Research classified by Journal of Economic Literature (JEL) codes

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.