Research classified by Journal of Economic Literature (JEL) codes

2001

• 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(0x820856f0).

1996

• Jacob, J, 1996, "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 301-312, DOI: http://hdl.handle.net/10.2307/24915.

1994

• Israel Fainboim Yaker & Olga Luc�a Acosta Navarro & H�ctor Jos� Cadena Clavijo, 1994, "El proceso reciente de descentralización fiscal en Colombia y sus perspectivas," Coyuntura Social, Fedesarrollo, number 13234, May.

1993

• Harris, Dg, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 111-140, DOI: http://hdl.handle.net/10.2307/24911.
• Klassen, K & Lang, M & Wolfson, M, 1993, "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 141-173, DOI: http://hdl.handle.net/10.2307/24911.
• Shackelford, Da, 1993, "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 174-182, DOI: http://hdl.handle.net/10.2307/24911.
• Jane G. Gravelle, 1993, "Estimating Long-Run Revenue Effects of Tax Law Changes," Eastern Economic Journal, Eastern Economic Association, volume 19, issue 4, pages 481-494, Fall.

1992

• Collins, Jh & Shackelford, Da, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 103-124, DOI: http://hdl.handle.net/10.2307/24911.
• Outslay, E, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24911.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992, "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 131-153, DOI: http://hdl.handle.net/10.2307/24911.
• Gramlich, J, 1992, "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 154-160, DOI: http://hdl.handle.net/10.2307/24911.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 161-185, DOI: http://hdl.handle.net/10.2307/24912.
• Omer, T, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 186-191, DOI: http://hdl.handle.net/10.2307/24912.
• Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992, "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 4171, Sep.

1991

• Ignacio Valdivielso Fernández de Gobeo, 1991, "Algunas notas acerca del procedimiento iniciado por la comisión de las comunidades europeas sobre las normas forales de incentivos fiscales a la inversión" (Recuadro)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 21, issue 03, pages 136-139.

1975

• Mark R. Killingsworth, 1975, "Must a Negative Income Tax Reduce Labor Supply? A Study of the Family's Allocation of Time," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 458, Oct.

139

• Domingo Carbajo Vasco, 139, "El Uso De La Perspectiva De Género En El Presupuesto De Gastos Fiscales Español (1)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 45-57, June.

0

• José Antonio Martínez Álvarez & Mª Dolores García Martos, 0, "Presupuesto Base Cero: Una Herramienta Para La Mejora De Las Finanzas Públicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 7-31, December.
• Recep Yücedoğru & İdris Sarisoy, 0, "Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 285-300.
• Daniel Dyck & Johannes Lorenz & Caren Sureth-Sloane, 2025, "Sloppiness in Tax Disputes: How to Prevent Litigation?," Working Papers Dissertations, Paderborn University, Faculty of Business Administration and Economics, number 155, Aug.
• Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato, 2015, "Digital VAT Carousel Fraud: A New Boundary for Criminality," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 170, Jun.

None

• Kaplow Louis, 2008, "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-30, September, DOI: 10.2202/1935-1682.1947.
• Verheyde Olivier, 2003, "The Recentralization of the French Local Finance System," Journal des Economistes et des Etudes Humaines, De Gruyter, volume 13, issue 4, pages 1-21, December, DOI: 10.2202/1145-6396.1110.
• Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2023, "A Rational Theory for Disposition Effects," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 47, pages 131-157, January, DOI: 10.1016/j.red.2021.11.003.