanhong & Du, Gang, 2020. "Can value-added tax incentives of new energy industry increase firm's profitability? Evidence from financial data of China's listed companies," Energy Economics, Elsevier, vol. 86(C).
• Li, Jinke & Liu, Guy & Shao, Jing, 2020. "Understanding the ROC transfer payment in the renewable obligation with the recycling mechanism in the United Kingdom," Energy Economics, Elsevier, vol. 87(C).
• Hintermayer, Martin, 2020. "A carbon price floor in the reformed EU ETS: Design matters!," Energy Policy, Elsevier, vol. 147(C).
• Fan, Haichao & Liu, Yu & Qiu, Larry D. & Zhao, Xiaoxue, 2020. "Export to elude," Journal of International Economics, Elsevier, vol. 127(C).
• Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020. "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, vol. 70(1).
• Cevik, Serhan, 2020. "You are suffocating me: Firm-level analysis of state-owned enterprises and private investment," Journal of Comparative Economics, Elsevier, vol. 48(2), pages 292-301.
  • Mr. Serhan Cevik, 2019. "You Are Suffocating Me! Firm-Level Evidence on Crowding Out," IMF Working Papers 2019/080, International Monetary Fund.
• Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
• Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.
• Baker, Paul L. & Dawson, Chris, 2020. "The corporation tax elasticity of charitable donations," Journal of Economic Behavior & Organization, Elsevier, vol. 178(C), pages 1-14.
• van der Ploeg, Frederick & Rezai, Armon, 2020. "The risk of policy tipping and stranded carbon assets," Journal of Environmental Economics and Management, Elsevier, vol. 100(C).
  • Rick van der Ploeg & Armon Rezai, 2019. "The Risk of Policy Tipping and Stranded Carbon Assets," CESifo Working Paper Series 7769, CESifo.
• Bourgain, Arnaud & Zanaj, Skerdilajda, 2020. "A tax competition approach to resource taxation in developing countries," Resources Policy, Elsevier, vol. 65(C).
  • Arnaud Bourgain & Skerdilajda Zanaj, 2018. "A tax competition approach to resource taxation in developing countries," DEM Discussion Paper Series 18-21, Department of Economics at the University of Luxembourg.
• Balde, Mamadou Tanou, 2020. "A brief history of time: Taxation and mineral production in developing countries," Resources Policy, Elsevier, vol. 68(C).
• Caldara, Dario & Iacoviello, Matteo & Molligo, Patrick & Prestipino, Andrea & Raffo, Andrea, 2020. "The economic effects of trade policy uncertainty," Journal of Monetary Economics, Elsevier, vol. 109(C), pages 38-59.
  • Dario Caldara & Matteo Iacoviello & Patrick Molligo & Andrea Prestipino & Andrea Raffo, 2019. "The Economic Effects of Trade Policy Uncertainty," International Finance Discussion Papers 1256, Board of Governors of the Federal Reserve System (U.S.).
• Tazhitdinova, Alisa, 2020. "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, vol. 184(C).
• Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020. "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, vol. 191(C).
  • Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "Do Place-Based Tax Incentives Create Jobs?," NBER Chapters, in: Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
  • Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "Do Place-Based Tax Incentives Create Jobs?," NBER Working Papers 25115, National Bureau of Economic Research, Inc.
• Menichini, Amilcar A., 2020. "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 146-162.
• Bosio,Erica & Djankov,Simeon & Jolevski,Filip & Ramalho,Rita, 2020. "Survival of Firms during Economic Crisis," Policy Research Working Paper Series 9239, The World Bank.
  • Bosio, Erica & Djankov, Simeon & Jolevski, Filip & Ramalho, Rita, 2020. "Survival of firms during economic crisis," LSE Research Online Documents on Economics 118912, London School of Economics and Political Science, LSE Library.
• Gonzalez-Uribe, Juanita & Wang, Su, 2020. "The effects of small-firm loan guarantees in the UK: insights for the COVID-19 pandemic crisis," LSE Research Online Documents on Economics 118916, London School of Economics and Political Science, LSE Library.
• Harry J. Paarsch & John Rust, 2020. "Implementing Faustmann–Marshall–Pressler at Scale: Stochastic Dynamic Programing in Space," Advances in Econometrics, in: The Econometrics of Networks, volume 42, pages 145-174, Emerald Group Publishing Limited.
• Valeria Fanghella & Giovanna d'Adda & Massimo Tavoni, 2020. "Behavioral intervention to conserve energy in the workplace," Working Papers 2020.21, FAERE - French Association of Environmental and Resource Economists.
• Andrey V. Korytin, 2020. "Tax Burden Influence on the Foreign Direct Investment Distribution by Economic Industries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 68-86, February.
• Carbonnier, Clément & Malgouyres, Clément & Py, Loriane & Urvoy, Camille, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Journal of Public Economics, Elsevier, vol. 206(C).
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Post-Print hal-04258866, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," Institut des Politiques Publiques halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
  • Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2022. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," SciencePo Working papers Main hal-04258866, HAL.
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• Hintermayer, Martin, 2020. "A Carbon Price Floor in the Reformed EU ETS: Design matters!," EWI Working Papers 2020-3, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI).
• Bocklet, Johanna, 2020. "The Reformed EU ETS in Times of Economic Crises: the Case of the COVID-19 Pandemic," EWI Working Papers 2020-10, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI).
• Night, Sadress & Bananuka, Juma, 2020. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 73-88.
• Hoghoogi, Kaveh & Assadzadeh, Ahmad & Motefakerazad, Mohammadali, 2020. "The philanthropic giving in moral economy and tax incentives effect on it Case Study: Selected Cities of Iran (2009-2016)," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 7(2), pages 177-198, August.
• Beata GAVUROVA & Matus KUBAK & Martin MIKESKA, 2020. "The Efficiency Of Public Procurement In The Health Sector – The Platform On Sustainable Public Finances," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(35), pages 21-39, December.
• Dmitri Jegorov & Anna Leszczyłowska & Aleksander Łożykowski, 2020. "Estonian corporate tax: Lessons for Poland," mBank - CASE Seminar Proceedings 0163, CASE-Center for Social and Economic Research.
• Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(2), pages 275-297, July.
  • Francesca Calamunci & Francesco Drago, 0. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 0, pages 1-23.
  • Calamunci, Francesca & Drago, Francesco, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," IZA Discussion Papers 13028, Institute of Labor Economics (IZA).
  • Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," CSEF Working Papers 556, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• İbrahim Yarba & Z. Nuray Güner, 2020. "Leverage dynamics: Do financial development and government leverage matter? Evidence from a major developing economy," Empirical Economics, Springer, vol. 59(5), pages 2473-2507, November.
• Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(2), pages 275-297, July.
  • Francesca Calamunci & Francesco Drago, 0. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 0, pages 1-23.
  • Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," CSEF Working Papers 556, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  • Calamunci, Francesca & Drago, Francesco, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," IZA Discussion Papers 13028, Institute of Labor Economics (IZA).
• Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
• Madina Serikova & Lyazzat Sembiyeva & Kuralay Balginova & Gulzhan Alina & Aliya Shakharova & Anar Kurmanalina, 2020. "Tax revenues estimation and forecast for state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2419-2435, March.
• Luisito Bertinelli & Arnaud Bourgain & Florian Léon, 2020. "Corruption and tax compliance: evidence from small retailers in Bamako, Mali," Applied Economics Letters, Taylor & Francis Journals, vol. 27(5), pages 366-370, March.
  • Arnaud Bourgain & Luisito Bertinelli & Florian Leon, 2018. "Corruption and tax compliance: Evidence from small retailers in Bamako, Mali," DEM Discussion Paper Series 18-18, Department of Economics at the University of Luxembourg.
• Claudia Cantabene & Iacopo Grassi, 2020. "R&D cooperation in SMEs: the direct effect and the moderating role of human capital," Applied Economics, Taylor & Francis Journals, vol. 52(28), pages 3090-3105, June.
  • Cantabene, Claudia & grassi, iacopo, 2018. "R&D cooperation in SMEs: the direct effect and the moderating role of human capital," MPRA Paper 87925, University Library of Munich, Germany.
• Miriam Bruhn, 2020. "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," Journal of Development Studies, Taylor & Francis Journals, vol. 56(8), pages 1558-1577, July.
  • Bruhn,Miriam, 2016. "Can wage subsidies boost employment in the wake of an economic crisis ? evidence from Mexico," Policy Research Working Paper Series 7607, The World Bank.
  • Bruhn, Miriam, 2016. "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," IZA Discussion Papers 9995, Institute of Labor Economics (IZA).
• Allais, Oliver & Bonnet, Céline & Réquillart, Vincent & Spiteri, Marine, 2020. "Reformulation and taxes for healthier consumption: Empirical evidence in the French Dessert market," TSE Working Papers 20-1082, Toulouse School of Economics (TSE).
• Panayiota Lyssiotou & Elena Savva, 2020. "Who Pays Taxes on Basic Foodstuffs?: Evidence from Broadening the VAT Base," University of Cyprus Working Papers in Economics 03-2020, University of Cyprus Department of Economics.
• Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020. "The role of tax system complexity on foreign direct investment allocation," Working Papers 2020029, University of Ferrara, Department of Economics.
• Z. Robinson & J. De Beer, 2021. "Revisiting corporate income tax determinants in Southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 564-579, July.
  • Robinson, Zurika & de Beer, Jesse, 2020. "Revisiting corporate income tax determinants in Southern Africa," Working Papers 26650, University of South Africa, Department of Economics.
• MIHAILA, Nicoleta, 2020. "Companies Vulnerabilities In The Context Of Covid 19 Crisis. Analisys And Policy Responses," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 8(1), pages 230-237, October.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020. "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, vol. 6(4), pages 72-94, December.
• Dajčman Silvo, 2020. "Economic policy and confidence of economic agents – a causal relationship?," Review of Economic Perspectives, Sciendo, vol. 20(4), pages 471-484, December.
• Bosio, Erica & Djankov, Simeon & Jolevski, Filip & Ramalho, Rita, 2020. "Survival of firms during economic crisis," LSE Research Online Documents on Economics 118912, London School of Economics and Political Science, LSE Library.
  • Bosio,Erica & Djankov,Simeon & Jolevski,Filip & Ramalho,Rita, 2020. "Survival of Firms during Economic Crisis," Policy Research Working Paper Series 9239, The World Bank.
• Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021. "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
  • Gauthier,Bernard P. & Goyette,Jonathan & Kouame,Wilfried Anicet Kouakou, 2020. "Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries," Policy Research Working Paper Series 9441, The World Bank.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
• Becker, Marco, 2020. "Staatliche Förderung in Zeiten des Corona-Virus," EconStor Preprints 214899, ZBW - Leibniz Information Centre for Economics.
• Hintermayer, Martin, 2020. "A Carbon Price Floor in the Reformed EU ETS: Design Matters!," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224576, Verein für Socialpolitik / German Economic Association.
• Izabela Emerling, 2020. "Choice of the form of taxation in small and medium-sized enterprises and their importance for the economic growth and the country’s economy," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 48(4), pages 37-48, December.

2019

• Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
  • 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 23976, National Bureau of Economic Research, Inc.
  • 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 12391, C.E.P.R. Discussion Papers.
• Carsten Jentsch & Kurt G. Lunsford, 2019. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment," American Economic Review, American Economic Association, vol. 109(7), pages 2655-2678, July.
• Karel Mertens & Morten O. Ravn, 2019. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply," American Economic Review, American Economic Association, vol. 109(7), pages 2679-2691, July.
• Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, vol. 11(4), pages 140-174, October.
  • Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2008. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," NBER Working Papers 14383, National Bureau of Economic Research, Inc.
  • Bilbiie, Florin & Ghironi, Fabio & Melitz, Marc J, 2016. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," CEPR Discussion Papers 11294, C.E.P.R. Discussion Papers.
• Irem Guceri & Li Liu, 2019. "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 266-291, February.
  • Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  • Irem Guceri & Ms. Li Liu, 2017. "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers 2017/084, International Monetary Fund.
• Giorgia Maffini & Jing Xing & Michael P. Devereux, 2019. "The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 361-389, August.
  • Giorgia Maffini & Jing Xing & Michael P Devereux, 2016. "The impact of investment incentives: evidence from UK corporation tax returns," Working Papers 1601, Oxford University Centre for Business Taxation.
• Dhammika Dharmapala, 2019. "Profit Shifting in a Globalized World," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 488-492, May.
• Daniel Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 493-499, May.
  • Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
• Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
• Tomasz Nowak, 2019. "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September.
• Vladimir Nusinov & Ievgeniia Mishchuk & Yaroslav Izmaylov, 2019. "Development Of The Stereometric Method To The Analysis Of Economic Categories And Processes And Its Application In Security And Taxation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(4).
• Valentyna Martynenko, 2019. "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(2).
• Erosa, Andrés & González, Beatriz, 2019. "Taxation and the life cycle of firms," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 114-130.
  • Andrés Erosa & Beatriz González, 2019. "Taxation and the life cycle of firms," Working Papers 1943, Banco de España.
• Olivier GONZALEZ & Maïté CRAIGNON, 2019. "En 2018 la croissance de l’activité des PME françaises reste forte mais l’investissement fléchit," Bulletin de la Banque de France, Banque de France, issue 225.
• Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
• Johannes Becker & Andrea Schneider, 2019. "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 1222-1243, July.
  • Johannes Becker & Andrea Schneider, 2014. "Bidding for Firms with Unknown Characteristics," CESifo Working Paper Series 4806, CESifo.
• 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, vol. 39(4), pages 555-580, December.
  • Bloom , Nicholas & Bunn, Philip & Chen, Scarlet & Mizen, Paul & Smietanka, Pawel & Thwaites, Greg & Young, Garry, 2019. "Brexit and uncertainty: insights from the Decision Maker Panel," Bank of England working papers 780, Bank of England.
• Nicholas Bloom & Philip Bunn & Scarlet Chen & Paul Mizen & Pawel Smietanka & Gregory Thwaites, 2019. "The Impact of Brexit on UK Firms," NBER Working Papers 26218, National Bureau of Economic Research, Inc.
  • Bloom, Nicholas & Bunn, Philip & Chen, Scarlet & Mizen, Paul & Smietanka, Pawel & Thwaites, Gregory, 2019. "The impact of Brexit on UK firms," Bank of England working papers 818, Bank of England.
• Tarek A Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 2135-2202.
  • Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2017. "Firm-level political risk: Measurement and effects," CEPR Discussion Papers 12436, C.E.P.R. Discussion Papers.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-325, Boston University - Department of Economics.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," Working Papers Series 96, Institute for New Economic Thinking.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2017. "Firm-Level Political Risk: Measurement and Effects," NBER Working Papers 24029, National Bureau of Economic Research, Inc.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
• Aurelia DUCA & Ugbo JOHNBULL, 2019. "Factors Influencing Strategies To Promote Moldovan Wine On The New Markets," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 13-24.
• Nicoleta MIHAILA, 2019. "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(4), pages 174-183.
• Quemin, Simon & Trotignon, Raphaël, 2021. "Emissions trading with rolling horizons," Journal of Economic Dynamics and Control, Elsevier, vol. 125(C).
  • Simon Quemin & Raphael Trotignon, 2019. "Emissions trading with rolling horizons," Working Papers 1901, Chaire Economie du climat.
  • Quemin, Simon & Trotignon, Raphaël, 2021. "Emissions trading with rolling horizons," LSE Research Online Documents on Economics 113518, London School of Economics and Political Science, LSE Library.
• Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
  • Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series 7491, CESifo.
  • Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series 331, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Hebous, Shafik & Zimmermann, Tom, 2021. "Can government demand stimulate private investment? Evidence from U.S. federal procurement," Journal of Monetary Economics, Elsevier, vol. 118(C), pages 178-194.
  • Mr. Shafik Hebous & Tom Zimmermann, 2016. "Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement," IMF Working Papers 2016/060, International Monetary Fund.
  • Shafik Hebous & Tom Zimmermann, 2019. "Can government demand stimulate private investment? Evidence from U.S. federal procurement," CESifo Working Paper Series 7534, CESifo.
• van der Ploeg, Frederick & Rezai, Armon, 2020. "The risk of policy tipping and stranded carbon assets," Journal of Environmental Economics and Management, Elsevier, vol. 100(C).
  • Rick van der Ploeg & Armon Rezai, 2019. "The Risk of Policy Tipping and Stranded Carbon Assets," CESifo Working Paper Series 7769, CESifo.
• Francis Bloch & Gabrielle Demange, 2019. "Profit-Sharing Rules and the Taxation of Multinational Internet Platforms," CESifo Working Paper Series 7818, CESifo.
  • Francis Bloch & Gabrielle Demange, 2020. "Profit-sharing Rules and the Taxation of Multinational Internet Platforms," Working Papers hal-02502468, HAL.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019. "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series 8034, CESifo.
• Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
• Vincent Vicard, 2019. "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
• Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 17433, Universidad de los Andes, Facultad de Economía, CEDE.
• Javier Ávila-Mahecha, 2019. "Impacto redistributivo de la tributación a los dividendos en Colombia," Investigaciones y Productos CID 17214, Universidad Nacional de Colombia, FCE, CID.
• Hindriks, Jean & Serse, Valerio, 2019. "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," Journal of Public Economics, Elsevier, vol. 176(C), pages 142-160.
  • HINDRIKS Jean, & SERSE Valerio,, 2018. "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," LIDAM Discussion Papers CORE 2018004, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jean Hindriks & Valerio Serse, 2019. "Heterogeneity in the tax pass-through to spirit retail prices: evidence from Belgium," LIDAM Reprints CORE 3027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
  • Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
• Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
  • Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
• Maarten van 't Riet & Arjan Lejour, 2019. "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper 406, CPB Netherlands Bureau for Economic Policy Analysis.
• Maarten van 't Riet & Arjan Lejour, 2019. "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper 406.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
  • Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 2019/205, International Monetary Fund.
  • Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
• Tarek A. Hassan & Stephan Hollander & Laurence Van Lent & Ahmed Tahoun, 2024. "The Global Impact of Brexit Uncertainty," Journal of Finance, American Finance Association, vol. 79(1), pages 413-458, February.
  • Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2019. "The Global Impact of Brexit Uncertainty," CEPR Discussion Papers 14253, C.E.P.R. Discussion Papers.
  • Tarek Hassan & Laurence van Lent & Stephan Hollander & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," Working Papers Series 106, Institute for New Economic Thinking.
  • Tarek Alexander Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," NBER Working Papers 26609, National Bureau of Economic Research, Inc.
• Mustafa zye il, 2019. "Relationship between Brand Value, Firm Size and Stock Price Performance: 2nd Generation Panel Data Analysis on Turkish Retail Sector and Sport Clubs," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 38-43.
• Hanni, Michael & Podestá, Andrea, 2019. "Manipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Hanni, Michael & Podestá, Andrea, 2019. "Trade misinvoicing in copper products: a case study of Chile and Peru," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Woo, Wing Thye, 2019. "China's soft budget constraint on the demand-side undermines its supply-side structural reforms," China Economic Review, Elsevier, vol. 57(C).
• Buryi, Pavlo & Lahiri, Sajal, 2019. "Research and development and trade policies for product innovation in the presence of foreign competition," Economic Modelling, Elsevier, vol. 80(C), pages 429-440.
• Fajnzylber, Eduardo & Lara, Bernardo & León, Tomás, 2019. "Increased learning or GPA inflation? Evidence from GPA-based university admission in Chile," Economics of Education Review, Elsevier, vol. 72(C), pages 147-165.
• Farrell, Katharine N. & Löw Beer, David, 2019. "Producing the ecological economy: A study in developing fiduciary principles supporting the application of flow-fund consistent investment criteria for sovereign wealth funds," Ecological Economics, Elsevier, vol. 165(C), pages 1-1.
• Verde, Stefano F. & Graf, Christoph & Jong, Thijs, 2019. "Installation entries and exits in the EU ETS: patterns and the delay effect of closure provisions," Energy Economics, Elsevier, vol. 78(C), pages 508-524.
• Li, Mingshan & Sun, Xiaohua & Wang, Yun & Song-Turner, Helen, 2019. "The impact of political connections on the efficiency of China's renewable energy firms," Energy Economics, Elsevier, vol. 83(C), pages 467-474.
• Ağca, Şenay & Igan, Deniz, 2019. "Fiscal consolidations and the cost of credit," Journal of International Economics, Elsevier, vol. 120(C), pages 84-108.
• Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
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• Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
• Arjan Lejour & Jan Möhlmann & Maarten van 't Riet & Thijs Benschop, 2019. "Dutch Shell Companies and International Tax Planning," CPB Discussion Paper 402, CPB Netherlands Bureau for Economic Policy Analysis.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Other publications TiSEM 175074ad-0248-4c86-b313-a, Tilburg University, School of Economics and Management.
  • Lejour, Arjan & Mohlmann, Jan & van't Riet, Maarten & Benschop, Thijs, 2019. "Dutch Shell Companies and International Tax Planning," Discussion Paper 2019-024, Tilburg University, Center for Economic Research.
• Annika Nivala, 2019. "Effects of subsidizing the firstemployee - Empirical evidencefrom Finland," Discussion Papers 129, Aboa Centre for Economics.
• Raúl Bajo Buenestado & Miguel Angel Borrella-Mas, 2019. "Vertical Market Structure and Tax Pass-through: Evidence from the Spanish Gasoline Market," Faculty Working Papers 01/19, School of Economics and Business Administration, University of Navarra.
• MIHAILA, Nicoleta, 2019. "Evolution Of The Romanian Business Environment In The Context Of Tax Changes In The Period 2015 – 2018," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 7(1), pages 71-76, October.
• Gosk Beata & Nehrebecka Natalia, 2019. "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, vol. 6(53), pages 108-131, January.
  • Gosk Beata & Nehrebecka Natalia, 2019. "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, vol. 6(53), pages 108-131, January.
• Gosk Beata & Nehrebecka Natalia, 2019. "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, vol. 6(53), pages 108-131, January.
  • Gosk Beata & Nehrebecka Natalia, 2019. "Are subsidies for Polish enterprises effective: empirical results based on panel data," Central European Economic Journal, Sciendo, vol. 6(53), pages 108-131, January.
• Podstawka Łukasz, 2019. "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 12(3), pages 312-325, September.
• Nazarczuk, Jarosław M. & Umiński, Stanisław, 2019. "Foreign Trade in Special Economic Zones in Poland," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 204302, March.
• Aleksandar VASILEV, 2019. "Taxation And Welfare: Measuring The Effect Of Bulgaria’S 2007-08 Corporate-Personal Income Tax Reforms," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 10(2), pages 113-117.
  • Vasilev, Aleksandar, 2019. "Taxation and welfare: measuring the effect of Bulgaria’s 2007-08 corporate-personal income tax reforms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue forthcomi.
• Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
  • 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 2018-21, Kiel Institute for the World Economy (IfW Kiel).
• Lerche, Adrian, 2019. "Investment Tax Credits and the Response of Firms," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203526, Verein für Socialpolitik / German Economic Association.
• Bührle, Anna Theresa & Spengel, Christoph, 2019. "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers 19-037, ZEW - Leibniz Centre for European Economic Research.

2018

• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Working Papers of the African Governance and Development Institute. 18/050, African Governance and Development Institute..
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica N. Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Research Africa Network Working Papers 18/050, Research Africa Network (RAN).
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," AFEA Working Papers 18/042, African Finance and Economic Association (AFEA).
• Daphne Chen & Shi Qi & Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, vol. 10(4), pages 270-304, October.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014. "Corporate income tax, legal form of organization, and employment," Working Papers 2014-18, Federal Reserve Bank of St. Louis.
  • Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers 334, Society for Economic Dynamics.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
• Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
• Eric Ohrn, 2018. "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 272-301, May.
• Nirupama L. Rao, 2018. "Taxes and US Oil Production: Evidence from California and the Windfall Profit Tax," American Economic Journal: Economic Policy, American Economic Association, vol. 10(4), pages 268-301, November.
• Alan J. Auerbach, 2018. "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, vol. 32(4), pages 97-120, Fall.
• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica N. Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Research Africa Network Working Papers 18/050, Research Africa Network (RAN).
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," AFEA Working Papers 18/042, African Finance and Economic Association (AFEA).
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Working Papers of the African Governance and Development Institute. 18/050, African Governance and Development Institute..
• Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica N. Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Research Africa Network Working Papers 18/050, Research Africa Network (RAN).
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," Working Papers of the African Governance and Development Institute. 18/050, African Governance and Development Institute..
  • Uchenna Efobi & Tanankem Belmondo & Emmanuel Orkoh & Scholastica Ngozi Atata & Opeyemi Akinyemi & Ibukun Beecroft, 2018. "Environmental Pollution Policy of Small Businesses in Nigeria and Ghana: Extent and Impact," AFEA Working Papers 18/042, African Finance and Economic Association (AFEA).
• Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu, 2018. "The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 626-640, December.
• Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
• Tomás Silva & Sérgio Lagoa, 2018. "Corporate Taxes And The Location Of Fdi In Europe: The Importance Economic Integration And Project Characteristics," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 63(217), pages 39-74, April – J.
• Simon Bösenberg & Peter H. Egger & Valeria Merlo & Georg Wamser, 2018. "Measuring The Interdependence Of Multinational Firms' Foreign Investments," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1064-1088, April.
• Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
  • 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 168118, Verein für Socialpolitik / German Economic Association.
• Johannes Becker & Andrea Schneider, 2018. "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(2), pages 202-217, April.
  • Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo.
• Silvia-Elena ISACHI, 2018. "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 93-103.
• Aneta Borůvková, Jaroslava Šepeľová, 2018. "Digital Economy As A New Challenge For Tax Policy," Almanach (Actual Issues in World Economics and Politics), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 13(4), pages 5-12.
• Patrick Suet & Marie-Liesse Dallemagne, 2018. "Banque et impôts en France," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 77-87.
• Laurent Quignon, 2018. "Spécificités et évolution récente de la fiscalité bancaire," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 89-106.
• François Meunier, 2018. "La baisse de l'impôt sur les sociétés et la valeur des entreprises," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 107-121.
• Bertrand Lavayssière, 2018. "Innovation financière et fiscalité," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 123-133.
• Jean-Édouard Colliard, 2018. "Les taxes sur les transactions financières : un outil dépassé ?," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 135-150.
• 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), vol. 12, pages 1-25.
  • Xuefeng Qian & Bifei Tian & W. Robert Reed & Ziruo Chen, 2018. "Searching for Profit-Shifting in China," Working Papers in Economics 18/08, University of Canterbury, Department of Economics and Finance.
• Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018. "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series 6960, CESifo.
• Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
  • 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 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
  • Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
  • Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
  • 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 wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
  • Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
  • 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 85, VATT Institute for Economic Research.
• Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
  • Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series 7381, CESifo.
• Kari, Seppo & Laitila, Jussi & Ropponen, Olli, 2018. "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," Working Papers 110, VATT Institute for Economic Research.
  • Seppo Kari & Jussi Laitila & Olli Ropponen, 2018. "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," EconPol Working Paper 18, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Jack Mintz, 2018. "Global Implications of U.S. Tax Reform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 22-35, April.
  • Jack Mintz, 2018. "Global Implications of U.S. Tax Reform," EconPol Working Paper 8, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
• Jack Mintz, 2018. "Global Implications of U.S. Tax Reform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 22-35, April.
  • Jack Mintz, 2018. "Global Implications of U.S. Tax Reform," EconPol Working Paper 8, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Carla Krolage & Klaus Wohlrabe, 2018. "Auswirkungen der US-Steuerreform auf deutsche Unternehmen - Ergebnisse einer Unternehmensumfrage," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 74-76, April.
• Martin Gurtler, 2018. "What Influences Private Investment? The Case of the Czech Republic," Working Papers 2018/14, Czech National Bank.
• Cecilia Llambi & Andres Rius & Fedora Carbajal & Paula Carrasco & Paola Cazulo, 2018. "Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 25-58, May.
  • 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 1045, CAF Development Bank Of Latinamerica.
• Hindriks, Jean & Serse, Valerio, 2019. "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," Journal of Public Economics, Elsevier, vol. 176(C), pages 142-160.
  • HINDRIKS Jean, & SERSE Valerio,, 2018. "Heterogeneity in the tax pass-through to spirit retail prices: Evidence from Belgium," LIDAM Discussion Papers CORE 2018004, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jean Hindriks & Valerio Serse, 2019. "Heterogeneity in the tax pass-through to spirit retail prices: evidence from Belgium," LIDAM Reprints CORE 3027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: evidence from a French policy," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 154(3), pages 429-454, August.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," SciencePo Working papers Main hal-03391928, HAL.
  • Mayer, Thierry & Malgouyres, Clément, 2018. "Exports and labor costs: Evidence from a French Policy," CEPR Discussion Papers 12728, C.E.P.R. Discussion Papers.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," Post-Print hal-03391928, HAL.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
  • Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018. "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers 13251, C.E.P.R. Discussion Papers.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers 25191, National Bureau of Economic Research, Inc.
• Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "How Do Firms Respond to Place-Based Tax Incentives?," RF Berlin - CReAM Discussion Paper Series 1811, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
• Berlinger, Edina, 2018. "How does the state destroy incentives in innovation financing?," Corvinus Economics Working Papers (CEWP) 2018/02, Corvinus University of Budapest.
• Nguyen, Thien T., 2018. "Public Debt and the Slope of the Term Structure," Working Paper Series 2018-23, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Dewi Anggraeni & Serena Ghean Niagara & Mohammad Anwar, 2018. "Legal Protection Againts Buyers due to not Performing Seller in Electronic Transaction," International Journal of Economics and Financial Issues, Econjournals, vol. 8(5), pages 168-171.
• Moore, Jared A. & Xu, Li, 2018. "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, vol. 42(C), pages 70-82.
• Rocha, Rudi & Ulyssea, Gabriel & Rachter, Laísa, 2018. "Do lower taxes reduce informality? Evidence from Brazil," Journal of Development Economics, Elsevier, vol. 134(C), pages 28-49.
• Karpavičius, Sigitas & Yu, Fan, 2018. "The impact of dividend-protected CEO equity incentives on firm value and risk," Economic Modelling, Elsevier, vol. 71(C), pages 16-24.
• Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
• Zhao, Yibing & Wang, Can & Sun, Yuwei & Liu, Xianbing, 2018. "Factors influencing companies' willingness to pay for carbon emissions: Emission trading schemes in China," Energy Economics, Elsevier, vol. 75(C), pages 357-367.
• Liu, Yu, 2018. "Government extraction and firm size: Local officials’ responses to fiscal distress in China," Journal of Comparative Economics, Elsevier, vol. 46(4), pages 1310-1331.
• Duquette, Nicolas J. & Ohrn, Eric C., 2018. "Corporate charitable foundations, executive entrenchment, and shareholder distributions," Journal of Economic Behavior & Organization, Elsevier, vol. 152(C), pages 235-253.
• Kyyrä, Tomi & Paukkeri, Tuuli, 2018. "Does experience rating reduce sickness and disability claims? Evidence from policy kinks," Journal of Health Economics, Elsevier, vol. 61(C), pages 178-192.
• Turnbull, Geoffrey K. & Waller, Bennie D., 2018. "(What) do top performing real estate agents deliver for their clients?," Journal of Housing Economics, Elsevier, vol. 41(C), pages 142-152.
• Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.
• Egebark, Johan & Kaunitz, Niklas, 2018. "Payroll taxes and youth labor demand," Labour Economics, Elsevier, vol. 55(C), pages 163-177.
  • Egebark, Johan & Kaunitz, Niklas, 2014. "Payroll Taxes and Youth Labor Demand," Working Paper Series 1001, Research Institute of Industrial Economics, revised 07 Jun 2017.
• Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018. "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
  • Kosonen, Tuomas & Harju, Jarkko & Nordström Skans, Oskar, 2015. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 70, VATT Institute for Economic Research.
  • Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo.
  • Nordström Skans, Oskar & Harju, Jarkko & Kosonen, Tuomas, 2018. "Firm types, price-setting strategies, and consumption-tax incidence?," Working Paper Series 2018:4, IFAU - Institute for Evaluation of Labour Market and Education Policy.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
  • Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010. "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series 841, Research Institute of Industrial Economics, revised 22 Sep 2017.
• Llambí, Cecilia & Rius, Andrés & Carbajal, Fedora & Carrasco, Paula & Cazulo, Paola, 2018. "Are tax credits effective in developing countries? The recent Uruguayan experience," LSE Research Online Documents on Economics 123057, London School of Economics and Political Science, LSE Library.
• Vadim Ponkratov & Andrey Pozdnyaev & Nikolay Kuznetsov, 2018. "Evaluating the Impact of Russian Excise Duty on Oil Products on the Development of Oil Refining and Oil Industry," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 414-425.
• Arkadiusz Bernal, 2018. "The Value Added Tax Incidence – the Case of the Book Market in CEE Countries," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 68(2), pages 144-164, April.
• Schade, Jens & Schlag, Bernhard, 2000. "Acceptability of Urban Transport Pricing," Research Reports 72, VATT Institute for Economic Research.
• Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
• Kyyrä, Tomi & Paukkeri, Tuuli, 2018. "Using a Kinked Policy Rule to Estimate the Effect of Experience Rating on Disability Inflow," Working Papers 105, VATT Institute for Economic Research.
• Kari, Seppo & Laitila, Jussi & Ropponen, Olli, 2018. "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," Working Papers 110, VATT Institute for Economic Research.
• Karel Mertens & Morten O. Ravn, 2018. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply to Jentsch and Lunsford," Working Papers 1805, Federal Reserve Bank of Dallas.
• Vladimir V. Gromov, 2018. "Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 39-50, February.
• Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: evidence from a French policy," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 154(3), pages 429-454, August.
  • Mayer, Thierry & Malgouyres, Clément, 2018. "Exports and labor costs: Evidence from a French Policy," CEPR Discussion Papers 12728, C.E.P.R. Discussion Papers.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," Post-Print hal-03391928, HAL.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," SciencePo Working papers Main hal-03391928, HAL.
• Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: evidence from a French policy," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 154(3), pages 429-454, August.
  • Mayer, Thierry & Malgouyres, Clément, 2018. "Exports and labor costs: Evidence from a French Policy," CEPR Discussion Papers 12728, C.E.P.R. Discussion Papers.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," SciencePo Working papers Main hal-03391928, HAL.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," Post-Print hal-03391928, HAL.
• Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: evidence from a French policy," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 154(3), pages 429-454, August.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," Sciences Po publications info:hdl:2441/juegcqdoe81, Sciences Po.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," SciencePo Working papers hal-03391928, HAL.
  • Clément Malgouyres & Thierry Mayer, 2018. "Exports and labor costs: Evidence from a French Policy," Post-Print hal-03391928, HAL.
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• Dayanna Carolina Barzallo Torres & Jorge Luis Garcia Bacuilima, & Juan Pablo Vazquez Loaiza, 2018. "The Drawback Incentive In Flower Growing Companies Of Azuay S Province: A Swot Analysis Through The Delphi Method El Incentivo Drawback En Empresas Floricolas De La Provincia Del Azuay: Un Foda A Trav," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(7), pages 37-52.
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• Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2018. "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers 18/257, International Monetary Fund.
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• Fredrik W. Andersson & Dan Johansson & Johan Karlsson & Magnus Lodefalk & Andreas Poldahl, 2018. "The characteristics of family firms: exploiting information on ownership, kinship, and governance using total population data," Small Business Economics, Springer, vol. 51(3), pages 539-556, October.
  • Andersson, Fredrik W. & Johansson, Dan & Karlsson, Johan & Lodefalk, Magnus & Poldahl, Andreas, 2018. "The Characteristics of Family Firms: Exploiting Information on Ownership, Kinship and Governance Using Total Population Data," HUI Working Papers 135, HUI Research.
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• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
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• David Gill & Daniel Sgroi & Churchill College and Department of Applied Economics & University of Cambridge, 2004. "The Superiority of Biased Reviewers in a Model of Simultaneous Sales," Economics Series Working Papers 206, University of Oxford, Department of Economics.
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• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
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  • Bloom , Nicholas & Bunn, Philip & Chen, Scarlet & Mizen, Paul & Smietanka, Pawel & Thwaites, Greg & Young, Garry, 2019. "Brexit and uncertainty: insights from the Decision Maker Panel," Bank of England working papers 780, Bank of England.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
• Koji Okuguchi & Takeshi Yamazaki, 2018. "Existence of Unique Equilibrium in Cournot Mixed Oligopoly," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 20(03), pages 1-13, September.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018. "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research 231, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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 235, arqus - Arbeitskreis Quantitative Steuerlehre.
• Castillo-Murciego, Ángela & López-Laborda, Julio, 2019. "The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-33.
  • 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 2018-21, Kiel Institute for the World Economy (IfW Kiel).
• 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), vol. 12, pages 1-25.
  • Xuefeng Qian & Bifei Tian & W. Robert Reed & Ziruo Chen, 2018. "Searching for Profit-Shifting in China," Working Papers in Economics 18/08, University of Canterbury, Department of Economics and Finance.
• Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
  • Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
• Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
  • Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.

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, vol. 107(1), pages 217-248, January.
  • Eric Zwick & James Mahon, 2016. "Tax Policy and Heterogeneous Investment Behavior," NBER Working Papers 21876, National Bureau of Economic Research, Inc.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
• 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, vol. 16(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, vol. 7(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," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
  • 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 1001, Banco de la Republica de Colombia.
• 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), vol. 1(1), pages 47-54, February.
  • Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
  • Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers 15-028, ZEW - Leibniz Centre for European Economic Research.
• J. David Brown & John S. Earle, 2017. "Finance and Growth at the Firm Level: Evidence from SBA Loans," Journal of Finance, American Finance Association, vol. 72(3), pages 1039-1080, June.
  • Brown, J. David & Earle, John S., 2015. "Finance and Growth at the Firm Level: Evidence from SBA Loans," IZA Discussion Papers 9267, Institute of Labor Economics (IZA).
• Jean†Edouard Colliard & Peter Hoffmann, 2017. "Financial Transaction Taxes, Market Composition, and Liquidity," Journal of Finance, American Finance Association, vol. 72(6), pages 2685-2716, December.
  • Hoffmann, Peter & Colliard, Jean-Edouard, 2017. "Financial transaction taxes, market composition, and liquidity," Working Paper Series 2030, European Central Bank.
• Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2017. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 669-707, June.
  • Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2015. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," NBER Working Papers 21834, National Bureau of Economic Research, Inc.
• 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, vol. 31(2), pages 204-222, June.
  • 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 5119, CESifo.
  • 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 9646, Institute of Labor Economics (IZA).
• Gavrilova, Evelina & Zoutman, Floris T. & Hopland, Arnt O., 2017. "How to Use One Instrument to Identify Two Elasticities," Discussion Papers 2017/2, Norwegian School of Economics, Department of Business and Management Science.
  • Evelina Gavrilova & Floris Zoutman & Arnt Ove Hopland, 2017. "How to Use One Instrument to Identify Two Elasticities," CESifo Working Paper Series 6379, CESifo.
• 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 6522, CESifo.
• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
  • Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
  • Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
• 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 1214, Board of Governors of the Federal Reserve System (U.S.).
  • 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 6594, CESifo.
• Ana Maria Montoya Gómez & Markus Zimmer, 2017. "Assessing the Effects of Climate Policy on Companies' Greenhouse Gas Emissions," CESifo Working Paper Series 6651, CESifo.
• Johannes Becker & Ronald B. Davies, 2015. "Learning to Tax ?- Interjurisdictional Tax Competition under Incomplete Information," Working Papers 201519, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2017. "Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information," CESifo Working Paper Series 6699, CESifo.
• Buchheim, Lukas & Link, Sebastian, 2017. "The Effect of Disaggregate Information on the Expectation Formation of Firms," Discussion Papers in Economics 41214, University of Munich, Department of Economics.
  • Lukas Buchheim & Sebastian Link, 2017. "The Effect of Disaggregate Information on the Expectation Formation of Firms," CESifo Working Paper Series 6768, CESifo.
• 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, May.
• 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.
  • Felbermayr, Gabriel & Gröschl, Jasmin & Steinwachs, Thomas, 2018. "The Trade Effects of Border Controls," Munich Reprints in Economics 58909, University of Munich, Department of Economics.
• Johannes Becker & Joachim Englisch, 2017. "Trumps Steuerpläne," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(12), pages 22-25, June.
• Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
  • Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
  • Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
  • 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 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
• 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-03101505, HAL.
  • Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
  • Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
  • Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
• Javier Ávila Mahecha & Jorge Armando Rodríguez, 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 15597, Universidad Nacional de Colombia, FCE, CID.
• 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, vol. 0(Fall 2017), pages 41-74, November.
  • 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 123052, London School of Economics and Political Science, LSE Library.
• 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-03101505, HAL.
  • Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
  • Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
  • Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
• Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
  • 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 23976, National Bureau of Economic Research, Inc.
  • 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 12391, C.E.P.R. Discussion Papers.
• Tarek A Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 2135-2202.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2017. "Firm-Level Political Risk: Measurement and Effects," NBER Working Papers 24029, National Bureau of Economic Research, Inc.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-325, Boston University - Department of Economics.
  • Tarek A. Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2019. "Firm-Level Political Risk: Measurement and Effects," Working Papers Series 96, Institute for New Economic Thinking.
  • Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2017. "Firm-level political risk: Measurement and effects," CEPR Discussion Papers 12436, C.E.P.R. Discussion Papers.
• Guzmán Ourens, 2020. "The long-term impact of trade with firm heterogeneity," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 156(4), pages 887-919, November.
  • Guzman Ourens, 2017. "The long-term impact of trade with firm heterogeneity," LIDAM Discussion Papers IRES 2017004, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
• Cecilia Llambi & Andres Rius & Fedora Carbajal & Paula Carrasco & Paola Cazulo, 2018. "Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 25-58, May.
  • 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 1045, CAF Development Bank Of Latinamerica.
• Jean†Edouard Colliard & Peter Hoffmann, 2017. "Financial Transaction Taxes, Market Composition, and Liquidity," Journal of Finance, American Finance Association, vol. 72(6), pages 2685-2716, December.
  • Hoffmann, Peter & Colliard, Jean-Edouard, 2017. "Financial transaction taxes, market composition, and liquidity," Working Paper Series 2030, European Central Bank.
• Edvin Xhango, 2017. "Fiscal Burden And Business Opportunities," Sociology and Social Work Review, International Society for projects in Education and Research, vol. 1(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, vol. 42(C), pages 179-197.
  • Buchanan, Bonnie & Cao, Xuying (Cathy) & Liljeblom, Eva & Weihrich, Susan, 2016. "Uncertainty and firm dividend policy – a natural experiment," Bank of Finland Research Discussion Papers 11/2016, Bank of Finland.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017. "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 126-148.
• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
  • Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 20292, Victoria University of Wellington, Chair in Public Finance.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
• 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, vol. 41(4), pages 537-568.
  • 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 2017-2, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
  • 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 367, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
• Lai, Tat-kei & Ng, Travis, 2017. "Does dividend tax impede competition for corporate charters?," Journal of Comparative Economics, Elsevier, vol. 45(4), pages 751-772.
  • Tat-Kei Lai & Travis Ng, 2017. "Does dividend tax impede competition for corporate charters?," Post-Print hal-01744586, HAL.
• 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, vol. 124(3), pages 441-463.
• 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, vol. 13(1), pages 52-68.
• Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2017. "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
  • 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, vol. 151(C), pages 28-40.
  • 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 21516, National Bureau of Economic Research, Inc.
• 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, vol. 155(C), pages 147-163.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
  • Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
• Dumont, Michel, 2017. "Assessing the policy mix of public support to business R&D," Research Policy, Elsevier, vol. 46(10), pages 1851-1862.
• 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, vol. 46(1), pages 57-72.
• 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, vol. 0(Fall 2017), pages 41-74, November.
  • 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 123052, London School of Economics and Political Science, LSE Library.
• 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, vol. 0(333), pages .137-164, enero-mar.
• Luca Cappellani & Stefano Prezioso & Stefano Rosignoli, 2017. "Una valutazione territoriale degli effetti macroeconomici del "Piano nazionale Industria 4.0"," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(2), pages 59-91.
• 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," SciencePo Working papers Main hal-03393161, HAL.
  • 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 2017-25, Observatoire Francais des Conjonctures Economiques (OFCE).
  • 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-03393161, HAL.
• 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 85, VATT Institute for Economic Research.
• Kari, Seppo, 2017. "The effects of tax-deductible reserves on investment incentives," Working Papers 93, VATT Institute for Economic Research.
• 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 2017-055, Board of Governors of the Federal Reserve System (U.S.).
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• Adrian Amarita, 2017. "Fiscal Evasion in Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 65(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, vol. 18(2), pages 246-275, September.
• Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2017. "Shades of Grey: Business Compliance with Fiscal and Labour Regulations," Discussion Papers dp17-07, Department of Economics, Simon Fraser University.
• Erik O. Kimbrough & Andrew D. McGee & Hitoshi Shigeoka, 2022. "How Do Peers Impact Learning? An Experimental Investigation of Peer-to-Peer Teaching and Ability Tracking," Journal of Human Resources, University of Wisconsin Press, vol. 57(1), pages 304-339.
  • 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," NBER Working Papers 23439, National Bureau of Economic Research, Inc.
  • 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 dp17-08, Department of Economics, Simon Fraser University.
  • Kimbrough, Erik O. & McGee, Andrew & Shigeoka, Hitoshi, 2017. "How Do Peers Impact Learning? An Experimental Investigation of Peer-To-Peer Teaching and Ability Tracking," IZA Discussion Papers 10783, Institute of Labor Economics (IZA).
• Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  • Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge 182-17, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• 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, vol. 32, pages 116-136, Spring.
  • Andrea Linarello & Andrea Petrella, 2016. "Productivity and reallocation: evidence from the universe of Italian firms," Questioni di Economia e Finanza (Occasional Papers) 353, Bank of Italy, Economic Research and International Relations Area.
• 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 2017-25, Observatoire Francais des Conjonctures Economiques (OFCE).
  • 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 publications info:hdl:2441/3tcjovkgns9, Sciences Po.
  • 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-03393161, HAL.
  • 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," SciencePo Working papers Main hal-03393161, HAL.
• 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, in: Diery Seck (ed.), Investment and Competitiveness in Africa, pages 207-213, Springer.
• 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, in: Diery Seck (ed.), Investment and Competitiveness in Africa, pages 177-190, Springer.
• Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
  • Leon Bettendorf & Arjan Lejour & Maarten van 't Riet, 2016. "Tax bunching by owners of small corporations," CPB Discussion Paper 326, CPB Netherlands Bureau for Economic Policy Analysis.
  • Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017. "Tax bunching by owners of small corporations," Other publications TiSEM 58e79329-7324-4083-991b-d, Tilburg University, School of Economics and Management.
• 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, vol. 99(5), pages 926-943, December.
  • 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 22037, National Bureau of Economic Research, Inc.
• James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
• Nicodano, Giovanna & Regis, Luca, 2019. "A trade-off theory of ownership and capital structure," Journal of Financial Economics, Elsevier, vol. 131(3), pages 715-735.
  • Giovanna Nicodano & Luca Regis, 2017. "A Trade-off Theory of Ownership and Capital Structure," Working papers 045, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • 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 5132, CESifo.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
• Cheriet, F., 2017. "Pratiques managériales frauduleuses en Algérie : diversité, ampleur et perceptions des acteurs," Working Papers MoISA 201705, 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.
• 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", vol. 21(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, vol. 2017(1), pages 26-46, January.
  • Henrekson, Magnus, 2017. "Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s," Working Paper Series 1164, Research Institute of Industrial Economics.
• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
  • Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 20292, Victoria University of Wellington, Chair in Public Finance.
• Creedy, John & Gemmell, Norman, 2017. "Effective tax rates and the user cost of capital when interest rates are low," Economics Letters, Elsevier, vol. 156(C), pages 82-87.
  • Creedy, John & Gemmell, Norman, 2017. "Effective Tax Rates and the User Cost of Capital when Interest Rates are Low," Working Paper Series 6768, Victoria University of Wellington, Chair in Public Finance.
• Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  • Wiji Arulampalam & Michael P. Devereux & Federica Liberini, 2012. "Taxes and the Location of Targets," Working Papers 1213, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1135, University of Warwick, Department of Economics.
  • Arulampalam. Wiji & Devereux, Michael P & Liberini, Federica, 2018. "Taxes and the Location of Targets," The Warwick Economics Research Paper Series (TWERPS) 1168, University of Warwick, Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2017. "Taxes and the Location of Targets," Economic Research Papers 269311, University of Warwick - Department of Economics.
  • Arulampalam, Wiji & Devereux, Michael & Liberini, Federica, 2017. "Taxes and the Location of Targets," Memorandum 02/2017, Oslo University, Department of Economics.
• 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 dt2017-02, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
• 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 dt2017-08, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
• Fischer, Marcel & Jensen, Bjarne Astrup, 2017. "The debt tax shield, economic growth and inequality," arqus Discussion Papers in Quantitative Tax Research 219, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2017. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 220, arqus - Arbeitskreis Quantitative Steuerlehre, 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 2017-26, Kiel Institute for the World Economy (IfW Kiel).
• 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), vol. 11, pages 1-47.
  • Castillo Murciego, Ángela & López Laborda, Julio, 2016. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers 2016-28, Kiel Institute for the World Economy (IfW Kiel).
• Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
  • 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 168118, Verein für Socialpolitik / German Economic Association.
• 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 168201, Verein für Socialpolitik / German Economic Association.
• von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
• Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
  • 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 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
  • Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
  • Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
• von Hagen, Dominik & Harendt, Christoph, 2017. "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers 17-062, ZEW - Leibniz Centre for European Economic Research.

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.
• 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, vol. 106(9), pages 2582-2624, September.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
• 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, vol. 8(3), pages 170-202, August.
  • Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
• 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, vol. 31(3), pages 1-2, September.
• 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, vol. 31(3), pages 1-11, September.
• 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) 361, Bank of Italy, Economic Research and International Relations Area.
• 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, vol. 84(2), pages 199-216, June.
  • Vimal Ranchhod & Arden Finn, 2014. "Estimating the short run effects of South Africa's Employment Tax Incentive on youth employment probabilities using a difference-in-differences approach," SALDRU Working Papers 134, Southern Africa Labour and Development Research Unit, University of Cape Town.
• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
• Buchanan, Bonnie G. & Cao, Cathy Xuying & Liljeblom, Eva & Weihrich, Susan, 2017. "Uncertainty and firm dividend policy—A natural experiment," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 179-197.
  • Buchanan, Bonnie & Cao, Xuying (Cathy) & Liljeblom, Eva & Weihrich, Susan, 2016. "Uncertainty and firm dividend policy : a natural experiment," Research Discussion Papers 11/2016, Bank of Finland.
• Orsini Chiara, 2016. "Ownership and Exit Behavior: Evidence from the Home Health Care Market," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 16(1), pages 289-320, January.
• Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
• 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, vol. 67(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 16/36, University of Canterbury, Department of Economics and Finance.
• 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, vol. 19(1), pages 1-39, May.
  • 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, vol. 19, pages 1-40, May.
• 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 66428, London School of Economics and Political Science, LSE Library.
  • 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 dp1413, Centre for Economic Performance, LSE.
• Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
• Simone Moriconi, 2016. "Taxation, industry integration and production efficiency," DISCE - Working Papers del Dipartimento di Economia e Finanza def043, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
  • Simone Moriconi, 2016. "Taxation, Industry Integration and Production Efficiency," CESifo Working Paper Series 6001, CESifo.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016. "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series 6098, CESifo.
• Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
  • Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016. "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series 6115, CESifo.
• 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 2016-09, Colorado School of Mines, Division of Economics and Business.
  • 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 6127, CESifo.
  • 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 2016-11, School of Economics, University of East Anglia, Norwich, UK..
• Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
• Marina Riem, 2016. "Corporate investment decisions under political uncertainty," ifo Working Paper Series 221, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Marina Riem, 2016. "Does political uncertainty influence firm owners‘ business perceptions?," ifo Working Paper Series 226, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Clara González Sotelo, Gloria Naranjo Africano, 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, March.
• 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, July.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, vol. 11(4), pages 140-174, October.
  • Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2008. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," NBER Working Papers 14383, National Bureau of Economic Research, Inc.
  • Bilbiie, Florin & Ghironi, Fabio & Melitz, Marc J, 2016. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," CEPR Discussion Papers 11294, C.E.P.R. Discussion Papers.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022. "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, vol. 90(2), pages 645-684, March.
  • Stefanie Stantcheva, 2015. "Optimal Taxation and R&D Policies," 2015 Meeting Papers 1533, Society for Economic Dynamics.
  • Akcigit, Ufuk & Hanley, Douglas & Stantcheva, Stefanie, 2016. "Optimal Taxation and R&D Policies," CEPR Discussion Papers 11682, C.E.P.R. Discussion Papers.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," Working Papers 2016-031, Human Capital and Economic Opportunity Working Group.
  • Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," NBER Working Papers 22908, National Bureau of Economic Research, Inc.
• Simone Moriconi, 2016. "Taxation, Industry Integration and Production Efficiency," CESifo Working Paper Series 6001, CESifo.
  • Simone Moriconi, 2016. "Taxation, industry integration and production efficiency," DISCE - Working Papers del Dipartimento di Economia e Finanza def043, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
• Lucas Ronconi & Mercedes Sidders & Benjamin Stanwix, 2016. "The Paradox of Effective Labor Regulation," Working Papers 201605, University of Cape Town, Development Policy Research Unit.
• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
  • Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
  • Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
• He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016. "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, vol. 29(C), pages 1-11.
• Ourens, Guzmán, 2016. "Trade and growth with heterogeneous firms revisited," Journal of International Economics, Elsevier, vol. 100(C), pages 194-202.
• Battiston, Pietro & Gamba, Simona, 2016. "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, vol. 46(C), pages 78-85.
  • Pietro Battiston & Simona Gamba, 2016. "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers 2016-04, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• 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, vol. 44(1), pages 148-162.
• Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016. "Corruption and Firm Tax Evasion," Working Papers 1624, Tulane University, Department of Economics.
• Park, Jongsang, 2016. "The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax," Journal of Public Economics, Elsevier, vol. 135(C), pages 87-104.
• Kalamov, Zarko Y. & Runkel, Marco, 2016. "On the implications of introducing cross-border loss-offset in the European Union," Journal of Public Economics, Elsevier, vol. 144(C), pages 78-89.
  • Zarko Kalamov & Marco Runkel, 2015. "On the Implications of Introducing Cross-Border Loss-Offset in the European Union," CESifo Working Paper Series 5436, CESifo.
• Orsini, Chiara, 2016. "Ownership and exit behavior: evidence from the home health care market," LSE Research Online Documents on Economics 65292, London School of Economics and Political Science, LSE Library.
• 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 dp1413, Centre for Economic Performance, LSE.
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• 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.
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• Florence TOUYA, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers 2015-2016_12, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
• 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, vol. 19, pages 1-40, May.
  • 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, vol. 19(1), pages 1-39, May.
• 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, vol. 69(1), pages 217-240, March.
  • Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016. "Financial Transaction Taxes in the European Union," Taxation Papers 62, Directorate General Taxation and Customs Union, European Commission.
• Okullo, Samuel J. & Reynès, Frédéric & Hofkes, Marjan W., 2021. "(Bio-)Fuel mandating and the green paradox," Energy Economics, Elsevier, vol. 95(C).
  • Okullo, Samuel & Reynes, F. & Hofkes, M., 2016. "Biofuel Mandating and the Green Paradox," Other publications TiSEM 2ef0304e-8645-42f7-9146-7, Tilburg University, School of Economics and Management.
  • Okullo, Samuel & Reynes, F. & Hofkes, M., 2016. "Biofuel Mandating and the Green Paradox," Discussion Paper 2016-024, Tilburg University, Center for Economic Research.
• Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016. "Corruption and Firm Tax Evasion," Working Papers 1624, Tulane University, Department of Economics.
• 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, vol. 3(4), pages 857-891.
  • Beat Hintermann, 2014. "Pass-through of CO2 Emission Costs to Hourly Electricity Prices in Germany," CESifo Working Paper Series 4964, CESifo.
• 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 6127, CESifo.
  • 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 2016-11, School of Economics, University of East Anglia, Norwich, UK..
  • 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 2016-09, Colorado School of Mines, Division of Economics and Business.
• Jin Cheng & Meixing Dai & Frédéric Dufourt, 2016. "Banking Crisis, Moral Hazard and Fiscal Policy Responses," Working Papers of BETA 2016-06, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
  • 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 wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
  • 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 85, VATT Institute for Economic Research.
  • Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
• Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
  • 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 036, World Institute for Development Economic Research (UNU-WIDER).
  • 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 85, VATT Institute for Economic Research.
  • Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo Group Munich.
• Miriam Bruhn, 2020. "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," Journal of Development Studies, Taylor & Francis Journals, vol. 56(8), pages 1558-1577, July.
  • Bruhn, Miriam, 2016. "Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico," IZA Discussion Papers 9995, Institute of Labor Economics (IZA).
  • Bruhn,Miriam, 2016. "Can wage subsidies boost employment in the wake of an economic crisis ? evidence from Mexico," Policy Research Working Paper Series 7607, The World Bank.
• 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 dt2016-05, Facultad de Ciencias Económicas y Empresariales, Universidad de Zaragoza.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016. "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research 210, arqus - Arbeitskreis Quantitative Steuerlehre.
• Buchanan, Bonnie G. & Cao, Cathy Xuying & Liljeblom, Eva & Weihrich, Susan, 2017. "Uncertainty and firm dividend policy—A natural experiment," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 179-197.
  • Buchanan, Bonnie & Cao, Xuying (Cathy) & Liljeblom, Eva & Weihrich, Susan, 2016. "Uncertainty and firm dividend policy – a natural experiment," Bank of Finland Research Discussion Papers 11/2016, Bank of Finland.
• 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 145294, ZBW - Leibniz Information Centre for Economics.
• 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), vol. 11, pages 1-47.
  • Castillo Murciego, Ángela & López Laborda, Julio, 2016. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers 2016-28, Kiel Institute for the World Economy (IfW Kiel).
• 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 2016-001, Universidad Loyola Andalucía, Department of Economics.
  • 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 2016-32, Kiel Institute for the World Economy (IfW Kiel).
• Beznoska, Martin & Hentze, Tobias, 2016. "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers 10/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
• Melle, Marco Cataldo, 2016. "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim 158, Pforzheim University.
• 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 145588, Verein für Socialpolitik / German Economic Association.
• Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
• Klaus Gründler & Sarah Sauerhammer, 2018. "Do expectations matter? Reassessing the effects of government spending on key macroeconomic variables in Germany," Applied Economics Letters, Taylor & Francis Journals, vol. 25(15), pages 1045-1050, September.
  • Gründler, Klaus & Sauerhammer, Sarah, 2016. "Do expectations matter? Reassessing the effect of government spending on key macroeconomic variables in Germany," Discussion Paper Series 134, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

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, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • 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) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Wallace E. Oates & Robert M. Schwab, 2015. "The Window Tax: A Case Study in Excess Burden," Journal of Economic Perspectives, American Economic Association, vol. 29(1), pages 163-180, Winter.
• Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
• Benedek Nobilis & András Svraka, 2015. "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, vol. 37(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) 295, Bank of Italy, Economic Research and International Relations Area.
• V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
• Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, vol. 16(4), pages 408-421, December.
  • Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 408-421, November.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
  • Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
• Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(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, vol. 16(4), pages 408-421, December.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
  • Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
• 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, vol. 30(4), pages 16-22.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • 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 5132, CESifo.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
• 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, vol. 106(9), pages 2582-2624, September.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
  • Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
• Li Liu & Benjamin Lockwood, 2015. "VAT Notches," CESifo Working Paper Series 5371, CESifo.
  • Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.
  • Lockwood, Ben & Liu, Li, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.
• Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015. "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers 1516, Oxford University Centre for Business Taxation.
• Eric Orhn, 2015. "The corporate investment response to the domestic production activities deduction," Working Papers 1526, Oxford University Centre for Business Taxation.
• Kalamov, Zarko Y. & Runkel, Marco, 2016. "On the implications of introducing cross-border loss-offset in the European Union," Journal of Public Economics, Elsevier, vol. 144(C), pages 78-89.
  • Zarko Kalamov & Marco Runkel, 2015. "On the Implications of Introducing Cross-Border Loss-Offset in the European Union," CESifo Working Paper Series 5436, CESifo.
• 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, vol. 24(6), pages 927-961, December.
  • Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015. "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015 8663, EcoMod.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
  • Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
  • Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers 15-390, KOF Swiss Economic Institute, ETH Zurich.
• Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
  • Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.
  • Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.
• Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018. "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
  • Kosonen, Tuomas & Harju, Jarkko & Nordström Skans, Oskar, 2015. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 70, VATT Institute for Economic Research.
  • Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo.
  • Nordström Skans, Oskar & Harju, Jarkko & Kosonen, Tuomas, 2018. "Firm types, price-setting strategies, and consumption-tax incidence?," Working Paper Series 2018:4, IFAU - Institute for Evaluation of Labour Market and Education Policy.
• 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, vol. 12(04), pages 03-07, January.
  • Michael P Devereux & John Vella, 2014. "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers 1425, Oxford University Centre for Business Taxation.
• 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, vol. 12(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, vol. 12(04), pages 15-21, January.
  • Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
• Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(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, vol. 12(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, vol. 12(04), pages 32-39, January.
• 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, vol. 12(4), pages 03-07, 01.
  • Michael P Devereux & John Vella, 2014. "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers 1425, Oxford University Centre for Business Taxation.
• 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, vol. 12(4), pages 08-14, 01.
• Shafik Hebous & Alfons J. 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, vol. 12(4), pages 15-21, 01.
  • Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
• Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 22-26, 01.
• 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, vol. 12(4), pages 27-31, 01.
• John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," CESifo DICE Report, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 32-29, 01.
• 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, vol. 12(4), pages 32-39, 01.
• 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, vol. 13(02), pages 57-62, August.
• 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, vol. 13(2), pages 57-62, 08.
  • Haufler, Andreas & Langenmayr, Dominika, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," Munich Reprints in Economics 27299, University of Munich, Department of Economics.
• Maria Margarida Serra Marques Martins de Moura Saraiva & Flamino José Leal Viola, 2015. "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers 2015_13, University of Evora, CEFAGE-UE (Portugal).
• Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
  • Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
• 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.
• Elina Ladinska & Marielle Non & Bas Straathof, 2015. "More R&D with tax incentives? A meta-analysis," CPB Discussion Paper 309, CPB Netherlands Bureau for Economic Policy Analysis.
• Elina Ladinska & Marielle Non & Bas Straathof, 2015. "More R&D with tax incentives? A meta-analysis," CPB Discussion Paper 309.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Marius Brülhart & Helen Simpson, 2018. "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, vol. 18(2), pages 319-353.
  • Brülhart, Marius, 2014. "Agglomeration economies, taxable rents, and government capture: evidence from a place-based policy," Papers 835, World Trade Institute.
  • Brülhart, Marius & Simpson, Helen, 2015. "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers 10578, C.E.P.R. Discussion Papers.
• Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.
  • Lockwood, Ben & Liu, Li, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.
  • Li Liu & Benjamin Lockwood, 2015. "VAT Notches," CESifo Working Paper Series 5371, CESifo.
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• Dwenger, Nadja & Fossen, Frank & Simmler, Martin, 2015. "From financial to real economic crisis. Evidence from individual firm-bank relationships in Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113000, Verein für Socialpolitik / German Economic Association.
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• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, vol. 43(C), pages 27-44.
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• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
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  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers 7808, Institute of Labor Economics (IZA).
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• 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, vol. 24(6), pages 927-961, December.
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• Caterina Astarita, 2015. "Taxing Wealth: Past, Present, Future - Workshop Proceedings," European Economy - Discussion Papers 003, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Federico Pica & Salvatore Villani, 2015. "Ancora sulle questioni dell?IRAP," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2015(117), pages 29-71.
• 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 2015-29, Observatoire Francais des Conjonctures Economiques (OFCE).
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• Nicholas Sly & Caroline Weber, 2015. "Global tax policy and the synchronization of business cycles," Research Working Paper RWP 15-7, Federal Reserve Bank of Kansas City.
• 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.
• 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, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
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• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing churches and mason lodges? Tax exemptions and rural development," CEPREMAP Working Papers (Docweb) 1308, CEPREMAP.
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Post-Print halshs-01155633, HAL.
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers 7808, Institute of Labor Economics (IZA).
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," PSE-Ecole d'économie de Paris (Postprint) halshs-01155633, HAL.
• 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, vol. 7(2), pages 88-124, May.
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  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • 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) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  • Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
  • Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, vol. 43(C), pages 27-44.
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  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Post-Print halshs-01213319, HAL.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," PSE Working Papers halshs-00736556, HAL.
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• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
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  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers 7808, Institute of Labor Economics (IZA).
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," PSE-Ecole d'économie de Paris (Postprint) halshs-01155633, HAL.
• 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, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE - Labex "OSE-Ouvrir la Science Economique" halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • 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) halshs-01156460, HAL.
  • Briant, Anthony & Lafourcade, Miren & Schmutz, Benoît, 2013. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," CEPREMAP Working Papers (Docweb) 1316, CEPREMAP.
• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, vol. 43(C), pages 27-44.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Working Papers halshs-00736556, HAL.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," PSE - Labex "OSE-Ouvrir la Science Economique" halshs-01213319, HAL.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Post-Print halshs-01213319, HAL.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," PSE Working Papers halshs-00736556, HAL.
  • 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) halshs-01213319, HAL.
  • Olivier Allais & Fabrice Etilé & Sebastien Lecocq, 2013. "Mandatory Labels, taxes and market forces : An empirical evaluation of fat policies," Post-Print hal-02807791, HAL.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing churches and mason lodges? Tax exemptions and rural development," CEPREMAP Working Papers (Docweb) 1308, CEPREMAP.
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," PSE-Ecole d'économie de Paris (Postprint) halshs-01155633, HAL.
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Post-Print halshs-01155633, HAL.
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers 7808, Institute of Labor Economics (IZA).
• 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, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
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  • Dreßler, Daniel & Scheuering, Uwe, 2015. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046 [rev.], ZEW - Leibniz Centre for European Economic Research.
• 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), vol. 1(1), pages 47-54, February.
  • Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
  • Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers 15-028, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 36, pages 453-474, December.
  • Blömer, Maximilian & Dolls, Mathias & Fuest, Clemens & Löffler, Max & Peichl, Andreas, 2015. "German public finances through the financial crisis," ZEW Discussion Papers 15-041, ZEW - Leibniz Centre for European Economic Research.

2014

• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, New Economic School (NES).
  • 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 w0201, Center for Economic and Financial Research (CEFIR).
• 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, vol. 10(4), pages 253-271, January.
  • 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), vol. 10(4), pages 1-19.
• Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
  • Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," Economic Research Papers 270243, University of Warwick - Department of Economics.
  • Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
• Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016. "Corruption and Firm Tax Evasion," Working Papers 1624, Tulane University, Department of Economics.
• Daniela Federici & Valentino Parisi, 2014. "Corporate Taxation and Exports: Evidence from Italian Firm-Level Data," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 23-38, May.
• Miguel Almunia & David Lopez-Rodriguez, 2014. "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers 1412, Oxford University Centre for Business Taxation.
  • Miguel Almunia & David López-Rodríguez, 2014. "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers 1419, Banco de España.
• Viloria De la Hoz, Joaquín, 2014. "Economía regional y empresarios urbanos," Chapters, in: Empresarios del Caribe colombiano: historia económica y empresarial el Magdalena Grande y del Bajo Magdalena, 1870-1930, chapter 1, pages 3-48, Banco de la Republica de Colombia.
• Viloria De la Hoz, Joaquín, 2014. "Economías agrícolas de exportación," Chapters, in: Empresarios del Caribe colombiano: historia económica y empresarial el Magdalena Grande y del Bajo Magdalena, 1870-1930, chapter 2, pages 52-130, Banco de la Republica de Colombia.
• Richard Kneller & Florian Misch, 2014. "The Effects Of Public Spending Composition On Firm Productivity," Economic Inquiry, Western Economic Association International, vol. 52(4), pages 1525-1542, October.
  • Kneller, Richard & Misch, Florian, 2013. "The effects of public spending composition on firm productivity," ZEW Discussion Papers 13-014, ZEW - Leibniz Centre for European Economic Research.
• Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
  • Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
• Miguel Almunia & David López-Rodríguez, 2014. "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers 1419, Banco de España.
  • Miguel Almunia & David Lopez-Rodriguez, 2014. "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers 1412, Oxford University Centre for Business Taxation.
• 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, vol. 12(04), pages 03-07, January.
  • Michael P Devereux & John Vella, 2014. "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers 1425, Oxford University Centre for Business Taxation.
• Shengbao Ji & Ji Zhang & Tooraj Jamasb, 2014. "Reform of the Coal Sector in an Open Economy: The Case of China," Working Papers EPRG 1419, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
  • 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 1445, Faculty of Economics, University of Cambridge.
• Giovanna Nicodano & Luca Regis, 2014. "Complex organizations, tax policy and financial stability," Carlo Alberto Notebooks 359, Collegio Carlo Alberto, revised 2015.
• Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2015. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 125-161, May.
  • Zinman, Jonathan & Karlan, Dean & Fairlie, Robert W, 2012. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," CEPR Discussion Papers 8823, C.E.P.R. Discussion Papers.
  • 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 qt56k4264f, Department of Economics, UC Santa Cruz.
  • Fairlie, Robert W. & Karlan, Dean & Zinman, Jonathan, 2014. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," IZA Discussion Papers 8367, Institute of Labor Economics (IZA).
  • Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2014. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," CESifo Working Paper Series 4960, CESifo.
  • Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2012. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," NBER Working Papers 17804, National Bureau of Economic Research, Inc.
• Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo.
• Johannes Becker & Andrea Schneider, 2019. "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 1222-1243, July.
  • Johannes Becker & Andrea Schneider, 2014. "Bidding for Firms with Unknown Characteristics," CESifo Working Paper Series 4806, CESifo.
• Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
• 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, vol. 23(4), pages 640-669, August.
  • Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
  • Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
• Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
  • Peter Egger & Valeria Merlo & Georg Wamser, 2014. "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series 4921, CESifo.
• 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, vol. 3(4), pages 857-891.
  • Beat Hintermann, 2014. "Pass-through of CO2 Emission Costs to Hourly Electricity Prices in Germany," CESifo Working Paper Series 4964, CESifo.
• Tobias Lindhe & Jan Södersten, 2016. "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
  • Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
  • Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
• Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014. "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance 2014/17, University of Stavanger.
  • Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014. "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series 5046, CESifo.
• Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo.
• 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, vol. 31(2), pages 204-222, June.
  • 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 5119, CESifo.
  • 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 9646, Institute of Labor Economics (IZA).
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • 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 5132, CESifo.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
• 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, vol. 67(14), pages 23-26, July.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, Center for Economic and Financial Research (CEFIR).
  • 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 w0201, New Economic School (NES).
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • 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 5132, CESifo.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
• 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.
• Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," Spatial Economic Analysis, Taylor & Francis Journals, vol. 9(3), pages 309-326, September.
  • Richard E. Baldwin & Toshihiro Okubo, 2009. "Tax Competition with Heterogeneous Firms," Discussion Paper Series 237, Research Institute for Economics & Business Administration, Kobe University.
  • Baldwin, Richard & Okubo, Toshihiro, 2014. "Tax Competition with Heterogeneous Firms," CEPR Discussion Papers 9969, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," CAMA Working Papers 2014-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
• 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, vol. 14(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, vol. 4(1), pages 152-169.
• Luis Bértola & Fernando Isabella & Carola Saavedra, 2014. "El ciclo económico del Uruguay, 1998-2012," Documentos de trabajo 33, Programa de Historia Económica, FCS, Udelar.
  • Bértola, Luis & Isabella, Fernando & Saavedra, Carola, 2014. "El ciclo económico del Uruguay, 1998-2012," Estudios y Perspectivas – Oficina de la CEPAL en Montevideo 37521, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
• 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, vol. 49(4), pages 403-425.
• Mendicino, Caterina & Prado, Mauricio, 2014. "Heterogeneous firms and the impact of government policy on welfare and informality," Economics Letters, Elsevier, vol. 124(1), pages 151-156.
• An, Zhiyong & Tan, Congyan, 2014. "Taxation and income shifting: Empirical evidence from a quasi-experiment in China," Economic Systems, Elsevier, vol. 38(4), pages 588-596.
• 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, vol. 42(C), pages 115-131.
• Onji, Kazuki, 2014. "The efficiency consequence of a political compromise in the Japanese tax reform of 1989," Japan and the World Economy, Elsevier, vol. 31(C), pages 54-64.
• Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
  • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
  • Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo.
  • Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
• Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
  • Peter Egger & Valeria Merlo & Georg Wamser, 2014. "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series 4921, CESifo.
• 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, vol. 114(1), pages 105-124.
• 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, vol. 31(C), pages 72-97.
  • Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series 4451, CESifo.
• Carbonnier, Clément, 2014. "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, vol. 118(C), pages 111-119.
  • Clément Carbonnier, 2014. "The incidence of non-linear price-dependent consumption taxes," Post-Print hal-02979768, HAL.
• 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, vol. 26(2), pages 242-256.
• Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," Spatial Economic Analysis, Taylor & Francis Journals, vol. 9(3), pages 309-326, September.
  • Richard E. Baldwin & Toshihiro Okubo, 2009. "Tax Competition with Heterogeneous Firms," Discussion Paper Series 237, Research Institute for Economics & Business Administration, Kobe University.
  • Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," CAMA Working Papers 2014-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
  • Baldwin, Richard & Okubo, Toshihiro, 2014. "Tax Competition with Heterogeneous Firms," CEPR Discussion Papers 9969, C.E.P.R. Discussion Papers.
• Branko Parac, 2014. "Hrvatski porezni sustav: Je li u funkciji investiranjac," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 27-66.
• 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 1445, Faculty of Economics, University of Cambridge.
  • Shengbao Ji & Ji Zhang & Tooraj Jamasb, 2014. "Reform of the Coal Sector in an Open Economy: The Case of China," Working Papers EPRG 1419, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
• Florian Umlauf, 2014. "Network Determinants of a Collaborative Funding System: The Case of the German Innovation Policy," Papers on Economics and Evolution 2014-03, Philipps University Marburg, Department of Geography.
• Albrizio, Silvia & Lamp, Stefan, 2014. "The investment effect of fiscal consolidation," Economics Working Papers ECO2014/10, European University Institute.
• Abdullah Ibrahim NAZAL, 2014. "Evaluate Local Private Companies Developing Strategy to Solve Crises," Expert Journal of Economics, Sprint Investify, vol. 2(1), pages 30-39.
• Antonio Affuso & Guido Nannariello, 2014. "Riforma degli incentivi e aziende di servizi: una quantificazione delle risorse," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(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, vol. 2014(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 56, VATT Institute for Economic Research.
• Andrew C. Chang, 2014. "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series 2014-101, Board of Governors of the Federal Reserve System (U.S.).
• Daphne Chen & Shi Qi & Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," American Economic Journal: Macroeconomics, American Economic Association, vol. 10(4), pages 270-304, October.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2014. "Corporate income tax, legal form of organization, and employment," Working Papers 2014-18, Federal Reserve Bank of St. Louis.
  • Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
  • Don Schlagenhauf, 2018. "Corporate Income Tax, Legal Form of Organization, and Employment," 2018 Meeting Papers 334, Society for Economic Dynamics.
• Ruben Hernandez-Murillo, 2014. "Interjurisdictional Competition and Location Decisions of Firms," Working Papers 2014-36, Federal Reserve Bank of St. Louis.
• 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 1408, Federal Planning Bureau, Belgium.
• 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 201408, Federal Planning Bureau, Belgium.
• 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.
• Carbonnier, Clément, 2014. "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, vol. 118(C), pages 111-119.
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• Egebark, Johan & Kaunitz, Niklas, 2018. "Payroll taxes and youth labor demand," Labour Economics, Elsevier, vol. 55(C), pages 163-177.
  • Egebark, Johan & Kaunitz, Niklas, 2014. "Payroll Taxes and Youth Labor Demand," Working Paper Series 1001, Research Institute of Industrial Economics, revised 07 Jun 2017.
• Skedinger, Per, 2014. "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series 1031, Research Institute of Industrial Economics.
• 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, vol. 40(2), pages 227-251, April.
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• Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014. "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series 5046, CESifo.
  • Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014. "Petroleum taxation and investment behaviour," UiS Working Papers in Economics and Finance 2014/17, University of Stavanger.
• Egebark, Johan & Kaunitz, Niklas, 2013. "Do payroll tax cuts raise youth employment?," Working Paper Series 2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  • Egebark, Johan & Kaunitz, Niklas, 2014. "Do payroll tax cuts raise youth employment?," Research Papers in Economics 2014:1, Stockholm University, Department of Economics.
• Tobias Lindhe & Jan Södersten, 2016. "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
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• Traian-Ovidiu Calota, 2014. "A New Tax System For Romanian Tourism Industry?," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, vol. 6(3), September.
• Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
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  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • 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 5132, CESifo.
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• 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, vol. 59(3), pages 708-723, July.
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• Magnus Henrekson, 2020. "How labor market institutions affect job creation and productivity growth," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-38, January.
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• Che-Chiang Huang & Horn-In Kuo, 2014. "Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 10(1), pages 91-100, January.
• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
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• R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 397-435, June.
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• Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
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• Yohei Kobayashi, 2014. "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, vol. 42(2), pages 311-327, February.
• Desiderio Romero-Jordán & María Delgado-Rodríguez & Inmaculada Álvarez-Ayuso & Sonia Lucas-Santos, 2014. "Assessment of the public tools used to promote R&D investment in Spanish SMEs," Small Business Economics, Springer, vol. 43(4), pages 959-976, December.
• Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014. "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 8(3), pages 117-125, October.
• Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
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• 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, vol. 84(2), pages 199-216, June.
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• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
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  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
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• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
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• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
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  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
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• Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
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• Mário Marques & Carlos Pinho, 2014. "Tax-Treaty Effects on Foreign Investment: Evidence from European Multinationals," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 527-555, December.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
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• 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, vol. 106(9), pages 2582-2624, September.
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• Alexander Ljungqvist & Michael Smolyansky, 2014. "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," NBER Working Papers 20753, National Bureau of Economic Research, Inc.
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• Jakob, Michael & Brunner, Steffen, 2014. "Optimal Commitment Under Uncertainty: Adjustment Rules for Climate Policy," Strategic Behavior and the Environment, now publishers, vol. 4(3), pages 291-310, August.
• Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 387-418, June.
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• Eva Luthi & Kurt Schmidheiny, 2014. "The effect of agglomeration size on local taxes," Journal of Economic Geography, Oxford University Press, vol. 14(2), pages 265-287.
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• Apan Rodica Diana & Sabou Simona, 2014. "Legal and Economic Perspectives on Cash Payments made by Professionals," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 245-250, May.
• Beata Guziejewska & Wojciech Grabowski & Szymon Bryndziak, 2014. "Tax competition strategies in corporate income tax - The case of EU countries," Business and Economic Horizons (BEH), Prague Development Center, vol. 10(4), pages 253-271, November.
• Adam P. Balcerzak & Elzbieta Rogalska, 2014. "Crowding Out and Crowding in within Keynesian Framework. Do We Need Any New Empirical Research Concerning Them?," Working Papers 2/2014, Institute of Economic Research, revised May 2014.
• Roxana Ispas, 2014. "Budget amendment – cause and effect," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 143-150.
• Bradut-Vasile BOLOS, 2014. "Influence Of Taxation Within A Group Of Goods And Services With Diverse Demand Elasticity," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 11-16, December.
• Vesal, Mohammad, 2014. "Optimization Frictions in the Choice of UK Flat Rate Scheme of VAT," MPRA Paper 101017, University Library of Munich, Germany.
• Floreani, Vincent Arthur, 2014. "Fixing Europe's youth unemployment and skills mismatch, can public financial support to SMEs be effective? The case of the European Commission and European Investment Bank joint initiatives," MPRA Paper 55849, University Library of Munich, Germany.
• Liberati, Paolo & Paradiso, Massimo, 2014. "Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia [On the structure of the excise taxes on tobacco: A reform proposal for Italy]," MPRA Paper 55906, University Library of Munich, Germany.
• Estrada, Fernando & González, Jorge Iván, 2014. "Política tributaria y economía fiscal en los enfoques de Hayek y Brenann/Buchanan [Tax policy and fiscal economy approaches Hayek and Brennan / Buchanan]," MPRA Paper 57123, University Library of Munich, Germany.
• Obeng, Camara Kwasi, 2014. "Effect of corporate tax on sector specific foreign direct investment in Ghana," MPRA Paper 58454, University Library of Munich, Germany.
• Funashima, Yoshito, 2014. "A Comprehensive Analysis of the Response of Private Consumption to Government Spending," MPRA Paper 59968, University Library of Munich, Germany.
• Calabria, Alejandro A. & Rottenschweiler, Sergio, 2014. "Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal [Policies to promote employment in SMEs and their impact on the fi," MPRA Paper 65527, University Library of Munich, Germany.
• Tyler C. Schipper, 2020. "Informality, innovation, and aggregate productivity growth," Review of Development Economics, Wiley Blackwell, vol. 24(1), pages 125-143, February.
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• Marcela Žárová & Jana Skálová, 2014. "Tax Aspects of Mergers and Cross-Border Mergers," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(3), pages 25-49.
• Corina Nichitcin, 2014. "The impact of budgetary resources of financing investment decision," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 7(1), pages 102-108, June.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2014. "A Study on the Relationship between Fiscal Pressure and the Business Confidence Index," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 107-112, January.
• Raluca Andreea MIHALACHE, 2014. "The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(4), pages 156-161, April.
• Nils aus dem Moore, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0533, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0534, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Sam Meng & Mahinda Siriwardana & Judith McNeill, 2014. "The Impact of the Australian Carbon Tax on Industries and Households," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 8(1), pages 15-37, February.
• Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
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• Robu Sorin - Adrian, 2014. "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-16, April.
• Calotă Traian-Ovidiu, 2014. "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-17, April.
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• Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
  • Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
  • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
  • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
  • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
  • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
  • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
  • 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 5132, CESifo.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
  • Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
• Bértola, Luis & Isabella, Fernando & Saavedra, Carola, 2014. "El ciclo económico del Uruguay, 1998-2012," Estudios y Perspectivas – Oficina de la CEPAL en Montevideo 37521, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  • Luis Bértola & Fernando Isabella & Carola Saavedra, 2014. "El ciclo económico del Uruguay, 1998-2012," Documentos de trabajo 33, Programa de Historia Económica, FCS, Udelar.
• Fedora Carbajal & Paula Carrasco & Paola Cazulo & Cecilia Llambí­ & Andrés Rius, 2014. "Una evaluación económica a los incentivos fiscales a la inversión en Uruguay," Documentos de Trabajo (working papers) 14-20, Instituto de Economía - IECON.
• Labeaga Azcona J. & Martínez-Ros E. & Mohnen P., 2014. "Tax incentives and firm size : effects on private R&D investment in Spain," MERIT Working Papers 2014-081, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
• MIHAILA, Nicoleta, 2014. "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 18(4), pages 52-62.
• MIHĂILĂ, Nicoleta, 2014. "Small And Medium Enterprises Vulnerabilities In The Current Fiscal Context," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 1(1), pages 210-215.
• Jianjun Miao & Pengfei Wang, 2014. "Lumpy Investment and Corporate Tax Policy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(6), pages 1171-1203, September.
  • Jianjun Miao & Pengfei Wang, "undated". "Lumpy Investment and Corporate Tax Policy," Boston University - Department of Economics - Working Papers Series wp2009-016, Boston University - Department of Economics.
• Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
  • Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
  • Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," Economic Research Papers 270243, University of Warwick - Department of Economics.
• Marius Brülhart & Helen Simpson, 2018. "Agglomeration economies, taxable rents and government capture: evidence from a place-based policy," Journal of Economic Geography, Oxford University Press, vol. 18(2), pages 319-353.
  • Brülhart, Marius, 2014. "Agglomeration economies, taxable rents, and government capture: evidence from a place-based policy," Papers 835, World Trade Institute.
  • Brülhart, Marius & Simpson, Helen, 2015. "Agglomeration Economies, Taxable Rents, And Government Capture: Evidence From A Place-Based Policy," CEPR Discussion Papers 10578, C.E.P.R. Discussion Papers.
• Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa, 2014. "Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe," arqus Discussion Papers in Quantitative Tax Research 179, arqus - Arbeitskreis Quantitative Steuerlehre.
• Brügelmann, Ralph, 2014. "Unternehmensbesteuerung im Gefolge der Finanzmarktkrise," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 41(2), pages 3-14.
• aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• aus dem Moore, Nils, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 534, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  • 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 112888, Verein für Socialpolitik / German Economic Association.
• 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, vol. 12(04), pages 15-21, January.
  • Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
• Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
  • Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Paper Series in Economics 32/2014, Norwegian School of Economics, Department of Economics.
  • Schindler, Dirk & Brekke, Kurt & Pires, Armando & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100486, Verein für Socialpolitik / German Economic Association.
  • Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo.
  • Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
  • Brekke, Kurt R. & Pires, Armando J. Garcia & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," Discussion Papers 2014/37, Norwegian School of Economics, Department of Business and Management Science.
• Scheuering, Uwe, 2013. "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79817, Verein für Socialpolitik / German Economic Association.
  • Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
• Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
• Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014. "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers 14-073, ZEW - Leibniz Centre for European Economic Research.
• Evers, Lisa & Spengel, Christoph, 2014. "Effective tax rates under IP tax planning," ZEW Discussion Papers 14-111, ZEW - Leibniz Centre for European Economic Research.

2013

• Galina ULIAN & Iulia CAPRIAN, 2013. "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," Economy and Sociology, The Journal Economy and Sociology, issue 4, pages 25-30.
• Karel Mertens & Morten O. Ravn, 2013. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
  • Ravn, Morten & Mertens, Karel, 2011. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," CEPR Discussion Papers 8554, C.E.P.R. Discussion Papers.
  • Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
• J?r?me Adda & Francesca Cornaglia, 2013. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, vol. 103(7), pages 3102-3114, December.
  • Jerome Adda & Francesca Cornaglia, 2011. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," Economics Working Papers ECO2011/32, European University Institute.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," IZA Discussion Papers 6688, Institute of Labor Economics (IZA).
  • Jérôme Adda & Francesca Cornaglia, 2012. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," CEP Discussion Papers dp1167, Centre for Economic Performance, LSE.
  • Adda, Jérôme & Cornaglia, Francesca, 2013. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 59324, London School of Economics and Political Science, LSE Library.
  • Adda, Jérôme & Cornaglia, Francesca, 2012. "Taxes, cigarette consumption, and smoking intensity: reply," LSE Research Online Documents on Economics 51514, London School of Economics and Political Science, LSE Library.
• Arjan Ruijs & Herman Vollebergh, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Working Papers 2013.56, Fondazione Eni Enrico Mattei.
  • Ruijs, Arjan & Vollebergh, Herman, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Energy: Resources and Markets 151533, Fondazione Eni Enrico Mattei (FEEM).
  • Arjan Ruijs & Herman R. J. Vollebergh, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," OECD Environment Working Papers 55, OECD Publishing.
• Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, vol. 16(4), pages 408-421, December.
  • Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 408-421, November.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
  • Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
• Aloísio Flavio Ferreira de Almeida & Nelson Leitão Paes, 2013. "The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 14(3–4), pages 185-198.
• Zhigang Li & Mingqin Wu, 2013. "Estimating The Incidences Of The Recent Pension Reform In China: Evidence From 100,000 Manufacturers," Contemporary Economic Policy, Western Economic Association International, vol. 31(2), pages 332-344, April.
  • Zhigang Li & Minqin Wu, 2011. "Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers," Working Papers 1138, BBVA Bank, Economic Research Department.
• Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
  • Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013. "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 65(3), pages 104-122.
• L. Marattin, 2013. "When is Austerity Ineffective?," Working Papers wp880, Dipartimento Scienze Economiche, Universita' di Bologna.
• Nicoleta, MIHAILA, 2013. "Fiscal Behaviour Of The Economic Agent. Factors Of Influence," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(4), pages 26-32.
• Eugeniu, TURLEA & Mihaela-Daciana, NANU, 2013. "The "Parent" Company, Part Of The Accounting Entity Group, In The Current National And International Legislative Context," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 125-131.
• Giorgia Maffini, 2013. "Corporate tax policy under the Labour government, 1997–2010," Working Papers 1302, Oxford University Centre for Business Taxation.
• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
  • Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo.
  • Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
• Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  • Dominika Langenmayr & Rebecca Lester, 2017. "Taxation and Corporate Risk-Taking," CESifo Working Paper Series 6566, CESifo.
  • Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
  • Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
• Johannes Becker & Ronald B. Davies, 2013. "Learning and international policy diffusion: the case of corporate tax policy," Working Papers 1319, Oxford University Centre for Business Taxation.
• Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," American Economic Review, American Economic Association, vol. 105(12), pages 3531-3563, December.
  • Danny Yagan, 2013. "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut," Working Papers 1322, Oxford University Centre for Business Taxation.
  • Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers 21003, National Bureau of Economic Research, Inc.
• Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
  • Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
• Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 42-61.
  • Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  • Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo.
  • Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
  • Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
• Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
  • Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
• Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(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, vol. 16(4), pages 408-421, December.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
  • Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
  • Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
• Beat Hintermann, 2013. "Market Power in Emission Permit Markets: Theory and Evidence," CESifo Working Paper Series 4447, CESifo.
• 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, vol. 31(C), pages 72-97.
  • Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series 4451, CESifo.
• Daniela PÎRVU, 2013. "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
• Emilia V. CLIPICI & Florin FRANȚ, 2013. "Fiscal Competition And Mobility Of The Economic Factors," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 54-65, October.
• Ricardo Alfredo Carreno Vallejo & David Hernando Morales Álvarez, 2013. "Regulación actual en el uso de internet móvil en Colombia: perspectivas sectoriales," Econógrafos, Escuela de Economía 12797, Universidad Nacional de Colombia, FCE, CID.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development," IZA Discussion Papers 7808, Institute of Labor Economics (IZA).
  • Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing churches and mason lodges? Tax exemptions and rural development," CEPREMAP Working Papers (Docweb) 1308, CEPREMAP.
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Post-Print halshs-01155633, HAL.
  • Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," PSE-Ecole d'économie de Paris (Postprint) halshs-01155633, HAL.
• Vincent Daxbek & Antonio Estache, 2013. "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES ECARES 2013-25, ULB -- Universite Libre de Bruxelles.
  • Estache, Antonio & Daxbek, Vincent, 2013. "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers 9481, C.E.P.R. Discussion Papers.
• Laurence J. Kotlikoff & Jianjun Miao, 2013. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, vol. 14(1), pages 1-19, May.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series WP2010-013, Boston University - Department of Economics.
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
• Violeta ISAI & Riana Iren RADU, 2013. "Features of VAT Accounting and Fiscality – History, Practices and Prospects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-22.
• Martin Simmler & Bérengère Rudelle, 2013. "Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(8), pages 11-20.
• Estache, Antonio & Daxbek, Vincent, 2013. "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers 9481, C.E.P.R. Discussion Papers.
  • Vincent Daxbek & Antonio Estache, 2013. "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES ECARES 2013-25, ULB -- Universite Libre de Bruxelles.
• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
  • De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers 2013-105, Scottish Institute for Research in Economics (SIRE).
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
• Hwangbo, Kyoung & Kim, Young-Han, 2013. "Welfare effects of competition for FDI between technologically asymmetric countries with varying trade costs," Economic Modelling, Elsevier, vol. 35(C), pages 493-501.
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• Liu, Xianbing & Wang, Can & Zhang, Weishi & Suk, Sunhee & Sudo, Kinichi, 2013. "Company's affordability of increased energy costs due to climate policies: A survey by sector in China," Energy Economics, Elsevier, vol. 36(C), pages 419-430.
• Löffler, Gunter & Posch, Peter N, 2013. "Wall Street’s bailout bet: Market reactions to house price releases in the presence of bailout expectations," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5147-5158.
• Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
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• Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013. "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, vol. 41(4), pages 1092-1105.
• Fujii, Takao & Hiraga, Kazuki & Kozuka, Masafumi, 2013. "Effects of public investment on sectoral private investment: A factor augmented VAR approach," Journal of the Japanese and International Economies, Elsevier, vol. 27(C), pages 35-47.
• Bonnet, Céline & Réquillart, Vincent, 2013. "Tax incidence with strategic firms in the soft drink market," Journal of Public Economics, Elsevier, vol. 106(C), pages 77-88.
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• Hanson, Andrew & Rohlin, Shawn, 2013. "Do spatially targeted redevelopment programs spillover?," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 86-100.
• Antonelli, Cristiano & Crespi, Francesco, 2013. "The "Matthew effect" in R&D public subsidies: The Italian evidence," Technological Forecasting and Social Change, Elsevier, vol. 80(8), pages 1523-1534.
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• J?r?me Adda & Francesca Cornaglia, 2013. "Taxes, Cigarette Consumption, and Smoking Intensity: Reply," American Economic Review, American Economic Association, vol. 103(7), pages 3102-3114, December.
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• Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
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• n.d., 2013. "Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2013(111), pages 51-68.
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• Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
• Kyyrä, Tomi & Tuomala, Juha, 2013. "Does experience rating reduce disability inflow?," Working Papers 46, VATT Institute for Economic Research.
• Kosonen, Tuomas & Harju, Jarkko, 2013. "Restaurant VAT cut: Cheaper meal and more service?," Working Papers 52, VATT Institute for Economic Research.
• Michel Dumont, 2013. "Working Paper 01-13 - The impact of subsidies and fiscal incentives on corporate R&D expenditures in Belgium (2001-2009)," Working Papers 1301, Federal Planning Bureau, Belgium.
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• Lyudmila Anisimova, 2013. "Review of Regulatory Documents As Regards Taxation Issues in February-March 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 57-65, April.
• Lyudmila Anisimova, 2013. "Review of Regulatory Documents As Regards Taxation Issues in March-April 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 69-75, May.
• Lyudmila Anisimova, 2013. "Review of Regulatory Documents As Regards Taxation Issues in April-May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 58-67, June.
• Lyudmila Anisimova, 2013. "A Review Of Taxation Regulatory Documents Issued In May 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 52-57, July.
• Lyudmila Anisimova, 2013. "Review Of The Regulatory Documents On Taxation Issues In June-July 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 8, pages 58-65, August.
• Lyudmila Anisimova, 2013. "Some Special Features Of The Current Financial Policy And A Review Of Taxation Regulatory Documents Issued In The Period Of July Thry August 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 44-51, September.
• Lyudmila Anisimova, 2013. "An Overview Of Normative Documents On Taxation Issues For August–September 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 10, pages 44-51, October.
• Lyudmila Anisimova, 2013. "Review Of Taxation Regulatory Documents Issued In The Period Of September Thru October 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 56-63, November.
• Lyudmila Anisimova, 2013. "An Overview Of Normative Documents On Taxation Issues For October–November 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 48-54, December.
• Lyudmila Anisimova, 2013. "An Overview of Normative Documents on Taxation Issues for November-December 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 83-91, January.
• Lyudmila Anisimova, 2013. "An Overview of Normative Documents on Taxation Issues for December 2012-January 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 81-88, February.
• Lyudmila Anisimova, 2013. "Controversal issues on management of the public debt and state reserves," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 48-55, March.
• Lyudmila Anisimova, 2013. "Обзор нормативных документов по вопросам налогообложения за cентябрь-октябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 60-67, ноябрь.
• Lyudmila Anisimova, 2013. "Обзор Нормативных Документов По Вопросам Налогообложения За Октябрь-Ноябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 48-54, декабрь.
• Lyudmila Anisimova, 2013. "Обзор Нормативных Документов По Вопросам Налогообложения За Апрель-Май 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 6, pages 63-72, Июнь.
• Lyudmila Anisimova, 2013. "Обзор Нормативных Документов По Вопросам Налогообложения За Май-Июнь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 61-68, Июль.
• Lyudmila Anisimova, 2013. "Обзор Нормативных Документов По Вопросам Налогообложения За Июнь-Июль 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 8, pages 58-66, Август.
• Lyudmila Anisimova, 2013. "Некоторые Особенности Современной Финансовой Политики И Обзор Нормативных Документов По Вопросам Налогообложения За Июль–Август 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 47-54, Сентябрь.
• Elena Astafeva, 2013. "Факторы Экономического Роста В 2012 Г. – I Полугодии 2013 Г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 63-65, Сентябрь.
• Lyudmila Anisimova, 2013. "Обзор Нормативных Документов По Вопросам Налогообложения За Август-Сентябрь 2013г," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 10, pages 47-52, Октябрь.
• Gabriela Aparicio & Paul E. Carrillo & M. Shahe Emran, 2013. "Are Sunday Babies Doomed for Life? Measuring the Sunday-Born Achievement Gap in Ecuador," Working Papers 2013-2, The George Washington University, Institute for International Economic Policy.
• Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
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• Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
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• Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
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• Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA, 2013. "Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 15-31, December.
• Sérgio Kannebley Júnior & Bruno César Araújo & Alessandro Maffioli & Rodolfo Stucchi, 2013. "Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System," Research Department Publications IDB-WP-459, Inter-American Development Bank, Research Department.
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• Sérgio Kannebley Júnior & Bruno César Araújo & Alessandro Maffioli & Rodolfo Stucchi, 2013. "Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System," IDB Publications (Working Papers) 83714, Inter-American Development Bank.
• Instituto para la Integración de América Latina y el Caribe, INTAL, 2013. "The Complete Issue," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, vol. 36(17), pages 1-162.
• Giacalone, Rita, 2013. "South-South Cooperation and Companies in Brazil and Chile," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, vol. 36(17), pages 93-94.
• Instituto para la Integración de América Latina y el Caribe, INTAL, 2013. "La Revista Completa," Revista Integración y Comercio (Integration and Trade Journal), Inter-American Development Bank, INTAL, vol. 36(17), pages 1-148.
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• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013. "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, vol. 34(1), pages 109-135, March.
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• Kyyrä, Tomi & Tuomala, Juha, 2013. "Does experience rating reduce disability inflow?," Working Papers 46, VATT Institute for Economic Research.
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• Brown, J. David & Earle, John S., 2013. "Do SBA Loans Create Jobs?," IZA Discussion Papers 7544, Institute of Labor Economics (IZA).
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2015. "Replacing churches and mason lodges? Tax exemptions and rural development," Journal of Public Economics, Elsevier, vol. 125(C), pages 1-15.
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• Stöckl Matthias & Winner Hannes, 2013. "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 233(2), pages 188-205, April.
• Richard J. Cebula, 2013. "Budget Deficits, Economic Freedom, and Economic Growth in OECD Nations: P2SLS Fixed-Effects Estimates, 2003–2008," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 28(Spring 20), pages 75-96.
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• Francis Weyzig, 2013. "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 910-937, December.
• Rongili Biswas & Carla Marchese & Fabio Privileggi, 2013. "Firm’s tax evasion in a principal-agent model with self-protection," Journal of Economics, Springer, vol. 110(2), pages 125-140, October.
• Jos Blank, 2013. "Maximizing public value for subsidized non-profit firms: a mathematical economic model," Journal of Productivity Analysis, Springer, vol. 40(2), pages 173-183, October.
• Geert Campenhout & Tom Caneghem, 2013. "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, vol. 40(2), pages 351-373, February.
• Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
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• Dieudonné Bleossi Dahoun & Olivier Manlan & Cosme Vodonou & Saint-Martin Mongan & Damien Mededji & Janvier P. Alofa, 2013. "Microcrédit, pauvreté et autonomisation des femmes au Bénin," Working Papers PMMA 2013-13, PEP-PMMA.
• James Andreoni & A. Abigail Payne, 2013. "Crowding Oot: The Effect of Government Grants on Donors, Fundraisers, and Foundations in Canada," Department of Economics Working Papers 2013-10, McMaster University.
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• Pietro Battiston & Simona Gamba, 2013. "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers 249, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2013. "Corporation Tax Reforms in Italy," Economia dei Servizi, Società editrice il Mulino, issue 2, pages 109-126.
• Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
• Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
  • Benoit Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Post-Print hal-01830007, HAL.
  • Benoît Mulkay & Jacques Mairesse, 2013. "The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform," NBER Working Papers 19073, National Bureau of Economic Research, Inc.
• Nancy L. Stokey, 2013. "Wait-and-See: Investment Options under Policy Uncertainty," NBER Working Papers 19630, National Bureau of Economic Research, Inc.
• Galina ULIAN & Iulia CAPRIAN, 2013. "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 4, pages 25-30.
• Ross Guest, 2013. "Intergenerational Smoothing of New Zealand’s Future Fiscal Costs," Treasury Working Paper Series 13/12, New Zealand Treasury.
• Ruijs, Arjan & Vollebergh, Herman, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Energy: Resources and Markets 151533, Fondazione Eni Enrico Mattei (FEEM).
  • Arjan Ruijs & Herman R. J. Vollebergh, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," OECD Environment Working Papers 55, OECD Publishing.
  • Arjan Ruijs & Herman Vollebergh, 2013. "Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms," Working Papers 2013.56, Fondazione Eni Enrico Mattei.
• Benoît Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Oxford Economic Papers, Oxford University Press, vol. 65(3), pages 746-766, July.
  • Benoit Mulkay & Jacques Mairesse, 2013. "The R&D tax credit in France: assessment and ex ante evaluation of the 2008 reform," Post-Print hal-01830007, HAL.
  • Benoît Mulkay & Jacques Mairesse, 2013. "The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform," NBER Working Papers 19073, National Bureau of Economic Research, Inc.
• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
  • De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers 2013-105, Scottish Institute for Research in Economics (SIRE).
• Ilija Gruevski & Stevan Gaber & Vasilka Gaber, 2013. "Effective Tax Burden On Investment At Corporate Level In Macedonia," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 13(2), pages 19-31, July.
• Roxana Ispas, 2013. "The Fiscal Council Analysis on the Budget Fiscal Strategy in Romania During 2013-2016," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 157-164.
• Vitor Carvalho & Diogo Barbosa & Paulo Jorge Pereira, 2013. "The interaction between firms and Government in the context of investment decisions: a real options approach," EcoMod2013 5390, EcoMod.
  • Diogo Barbosa & Vitor M. Carvalho & Paulo J. Pereira, 2013. "The interaction between firms and Government in the context of investment decisions: a real options approach," FEP Working Papers 507, Universidade do Porto, Faculdade de Economia do Porto.
• Castellacci, Fulvio & Lie, Christine Mee, 2015. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," Research Policy, Elsevier, vol. 44(4), pages 819-832.
  • Castellacci, Fulvio & Lie, Christine, 2013. "Do the effects of R&D tax credits vary across industries? A meta-regression analysis," MPRA Paper 47937, University Library of Munich, Germany.
• SALERNO, Nicola Carmine, 2013. "La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo termine [Mid-Long Term Demographic Projections for Europe and Us]," MPRA Paper 51045, University Library of Munich, Germany.
• SALERNO, Nicola Carmine, 2013. "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"] [Demography, Employment, P," MPRA Paper 51056, University Library of Munich, Germany.
• SALERNO, Nicola Carmine, 2013. "Demografia, Occupazione e Produttività in Europa e Us [quarta parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"] [Demography, Employment, Productivity in Euro," MPRA Paper 51079, University Library of Munich, Germany.
• SALERNO, Nicola Carmine, 2013. "Il Pay-as-You-Go in Europa attraverso i Programmi di Stabilità. Le risorse che gli attivi/occupati dovranno mettere a disposizione per finanziare il welfare [The scale of PayGo in the mid-long term," MPRA Paper 51195, University Library of Munich, Germany.
• SALERNO, Nicola Carmine, 2013. "Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030] [Projections of expenditures and financing resources of Italian Regional Health Care Systems [2015-20," MPRA Paper 51360, University Library of Munich, Germany.
• Omid, M. Rouhani, 2013. "Modified RPS Calculator: Inputs, Updating Procedure, and Outputs," MPRA Paper 53679, University Library of Munich, Germany.
• Cebula, Richard, 2013. "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper 55421, University Library of Munich, Germany.
• Arslan, Mehmet Oğuz & İcan, Özgür, 2013. "The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model," MPRA Paper 64042, University Library of Munich, Germany.
• Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
• Jiří Kostohryz, 2013. "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States [Porovnání vlivu daní a dalších faktorů na chování podniků ve starýc," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 55-69.
• Robynn Cox & Sally Wallace, 2013. "The Impact of Incarceration on Food Insecurity among Households with Children," Working Papers 1448, Princeton University, School of Public and International Affairs, Center for Research on Child Wellbeing..
• Jacob Goldin, 2013. "Optimal Tax Salience," Working Papers 571a, Princeton University, Department of Economics, Industrial Relations Section..
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, Center for Economic and Financial Research (CEFIR).
  • 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 w0201, New Economic School (NES).
• Vallés-Giménez, Jaime & Zárate-Marco , Anabel, 2013. "Environmental taxation and industrial water use in Spain," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 25, pages 133-162.
• Pelinescu, Elena, 2013. "The Mechanisms of Arrears in Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 223-239, June.
• Georgeta VINTILA & Ioana Laura TIBULCA, 2013. "The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(2), pages 35-41, May.
• Safia Shabbir, 2013. "Implications of Monetary Policy for Corporate Sector and Economic Growth in Pakistan," SBP Working Paper Series 61, State Bank of Pakistan, Research Department.
• Traian Calota, 2013. "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-12, June.
• Traian Calota & Alin-Eliodor Tănase, 2013. "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-15, June.
• Calotă Traian-Ovidiu & Roşca Alexandru, 2013. "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(4), pages 1-4, August.
• Calotă Traian-Ovidiu & Vintilescu Daniel-Teodor, 2013. "Case Study on Analysis of Financial Statements at a Furniture Manufacturer," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(5), pages 1-7, October.
• Robu Sorin-Adrian, 2013. "Accounting– a Pivot of the Business Performance?," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-14, December.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013. "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-20, December.
• Oncioiu Ionica, 2013. "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-21, December.
• Guido BALDI, 2013. "Government Spending Categories and their Different Impact on Private Consumption and the Real Exchange Rate," Journal of Advanced Research in Economics and International Business, ASERS Publishing, vol. 1(1), pages 15-30, August.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 1-32, National Bureau of Economic Research, Inc.
  • Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are Closely-Held Firms Tax Shelters?," NBER Working Papers 19609, National Bureau of Economic Research, Inc.
  • Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013. "Are closely-held firms tax shelters?," Discussion Papers 764, Statistics Norway, Research Department.
• Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
  • De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers 2013-105, Scottish Institute for Research in Economics (SIRE).
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
  • Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
• Paul Levine & Peter McAdam & Peter Welz, 2013. "On Habit and the Socially Efficient Level of Consumption and Work Effort," School of Economics Discussion Papers 0713, School of Economics, University of Surrey.
• Florence TOUYA, 2013. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers 2012-2013_9, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Jul 2013.
• Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
  • Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
• Scheuering, Uwe, 2013. "M&A and the Tax Benefits of Debt Financing," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79817, Verein für Socialpolitik / German Economic Association.
  • Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
• Richard Kneller & Florian Misch, 2014. "The Effects Of Public Spending Composition On Firm Productivity," Economic Inquiry, Western Economic Association International, vol. 52(4), pages 1525-1542, October.
  • Kneller, Richard & Misch, Florian, 2013. "The effects of public spending composition on firm productivity," ZEW Discussion Papers 13-014, ZEW - Leibniz Centre for European Economic Research.
• Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.

2012

• Gintaras Èernius, 2012. "Changes Of The Concept Of State Finance And Subjects In Sustainability Context," European Journal of Business and Economics, Central Bohemia University, vol. 6(0), pages 10-141:6, September.
• Antonio De Socio & Valentina Nigro, 2012. "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers) 889, Bank of Italy, Economic Research and International Relations Area.
• Margarita Katsimi & Vassilis Sarantides, 2012. "The Impact Of Fiscal Policy On Profits," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 1050-1068, October.
  • Margarita Katsimi & Vassilis Sarantides, 2009. "The Impact of Fiscal Policy on Profits," CESifo Working Paper Series 2849, CESifo.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
• James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
  • James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
• Nikolaj Malchow-Møller & Jakob R. Munch & Jan Rose Skaksen, 2012. "Do Immigrants Affect Firm-Specific Wages?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1267-1295, December.
  • Malchow-Møller, Nikolaj & Munch, Jakob R. & Skaksen, Jan Rose, 2007. "Do Immigrants Affect Firm-Specific Wages?," IZA Discussion Papers 3264, Institute of Labor Economics (IZA).
  • Malchow-Møller, Nikolaj & Munch, Jakob Roland & Rose Skaksen, Jan, 2009. "Do Immigrants Affect Firm-Specific Wages?," Working Papers 07-2008, Copenhagen Business School, Department of Economics.
• Richard Kneller & Danny McGowan, 2011. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 11/08, University of Nottingham, School of Economics.
  • Richard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers 12006, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
  • Ricjard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 12/01, University of Nottingham, School of Economics.
• Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
  • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
• Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 387-418, June.
  • Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
• Giorgia Maffini, 2012. "Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens," Working Papers 1210, Oxford University Centre for Business Taxation.
• Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
  • Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
• Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
• Marin Burcea, 2012. "Entrepreneurship in a Finnish public institution," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 16(1), pages 122-132, December.
• Florence Lachet-Touya, 2012. "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Recherches économiques de Louvain, De Boeck Université, vol. 78(1), pages 27-46.
• Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
• Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012. "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers 2012-31, Kiel Institute for the World Economy (IfW Kiel).
  • Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012. "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series 3869, CESifo.
• Johannes Becker & Andrea Schneider, 2018. "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(2), pages 202-217, April.
  • Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo.
• Kyle Handley & Nuno Limão, 2018. "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," World Scientific Book Chapters, in: Policy Externalities and International Trade Agreements, chapter 4, pages 89-122, World Scientific Publishing Co. Pte. Ltd..
  • Kyle Handley & Nuno Limão, 2015. "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 7(4), pages 189-222, November.
  • Kyle Handley & Nuno Limão, 2012. "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," NBER Working Papers 17790, National Bureau of Economic Research, Inc.
  • Limão, Nuno & Handley, Kyle, 2012. "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," CEPR Discussion Papers 8798, C.E.P.R. Discussion Papers.
• Federici, Daniela & Parisi, Valentino, 2012. "Corporate taxation and exports," MPRA Paper 41012, University Library of Munich, Germany.
  • Daniela Federici & Valentino Parisi, 2012. "Corporate Taxation and Exports," Working Papers 2012-01, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
• Simone Moriconi, 2012. "Taxation and Incomplete Contracts," DEM Discussion Paper Series 12-08, Department of Economics at the University of Luxembourg.
  • Simone Moriconi, 2012. "Taxation and Incomplete Contracts," DISCE - Quaderni dell'Istituto di Teoria Economica e Metodi Quantitativi itemq1263, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
• Florence LACHET-TOUYA, 2012. "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Discussion Papers (REL - Recherches Economiques de Louvain) 2012012, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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• Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2015. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 125-161, May.
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• He, Daifeng & Mellor, Jennifer M., 2012. "Hospital volume responses to Medicare's Outpatient Prospective Payment System: Evidence from Florida," Journal of Health Economics, Elsevier, vol. 31(5), pages 730-743.
• Lechthaler, Wolfgang & Snower, Dennis J., 2012. "Institutions and training inequality," European Journal of Political Economy, Elsevier, vol. 28(1), pages 88-104.
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• Okubo, Toshihiro & Tomiura, Eiichi, 2012. "Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 230-239.
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• Hernández-Murillo, Rubén, 2019. "Interjurisdictional competition with adverse selection," Journal of Public Economics, Elsevier, vol. 173(C), pages 85-95.
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• Michel Dumont, 2012. "Working Paper 08-12 - Impact des subventions et des incitations fiscales sur la recherche et le développement des entreprises en Belgique (2001-2009) [Working Paper 08-12 - De impact van subsidies ," Working Papers 1208, Federal Planning Bureau, Belgium.
• Michel Dumont, 2012. "Working Paper 08-12 - Impact des subventions et des incitations fiscales sur la recherche et le développement des entreprises en Belgique (2001-2009) [Working Paper 08-12 - De impact van subsidies," Working Papers 201208, Federal Planning Bureau, Belgium.
• Lyudmila Anisimova, 2012. "An Overview of Normative Documents on Taxation Issues for September-October 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 94-102, October.
• Lyudmila Anisimova, 2012. "An Overview of Normative Documents on Taxation Issues for October-November 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-72, November.
• Cristiano Antonelli & Francesco Crespi, 2012. "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 71(1), pages 5-31, October.
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• 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, vol. 7(2), pages 88-124, May.
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• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, vol. 43(C), pages 27-44.
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• 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, vol. 7(2), pages 88-124, May.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," PSE Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2012. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Working Papers halshs-00695225, HAL.
  • Anthony Briant & Miren Lafourcade & Benoît Schmutz, 2015. "Can Tax Breaks Beat Geography? Lessons from the French Enterprise Zone Experience," Post-Print halshs-01156460, HAL.
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• Allais, Olivier & Etilé, Fabrice & Lecocq, Sébastien, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Journal of Health Economics, Elsevier, vol. 43(C), pages 27-44.
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  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2012. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Working Papers halshs-00736556, HAL.
  • Olivier Allais & Fabrice Etilé & Sébastien Lecocq, 2015. "Mandatory labels, taxes and market forces: An empirical evaluation of fat policies," Post-Print halshs-01213319, HAL.
  • 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) halshs-01213319, HAL.
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• Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
• Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," CARF F-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
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• Laura Lee Mannino, 2012. "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 31-38.
• Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012. "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Fin," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(2), pages 15-28.
• Granda, María L. & Zambrano, Carla, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 3884, Inter-American Development Bank.
• María L. Granda & Carla Zambrano, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 63338, Inter-American Development Bank.
• Maria Rita Pierleoni, 2012. "Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 14(2-3), pages 48-75.
• Zhiyong An, 2012. "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 660-676, October.
• Győri, Ágnes, 2012. "A racionális kisvállalati gazdálkodás tényezői, 2006-2010 [Factors in rational operation of small businesses, 2006-2010]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 189-219.
• Simone Moriconi, 2012. "Taxation and Incomplete Contracts," DISCE - Quaderni dell'Istituto di Teoria Economica e Metodi Quantitativi itemq1263, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
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• Kyle Handley & Nuno Limão, 2018. "Trade and Investment under Policy Uncertainty: Theory and Firm Evidence," World Scientific Book Chapters, in: Policy Externalities and International Trade Agreements, chapter 4, pages 89-122, World Scientific Publishing Co. Pte. Ltd..
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• Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2015. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 125-161, May.
  • Zinman, Jonathan & Karlan, Dean & Fairlie, Robert W, 2012. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," CEPR Discussion Papers 8823, C.E.P.R. Discussion Papers.
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  • Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2012. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," NBER Working Papers 17804, National Bureau of Economic Research, Inc.
  • Fairlie, Robert W. & Karlan, Dean & Zinman, Jonathan, 2014. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," IZA Discussion Papers 8367, Institute of Labor Economics (IZA).
  • Robert W. Fairlie & Dean Karlan & Jonathan Zinman, 2014. "Behind the GATE Experiment: Evidence on Effects of and Rationales for Subsidized Entrepreneurship Training," CESifo Working Paper Series 4960, CESifo.
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• Rosalie Liccardo Pacula & Srikanth Kadiyala & Priscillia Hunt & Alessandro Malchiodi, 2012. "An Alternative Framework for Empirically Measuring the Size of Counterfeit Markets," NBER Working Papers 18171, National Bureau of Economic Research, Inc.
• Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
• Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies, vol. 21(4), pages 499-547, August.
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• Mihaela Göndör & Paula Nistor, 2012. "Does High Corporate Tax Rates Attract Foreign Direct Investment?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1433-1438, May.
• Pintea Mirela-Oana, 2012. "Fiscal Management between Fiscality and Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1302-1306, Decembre.
• Pintea Mirela-Oana, 2012. "General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1307-1311, Decembre.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012. "Consistent Valuation Cash Flow," PIER Working Paper Archive 12-009, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
• Roxana Ispas, 2012. "VAT Collection to Collection: Advantages and Disadvantages," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(3), pages 115-122.
• Kasteng, Jonas, 2012. "Paving the Way for Unfair Competition: The Imposition of EU Anti-Dumping Duties on Ceramic Tiles from China," MPRA Paper 37133, University Library of Munich, Germany.
• Shabbir, Safia, 2012. "Monetary Transmission in Pakistan: The Balance Sheet Channel," MPRA Paper 37862, University Library of Munich, Germany.
• Daniela Federici & Valentino Parisi, 2012. "Corporate Taxation and Exports," Working Papers 2012-01, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
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• Shabbir, Safia, 2012. "Balance Sheet Channel of Monetary Policy and Economic Growth under Fiscal Dominance: Evidence from Pakistan," MPRA Paper 41496, University Library of Munich, Germany.
• Jacob Goldin, 2012. "Optimal Tax Salience," Working Papers 1385, Princeton University, Department of Economics, Industrial Relations Section..
• Karel Mertens & Morten O. Ravn, 2013. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
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• Bradley, Sebastien, 2012. "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series 2012-10, LeBow College of Business, Drexel University.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2012. "Le riforme dell'imposizione diretta sulle imprese italiane," Departmental Working Papers of Economics - University 'Roma Tre' 0164, Department of Economics - University Roma Tre.
• Safia Shabbir, 2012. ": Balance Sheet Channel of Monetary Transmission in Pakistan: An Empirical Investigation," SBP Research Bulletin, State Bank of Pakistan, Research Department, vol. 8, pages 1-12.
• Safia Shabbir, 2012. "Monetary Transmission in Pakistan: The Balance Sheet Channel," SBP Working Paper Series 49, State Bank of Pakistan, Research Department.
• Bernard Gauthier & Jonathan Goyette, 2012. "Taxes and bribery: The role of monitoring, bargaining power and red tape," Cahiers de recherche 12-08, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
• Bernard Gauthier & Jonathan Goyette, 2016. "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(1), pages 57-79, January.
  • Bernard Gauthier & Jonathan Goyette, 2012. "Fiscal policy and corruption," Cahiers de recherche 12-09, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
• Koji Okuguchi, 2012. "General Analysis of Cournot Mixed Oligopoly with Partial Privatization," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 48-62, June.
• Ben Mohamed EZZEDDINE & Abdelfatteh BOUR, 2012. "Investment Cash Flow Sensitivity under Behavioural Corporate Finance: A Literature Review via the Classification Scheme," Journal of Applied Research in Finance Bi-Annually, ASERS Publishing, vol. 0(1), pages 16-33, June.
• Morten S. Henningsen & Torbjørn Hægeland & Jarle Møen, 2012. "Estimating the additionality of R&D subsidies using proposal evaluation data to control for firms' R&D intentions," Discussion Papers 729, Statistics Norway, Research Department.
• Christian Volpe Martincus & Jerónimo Carballo & Pablo M. Garcia, 2012. "Public programmes to promote firms’ exports in developing countries: are there heterogeneous effects by size categories?," Applied Economics, Taylor & Francis Journals, vol. 44(4), pages 471-491, February.
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• Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
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• Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
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• Carmen Calderón Patier & Álvaro González Lorente, 2012. "Políticas públicas para incentivar el acceso a la financiación de las PYMES en España: el mercado alternativo bursátil (MAB) [Public policy to promote access to financing of smes in Spain: The Alte," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 109, pages 81-109.
• Süleyman Serdar KARACA & Arif SAVSAR, 2012. "The Effect Of Financial Ratios On The Firm Value: Evidence From Turkey," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(1(19)/ Sp), pages 56-63.
• Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013. "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, vol. 34(1), pages 109-135, March.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008. "Capital Structure, Corporate Taxation and Firm Age," Working Papers 0829, Oxford University Centre for Business Taxation.
  • Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes, 2009. "Capital structure, corporate taxation and firm age," Working Papers in Economics 2009-4, University of Salzburg.
• Christoph Hauser & Myriam Baumeler & Hannes Egli, 2012. "Non-linearity of location factors," ERSA conference papers ersa12p192, European Regional Science Association.
• Rünger, Silke, 2012. "The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings," arqus Discussion Papers in Quantitative Tax Research 126, arqus - Arbeitskreis Quantitative Steuerlehre.
• Paolo Panteghini & Maria Laura Parisi & Francesca Pighetti, 2012. "Italy's ACE Tax and its Effect on a Firm's Leverage," CESifo Working Paper Series 3869, CESifo.
  • Panteghini, Paolo & Parisi, Maria Laura & Pighetti, Francesca, 2012. "Italy's ACE tax and its effect on a firm's leverage," Economics Discussion Papers 2012-31, Kiel Institute for the World Economy (IfW Kiel).
• Jovanovic, Dragan, 2012. "Partial Public Ownership and Managerial Incentives," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62039, Verein für Socialpolitik / German Economic Association.
• Hönig, Anja, 2012. "Financing Constraints Revisited - Is there a Role for Taxation and Internal Funds?," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66053, Verein für Socialpolitik / German Economic Association.
• Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
  • Dreßler, Daniel & Scheuering, Uwe, 2015. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.

2011

• Ting Chiung, 2011. "Note on the Optimal Size of Government," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 41-421:3, September.
• Paola Monica Giachetto & Simona Ricci, 2011. "Bonds issues and new fiscal decisions in the Italian market," BANCARIA, Bancaria Editrice, vol. 3, pages 39-43, March.
• Zhigang Li & Mingqin Wu, 2013. "Estimating The Incidences Of The Recent Pension Reform In China: Evidence From 100,000 Manufacturers," Contemporary Economic Policy, Western Economic Association International, vol. 31(2), pages 332-344, April.
  • Zhigang Li & Minqin Wu, 2011. "Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers," Working Papers 1138, BBVA Bank, Economic Research Department.
• Andrés Sánchez Jabba, 2011. "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de Trabajo Sobre Economía Regional y Urbana 8829, Banco de la República, Economía Regional.
  • Andrés Sánchez Jabba, 2011. "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de trabajo sobre Economía Regional y Urbana 147, Banco de la Republica de Colombia.
• Richard Kneller & Danny McGowan, 2011. "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Discussion Papers 11/07, University of Nottingham, School of Economics.
  • Richard Kneller & Danny McGowan, 2011. "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Working Papers 11003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
• R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 397-435, June.
  • Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
• Gabriel Zomo Yebe, 2011. "Incitant salarial, contrôle hiérarchique et comportement productif. Analyse à partir d'un panel cylindré d'entreprises de la branche exploitation forestière du Gabon," Innovations, De Boeck Université, vol. 0(1), pages 77-92.
• Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
  • Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2011. "Capital structure choice and company taxation: A meta-study," ZEW Discussion Papers 11-075, ZEW - Leibniz Centre for European Economic Research.
  • Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
• Eva Luthi & Kurt Schmidheiny, 2014. "The effect of agglomeration size on local taxes," Journal of Economic Geography, Oxford University Press, vol. 14(2), pages 265-287.
  • Schmidheiny, Kurt & Luthi, Eva, 2011. "The Effect of Agglomeration Size on Local Taxes," CEPR Discussion Papers 8344, C.E.P.R. Discussion Papers.
  • Eva Luthi & Kurt Schmidheiny, 2011. "The Effect of Agglomeration Size on Local Taxes," CESifo Working Paper Series 3426, CESifo.
• 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, vol. 155(C), pages 147-163.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
  • Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
• Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
  • Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
• Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
  • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
  • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
• Fatih Karanfil, 2011. "Environmental regulation in the presence of unrecorded economy," International Economics, CEPII research center, issue 126-127, pages 91-108.
  • Karanfil, Fatih, 2010. "Environmental regulation in the presence of unrecorded economy," GIAM Working Papers 10-2, Galatasaray University Economic Research Center, revised 2010.
• Anna Creti & Maria-Eugenia Sanin, 2011. "Price versus quantities in the coordination of international environmental policy," International Economics, CEPII research center, issue 126-127, pages 109-130.
• Arnaud Dragicevic, 2011. "Dynamiques d'arbitrage entre écotaxe et permis d'émissions," CIRANO Working Papers 2011s-45, CIRANO.
• G. Pulina, 2011. "Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies," Working Paper CRENoS 201120, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
• Víctor Mauricio Castaneda Rodríguez, 2011. "Reflexión acerca de la representación del agente en la teoría económica evolutiva: controversia entre las perspectivas ortodoxa y heterodoxa," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
• Andrés Sánchez Jabba, 2011. "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de trabajo sobre Economía Regional y Urbana 147, Banco de la Republica de Colombia.
  • Andrés Sánchez Jabba, 2011. "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," Documentos de Trabajo Sobre Economía Regional y Urbana 8829, Banco de la República, Economía Regional.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Eva Luthi & Kurt Schmidheiny, 2014. "The effect of agglomeration size on local taxes," Journal of Economic Geography, Oxford University Press, vol. 14(2), pages 265-287.
  • Eva Luthi & Kurt Schmidheiny, 2011. "The Effect of Agglomeration Size on Local Taxes," CESifo Working Paper Series 3426, CESifo.
  • Schmidheiny, Kurt & Luthi, Eva, 2011. "The Effect of Agglomeration Size on Local Taxes," CEPR Discussion Papers 8344, C.E.P.R. Discussion Papers.
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Nicoleta BARBUTA-MISU, 2011. "A Review of Factors for Tax Compliance," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  • Jaan Masso & Jaanika Merikull & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
• Konstantinou, Panagiotis & Tagkalakis, Athanasios, 2011. "Boosting confidence: Is there a role for fiscal policy?," Economic Modelling, Elsevier, vol. 28(4), pages 1629-1641, July.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2010. "Boosting confidence: is there a role for fiscal policy?," Working Papers 113, Bank of Greece.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2011. "Boosting Confidence: Is there a Role for Fiscal Policy?," Discussion Paper Series 2011_03, Department of Economics, University of Macedonia, revised Mar 2011.
• Prado, Mauricio, 2011. "Government policy in the formal and informal sectors," European Economic Review, Elsevier, vol. 55(8), pages 1120-1136.
  • Prado, Jr., Jose Mauricio, 2007. "Government Policy in the Formal and Informal Sectors," Seminar Papers 751, Stockholm University, Institute for International Economic Studies.
• Frye, Timothy M. & Iwasaki, Ichiro, 2011. "Government directors and business–state relations in Russia," European Journal of Political Economy, Elsevier, vol. 27(4), pages 642-658.
• Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011. "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, vol. 95(11), pages 1280-1291.
• Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  • Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
  • Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
• Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
  • Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
  • Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
• Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5), pages 334-343.
  • Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5-6), pages 334-343, June.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," NBER Working Papers 16372, National Bureau of Economic Research, Inc.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," Department of Economics Working Papers 2010-08, McMaster University.
• Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5-6), pages 334-343, June.
  • Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5), pages 334-343.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," NBER Working Papers 16372, National Bureau of Economic Research, Inc.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," Department of Economics Working Papers 2010-08, McMaster University.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
  • Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
• Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
  • Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
• Voget, Johannes, 2011. "Relocation of headquarters and international taxation," Journal of Public Economics, Elsevier, vol. 95(9), pages 1067-1081.
• Helena Blaži? & Mira Dimitri?, 2011. "PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 1-20.
• Amedeo Fossati, 2011. "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2011(105), pages 5-122.
• Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
  • Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.
  • Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.
• Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011. "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
• Aristotelis Boukouras & Kostas Koufopoulos, 2011. "Political Competition, Ideology and Corruption," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers 58, Courant Research Centre PEG.
• Aristotelis Boukouras & Kostas Koufopoulos, 2011. "Frictions to Political Competition and Financial Openness," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers 59, Courant Research Centre PEG.
• Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio, 2011. "Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador," Working Papers 2011-02, The George Washington University, Institute for International Economic Policy.
• Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11079, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654378, HAL.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Post-Print halshs-00654378, HAL.
• Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Post-Print halshs-00654381, HAL.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654381, HAL.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11081, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654385, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Post-Print halshs-00654385, HAL.
• Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Post-Print halshs-00654388, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654388, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Documents de travail du Centre d'Economie de la Sorbonne 11082, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654378, HAL.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Post-Print halshs-00654378, HAL.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11079, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654381, HAL.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Post-Print halshs-00654381, HAL.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11081, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Post-Print halshs-00654385, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654385, HAL.
• Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654388, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Post-Print halshs-00654388, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Documents de travail du Centre d'Economie de la Sorbonne 11082, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Klette, Tor Jakob & Møen, Jarle, 2011. "R&D investment responses to R&D subsidies: A theoretical analysis and a microeconometric study," Discussion Papers 2011/15, Norwegian School of Economics, Department of Business and Management Science.
• Bonnet, Céline & Réquillart, Vincent, 2011. "Strategic Pricing and Health Price Policies," IDEI Working Papers 671, Institut d'Économie Industrielle (IDEI), Toulouse, revised Jul 2012.
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private R&D effort: What is the optimal subsidy?," Working Papers XREAP2011-09, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2011.
  • Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private r&d effort: what is the optimal subsidy?," Working Papers 2011/12, Institut d'Economia de Barcelona (IEB).
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private R&D effort: What is the optimal subsidy?," Working Papers XREAP2011-09, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2011.
  • Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private r&d effort: what is the optimal subsidy?," Working Papers 2011/12, Institut d'Economia de Barcelona (IEB).
• Eugen Andreescu, 2011. "Rating Agencies and Their Role in the International Financial Crisis," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, vol. 3(2), June.
• Simona Balzano & Filippo Oropallo & Valentino Parisi, 2011. "On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 14-26.
• Mihaela GÖNDÖR & Ramona NEAG, 2011. "Discretionary Fiscal Policy And Going Concern Principle For Smes In Critical Economic Environment," Romanian Journal of Economics, Institute of National Economy, vol. 33(2(bis)(42), pages 43-55, December.
• Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
  • Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
  • Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
• John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
  • John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
• Seongho Song & David Yi, 2011. "The fundraising efficiency in U.S. non-profit art organizations: an application of a Bayesian estimation approach using the stochastic frontier production model," Journal of Productivity Analysis, Springer, vol. 35(2), pages 171-180, April.
• Okubo, Toshihiro & Tomiura, Eiichi, 2012. "Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 230-239.
  • Toshihiro Okubo & Eiichi Tomiura, 2011. "Industrial relocation policy, productivity and heterogeneous plants: Evidence from Japan," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-011, Keio/Kyoto Joint Global COE Program.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
• Tadashi Ito & Toshihiro Okubo, 2011. "New Aspects of Intra-Industry trade: Evidence from EU-15 countries," Discussion Paper Series DP2011-02, Research Institute for Economics & Business Administration, Kobe University.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
• Takao Fujii & Kazuki Hiraga & Masafumi Kozuka, 2011. "The Effects of Fiscal Policy on Sectoral Investment:A Factor-Augmented VAR Approach," Discussion Papers 1108, Graduate School of Economics, Kobe University.
• Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies, vol. 21(4), pages 499-547, August.
  • Clara Delavallade, 2011. "What Drives Corruption? Evidence from North African Firms," SALDRU Working Papers 68, Southern Africa Labour and Development Research Unit, University of Cape Town.
• Konstantinou, Panagiotis & Tagkalakis, Athanasios, 2011. "Boosting confidence: Is there a role for fiscal policy?," Economic Modelling, Elsevier, vol. 28(4), pages 1629-1641, July.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2010. "Boosting confidence: is there a role for fiscal policy?," Working Papers 113, Bank of Greece.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2011. "Boosting Confidence: Is there a Role for Fiscal Policy?," Discussion Paper Series 2011_03, Department of Economics, University of Macedonia, revised Mar 2011.
• Tomas Silva & Sergio Lagoa, 2011. "Corporate taxes and the location of FDI in Europe using firm-level data," GEE Papers 0044, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Dec 2011.
• Andreas Oestreicher & Reinald Koch, 2011. "The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 64-102, March.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
• Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654378, HAL.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés)en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11079, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Post-Print halshs-00654378, HAL.
• Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654381, HAL.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Comportements stratégiques fiscaux des petits pays en Europe," Post-Print halshs-00654381, HAL.
• Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Post-Print halshs-00654385, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Documents de travail du Centre d'Economie de la Sorbonne 11081, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Taille de pays et croissance en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654385, HAL.
• Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Post-Print halshs-00654388, HAL.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Documents de travail du Centre d'Economie de la Sorbonne 11082, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais, 2011. "Taille de pays et stratégie de concurrence fiscale des petits pays," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654388, HAL.
• Jaan Masso & Jaanika Merikull & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
  • Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
• Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  • Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
  • Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
• Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011. "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 225-254, June.
  • Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
  • Thiess Büttner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series 2484, CESifo.
• Paliu - Popa Lucia & Cosneanu Lavinia, 2011. "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1578-1582, May.
• Pãcurari Doina & Pravãþ Ionela-Cristina, 2011. "Measures to Stimulate the Activity of Research&Development in Romanian Enterprises," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1002-1006, May.
• Mihaela GONDOR, 2011. "A Common Corporate Tax Base In Order To Improve The European Smes Business Environment," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 44, pages 151-158, March.
• Addessi, William & Saltari, Enrico, 2011. "The effect of debt tax benefits on firm investment decisions," MPRA Paper 35436, University Library of Munich, Germany.
• Cebula, Richard, 2011. "Budget Deficits, Economic Freedom, and Economic Growth in OECD Nations: P2SLS Fixed-Effects Estimates, 2003-2008," MPRA Paper 53203, University Library of Munich, Germany.
• Villena, Mauricio G. & Sanchez, Rafael & Rojas, Eugenio, 2011. "Unintended Consequences of Childcare Regulation in Chile: Evidence from a Regression Discontinuity Design," MPRA Paper 62096, University Library of Munich, Germany, revised 10 Feb 2015.
• Angus Deaton, 2011. "What does the empirical evidence tell us about the injustice of health inequalities?," Working Papers 1284, Princeton University, Woodrow Wilson School of Public and International Affairs, Research Program in Development Studies..
  • Angus Deaton, 2011. "What does the empirical evidence tell us about the injustice of health inequalities?," Working Papers 1364, Princeton University, Woodrow Wilson School of Public and International Affairs, Center for Health and Wellbeing..
• Christine Greenhalgh & Mark Rogers & Philipp Schautschick, 2011. "Do firms that create intellectual property also create and sustain more good jobs? Evidence for UK firms, 2000-2006," Working Papers 1319, Princeton University, Department of Economics, Industrial Relations Section..
• Vieri Ceriani & Stefano Manestra & Giacomo Ricotti & Alessandra Sanelli & Ernesto Zangari, 2011. "The tax system and the financial crisis," PSL Quarterly Review, Economia civile, vol. 64(256), pages 39-94.
  • Vieri Ceriani & Stefano Manestra & Giacomo Ricotti & Alessandra Sanelli & Ernesto Zangari, 2011. "The tax system and the financial crisis," Questioni di Economia e Finanza (Occasional Papers) 85, Bank of Italy, Economic Research and International Relations Area.
• Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
  • François Gourio & Jianjun Miao, 2010. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," NBER Working Papers 16157, National Bureau of Economic Research, Inc.
  • Francois Gourio & Jianjun Miao, 2010. "Online Appendix to "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Online Appendices 08-187, Review of Economic Dynamics.
  • Francois Gourio & Jianjun Miao, 2010. "Code and data files for "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Computer Codes 08-187, Review of Economic Dynamics.
• Cristiano Antonelli & Francesco Crespi, 2012. "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 71(1), pages 5-31, October.
  • Antonelli Cristiano & Crespi Francesco, 2011. "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201111, University of Turin.
  • Francesco Crespi & Cristiano Antonelli, 2011. "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre' 0140, Department of Economics - University Roma Tre.
• Syed Ozair Ali, 2011. ": Power, Profits and Inflation: A Study of Inflation and Influence in Pakistan," SBP Research Bulletin, State Bank of Pakistan, Research Department, vol. 7, pages 11-41.
• Manzo, Marco & Monteduro, Maria Teresa, 2010. "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper 28070, University Library of Munich, Germany.
  • Manzo Marco & Monteduro Maria Teresa, 2011. "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite 0084, Department of Communication, University of Teramo.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
• Rob Aalbers & Henri de Groot & Herman R.J. Vollebergh, 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," CPB Discussion Paper 194, CPB Netherlands Bureau for Economic Policy Analysis.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Other publications TiSEM c10b63e7-9cfa-4fec-b949-5, Tilburg University, School of Economics and Management.
  • Aalbers, R.F.T. & Vollebergh, H.R.J. & de Groot, H.L.F., 2011. "Reducing Rents from Energy Technology Adoption Programs by Exploiting Observable Information," Discussion Paper 2011-109, Tilburg University, Center for Economic Research.
• Bonnet, Céline & Réquillart, Vincent, 2013. "Tax incidence with strategic firms in the soft drink market," Journal of Public Economics, Elsevier, vol. 106(C), pages 77-88.
  • Bonnet, Céline & Réquillart, Vincent, 2011. "Tax incidence with strategic firms on the soft drink market," TSE Working Papers 11-233, Toulouse School of Economics (TSE), revised Jul 2012.
• Antonelli, Cristiano & Crespi, Francesco, 2013. "The "Matthew effect" in R&D public subsidies: The Italian evidence," Technological Forecasting and Social Change, Elsevier, vol. 80(8), pages 1523-1534.
  • Antonelli Cristiano & Crespi Francesco, 2011. "The "Matthew Effect" in R&D Public Subsidies: the Italian Evidence," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201103, University of Turin.
• Cristiano Antonelli & Francesco Crespi, 2012. "Matthew Effects And R&D Subsidies: Knowledge Cumulability In High-Tech And Low-Tech Industries," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 71(1), pages 5-31, October.
  • Francesco Crespi & Cristiano Antonelli, 2011. "Matthew effects and R&D subsidies: knowledge cumulability in high-tech and low-tech industries," Departmental Working Papers of Economics - University 'Roma Tre' 0140, Department of Economics - University Roma Tre.
  • Antonelli Cristiano & Crespi Francesco, 2011. "Matthew effects and R&D subsidues: knowledge cumulability in high-tech and low-tech industries," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201111, University of Turin.
• Mihaila, Nicoleta & Isachi, Silvia, 2011. "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(3), pages 88-97.
• Mihaila, Nicoleta, 2011. "Comparative Analysis Of The Taxation System In Romania And The European Union," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(4), pages 126-136.
• Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private r&d effort: what is the optimal subsidy?," Working Papers 2011/12, Institut d'Economia de Barcelona (IEB).
  • Néstor Duch-Brown & José García-Quevedo & Daniel Montolio, 2011. "The link between public support and private R&D effort: What is the optimal subsidy?," Working Papers XREAP2011-09, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2011.
• Rünger, Silke, 2011. "The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks," arqus Discussion Papers in Quantitative Tax Research 114, arqus - Arbeitskreis Quantitative Steuerlehre.
• Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • 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 30, CRC TRR 190 Rationality and Competition.
  • Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  • Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011. "Auswirkungen der Entlastungsregelungen von Energiesteuern und -abgaben auf die deutsche Industrie," EconStor Research Reports 65903, ZBW - Leibniz Information Centre for Economics.
• Rosenberg, Anja & Schopp, Anne & Neuhoff, Karsten & Vasa, Alexander, 2011. "Impact of Reductions and Exemptions in Energy Taxes and Levies on German Industry," EconStor Research Reports 65904, ZBW - Leibniz Information Centre for Economics.
• Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
  • Dwenger Nadja & Steiner Viktor & Rattenhuber Pia, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, De Gruyter, vol. 20(4), pages 107-140, December.
  • Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
  • Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
• Walch, Florian & Dwenger, Nadja, 2011. "Tax Losses and Firm Investment: Evidence from Tax Statistics," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48699, Verein für Socialpolitik / German Economic Association.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
• Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
  • Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
  • Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2011. "Capital structure choice and company taxation: A meta-study," ZEW Discussion Papers 11-075, ZEW - Leibniz Centre for European Economic Research.

2010

• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
  • Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc.
  • Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
• Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
  • Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
• Radu BUZIERNESCU & Mihail ANTONESCU, 2010. "Practical issues in relation to the tax base of VAT," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 123-126, December.
• Mihail ANTONESCU & Radu BUZIERNESCU, 2010. "The recovery of the value added tax paid in another country by taxable persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 169-173, December.
• Ioan Lazăr & Laura Lazăr, 2010. "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-42.
• Russell Thomson, 2010. "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, vol. 86(273), pages 260-280, June.
  • Russell Thomson, 2009. "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series wp2009n10, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Richard E. Baldwin & Rikard Forslid, 2010. "Trade Liberalization with Heterogeneous Firms," Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 161-176, May.
  • Baldwin, Richard & Forslid, Rikard, 2004. "Trade Liberalization with Heterogenous Firms," CEPR Discussion Papers 4635, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Rikard Forslid, 2006. "Trade Liberalization with Heterogenous Firms," NBER Working Papers 12192, National Bureau of Economic Research, Inc.
• Konstantinou, Panagiotis & Tagkalakis, Athanasios, 2011. "Boosting confidence: Is there a role for fiscal policy?," Economic Modelling, Elsevier, vol. 28(4), pages 1629-1641, July.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2010. "Boosting confidence: is there a role for fiscal policy?," Working Papers 113, Bank of Greece.
  • Panagiotis Konstantinou & Athanasios Tagkalakis, 2011. "Boosting Confidence: Is there a Role for Fiscal Policy?," Discussion Paper Series 2011_03, Department of Economics, University of Macedonia, revised Mar 2011.
• Laurence J. Kotlikoff & Jianjun Miao, 2013. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, vol. 14(1), pages 1-19, May.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series WP2010-013, Boston University - Department of Economics.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
• Johannes Voget, 2010. "Headquarter Relocations and International Taxation," Working Papers 1008, Oxford University Centre for Business Taxation.
• Paul Cahu & Lilas Demmou & Emmanuel Massé, 2010. "L'impact macroéconomique de la réforme 2008 du crédit d'impôt recherche," Revue économique, Presses de Sciences-Po, vol. 61(2), pages 313-339.
• Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers 1007, University of Brescia, Department of Economics.
  • Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
• Giampaolo Arachi & Valeria Bucci, 2010. "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series 3261, CESifo.
• Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages 11-20, October.
• Anna Montén & Christian Thater, 2010. "Belastungsanalyse der Unternehmen durch kommunale Abgaben," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(05), pages .11-20, October.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series 5321, The World Bank.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers 210, Center for International Development at Harvard University.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series rwp10-027, Harvard University, John F. Kennedy School of Government.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers 16001, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles 4448884, Harvard Kennedy School of Government.
• Cristobal Marshall, 2010. "Is the Tax Credit for SME in Chile an Effective Policy to Boost Investment?," CID Working Papers 46, Center for International Development at Harvard University.
• Edison Roy César & François Vaillancourt, 2010. "The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007," CIRANO Working Papers 2010s-36, CIRANO.
• Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, vol. 43(1), pages 232-253, February.
  • Céline Azémar, 2008. "International corporate taxation and US multinationals' behaviour: an integrated approach," Working Papers 2009_03, Business School - Economics, University of Glasgow.
• Elina De Simone & Salvatore Ercolano & Giuseppe Lucio Gaeta, 2010. "Una Prima Stima del Residuo Fiscale e del suo Effetto sulla Localizzazione delle Imprese in Cina," Working Papers 1002, c.MET-05 - Centro Interuniversitario di Economia Applicata alle Politiche per L'industria, lo Sviluppo locale e l'Internazionalizzazione.
• Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
• Constanza loreth Fajardo Calderon & Claudia Constanza Cabal Cruz & Omar Alberto Donneys Beltran, 2010. "La economia solidaria: de lo legal a la formacion integral," Revista Criterio Libre, Universidad Libre - Sede Principal, April.
• Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
  • Brülhart, Marius & Bacher, Hans Ulrich, 2010. "Progressive Taxes and Firm Births," CEPR Discussion Papers 7830, C.E.P.R. Discussion Papers.
• Scharf, Kimberley, 2010. "Public Funding of Charities and Competitive Charity Selection," CEPR Discussion Papers 7937, C.E.P.R. Discussion Papers.
• M. Gopinath Reddy & Alivelu G & Srinivasulu K, 2010. "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Working Papers id:2440, eSocialSciences.
  • G. Alivelu & K. Srinivasulu & M. Gopinath Reddy, 2010. "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Governance Working Papers 22773, East Asian Bureau of Economic Research.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series 5321, The World Bank.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series rwp10-027, Harvard University, John F. Kennedy School of Government.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers 210, Center for International Development at Harvard University.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers 16001, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles 4448884, Harvard Kennedy School of Government.
• Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2010. "Do employment subsidies work? Evidence from regionally targeted subsidies in Turkey," Labour Economics, Elsevier, vol. 17(4), pages 710-722, August.
  • Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2008. "Do Employment Subsidies Work? Evidence from Regionally Targeted Subsidies in Turkey," IZA Discussion Papers 3508, Institute of Labor Economics (IZA).
• G. Alivelu & K. Srinivasulu & M. Gopinath Reddy, 2010. "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Governance Working Papers 22773, East Asian Bureau of Economic Research.
  • M. Gopinath Reddy & Alivelu G & Srinivasulu K, 2010. "State Business Relations and Performance of Manufacturing Sector in Andhra Pradesh," Working Papers id:2440, eSocialSciences.
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 275-296, September.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Ratio Working Papers 149, The Ratio Institute.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Working Paper Series 826, Research Institute of Industrial Economics.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
  • Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010. "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series 841, Research Institute of Industrial Economics, revised 22 Sep 2017.
• Henrekson, Magnus & Sanandaji, Tino, 2010. "Institutional Entrepreneurship: An Introduction," Working Paper Series 853, Research Institute of Industrial Economics.
• Norman, Eva Benedicte Danielsen, 2010. "The price of decentralisation," Discussion Paper Series in Economics 16/2010, Norwegian School of Economics, Department of Economics.
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 275-296, September.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Working Paper Series 826, Research Institute of Industrial Economics.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Ratio Working Papers 149, The Ratio Institute.
• John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 193(2), pages 109-130, June.
  • John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series 1029, The University of Melbourne.
• Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
  • Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc.
  • Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
• Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
  • Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series 5321, The World Bank.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles 4448884, Harvard Kennedy School of Government.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers 210, Center for International Development at Harvard University.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series rwp10-027, Harvard University, John F. Kennedy School of Government.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers 16001, National Bureau of Economic Research, Inc.
• Marcus Melo & Carlos Pereira & Saulo Souza, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," Research Department Publications 4655, Inter-American Development Bank, Research Department.
  • Melo, Marcus André & Pereira, Carlos & Souza, Saulo, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," IDB Publications (Working Papers) 1704, Inter-American Development Bank.
• Christian Volpe Martincus & Jerónimo Carballo, 2010. "Entering new country and product markets: does export promotion help?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 146(3), pages 437-467, September.
  • Volpe Martincus, Christian & Carballo, Jerónimo, 2010. "Entering New Country and Product Markets: Does Export Promotion Help?," IDB Publications (Working Papers) 3172, Inter-American Development Bank.
• Volpe Martincus, Christian & Carballo, Jerónimo, 2010. "Export Promotion: Heterogeneous Programs and Heterogeneous Effects," IDB Publications (Working Papers) 3176, Inter-American Development Bank.
• Christian Volpe Martincus & Jerónimo Carballo & Pablo M. Garcia, 2012. "Public programmes to promote firms’ exports in developing countries: are there heterogeneous effects by size categories?," Applied Economics, Taylor & Francis Journals, vol. 44(4), pages 471-491, February.
  • Volpe Martincus, Christian & Carballo, Jerónimo & García, Pablo M., 2010. "Public Programs to Promote Firms' Exports in Developing Countries: Are There Heterogeneous Effects by Size Categories?," IDB Publications (Working Papers) 3189, Inter-American Development Bank.
• Christian Volpe Martincus & Jerónimo Carballo, 2010. "Entering new country and product markets: does export promotion help?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 146(3), pages 437-467, September.
  • Christian Volpe Martincus & Jerónimo Carballo, 2010. "Entering New Country and Product Markets: Does Export Promotion Help?," IDB Publications (Working Papers) 36738, Inter-American Development Bank.
• Christian Volpe Martincus & Jerónimo Carballo, 2010. "Export Promotion: Heterogeneous Programs and Heterogeneous Effects," IDB Publications (Working Papers) 36759, Inter-American Development Bank.
• Christian Volpe Martincus & Jerónimo Carballo & Pablo M. Garcia, 2012. "Public programmes to promote firms’ exports in developing countries: are there heterogeneous effects by size categories?," Applied Economics, Taylor & Francis Journals, vol. 44(4), pages 471-491, February.
  • Christian Volpe Martincus & Jerónimo Carballo & Pablo M. García, 2010. "Public Programs to Promote Firms' Exports in Developing Countries: Are There Heterogeneous Effects by Size Categories?," IDB Publications (Working Papers) 36764, Inter-American Development Bank.
• Marcus Melo & Carlos Pereira & Saulo Souza, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," Research Department Publications 4655, Inter-American Development Bank, Research Department.
  • Marcus André Melo & Carlos Pereira & Saulo Souza, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," IDB Publications (Working Papers) 6784, Inter-American Development Bank.
• Sunil Mani, 2010. "Financing of industrial innovations in India: how effective are tax incentives for R&D?," International Journal of Technological Learning, Innovation and Development, Inderscience Enterprises Ltd, vol. 3(2), pages 109-131.
• Aschhoff Birgit, 2010. "Who Gets the Money?: The Dynamics of R&D Project Subsidies in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 230(5), pages 522-546, October.
  • Aschhoff, Birgit, 2008. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018, ZEW - Leibniz Centre for European Economic Research.
  • Aschhoff, Birgit, 2009. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Chang Nam & Doina Radulescu, 2010. "Effects of corporate tax reform on optimum debt maturity," Annals of Finance, Springer, vol. 6(3), pages 369-389, July.
• Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
• Nadine Riedel, 2010. "The downside of formula apportionment: evidence on factor demand distortions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 236-258, June.
• Stefan Parys & Sebastian James, 2010. "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(4), pages 400-429, August.
• Thiess Buettner & Clemens Fuest, 2010. "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(6), pages 686-698, December.
  • Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 275-296, September.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Working Paper Series 826, Research Institute of Industrial Economics.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Ratio Working Papers 149, The Ratio Institute.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010. "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
  • Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Rodrigo Cerda & Felipe Larrain, 2010. "Corporate taxes and the demand for labor and capital in developing countries," Small Business Economics, Springer, vol. 34(2), pages 187-201, February.
• Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao, 2010. "Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach," Working Papers MPIA 2010-11, PEP-MPIA.
• Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5), pages 334-343.
  • Andreoni, James & Payne, A. Abigail, 2011. "Is crowding out due entirely to fundraising? Evidence from a panel of charities," Journal of Public Economics, Elsevier, vol. 95(5-6), pages 334-343, June.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," NBER Working Papers 16372, National Bureau of Economic Research, Inc.
  • James Andreoni & A. Abigail Payne, 2010. "Is Crowding Out Due Entirely to Fundraising? Evidence from a Panel of Charities," Department of Economics Working Papers 2010-08, McMaster University.
• John Creedy & Norman Gemmell, 2010. "Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 207-235, September.
• Francesco Menoncin & Paolo M. Panteghini, 2010. "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 236-242, September.
• Taro Ohno, 2010. "Empirical Analysis of International Tax Treaties and Foreign Direct Investment," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 6(2), pages 287-312, March.
• Ulrike Malmendier & Geoffrey Tate & Jonathan Yan, 2010. "Overconfidence and Early-life Experiences: The Impact of Managerial Traits on Corporate Financial Policies," NBER Working Papers 15659, National Bureau of Economic Research, Inc.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series 5321, The World Bank.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers 16001, National Bureau of Economic Research, Inc.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers 210, Center for International Development at Harvard University.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series rwp10-027, Harvard University, John F. Kennedy School of Government.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles 4448884, Harvard Kennedy School of Government.
• Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
  • François Gourio & Jianjun Miao, 2010. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," NBER Working Papers 16157, National Bureau of Economic Research, Inc.
• Laurence J. Kotlikoff & Jianjun Miao, 2013. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Annals of Economics and Finance, Society for AEF, vol. 14(1), pages 1-19, May.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model Without Capital," Boston University - Department of Economics - Working Papers Series WP2010-013, Boston University - Department of Economics.
  • Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
• Lehmann, Paul, 2010. "Combining emissions trading and emissions taxes in a multi-objective world," UFZ Discussion Papers 4/2010, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
  • Lehmann, Paul, 2010. "Combining emissions trading and emissions taxes in a multi-objective world," MPRA Paper 22544, University Library of Munich, Germany.
• Bilgili, Faik, 2010. "Energy tax harmonization in EU: Time series and panel data evidence," MPRA Paper 24013, University Library of Munich, Germany.
• Ciliberto Federico & Kuminoff Nicolai V, 2010. "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-46, July.
  • Ciliberto, Federico & Kuminoff, Nicolai, 2010. "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," MPRA Paper 24883, University Library of Munich, Germany.
• Manzo, Marco & Monteduro, Maria Teresa, 2010. "From IRAP to CBIT: tax distortions and redistributive effects," MPRA Paper 28070, University Library of Munich, Germany.
  • Manzo Marco & Monteduro Maria Teresa, 2011. "From IRAP to CBIT: Tax distortions and redistributive effects," wp.comunite 0084, Department of Communication, University of Teramo.
• Gregory C. Chow, 2010. "Entrepreneurship Propelling Economic Changes in China," Working Papers 1211, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Gregory C. Chow, 2010. "Entrepreneurship Propelling Economic Changes in China," Working Papers 1211, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Stephen Morris & Hyun Song Shin, 2010. "Contagious Adverse Selection - Revised November, 2010," Working Papers 1282, Princeton University, Department of Economics, Econometric Research Program..
• Joana Cecilia Chapa Cantu & Erick Rangel Gonzalez, 2010. "Analisis de la estructura productiva y de ingreso-gasto del estado de Nuevo Leon para el ano 2004," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 6(2), pages 55-79, Enero-Jun.
• Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
  • Francois Gourio & Jianjun Miao, 2010. "Online Appendix to "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Online Appendices 08-187, Review of Economic Dynamics.
• Francois Gourio & Jianjun Miao, 2011. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(2), pages 368-383, April.
  • Francois Gourio & Jianjun Miao, 2010. "Code and data files for "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Computer Codes 08-187, Review of Economic Dynamics.
• Fatih Karanfil, 2011. "Environmental regulation in the presence of unrecorded economy," International Economics, CEPII research center, issue 126-127, pages 91-108.
  • Karanfil, Fatih, 2010. "Environmental regulation in the presence of unrecorded economy," GIAM Working Papers 10-2, Galatasaray University Economic Research Center, revised 2010.
• Stöckl, Matthias & Winner, Hannes, 2010. "Körperschaftsbesteuerung und Unternehmensverschuldung: Empirische Evidenz von europäischen Firmendaten," Working Papers in Economics 2010-2, University of Salzburg.
• Stöckl, Matthias, 2010. "Fremdkapitalquoten in Europa: Ein Ländervergleich," Working Papers in Economics 2010-4, University of Salzburg.
• S. Van Parys & S. James, 2010. "The Effectiveness of Tax Incentives in Attracting FDI: Evidence from the Tourism Sector in the Caribbean," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/675, Ghent University, Faculty of Economics and Business Administration.
• Fabio Tramontana, 2010. "Economics as a compartmental system: a simple macroeconomic example," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 57(4), pages 347-360, December.
  • Fabio Tramontana & Mauro Gallegati, 2010. "Economics as a compartmental system: a simple macroeconomic example," Working Papers 1011, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, revised 2010.
• Christian Volpe Martincus & Jerónimo Carballo, 2010. "Entering new country and product markets: does export promotion help?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 146(3), pages 437-467, September.
  • Volpe Martincus, Christian & Carballo, Jerónimo, 2010. "Entering New Country and Product Markets: Does Export Promotion Help?," IDB Publications (Working Papers) 3172, Inter-American Development Bank.
• R. Vergara, 2010. "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, vol. 42(6), pages 717-725.
  • Rodrigo Vergara, 2004. "Taxation and Private Investment: Evidence for Chile," Documentos de Trabajo 268, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Copenhagen Economics, 2010. "Company Car Taxation," Taxation Papers 22, Directorate General Taxation and Customs Union, European Commission.
• Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010. "Corporate Taxation and the Size of New Firms: Evidence from Europe," Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 606-616, 04-05.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper 2009-72, Tilburg University, Center for Economic Research.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM 220989f9-77d5-4904-9a90-3, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM 480b604e-ee66-474c-a455-f, Tilburg University, School of Economics and Management.
• Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010. "Corporate Taxation and the Size of New Firms: Evidence from Europe," Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 606-616, 04-05.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper 2009-72, Tilburg University, Center for Economic Research.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM 220989f9-77d5-4904-9a90-3, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM 480b604e-ee66-474c-a455-f, Tilburg University, School of Economics and Management.
• Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
  • Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers 1007, University of Brescia, Department of Economics.
• Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
• Mihaila, Nicoleta, 2010. "Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 14(2), pages 215-227.
• Mihaila, Nicoleta, 2010. "Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 14(3), pages 102-113.
• Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2014. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Chapters, in: African Successes, Volume I: Government and Institutions, pages 215-260, National Bureau of Economic Research, Inc.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Scholarly Articles 4448884, Harvard Kennedy School of Government.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus rules : policy implementation uncertainty and why firms hate it," Policy Research Working Paper Series 5321, The World Bank.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals Versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," CID Working Papers 210, Center for International Development at Harvard University.
  • Hallward-Driemeier, Mary & Khun-Jush, Gita & Pritchett, Lant, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," Working Paper Series rwp10-027, Harvard University, John F. Kennedy School of Government.
  • Mary Hallward-Driemeier & Gita Khun-Jush & Lant Pritchett, 2010. "Deals versus Rules: Policy Implementation Uncertainty and Why Firms Hate It," NBER Working Papers 16001, National Bureau of Economic Research, Inc.
• Kellermann, Kersten & Schlag, Carsten-Henning, 2010. "Das Schweizer Eigenmittelregime für Grossbanken: Work in Progress," KOFL Working Papers 7, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz.
• Kellermann, Kersten & Schlag, Carsten-Henning, 2010. "Eine effektive Alternative zur Leverage Ratio," KOFL Working Papers 8, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz.
• Lehmann, Paul, 2010. "Combining emissions trading and emissions taxes in a multi-objective world," MPRA Paper 22544, University Library of Munich, Germany.
  • Lehmann, Paul, 2010. "Combining emissions trading and emissions taxes in a multi-objective world," UFZ Discussion Papers 4/2010, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
  • Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
  • Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
• Dreßler, Daniel & Overesch, Michael, 2010. "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers 10-097, ZEW - Leibniz Centre for European Economic Research.

2009

• Stephen F. Hamilton, 2009. "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, vol. 99(1), pages 458-471, March.
• Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
  • Lund, Diderik, 2009. "Rent Taxation for Nonrenewable Resources," Memorandum 01/2009, Oslo University, Department of Economics.
• Jesus Marin-Solano & Jorge Navas, 2009. "A note on the coincidence between Stackelberg and Nash equilibria in a differential game between government and firms," Working Papers in Economics 214, Universitat de Barcelona. Espai de Recerca en Economia.
• Antoniu Predescu & Iuliana Predescu & George Horia Ionescu & Ruxandra Dana Vilag, 2009. "The Quantification Of The Fiscal Impact Of The Social Taxes And Contributions Levied On Employed Labor On Small And Medium Sized Enterprises. It’S Role As A Tool Of Economic Competitiveness," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
  • Richard Baldwin & Toshihiro Okubo, 2009. "Tax reform, delocation and heterogeneous firms," NBER Working Papers 15109, National Bureau of Economic Research, Inc.
  • Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
• Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
  • Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Céline Azémar & Gregory Corcos, 2009. "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
  • Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
• O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010. "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers 5293, Institute of Labor Economics (IZA).
• Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
  • Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
• Giorgia Maffini, 2009. "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers 0925, Oxford University Centre for Business Taxation.
• Michel Mignolet, 2009. "Promotion de l'investissement : quelle politique mettre en œuvre ?," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 179-186.
• Harris, Richard & Trainor, Mary, 2009. "Why do some firms undertake R&D whereas others do not?," LSE Research Online Documents on Economics 33212, London School of Economics and Political Science, LSE Library.
  • Richard Harris & Mary Trainor, 2009. "Why Do Some Firms Undertake R&D Whereas Others Do Not?," SERC Discussion Papers 0020, Centre for Economic Performance, LSE.
• Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers 2008-30, University of Stirling, Division of Economics.
  • Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series 2517, CESifo.
• Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  • Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
• Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
  • Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series 2674, CESifo.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009. "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers 9, VATT Institute for Economic Research.
• Thiess Buettner & Clemens Fuest, 2010. "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(6), pages 686-698, December.
  • Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.
• Margarita Katsimi & Vassilis Sarantides, 2012. "The Impact Of Fiscal Policy On Profits," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 1050-1068, October.
  • Margarita Katsimi & Vassilis Sarantides, 2009. "The Impact of Fiscal Policy on Profits," CESifo Working Paper Series 2849, CESifo.
• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 206-225, February.
  • Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics, Canadian Economics Association, vol. 42(1), pages 206-225, February.
  • Mohnen, Pierre & Bérubé, Charles, 2007. "Are Firms That Received R&D Subsidies More Innovative?," MERIT Working Papers 2007-015, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Charles Bérubé & Pierre Mohnen, 2007. "Are Firms That Received R&D Subsidies More Innovative?," CIRANO Working Papers 2007s-13, CIRANO.
• Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009. "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers 7108, C.E.P.R. Discussion Papers.
• Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
  • Richard Baldwin & Toshihiro Okubo, 2009. "Tax reform, delocation and heterogeneous firms," NBER Working Papers 15109, National Bureau of Economic Research, Inc.
  • Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
• Corchuelo, Beatriz & Martínez-Ros, Ester, 2009. "The Effects of Fiscal Incentives for R & D in Spain," DEE - Working Papers. Business Economics. WB wb092302, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
  • Dwenger, Nadja & Steiner, Viktor, 2009. "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 61, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
• Dwenger, Nadja, 2009. "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research 93, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Nadja Dwenger, 2009. "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin 924, DIW Berlin, German Institute for Economic Research.
• Bye, Brita & Fæhn, Taran & Heggedal, Tom-Reiel, 2009. "Welfare and growth impacts of innovation policies in a small, open economy; an applied general equilibrium analysis," Economic Modelling, Elsevier, vol. 26(5), pages 1075-1088, September.
  • Brita Bye & Taran Fæhn & Tom-Reiel Heggedal, 2007. "Welfare and growth impacts of innovation policies in a small, open economy. An applied general equilibrium analysis," Discussion Papers 510, Statistics Norway, Research Department.
• Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
• Agliardi, Elettra & Agliardi, Rossella, 2009. "Progressive taxation and corporate liquidation: Analysis and policy implications," Journal of Policy Modeling, Elsevier, vol. 31(1), pages 144-154.
  • Elettra Agliardi & Rossella Agliardi, 2007. "Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications," Working Paper series 29_07, Rimini Centre for Economic Analysis.
• Korinek, Anton & Stiglitz, Joseph E., 2009. "Dividend taxation and intertemporal tax arbitrage," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 142-159, February.
  • Anton Korinek & Joseph E. Stiglitz, 2008. "Dividend Taxation and Intertemporal Tax Arbitrage," NBER Working Papers 13858, National Bureau of Economic Research, Inc.
• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Okubo, Toshihiro, 2009. "Trade liberalisation and agglomeration with firm heterogeneity: Forward and backward linkages," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 530-541, September.
  • Toshihiro Okubo, 2006. "Trade Liberalisation and Agglomeration with Firm Heterogeneity - Forward and Backward Linkages," IHEID Working Papers 17-2006, Economics Section, The Graduate Institute of International Studies.
• Aschhoff, Birgit & Sofka, Wolfgang, 2009. "Innovation on demand--Can public procurement drive market success of innovations?," Research Policy, Elsevier, vol. 38(8), pages 1235-1247, October.
  • Aschhoff, Birgit & Sofka, Wolfgang, 2008. "Innovation on Demand: Can Public Procurement Drive Market Success of Innovations," ZEW Discussion Papers 08-052, ZEW - Leibniz Centre for European Economic Research.
• Lukas VOGEL, 2009. "Macroeconomic effects of cost savings in public procurement," European Economy - Economic Papers 2008 - 2015 389, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Augusta Badriotti, 2009. "L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa?," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(1-2), pages 5-26.
• Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2009. "La riforma italiana della tassazione delle imprese e i suoi effetti sulle decisioni di investimento," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(3-4), pages 91-113.
• Angelo Castaldo & Gianpaolo Crudo, 2009. "Corporate governance e sistema fiscale: discriminazione tra azionisti," STUDI ECONOMICI, FrancoAngeli Editore, vol. 0(98), pages 23-57.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009. "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers 9, VATT Institute for Economic Research.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
• Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  • Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
  • Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
• Lukas Krüger & Kilian Bizer, 2009. "Innovationen im Kontext von Nachhaltigkeit," Departmental Discussion Papers 144, University of Goettingen, Department of Economics.
• Fabienne Llense, 2009. "Taxes on severance pay, corporate governance and golden handshakes," Documents de travail du Centre d'Economie de la Sorbonne 09080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Fabienne Llense, 2009. "Taxes on severance pay, corporate governance and golden handshakes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00441911, HAL.
• Nikolaj Malchow-Møller & Jakob R. Munch & Jan Rose Skaksen, 2012. "Do Immigrants Affect Firm-Specific Wages?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1267-1295, December.
  • Malchow-Møller, Nikolaj & Munch, Jakob R. & Skaksen, Jan Rose, 2007. "Do Immigrants Affect Firm-Specific Wages?," IZA Discussion Papers 3264, Institute of Labor Economics (IZA).
  • Malchow-Møller, Nikolaj & Munch, Jakob Roland & Rose Skaksen, Jan, 2009. "Do Immigrants Affect Firm-Specific Wages?," Working Papers 07-2008, Copenhagen Business School, Department of Economics.
• Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
• Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  • Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
• Chia-Hui Huang & Chih-Hai Yang, 2009. "Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan," Global COE Hi-Stat Discussion Paper Series gd09-102, Institute of Economic Research, Hitotsubashi University.
• Russell Thomson, 2010. "Tax Policy and R&D Investment by Australian Firms," The Economic Record, The Economic Society of Australia, vol. 86(273), pages 260-280, June.
  • Russell Thomson, 2009. "Tax Policy and R&D Investment by Australian Firms," Melbourne Institute Working Paper Series wp2009n10, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
• Jay Choi & Marcel Thum, 2009. "The economics of politically-connected firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 605-620, October.
  • Jay Pil Choi & Marcel Thum, 2007. "The Economics of Politically Connected Firms," CESifo Working Paper Series 2025, CESifo.
  • Choi, Jay Pil & Thum, Marcel, 2008. "The economics of politically-connected firms," Dresden Discussion Paper Series in Economics 07/08, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
• Thorsten Upmann, 2009. "A positive analysis of labor-market institutions and tax reforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 621-646, October.
• Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," Spatial Economic Analysis, Taylor & Francis Journals, vol. 9(3), pages 309-326, September.
  • Richard E. Baldwin & Toshihiro Okubo, 2009. "Tax Competition with Heterogeneous Firms," Discussion Paper Series 237, Research Institute for Economics & Business Administration, Kobe University.
  • Richard E. Baldwin & Toshihiro Okubo, 2014. "Tax Competition with Heterogeneous Firms," CAMA Working Papers 2014-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
  • Baldwin, Richard & Okubo, Toshihiro, 2014. "Tax Competition with Heterogeneous Firms," CEPR Discussion Papers 9969, C.E.P.R. Discussion Papers.
• David Joulfaian, 2009. "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 6(2), pages 227-244, December.
• Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts, 2009. "Optimal Policies and the Informal Sector," Department of Economics Working Papers 2009-14, McMaster University.
• Sophia Delipalla, 2009. "Tobacco Tax Structure and Smuggling," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(1), pages 93-104, March.
• Carla Marchese, 2009. "Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 383-402, December.
  • Marchese, Carla, 2006. "Rewarding the consumer for curbing the evasion of commodity taxes?," POLIS Working Papers 72, Institute of Public Policy and Public Choice - POLIS.
• Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
  • Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
  • Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
• Fabienne Llense, 2009. "Taxes on severance pay, corporate governance and golden handshakes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00441911, HAL.
  • Fabienne Llense, 2009. "Taxes on severance pay, corporate governance and golden handshakes," Documents de travail du Centre d'Economie de la Sorbonne 09080, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Marshall Reinsdorf & Matthew J. Slaughter, 2009. "International Trade in Services and Intangibles in the Era of Globalization," NBER Books, National Bureau of Economic Research, Inc, number rein09-1, October.
• John Mutti & Harry Grubert, 2009. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 111-137, National Bureau of Economic Research, Inc.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
• Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
  • Baldwin, Richard & Okubo, Toshihiro, 2009. "Tax reform, delocation and heterogeneous firms," CEPR Discussion Papers 7340, C.E.P.R. Discussion Papers.
  • Richard Baldwin & Toshihiro Okubo, 2009. "Tax reform, delocation and heterogeneous firms," NBER Working Papers 15109, National Bureau of Economic Research, Inc.
• Pyotr Vilensky & Sergey Smolyak, 2009. "Paradoxical Behavior of Production Sharing Participant," Journal of the New Economic Association, New Economic Association, issue 1-2, pages 150-159.
• Arthur Huang & David Levinson, 2009. "Modeling phase changes of road networks," Working Papers 000061, University of Minnesota: Nexus Research Group.
• Burton G. Malkiel & Derek Jun, 2009. "The Value Effect and the Market For Chinese Stocks," Working Papers 1177, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Burton G. Malkiel & Derek Jun, 2009. "The Value Effect and the Market For Chinese Stocks," Working Papers 1177, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Jade Vichyanond, 2009. "Intellectual Property Protection and Patterns of Trade," Working Papers 1201, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Jade Vichyanond, 2009. "Intellectual Property Protection and Patterns of Trade," Working Papers 1201, Princeton University, Department of Economics, Center for Economic Policy Studies..
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," CESifo Working Paper Series 2756, CESifo.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2009. "The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment," Working Papers 9, VATT Institute for Economic Research.
• Helena Blazic & Mira Dimitric, 2009. "The reduced VAT rate for small business in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 27(1), pages 83-114.
• Cha, Oona & Jung, Taehun, 2009. "The Effect of Board Characteristics on Firm Performance in Japan," East Asian Economic Review, Korea Institute for International Economic Policy, vol. 13(1), pages 135-156, June.
• Ientile, Damien & Mairesse, Jacques, 2009. "A policy to boost R&D: Does the R&D tax credit work?," EIB Papers 6/2009, European Investment Bank, Economics Department.
• Duch, Néstor & Montolio, Daniel & Mediavilla , Mauro, 2009. "Evaluating the impact of public subsidies on a firm’s performance: a two-stage quasi-experimental approach," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 16, pages 143-165.
• García Quevedo , José & Afcha Chávez , Sergio, 2009. "Assessing the impact of public funds on private R&D: A comparative analysis between state and regional subsidies," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 15, pages 277-294.
• Kelsey, David & Pang, Wei, 2009. "How Productive is Optimism? A Simple Keynes-type "Big Push" Model," Economics Discussion Papers 2009-2, School of Economics, Kingston University London.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013. "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, vol. 34(1), pages 109-135, March.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
  • Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes, 2009. "Capital structure, corporate taxation and firm age," Working Papers in Economics 2009-4, University of Salzburg.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008. "Capital Structure, Corporate Taxation and Firm Age," Working Papers 0829, Oxford University Centre for Business Taxation.
• Benjamin Russo, 2009. "Innovation and the Long-Run Elasticity of Total Taxable Income," Southern Economic Journal, Southern Economic Association, vol. 75(3), pages 798-828, January.
• Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010. "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
  • Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Junseok Hwang & Dongook Choi & Jongeun Oh & Yeonbae Kim, 2009. "Competition in the Korean Internet Portal Market: Network Effects, Profit, and Market Efficiency," TEMEP Discussion Papers 200925, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
• Brita Bye & Karl Jacobsen, 2009. "On general versus emission saving R&D support," Discussion Papers 584, Statistics Norway, Research Department.
• Florence TOUYA, 2009. "Tax Interactions with Asymmetric Information and Nonlinear Instruments," Working Papers 9, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Nov 2009.
• Seppo Kari & Hanna Karikallio & Jari Vainiomäki, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment," Working Papers 0973, Tampere University, Faculty of Management and Business, Economics.
• Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010. "Corporate Taxation and the Size of New Firms: Evidence from Europe," Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 606-616, 04-05.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM 480b604e-ee66-474c-a455-f, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM 220989f9-77d5-4904-9a90-3, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper 2009-72, Tilburg University, Center for Economic Research.
• Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Other publications TiSEM aae0d3e7-9687-4d96-b534-6, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Discussion Paper 2009-61, Tilburg University, Center for Economic Research.
• Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010. "Corporate Taxation and the Size of New Firms: Evidence from Europe," Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 606-616, 04-05.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper 2009-72, Tilburg University, Center for Economic Research.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM 220989f9-77d5-4904-9a90-3, Tilburg University, School of Economics and Management.
  • Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM 480b604e-ee66-474c-a455-f, Tilburg University, School of Economics and Management.
• Auriol, Emmanuelle & Warlters, Michael, 2012. "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
  • Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
• Marina Di Giacomo & Massimiliano Piacenza & Gilberto Turati, 2009. "Are "Flexible" Taxation Mechanisms Effective in Stabilizing Fuel Prices? An Evaluation Considering the Italian Fuel Markets," Working papers 07, Former Department of Economics and Public Finance "G. Prato", University of Torino.
• Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series 2674, CESifo.
  • Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
• Biswas, Rongili & Marchese, Carla & Privileggi, Fabio, 2009. "Tax evasion in a principal-agent model with self-protection," POLIS Working Papers 138, Institute of Public Policy and Public Choice - POLIS.
• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics, Canadian Economics Association, vol. 42(1), pages 206-225, February.
  • Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 206-225, February.
  • Mohnen, Pierre & Bérubé, Charles, 2007. "Are Firms That Received R&D Subsidies More Innovative?," MERIT Working Papers 2007-015, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Charles Bérubé & Pierre Mohnen, 2007. "Are Firms That Received R&D Subsidies More Innovative?," CIRANO Working Papers 2007s-13, CIRANO.
• Benjamin Russo, 2009. "Innovation and the Long-Run Elasticity of Total Taxable Income," Southern Economic Journal, John Wiley & Sons, vol. 75(3), pages 798-828, January.
• Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
  • Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
  • Dwenger, Nadja & Steiner, Viktor, 2009. "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 61, arqus - Arbeitskreis Quantitative Steuerlehre.
• Nadja Dwenger, 2009. "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin 924, DIW Berlin, German Institute for Economic Research.
  • Dwenger, Nadja, 2009. "Corporate taxation and investment: Explaining investment dynamics with firm-level panel data," arqus Discussion Papers in Quantitative Tax Research 93, arqus - Arbeitskreis Quantitative Steuerlehre.
• Raballand, Gael & Marteau, Jean-François & Mjekiqi, Edmond & Cantens, Thomas, 2009. "Could a well-designed customs reforms remove the trade-off between revenue collection and trade facilitation?," Proceedings of the German Development Economics Conference, Frankfurt a.M. 2009 28, Verein für Socialpolitik, Research Committee Development Economics.
• Aschhoff Birgit, 2010. "Who Gets the Money?: The Dynamics of R&D Project Subsidies in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 230(5), pages 522-546, October.
  • Aschhoff, Birgit, 2008. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018, ZEW - Leibniz Centre for European Economic Research.
  • Aschhoff, Birgit, 2009. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Aschhoff, Birgit, 2009. "The effect of subsidies on R&D investment and success: do subsidy history and size matter?," ZEW Discussion Papers 09-032, ZEW - Leibniz Centre for European Economic Research.
• Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.

2008

• Christopher L. House & Matthew D. Shapiro, 2008. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, vol. 98(3), pages 737-768, June.
  • Christopher House & Matthew D. Shapiro, 2006. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," NBER Working Papers 12514, National Bureau of Economic Research, Inc.
• Jeffrey R. Brown, 2008. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," Journal of Economic Perspectives, American Economic Association, vol. 22(1), pages 177-198, Winter.
  • Jeffrey R. Brown, 2007. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," NBER Working Papers 13438, National Bureau of Economic Research, Inc.
• Madalin CINCA, 2008. "Carusel fraud - method for tax dodging in the area of the VAT on intra-community level," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(7), pages 189-194, May.
• Maksym Ivanyna, 2008. "Tax competition and governmental efficiency: Theory and evidence," Working Papers 059, Bavarian Graduate Program in Economics (BGPE).
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
• Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011. "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 225-254, June.
  • Thiess Büttner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series 2484, CESifo.
  • Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013. "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, vol. 34(1), pages 109-135, March.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008. "Capital Structure, Corporate Taxation and Firm Age," Working Papers 0829, Oxford University Centre for Business Taxation.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
  • Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes, 2009. "Capital structure, corporate taxation and firm age," Working Papers in Economics 2009-4, University of Salzburg.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
  • Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008. "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers 08-29, Center for Economic Studies, U.S. Census Bureau.
• Chang Nam & Doina Radulescu, 2007. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, vol. 29(1), pages 101-118, June.
  • Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series 1478, CESifo.
• Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
  • Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series 1801, CESifo.
• Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation," CESifo Working Paper Series 1860, CESifo.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series 2201, CESifo.
• Jordi Jofre-Monseny & Albert Solé-Ollé, 2008. "Which Communities should be afraid of Mobility? The Effects of Agglomeration Economies on the Sensitivity of Firm Location to Local Taxes," CESifo Working Paper Series 2311, CESifo.
• Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
  • Francesco Menoncin & Paolo M. Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers 0806, University of Brescia, Department of Economics.
  • Francesco Menoncin & Paolo Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," CESifo Working Paper Series 2352, CESifo.
• Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011. "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 225-254, June.
  • Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
  • Thiess Büttner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series 2484, CESifo.
• Andrea Gebauer, 2008. "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31, May.
• Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006. "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
  • Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Cyrille Schwellnus & Jens Matthias Arnold, 2008. "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset," OECD Economics Department Working Papers 641, OECD Publishing.
  • Jens Arnold & Cyrille Schwellnus, 2008. "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset," Working Papers 2008-19, CEPII research center.
• Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 564-582, May.
  • Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 564-582, May.
  • Jie Zhang & Haoming Liu, "undated". "Donations in a recursive dynamic model," MRG Discussion Paper Series 1607, School of Economics, University of Queensland, Australia.
• Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2007. "What You Don't See Can't Hurt You: An Economic Analysis of Morality Laws," Discussion Papers dp07-05, Department of Economics, Simon Fraser University.
• Hugo López & Francisco Lasso, 2008. "Salario Mínimo, Salario Medio Y Empleo Asalariado Privado En Colombia," Borradores de Economia 4512, Banco de la Republica.
• Baldwin, Richard & Okubo, Toshihiro, 2008. "Tax Reform, Delocation and Heterogeneous Firms: Base Widening and Rate Lowering Reforms," CEPR Discussion Papers 6843, C.E.P.R. Discussion Papers.
• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Nadja Dwenger & Viktor Steiner, 2008. "Unternehmensteuerreform 2008: Selbstfinanzierungseffekte von knapp 3 Milliarden Euro," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(47), pages 745-748.
• Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.
• Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
• Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
  • Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
• Baldwin, Richard E. & Robert-Nicoud, Frederic, 2008. "Trade and growth with heterogeneous firms," Journal of International Economics, Elsevier, vol. 74(1), pages 21-34, January.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2005. "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers 4965, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogenous Firms," NBER Working Papers 12326, National Bureau of Economic Research, Inc.
  • Baldwin, Robert & Robert-Nicoud, Frédéric, 2006. "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics 19856, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Trade and Growth with Heterogenous Firms," CEPR Discussion Papers 5563, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers dp0727, Centre for Economic Performance, LSE.
• Magud, Nicolas E., 2008. "On asymmetric business cycles and the effectiveness of counter-cyclical fiscal policies," Journal of Macroeconomics, Elsevier, vol. 30(3), pages 885-905, September.
  • Nicolas Magud, 2002. "On Asymmetric Business Cycles and the Effectiveness of Counter-Cyclical Fiscal Policies," University of Oregon Economics Department Working Papers 2005-20, University of Oregon Economics Department, revised 01 May 2005.
• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008. "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 48-61, January.
  • David Backus & Espen Henriksen & Kjetil Storesletten, 2007. "Taxes and the Global Allocation of Capital," NBER Working Papers 13624, National Bureau of Economic Research, Inc.
• Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers 5170, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255794, HAL.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers 1678, Institute of Labor Economics (IZA).
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Post-Print halshs-00255794, HAL.
• Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
  • Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2006. "State investment tax incentives: a zero-sum game?," Working Paper Series 2006-47, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "State Investment Tax Incentives: A Zero-Sum Game?," CESifo Working Paper Series 1895, CESifo.
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series 2201, CESifo.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
• Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers 5170, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255794, HAL.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers 1678, Institute of Labor Economics (IZA).
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Post-Print halshs-00255794, HAL.
• Nicolas Chatelais & Mathilde Peyrat, 2008. "Are small countries leaders of the European tax competition?," Documents de travail du Centre d'Economie de la Sorbonne bla08058, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00332479, HAL.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Post-Print halshs-00332479, HAL.
• Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers 5170, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Post-Print halshs-00255794, HAL.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers 1678, Institute of Labor Economics (IZA).
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255794, HAL.
• Nicolas Chatelais & Mathilde Peyrat, 2008. "Are small countries leaders of the European tax competition?," Documents de travail du Centre d'Economie de la Sorbonne bla08058, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Post-Print halshs-00332479, HAL.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00332479, HAL.
• Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 5(1), pages 1-80, November.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Ratio Working Papers 123, The Ratio Institute.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Working Paper Series 757, Research Institute of Industrial Economics.
• Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 5(1), pages 1-80, November.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Working Paper Series 757, Research Institute of Industrial Economics.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Ratio Working Papers 123, The Ratio Institute.
• Gadd, Håkan & Hansson, Gustav & Månsson, Jonas, 2008. "Evaluating the impact of firm subsidy using a multilevel propensity score approach," CAFO Working Papers 2009:3, Linnaeus University, Centre for Labour Market Policy Research (CAFO), School of Business and Economics.
• Mª Beatriz Corchuelo Martínez-Azúa & Ester Martínez Ros, 2008. "Application of R & D fiscal incentives in Spanish manufacturing firms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 187(4), pages 9-39, December.
• Jordi Jofre-Monseny & Albert Solé-Ollé, 2008. "Which Communities should be afraid of Mobility? The Effects of Agglomeration Economies on the Sensitivity of Firm Location to Local Taxes," CESifo Working Paper Series 2311, CESifo Group Munich.
  • Jordi Jofre-Monseny & Albert Solé-Ollé, 2008. "Which communities should be afraid of mobility? The effects of agglomeration economies on the sensitivity of firm location to local taxes," Working Papers 2008/4, Institut d'Economia de Barcelona (IEB).
• Jordi Jofre-Monseny & Albert Solé-Ollé, 2008. "Which communities should be afraid of mobility? The effects of agglomeration economies on the sensitivity of firm location to local taxes," Working Papers 2008/4, Institut d'Economia de Barcelona (IEB).
• Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 167-196, June.
  • Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series 2201, CESifo.
  • Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
• Zeliha GÖKER & Hale BALSEVEN, 2008. "Menkul kıymet işlem vergileri ve ekonomik etkileri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(264), pages 40-57.
• Sunil Mani, 2008. "Financing of industrial innovations in India How effective are tax incentives for R & D?," Centre for Development Studies, Trivendrum Working Papers 405, Centre for Development Studies, Trivendrum, India.
• Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2010. "Do employment subsidies work? Evidence from regionally targeted subsidies in Turkey," Labour Economics, Elsevier, vol. 17(4), pages 710-722, August.
  • Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2008. "Do Employment Subsidies Work? Evidence from Regionally Targeted Subsidies in Turkey," IZA Discussion Papers 3508, Institute of Labor Economics (IZA).
• Katrin Hussinger, 2008. "R&D and subsidies at the firm level: an application of parametric and semiparametric two-step selection models," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 23(6), pages 729-747.
  • Hussinger, Katrin, 2003. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," ZEW Discussion Papers 03-63, ZEW - Leibniz Centre for European Economic Research.
  • Katrin Hussinger, 2004. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," Public Economics 0403005, University Library of Munich, Germany.
• Hayakawa, Kazunobu & Matsuura, Toshiyuki, 2008. "Pitfalls of location choice analysis : the finished goods producer versus the intermediate goods producer," IDE Discussion Papers 178, Institute of Developing Economies, Japan External Trade Organization(JETRO).
• C. Dembour, 2008. "Competition for Business Location: A Survey," Journal of Industry, Competition and Trade, Springer, vol. 8(2), pages 89-111, June.
• Shahid Javed Burki, 2008. "Industrial Policy: Domestic Challenges, Global Imperatives, and Pakistan’s Choices," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 13(Special E), pages 23-34, September.
• John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
  • John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
• John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 193(2), pages 109-130, June.
  • John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series 1029, The University of Melbourne.
• Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00332479, HAL.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are small countries leaders of the European tax competition?," Documents de travail du Centre d'Economie de la Sorbonne bla08058, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Post-Print halshs-00332479, HAL.
• Korinek, Anton & Stiglitz, Joseph E., 2009. "Dividend taxation and intertemporal tax arbitrage," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 142-159, February.
  • Anton Korinek & Joseph E. Stiglitz, 2008. "Dividend Taxation and Intertemporal Tax Arbitrage," NBER Working Papers 13858, National Bureau of Economic Research, Inc.
• Michael D. Grubb & Paul Oyer, 2008. "Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking," NBER Working Papers 14062, National Bureau of Economic Research, Inc.
• Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2019. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," American Economic Journal: Macroeconomics, American Economic Association, vol. 11(4), pages 140-174, October.
  • Florin O. Bilbiie & Fabio Ghironi & Marc J. Melitz, 2008. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," NBER Working Papers 14383, National Bureau of Economic Research, Inc.
  • Bilbiie, Florin & Ghironi, Fabio & Melitz, Marc J, 2016. "Monopoly Power and Endogenous Product Variety: Distortions and Remedies," CEPR Discussion Papers 11294, C.E.P.R. Discussion Papers.
• Justine Hastings & Ebonya Washington, 2010. "The First of the Month Effect: Consumer Behavior and Store Responses," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 142-162, May.
  • Justine Hastings & Ebonya Washington, 2010. "The First of the Month Effect: Consumer Behavior and Store Responses," NBER Chapters, in: Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES), pages 142-162, National Bureau of Economic Research, Inc.
  • Justine S. Hastings & Ebonya L. Washington, 2008. "The First of the Month Effect: Consumer Behavior and Store Responses," NBER Working Papers 14578, National Bureau of Economic Research, Inc.
• Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 5(1), pages 1-80, November.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Working Paper Series 757, Research Institute of Industrial Economics.
  • Henrekson, Magnus & Johansson, Dan, 2008. "Competencies and Institutions Fostering High-growth Firms," Ratio Working Papers 123, The Ratio Institute.
• Jens Arnold & Cyrille Schwellnus, 2008. "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset," Working Papers 2008-19, CEPII research center.
  • Cyrille Schwellnus & Jens Matthias Arnold, 2008. "Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset," OECD Economics Department Working Papers 641, OECD Publishing.
• Nannen, Volker & van den Bergh, Jeroen C. J. M. & Eiben, A. E., 2008. "Impact of Environmental Dynamics on Economic Evolution: Uncertainty, Risk Aversion, and Policy," MPRA Paper 13834, University Library of Munich, Germany.
• Halkos, George, 2008. "A Stackelberg Model on Taxing Polluting Firms," MPRA Paper 23741, University Library of Munich, Germany.
• Jan Vlachý, 2008. "K daňové uznatelnosti nákladů z úvěrů: Analýza pomocí opčního modelu [Investigating a thin-capitalization rule: An option-based analysis]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(5), pages 656-668.
• Hasret Benar & Glenn Jenkins, 2008. "The economics of casino taxation," Applied Economics, Taylor & Francis Journals, vol. 40(1), pages 63-73.
  • Hasret Benar & Glenn Jenkins, 2006. "The Economics Of Casino Taxation," Working Paper 1057, Economics Department, Queen's University.
  • Hasret Benar & Glenn P. Jenkins, 2008. "The Economics of Casino Taxation," Development Discussion Papers 2008-01, JDI Executive Programs.
• Félix Domínguez Barrero & Julio López Laborda, 2008. "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 16(3), pages 89-110, Winter.
  • Félix Domínguez Barrero & Julio López Laborda, "undated". "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers 26-05 Classification-JEL , Instituto de Estudios Fiscales.
• Blandine Laperche, 2008. "La responsabilité sociale de l'entreprise et le profit pour une approche renouvelée de l'entreprise Corporative social responsibility and profit for a renewed approach of the enterprise," Working Papers 199, Laboratoire de Recherche sur l'Industrie et l'Innovation. ULCO / Research Unit on Industry and Innovation.
• Teresa D. Harrison, 2008. "Taxes and Agglomeration Economies: How Are They Related to Nonprofit Firm Location?," Southern Economic Journal, Southern Economic Association, vol. 75(2), pages 538-557, October.
• Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers 2008-30, University of Stirling, Division of Economics.
  • Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series 2517, CESifo.
• Hasret Benar & Glenn Jenkins, 2008. "The economics of casino taxation," Applied Economics, Taylor & Francis Journals, vol. 40(1), pages 63-73.
  • Hasret Benar & Glenn Jenkins, 2006. "The Economics Of Casino Taxation," Working Paper 1057, Economics Department, Queen's University.
  • Hasret Benar & Glenn P. Jenkins, 2008. "The Economics of Casino Taxation," Development Discussion Papers 2008-01, JDI Executive Programs.
• Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
  • Francesco Menoncin & Paolo Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," CESifo Working Paper Series 2352, CESifo.
  • Francesco Menoncin & Paolo M. Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers 0806, University of Brescia, Department of Economics.
• Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 564-582, May.
  • Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 564-582, May.
  • Jie Zhang & Haoming Liu, "undated". "Donations in a recursive dynamic model," MRG Discussion Paper Series 1607, School of Economics, University of Queensland, Australia.
• Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2007. "What You Don't See Can't Hurt You: An Economic Analysis of Morality Laws," Discussion Papers dp07-05, Department of Economics, Simon Fraser University.
• Teresa D. Harrison, 2008. "Taxes and Agglomeration Economies: How Are They Related to Nonprofit Firm Location?," Southern Economic Journal, John Wiley & Sons, vol. 75(2), pages 538-557, October.
• Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
  • Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jay Choi & Marcel Thum, 2009. "The economics of politically-connected firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 605-620, October.
  • Jay Pil Choi & Marcel Thum, 2007. "The Economics of Politically Connected Firms," CESifo Working Paper Series 2025, CESifo.
  • Choi, Jay Pil & Thum, Marcel, 2008. "The economics of politically-connected firms," Dresden Discussion Paper Series in Economics 07/08, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
• Aschhoff Birgit, 2010. "Who Gets the Money?: The Dynamics of R&D Project Subsidies in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 230(5), pages 522-546, October.
  • Aschhoff, Birgit, 2008. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018, ZEW - Leibniz Centre for European Economic Research.
  • Aschhoff, Birgit, 2009. "Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany," ZEW Discussion Papers 08-018 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Aschhoff, Birgit & Sofka, Wolfgang, 2009. "Innovation on demand--Can public procurement drive market success of innovations?," Research Policy, Elsevier, vol. 38(8), pages 1235-1247, October.
  • Aschhoff, Birgit & Sofka, Wolfgang, 2008. "Innovation on Demand: Can Public Procurement Drive Market Success of Innovations," ZEW Discussion Papers 08-052, ZEW - Leibniz Centre for European Economic Research.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.

2007

• Jordi Jofre Monseny & Alberto Sole Olle, 2007. "Tax Differentials and Agglomeration Economies in Intraregional Firm Location," Working Papers in Economics 180, Universitat de Barcelona. Espai de Recerca en Economia.
• Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
  • Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
• Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation.
  • Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
  • Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010. "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers 5293, Institute of Labor Economics (IZA).
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," Journal of the European Economic Association, MIT Press, vol. 5(5), pages 1064-1093, September.
  • Richard E. Baldwin & Frederic Robert-Nicoud, 2002. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," NBER Working Papers 8756, National Bureau of Economic Research, Inc.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEP Discussion Papers dp0791, Centre for Economic Performance, LSE.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Entry and asymmetric lobbying: why governments pick losers," LSE Research Online Documents on Economics 19726, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEPR Discussion Papers 5671, C.E.P.R. Discussion Papers.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Protection for Sale Made Easy," CEPR Discussion Papers 5452, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Protection for Sale Made Easy," CEP Discussion Papers dp0800, Centre for Economic Performance, LSE.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Protection for sale made easy," LSE Research Online Documents on Economics 19713, London School of Economics and Political Science, LSE Library.
• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2006. "State investment tax incentives: a zero-sum game?," Working Paper Series 2006-47, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "State Investment Tax Incentives: A Zero-Sum Game?," CESifo Working Paper Series 1895, CESifo.
• Jay Choi & Marcel Thum, 2009. "The economics of politically-connected firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 605-620, October.
  • Jay Pil Choi & Marcel Thum, 2007. "The Economics of Politically Connected Firms," CESifo Working Paper Series 2025, CESifo.
  • Choi, Jay Pil & Thum, Marcel, 2008. "The economics of politically-connected firms," Dresden Discussion Paper Series in Economics 07/08, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
• Andreas Kuhlmann, 2007. "Essays on network industries : privatization, regulation, and productivity measurement," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 26, May.
• Martin Gelter & Jürg Roth, 2007. "Subordination of Shareholder Loans from a Legal and Economic Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(02), pages 40-47, July.
• Martin Gelter & Jürg Roth, 2007. "Subordination of Shareholder Loans from a Legal and Economic Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(2), pages 40-47, 07.
• Volker Meier, 2005. "The impact of family policies on fertility: An international comparison Study commissioned by the Robert Bosch Foundation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 26.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series gd11-220, Institute of Economic Research, Hitotsubashi University.
  • Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," CARF F-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
• Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 206-225, February.
  • Charles Bérubé & Pierre Mohnen, 2009. "Are firms that receive R&D subsidies more innovative?," Canadian Journal of Economics, Canadian Economics Association, vol. 42(1), pages 206-225, February.
  • Mohnen, Pierre & Bérubé, Charles, 2007. "Are Firms That Received R&D Subsidies More Innovative?," MERIT Working Papers 2007-015, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  • Charles Bérubé & Pierre Mohnen, 2007. "Are Firms That Received R&D Subsidies More Innovative?," CIRANO Working Papers 2007s-13, CIRANO.
• Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-53, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdevelopped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-54, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2006. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," NBER Working Papers 12104, National Bureau of Economic Research, Inc.
  • Hsieh, Chang-Tai & Parker, Jonathan A., 2007. "Taxes and growth in a financially underdeveloped country: evidence from the Chilean investment boom," LSE Research Online Documents on Economics 123058, London School of Economics and Political Science, LSE Library.
• Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdevelopped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-54, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-53, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2006. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," NBER Working Papers 12104, National Bureau of Economic Research, Inc.
  • Hsieh, Chang-Tai & Parker, Jonathan A., 2007. "Taxes and growth in a financially underdeveloped country: evidence from the Chilean investment boom," LSE Research Online Documents on Economics 123058, London School of Economics and Political Science, LSE Library.
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
  • Marius BRÜLHART & Mario JAMETTI & Kurt SCHMIDHEINY, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Cahiers de Recherches Economiques du Département d'économie 07.13, Université de Lausanne, Faculté des HEC, Département d’économie.
  • Brülhart, Marius & Jametti, Mario & Schmidheiny, Kurt, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," CEPR Discussion Papers 6606, C.E.P.R. Discussion Papers.
  • Mario Jametti & Marius Brülhart & Kurt Schmidheiny, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Working Papers 2007_9, York University, Department of Economics.
  • Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2007. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economics Working Papers 1062, Department of Economics and Business, Universitat Pompeu Fabra.
• Ballet, Jerome & Bazin, Damien & Lioui, Abraham & Touahri, David, 2007. "Green taxation and individual responsibility," Ecological Economics, Elsevier, vol. 63(4), pages 732-739, September.
  • Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri, 2006. "Green Taxation and Individual Responsibility," CAE Working Papers 49, Aix-Marseille Université, CERGAM.
  • Jérôme Ballet & Abraham Lioui & Damien Bazin & David Touahri, 2007. "Green taxation and individual responsibility," Post-Print halshs-00548981, HAL.
  • Damien Bazin & Jérôme Ballet & Abraham Lioui & David Touahri, 2007. "Green Taxation and Individual Responsibility," Post-Print halshs-00727454, HAL.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Aloi, Marta & Lasselle, Laurence, 2007. "Growth and welfare effects of stabilizing innovation cycles," Journal of Macroeconomics, Elsevier, vol. 29(4), pages 806-823, December.
• Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-53, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdevelopped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-54, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2006. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," NBER Working Papers 12104, National Bureau of Economic Research, Inc.
  • Hsieh, Chang-Tai & Parker, Jonathan A., 2007. "Taxes and growth in a financially underdeveloped country: evidence from the Chilean investment boom," LSE Research Online Documents on Economics 123058, London School of Economics and Political Science, LSE Library.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Protection for Sale Made Easy," CEPR Discussion Papers 5452, C.E.P.R. Discussion Papers.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Protection for sale made easy," LSE Research Online Documents on Economics 19713, London School of Economics and Political Science, LSE Library.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Protection for Sale Made Easy," CEP Discussion Papers dp0800, Centre for Economic Performance, LSE.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," Journal of the European Economic Association, MIT Press, vol. 5(5), pages 1064-1093, September.
  • Richard E. Baldwin & Frederic Robert-Nicoud, 2002. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," NBER Working Papers 8756, National Bureau of Economic Research, Inc.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Entry and asymmetric lobbying: why governments pick losers," LSE Research Online Documents on Economics 19726, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEPR Discussion Papers 5671, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEP Discussion Papers dp0791, Centre for Economic Performance, LSE.
• Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
  • Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
• Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2007. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)," Discussion Papers 426, VATT Institute for Economic Research.
• 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, vol. 155(C), pages 147-163.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
  • Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
• Sergey Sinelnikov-Murylev & Ilya Trunin, 2007. "Problems of taxation of non"commercial organizations in Russia," Research Paper Series, Gaidar Institute for Economic Policy, issue 108P.
• Céline Azémar & Andrew Delios, 2007. "The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis," Working Papers 2007_31, Business School - Economics, University of Glasgow.
• Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Documents de travail du Centre d'Economie de la Sorbonne v07002, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00143412, HAL.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Post-Print halshs-00143412, HAL.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
• Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(3), pages 285-310, November.
  • F. Ricci, 2004. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," THEMA Working Papers 2004-23, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  • Francesco Ricci, 2007. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," Post-Print hal-02024122, HAL.
  • Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Post-Print hal-02655437, HAL.
• Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(3), pages 285-310, November.
  • F. Ricci, 2004. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," THEMA Working Papers 2004-23, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  • Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Post-Print hal-02655437, HAL.
  • Francesco Ricci, 2007. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," Post-Print hal-02024122, HAL.
• Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00143412, HAL.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Post-Print halshs-00143412, HAL.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Documents de travail du Centre d'Economie de la Sorbonne v07002, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
• Ballet, Jerome & Bazin, Damien & Lioui, Abraham & Touahri, David, 2007. "Green taxation and individual responsibility," Ecological Economics, Elsevier, vol. 63(4), pages 732-739, September.
  • Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri, 2006. "Green Taxation and Individual Responsibility," CAE Working Papers 49, Aix-Marseille Université, CERGAM.
  • Jérôme Ballet & Abraham Lioui & Damien Bazin & David Touahri, 2007. "Green taxation and individual responsibility," Post-Print halshs-00548981, HAL.
  • Damien Bazin & Jérôme Ballet & Abraham Lioui & David Touahri, 2007. "Green Taxation and Individual Responsibility," Post-Print halshs-00727454, HAL.
• Ballet, Jerome & Bazin, Damien & Lioui, Abraham & Touahri, David, 2007. "Green taxation and individual responsibility," Ecological Economics, Elsevier, vol. 63(4), pages 732-739, September.
  • Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri, 2006. "Green Taxation and Individual Responsibility," CAE Working Papers 49, Aix-Marseille Université, CERGAM.
  • Damien Bazin & Jérôme Ballet & Abraham Lioui & David Touahri, 2007. "Green Taxation and Individual Responsibility," Post-Print halshs-00727454, HAL.
  • Jérôme Ballet & Abraham Lioui & Damien Bazin & David Touahri, 2007. "Green taxation and individual responsibility," Post-Print halshs-00548981, HAL.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
  • Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
  • Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
• Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship: An Introduction," Working Paper Series 688, Research Institute of Industrial Economics.
• Henrekson, Magnus, 2007. "Entrepreneurship and Institutions," Working Paper Series 707, Research Institute of Industrial Economics.
• Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship," Working Paper Series 716, Research Institute of Industrial Economics.
• Akerman, Anders & Forslid, Rikard, 2007. "Country Size, Trade, and Productivity: An Analysis of Heterogenous Firms and Differential Beachhead Costs," Research Papers in Economics 2007:14, Stockholm University, Department of Economics.
• Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
  • Auriol, Emmanuelle & Warlters, Michael, 2007. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers 371, Institut d'Économie Industrielle (IDEI), Toulouse.
• Jordi Jofre-Montseny & Albert Solé-Ollé, 2007. "Tax differentials and agglomeration economies in intraregional firm location," Working Papers XREAP2007-05, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
  • Jordi Jofre-Monseny & Albert Solé-Ollé, 2007. "Tax differentials and agglomeration economies in intraregional firm location," Working Papers 2007/2, Institut d'Economia de Barcelona (IEB).
• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
• Jordi Jofre-Monseny & Albert Solé-Ollé, 2007. "Tax differentials and agglomeration economies in intraregional firm location," Working Papers 2007/2, Institut d'Economia de Barcelona (IEB).
• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
• Filippo Oropallo & Valentino Parisi, 2007. "Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 9(1), pages 31-58, march.
• Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(3), pages 285-310, November.
  • F. Ricci, 2004. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," THEMA Working Papers 2004-23, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  • Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Post-Print hal-02655437, HAL.
  • Francesco Ricci, 2007. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," Post-Print hal-02024122, HAL.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
• Chang Nam & Doina Radulescu, 2007. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," Small Business Economics, Springer, vol. 29(1), pages 101-118, June.
  • Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series 1478, CESifo.
• Wolfgang Lechthaler & Dennis J. Snower, 2007. "Institutions and Training Inequality," Kiel Working Papers 1372, Kiel Institute for the World Economy.
• Benczúr, Péter, 2007. "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 125-141.
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
  • Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2007. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economics Working Papers 1062, Department of Economics and Business, Universitat Pompeu Fabra.
  • Marius BRÜLHART & Mario JAMETTI & Kurt SCHMIDHEINY, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Cahiers de Recherches Economiques du Département d'économie 07.13, Université de Lausanne, Faculté des HEC, Département d’économie.
  • Brülhart, Marius & Jametti, Mario & Schmidheiny, Kurt, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," CEPR Discussion Papers 6606, C.E.P.R. Discussion Papers.
  • Mario Jametti & Marius Brülhart & Kurt Schmidheiny, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Working Papers 2007_9, York University, Department of Economics.
• Luis H. R. Alvarez & Erkki Koskela, 2007. "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 46-53, March.
• John Creedy & Ross Guest, 2007. "Changes in the Taxation of Superannuation - Macroeconomic and Welfare Effects," Department of Economics - Working Papers Series 986, The University of Melbourne.
• Ana Corbacho, 2007. "Hungary: Fiscal risks from public transport enterprises," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 1(1), pages 28-42, December.
• Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00143412, HAL.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Documents de travail du Centre d'Economie de la Sorbonne v07002, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  • Clara Delavallade, 2007. "Why do North African firms involve in corruption?," Post-Print halshs-00143412, HAL.
• Joshua Rauh, 2007. "Risk Shifting versus Risk Management: Investment Policy in Corporate Pension Plans," NBER Working Papers 13240, National Bureau of Economic Research, Inc.
• John H. Mutti & Harry Grubert, 2007. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Working Papers 13248, National Bureau of Economic Research, Inc.
• Emmanuel Farhi, 2010. "Capital Taxation and Ownership When Markets Are Incomplete," Journal of Political Economy, University of Chicago Press, vol. 118(5), pages 908-948.
  • Emmanuel Farhi, 2007. "Capital Taxation and Ownership when Markets are Incomplete," NBER Working Papers 13390, National Bureau of Economic Research, Inc.
• Jeffrey R. Brown, 2008. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," Journal of Economic Perspectives, American Economic Association, vol. 22(1), pages 177-198, Winter.
  • Jeffrey R. Brown, 2007. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation," NBER Working Papers 13438, National Bureau of Economic Research, Inc.
• Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008. "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 48-61, January.
  • David Backus & Espen Henriksen & Kjetil Storesletten, 2007. "Taxes and the Global Allocation of Capital," NBER Working Papers 13624, National Bureau of Economic Research, Inc.
• Harry Garretsen & Jolanda Peeters, 2007. "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 263-293, June.
• Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 329-361, June.
• M. Ziliotti & D. Benedetti, 2007. "Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano," Economics Department Working Papers 2007-EP02, Department of Economics, Parma University (Italy).
• Stefanescu, Razvan & Dumitriu, Ramona, 2007. "Impact of the EU adhesion on the indirect taxes for the intra - community imports," MPRA Paper 41779, University Library of Munich, Germany, revised 02 Oct 2007.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
• Agliardi, Elettra & Agliardi, Rossella, 2009. "Progressive taxation and corporate liquidation: Analysis and policy implications," Journal of Policy Modeling, Elsevier, vol. 31(1), pages 144-154.
  • Elettra Agliardi & Rossella Agliardi, 2007. "Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications," Working Paper series 29_07, Rimini Centre for Economic Analysis.
• Aloi, Marta & Lasselle, Laurence, 2007. "Growth and welfare effects of stabilizing innovation cycles," Journal of Macroeconomics, Elsevier, vol. 29(4), pages 806-823, December.
  • Marta Aloi & Laurence Lasselle, 2007. "Growth and Welfare Effects of Stabilizing Innovation Cycles," CDMA Working Paper Series 200705, Centre for Dynamic Macroeconomic Analysis.
• Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2008. "What you don't see can't hurt you: an economic analysis of morality laws," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 583-594, May.
  • Philip A. Curry & Steeve Mongrain, 2007. "What You Don't See Can't Hurt You: An Economic Analysis of Morality Laws," Discussion Papers dp07-05, Department of Economics, Simon Fraser University.
• Deborah Knirsch, 2007. "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, vol. 1(2), pages 151-165, August.
• Bye, Brita & Fæhn, Taran & Heggedal, Tom-Reiel, 2009. "Welfare and growth impacts of innovation policies in a small, open economy; an applied general equilibrium analysis," Economic Modelling, Elsevier, vol. 26(5), pages 1075-1088, September.
  • Brita Bye & Taran Fæhn & Tom-Reiel Heggedal, 2007. "Welfare and growth impacts of innovation policies in a small, open economy. An applied general equilibrium analysis," Discussion Papers 510, Statistics Norway, Research Department.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," Journal of the European Economic Association, MIT Press, vol. 5(5), pages 1064-1093, September.
  • Richard E. Baldwin & Frederic Robert-Nicoud, 2002. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," NBER Working Papers 8756, National Bureau of Economic Research, Inc.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Entry and asymmetric lobbying: why governments pick losers," LSE Research Online Documents on Economics 19726, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEPR Discussion Papers 5671, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEP Discussion Papers dp0791, Centre for Economic Performance, LSE.
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
  • Mario Jametti & Marius Brülhart & Kurt Schmidheiny, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Working Papers 2007_9, York University, Department of Economics.
  • Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2007. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economics Working Papers 1062, Department of Economics and Business, Universitat Pompeu Fabra.
  • Brülhart, Marius & Jametti, Mario & Schmidheiny, Kurt, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," CEPR Discussion Papers 6606, C.E.P.R. Discussion Papers.
  • Marius BRÜLHART & Mario JAMETTI & Kurt SCHMIDHEINY, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Cahiers de Recherches Economiques du Département d'économie 07.13, Université de Lausanne, Faculté des HEC, Département d’économie.
• Dimitriu, Mihail, 2007. "Inertial Behaviour And The Sustainable Development Of The Firm," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 11(3), pages 115-124.
• Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M., 2007. "Contracting out: Dutch municipalities reject the solution for the VAT-distortion," Serie Research Memoranda 0003, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
• Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
  • Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
  • Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
  • Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
• Edward Christie & Gabor Hunya & Waltraut Urban, 2007. "Restructuring of Energy-intensive Industrial Branches in Romania and Proposals for Industrial Policy Measures," wiiw Research Reports 339, The Vienna Institute for International Economic Studies, wiiw.
• Kazimierz Laski, 2007. "Do Increased Private Saving Rates Spur Economic Growth?," wiiw Working Papers 45, The Vienna Institute for International Economic Studies, wiiw.
• Jordi Jofre-Montseny & Albert Solé-Ollé, 2007. "Tax differentials and agglomeration economies in intraregional firm location," Working Papers XREAP2007-05, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
• Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla, 2007. "Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach," Working Papers in Economics 181, Universitat de Barcelona. Espai de Recerca en Economia.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers XREAP2007-07, Xarxa de Referència en Economia Aplicada (XREAP), revised Jul 2007.
  • Néstor Duch & Daniel Montolio & Mauro Mediavilla, 2007. "Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach," Working Papers 2007/3, Institut d'Economia de Barcelona (IEB).
• Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
  • Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2007. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economics Working Papers 1062, Department of Economics and Business, Universitat Pompeu Fabra.
  • Mario Jametti & Marius Brülhart & Kurt Schmidheiny, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Working Papers 2007_9, York University, Department of Economics.
  • Brülhart, Marius & Jametti, Mario & Schmidheiny, Kurt, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," CEPR Discussion Papers 6606, C.E.P.R. Discussion Papers.
  • Marius BRÜLHART & Mario JAMETTI & Kurt SCHMIDHEINY, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," Cahiers de Recherches Economiques du Département d'économie 07.13, Université de Lausanne, Faculté des HEC, Département d’économie.
• Lechthaler, Wolfgang & Snower, Dennis J., 2012. "Institutions and training inequality," European Journal of Political Economy, Elsevier, vol. 28(1), pages 88-104.
  • Lechthaler, Wolfgang & Snower, Dennis J., 2007. "Institutions and training inequality," Kiel Working Papers 1372, Kiel Institute for the World Economy (IfW Kiel).
• Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers 07-071, ZEW - Leibniz Centre for European Economic Research.

2006

• Fit Tito & Munteanu Dorin, 2006. "Deductions Regime. Obligations Of Vat Payers," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-9.
• Jorge Navas Rodenes & Jesus Marin Solano, 2006. "A comment on the cost of capital for investments with non-homogeneous components," Working Papers in Economics 146, Universitat de Barcelona. Espai de Recerca en Economia.
• Jorge Navas Rodenes & Jesus Marin Solano, 2006. "User cost of capital with delayed investment grants," Working Papers in Economics 161, Universitat de Barcelona. Espai de Recerca en Economia.
• Nela Vlahinic-Dizdarevic & Helena Blažic, 2006. "FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 34-57.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
• François Gourio & Jianjun Miao, 2010. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(1), pages 131-168, January.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-160, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2006. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series WP2006-053, Boston University - Department of Economics.
  • François Gourio & Jianjun Miao, 2008. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-002, Boston University - Department of Economics.
  • Francois Gourio & Jianjun Miao, 2009. "Firm Heterogeneity and the Long-run Effects of Dividend Tax Reform," NBER Working Papers 15044, National Bureau of Economic Research, Inc.
  • Jianjun Miao & Francois Gourio, 2007. "Firm Heterogeneity and the Long-Run Effects of Dividend Tax Reform," 2007 Meeting Papers 147, Society for Economic Dynamics.
• Baldwin, Richard E. & Robert-Nicoud, Frederic, 2008. "Trade and growth with heterogeneous firms," Journal of International Economics, Elsevier, vol. 74(1), pages 21-34, January.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2005. "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers 4965, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers dp0727, Centre for Economic Performance, LSE.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogenous Firms," NBER Working Papers 12326, National Bureau of Economic Research, Inc.
  • Baldwin, Robert & Robert-Nicoud, Frédéric, 2006. "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics 19856, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Trade and Growth with Heterogenous Firms," CEPR Discussion Papers 5563, C.E.P.R. Discussion Papers.
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
• Ballet, Jerome & Bazin, Damien & Lioui, Abraham & Touahri, David, 2007. "Green taxation and individual responsibility," Ecological Economics, Elsevier, vol. 63(4), pages 732-739, September.
  • Jerome Ballet & Damien Bazin & Abraham Lioui & David Touahri, 2006. "Green Taxation and Individual Responsibility," CAE Working Papers 49, Aix-Marseille Université, CERGAM.
  • Jérôme Ballet & Abraham Lioui & Damien Bazin & David Touahri, 2007. "Green taxation and individual responsibility," Post-Print halshs-00548981, HAL.
  • Damien Bazin & Jérôme Ballet & Abraham Lioui & David Touahri, 2007. "Green Taxation and Individual Responsibility," Post-Print halshs-00727454, HAL.
• Carmina Ordoñez de Haro, 2006. "La fiscalidad de las sociedades cooperativas en España," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 187-204, April.
• Agustí Romero Civera & Elíes Seguí Mas, 2006. "Implicaciones fiscales en el cálculo del impuesto de sociedades tras la nueva Ley Valenciana de Cooperativas (8/2003)," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 205-230, April.
• Rafael Alcides Villarreal Cifuentes & Milena Penuela Boorquez, 2006. "Efectos de la Reforma Tributaria de 2006 sobre la tributación efectiva de las rentas del capital en Colombia," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, December.
• Villarreal Cifuentes, Rafael, 2006. "La reforma tributaria y los incentivos a la inversión," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, July.
• Pablo Sanguinetti & Eduardo Bianchi, 2006. "Trade Liberalization, Macroeconomic Fluctuations, and Contingent Protection in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 147-183, January.
  • Sanguinetti, Pablo & Bianchi, Eduardo, 2006. "Trade liberalization, macroeconomic fluctuations, and contingent protection in Latin America," LSE Research Online Documents on Economics 123347, London School of Economics and Political Science, LSE Library.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Protection for Sale Made Easy," CEPR Discussion Papers 5452, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Protection for Sale Made Easy," CEP Discussion Papers dp0800, Centre for Economic Performance, LSE.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Protection for sale made easy," LSE Research Online Documents on Economics 19713, London School of Economics and Political Science, LSE Library.
• Baldwin, Richard & Okubo, Toshihiro, 2006. "Agglomeration, Offshoring and Heterogenous Firms," CEPR Discussion Papers 5663, C.E.P.R. Discussion Papers.
• Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," Journal of the European Economic Association, MIT Press, vol. 5(5), pages 1064-1093, September.
  • Richard E. Baldwin & Frederic Robert-Nicoud, 2002. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," NBER Working Papers 8756, National Bureau of Economic Research, Inc.
  • Baldwin, Richard E. & Robert-Nicoud, Frédéric, 2007. "Entry and asymmetric lobbying: why governments pick losers," LSE Research Online Documents on Economics 19726, London School of Economics and Political Science, LSE Library.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEP Discussion Papers dp0791, Centre for Economic Performance, LSE.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEPR Discussion Papers 5671, C.E.P.R. Discussion Papers.
• Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
  • Auriol, Emmanuelle & Warlters, Michael, 2007. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers 371, Institut d'Économie Industrielle (IDEI), Toulouse.
• Harry Garretsen & Jolanda Peeters, 2007. "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," CESifo Economic Studies, CESifo, vol. 53(2), pages 263-293, June.
  • Harry Garretsen & Jolanda Peeters, 2006. "Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real?," DNB Working Papers 113, Netherlands Central Bank, Research Department.
• Koziarivska Larysa & Oliinyk Andrii, 2006. "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series 06-08e, EERC Research Network, Russia and CIS.
• Baldwin, Richard E. & Robert-Nicoud, Frederic, 2008. "Trade and growth with heterogeneous firms," Journal of International Economics, Elsevier, vol. 74(1), pages 21-34, January.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2005. "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers 4965, C.E.P.R. Discussion Papers.
  • Baldwin, Robert & Robert-Nicoud, Frédéric, 2006. "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics 19856, London School of Economics and Political Science, LSE Library.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers dp0727, Centre for Economic Performance, LSE.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogenous Firms," NBER Working Papers 12326, National Bureau of Economic Research, Inc.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Trade and Growth with Heterogenous Firms," CEPR Discussion Papers 5563, C.E.P.R. Discussion Papers.
• Zhu, Z. & Hendrikse, G.W.J. & Krug, B., 2006. "Rational Entrepreneurship in Local China: Exit Plus Voice for Preferential Tax Treatments," ERIM Report Series Research in Management ERS-2006-010-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Harri Hietala & Seppo Kari, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
  • Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
• Harri Hietala & Seppo Kari, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
  • Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
• Chirinko, Robert S. & Wilson, Daniel J., 2008. "State investment tax incentives: A zero-sum game?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2362-2384, December.
  • Robert S. Chirinko & Daniel J. Wilson, 2006. "State investment tax incentives: a zero-sum game?," Working Paper Series 2006-47, Federal Reserve Bank of San Francisco.
  • Robert S. Chirinko & Daniel J. Wilson, 2007. "State Investment Tax Incentives: A Zero-Sum Game?," CESifo Working Paper Series 1895, CESifo.
• Toshihiro Okubo, 2012. "Antiagglomeration Subsidies With Heterogeneous Firms," Journal of Regional Science, Wiley Blackwell, vol. 52(2), pages 285-299, May.
  • Toshihiro Okubo, 2006. "Anti-agglomeration Subsidies with Heterogeneous Firms," IHEID Working Papers 16-2006, Economics Section, The Graduate Institute of International Studies.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Discussion Paper Series DP2011-11, Research Institute for Economics & Business Administration, Kobe University.
  • Toshihiro Okubo, 2011. "Anti-agglomeration Subsidies with Heterogeneous Firms," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-012, Keio/Kyoto Joint Global COE Program.
• Okubo, Toshihiro, 2009. "Trade liberalisation and agglomeration with firm heterogeneity: Forward and backward linkages," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 530-541, September.
  • Toshihiro Okubo, 2006. "Trade Liberalisation and Agglomeration with Firm Heterogeneity - Forward and Backward Linkages," IHEID Working Papers 17-2006, Economics Section, The Graduate Institute of International Studies.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
• Mirco, Tonin, 2006. "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers 747, Stockholm University, Institute for International Economic Studies.
• Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series 1801, CESifo.
  • Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
• Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation," CESifo Working Paper Series 1860, CESifo.
  • Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
• Ross Guest, 2006. "Population ageing, fiscal pressure and tax smoothing: a CGE application to Australia," Fiscal Studies, Institute for Fiscal Studies, vol. 27(2), pages 183-203, June.
• Volodymyr Bilotkach, 2006. "A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 3(1), pages 31-49, June.
• Sven Stöwhase, 2006. "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.
• Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-53, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2007. "Taxes and Growth in a Financially Underdevelopped Country: Evidence from the Chilean Investment Boom," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2007), pages 1-54, August.
  • Chang-Tai Hsieh & Jonathan A. Parker, 2006. "Taxes and Growth in a Financially Underdeveloped Country: Evidence from the Chilean Investment Boom," NBER Working Papers 12104, National Bureau of Economic Research, Inc.
  • Hsieh, Chang-Tai & Parker, Jonathan A., 2007. "Taxes and growth in a financially underdeveloped country: evidence from the Chilean investment boom," LSE Research Online Documents on Economics 123058, London School of Economics and Political Science, LSE Library.
• Richard E. Baldwin & Rikard Forslid, 2010. "Trade Liberalization with Heterogeneous Firms," Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 161-176, May.
  • Baldwin, Richard & Forslid, Rikard, 2004. "Trade Liberalization with Heterogenous Firms," CEPR Discussion Papers 4635, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Rikard Forslid, 2006. "Trade Liberalization with Heterogenous Firms," NBER Working Papers 12192, National Bureau of Economic Research, Inc.
• Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
  • Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
• Baldwin, Richard E. & Robert-Nicoud, Frederic, 2008. "Trade and growth with heterogeneous firms," Journal of International Economics, Elsevier, vol. 74(1), pages 21-34, January.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2005. "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers 4965, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogenous Firms," NBER Working Papers 12326, National Bureau of Economic Research, Inc.
  • Baldwin, Robert & Robert-Nicoud, Frédéric, 2006. "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics 19856, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Trade and Growth with Heterogenous Firms," CEPR Discussion Papers 5563, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers dp0727, Centre for Economic Performance, LSE.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
  • Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008. "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers 08-29, Center for Economic Studies, U.S. Census Bureau.
• Richard E. Baldwin & Toshihiro Okubo, 2006. "Heterogeneous firms, agglomeration and economic geography: spatial selection and sorting," Journal of Economic Geography, Oxford University Press, vol. 6(3), pages 323-346, June.
  • Richard Baldwin & Toshihiro Okubo, 2005. "Heterogeneous Firms, Agglomeration and Economic Geography: Spatial Selection and Sorting," NBER Working Papers 11650, National Bureau of Economic Research, Inc.
• Mark Duggan & Fiona M. Scott Morton, 2006. "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(1), pages 1-30.
  • Mark Duggan & Fiona Scott Morton, 2004. "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," NBER Working Papers 10930, National Bureau of Economic Research, Inc.
• Jorge Fernández-Baca & Carmen Astorne, 2006. "Situación de la economía peruana antes del gobierno militar de 1968: un análisis institucional," Working Papers 06-01, Centro de Investigación, Universidad del Pacífico.
• Lipatov, Vilen, 2006. "Tax Evasion and Coordination," MPRA Paper 1251, University Library of Munich, Germany, revised Dec 2006.
• Maas, Hauke, 2006. "The Proliferation of Fiscal Incentives and the Nicaraguan State as a Manager of Rents: A Political Economy Perspective on Nicaraguan Industrial Policy Since 1990," MPRA Paper 2335, University Library of Munich, Germany.
• Hasret Benar & Glenn Jenkins, 2006. "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper 1088, Economics Department, Queen's University.
  • Hasret Benar & Glenn Jenkins, 2006. "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper 1056, Economics Department, Queen's University.
• Hasret Benar & Glenn Jenkins, 2008. "The economics of casino taxation," Applied Economics, Taylor & Francis Journals, vol. 40(1), pages 63-73.
  • Hasret Benar & Glenn Jenkins, 2006. "The Economics Of Casino Taxation," Working Paper 1057, Economics Department, Queen's University.
  • Hasret Benar & Glenn P. Jenkins, 2008. "The Economics of Casino Taxation," Development Discussion Papers 2008-01, JDI Executive Programs.
• Hasret Benar & Glenn Jenkins, 2006. "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper 1056, Economics Department, Queen's University.
  • Hasret Benar & Glenn Jenkins, 2006. "Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes," Working Paper 1088, Economics Department, Queen's University.
• Michael D. Grubb, 2009. "Selling to Overconfident Consumers," American Economic Review, American Economic Association, vol. 99(5), pages 1770-1807, December.
  • Michael D. Grubb, 2006. "Selling to Overconfident Consumers," Discussion Papers 06-018, Stanford Institute for Economic Policy Research.
• Jen-Te Yao & Fu-Chuan Lai, 2006. "A fiscal regime solving the incentive inconsistency problem," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 40(3), pages 603-619, August.
• Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
  • Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
• Brys, B. & Bovenberg, A.L., 2006. "The Life Cycle of the Firm with Debt and Capital Income Taxes," Discussion Paper 2006-91, Tilburg University, Center for Economic Research.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
  • Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
• Carla Marchese, 2009. "Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 383-402, December.
  • Marchese, Carla, 2006. "Rewarding the consumer for curbing the evasion of commodity taxes?," POLIS Working Papers 72, Institute of Public Policy and Public Choice - POLIS.
• Hrvoje Šimović, 2006. "Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva," EFZG Working Papers Series 0612, Faculty of Economics and Business, University of Zagreb.
• Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
  • Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
• Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2006. "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers 06-037, ZEW - Leibniz Centre for European Economic Research.
  • Fier, Andreas & Aschhoff, Birgit & Löhlein, Heide, 2007. "Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany," ZEW Discussion Papers 06-037 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.

2005

• Andreas Kuhlmann, 2005. "Privatization Incentives – A Wage Bargaining Approach," ifo Working Paper Series 18, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Baldwin, Richard E. & Robert-Nicoud, Frederic, 2008. "Trade and growth with heterogeneous firms," Journal of International Economics, Elsevier, vol. 74(1), pages 21-34, January.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2005. "Trade and Growth with Heterogeneous Firms," CEPR Discussion Papers 4965, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogenous Firms," NBER Working Papers 12326, National Bureau of Economic Research, Inc.
  • Baldwin, Robert & Robert-Nicoud, Frédéric, 2006. "Trade and growth with heterogeneous firms," LSE Research Online Documents on Economics 19856, London School of Economics and Political Science, LSE Library.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2006. "Trade and Growth with Heterogenous Firms," CEPR Discussion Papers 5563, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frédéric Robert-Nicoud, 2006. "Trade and Growth with Heterogeneous Firms," CEP Discussion Papers dp0727, Centre for Economic Performance, LSE.
• Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers 1678, Institute of Labor Economics (IZA).
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers 5170, C.E.P.R. Discussion Papers.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255794, HAL.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Post-Print halshs-00255794, HAL.
• H. Raoui & S. Roux, 2005. "Simulations of changes in the participation formula on firms paid amounts," Documents de Travail de la DESE - Working Papers of the DESE g2005-16, Institut National de la Statistique et des Etudes Economiques, DESE.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for cooperation--A new approach in German innovation policy," Research Policy, Elsevier, vol. 34(8), pages 1269-1282, October.
  • Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Freiberg Working Papers 2005/03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
  • Alexander Eickelpasch & Michael Fritsch, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Discussion Papers of DIW Berlin 478, DIW Berlin, German Institute for Economic Research.
• Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
  • Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse.
• Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for cooperation--A new approach in German innovation policy," Research Policy, Elsevier, vol. 34(8), pages 1269-1282, October.
  • Alexander Eickelpasch & Michael Fritsch, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Discussion Papers of DIW Berlin 478, DIW Berlin, German Institute for Economic Research.
  • Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Freiberg Working Papers 2005/03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
• Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
• Norman Schurhoff, 2004. "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers 592b, Society for Economic Dynamics.
  • Norman Schürhoff, 2005. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series rp131, International Center for Financial Asset Management and Engineering.
  • Norman Schuerhoff, 2004. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," 2004 Meeting Papers 688, Society for Economic Dynamics.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
• Maria Elena Bontempi & Silvia Giannini & Roberto Golinelli, 2005. "Corporate Tax Reforms and Financial Choices: An Empirical Analysis," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 271-294, November.
• Giampaolo Arachi & Federico Biagi, 2005. "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 295-322, November.
• Pascale Lofredi, 2005. "Stimulating rural development through tax incentives: an evaluation of France's Zones de revitalisation rurale (ZRR) program [Stimuler le développement rural au moyen d'incitations fiscales: une év," Working Papers hal-04562293, HAL.
• Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.
• Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 42(126), pages 257-281.
  • Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo 297, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 42(126), pages 257-281.
  • Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo 297, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Rebecca Prebble, 2005. "Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework," Financial Theory and Practice, Institute of Public Finance, vol. 29(3), pages 211-227.
• Daniele CHECCHI & Massimo FLORIO & Jorge CARRERA, 2004. "Privatization discontent and its determinants: evidence from Latin America," Departmental Working Papers 2004-23, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  • Checchi, Daniele & Florio, Massimo & Carrera, Jorge, 2005. "Privatization Discontent and Its Determinants: Evidence from Latin America," IZA Discussion Papers 1587, Institute of Labor Economics (IZA).
• Cahuc, Pierre & Zylberberg, André, 2008. "Optimum income taxation and layoff taxes," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2003-2019, October.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," CEPR Discussion Papers 5170, C.E.P.R. Discussion Papers.
  • Cahuc, Pierre & Zylberberg, Andre, 2005. "Optimum Income Taxation and Layoff Taxes," IZA Discussion Papers 1678, Institute of Labor Economics (IZA).
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255794, HAL.
  • Pierre Cahuc & André Zylberberg, 2008. "Optimum income taxation and layoff taxes," Post-Print halshs-00255794, HAL.
• Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
  • Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
• Richard E. Baldwin & Toshihiro Okubo, 2005. "Tax reform, delocation and heterogeneous firms: Base widening and rate lowering rule," Discussion Paper Series 222, Research Institute for Economics & Business Administration, Kobe University, revised May 2008.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 45-61, March.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2004. "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers 337, VATT Institute for Economic Research.
• Richard E. Baldwin & Toshihiro Okubo, 2006. "Heterogeneous firms, agglomeration and economic geography: spatial selection and sorting," Journal of Economic Geography, Oxford University Press, vol. 6(3), pages 323-346, June.
  • Richard Baldwin & Toshihiro Okubo, 2005. "Heterogeneous Firms, Agglomeration and Economic Geography: Spatial Selection and Sorting," NBER Working Papers 11650, National Bureau of Economic Research, Inc.
• H. Raoui & S. Roux, 2005. "Simulations of changes in the participation formula on firms paid amounts," Documents de Travail de l'Insee - INSEE Working Papers g2005-16, Institut National de la Statistique et des Etudes Economiques.
• Coppola, Gianluigi & Mazzotta, Fernanda, 2005. "I sistemi locali del Lavoro in Italia: Aspetti teorici ed empirici," MPRA Paper 13173, University Library of Munich, Germany.
• Lipatov, Vilen, 2012. "Corporate tax evasion: The case for specialists," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 185-206.
  • Lipatov, Vilen, 2005. "Corporate Tax Evasion: the Case for Specialists," MPRA Paper 14181, University Library of Munich, Germany, revised Mar 2009.
• Emanuele Bacchiocchi & Massimo Florio & Mara Grasseni, 2005. "The missing shock: the macroeconomic impact of British Privatizations," Applied Economics, Taylor & Francis Journals, vol. 37(14), pages 1585-1596.
  • Massimo Florio & Mara Grasseni, 2003. "The missing shock: the macroeconomic impact of British privatisation," Departmental Working Papers 2003-21, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  • Massimo Florio & Mara Grasseni, 2004. "The Missing Shock: The Macroeconomic Impact of British Privatisation," Working Papers 2004.104, Fondazione Eni Enrico Mattei.
• María Inés Terra & Alvaro Forteza & Gabriel Katz & Andrés Pereyra, 2005. "Macroeconomic impacts of the reform of public services in Uruguay - A CGE analysis," Documentos de Trabajo (working papers) 2105, Department of Economics - dECON.
• Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for cooperation--A new approach in German innovation policy," Research Policy, Elsevier, vol. 34(8), pages 1269-1282, October.
  • Alexander Eickelpasch & Michael Fritsch, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Discussion Papers of DIW Berlin 478, DIW Berlin, German Institute for Economic Research.
  • Eickelpasch, Alexander & Fritsch, Michael, 2005. "Contests for Cooperation: A New Approach in German Innovation Policy," Freiberg Working Papers 2005/03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
• Fier, Andreas & Heger, Diana & Hussinger, Katrin, 2005. "Die Wirkungsanalyse staatlicher Förderprogramme durch den Einsatz von Matching- und Selektionsmodellen am Beispiel der Fertigungstechnik," ZEW Discussion Papers 05-09, ZEW - Leibniz Centre for European Economic Research.
• Fier, Andreas & Heneric, Oliver, 2005. "Public R&D Policy: The Right Turns of the Wrong Screw? The Case of the German Biotechnology Industry," ZEW Discussion Papers 05-60, ZEW - Leibniz Centre for European Economic Research.

2004

• James Poterba, 2004. "Taxation and Corporate Payout Policy," American Economic Review, American Economic Association, vol. 94(2), pages 171-175, May.
  • James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
• Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
• Robert S. Chirinko & Steven M. Fazzari & Andrew P. Meyer, 2004. "That Elusive Elasticity: A Long-Panel Approach to Estimating the Capital-Labor Substitution Elasticity," CESifo Working Paper Series 1240, CESifo.
• Paolo M. Panteghini, 2002. "Corporate Tax Asymmetries under Investment Irreversibility," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 207-226, July.
  • Paolo Panteghini, 2001. "Corporate Tax Asymmetries under Investment Irreversibility," CESifo Working Paper Series 548, CESifo.
• Cruz Guillermo, 2004. "El efecto del regulador y de la comunidad sobre el desempeno ambiental de la industria en Bogotá, Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, September.
• Baldwin, Richard & Okubo, Toshihiro, 2004. "Heterogeneous Firms, Agglomeration and Economic Geography: Selection and Sorting," CEPR Discussion Papers 4602, C.E.P.R. Discussion Papers.
• Richard E. Baldwin & Frederic Robert-Nicoud, 2004. "The Impact of Trade on Intraindustry Reallocation and Aggregate Industry Productivity: A Comment," NBER Working Papers 10718, National Bureau of Economic Research, Inc.
  • Baldwin, Richard & Robert-Nicoud, Frédéric, 2004. "The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity: A Comment," CEPR Discussion Papers 4634, C.E.P.R. Discussion Papers.
• Richard E. Baldwin & Rikard Forslid, 2010. "Trade Liberalization with Heterogeneous Firms," Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 161-176, May.
  • Baldwin, Richard & Forslid, Rikard, 2004. "Trade Liberalization with Heterogenous Firms," CEPR Discussion Papers 4635, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Rikard Forslid, 2006. "Trade Liberalization with Heterogenous Firms," NBER Working Papers 12192, National Bureau of Economic Research, Inc.
• Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004. "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, vol. 73(2), pages 675-697, April.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2002. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidences for Chile," Documentos de Trabajo 145, Centro de Economía Aplicada, Universidad de Chile.
  • Eduardo M. Engel & Alvaro Bustos & Alexander Galetovic, 2004. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile," Yale School of Management Working Papers ysm408, Yale School of Management.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2003. "Could Higher Taxes Increase the Long-Run Demand for Capital? Theory and Evidence for Chile"," Working Papers 858, Economic Growth Center, Yale University.
• Demberel, S. & Olenev, Nicholas N. & Pospelov, Igor G., 2004. "An interaction model for livestock farming and steppe ecosystem," Mathematics and Computers in Simulation (MATCOM), Elsevier, vol. 67(4), pages 335-342.
  • Demberel S. & Nicholas Olenev & Igor Pospelov, 2003. "An interaction model for livestock farming and steppe ecosystem," GE, Growth, Math methods 0309009, University Library of Munich, Germany.
• Kokovin Sergey & Zhelobodko Evgeniy, 2004. "Leviathanian Fiscal Competition in Heterogeneous Country," EERC Working Paper Series 01-219e, EERC Research Network, Russia and CIS.
• Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(3), pages 285-310, November.
  • F. Ricci, 2004. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," THEMA Working Papers 2004-23, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  • Francesco Ricci, 2007. "Environmental policy and growth when inputs are differentiated in pollution intensity," Post-Print hal-02655437, HAL.
  • Francesco Ricci, 2007. "Environmental Policy and Growth when Inputs are Differentiated in Pollution Intensity," Post-Print hal-02024122, HAL.
• Emanuele Bacchiocchi & Massimo Florio & Mara Grasseni, 2005. "The missing shock: the macroeconomic impact of British Privatizations," Applied Economics, Taylor & Francis Journals, vol. 37(14), pages 1585-1596.
  • Massimo Florio & Mara Grasseni, 2003. "The missing shock: the macroeconomic impact of British privatisation," Departmental Working Papers 2003-21, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  • Massimo Florio & Mara Grasseni, 2004. "The Missing Shock: The Macroeconomic Impact of British Privatisation," Working Papers 2004.104, Fondazione Eni Enrico Mattei.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Effects of an Equalization Tax on Multinational Investments and Transfer Pricing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 45-61, March.
  • Kari, Seppo & Ylä-Liedenpohja, Jouko, 2004. "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," Discussion Papers 337, VATT Institute for Economic Research.
• Normann, Göran, 2004. "Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective," Working Paper Series 632, Research Institute of Industrial Economics.
• Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
  • Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse.
• R. Vergara, 2010. "Taxation and private investment: evidence for Chile," Applied Economics, Taylor & Francis Journals, vol. 42(6), pages 717-725.
  • Rodrigo Vergara, 2004. "Taxation and Private Investment: Evidence for Chile," Documentos de Trabajo 268, Instituto de Economia. Pontificia Universidad Católica de Chile..
• Tóth, István János & Semjén, András, 2004. "Rejtett gazdaság és adózási magatartás, 1996-2001 [The hidden economy and taxation-related behaviour, 1996-2001]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 560-583.
• Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
  • Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
• Paolo M. Panteghini, 2004. "Wide versus Narrow Tax Bases under Optimal Investment Timing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(4), pages 482-482, December.
• Daniele CHECCHI & Massimo FLORIO & Jorge CARRERA, 2004. "Privatization discontent and its determinants: evidence from Latin America," Departmental Working Papers 2004-023, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
• Daniele CHECCHI & Massimo FLORIO & Jorge CARRERA, 2004. "Privatization discontent and its determinants: evidence from Latin America," Departmental Working Papers 2004-23, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  • Checchi, Daniele & Florio, Massimo & Carrera, Jorge, 2005. "Privatization Discontent and Its Determinants: Evidence from Latin America," IZA Discussion Papers 1587, Institute of Labor Economics (IZA).
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
  • Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
  • Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00310534, HAL.
• Jean-Pierre Galavielle, 2004. "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques r04032, Université Panthéon-Sorbonne (Paris 1).
• James Poterba, 2004. "Taxation and Corporate Payout Policy," American Economic Review, American Economic Association, vol. 94(2), pages 171-175, May.
  • James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc.
• Baldwin, Richard & Robert-Nicoud, Frédéric, 2004. "The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity: A Comment," CEPR Discussion Papers 4634, C.E.P.R. Discussion Papers.
  • Richard E. Baldwin & Frederic Robert-Nicoud, 2004. "The Impact of Trade on Intraindustry Reallocation and Aggregate Industry Productivity: A Comment," NBER Working Papers 10718, National Bureau of Economic Research, Inc.
• Mark Duggan & Fiona M. Scott Morton, 2006. "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(1), pages 1-30.
  • Mark Duggan & Fiona Scott Morton, 2004. "The Distortionary Effects of Government Procurement: Evidence from Medicaid Prescription Drug Purchasing," NBER Working Papers 10930, National Bureau of Economic Research, Inc.
• M.C. Wassenaar & R.H.J.M. Gradus, 2004. "Contracting out: The Importance of a Solution for the VAT Distortion," CESifo Economic Studies, CESifo Group, vol. 50(2), pages 377-396.
• Enno Masurel & Peter Nijkamp, 2004. "Differences between first-generation and second-generation ethnic start-ups: implications for a new support policy," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 22(5), pages 721-737, October.
  • Masurel, Enno & Nijkamp, Peter, 2003. "Differences between First-Generation and Second-Generation Ethnic start-ups : implications for a new support policy," Serie Research Memoranda 0024, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
• Miroslav Plojhar & Martin Srholec, 2004. "Politická ekonomie investičních pobídek [Political economics of investment incentives]," Politická ekonomie, Prague University of Economics and Business, vol. 2004(4), pages 449-464.
• Norman Schuerhoff, 2004. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," 2004 Meeting Papers 688, Society for Economic Dynamics.
  • Norman Schurhoff, 2004. "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers 592b, Society for Economic Dynamics.
  • Norman Schürhoff, 2005. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series rp131, International Center for Financial Asset Management and Engineering.
• Enno Masurel & Peter Nijkamp, 2004. "Differences between First-Generation and Second-Generation Ethnic Start-ups: Implications for a New Support Policy," Environment and Planning C, , vol. 22(5), pages 721-737, October.
  • Masurel, Enno & Nijkamp, Peter, 2003. "Differences between First-Generation and Second-Generation Ethnic start-ups : implications for a new support policy," Serie Research Memoranda 0024, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
• Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits," Working Papers 0434, Tampere University, Faculty of Management and Business, Economics.
• Claudius Schmidt-Faber, 2004. "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers 5, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
• Andrea Fernández-Ribas & Isabel Busom, "undated". "Firm Strategies in R&D: Cooperation and Participation in R&D Program," Studies on the Spanish Economy 186, FEDEA.
  • Isabel Busom & Andrea Fernández-Ribas, 2004. "Firm Strategies in R&D: Cooperation and Participation in R&D Programs," Working Papers wpdea0405, Department of Applied Economics at Universitat Autonoma of Barcelona.
• Alexander Eickelpasch & Michael Fritsch, 2004. "Stimulating the Division of Innovative Labor by Regional Competition for R&D Subsidies – A New Approach in German Innovation Policy," ERSA conference papers ersa04p376, European Regional Science Association.
• Michel Mignolet & Nathalie Eyckmans & Olivier Meunier, 2004. "Location, investment and regional policy: the contribution of the average effective tax rate theory," ERSA conference papers ersa04p541, European Regional Science Association.
• Franklin Steves & Alan Rousso, 2004. "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Law and Economics 0401004, University Library of Munich, Germany.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Katrin Hussinger, 2008. "R&D and subsidies at the firm level: an application of parametric and semiparametric two-step selection models," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 23(6), pages 729-747.
  • Hussinger, Katrin, 2003. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," ZEW Discussion Papers 03-63, ZEW - Leibniz Centre for European Economic Research.
  • Katrin Hussinger, 2004. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," Public Economics 0403005, University Library of Munich, Germany.
• Filippo Oropallo, 2004. "Enterprise Microsimulation Models And Data Challenges," Public Economics 0409005, University Library of Munich, Germany.
• Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004. "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, vol. 73(2), pages 675-697, April.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2002. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidences for Chile," Documentos de Trabajo 145, Centro de Economía Aplicada, Universidad de Chile.
  • Eduardo M. Engel & Alvaro Bustos & Alexander Galetovic, 2004. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile," Yale School of Management Working Papers ysm408, Yale School of Management.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2003. "Could Higher Taxes Increase the Long-Run Demand for Capital? Theory and Evidence for Chile"," Working Papers 858, Economic Growth Center, Yale University.
• Monteiro, Maurílio de Abreu, 2004. "Amazonia: Mining, taxation, and regional development [Amazônia: mineração, tributação e desenvolvimento regional]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(2), pages 159-186.
• Volpe Martincus, Christian, 2004. "Do economic integration and fiscal competition help to explain location patterns?," ZEI Working Papers B 15-2004, University of Bonn, ZEI - Center for European Integration Studies.

2003

• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare : Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland, Institute for Economies in Transition.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
• Marcel Gérard, 2003. "L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne," Revue économique, Presses de Sciences-Po, vol. 54(3), pages 489-498.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 52-55, February.
• Chang Woon Nam & Doina Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 52-55, 02.
• Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
  • Keuschnigg, Christian, 2003. "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers 3850, C.E.P.R. Discussion Papers.
• Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
  • Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
• N. Riedinger & E. Hauvy, 2003. "The cost of air pollution abatement for French firms: An estimation at the firm-level," Documents de Travail de la DESE - Working Papers of the DESE g2003-01, Institut National de la Statistique et des Etudes Economiques, DESE.
• Franklin Steves & Alan Rousso, 2003. "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Working Papers 85, European Bank for Reconstruction and Development, Office of the Chief Economist.
• Bennett, John & Manfredi La Manna, 2003. "State-Owned Enterprise, Mixed Oligopoly and Entry," Royal Economic Society Annual Conference 2003 20, Royal Economic Society.
• Devereux, Michael P. & Griffith, Rachel, 2003. "The Impact of Corporate Taxation on the Location of Capital: A Review," Economic Analysis and Policy, Elsevier, vol. 33(2), pages 275-292, September.
• Altshuler, Rosanne & Hubbard, R. Glenn, 2003. "The effect of the tax reform act of 1986 on the location of assets in financial services firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
  • Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
• Auerbach, Alan J. & Hassett, Kevin A., 2003. "On the marginal source of investment funds," Journal of Public Economics, Elsevier, vol. 87(1), pages 205-232, January.
  • Alan J. Auerbach & Kevin A. Hassett, 2000. "On the Marginal Source of Investment Funds," NBER Working Papers 7821, National Bureau of Economic Research, Inc.
• Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004. "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, vol. 73(2), pages 675-697, April.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2002. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidences for Chile," Documentos de Trabajo 145, Centro de Economía Aplicada, Universidad de Chile.
  • Eduardo M. Engel & Alvaro Bustos & Alexander Galetovic, 2004. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile," Yale School of Management Working Papers ysm408, Yale School of Management.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2003. "Could Higher Taxes Increase the Long-Run Demand for Capital? Theory and Evidence for Chile"," Working Papers 858, Economic Growth Center, Yale University.
• Y. Hossein Farzin & Jinhua Zhao, 2003. "Pollution Abatement Investment When Firms Lobby Against Environmental Regulation," Working Papers 2003.82, Fondazione Eni Enrico Mattei.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
• Ana Rodríguez Alvarez & Javier Suárez-Pandiello, 2003. "Organizaciones burocráticas e ineficiencia X: Una revisión de modelos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 164(1), pages 83-107, march.
• Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
  • Devereux, Michael & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
• Verwaal, Ernst & Donkers, Bas, 2003. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-271, November.
  • Verwaal, E. & Donkers, A.C.D., 2001. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," ERIM Report Series Research in Management ERS-2001-13-MKT, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Massimo Florio & Mara Grasseni, 2003. "The missing shock: the macroeconomic impact of British privatisation," Departmental Working Papers 2003-021, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
• Emanuele Bacchiocchi & Massimo Florio & Mara Grasseni, 2005. "The missing shock: the macroeconomic impact of British Privatizations," Applied Economics, Taylor & Francis Journals, vol. 37(14), pages 1585-1596.
  • Massimo Florio & Mara Grasseni, 2003. "The missing shock: the macroeconomic impact of British privatisation," Departmental Working Papers 2003-21, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  • Massimo Florio & Mara Grasseni, 2004. "The Missing Shock: The Macroeconomic Impact of British Privatisation," Working Papers 2004.104, Fondazione Eni Enrico Mattei.
• Philippe Bacchetta & Roger Gordon, 2003. "Trans-Atlantic Public Economics Seminar (TAPES), Taxation of Financial Income," NBER Books, National Bureau of Economic Research, Inc, number bacc03-1, October.
• N. Riedinger & E. Hauvy, 2003. "The cost of air pollution abatement for French firms: An estimation at the firm-level," Documents de Travail de l'Insee - INSEE Working Papers g2003-01, Institut National de la Statistique et des Etudes Economiques.
• Kwang-Yeol Yoo, 2003. "Corporate Taxation of Foreign Direct Investment Income 1991-2001," OECD Economics Department Working Papers 365, OECD Publishing.
• van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 9b85fc03-7744-4ffe-917d-d, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Discussion Paper 2003-72, Tilburg University, Center for Economic Research.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 7d3a33d7-f431-4e69-865a-e, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Other publications TiSEM 2404493f-80dd-4890-9356-3, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Discussion Paper 2003-004, Tilburg University, Tilburg Law and Economic Center.
• van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 9b85fc03-7744-4ffe-917d-d, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Discussion Paper 2003-004, Tilburg University, Tilburg Law and Economic Center.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Discussion Paper 2003-72, Tilburg University, Center for Economic Research.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 7d3a33d7-f431-4e69-865a-e, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Other publications TiSEM 2404493f-80dd-4890-9356-3, Tilburg University, School of Economics and Management.
• van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 9b85fc03-7744-4ffe-917d-d, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Other publications TiSEM 2404493f-80dd-4890-9356-3, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Discussion Paper 2003-72, Tilburg University, Center for Economic Research.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 7d3a33d7-f431-4e69-865a-e, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Discussion Paper 2003-004, Tilburg University, Tilburg Law and Economic Center.
• van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 9b85fc03-7744-4ffe-917d-d, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 7d3a33d7-f431-4e69-865a-e, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Discussion Paper 2003-72, Tilburg University, Center for Economic Research.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Other publications TiSEM 2404493f-80dd-4890-9356-3, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Discussion Paper 2003-004, Tilburg University, Tilburg Law and Economic Center.
• van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Discussion Paper 2003-004, Tilburg University, Tilburg Law and Economic Center.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 9b85fc03-7744-4ffe-917d-d, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Discussion Paper 2003-72, Tilburg University, Center for Economic Research.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The liberalized Dutch green electricity market : Lessons from a policy experiment," Other publications TiSEM 7d3a33d7-f431-4e69-865a-e, Tilburg University, School of Economics and Management.
  • van Damme, E.E.C. & Zwart, Gijsbert, 2003. "The Liberalized Dutch Green Electricity Market : Lessons from a Policy Experiment," Other publications TiSEM 2404493f-80dd-4890-9356-3, Tilburg University, School of Economics and Management.
• Keuschnigg, Christian, 2003. "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers 3850, C.E.P.R. Discussion Papers.
  • Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
• Enno Masurel & Peter Nijkamp, 2004. "Differences between First-Generation and Second-Generation Ethnic Start-ups: Implications for a New Support Policy," Environment and Planning C, , vol. 22(5), pages 721-737, October.
  • Masurel, Enno & Nijkamp, Peter, 2003. "Differences between First-Generation and Second-Generation Ethnic start-ups : implications for a new support policy," Serie Research Memoranda 0024, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
• Daniel Kaufmann & Gil Mehrez & Tugrul Gurgur, 2019. "Voice or public sector management? An empirical investigation of determinants of public sector performance based on a survey of public officials," Journal of Applied Economics, Taylor & Francis Journals, vol. 22(1), pages 321-348, January.
  • Daniel Kaufmann & Gil Mehrez & Tugrul Gurgur, 2003. "Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance based on a Survey of Public Officials," Econometrics 0308004, University Library of Munich, Germany.
• Demberel S. & Nicholas Olenev & Igor Pospelov, 2003. "To a Mathematical Model of Economy and Environment Interaction //Mathematical modelling. 2003. V.15. No.4. P.107-121," GE, Growth, Math methods 0309006, University Library of Munich, Germany.
• Demberel S. & Nicholas Olenev & Igor Pospelov, 2003. "Economy and Environment Interaction // Moscow: Dorodnicyn Computing Centre Russian Ac. Sc., 2003. 40p. (In Russian)," GE, Growth, Math methods 0309007, University Library of Munich, Germany.
• Demberel S. & Nicholas Olenev & Igor Pospelov, 2003. "An interaction model for livestock farming and steppe ecosystem // “Mathematical Modeling of Ecological Systems” Almaty: Daik-Press, 2003. – 160 p. Abstracts. P.26," GE, Growth, Math methods 0309008, University Library of Munich, Germany.
• Demberel, S. & Olenev, Nicholas N. & Pospelov, Igor G., 2004. "An interaction model for livestock farming and steppe ecosystem," Mathematics and Computers in Simulation (MATCOM), Elsevier, vol. 67(4), pages 335-342.
  • Demberel S. & Nicholas Olenev & Igor Pospelov, 2003. "An interaction model for livestock farming and steppe ecosystem," GE, Growth, Math methods 0309009, University Library of Munich, Germany.
• Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
  • Michael Funke & Holger Strulik, 2003. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20304, Hamburg University, Department of Economics.
  • Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, University Library of Munich, Germany.
  • Funke, Michael & Strulik, Holger, 2003. "Taxation, growth and welfare: Dynamic effects of Estonia's 2000 income tax act," BOFIT Discussion Papers 10/2003, Bank of Finland Institute for Emerging Economies (BOFIT).
  • Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act," Quantitative Macroeconomics Working Papers 20611, Hamburg University, Department of Economics.
• Katrin Hussinger, 2008. "R&D and subsidies at the firm level: an application of parametric and semiparametric two-step selection models," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 23(6), pages 729-747.
  • Hussinger, Katrin, 2003. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," ZEW Discussion Papers 03-63, ZEW - Leibniz Centre for European Economic Research.
  • Katrin Hussinger, 2004. "R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models," Public Economics 0403005, University Library of Munich, Germany.

2002

• Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2002. "Fiscal Policy, Profits, and Investment," American Economic Review, American Economic Association, vol. 92(3), pages 571-589, June.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 1999. "Fiscal Policy, Profits, and Investment," NBER Working Papers 7207, National Bureau of Economic Research, Inc.
  • Schiantarelli, Fabio & Perotti, Roberto & Ardagna, Silvia & Alesina, Alberto, 2002. "Fiscal Policy, Profits, and Investment," Scholarly Articles 4685103, Harvard University Department of Economics.
  • Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio, 1999. "Fiscal Policy, Profits and Investment," CEPR Discussion Papers 2250, C.E.P.R. Discussion Papers.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2000. "Fiscal Policy, Profits, and Investment," Boston College Working Papers in Economics 504, Boston College Department of Economics.
• John Creedy, 2002. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 35(4), pages 380-390, December.
  • Creedy, J., 2001. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Department of Economics - Working Papers Series 784, The University of Melbourne.
• Andreas Fier & Dietmar Harhoff, 2002. "Die Evolution der bundesdeutschen Forschungs– und Technologiepolitik: Rückblick und Bestandsaufnahme," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(3), pages 279-301, August.
  • Fier, Andreas & Harhoff, Dietmar, 2001. "Die Evolution der bundesdeutschen Forschungs- und Technologiepolitik: Rückblick und Bestandsaufnahme," ZEW Discussion Papers 01-61, ZEW - Leibniz Centre for European Economic Research.
• Paolo Panteghini, 2002. "Endogenous Timing and the Taxation of Discrete Investment Choices," CESifo Working Paper Series 723, CESifo.
• Marianne Vigneault & Jean–François Wen, 2002. "Profit taxes and the growth of fringe firms," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(4), pages 717-736, November.
  • Marianne Vigneault & Jean-François Wen, 2002. "Profit taxes and the growth of fringe firms," Canadian Journal of Economics, Canadian Economics Association, vol. 35(4), pages 717-736, November.
• Guillermo Cruz & Eduardo Uribe, 2002. "El Efecto Del Regulador Y De La Comunidad Sobre El Desempeno Ambiental De La Industria En Bogota, Colombia," Documentos CEDE 2498, Universidad de los Andes, Facultad de Economía, CEDE.
• Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
  • Devereux, Michael & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
• Devereux, Michael & Bond, Stephen Roy, 2002. "Cash Flow Taxes in an Open Economy," CEPR Discussion Papers 3401, C.E.P.R. Discussion Papers.
• Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004. "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, vol. 73(2), pages 675-697, April.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2002. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidences for Chile," Documentos de Trabajo 145, Centro de Economía Aplicada, Universidad de Chile.
  • Eduardo M. Engel & Alvaro Bustos & Alexander Galetovic, 2004. "Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile," Yale School of Management Working Papers ysm408, Yale School of Management.
  • Alvaro Bustos & Eduardo Engel & Alexander Galetovic, 2003. "Could Higher Taxes Increase the Long-Run Demand for Capital? Theory and Evidence for Chile"," Working Papers 858, Economic Growth Center, Yale University.
• Bontems, P. & Bourgeon, J.M., 2002. "Technological standards, environmental taxation and pollution monitoring," Economics Working Paper Archive (Toulouse) 40, French Institute for Agronomy Research (INRA), Economics Laboratory in Toulouse (ESR Toulouse).
  • P. Bontems & J.-M. Bourgeon, 2002. "Technological standards, environmental taxation and pollution monitoring," THEMA Working Papers 2002-10, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics.
• Johansson, Dan, 2002. "Tillväxt och nya och små företag," Ratio Working Papers 2, The Ratio Institute, revised 02 Sep 2002.
• Gratzer, Karl, 2002. "Konkursinstitutet som finansiell institution," Ratio Working Papers 7, The Ratio Institute.
• Henrekson, Magnus & Johansson, Dan, 2002. "Institutionerna, företagandet och tillväxten," Ratio Working Papers 13, The Ratio Institute.
• Lindhe, Tobias, 2002. "Methods of Mitigating Double Taxation," Working Paper Series 2002:8, Uppsala University, Department of Economics.
• Lindhe, Tobias, 2002. "The Marginal Source of Finance," Working Paper Series 2002:9, Uppsala University, Department of Economics.
• Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2002. "Fiscal Policy, Profits, and Investment," American Economic Review, American Economic Association, vol. 92(3), pages 571-589, June.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 1999. "Fiscal Policy, Profits, and Investment," NBER Working Papers 7207, National Bureau of Economic Research, Inc.
  • Schiantarelli, Fabio & Perotti, Roberto & Ardagna, Silvia & Alesina, Alberto, 2002. "Fiscal Policy, Profits, and Investment," Scholarly Articles 4685103, Harvard University Department of Economics.
  • Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio, 1999. "Fiscal Policy, Profits and Investment," CEPR Discussion Papers 2250, C.E.P.R. Discussion Papers.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2000. "Fiscal Policy, Profits, and Investment," Boston College Working Papers in Economics 504, Boston College Department of Economics.
• Eggert Wolfgang & Weichenrieder Alfons J., 2002. "Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 222(5), pages 531-555, October.
• Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.
• Magud, Nicolas E., 2008. "On asymmetric business cycles and the effectiveness of counter-cyclical fiscal policies," Journal of Macroeconomics, Elsevier, vol. 30(3), pages 885-905, September.
  • Nicolas Magud, 2002. "On Asymmetric Business Cycles and the Effectiveness of Counter-Cyclical Fiscal Policies," University of Oregon Economics Department Working Papers 2005-20, University of Oregon Economics Department, revised 01 May 2005.
• Matthew Barnes & Jonathan Haskel, 2002. "Job Creation, Job Destruction and the Contribution of Small Businesses: Evidence for UK Manufacturing," Working Papers 461, Queen Mary University of London, School of Economics and Finance.
• Matthew Barnes & Jonathan Haskel, 2002. "Job Creation, Job Destruction and the Contribution of Small Businesses: Evidence for UK Manufacturing," Working Papers 461, Queen Mary University of London, School of Economics and Finance.
  • Matthew Barnes & Jonathan Haskel, 2002. "Job Creation, Job Destruction and the Contribution of Small Businesses: Evidence for UK Manufacturing," Working Papers 461, Queen Mary University of London, School of Economics and Finance.
• Massimo Del Gatto, 2002. "Fiscal Policies for Italy’s Fishing Industry: Theoretical and Empirical Aspects," QA - Rivista dell'Associazione Rossi-Doria, Associazione Rossi Doria, issue 1, May.
• P. Bontems & J.-M. Bourgeon, 2002. "Technological standards, environmental taxation and pollution monitoring," THEMA Working Papers 2002-10, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  • Bontems, P. & Bourgeon, J.M., 2002. "Technological standards, environmental taxation and pollution monitoring," Economics Working Paper Archive (Toulouse) 40, French Institute for Agronomy Research (INRA), Economics Laboratory in Toulouse (ESR Toulouse).
• Kim, Ji-Seon, 2002. "Foreign Exchange Exposure of Korean Firms," East Asian Economic Review, Korea Institute for International Economic Policy, vol. 6(2), pages 35-67, December.
• Rosanne Altshuler & R. Glenn Hubbard, 2002. "The Effect of the Tax Reform Act of 1986 on the Location of Assets," Departmental Working Papers 200012, Rutgers University, Department of Economics.
• Christoph Spengel, 2002. "Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 710-742, December.
• Thomas Bauer & Regina Riphahn, 2002. "Employment effects of payroll taxes - an empirical test for Germany," Applied Economics, Taylor & Francis Journals, vol. 34(7), pages 865-876.
  • Bauer, Thomas K. & Riphahn, Regina T., 1998. "Employment Effects of Payroll Taxes - An Empirical Test for Germany," IZA Discussion Papers 11, Institute of Labor Economics (IZA).
• Rómulo Chumacero & Ricardo Paredes, 2002. "Does Centralization Imply Better Targeting?: Evaluating Emergency Employment Programs in Chile," Working Papers wp199, University of Chile, Department of Economics.
• Marianne Vigneault & Jean-François Wen, 2002. "Profit taxes and the growth of fringe firms," Canadian Journal of Economics, Canadian Economics Association, vol. 35(4), pages 717-736, November.
  • Marianne Vigneault & Jean–François Wen, 2002. "Profit taxes and the growth of fringe firms," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(4), pages 717-736, November.
• Knirsch, Deborah, 2002. "Neutrality-based effective tax rates," Tübinger Diskussionsbeiträge 249, University of Tübingen, School of Business and Economics.
• Lammersen, Lothar, 2002. "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers 02-46, ZEW - Leibniz Centre for European Economic Research.
• Czarnitzki, Dirk & Fier, Andreas, 2002. "Do Innovation Subsidies Crowd Out Private Investment? Evidence from the German Service Sector," ZEW Discussion Papers 02-04, ZEW - Leibniz Centre for European Economic Research.

2001

• John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
  • John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
• James Andreoni & A Abigail Payne, 2001. "Government Grants to Private Charities: Do They Crowd-Out Giving or Fundraising?," Public Economics 0111001, University Library of Munich, Germany.
  • Andreoni,J. & Payne,A.A., 2001. "Government grants to private charities : do they crowd out giving or fundraising?," Working papers 19, Wisconsin Madison - Social Systems.
• Alessandra Staderini, 2001. "Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98," Temi di discussione (Economic working papers) 423, Bank of Italy, Economic Research and International Relations Area.
• Delipalla, Sophia & Sanfey, Peter, 2001. "Commodity Taxes, Wage Determination, and Profits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(2), pages 203-217.
• Sophia Delipalla & Peter Sanfey, 2001. "Commodity Taxes, Wage Determination, and Profits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(2), pages 203-217, April.
  • Sophia Delipalla & Peter Sanfey, 1998. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 9816, School of Economics, University of Kent.
  • Sophia Delipalla & Peter Sanfey, 2000. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 0016, School of Economics, University of Kent.
• Frank Windmeijer & Eric de Laat & Rudy Douven & Esther Mot, 2006. "Pharmaceutical promotion and GP prescription behaviour," Health Economics, John Wiley & Sons, Ltd., vol. 15(1), pages 5-18, January.
  • Eric de Laat & Rudy Douven & Esther Mot & F. Windmeijer, 2004. "Pharmaceutical promotion and GP prescription behaviour," CPB Discussion Paper 30, CPB Netherlands Bureau for Economic Policy Analysis.
• Frank Windmeijer & Eric de Laat & Rudy Douven & Esther Mot, 2006. "Pharmaceutical promotion and GP prescription behaviour," Health Economics, John Wiley & Sons, Ltd., vol. 15(1), pages 5-18, January.
  • Eric de Laat & Rudy Douven & Esther Mot & F. Windmeijer, 2004. "Pharmaceutical promotion and GP prescription behaviour," CPB Discussion Paper 30.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• B. CRÉPON & Ch. GIANELLA, 2001. "Taxation, user cost of capital and factor demand," Documents de Travail de la DESE - Working Papers of the DESE g2001-09, Institut National de la Statistique et des Etudes Economiques, DESE.
• Mark E. Schaffer & Gerard Turley, 2001. "Effective versus statutory taxation: measuring effective tax administration in transition economies," Working Papers 62, European Bank for Reconstruction and Development, Office of the Chief Economist.
• Verwaal, Ernst & Donkers, Bas, 2003. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-271, November.
  • Verwaal, E. & Donkers, A.C.D., 2001. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," ERIM Report Series Research in Management ERS-2001-13-MKT, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Lindhe, T., 2001. "Mitigating Double Taxation in an Open Economy," Papers 2001:05, Uppsala - Working Paper Series.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
  • Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
• Damjanovic, Tatiana, 2001. "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance 0454, Stockholm School of Economics, revised 03 Dec 2001.
• Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics.
• Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
  • Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
• Mª Carmen Trueba Cortés & Pablo Lozano Chavarría, 2001. "Los Determinantes De La Localización Industrial En El Ámbito Municipal: La Influencia De Las Variables Fiscales," Hacienda Pública Española / Review of Public Economics, IEF, vol. 156(1), march.
• Desiderio Romero Jordán & Jesús Ruiz-Huerta Carbonell, 2001. "Crédito Fiscal, Costes Financieros E Inversión Empresarial: Evidencia Para España Con Un Panel De Microdatos Tributarios," Hacienda Pública Española / Review of Public Economics, IEF, vol. 158(3), September.
• Semjén, András, 2001. "Az adóadminisztráció eredményessége és a rejtett gazdaság [The effectiveness of tax administration and the hidden economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 219-243.
• Paolo M. Panteghini, 2002. "Corporate Tax Asymmetries under Investment Irreversibility," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 207-226, July.
  • Paolo Panteghini, 2001. "Corporate Tax Asymmetries under Investment Irreversibility," CESifo Working Paper Series 548, CESifo.
• John Creedy, 2002. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 35(4), pages 380-390, December.
  • Creedy, J., 2001. "The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia," Department of Economics - Working Papers Series 784, The University of Melbourne.
• Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
  • Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
• B. CRÉPON & Ch. GIANELLA, 2001. "Taxation, user cost of capital and factor demand," Documents de Travail de l'Insee - INSEE Working Papers g2001-09, Institut National de la Statistique et des Etudes Economiques.
• Marta Aloi & Laurence Lasselle, 2001. "Growing through Subsidies," Discussion Paper Series, School of Economics and Finance 200109, School of Economics and Finance, University of St Andrews.
• Andreoni,J. & Payne,A.A., 2001. "Government grants to private charities : do they crowd out giving or fundraising?," Working papers 19, Wisconsin Madison - Social Systems.
  • James Andreoni & A Abigail Payne, 2001. "Government Grants to Private Charities: Do They Crowd-Out Giving or Fundraising?," Public Economics 0111001, University Library of Munich, Germany.
• Czarnitzki, Dirk & Fier, Andreas, 2001. "Do R&D subsidies matter? Evidence for the German service sector," ZEW Discussion Papers 01-19, ZEW - Leibniz Centre for European Economic Research.
• Andreas Fier & Dietmar Harhoff, 2002. "Die Evolution der bundesdeutschen Forschungs– und Technologiepolitik: Rückblick und Bestandsaufnahme," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(3), pages 279-301, August.
  • Fier, Andreas & Harhoff, Dietmar, 2001. "Die Evolution der bundesdeutschen Forschungs- und Technologiepolitik: Rückblick und Bestandsaufnahme," ZEW Discussion Papers 01-61, ZEW - Leibniz Centre for European Economic Research.

2000

• Lawrence H. Summers, 2000. "International Financial Crises: Causes, Prevention, and Cures," American Economic Review, American Economic Association, vol. 90(2), pages 1-16, May.
• Catherine Wolfram & Nancy L. Rose, 2000. "Has the "Million-Dollar Cap" Affected CEO Pay?," American Economic Review, American Economic Association, vol. 90(2), pages 197-202, May.
• Dong Lee & Bong-Chan Kho & Rene M. Stulz, 2000. "U.S. Banks, Crises, and Bailouts: From Mexico to LTCM," American Economic Review, American Economic Association, vol. 90(2), pages 28-31, May.
  • Rene M. Stulz, 2000. "U.S. Banks, Crises, and Bailouts: From Mexico to LTCM," NBER Working Papers 7529, National Bureau of Economic Research, Inc.
• R. Glenn Hubbard & William M. Gentry, 2000. "Tax Policy and Entrepreneurial Entry," American Economic Review, American Economic Association, vol. 90(2), pages 283-287, May.
• Pablo Hernández de Cos & Isabel Argimón & José M. González-Páramo, 2000. "Does public ownership affect business performance? Empirical evidence with panel data from the Spanish manufacturing sector," Working Papers 0019, Banco de España.
• Petter Osmundsen & Ragnar Tveterås, 2000. "Disposal of Petroleum Installations - Major Policy Issues," CESifo Working Paper Series 280, CESifo.
• Arsene Rieber, 2000. "Interation regionale, mobilite du capital et concurrence fiscale," Economie Internationale, CEPII research center, issue 81, pages 21-42.
• Pablo Serra & Ronald Fischer, 2000. "Regulating the Electricity Sector in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2000), pages 155-218, August.
  • Ronald Fischer & Pablo Serra, 2000. "Regulating the Electricaly Sector in Latin America," Documentos de Trabajo 86, Centro de Economía Aplicada, Universidad de Chile.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011. "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper 172, CPB Netherlands Bureau for Economic Policy Analysis.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011. "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Adam Elbourne & Henk Kranendonk & Rob Luginbuhl & Bert Smid & Martin Vromans, 2008. "Evaluating CPB's published GDP growth forecasts; a comparison with individual and pooled VAR based forecasts," CPB Document 172, CPB Netherlands Bureau for Economic Policy Analysis.
• Adam Elbourne & Henk Kranendonk & Rob Luginbuhl & Bert Smid & Martin Vromans, 2008. "Evaluating CPB's published GDP growth forecasts; a comparison with individual and pooled VAR based forecasts," CPB Document 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & A. Parikh, 2000. "How mobile is capital within the European Union?," CPB Research Memorandum 172, CPB Netherlands Bureau for Economic Policy Analysis.
• Joeri Gorter & A. Parikh, 2000. "How mobile is capital within the European Union?," CPB Research Memorandum 172.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Grüner, Hans Peter, 2000. "Redistribution as a Selection Device," CEPR Discussion Papers 2534, C.E.P.R. Discussion Papers.
• Pablo Serra & Ronald Fischer, 2000. "Regulating the Electricity Sector in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2000), pages 155-218, August.
  • Ronald Fischer & Pablo Serra, 2000. "Regulating the Electricaly Sector in Latin America," Documentos de Trabajo 86, Centro de Economía Aplicada, Universidad de Chile.
• Fischer, Ronald & Serra, Pablo, 2000. "Regulating the electricity sector in Latin America," LSE Research Online Documents on Economics 123333, London School of Economics and Political Science, LSE Library.
• Krug, B., 2000. "Ties That Bind: the emergence of entrepreneurs in China," ERIM Report Series Research in Management ERS-2000-44-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Krug, B., 2000. "The Interdependence Between Political and Economic Entrepreneurship," ERIM Report Series Research in Management ERS-2000-43-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Alvarez Jr., L. & Kanniainen, V. & Sodersten, J., 2000. "Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing," Papers 2000:4, Uppsala - Working Paper Series.
• Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999. "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-285, July.
  • Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
• Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
  • Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
• Kornai, János, 2000. "A költségvetési korlát megkeményítése a posztszocialista országokban [Hardening of the budget constraint in the post-socialist countries]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 1-22.
• Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate Tax Systems and Cross Country Profit Shifting," Oxford Economic Papers, Oxford University Press, vol. 52(2), pages 306-325, April.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Tax Systems and Cross Country Profit Shifting," Papers 1/99, Norwegian School of Economics and Business Administration-.
  • Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate tax systems and cross country profit shifting," Munich Reprints in Economics 20419, University of Munich, Department of Economics.
• Acosta Ballesteros, J. & Modrego Rico, A., 2000. "La participación de las empresas en los Proyectos Concertado del Plan Nacional de I+D," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 15, pages 5-28, Agosto.
• Thorsten Bay¡nd¡r-Upmann, 2001. "Do Monopolies Justifiably Fear Environmental Tax Reforms?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 459-484, August.
• Carroll, Robert & Holtz-Eakin, Douglas & Rider, Mark & Rosen, Harvey S, 2000. "Income Taxes and Entrepreneurs' Use of Labor," Journal of Labor Economics, University of Chicago Press, vol. 18(2), pages 324-351, April.
  • Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1996. "Income Taxes and Entrepreneur' Use of Labor," Working Papers 752, Princeton University, Department of Economics, Industrial Relations Section..
  • Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000. "Income Taxes and Entrepreneurs' Use of Labor," NBER Working Papers 6578, National Bureau of Economic Research, Inc.
• Auerbach, Alan J. & Hassett, Kevin A., 2003. "On the marginal source of investment funds," Journal of Public Economics, Elsevier, vol. 87(1), pages 205-232, January.
  • Alan J. Auerbach & Kevin A. Hassett, 2000. "On the Marginal Source of Investment Funds," NBER Working Papers 7821, National Bureau of Economic Research, Inc.
• Altshuler, Rosanne & Hubbard, R. Glenn, 2003. "The effect of the tax reform act of 1986 on the location of assets in financial services firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
  • Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
• Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate Tax Systems and Cross Country Profit Shifting," Oxford Economic Papers, Oxford University Press, vol. 52(2), pages 306-325, April.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Tax Systems and Cross Country Profit Shifting," Papers 1/99, Norwegian School of Economics and Business Administration-.
  • Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate tax systems and cross country profit shifting," Munich Reprints in Economics 20419, University of Munich, Department of Economics.
• Patrick de Freminet, 2000. "Le monde financier entre concurrence et harmonisation fiscale," Revue d'Économie Financière, Programme National Persée, vol. 57(2), pages 181-192.
• Patrick de Freminet, 2000. "Tax Competition and Harmonisation : Implications for the Financial Sector," Revue d'Économie Financière, Programme National Persée, vol. 57(2), pages 167-179.
• Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.
• Carroll, Robert & Holtz-Eakin, Douglas & Rider, Mark & Rosen, Harvey S, 2000. "Income Taxes and Entrepreneurs' Use of Labor," Journal of Labor Economics, University of Chicago Press, vol. 18(2), pages 324-351, April.
  • Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1996. "Income Taxes and Entrepreneur' Use of Labor," Working Papers 752, Princeton University, Department of Economics, Industrial Relations Section..
  • Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000. "Income Taxes and Entrepreneurs' Use of Labor," NBER Working Papers 6578, National Bureau of Economic Research, Inc.
• Sophia Delipalla & Peter Sanfey, 2001. "Commodity Taxes, Wage Determination, and Profits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(2), pages 203-217, April.
  • Sophia Delipalla & Peter Sanfey, 1998. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 9816, School of Economics, University of Kent.
  • Sophia Delipalla & Peter Sanfey, 2000. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 0016, School of Economics, University of Kent.
• Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
  • Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.

1999

• Yijiang Wang & Chong-En Bai, 1999. "The Myth of the East Asian Miracle: The Macroeconomic Implications of Soft Budgets," American Economic Review, American Economic Association, vol. 89(2), pages 432-437, May.
• Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2002. "Fiscal Policy, Profits, and Investment," American Economic Review, American Economic Association, vol. 92(3), pages 571-589, June.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 1999. "Fiscal Policy, Profits, and Investment," NBER Working Papers 7207, National Bureau of Economic Research, Inc.
  • Schiantarelli, Fabio & Perotti, Roberto & Ardagna, Silvia & Alesina, Alberto, 2002. "Fiscal Policy, Profits, and Investment," Scholarly Articles 4685103, Harvard University Department of Economics.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2000. "Fiscal Policy, Profits, and Investment," Boston College Working Papers in Economics 504, Boston College Department of Economics.
  • Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio, 1999. "Fiscal Policy, Profits and Investment," CEPR Discussion Papers 2250, C.E.P.R. Discussion Papers.
• Kari, Seppo, 1999. "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports 51, VATT Institute for Economic Research.
• Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate Tax Systems and Cross Country Profit Shifting," Oxford Economic Papers, Oxford University Press, vol. 52(2), pages 306-325, April.
  • Haufler, A. & Schjelderup, G., 1999. "Corporate Tax Systems and Cross Country Profit Shifting," Papers 1/99, Norwegian School of Economics and Business Administration-.
  • Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate tax systems and cross country profit shifting," Munich Reprints in Economics 20419, University of Munich, Department of Economics.
• Kim Scharf, 1999. "Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies, Institute for Fiscal Studies, vol. 20(4), pages 451-477, December.
• Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999. "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-285, July.
  • Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
• Bronwyn H. Hall & John van Reenen, 1999. "How Effective are Fiscal Incentives for R&D? A New Review of the Evidence," NBER Working Papers 7098, National Bureau of Economic Research, Inc.
• Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2002. "Fiscal Policy, Profits, and Investment," American Economic Review, American Economic Association, vol. 92(3), pages 571-589, June.
  • Alesina, Alberto F & Ardagna, Silvia & Perotti, Roberto & Schiantarelli, Fabio, 1999. "Fiscal Policy, Profits and Investment," CEPR Discussion Papers 2250, C.E.P.R. Discussion Papers.
  • Schiantarelli, Fabio & Perotti, Roberto & Ardagna, Silvia & Alesina, Alberto, 2002. "Fiscal Policy, Profits, and Investment," Scholarly Articles 4685103, Harvard University Department of Economics.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 2000. "Fiscal Policy, Profits, and Investment," Boston College Working Papers in Economics 504, Boston College Department of Economics.
  • Alberto Alesina & Silvia Ardagna & Roberto Perotti & Fabio Schiantarelli, 1999. "Fiscal Policy, Profits, and Investment," NBER Working Papers 7207, National Bureau of Economic Research, Inc.

1998

• Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
  • Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
• Thomas Bauer & Regina Riphahn, 2002. "Employment effects of payroll taxes - an empirical test for Germany," Applied Economics, Taylor & Francis Journals, vol. 34(7), pages 865-876.
  • Bauer, Thomas K. & Riphahn, Regina T., 1998. "Employment Effects of Payroll Taxes - An Empirical Test for Germany," IZA Discussion Papers 11, Institute of Labor Economics (IZA).
• Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
  • Michael P. Devereux & Rachel Griffith, 1998. "The Taxation of Discrete Investment Choices," Keele Department of Economics Discussion Papers (1995-2001) 98/08, Department of Economics, Keele University.
• John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
  • John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 1998. "Entrepreneurs, Income Taxes, and Investment," NBER Working Papers 6374, National Bureau of Economic Research, Inc.
• Yun, Mi-Kyung, 1998. "FDI and Telecommunications Privatization: Case Studies of Latin America, United Kingdom, and Hungary," East Asian Economic Review, Korea Institute for International Economic Policy, vol. 2(4), pages 131-155, December.
• Sophia Delipalla & Peter Sanfey, 2001. "Commodity Taxes, Wage Determination, and Profits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(2), pages 203-217, April.
  • Sophia Delipalla & Peter Sanfey, 1998. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 9816, School of Economics, University of Kent.
  • Sophia Delipalla & Peter Sanfey, 2000. "Commodity Taxes, Wage Determination and Profits," Studies in Economics 0016, School of Economics, University of Kent.

1997

• Dagenais, M. & Mohnen, P. & Therrien, P., 1997. "Do Canadian Firms Respond to Fiscal Incentives To Research and Development?," G.R.E.Q.A.M. 97b05, Universite Aix-Marseille III.
  • Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO.
• Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO.
  • Dagenais, M. & Mohnen, P. & Therrien, P., 1997. "Do Canadian Firms Respond to Fiscal Incentives To Research and Development?," G.R.E.Q.A.M. 97b05, Universite Aix-Marseille III.
• Alvarez, Luis H.R. & Kanniainen, Vesa & Södersten, Jan, 1997. "Tax Policy Uncertainty and the Corporation - Theory of Tax-induced Investment Spurts," Working Paper Series 1997:5, Uppsala University, Department of Economics.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Mr. Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 1997/046, International Monetary Fund.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 97/46, International Monetary Fund.
• Scholz, Christian M., 1997. "Environmental tax reform with irreversible investment, technological progress and unemployment," Kiel Working Papers 798, Kiel Institute for the World Economy.
• Papanek, Gábor, 1997. "Milyen jövőt ígérnek a magyar vállalatok jelenlegi törekvései? [What kind of future is promised by the present efforts of the Hungarian firms?]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 254-263.
• Reint E. Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Staff Papers, Palgrave Macmillan, vol. 44(4), pages 485-509, December.
  • Mr. Reint Gropp, 1997. "The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions," IMF Working Papers 1997/046, International Monetary Fund.
• Scholz, Christian M., 1997. "Environmental tax reform with irreversible investment, technological progress and unemployment," Kiel Working Papers 798, Kiel Institute for the World Economy (IfW Kiel).

1996

• Kirman, A.P. & Suvakovic, D., 1996. "Incentives for Wage Maximisers and Internal Bargaining Firms," G.R.E.Q.A.M. 96a19, Universite Aix-Marseille III.
• Artus, P., 1996. "Corporate debt, Share of Wages in Value Added and Interest Rates," Papers 1996-05/m, Caisse des Depots et Consignations - Cahiers de recherche.
• Amitrajeet Batabyal, 1996. "Consistency and optimality in a dynamic game of pollution control I: Competition," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 8(2), pages 205-220, September.
  • Batabyal, Amitrajeet A., 1995. "Consistency And Optimality In A Dynamic Game Of Pollution Control I: Competition," Economics Research Institute, ERI Study Papers 28351, Utah State University, Economics Department.
• Marianne Vigneault, 1996. "Commitment and the time structure of taxation of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(4), pages 479-494, October.
• B. Douglas Bernheim & Lee Redding, 1996. "Optimal Money Burning: Theory and Application to Corporate Dividend Policy," NBER Working Papers 5682, National Bureau of Economic Research, Inc.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Altshuler, R. & Fulghieri, P., 1992. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers 92-11, Columbia - Graduate School of Business.
  • Rosanne Altshuler & Paolo Fulghieri, 1996. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers 199406, Rutgers University, Department of Economics.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.

1995

• Amitrajeet Batabyal, 1996. "Consistency and optimality in a dynamic game of pollution control I: Competition," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 8(2), pages 205-220, September.
  • Batabyal, Amitrajeet A., 1995. "Consistency And Optimality In A Dynamic Game Of Pollution Control I: Competition," Economics Research Institute, ERI Study Papers 28351, Utah State University, Economics Department.
• Nico A. Hansen, 1995. "Endogenous Technology Choice and the Big Push," Discussion Paper Serie A 473, University of Bonn, Germany.
• Nico A. Hansen, 1995. "Privatization, Technology Choice and Aggregate Outcomes," Discussion Paper Serie A 474, University of Bonn, Germany.
• Schaffer, Mark E, 1995. "Government Subsidies to Enterprises in Central and Eastern Europe: Budgetary Subsidies and Tax Arrears," CEPR Discussion Papers 1144, C.E.P.R. Discussion Papers.
• Mignolet, M., 1995. "The Multinational Compagnies Cost of Capital : What Is the Impact of Regional Policy," Papers 153, Notre-Dame de la Paix, Sciences Economiques et Sociales.
• Mignolet, M. & Guiot, S., 1995. "Politiques regionales et coup du travail: un outil d'evaluation," Papers 154, Notre-Dame de la Paix, Sciences Economiques et Sociales.
• Mignolet, M. & Guiot, S., 1995. "La politique regional europeenne et le cout du travail : application a la Martinique et au Hainaut d'un modele de taxation internationale," Papers 155, Notre-Dame de la Paix, Sciences Economiques et Sociales.
• Alan J. Auerbach & Kevin Hassett & Jan Sodersten, 1995. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," NBER Working Papers 5189, National Bureau of Economic Research, Inc.
  • Auerbach, A.J. & Hassett, K. & Sodersten, J., 1995. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," Papers 8, Uppsala - Working Paper Series.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
• Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
  • Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Auerbach, A.J. & Hassett, K. & Sodersten, J., 1995. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," Papers 8, Uppsala - Working Paper Series.
  • Alan J. Auerbach & Kevin Hassett & Jan Sodersten, 1995. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," NBER Working Papers 5189, National Bureau of Economic Research, Inc.
• John W. O'Hagan, 1995. "Dublin Theatre: An Economic Analysis of the Abbey Theatre," Economics Policy Papers 951, Trinity College Dublin, Department of Economics.
• Amitrajeet Batabyal, 1996. "Consistency and optimality in a dynamic game of pollution control I: Competition," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 8(2), pages 205-220, September.
  • Batabyal, Amitrajeet A., 1995. "Consistency And Optimality In A Dynamic Game Of Pollution Control I: Competition," Economics Research Institute, ERI Study Papers 28351, Utah State University, Economics Department.
  • Batabyal, Amitrajeet A., 1995. "Consistency and Optimality in a Dynamic Game of Pollution Control I: Competition," Working Papers 9529, Utah State University, Department of Economics.

1994

• Dixit, Avinash K & Londregan, John, 1994. "The Determinants of Success of Special Interests in Redistributive Politics," CEPR Discussion Papers 1054, C.E.P.R. Discussion Papers.
• Lindgren, Ragnar, 1994. "Taxes, Capital Structure and Corporate Risk Tolerance," SSE/EFI Working Paper Series in Economics and Finance 10, Stockholm School of Economics.
• Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers 4667, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
• Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
  • Rosanne Altshuler & Jack Mintz, 1994. "U.S. Interest Allocation Rules: Effects and Policy," NBER Working Papers 4712, National Bureau of Economic Research, Inc.
  • Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
• William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc.
• Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
  • Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.

1993

• Laurence H. Meyer & Joel L. Prakken & Chris P. Varvares, 1993. "Policy Watch: Designing an Effective Investment Tax Credit," Journal of Economic Perspectives, American Economic Association, vol. 7(2), pages 189-196, Spring.
• Abel, István & Siklos, Pierre L, 1993. "Constraints on Enterprise Liquidity and their Impact on the Monetary Sector in Formerly Centrally Planned Economies," CEPR Discussion Papers 841, C.E.P.R. Discussion Papers.
• Miguel Roig Alonso, 1993. "Variables económicas, parámetros y algoritmos para una valoración de los efectos de la reforma fiscal sobre la pequeña empresa española," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 0, pages 34-61, Junio.

1992

• Altshuler, R. & Fulghieri, P., 1992. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers 92-11, Columbia - Graduate School of Business.
  • Rosanne Altshuler & Paolo Fulghieri, 1996. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Departmental Working Papers 199406, Rutgers University, Department of Economics.
• Daniel C. Hardy, 1992. "Soft Budget Constraints, Firm Commitments, and the Social Safety Net," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 310-329, June.

1990

• Joshua D. Angrist & Alan B. Krueger, 1990. "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," Working Papers 654, Princeton University, Department of Economics, Industrial Relations Section..
  • Joshua D. Angrist & Alan B. Krueger, 1990. "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," NBER Working Papers 3571, National Bureau of Economic Research, Inc.
• Joshua D. Angrist & Alan B. Krueger, 1990. "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," NBER Working Papers 3571, National Bureau of Economic Research, Inc.
  • Joshua D. Angrist & Alan B. Krueger, 1990. "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," Working Papers 654, Princeton University, Department of Economics, Industrial Relations Section..
• Joshua Angrist & Alan Krueger, 1990. "The Effect of Age at School Entry on Educational Attainment: An Application of Instrumental Variables with Moments from Two Samples," Working Papers 654, Princeton University, Department of Economics, Industrial Relations Section..

1988

• Guillermo Orozco, 1988. "La reforma tributaria, las empresas y su estructura financiera," Coyuntura Económica, Fedesarrollo, vol. 18(3), pages 115-141, September.

1987

• Richard Cebula, 1987. "Federal deficits and the real rate of interest in the United States: A note," Public Choice, Springer, vol. 53(1), pages 97-100, January.
  • Cebula, Richard, 1986. "Federal Deficits and the Real Rate of Interest in the United States: A Note," MPRA Paper 51626, University Library of Munich, Germany.
• Elizabeth E. Bailey (ed.), 1987. "Public Regulation: New Perspectives on Institutions and Policies," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262524031, December.

1986

• Richard Cebula, 1987. "Federal deficits and the real rate of interest in the United States: A note," Public Choice, Springer, vol. 53(1), pages 97-100, January.
  • Cebula, Richard, 1986. "Federal Deficits and the Real Rate of Interest in the United States: A Note," MPRA Paper 51626, University Library of Munich, Germany.

1984

• Germán Botero Arboleda, 1984. "Efectos de los costos de búsqueda en el comportamiento de empresas de transporte de carga por carretera," Coyuntura Económica, Fedesarrollo, vol. 14(3), pages 124-134, October.

1981

• José F. Escandón, 1981. "Análisis de los factores que han determinado el desarrollo de la pequena empresa en Colombia : una interpretación histórica," Coyuntura Económica, Fedesarrollo, vol. 11(3), pages 113-139, October.
• Richard Cebula & Christopher Carlos & James Koch, 1981. "The ‘crowding out’ effect of federal government outlay decisions: An empirical note," Public Choice, Springer, vol. 36(2), pages 329-336, January.
  • Cebula, Richard & Carlos, Christopher & Koch, James, 1980. "The "Crowding Out" Effect of Federal Government Outlay Decisions: An Empirical Note," MPRA Paper 51554, University Library of Munich, Germany.

1980

• Richard Cebula & Christopher Carlos & James Koch, 1981. "The ‘crowding out’ effect of federal government outlay decisions: An empirical note," Public Choice, Springer, vol. 36(2), pages 329-336, January.
  • Cebula, Richard & Carlos, Christopher & Koch, James, 1980. "The "Crowding Out" Effect of Federal Government Outlay Decisions: An Empirical Note," MPRA Paper 51554, University Library of Munich, Germany.

1979

• Cebula, Richard, 1979. "Crowding Out: An Empirical Note: Reply," MPRA Paper 56629, University Library of Munich, Germany.

1974

• Debertin, David L., 1974. "Public Policy Decisionmaking:a Framework for Analysis," Staff Papers 158365, University of Kentucky, Department of Agricultural Economics.
• Cebula, Richard, 1974. "A Brief Note on Economic Policy Effectiveness," MPRA Paper 51518, University Library of Munich, Germany.

1973

• Cebula, Richard J, 1973. "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," Public Finance = Finances publiques, , vol. 28(3-4), pages 362-370.
  • Cebula, Richard, 1972. "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," MPRA Paper 52328, University Library of Munich, Germany.

1972

• Cebula, Richard J, 1973. "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," Public Finance = Finances publiques, , vol. 28(3-4), pages 362-370.
  • Cebula, Richard, 1972. "Deficit Spending, Expectations, and Fiscal Policy Effectiveness," MPRA Paper 52328, University Library of Munich, Germany.

0

• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
  • Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
• Francois Gourio & Jianjun Miao, "undated". "Transitional Dynamics of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-021, Boston University - Department of Economics.
• Jianjun Miao & Pengfei Wang, 2014. "Lumpy Investment and Corporate Tax Policy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(6), pages 1171-1203, September.
  • Jianjun Miao & Pengfei Wang, "undated". "Lumpy Investment and Corporate Tax Policy," Boston University - Department of Economics - Working Papers Series wp2009-016, Boston University - Department of Economics.
• Mauricio Alejandro Oyarzo Aguilar & Dusan Paredes Araya, 2017. "The impact of mining patents on public education: evidence for mining municipalities in Chile," Documentos de Trabajo en Economia y Ciencia Regional 72, Universidad Catolica del Norte, Chile, Department of Economics, revised Aug 2017.
• Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  • SATO, Yasuhiro & THISSE, Jacques-François, 2005. "Competing for capital when labor is heterogeneous," LIDAM Discussion Papers CORE 2005061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • SATO, Yasuhiro & THISSE, Jacques-François, 2007. "Competing for capital when labor is heterogeneous," LIDAM Reprints CORE 1992, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," PSE-Ecole d'économie de Paris (Postprint) halshs-00754191, HAL.
  • Thisse, Jacques-François, 2007. "Competing for Capital When Labour is Heterogeneous," CEPR Discussion Papers 6186, C.E.P.R. Discussion Papers.
  • Jacques-François Thisse & Yasuhiro Sato, 2007. "Competing for Capital when Labor is Heterogeneous," Post-Print halshs-00754191, HAL.
  • Yasuhiro, SATO & Jacques-François, THISSE, 2005. "Competing for capital when labor is heterogeneous," Discussion Papers (ECON - Département des Sciences Economiques) 2005045, Université catholique de Louvain, Département des Sciences Economiques.
  • Yasuhiro Sato & Jacques-Francois Thisse, 2006. "Competing for capital when labor is heterogeneous," CIRJE F-Series CIRJE-F-456, CIRJE, Faculty of Economics, University of Tokyo.
• Andrea Fernández-Ribas & Isabel Busom, "undated". "Firm Strategies in R&D: Cooperation and Participation in R&D Program," Studies on the Spanish Economy 186, FEDEA.
  • Isabel Busom & Andrea Fernández-Ribas, 2004. "Firm Strategies in R&D: Cooperation and Participation in R&D Programs," Working Papers wpdea0405, Department of Applied Economics at Universitat Autonoma of Barcelona.
• Céline Azémar & Gregory Corcos, 2009. "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
  • Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
• Félix Domínguez Barrero & Julio López Laborda, 2008. "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 16(3), pages 89-110, Winter.
  • Félix Domínguez Barrero & Julio López Laborda, "undated". "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers 26-05 Classification-JEL , Instituto de Estudios Fiscales.
• Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2013. "Capital Structure, Corporate Taxation and Firm Age," Fiscal Studies, Institute for Fiscal Studies, vol. 34(1), pages 109-135, March.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2008. "Capital Structure, Corporate Taxation and Firm Age," Working Papers 0829, Oxford University Centre for Business Taxation.
  • Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
  • Pfaffermayr, Michael & Stoeckl, Matthias & Winner, Hannes, 2009. "Capital structure, corporate taxation and firm age," Working Papers in Economics 2009-4, University of Salzburg.
• Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 0. "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 0, pages 1-37.
  • Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2018. "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers 18/257, International Monetary Fund.
• Panayiota Lyssiotou & Elena Savva, 0. "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 0, pages 1-36.
• Nicola Branzoli & Antonella Caiumi, 0. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 0, pages 1-35.
• Daniel L. Bennett, 0. "Local economic freedom and creative destruction in America," Small Business Economics, Springer, vol. 0, pages 1-21.
• Masanori Orihara, 2016. "Corporate tax asymmetries and R&D: Evidence from a tax reform for business groups in Japan," Discussion papers ron273, Policy Research Institute, Ministry of Finance Japan.
• Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes," Working Papers tax-mpg-rps-2023-25, Max Planck Institute for Tax Law and Public Finance.
• Richard Kneller & Danny McGowan, 2011. "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Working Papers 11003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
  • Richard Kneller & Danny McGowan, 2011. "Entrepreneurship Dynamics, Market Size and Fiscal Policy," Discussion Papers 11/07, University of Nottingham, School of Economics.
• Richard Kneller & Danny McGowan, 2011. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 11/08, University of Nottingham, School of Economics.
  • Richard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers 12006, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
  • Ricjard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 12/01, University of Nottingham, School of Economics.
• Richard Kneller & Danny McGowan, 2011. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 11/08, University of Nottingham, School of Economics.
  • Ricjard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 12/01, University of Nottingham, School of Economics.
  • Richard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers 12006, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
• Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 41(2), pages 564-582, May.
  • Haoming Liu & Jie Zhang, 2008. "Donations in a recursive dynamic model," Canadian Journal of Economics, Canadian Economics Association, vol. 41(2), pages 564-582, May.
  • Jie Zhang & Haoming Liu, "undated". "Donations in a recursive dynamic model," MRG Discussion Paper Series 1607, School of Economics, University of Queensland, Australia.
• Marilena CIOBANASU & Iustin PRIESCU & Anca Mirela POSTOLE & Elena Mihaela ILIESCU, "undated". "Tax Avoidance For Resident Business By Establishing Offshore Companies," Proceedings of the Fifth "Administration and Public Management" International Conference: "Public Institutions' Capacity to Implement the Administrative Reform Process", Bucharest, June 23-24, 2009 23, Research Centre in Public Administration and Public Services, Bucharest, Romania.
• İbrahim Yarba & Z. Nuray Güner, 0. "Leverage dynamics: Do financial development and government leverage matter? Evidence from a major developing economy," Empirical Economics, Springer, vol. 0, pages 1-35.
• Hyunchul Kim & Dongwon Lee, 0. "Racial demographics and cigarette tax shifting: evidence from scanner data," Empirical Economics, Springer, vol. 0, pages 1-27.
• Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(2), pages 275-297, July.
  • Francesca Calamunci & Francesco Drago, 0. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 0, pages 1-23.
  • Francesca Calamunci & Francesco Drago, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," CSEF Working Papers 556, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  • Calamunci, Francesca & Drago, Francesco, 2020. "The Economic Impact of Organized Crime Infiltration in the Legal Economy: Evidence from the Judicial Administration of Organized Crime Firms," IZA Discussion Papers 13028, Institute of Labor Economics (IZA).
• Tarek A. Hassan & Stephan Hollander & Laurence Van Lent & Ahmed Tahoun, 2024. "The Global Impact of Brexit Uncertainty," Journal of Finance, American Finance Association, vol. 79(1), pages 413-458, February.
  • Hassan, Tarek & Hollander, Stephan & van Lent, Laurence & Tahoun, Ahmed, 2019. "The Global Impact of Brexit Uncertainty," CEPR Discussion Papers 14253, C.E.P.R. Discussion Papers.
  • Tarek Hassan & Laurence van Lent & Stephan Hollander & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," Working Papers Series 106, Institute for New Economic Thinking.
  • Tarek Alexander Hassan & Stephan Hollander & Laurence van Lent & Ahmed Tahoun, 2020. "The Global Impact of Brexit Uncertainty," NBER Working Papers 26609, National Bureau of Economic Research, Inc.
• Aurelio Bruzzo, "undated". "La realizzazione del Piano di Investimenti per l'Europa," Working Papers 30-0077, University of Ferrara, Department of Economics.
  • Aurelio Bruzzo, 2018. "La realizzazione del Piano di Investimenti per l'Europa," Working Papers 2018077, University of Ferrara, Department of Economics.

• Onji Kazuki & Vera David, 2010. "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-35, January.
  • Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu," Finance Working Papers 21966, East Asian Bureau of Economic Research.
  • Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting: Evidence From Japanese Capital Keiretsu," Asia Pacific Economic Papers 371, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Ciliberto Federico & Kuminoff Nicolai V, 2010. "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-46, July.
  • Ciliberto, Federico & Kuminoff, Nicolai, 2010. "Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry," MPRA Paper 24883, University Library of Munich, Germany.
• Bye Brita & Faehn Taran & Grünfeld Leo A., 2011. "Growth and Innovation Policy in a Small, Open Economy: Should You Stimulate Domestic R&D or Exports?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-41, July.
• Nicola Branzoli & Fulvia Fringuellotti, 2020. "The Effect of Bank Monitoring on Loan Repayment," Staff Reports 923, Federal Reserve Bank of New York.
• David Card, 2022. "Design-Based Research in Empirical Microeconomics," American Economic Review, American Economic Association, vol. 112(6), pages 1773-1781, June.
  • Card, David, 2021. "Design‐based research in empirical microeconomics," Nobel Prize in Economics documents 2021-3, Nobel Prize Committee.
  • David Card, 2022. "Design-Based Research in Empirical Microeconomics," Working Papers 654, Princeton University, Department of Economics, Industrial Relations Section..
• Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, . "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  • Alex Cobham & Petr Jansky & Chris Jones & Yama Temouri, 2021. "An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base," Working Papers IES 2021/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2021.