Research classified by Journal of Economic Literature (JEL) codes

2008

• Santiago Álvarez García & Marta Jorge García-Inés, 2008, "Una Valoración Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 29-53, March.
• Jaime Aneiros Pereira, 2008, "Los Planes De Pensiones De Empleo En La Ley 35/2006 Del Irpf," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 55-85, March.
• Rafael Calvo Ortega, 2008, "El Ministro Camacho Y Sus Aportaciones A La Fiscalidad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 87-90, March.
• Gloria Alarcón García, 2008, "La Tributación Ambiental. Necesidad De Una Tributación Específica Sobre La Emisión De Vertidos A Las Aguas Marítimas En España (1)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 9-28, March.
• Pablo Chico de la Cámara & Mercedes Ruiz Garijo, 2008, "ANÁLISIS CRÍTICO DE LA EXENCIÓN DEL ART. 7.p) LIRPF 35/2006, DE 28 DE NOVIEMBRE, POR RENDIMIENTOS OBTENIDOS COMO CONSECUENCIA DE TRABAJOS EFECTIVAMENTE REALIZADOS EN EL EXTRANJERO," Crónica Tributaria, Instituto de Estudios Fiscales, volume 126, issue 1, pages 91-117, March.
• Antonia Jabalera Rodríguez, 2008, "Operaciones Vinculadas En El Iva: Régimen Comunitario Y Experiencias Comparadas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 113-139, December.
• Enrique Ortiz Calle, 2008, "La «Dualización» Del Impuesto Sobre La Renta De Las Personas Físicas: Concepción Sintética Del Gravamen Versus Impuesto Dual," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 141-174, December.
• Mónica Siota Álvarez, 2008, "Algunas Cuestiones Sobre El Régimen Tributario Del Factoring En La Imposición Indirecta," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 175-200, December.
• Domingo Carbajo Vasco, 2008, "Novedades Sobre La Dependencia Y La Discapacidad En La Reforma Del Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 35-54, December.
• Vicente Enciso de Yzaguirre, 2008, "Análisis Evolutivo Del Comportamiento De Elementos De Cuantificación De La Obligación Tributaria En El Impuesto Sobre El Patrimonio En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 55-70, December.
• Santiago lbáñez Marsilla, 2008, "La Actividad De Comprobación Y El Efecto Preclusivo De Las Liquidaciones Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 71-111, December.
• Sofía Borgia Sorrosal, 2008, "Nuevas Ayudas Y Ventajas Fiscales Destinadas A Incentivar El Mercado Del Alquiler. ¿Una Solución Al Problema De La Vivienda?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 129, issue 4, pages 9-34, December.
• Ahmet EROL & Alper DEMİR, 2008, "Tax evading incentives and compromising," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 267, pages 61-69.
• Bo Carlsson & Monica Dumitriu & Jeffrey Glass & Craig Nard & Richard Barrett, 2008, "Intellectual property (IP) management: organizational processes and structures, and the role of IP donations," The Journal of Technology Transfer, Springer, volume 33, issue 6, pages 549-559, December, DOI: 10.1007/s10961-008-9082-2.
• Louis Kaplow, 2008, "Optimal Policy with Heterogeneous Preferences," NBER Working Papers, National Bureau of Economic Research, Inc, number 14170, Jul.
• Rodica CISTELECAN, 2008, "La relation entre la taxe sur la valeur ajoutee et le niveau de vie de la population," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 21-37, December.
• Antonescu, Mihai & Antonescu, Ligia, 2008, "The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance," MPRA Paper, University Library of Munich, Germany, number 10880, Sep.
• Igor Kotlán, 2008, "Gnoseologické přístupy k daňové reformě v ČR
  [Gnoseology approach to the tax reform in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2008, issue 4, pages 505-519, DOI: 10.18267/j.polek.650.
• Ulrich Schreiber & Jan Markus Mai, 2008, "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, volume 60, issue 1, pages 2-28, February, DOI: 10.1007/BF03372789.
• Lisa Philipps, 2008, "Silent partners: The role of unpaid market labor in families," Feminist Economics, Taylor & Francis Journals, volume 14, issue 2, pages 37-57, DOI: 10.1080/13545700701880981.
• Klapper, Leora & Tzioumis, Konstantinos, 2008, "Taxation and capital structure : evidence from a transition economy," Policy Research Working Paper Series, The World Bank, number 4753, Oct.
• Weerth, Carsten, 2008, "HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 1, pages 111-115.
• Weerth, Carsten, 2008, "SOLVIT: Problemlösungen im Europäischen Binnenmarkt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 132-134.
• Weerth, Carsten, 2008, "Harmonized System in Developing Countries," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 11/12, pages 379-382.
• Weerth, Carsten, 2008, "Structure of Customs Tariffs Worldwide and in the European Community," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 6, pages 221-225.
• Weerth, Carsten, 2008, "Entwicklung des Harmonisierten Systems und Entstehung neuer Lücken in der HS-Nomenklatur," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2, pages 7-8.
• Weerth, Carsten, 2008, "Zolltarifliche Risikoanalyse mithilfe einer Übersicht der Zollsätze," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2008, pages 45-48.
• Weerth, Carsten, 2008, "HS 2007: New Gaps Emerging within All Customs Tariffs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 4, pages 141-141.
• Weerth, Carsten, 2008, "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 2, pages 61-67.
• Weerth, Carsten, 2008, "Harmonized System: Proposal for a Change of General Rule 1, for the introduction of Simple Classification Keys and for A Better Interlinkage of Headings and Notes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 5, pages 185-188.
• Weerth, Carsten, 2008, "Harmonized System: Binding Pre-entry Information on Customs Classifi cation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 10, pages 357-362.
• Weerth, Carsten, 2008, "Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 3, issue 7/8, pages 275-278.
• Weerth, Carsten, 2008, "Zolltarifauskünfte weltweit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 8/08, pages 335-337.
• Weerth, Carsten, 2008, "Das Modell der Zollarbitrage: Ausnutzung von Zollsatzdifferenzen durch die Wirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1/08 und , pages 23-2568-72.
• Dommermuth, Thomas, 2008, "Kürzung der Vorsorgeaufwendungen nach dem Jahressteuergesetz 2008 bei betrieblicher Altersversorgung für den GGF," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 8.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008, "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-117.

2007

• Ali Celikkaya, 2007, "An Evaluation of Tax Advantages forVenture Capital Investment Trusts in EU Adaptation Process," Anadolu University Journal of Social Sciences, Anadolu University, volume 7, issue 1, pages 241-260, December.
• Morawitz, Markus, 2007, "Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe," University of Regensburg Working Papers in Business, Economics and Management Information Systems, University of Regensburg, Department of Economics, number 425.
• Isabel Argimón & Francisco de Castro & Ángel Luis Gómez, 2007, "A simulation of the effects of the personal income tax reform on the tax burden," Occasional Papers, Banco de España, number 0702, Mar.
• Baicu, Mariana, 2007, "Politica comerciala a României dupa intrarea in vigoare a Tratatului de aderare la Uniunea Europeana," Revista de Economie Industriala (Journal of Industrial Eonomics), Centre for Industrial Economics and Services, volume 5, issue 3, pages 37-40, September.
• 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, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, number CARF-F-275, Feb, revised Oct 2013.
• Christian R. Jaramillo H. & Jorge Tovar, 2007, "Reflexiones Sobre La Teor√Ça Y La Pr√Åctica Del Iva En Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 3425, Apr.
• Christian R. Jaramillo & Jorge Tovar, 2007, "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario.
• Ralf Maiterth & Heiko Müller, 2007, "Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 49-73, DOI: 10.3790/vjh.76.2.49.
• Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister, 2007, "Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 86-97, DOI: 10.3790/vjh.76.2.86.
• Tran-Nam, Binh & Vu, Linh & Andrew, Brian, 2007, "Personal Income Tax Reform in Australia: A Specific Proposal," Economic Analysis and Policy, Elsevier, volume 37, issue 2, pages 163-186, September.
• Dr. Wolfgang Berger, DDr. Marian Wakounig, Mag. Caroline Kindl, 2007, "Introduction to the European Internal Market - An Abstract of the Present Development of the European Internal Market," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 1-33, December.
• Evgenia Chatziioakeimidou, 2007, "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 132-152, December.
• Emilio Albi Ibáñez, 2007, "Sistemas De Tributación De Accionistas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 11-46, March.
• Mariano Horacio Novelli, 2007, "Los Principios Generales De La Tributación En La Constitución Argentina," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 121-135, March.
• Richard Pomp & Mayra O. Lucas Mas, 2007, "LA TRIBUTACIÓN MULTIESTATAL DE SOCIEDADES EN ESTADOS UNIDOS (Una introducción al modelo de articulación entre sistemas tributarios estatales del mercado norteamericano)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 137-167, March.
• Victoria Soledad Alvarez, 2007, "Constitucionalidad De La Tributación Ambiental Francesa: Entre La Doctrina Del Doble Dividendo Y Los Principios De La Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 31-47, March.
• Iñaki Bilbao Estrada, 2007, "Cuestiones Procedimentales En Materia De Actas Con Acuerdo A La Luz Del Proyecto De Reglamento General De Las Actuaciones Y Los Procedimientos De Gestión E Inspección Tributaria Y Otras Normas Tributa," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 49-88, March.
• Ubaldo González de Frutos, 2007, "La Expansión Y Control De Los Tax Shelters En Estados Unidos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 122, issue 1, pages 89-119, March.
• Juan Calvo Vérgez, 2007, "Cláusula Antiabuso Versus Fraude De Ley: ¿Dos Conceptos Semejantes En La Ley General Tributaria?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 123, issue 2, pages 11-39, June.
• Nuria Puebla Agramunt, 2007, "La Solución Española A Los Fraudes Carrusel: Responsabilidad Subsidiaria Del Adquirente Por El Iva No Ingresado En La Cadena," Crónica Tributaria, Instituto de Estudios Fiscales, volume 123, issue 2, pages 149-169, June.
• Domingo Carbajo Vasco, 2007, "Hacienda Pública Y Globalización," Crónica Tributaria, Instituto de Estudios Fiscales, volume 123, issue 2, pages 41-67, June.
• Eva María Cordero González, 2007, "El Delito Fiscal En El Ordenamiento Alemán," Crónica Tributaria, Instituto de Estudios Fiscales, volume 123, issue 2, pages 69-96, June.
• Abelardo Delgado Pacheco, 2007, "La Suspensión De Las Liquidaciones Y Sanciones Tributarias Como Consecuencia De Un Recurso O Reclamación: Algunas Cuestiones Polémicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 123, issue 2, pages 97-147, June.
• Francisco J. Delgado Rivero, 2007, "El Irpf Común Y Foral: Inventario De Diferencias Tras Las Reformas De 2007," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 101-116, September.
• María Luisa Fernández de Soto Blass, 2007, "Las Implicaciones Fiscales De La Aplicación De Las Normas Internacionales De Contabilidad Sobre El Impuesto Sobre Sociedades Del Reino Unido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 117-142, September.
• Antonio Vázquez del Rey Villanueva, 2007, "El Iva Y El Comercio Internacional: Tendencias Y Problemas Actuales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 143-164, September.
• Mª Mercedes Castillo Solsona, 2007, "La Sucesión En Las Obligaciones Tributarias Pendientes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 57-80, September.
• Wojciech Chróscielewski & Wlodzimierz Nykiel, 2007, "Características Esenciales Del Procedimiento Tributario En Polonia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 81-99, September.
• Luis Manuel Alonso González, 2007, "La Simplificación De La Tributación De Las Empresas En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 124, issue 3, pages 9-55, September.
• Tulio Rosembuj, 2007, "INTANGIBLES Y PRECIOS DE TRANSFERENCIA (A propósito de la Section 482 del I.R.C. y la nueva reglamentación 2007 del Tesoro de los EEUU)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 107-147, December.
• Carlos Suárez Mosquera, 2007, "La Calificación Jurídica De Las Operaciones Vinculadas, En La Imposición Directa, Según La Modificación Realizada Por La Ley 36/2006, De Prevención Del Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 149-174, December.
• Carlos María López Espadafor, 2007, "La Estructuración Del Derecho Financiero Y Tributario Internacional Y Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 39-47, December.
• Adolfo Martín Jiménez & José Manuel Calderón Carrero, 2007, "Los Impuestos De Salida Y El Derecho Comunitario Europeo A La Luz De La Legislación Española," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 49-76, December.
• Jesús Rodríguez Márquez, 2007, "La Nueva Configuración Del Régimen Especial De Las Entidades Dedicadas Al Arrendamiento De Viviendas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 77-105, December.
• Francisco José Delmas González, 2007, "La Tributación Del Ahorro En El Nuevo Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 125, issue 4, pages 9-37, December.
• Stuart Adam & Glen Loutzenhiser, 2007, "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers, Institute for Fiscal Studies, number W07/21, Dec.
• Vladimir Boguslavskiy, 2007, "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, volume 24, issue 1, pages 71-88, August, DOI: 10.1007/s10657-007-9025-7.
• Raj Chetty & Adam Looney & Kory Kroft, 2007, "Salience and Taxation: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 13330, Aug.
• Gamsachurdia, Giwi, 2007, "Steuerverteilung und Finanzausgleich September 2007," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-8, Aug.
• Antonescu, Mihai & Antonescu, Ligia, 2007, "The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets," MPRA Paper, University Library of Munich, Germany, number 10994.
• Robert Verrue, 2007, "Pourquoi la Commission européenne s’engage-t-elle à moderniser les règles de TVA concernant les services financiers et d’assurance," Revue d'Économie Financière, Programme National Persée, volume 87, issue 1, pages 211-215, DOI: 10.3406/ecofi.2007.4242.
• Patrick de Fréminet, 2007, "L’Europe et la concurrence fiscale," Revue d'Économie Financière, Programme National Persée, volume 90, issue 4, pages 45-59, DOI: 10.3406/ecofi.2007.4401.
• Jens Wüstemann & Sonja Kierzek, 2007, "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, volume 59, issue 7, pages 882-913, November, DOI: 10.1007/BF03371726.
• John Clark & Brant Pridmore & Nicholas Stoney, 2007, "Trends in aggregate measures of Australia’s corporate tax level," Economic Roundup, The Treasury, Australian Government, issue 3, pages 1-28, September.
• Aaro Hazak, 2007, "Companiesí Financial Decisions under the Distributed Profit Taxation Regime of Estonia," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 155.
• Tomás Garrido Pulido & Raquel Puentes Poyatos & Emilio Navarro Heras, 2007, "Fiscalidad de las sociedades cooperativas de segundo grado
  [Second degree cooperatives from a tax point of view]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 60-92.
• Metin Cosgel & Rasha Ahmed & Thomas Miceli, 2007, "Law, State Power, and Taxation in Islamic History," Working papers, University of Connecticut, Department of Economics, number 2007-01, Jan, revised Jul 2008.
• Michael Carnahan, 2007, "Options for Revenue Generation in Post-Conflict Environments (revision)," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp137_revised.
• Weerth, Carsten, 2007, "Lokales und regionales Risikomanagement - eine neue Aufgabe für die Hauptzollämter," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 9, pages 65-66.
• Weerth, Carsten, 2007, "Inkrafttreten der kleinen Zollkodex-Reform in drei Schritten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2007, pages 1-2.
• Jacob, Dieter & Berger, Conny, 2007, "Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2007/01.

2006

• Konstantin Pashev, 2006, "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
• Matthias Zahner, 2006, "Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 4, issue 03, pages 44-49, October.
• Kalina Koleva & Jean-Marie Monnier, 2006, "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number r06057, Sep.
• Louis Kaplow, 2006, "Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 12061, Mar.
• Louis Kaplow, 2006, "Capital Levies and Transition to a Consumption Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 12259, May.
• Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka, 2006, "T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa," Discussion Papers, The Research Institute of the Finnish Economy, number 1045.
• Valkonen, Laura, 2006, "Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa," Discussion Papers, The Research Institute of the Finnish Economy, number 1046.
• Stavros Katsios, 2006, "The Shadow Economy and Corruption in Greece," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 4, issue 1, pages 61-80.
• Frédéric Chandelle & Jacqueline Haverals, 2006, "Analyse des impacts financiers, organisationnels et marketing des normes IFRS dans le secteur des assurances," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 06-010.RS.
• Kristi Joamets & Maria Claudia Solarte Vasquez, LLM, 2006, "Estonian Developments of the Legal Instruments Regulating Pathological Gambling," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 139.
• Aaro Hazak, 2006, "Dividend Decision under Distributed Profit Taxation: Investorís Perspective," Working Papers, Tallinn School of Economics and Business Administration, Tallinn University of Technology, number 145.
• Tomás Garrido Pulido & Raquel Puentes Poyatos, 2006, "La presión fiscal en las sociedades cooperativas agrarias de segundo grado: repercusión de la Ley 3/2002, por la que se modifica la Ley 2/1999 de Sociedades Cooperativas andaluzas," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 62-98.
• Schöbel, Enrico, 2006, "The German Federal Court of Audit's observations of and comments on tax administration and tax compliance," Discussion Papers, University of Erfurt, Faculty of Economics, Law and Social Sciences, number 2006,002E.
• Weerth, Carsten, 2006, "Das Harmonisierte System 2007," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2016, pages 499-504.
• Weerth, Carsten, 2006, "Die Wiederausfuhr als grafische Übersicht," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2006, pages 1-48.
• Weerth, Carsten, 2006, "Das Ausfuhrverfahren in grafischen Übersichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2006, pages 1-18.
• Weerth, Carsten, 2006, "Die Internet-Versandanmeldung (IVA)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6, pages 244-246.
• Löhr, Robert, 2006, "Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 12/2006.
• Menck, Karl Wolfgang & Mutén, Leif, 2006, "Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen," HWWI Research Papers, Hamburg Institute of International Economics (HWWI), number 2-2.

2005

• Charles McLure Jr., 2005, "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 6, issue 01, pages 32-41, April.
• Michelle Hanlon & Terry Shevlin, 2005, "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers, National Bureau of Economic Research, Inc, number 11067, Jan.
• Mihir A. Desai & Dhammika Dharmapala, 2005, "Corporate Tax Avoidance and Firm Value," NBER Working Papers, National Bureau of Economic Research, Inc, number 11241, Apr.
• S. Raspiller, 2005, "Tax competition: main lessons from the economic analysis," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2005-07.
• Patricia Torres Serpel & Amir Shachmurove, 2005, "Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 10, issue 2, pages 57-75, Summer.
• Susanu, Monica & Ioan, Viorica, 2005, "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper, University Library of Munich, Germany, number 20642, Nov.
• Weerth, Carsten, 2005, "Summarische Vorab-Anmeldungen in Freizonen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2005, pages 85-86.
• Heidorn, Thomas & Hoppe, Christian & Kaiser, Dieter G., 2005, "Möglichkeiten der Strukturierung von Hedgefondsportfolios," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 68.
• Daly, Michael, 2005, "The WTO and direct taxation," WTO Discussion Papers, World Trade Organization (WTO), Economic Research and Statistics Division, number 9.

2004

• Anna Schultzová, 2004, "Daňové informácie o štátoch Európskej únie," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 2, issue 2, pages 54-59.
• Wilfried Wagner, 2004, "Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 21-27, January.
• Chau, Minh & Contensou, François, 2004, "Profit-Sharing as Tax Saving and Incentive Device," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number DR 04012, Oct.
• Ron Davies & Richard Chisik, 2004, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings, Econometric Society, number 64, Aug.
• Chisik, Richard & Davies, Ronald B., 2004, "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, volume 88, issue 6, pages 1119-1148, June.
• Mihir A. Desai & William M. Gentry, 2004, "The Character and Determinants of Corporate Capital Gains," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 18".
• Iris Claus & Veronica Jacobsen & Brock Jera, 2004, "Financial Systems and Economic Growth: An Evaluation Framework for Policy," Treasury Working Paper Series, New Zealand Treasury, number 04/17, Sep.
• Stefan Bogner & Manfred Frühwirth & Markus Schwaiger, 2004, "Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 56, issue 3, pages 223-257, July.
• Martin Finkenzeller & Christoph Spengel, 2004, "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 7, Dec, revised Dec 2004.
• 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, volume 7, issue 2, pages 159-186, DOI: 10.5801/ncn.v7i2.45.

2003

• Albert J. Rädler, 2003, "Neue Trends im europäischen und internationalen Steuerrecht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 56, issue 10, pages 15-24, May.
• Marco Antonio Rodrigo Ruiz, 2003, "Mandato constitucional de fomento y fiscalidad de las cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 47, pages 199-219, November.
• Michael R. Powers & David M. Schizer & Martin Shubik, 2003, "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1413, Apr.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003, "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, volume 24, issue 4, pages 535-553, August.
• Стайков, Ивайло, 2003, "Икономически И Правни Аспекти На Свободните Икономически Зони В България
  [Economic and legal aspects of the free economic zones in Bulgaria]," MPRA Paper, University Library of Munich, Germany, number 112759.
• Maurizio Mussoni, 2003, "Il mecenatismo e la valorizzazione economica della cultura," Rivista di Politica Economica, SIPI Spa, volume 93, issue 3, pages 133-182, May-June.
• Mihir A. Desai & William M. Gentry, 2003, "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers, Department of Economics, Williams College, number 2003-04, Nov.
• Matthew J. Kotchen, 2003, "Green Markets and Private Provision of Public Goods," Department of Economics Working Papers, Department of Economics, Williams College, number 2003-05, Apr.
• Luis Vildosola, 2003, "Economic / Environmental System Interaction," GE, Growth, Math methods, University Library of Munich, Germany, number 0306001, Jun.
• David M. Schizer & Michael R. Powers & Martin Shubik, 2003, "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Yale School of Management Working Papers, Yale School of Management, number ysm356, Apr.

2002

• Joann Weiner, 2002, "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 10-20, April.
• Emil Sunley, 2002, "The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 3, issue 01, pages 36-37, April.
• Andrea Gebauer, 2002, "Kommentar zum Rentenbesteuerungsurteil des Bundesverfassungsgerichts," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 55, issue 10, pages 29-34, May.
• RUBINCHICK-PESSACH, Anna, 2002, "Why are some taxes "more equal than others"?," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2002043, Jul.
• Chisik, Richard & Ronald B. Davies, 2002, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002, Royal Economic Society, number 48, Aug.
• José Antonio Abascal, 2002, "Tratamiento fiscal del artista," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 51, issue 03, pages 126-139.
• Horacio Levy & Magda Mercador-Prats, 2002, "Simplifying the personal income tax system: lessons from the 1998 Spanish reform," Fiscal Studies, Institute for Fiscal Studies, volume 23, issue 3, pages 419-443, September.
• Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002, "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 54, issue 1, pages 2-23, January.
• Weerth, Carsten, 2002, "Die Zollbeschau - Ein systematischer Überblick über Rechte und Pflichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 33-36.
• Weerth, Carsten, 2002, "Die Einreihung von chemischen Stoffen in den Zolltarif mit Hilfe des Europäischen Zollinventars Chemischer Erzeugnisse," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9/2002, pages 53-54.

2001

• Albert Müller & Erich Gluch & Peter Jäckel & Arno Städtler, 2001, "Estimation of the Base Values for Capital Investment Subsidies in Eastern Germany for 2001," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 8.
• Damjanovic, Tatiana, 2001, "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 0454, Jul, revised 03 Dec 2001.
• Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001, "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2001-04, Mar.
• Richard Chisik & Ronald B. Davies, 2001, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2001-2, Apr, revised 01 Jun 2002.
• Darren Lubotsky, 2001, "The Effect of Changes in the U.S. Wage Structure on Recent Immigrants' Earnings," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 837, Sep.
• Thomas Berndt, 2001, "Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie," Schmalenbach Journal of Business Research, Springer, volume 53, issue 4, pages 366-390, June, DOI: 10.1007/BF03372652.
• Lubomir Lizal, 2001, "Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data," Microeconomics, University Library of Munich, Germany, number 0012004, Feb.
• Weerth, Carsten, 2001, "Das Harmonisierte System 2002," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2001, pages 373-376.
• Weerth, Carsten, 2001, "Grundlagen der Einreihung von Waren in den Zolltarif," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2001, pages 434-439.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001, "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes, number 2001,43.

2000

• Chen, KCW & Schoderbek, MP, 2000, "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 23-44, DOI: http://hdl.handle.net/10.2307/26729.

1999

• Harris, TS & Kemsley, D, 1999, "Dividend taxation in firm valuation: New evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 275-291, DOI: http://hdl.handle.net/10.2307/24914.
• David Smith & Graham Richardson, 1999, "The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation," Fiscal Studies, Institute for Fiscal Studies, volume 20, issue 3, pages 321-349, September.
• J. Mark Ramseyer & Eric Rasmusen, 1999, "Why the Japanese Taxpayer Always Loses," Law and Economics, University Library of Munich, Germany, number 9907003, Jul.

1998

• Newberry, KJ, 1998, "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 1, pages 157-166, DOI: http://hdl.handle.net/10.2307/24913.
• Collins, J & Kemsley, D & Lang, M, 1998, "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 209-229, DOI: http://hdl.handle.net/10.2307/24914.
• Kemsley, D, 1998, "The effect of taxes on production location," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 321-341, DOI: http://hdl.handle.net/10.2307/24914.
• Mills, LF, 1998, "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 343-356, DOI: http://hdl.handle.net/10.2307/24914.
• Sansing, R, 1998, "Valuing the deferred tax liability," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 36, issue 2, pages 357-363, DOI: http://hdl.handle.net/10.2307/24914.
• Robert W. McGee, 1998, "Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences," Public Economics, University Library of Munich, Germany, number 9805003, May.

1997

• Maydew, EL, 1997, "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 83-96, DOI: http://hdl.handle.net/10.2307/24914.
• Juan Francisco Corona, 1997, "La fiscalidad en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 36-55.
• Mercedes Vallejo, 1997, "Un análisis de los diez años de funcionamiento del IVA en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 146-165.
• Francisco Javier Moreno, 1997, "La capacidad normativa tributaria de los territorios históricos del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 166-181.
• Judith Freedman & Emma Chamberlain, 1997, "Horizontal equity and the taxation of employed and self-employed workers," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 1, pages 87-118, February.
• Winnie Chan, 1997, "Binding rulings," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 2, pages 189-210, May.
• Philip Shirley, 1997, "Share repurchases," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 2, pages 211-221, May.
• John Isaac, 1997, "A comment on the viability of the allowance for corporate equity," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 3, pages 303-318, August.
• Moshe Arye Milevsky & Eliezer Z. Prisman, 1997, "Tax Effects in Canadian Equity Option Markets," Multinational Finance Journal, Multinational Finance Journal, volume 1, issue 2, pages 101-122, June.
• Philip H. Burch, 1997, "Reagan, Bush, and Right-Wing Politics: Elites, Think Tanks, Power and Policy," RESEARCH IN POLITICAL ECONOMY, Paul Zarembka, number burch, ISBN: ARRAY(0x64396728).