Research classified by Journal of Economic Literature (JEL) codes

2010

• Javier Ávila Mahecha & Ivonne León, 2010, "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Sijbren Cnossen, 2010, "Three VAT Studies," CPB Special Publication, CPB Netherlands Bureau for Economic Policy Analysis, number 90, Dec.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010, "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, volume 11, issue 2, pages 355-379, November.
• Juan López Rodríguez, 2010, "Referencia Al Debate Actual Sobre Política Fiscal En Los Países Occidentales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 127-141, March.
• Luz Ruibal Pereira, 2010, "Experiencia Internacional Sobre Medidas De Reorganización De Las Administraciones Tributarias En La Lucha Contra El Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 143-178, March.
• Fernando de Vicente de la Casa, 2010, "La Concurrencia Y Articulación Del Impuesto Sobre Construcciones, Instalaciones Y Obras Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 179-210, March.
• Susana Bokobo Moiche & Marcos M. Pascual González, 2010, "La Aproximación De Legislaciones En El Impuesto Sobre Sociedades: Especial Referencia A La Base Consolidada Común (Parte 1ª)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 37-64, March.
• Ubaldo González de Frutos, 2010, "La Relación Cooperativa: Un Nuevo Horizonte En El Diálogo Entre Las Grandes Empresas Y La Agencia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 65-95, March.
• Ángel Aguallo Avilés & Esther Bueno Gallardo, 2010, "Los Criterios De Graduación De Las Sanciones Tributarias Establecidos En La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 7-36, march.
• Carlos María López Espadafor, 2010, "Efectos Fiscales De La Aplicación Del Nuevo Protocolo Sobre Los Privilegios Y Las Inmunidades De La Unión Europea A Los Funcionarios Y Otros Agentes De Ésta," Crónica Tributaria, Instituto de Estudios Fiscales, volume 134, issue 1, pages 97-125, March.
• Ramón Falcón y Tella, 2010, "La Base Imponible De Transmisiones Patrimoniales Onerosas En Las Concesiones Administrativas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 115-123, June.
• Elvira López Díaz, 2010, "Ventajas Fiscales De La Sociedad Limitada Nueva Empresa," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 125-143, June.
• Marta Montero Simó, 2010, "La Regulacion De Las Entidades Sin Fines Lucrativos En Estados Unidos. Especial Referencia A Su Tratamiento Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 145-177, June.
• Ignasi Puig Ventosa, 2010, "Incentivos A La I+D+I Y A Las Inversiones Medioambientales En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 179-214, June.
• Carmen Ruiz Hidalgo, 2010, "Una Aproximación Tributaria A La Naturaleza Del Canon Analógico Y Digital," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 215-229, June.
• Marta Villar Ezcurra, 2010, "Cambio Climático, Desarrollo Sostenible Y Fiscalidad Ambiental," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 231-245, June.
• Luis M. Viñuales Sanabria, 2010, "Socimi: ¿El Reit De Nueva Generación?. Un Estudio Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 247-266, June.
• Juan Calvo Vérgez, 2010, "La Aplicación Del Iva En El Ámbito Del Comercio Electrónico," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 29-86, June.
• Susana Bokobo Moiche & Marcos M. Pascual González, 2010, "La Aproximación De Legislaciones En El Impuesto Sobre Sociedades: Especial Referencia A La Base Consolidada Común (Parte 2ª)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 7-27, June.
• Francisco José Delmas González, 2010, "Análisis De La Propuesta De Modificación De La Directiva Del Ahorro," Crónica Tributaria, Instituto de Estudios Fiscales, volume 135, issue 2, pages 87-114, June.
• M.ª Consuelo Fuster Asencio, 2010, "Situación Actual De Las Corporaciones Locales: Competencias Y Recursos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 103-125, September.
• Florence Haret, 2010, "Presunciones Y Precio De Transferencia. Estudio Sobre La Constitucionalidad De Los Métodos De Precio De Transferencia Establecidos En Los Arts. 18 A 24 De La Ley Nº 9.430/96, De Brasil," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 127-136, September.
• Juan Jesús Martos García, 2010, "Financiación Autonómica E Irpf. Corresponsabilidad Tributaria Versus Competencia Fiscal Y Desigualdad Interregional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 137-167, September.
• Eduardo Sanz Gadea, 2010, "La Ubicación De La Carga Financiera En Los Grupos Multinacionales (1)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 169-182, September.
• Ángel Urquizu Cavallé, 2010, "Tributación De Las Rentas Derivadas De Fideicomisos Latinoamericanos Cuando Los Beneficiarios Sean Residentes En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 183-235, September.
• Iñaki Bilbao Estrada & Jesús Rodríguez Márquez, 2010, "Iva Y Derechos De Emisión: Especial Referencia A Su Utilización Como Instrumento De Fraude," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 37-84, september.
• Antonio Aparicio Pérez & Santiago Álvarez García, 2010, "El Llamado Delito Contable," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 7-35, September.
• Antonio Cubero Truyo & Rafael J. Sanz Gómez, 2010, "La Declaración Del Irpf Como Cauce De Financiación De La Iglesia Católica (Asignación Voluntaria Del 0,7 Por 100 De La Cuota Íntegra)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 136, issue 3, pages 85-102, September.
• Gracia Mª Luchena Mozo, 2010, "Sostenibilidad De Los Recursos Hídricos E Instrumentos Fiscales: El Canon Catalán Del Agua," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 117-170, December.
• Francisco J. Magraner Moreno, 2010, "La Coordinación De Los Convenios Para Evitar La Doble Imposición A Escala Comunitaria: Situación Actual Y Perspectivas De Futuro," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 171-197, December.
• Roberta Poza Cid & Manuel Santaella Vallejo, 2010, "La Coordinación De La Fiscalidad Directa En La Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 199-219, December.
• Elena Roldán Centeno & Santiago Meño Galindo, 2010, "Régimen Jurídico De La Revocación De Los Actos Tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 221-258, December.
• Susana Aníbarro Pérez, 2010, "El Régimen Jurídico De Las Subastas Públicas De Derechos A Contaminar En El Impuesto Sobre El Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 47-65, December.
• Cristóbal J. Borrero Moro, 2010, "La Necesaria Reconversión Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos En El Marco Del Nuevo Sistema De Financiación Autonómico," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 67-91, December.
• Adriano de Ambrosis, 2010, "Los Sistemas De Auditoría Interna En La Agencia Estatal De Administración Tributaria Española Y De La Agenzia Delle Entrate Italiana," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 7-46, December.
• Mª Gabriela Lagos Rodríguez & Alfredo Iglesias Suárez & Raquel Alamo Cerrillo & Cristina García Nicolás, 2010, "Familia Y Fiscalidad Directa En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 137, issue 4, pages 93-116, December.
• Lynda S. Livingston, 2010, "A Historical Perspective On Dutch Auction Rate Preferred Stock," Accounting & Taxation, The Institute for Business and Finance Research, volume 2, issue 1, pages 1-20.
• Lynda S. Livingston & Amy R. Kast & Kyle M. Benson, 2010, "Investigating The Darps Market Meltdown Through An Investments Project," Business Education and Accreditation, The Institute for Business and Finance Research, volume 2, issue 1, pages 77-92.
• Corina-Maria Ene, 2010, "Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities," Romanian Journal of Economics, Institute of National Economy, volume 30, issue 1(39), pages 146-158, June.
• Sofia Johan & Dorra Najar, 2010, "The Role of Corruption, Culture, and Law in Investment Fund Manager Fees," Journal of Business Ethics, Springer, volume 95, issue 2, pages 147-172, September, DOI: 10.1007/s10551-011-0852-7.
• Iovu (Garaga) Olga, 2010, "REGLEMENTAREA JURIDICA A CONCEDIERII PENTRU INCALCAREA DISCIPLINEI DE MUNCA - THE LEGAL REGULATION OF THE DISMISSAL FOR LABOUR DISCIPLINE INFRINGEMENT (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 121-126, December.
• PhD Reader Nadia Cerasela ANITEI, 2010, "CONSIDERATII PRIVIND NULITATEA RELATIVA A CASATORIEI POTRIVIT DISPOZITIILOR DIN CODUL CIVIL - CONSIDERATIONS ON THE RELATIVE NULLITY OF MARRIAGE UNDER THE PROVISIONS OF THE CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 139-144, December.
• Ilioara Genoiu, 2010, "PRINCIPIILE GENERALE ALE DEVOLUTIUNII LEGALE A MOSTENIRII IN NOUL COD CIVIL-GENERAL PRINCIPLES OF THE LEGAL DEVOLUTION OF THE INHERITANCE IN THE NEW CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 227-235, December.
• Victor Boti, 2010, "PLASAMENTELE CONSIDERATE SIGURE IN CONCEPTIA NOULUI COD CIVIL ROMAN-PRESUMED SOUND INVESTMENTS IN THE NEW ROMANIAN CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 236-243, December.
• Victor Boti, 2010, "SUCCINTA PREZENTARE A CONTRACTULUI DE MANDAT IN NOUL COD CIVIL ROMAN-BRIEF PRESENTATION OF THE MANDATE IN THE NEW ROMANIAN CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 244-251, December.
• Roberto Perotti, 2010, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES)".
• Louis Kaplow, 2010, "On the Taxation of Private Transfers," NBER Working Papers, National Bureau of Economic Research, Inc, number 15818, Mar.
• Damon Jones, 2010, "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," NBER Working Papers, National Bureau of Economic Research, Inc, number 15963, May.
• Jennifer Blouin & Jana Raedy & Douglas Shackelford, 2010, "Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 16129, Jun.
• Wildasin, David E., 2010, "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 4, pages 903-924, December, DOI: 10.17310/ntj.2010.4S.04.
• David Gaukrodger, 2010, "Foreign State Immunity and Foreign Government Controlled Investors," OECD Working Papers on International Investment, OECD Publishing, number 2010/2, Aug, DOI: 10.1787/5km91p0ksqs7-en.
• Ardealeanu - Popa Carmen & Cirmaciu Diana, 2010, "Considerations Regarding To The Law Of Fiscal-Budgetary Responsibility," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 294-300, July.
• Antonescu Mihail & Buziernescu Radu, 2010, "Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 488-494, December.
• Antonescu Mihail & Antonescu Ligia, 2010, "Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 495-498, December.
• Cirmaciu Diana, 2010, "Consideration Regarding To The Fiscal Regulations In Some European States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 528-532, December.
• Renata Peric & Emina Konjic & Nikola Mijatovic, 2010, "Tax Exemption And Tax Relief In Profit Tax System Of The Republic Of Croatia," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 687-698.
• Ali Celikkaya, 2010, "Dual income tax: A reform option for personal income tax in Turkey," Business and Economic Horizons (BEH), Prague Development Center, volume 3, issue 3, pages 47-57, October.
• Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010, "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper, University Library of Munich, Germany, number 39788.
• Jana Skálová, 2010, "Complicated Transfer of Tax Losses between Entities in the European Union
  [Komplikovaný přenos daňové ztráty mezi subjekty v zemích Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 4, pages 7-18, DOI: 10.18267/j.cfuc.82.
• von Arnauld Andreas & Klaus W. Zimmermann, 2010, "Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany," Working Paper, Helmut Schmidt University, Hamburg, number 100/2010, Mar.
• Pasquale Lucio Scandizzo & Odin K Knudsen, 2010, "Risk Management and Regulation Compliance with Tradable Permits under Dynamic Uncertainty," CEIS Research Paper, Tor Vergata University, CEIS, number 163, May, revised 28 May 2010.
• Richard Chisik & Ronald B. Davies, 2010, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers, Toronto Metropolitan University, Department of Economics, number 020, Aug.
• Francesco Flaviano Russo, 2010, "Tax Evasion and Community Effects in Italy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 254, Jun.
• Jan Voßmerbäumer, 2010, "Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik," Schmalenbach Journal of Business Research, Springer, volume 62, issue 2, pages 203-226, March, DOI: 10.1007/BF03377358.
• Stephan Kudert & Ivonne Klipstein, 2010, "Die Steuerreform 2008: Ein Beitrag zur Stärkung des Eigenkapitals deutscher Unternehmen?," Schmalenbach Journal of Business Research, Springer, volume 62, issue 4, pages 455-480, June, DOI: 10.1007/BF03373677.
• Agustín Romero Civera, 2010, "El fondo de educación y promoción en cooperativas de crédito: su gestión con o sin una fundación
  [The education, training and development fund in credit unions: its management with or without a foundation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 101, pages 58-78.
• Gavriil Agarkov & Alexey Naydenov & Anastasiya Sudakova, 2010, "Assessment of the shadow economy development tendencies in the Sverdlovsk region," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, volume 1, issue 4, pages 146-152.
• Lytvynenko IAROSLAV, 2010, "The Tax Enterprise Management And Methodological Approaches To Its Construction," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), volume 1, issue 1, pages 26-31, January-J.
• Ireneusz NOWAK & Andrzej NOWAK, 2010, "Appeal As A Way To Challenge Decisions Issued In The Jurisdictional Tax Proceedings," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), volume 1, issue 1, pages 32-42, January-J.
• 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", volume 14, issue 2, pages 215-227.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010, "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 106.
• Corsten, Martina & Simons, Dirk & Voeller, Dennis, 2010, "Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 111.
• Weerth, Carsten, 2010, "Zwei Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4, pages 130-132.
• Weerth, Carsten, 2010, "Gegenseitige Anerkennung des AEO-Status," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 1-16.
• Weerth, Carsten, 2010, "AEO-C: Einfacher Antrag = AE O light?!," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2, pages 53-55.
• Weerth, Carsten, 2010, "The Role of Customs Administrations in Preparation of Regional Integration in the European Union," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 5, issue 1, pages 14-28.
• Weerth, Carsten, 2010, "AEO-Programme weltweit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 1-64.
• Weerth, Carsten, 2010, "The Revised Kyoto Convention versus the Old One: A Capable Tool for Trade Facilitation?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 5, issue 2, pages 79-82.
• Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010, "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-3.
• Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2010, "The name game for contributions: Influence of labeling and earmarking on the perceived tax burden," Discussion Papers, Free University Berlin, School of Business & Economics, number 2010/12.
• Braun, Susanne & Richter, Jörg, 2010, "Gründungsaktivitäten im Handelsregisterbezirk Lüneburg: Eine empirische Studie zur Unternehmergesellschaft," Lüneburger Beiträge zur Gründungsforschung, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management, number 8.
• Hecht, Carolin & Hanewald, Katja, 2010, "Sociodemographic, economic, and psychological drivers of the demand for life insurance: Evidence from the German Retirement Income Act," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2010-034.
• Kaminski, Ingo, 2010, "Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 02-10-008.
• 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, ZEW - Leibniz Centre for European Economic Research, number 10-036.

2009

• Narcis Eduard MITU, 2009, "Arguments Against Minimum Tax," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 115-120, May.
• Alia DUTA, 2009, "The harmonization of advance tax rulings systems in European Union member states - Why?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 248-250, May.
• Corrado Faissola, 2009, "Savings and the economy: trust starts from the territories," BANCARIA, Bancaria Editrice, volume 10, pages 2-7, October.
• Enzo Mignarri, 2009, "Exchange Traded Commodities: characteristics and fiscal regime," BANCARIA, Bancaria Editrice, volume 10, pages 73-78, October.
• Salvatore Chiri & Fabrizio Borselli & Claudia Barsotti, 2009, "The european proposal to amend Vat treatment on financial services," BANCARIA, Bancaria Editrice, volume 7, pages 81-100, July.
• Kalina Koleva & Jean-Marie Monnier, 2009, "La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux," Revue économique, Presses de Sciences-Po, volume 60, issue 1, pages 33-57.
• Šramková, Dana, 2009, "The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States," Annals - Juridical Science Series, Constantin Brancusi University, Faculty of Juridical Sciences, volume 1, pages 37-48, May.
• Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009, "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series, CESifo, number 2675.
• Sabrina Dorn, 2009, "Monte-Carlo Simulations Revised: A Reply to Arqus," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Óscar Montero, 2009, "Proyección de tasas de interés para la planeación de futuros préstamos Inter-Companía: una aproximación alternativa," Archivos de Economía, Departamento Nacional de Planeación, number 5669, Jun.
• Óscar Montero, 2009, "Forecasting Interest Rates for Future Inter-Company Loan Planning: An Alternative Approach," Archivos de Economía, Departamento Nacional de Planeación, number 5840, Sep.
• César Omar López Ávila & Alonso Javier Aguilera Martínez & Constanza E. Collazos Gómez & Elizabeth Gómez Gómez, 2009, "La Inversión En Activos Fijos Reales Productivos: Incentivos Y Obstáculos Tributarios," Estudios Gerenciales, Universidad Icesi.
• Cosgel, Metin & Miceli, Thomas & Ahmed, Rasha, 2009, "Law, state power, and taxation in Islamic history," Journal of Economic Behavior & Organization, Elsevier, volume 71, issue 3, pages 704-717, September.
• Raj Chetty & Kory Kroft & Adam Looney, 2009, "Salience and taxation: theory and evidence," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2009-11.
• Luc Arrondel & André Masson, 2009, "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print, HAL, number halshs-00754775, Apr.
• Carlos Suárez Mosquera, 2009, "Aspectos Principales Del Nuevo Plan De Contabilidad Y Su Efecto En El Impuesto Sobre Sociedades (Parte 1.ª)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 121-155, March.
• Eduardo Verdún Fraile & Lino Castellano Montero, 2009, "Novedades Normativas En El Impuesto Sobre El Valor Añadido En 2009," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 157-182, March.
• Francisco Delmas González, 2009, "Hacia Una Revisión De La Directiva Del Ahorro," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 25-51, March.
• J. Javier Pérez-Fad Martínez, 2009, "Novedades Para El Año 2009 En Los Impuestos Patrimoniales (Ley 4/2008)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 53-74, March.
• Aurora Ribes Ribes, 2009, "Obligaciones Tributarias Y Enriquecimiento Injusto," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 75-88, March.
• Tulio Rosembuj, 2009, "Precios De Transferencia. Los Acuerdos De Costes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 89-120, March.
• Rafael Cosín Ochaita, 2009, "Regimen Transitorio De Implantación De La Nueva Normativa Contable," Crónica Tributaria, Instituto de Estudios Fiscales, volume 130, issue 1, pages 9-24, March.
• Luis Mochón López, 2009, "La Custodia Compartida De Los Hijos En Los Casos De Nulidad, Separación O Divorcio: Un Supuesto De Situación Familiar Insuficientemente Regulado En El Ámbito Del Derecho Tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 107-120, June.
• María del Carmen Morón Pérez, 2009, "La Responsabilidad Del Cumplimiento De Las Deudas Tributarias Pendientes En Los Supuestos De Transmisión De La Empresa," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 121-151, June.
• Carlos Suárez Mosquera, 2009, "Aspectos Principales Del Nuevo Plan De Contabilidad Y Su Efecto En El Impuesto Sobre Sociedades (Parte 2.ª Contabilidad De Sociedades)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 153-189, June.
• Fernando de Vicente de la Casa, 2009, "La Concurrencia Y Articulación Del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 191-219, June.
• Silvia López Ribas, 2009, "Procedimientos Amistosos En Materia De Imposición Directa," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 35-78, June.
• Juan Calvo Vérgez, 2009, "El Papel De Las Anomalías Sustanciales En Contabilidad Y En Los Libros O Registros Dentro De La Calificación De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 7-34, June.
• Amelia Maroto Sáez, 2009, "Estudio De Las Operaciones Relizadas Entre Casa Central Y Establecimientos Permanentes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 131, issue 2, pages 79-105, June.
• Muleiro Parada, 2009, "Los Pagos A Cuenta Y Las Obligaciones Formales En El Régimen De Determinación Objetiva Del Irpf," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 121-144, September.
• Maria del Mar de la Peña Amorós, 2009, "Los Límites Generales Al Ejercicio De Competencias Normativas Por Parte De Las Comunidades Autonomas Sobre Los Tributos Cedidos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 145-164, September.
• Miguel Ángel Sánchez Huete, 2009, "Elementos Para Un Análisis Del Sistema De Infracciones De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 165-194, September.
• Carlos Suárez Mosquera, 2009, "Del Plan 1990 Al Nuevo Plan De Contabilidad: Ajustes De Primera Aplicación Y Sus Efectos En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 195-225, September.
• José Manuel Almudí Cid, 2009, "La Tributación Indirecta Del Contrato De Concesión De Obras Públicas A La Luz De La Ley 30/2007, De Contratos Del Sector Público, Y De La Reciente Doctrina De La Dirección General De Tributos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 63-81, September.
• Domingo Carbajo Vasco, 2009, "Impuestos Y Género. Algunas Reflexiones," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 83-91, September.
• Ángel Aguallo Avilés & Esther Bueno Gallardo, 2009, "Estudio De Las Infracciones Tributarias Previstas En Los Artículos 191 Y 192 De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 9-62, September.
• Jaime Fernández Orte, 2009, "La Variable Medioambiental En La Imposición Estatal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 132, issue 3, pages 93-119, September.
• Francisco Alfredo García Prats, 2009, "Los Modelos De Convenio, Sus Principios Rectores Y Su Influencia Sobre Los Convenios De Doble Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 101-123, December.
• Ignacio Luis Gómez Jiménez, 2009, "Un Análisis Sobre El Enfoque Autorizado De La Ocde Para La Atribución De Beneficios A Los Establecimientos Permanentes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 125-155, December.
• Juan Ignacio Gorospe Oviedo, 2009, "La Solución Italiana A La Doble Imposición Intersocietaria Y Su Posible Aplicación Al Ordenamiento Tributario Español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 157-180, december.
• Mercedes Núñez Grañón, 2009, "El Lugar De Realización De Las Prestaciones De Servicios (Transposición De La Directiva 2008/8/Ce A La Ley Del Impuesto Sobre El Valor Añadido)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 181-214, December.
• José Alberto Sanz Díaz-Palacios, 2009, "Elementos Adicionales De Análisis En Materia De No Autoincriminación Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 215-228, December.
• Andrés Báez Moreno, 2009, "Fundamento Y Ámbito De La Reserva De Ley En Materia Tributaria. Algunas Reflexiones Críticas Al Hilo De La Jurisprudencia Del Tribunal Constitucional Español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 59-82, December.
• Álvaro Antón Antón & Iñaki Bilbao Estrada, 2009, "La Coordinación Del Régimen De Comercio De Derechos De Emisión Y Los Impuestos Autonómicos Sobre Emisiones Atmosféricas: ¿Un Supuesto De Ayuda De Estado Ilegal No Compatible?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 7-58, December.
• Francisco José Delgado Rivero, 2009, "La Estructura Tributaria Europea: Un Estudio Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, volume 133, issue 4, pages 83-99, December.
• Looney, Adam & Kroft, Kory & Chetty, Raj, 2009, "Salience and Taxation: Theory and Evidence," Scholarly Articles, Harvard University Department of Economics, number 9748525.
• 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, Institute of Economic Research, Hitotsubashi University, number gd09-102, Dec.
• Andrew Yim, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, volume 55, issue 12, pages 2000-2018, December, DOI: 10.1287/mnsc.1090.1083.
• Aaro Hazak, 2009, "Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia," Emerging Markets Finance and Trade, Taylor & Francis Journals, volume 45, issue 4, pages 4-12, July.
• Kevin S. Markle & Douglas Shackelford, 2009, "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15091, Jun.
• John R. Graham & Hyunseob Kim, 2009, "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 15177, Jul.
• Michael Faulkender & Mitchell Petersen, 2009, "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," NBER Working Papers, National Bureau of Economic Research, Inc, number 15248, Aug.
• Graham, John R. & Kim, Hyunseob, 2009, "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, volume 62, issue 3, pages 413-427, September, DOI: 10.17310/ntj.2009.3.04.
• Garg, Rahul, 2009, "Delhi’s VAT Department- Mixed Results and Lessons for GST," MPRA Paper, University Library of Munich, Germany, number 19073.
• Yim, Andrew, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper, University Library of Munich, Germany, number 27856, Dec.
• Silvia Fedeli & Francesco Forte, 2009, "EU VAT Frauds," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 129, Nov.
• Thomas Hemmelgarn & Gaëtan Nicodème, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 09-023.RS.
• Michael Eberhardt & Markus Mederer, 2009, "Die Basisrente: Kohortenabhängige Förderung und optimale Vertragsgestaltung," Schmalenbach Journal of Business Research, Springer, volume 61, issue 8, pages 914-941, December, DOI: 10.1007/BF03373673.
• Thomas Hemmelgarn & Gaetan Nicodeme, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 18, Jun.
• Mihir A Desai & Dhammika Dharmapala, 2009, "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, volume 91, issue 3, pages 537-546, August.
• Weerth, Carsten, 2009, "Ein Jahr Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2, pages 39-41.
• Weerth, Carsten, 2009, "SOLVIT: Problemlösungen in der Europäischen Zollunion," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7, pages 233-235.
• Weerth, Carsten, 2009, "ElsterOnline: Digitale Signatur für Steuererklärungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4, pages 120-125.
• Weerth, Carsten, 2009, "The World Customs Organization: A Short History and Its Legal Milestones," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 7/8, pages 267-269.
• Weerth, Carsten, 2009, "Model of Non-uniform Application of the Common External Tariff in the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 3, pages 71-85.
• Weerth, Carsten, 2009, "Tariff Rates of the World: Are Customs Duties Really Growing Unimportant?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 2, pages 53-60.
• Weerth, Carsten, 2009, "Die neuen Bewilligungsvoraussetzungen für vereinfachte Verfahren - Koppelung an den Zugelassenen Wirtschaftsbeteiligten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2009, pages 9-12.
• Weerth, Carsten, 2009, "Erneute Änderung der ZK-DVO - ein Zwischenschritt zum modernisierten Zollkodex," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2009, pages 1-2.
• Weerth, Carsten, 2009, "Survey on Free Trade Agreements and Customs Unions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 4, pages 113-123.
• Weerth, Carsten, 2009, "Summarische Eingangs-/Ausgangsanmeldung verschoben - Übergangsregelung zur ZK-DVO," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 51-52.
• Weerth, Carsten, 2009, "New Countries Are Applying the Harmonized System Nomenclature: Update 2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 9, pages 293-294.
• Braun, Susanne & Richter, Jörg, 2009, "Planspiel zur Existenzgründung und Unternehmensnachfolge als Lehr- und Forschungsmethode," Lüneburger Beiträge zur Gründungsforschung, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management, number 6.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009, "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-117 [rev.].
• Oestreicher, Andreas & Reister, Timo & Spengel, Christoph, 2009, "Common corporate tax base (CCTB) and effective tax burdens in the EU member states," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 09-026.

2008

• Saša Ranđelović, 2008, "Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 53, issue 178-179, pages 183-197, July - De.
• 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, July.
• 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.
• Charles McLure Jr., 2008, "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 9, issue 02, pages 46-52, July.
• Nerré, Birger, 2008, "Tax Culture: A Basic Concept for Tax Politics," Economic Analysis and Policy, Elsevier, volume 38, issue 1, pages 153-167, March.
• Miguel Ángel Romeo Ibáñez & Juan Ignacio Garicano del Hoyo, 2008, "Los grupos de sociedades en el derecho tributario," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 68, issue 02, pages 56-83.
• Luc Arrondel & André Masson, 2008, "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print, HAL, number halshs-00754718, Jun.
• Leora Klapper & Konstantinos Tzioumis, 2008, "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe, Hellenic Observatory, LSE, number 16, Jul.
• Marcos M. Pascual González, 2008, "El Procedimiento De Recaudación En Período Ejecutivo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 119-156, March.