Research classified by Journal of Economic Literature (JEL) codes

2017

• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Biondi Yuri, 2017, "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 1, pages 1-9, April, DOI: 10.1515/ael-2017-0001.
• Berrittella Maria & Cimino Filippo Alessandro, 2017, "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market," Review of Law & Economics, De Gruyter, volume 13, issue 2, pages 1-19, July, DOI: 10.1515/rle-2014-0023.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017, "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers, CERDI, number 201713, Jun.
• Marcel Garz & Verena Pagels, 2017, "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series, CESifo, number 6795.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017, "Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 24, pages 22-27, December.
• Jorge Armando Rodríguez & Javier �vila Mahecha, 2017, "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 72.
• Javier Ávila Mahecha & Jorge Armando Rodr�guez, 2017, "Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15597, May.
• Violetta Skrodzka, 2017, "Tax neutrality at leasing or rural farms," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 3, pages 343-353, September, DOI: 10.12775/EiP.2017.024.
• Onji, Kazuki & Tang, John P., 2017, "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, volume 77, issue 2, pages 440-472, June.
• Barýþ YILDIZ & Gizem AKBULUT, 2017, "32nd International Public Finance Conference," Journal of Economics Bibliography, EconSciences Journals, volume 4, issue 2, pages 191-192, June.
• Finér, Lauri & Ylönen, Matti, 2017, "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 48, issue C, pages 53-81, DOI: 10.1016/j.cpa.2017.01.002.
• Lai, Tat-kei & Ng, Travis, 2017, "Does dividend tax impede competition for corporate charters?," Journal of Comparative Economics, Elsevier, volume 45, issue 4, pages 751-772, DOI: 10.1016/j.jce.2017.08.001.
• Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017, "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, volume 151, issue C, pages 56-73, DOI: 10.1016/j.jpubeco.2015.12.001.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, volume 152, issue C, pages 68-78, DOI: 10.1016/j.jpubeco.2017.06.001.
• Spoljaric Danko & Javorovic Ivona, 2017, "Normativna osnova financiranja lokalnih razina vlasti u Republici Hrvatskoj," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 5, issue 1, pages 61-77.
• Mario G. Schapiro, 2017, "The husbandry state and the tax incentives in the automobile sector," Brazilian Journal of Political Economy, Center of Political Economy, volume 37, issue 2, pages 437-455.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017, "Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015," Working Papers, FERDI, number P164, Jun.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017, "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," CERDI Working papers, HAL, number halshs-01545361, Jun.
• Tat-Kei Lai & Travis Ng, 2017, "Does dividend tax impede competition for corporate charters?," Post-Print, HAL, number hal-01744586, Dec, DOI: 10.1016/j.jce.2017.08.001.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017, "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers, HAL, number halshs-01545361, Jun.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017, "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers, Harvard Business School, number 18-006, Jul.
• Henrekson, Magnus & Sanandaji, Tino, 2017, "Stock Option Taxation: A Missing Piece in European Innovation Policy?," Working Paper Series, Research Institute of Industrial Economics, number 1168, May, revised 20 Feb 2018.
• José Alberto Sanz Díaz-Palacios, 2017, "La directiva (UE) 2016/343 y el derecho a no autoinculparse en materia tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 113-136, March.
• Sergio Sastre Sanz & Ignasi Puig-Ventosa, 2017, "La fiscalidad del vehículo eléctrico en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 137-175, March.
• Juan David de la Torre Sotoca, 2017, "Mecenazgo cultural estatal y autonómico. Análisis comparativo del tratamiento fiscal de los donativos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 177-211, March.
• Francisco García-Fresneda Gea, 2017, "Los límites al poder tributario del Estado a través del principio de protección de la confianza legítima," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 25-56, March.
• Irene Rovira Ferrer, 2017, "Encaje del impuesto catalán sobre grandes establecimientos comerciales dentro del Derecho de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 57-89, March.
• Domingo Carbajo Vasco, 2017, "El futuro de BEPS: ¿aplicación uniforme, fragmentación o BEPS II?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 7-24, March.
• María Esther Sánchez López, 2017, "La lucha contra la planificación fiscal agresiva. La obligación de información y los programas de cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 162, issue 1, pages 91-112, March.
• Jorge Martín López, 2017, "La punibilidad del conflicto en la aplicación de la norma tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 123-145, June.
• Ángel Moreno Inocencio, 2017, "Pagos por servicios ambientales: propuestas financieras y tributarias para su implantación en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 147-168, June.
• Mónica Siota Álvarez, 2017, "Las zonas francas en la Unión Europea: de las zonas francas aduaneras a las zonas francas urbanas (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 169-203, June.
• Juan Calvo Vérgez, 2017, "La aplicación de la exención del IVA en el sector de la educación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 47-93, June.
• Benjamí Anglès Juanpere, 2017, "Naturaleza y evolución de las PICAS en las Comunidades Autónomas de régimen común," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 7-46, June.
• Julio Jiménez Escobar, 2017, "Presupuestos, principios y medidas para la articulación de una reforma del régimen tributario del mecenazgo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 163, issue 2, pages 95-122, June.
• Santiago Lanaspa Sanjuán, 2017, "La prueba de las ausencias no esporádicas en la residencia habitual de las personas físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 133-153, September.
• María del Carmen Pastor del Pino, 2017, "Economía colaborativa: situación, problemas tributarios y vías de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 155-183, September.
• Mónica Siota Álvarez, 2017, "Las zonas francas en la Unión Europea: de las zonas francas aduaneras a las zonas francas urbanas (II)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 185-215, September.
• Carmen Banacloche Palao, 2017, "Exención de las universidades públicas en los tributos locales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 37-68, September.
• Juan Calvo Vérgez, 2017, "El progresivo desarrollo de la acción 7 (‘impedir la elusión artificiosa de la condición de establecimiento permanente’) del plan BEPS," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 69-96, September.
• Manuel Alías Cantón, 2017, "Efectos de las sentencias del tribunal constitucional que declaran la inconstitucionalidad de diversos artículos del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 7-35, September.
• José Antonio García Bañuelos & Inmaculada Mut Aguilar, 2017, "Descripción precisa de las transacciones entre partes vinculadas, desconocimiento o sustitución de las mismas y su relación con las cláusulas antiabuso generales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 164, issue 3, pages 97-131, September.
• Begoña Pérez Bernabeu, 2017, "La exención en el ICIO a favor de la Iglesia Católica como ayuda de Estado. La cuestionable base jurídica utilizada por el TJUE en su pronunciamiento," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 101-126, December.
• Aurora Ribes Ribes, 2017, "El tratamiento fiscal de las Instituciones de Inversión Colectiva en el ámbito internacional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 127-164, December.
• Laura Soto Bernabeu, 2017, "La Declaración Tributaria Especial: una reflexión retrospectiva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 165-191, December.
• César García Novoa, 2017, "El actual contexto internacional y el principio de residencia en las rentas de actividades empresariales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 33-53, December.
• Rosa Litago Lledó, 2017, "Un nuevo modelo de relaciones entre los procedimientos tributarios y el proceso penal por delito fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 55-100, December.
• María José Contreras Rojas & María Jesús Pinochet Abalos, 2017, "Análisis comparado del impuesto chileno a las emisiones de contaminantes provenientes de fuentes fijas a la luz de la normativa española," Crónica Tributaria, Instituto de Estudios Fiscales, volume 165, issue 4, pages 7-31, December.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Ana Maria Aguilar Sanchez & Rosa Margarita Torres Hernandez, 2017, "The Integral Nature Of Tax Laws For Tax Payer’S In Mexico, Las Leyes Tributarias Forman Parte Integral De La Vida Del Gobernado En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 5, issue 2, pages 17-26.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017, "Taxing high-income earners: tax avoidance and mobility," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/06.
• Irem Guceri & Ms. Li Liu, 2017, "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers, International Monetary Fund, number 2017/084, Mar.
• Stjepan Gadzo & Irena Klemencic, 2017, "Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard," Public Sector Economics, Institute of Public Finance, volume 41, issue 2, pages 207-226, DOI: 10.3326/pse.41.2.3.
• John Cullis & Bruce Morley, 2017, "A methodology for determining the ‘cash economy’ in the European Union via an announcement effect," European Journal of Law and Economics, Springer, volume 44, issue 1, pages 113-129, August, DOI: 10.1007/s10657-014-9451-2.
• Mariana Rodica Tirlea, 2017, "Empirical Study Concerning The Current State Of Abusive Clauses In Credit Bank Contracts. From Judicial Practice Section V – Law," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 2, pages 18-27, June.
• Barýþ YILDIZ & Gizem AKBULUT, 2017, "32nd International Public Finance Conference," Journal of Economics Bibliography, KSP Journals, volume 4, issue 2, pages 191-192, June.
• Sarah Clifford, 2017, "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 17-02, Feb.
• Takayuki Nagato, 2017, "A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 13, issue 1, pages 35-70, June.
• Tim B.M. Stolper, 2017, "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2017-10, Oct.
• Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017, "The Performance of VAT in DGD-partner countries," BeFinD Working Papers, University of Namur, Department of Economics, number 0116, Feb.
• Luzi Hail & Stephanie Sikes & Clare Wang, 2017, "Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Benjamin B. Lockwood & Dmitry Taubinsky, 2017, "Regressive Sin Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 23085, Jan.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe, 2017, "Anti-avoidance rules against international tax planning: A classification," OECD Economics Department Working Papers, OECD Publishing, number 1356, Feb, DOI: 10.1787/1a16e9a4-en.
• Ian Ayres, 2017, "Voluntary Taxation and Beyond: The Promise of Social-Contracting Voting Mechanisms," American Law and Economics Review, American Law and Economics Association, volume 19, issue 1, pages 1-48.
• Judith Freedman, 2017, "Tax and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue suppl_1, pages 79-90.
• Morariu Alunica, 2017, "The Phenomenon of not Declaring Paid Activities to the Public Authorities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 263-267, December.
• Ignat (Neacsu) Ioana, 2017, "Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 565-570, December.
• Teodorescu Mihaela & Istudor Ileana Iulia, 2017, "Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 655-661, December.
• Trandafirescu Bogdan Cristian, 2017, "Taxation of Undeclared Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 683-686, December.
• Violetta Skrodzka, 2017, "Neutralnosc podatkowa przy dzierzawie gospodarstwa rolnego lub jego skladnikow na cele rolnicze," Working Papers, Institute of Economic Research, number 116/2017, May, revised May 2017.
• Ambrus, Rita Anna & Széles, Zsuzsanna, 2017, "The Development and Practice of Electronic Tax Administration," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 4, pages 462-477.
• Tomáš Kouba, 2017, "Tax Enforcement of Execution and Insolvency Proceedings
  [Vymáhání daňových nedoplatků exekucí a insolvenčním řízením]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2017, issue 3, pages 57-67, DOI: 10.18267/j.aop.582.
• Athiphat Muthitacharoen, 2017, "Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 65, Jul.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2017, "Normas complementarias a la Ley anual del Presupuesto del Estado para 2017," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 1, pages 87-88.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2017, "Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento. (1er semestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 2, pages 76-82.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2017, "Resumen de las Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento (3er trimestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 3, pages 109-112.
• Yenisley Ortiz Mantecón & Randy Arteaga Rodríguez, 2017, "Resumen de las Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento (4to trimestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 4, pages 105-108.
• Mihaela TOFAN, 2017, "Tax Amnesty For Social Contribution In Romanian Legal Framework," Proceedings of Law and Political Sciences Conferences, International Institute of Social and Economic Sciences, number 6208058, Oct.
• Adriana Motatu & Ioana Nely Militaru (ed.), 2017, "Diversity and Interdisciplinarity in Business Law," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), number 3, edition 1, ISBN: ARRAY(0x6d8621e0).
• Hakan ARSLANER, 2017, "Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali DavalarıAbstract: It is one of the major duties of internal revenue service offices to secure the transfer to the treasury of the public receivables collected in order to c," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Terry Shevlin & Jacob Thornock & Braden Williams, 2017, "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, volume 22, issue 2, pages 577-607, June, DOI: 10.1007/s11142-017-9390-6.
• Joachim Englisch, 2017, "Steuer- und wirtschaftspolitische Bedeutung von Patentboxen im Post-BEPS-Zeitalter
  [Do Patent Boxes Still Make Sense Under the OECD-BEPS Nexus Approach?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 8, pages 577-583, August, DOI: 10.1007/s10273-017-2179-1.
• Marco Antonio Rodrigo Ruiz, 2017, "Consideraciones en torno al establecimiento de un régimen tributario común para las entidades de la economía social
  [Considerations on the establishment of a common tax regime for social economic entities]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 125, pages 187-212.
• MIHĂILĂ, Nicoleta, 2017, "A Theoretical Approach About New Perspectives In Taxation At National And International Level – Beps And Its Implications In Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 280-287.
• Williams Colin C. & Yang Junhong, 2017, "Evaluating the Use of Personal Networks to Circumvent Formal Processes: A Case Study of Vruzki in Bulgaria," South East European Journal of Economics and Business, Sciendo, volume 12, issue 1, pages 57-67, April, DOI: 10.1515/jeb-2017-0006.
• Krasniqi Besnik A. & Williams Colin C., 2017, "Explaining individual- and country-level variations in unregistered employment using a multi-level model: evidence from 35 Eurasian countries," South East European Journal of Economics and Business, Sciendo, volume 12, issue 2, pages 61-72, December, DOI: 10.1515/jeb-2017-0017.
• Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017, "Taxing high-income earners: Tax avoidance and mobility," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2017-06, Nov, revised Nov 2017.
• Petutschnig, Matthias & Rünger, Silke, 2017, "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 221.
• Weerth, Carsten, 2017, "Arbeitsprogramm zum UZK 2016 – Beschluss (EU) 2016/578," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 46-52.
• Weerth, Carsten, 2017, "Das Zollverfahren der Ausfuhr nach dem Unionszollkodex in grafischen Übersichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2017, pages 1-3.
• Weerth, Carsten, 2017, "AEO-Programme weltweit – Stand 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2017, pages 20-24.
• Weerth, Carsten, 2017, "Entwicklung des Harmonisierten Systems, neue Lücken und alle Anmerkungen - HS 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5/2017, pages 28-30.
• Weerth, Carsten, 2017, "Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 7, issue 1, pages 50-62.
• Weerth, Carsten, 2017, "HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 11, issue 1, pages 49-68.
• Weerth, Carsten, 2017, "Übersicht der Zollbefreiungen (Teil 1 und 2)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2017, pages 61-63.
• Weerth, Carsten, 2017, "The World Customs Organization - A History of 65 Years of Growth and its Legal Milestones," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 7, issue 2, pages 17-24.
• Weerth, Carsten, 2017, "Neun Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 197-205.
• Weerth, Carsten, 2017, "Smartphone-App Zoll und Post," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 51-52.
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.
• Diller, Markus & Lorenz, Johannes, 2017, "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-29-17.
• Grottke, Markus & Lorenz, Johannes, 2017, "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-30-17.
• Lorenz, Johannes, 2017, "Population dynamics of tax avoidance with crowding effects," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number V-76-17.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017, "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-003.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017, "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-008.
• Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph, 2017, "Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-019.
• Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017, "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-034.

2016

• Shefqet Dervishaj, 2016, "Changes Of Tax Rates And Their Impact On Revenues Of The Tax Aministration Of Kosovo," European Journal of Business and Economics, Central Bohemia University, volume 11, issue 1, pages 8801:11-880, December, DOI: 10.12955/ejbe.v11i1.880.
• Salih A. Al-Saad & Jawahir Al-Otaibi, 2016, "Auditing Evidence from the Islamic Fiqh Perspective: A Comparative Fiqh and Accounting Study أدلة وقرائن الإثبات في المراجعة من منظور الفقه الإسلامي (دراسة فقهية محاسبية مقارنة)," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 29, issue 3, pages 103-154, October, DOI: 10.4197/Islec.29-3.4.
• Philip Vermeulen, 2016, "Estimating the Top Tail of the Wealth Distribution," American Economic Review, American Economic Association, volume 106, issue 5, pages 646-650, May.
• Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016, "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 203-232, August.
• Florentina Camelia Stoica, 2016, "Considerations regarding the constitutional obligation determining the financing source for budgetary expenditures," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 6, issue 2, pages 156-164, December.
• Florin Dumiter & Stefania Jimon, 2016, "Application of international double taxation conventions in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 6, issue 2, pages 182-201, December.
• Ana-Maria GEAMANU, 2016, "A Glimpse Into The Offshore World After “Panama Papers”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 42, issue 1, pages 187-198, June.
• Enzo Mignarri, 2016, "Protecting disabled people, a new trust application," BANCARIA, Bancaria Editrice, volume 10, pages 52-59, October.
• Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri, 2016, "The tax burden on banks over the period 2006-2014," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 314, Feb.
• Magnus Henrekson & Daniel Waldenström, 2016, "Inheritance taxation in Sweden, 1885–2004: the role of ideology, family firms, and tax avoidance," Economic History Review, Economic History Society, volume 69, issue 4, pages 1228-1254, November.
• Raluca-Viorica LIXANDRU, 2016, "Considerations On The Causes Of Tax Evasion In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 1, issue 2, pages 108-112.
• Nicolae, GRADINARU, 2016, "The Sale Of The Mortgaged Asset And Property Taking In The Account Of The Claim," Contemporary Economy Journal, Constantin Brancoveanu University, volume 1, issue 4, pages 38-43.
• Srđa Božović, 2016, "Affirmation of the Legal Status of Taxpayers in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 3, pages 121-138.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016, "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers, CERDI, number 201617, Oct.
• Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016, "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 69, issue 11, pages 03-20, June.
• Jorge Armando Rodríguez & Javier �vila Mahecha, 2016, "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15052, Sep.
• Vermeulen, Philip, 2016, "Estimating the top tail of the wealth distribution," Working Paper Series, European Central Bank, number 1907, May.
• Battiston, Pietro & Gamba, Simona, 2016, "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, volume 46, issue C, pages 78-85, DOI: 10.1016/j.irle.2016.03.001.
• Gresik, Thomas A., 2016, "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, volume 138, issue C, pages 32-42, DOI: 10.1016/j.jpubeco.2016.04.002.
• Hearson, Martin, 2016, "Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 67869, Feb.
• Pietro Battiston & Simona Gamba, 2016, "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2016-04, Feb.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016, "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2016-10, Jul.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016, "La fiscalité minière en Afrique : Un état des lieux sur le secteur de l’or dans 14 pays de 1980 à 2015," Working Papers, FERDI, number P164, Sep.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016, "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," CERDI Working papers, HAL, number halshs-01388636, Oct.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016, "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers, HAL, number halshs-01388636, Oct.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparison," Working Paper Series, Research Institute of Industrial Economics, number 1104, Jan, revised 09 Nov 2017.
• Luis María Romero Flor, 2016, "Breves Reflexiones Al Instituto De La Reclamación Y Mediación Tributaria En El Ordenamiento Italiano," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 195-203, September.
• Domingo Carbajo Vasco, 2016, "La Lucha Contra La Planificación Fiscal Agresiva Y Las Obligaciones De Información Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 109-128, March.
• Daniel Casas Agudo, 2016, "La Estimación Indirecta A La Luz De La Ley 34/2015, De 21 De Septiembre, De Modificación Parcial De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 129-156, March.
• Francisco García-Fresneda Gea, 2016, "Concepto Y Fundamentos Históricos De La Reserva De Ley Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 157-187, March.
• Jaime Mas Hernández, 2016, "Acotando El Abuso Del Ep: Medidas Adoptadas En El Marco De Beps," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 189-207, March.
• Juan José Romero Abolafio, 2016, "La Justicia Financiera Ante Los Desafíos Del Estado Autonómico," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 209-248, March.
• Adoración Borja Sanchis, 2016, "Las Deducciones En La Cuota Diferencial Del Irpf Por Razones Familiares," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 55-82, March.
• Mar Barreno & Ana María Blasco & Guillermo Ferraz & Jorge Ferreras & Jaime Mas & Antoinette Musilek & Beatriz Parejo & Alfredo Ranz & Teresa Reol, 2016, "El Proyecto Beps De La Ocde/G20: Resultados Finales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 7-53, March.
• Cristóbal J. Borrero Moro, 2016, "La Tributación De Las Actividades De Riesgo Tecnológico En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 158, issue 1, pages 83-108, March.
• Plácido Martos Belmonte, 2016, "El Nuevo Estándar Global De Intercambio Automático De Información Sobre Cuentas Financieras De La Ocde (Crs, Common Reporting Standard): Estructura Y Funcionamiento. Aplicación Del Mismo En La Unión E," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 103-130, June.
• Ignasi Puig Ventosa & Sergio Sastre Sanz, 2016, "Las Tasas De Residuos En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 135-164, June.
• Aurora Ribes Ribes, 2016, "La Cláusula Exit Taxation En La Propuesta De Directiva Europea Para Luchar Contra La Elusión Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 165-182, June.
• Alberto Vaquero García, 2016, "Valoración Del Método De Estimación Objetiva En El Irpf ¿Es Necesaria Una Reforma?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 183-205, June.
• Juan Calvo Vérgez, 2016, "La Aplicación Del Impuesto Estatal Sobre Depósitos En Entidades De Crédito Y El Poder Tributario De Las Cc.Aa. A La Luz De La Reciente Jurisprudencia Del Tribunal Constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 35-76, June.
• Ángela Atienza Pérez, 2016, "La Segregación De Las Sociedades Y Su Contradictoria Regulación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 7-34, June.
• Luis Alfonso Martínez Giner, 2016, "El Uso De La Información Ilícitamente Obtenida En Materia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 159, issue 2, pages 77-101, June.
• Manuel Lucas Durán, 2016, "Reflexiones Jurídicas Sobre El Copago Sanitario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 125-164, September.
• Andrea Laura Riccardi Sacchi, 2016, "La Aplicación De Los Convenios Para Evitar La Doble Imposición A Las Entidades Híbridas: Nociones Generales, Antecedentes Y Recomendaciones Del Plan De Acción Contra La Erosión De La Base Imponible Y ," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 165-186, September.
• José Alberto Sanz Díaz-Palacios & Susana Villaluenga de Gracia & M.ª Ángela Jiménez Montañés, 2016, "La Depreciación Monetaria En La Transmisión De Inmuebles: Contabilidad E Imposición Societaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 187-211, September.
• Manuel Alías Cantón, 2016, "Tasa Por El Abastecimiento Domiciliario De Agua: Naturaleza De La Contraprestación A La Vista De La Reciente Doctrina Del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 39-64, September.
• Patricia Díaz Rubio, 2016, "Fundamento Y Requisitos Del Principio De Confianza Legítima En La Unión Europea: La Experiencia Italiana," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 65-94, September.
• Raquel Álamo Cerrillo, 2016, "La Importancia Del Sector Turístico Y Una Fiscalidad Adecuada Al Mismo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 7-38, September.
• Carlos María López Espadafor, 2016, "La Construcción Del Derecho Internacional Tributario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 160, issue 3, pages 95-124, September.
• José Miguel Martín Rodríguez, 2016, "Análisis crítico de las deducciones autonómicas en el Impuesto sobre la Renta de las Personas Físicas a la luz de los presupuestos de beneficios fiscales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 73-95, December.
• Begoña Pérez Bernabeu, 2016, "Consecuencias en materia tributaria del capítulo sobre inversiones del TTIP," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 145-183, December.
• Mercedes Ruiz Garijo, 2016, "Derecho a una vivienda e impuestos autonómicos sobre viviendas vacías en España. Una perspectiva constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 185-207, December.
• Rafael Sanz Gómez, 2016, "Cumplimiento cooperativo tributario y grandes empresas en España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 209-238, December.
• Slavka Dimitrova Slavcheva, 2016, "Las facultades de comprobación e inspección en periodos prescritos en el marco del conflicto de la aplicación de la norma a la luz de la jurisprudencia del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 35-71, December.
• Zulema Calderón Corredor, 2016, "Tributación directa y protección de la familia en España: convergencia internacional y líneas de reforma," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 7-34, December.
• Salvador Montesinos Oltra, 2016, "Aplicación de cantidades pendientes de compensación o deducción y opciones tributarias: análisis del nuevo apartado 4 del artículo 119 de la ley general tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 161, issue 4, pages 97-143, December.
• Albert D. Spalding & Nancy W. Spalding, 2016, "Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 49-58.
• Peg Horan & Thomas Horan, 2016, "A Review Of Hobby And Business Loss Rules: Evidence From Recent Developments," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 77-86.
• Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016, "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 4, issue 5, pages 27-40.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016, "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers, Institute for Fiscal Studies, number W16/07, Apr.
• Åsbjørn Melkevik, 2016, "No progressive taxation without discrimination? On the generality of the law in the classical liberal tradition," Constitutional Political Economy, Springer, volume 27, issue 4, pages 418-434, December, DOI: 10.1007/s10602-016-9222-x.
• Hentze Tobias, 2016, "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 65, issue 1, pages 001-021, May, DOI: 10.1515/zfwp-2016-0006.
• Carlos Restrepo, 2016, "La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 17, pages 30-56, Septiembr.
• Louis Kaplow, 2016, "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 31".
• Louis Kaplow, 2016, "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers, National Bureau of Economic Research, Inc, number 22733, Oct.
• Alex Rees-Jones & Dmitry Taubinsky, 2016, "Measuring “Schmeduling”," NBER Working Papers, National Bureau of Economic Research, Inc, number 22884, Dec.
• Stavros Katsios, 2016, "Corruption as a Governance Challenge and the Role of Civil Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 192-197, July.
• Stavros Katsios, 2016, "Making Promises Good: The Anti-Money Laundering Regime as a Multi-Purpose Tool for Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 227-232, February.
• Marioara Mirea & Cristina Stroie, 2016, "Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 554-558, February.
• Anna Wisniewska, 2016, "Bitcoin as an example of a virtual currency," Working Papers, Institute of Economic Research, number 1/2016, Feb, revised Feb 2016.
• Andrzej Pestkowski, 2016, "Fiscal burden differentiation between European Union countries as a source of opportunism, moral hazard and unproductive entrepreneurship," Working Papers, Institute of Economic Research, number 24/2016, May, revised May 2016.
• Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016, "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper, University Library of Munich, Germany, number 70437, Mar.
• Kayis-Kumar, Ann, 2016, "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper, University Library of Munich, Germany, number 72828, Mar.
• Kayis-Kumar, Ann, 2016, "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper, University Library of Munich, Germany, number 75741, Dec.
• Kaplanhan, Fatih & Korkut, Cem, 2016, "Untaxed Social-Media Problem and Potential Solutions," MPRA Paper, University Library of Munich, Germany, number 76204, Dec, revised 10 Jan 2017.
• Athiphat Muthitacharoen, 2016, "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 21, Mar.
• Petrosyan, Heghine G. (Петросян, Егине), 2016, "Possible Ways of Further Evolution of Tax Systems in the EAEU Countries
  [Пути Гармонизации Систем Налогообложения В Странах Евразийского Экономического Союза]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 6, pages 222-241, December.
• Binod Kumar & Malay Ghosh, 2016, "Improvement in Quality of Sales Tax Assessments in West Bengal: A Study," South Asian Journal of Macroeconomics and Public Finance, , volume 5, issue 2, pages 231-237, December, DOI: 10.1177/2277978716671058.
• Francesco Flaviano Russo, 2016, "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 441, May.