Research classified by Journal of Economic Literature (JEL) codes

2016

• Cyril Butcher, 2016, "Designing Tax Policy to Promote Agricultural Cooperatives and Environmental Protection in China," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 4106650, Oct.
• Anna Leszczyłowska, 2016, "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
• Igor Postu³a & Olga Augustyniak, 2016, "The choice of earning form and maximization of net salary. The employment contract, civil contracts and own business (Wybor formy zarobkowania a maksymalizacja wynagrodzenia netto. Umowa o prace, umowy cywilnoprawne i wlasna dzialalnosc gospodarcza)," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 21, pages 170-184.
• Cristina-Simona Capatina (Dumitrache), 2016, "The Principle Of Non-Retroactivity Of Civil Law - Deviations Identified In The Matter Of Tax Legislation," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 5, issue 1, pages 54-60, November.
• İlhami ÖZTÜRK, 2016, "Bütçe Kanununa Ekli Vergi Harcamaları Listesinin Mevzuatla Ücret Gelirlerine İlişkin Getirilen Muafiyet, İstisna ve İndirimler Bağlamında Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(27).
• Güneş ÇETİN GERGER & Feride BAKAR & Adnan GERÇEK, 2016, "Türkiye’de Mali Müşavirlerin Mükellef Haklarına ve Gelir İdaresine Bakışını Etkileyen Faktörlerin Belirlenmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
• Zeynep ARIKAN & Ahmet İNNECİ, 2016, "Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
• Benedikt Franke & Dirk Simons & Dennis Voeller, 2016, "Who benefits from the preferential treatment of business property under the German inheritance tax?," Journal of Business Economics, Springer, volume 86, issue 9, pages 997-1041, December, DOI: 10.1007/s11573-016-0807-7.
• Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016, "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?
  [Abolition of the Withholding Tax — Fairer and Systematically More Consistent?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 83-100, February, DOI: 10.1007/s10273-016-1932-1.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
  [European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016, "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 83-100, February, DOI: 10.1007/s10273-016-1932-1.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016, "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy, number 2016/40, Jul.
• Fabricio Zanzzi & Ana Lisbeth Cordero Linzán & Mayra Gabriela Cordero Linzán, 2016, "Tax reforms with vector autoregression analysis: Ecuador case," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 41, issue 42, pages 53-75, july-dece.
• Koji Yamada, 2016, "Financing sustainable development with enhanced domestic resource mobilization: transitional role of international cooperation," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), volume 23, issue 2, pages 61-80, December.
• Anastasia Girshina, 2016, "Implications of Fiscal Policy for Housing Tenure Decisions," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2014:.
• Źróbek Sabina & Manzhynski Siarhei & Zysk Elżbieta & Rassokha Yauheni, 2016, "Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management," Real Estate Management and Valuation, Sciendo, volume 24, issue 3, pages 93-105, September, DOI: 10.1515/remav-2016-0024.
• Rechbauer, Martina, 2016, "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 201.
• Kollruss, Thomas, 2016, "Warum es keine Ergänzungsbilanz des KGaA-Komplementärs gibt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 98, issue 5, pages 203-211.
• Weerth, Carsten, 2016, "Sieben Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 41-47.
• Weerth, Carsten, 2016, "Der Unionszollkodex – Übersicht der Neuerungen und Zeitpunkte der Geltungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 9-14.
• Weerth, Carsten, 2016, "Acht Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 80-87.
• Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016, "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 130141, Mar.
• Beznoska, Martin & Hentze, Tobias, 2016, "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 10/2016.
• Hentze, Tobias, 2016, "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 43, issue 3, pages 3-19, DOI: 10.2373/1864-810X.16-03-01.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145477.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016, "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-008.

2015

• Dina Pomeranz, 2015, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, volume 105, issue 8, pages 2539-2569, August.
• Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015, "Taxpayer Search for Information: Implications for Rational Attention," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 177-208, August.
• Benedek Nobilis & András Svraka, 2015, "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 87-105, December.
• Silvia Lucia Cristea, 2015, "Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 5, issue 1, pages 7-16, June.
• Kazuki Onji & John P. Tang, 2015, "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers, Centre for Economic History, Research School of Economics, Australian National University, number 040, May.
• Bertrand Laporte & Yannick Bouterige & Céline de Quatrebarbes, 2015, "La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015," Revue d’économie du développement, De Boeck Université, volume 23, issue 4, pages 83-128.
• Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2015, "Tax Evasion and Economic Crime. Empirical Evidence for Italy," CESifo Working Paper Series, CESifo, number 5497.
• Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015, "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series, CESifo, number 5609.
• Sabrina Enzinger, 2015, "Fiscal Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 56-57, January.
• Wolfgang Schön & Dennis Klein & Markus Kerber & Martin Ruf & Tanja Kroh & Katharina Finke & Christoph Spengel & Andreas Oestreicher, 2015, "EU-Aktionsplan zur Unternehmensbesteuerung: Ein Weg zu größerer Fairness und Effizienz in der Steuerpolitik?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 68, issue 15, pages 03-21, August.
• Jorge Armando Rodríguez, 2015, "Impuesto sobre la renta: dime cómo opera y te diré cómo redistribuye," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 13128, Feb.
• Semíramis Amaral Rabello De Mello, 2015, "A influencia das políticas públicas quanto a aplicacao do imposto predial e territorial urbano progressivo no tempo como instrumento do estatuto da cidade," Revista Semestre Económico, Universidad de Medellín, volume 13, issue 27.
• Karol J. Borowiecki & Catarina Marvao, 2015, "Dance Participation and Attendance in Denmark," ACEI Working Paper Series, Association for Cultural Economics International, number AWP-01-2015, Apr, revised Apr 2015.
• Karol J. Borowiecki & Trilce Navarrete, 2015, "Fiscal and Economic Aspects of Book Consumption in the European Union," ACEI Working Paper Series, Association for Cultural Economics International, number AWP-02-2015, Apr, revised Apr 2015.
• Castagnède, Bernard (ed.), 2015, "Contribution à l'amélioration de la performance en matière d'imposition sur le revenu en République de Guinée," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15109.
• Raynouard, Arnaud (ed.), 2015, "Les paradis fiscaux dans la concurrence fiscale internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15211.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate Governance, Incentives, and Tax Avoidance," Research Papers, Stanford University, Graduate School of Business, number 2134, Feb.
• Sims, Theodore S., 2015, "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, volume 135, issue C, pages 52-54, DOI: 10.1016/j.econlet.2015.07.006.
• Jaspersen, Johannes G. & Richter, Andreas, 2015, "The wealth effects of premium subsidies on moral hazard in insurance markets," European Economic Review, Elsevier, volume 77, issue C, pages 139-153, DOI: 10.1016/j.euroecorev.2015.03.007.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 1-17, DOI: 10.1016/j.jacceco.2015.02.003.
• Marica Javorovic, 2015, "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 3, issue 1, pages 101-111.
• Miljenko Javorovic, 2015, "Porez Na Dohodak U Republici Hrvatskoj," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 3, issue 1, pages 83-100.
• Marica Javorovic, 2015, "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series, Effectus - University College for Law and Finance, number 0003, Jan.
• Miljenko Javorović, 2015, "Porez Na Dohodak U Republici Hrvatskoj," Effectus - Working Paper Series, Effectus - University College for Law and Finance, number 0010, Aug.
• Havva Safak & Hatice Yurtsever, 2015, "Servet Vergilerinden Veraset ve Intikal Vergisi Üzerine Degerlendirmeler," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 15, issue 1, pages 27-37.
• Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015, "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88191, Aug.
• Lourdes Serna Blanco & Mercedes Vallejo Escudero & Ignacio Zubiri, 2015, "El fraude fiscal en la CAPV. Cuantificación, efectos y medidas para reducirlo," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 282-311.
• Bertrand Laporte & Celine de Quatrebarbes & Yannick Bouterige, 2015, "La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015," Post-Print, HAL, number hal-01993172, Dec.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/31, Nov.
• Borowiecki, Karol J. & Navarrete, Trilce, 2015, "Fiscal and Economic Aspects of Book Consumption in the European Union," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 7/2015, Apr.
• Aurora Ribes Ribes, 2015, "Un Nuevo Exit Tax En El Ordenamiento Español: El Artículo 95 Bis Lirpf," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 119-138, March.
• Estela Rivas Nieto, 2015, "Un Nuevo Vehículo De Optimización Fiscal: Las Socimis," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 139-161, March.
• José Alberto Sanz Díaz-Palacios, 2015, "Las Autoliquidaciones Y Declaraciones Extemporáneas Sin Requerimiento Previo, Y Los Recargos De Los Artículos 27 Y 28 De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 163-177, March.
• Marina Serrat Romaní, 2015, "La Posición Del «Agente Retenedor» En Los Modelos De Intercambio De Información: ¿Sustituto O Colaborador?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 179-201, March.
• Domingo Carbajo Vasco, 2015, "El Plan De Acción De La Iniciativa Beps. Una Perspectiva Empresarial," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 49-67, March.
• Carlos María López Espadafor, 2015, "Los Discutibles Componentes Impositivos Dentro De La Base Del Iva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 69-91, March.
• Alejandro Blázquez Lidoy, 2015, "El Usufructo De Acciones Y Participaciones En El Sistema Tributario: Problemas De Valoración Y Calificación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 7-47, March.
• Luis Miguel Muleiro Parada, 2015, "Los Beneficios Fiscales Para Emprendedores Y La Reforma Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 154, issue 1, pages 93-117, March.
• Rocío Lasarte López & Sergio Manuel Jiménez Cardoso, 2015, "La Reserva De Nivelación En El Nuevo Impuesto Sobre Sociedades. Cuestiones Prácticas Tributarias Y Contables," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 111-131, June.
• Plácido Martos Belmonte, 2015, "Fatca, Un Hito En La Lucha Contra La Evasión Fiscal A Nivel Internacional Y La Base Del Nuevo Modelo De Intercambio Automático De Información Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 133-155, June.
• Mar Barreno & Jorge Ferreras, & Jaime Mas & Antoinette Musilek & Alfredo Ranz, 2015, "El Proyecto Beps De La Ocde/G20: Resultados De 2014," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 7-43, June.
• Olga Carreras Manero, 2015, "A Vueltas Con La Obligación De Información De Bienes Y Derechos Situados En El Extranjero," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 45-63, June.
• Teodoro Cordón Ezquerro, 2015, "Obligaciones De Documentación Y Régimen Sancionador En Las Operaciones Vinculadas. De La Ley 36/2006 A La Ley 27/2014 Del Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 65-85, June.
• Jesús Gascón Catalán, 2015, "Estrategías Fiscales Y Marcos De Control Interno Y De Gestión De Riesgos Fiscales En Las Sociedades Cotizadas. Impacto De La Ley 31/2014," Crónica Tributaria, Instituto de Estudios Fiscales, volume 155, issue 2, pages 87-110, June.
• Mª Gabriela Lagos Rodríguez & Sonia Alcaraz Ruiz, 2015, "El Tratamiento Fiscal De Las Operaciones Vinculadas En El Nuevo Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 109-134, September.
• Isidoro Martín Dégano, 2015, "El Comodato: ¿Una Nueva Forma De Mecenazgo?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 135-152, September.
• Luis Miguel Muleiro Parada, 2015, "La Tributación De Los Rendimientos De Actividades Agrarias En El Irpf," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 153-173, September.
• Begoña Pérez Bernabeu, 2015, "LA I+D+i COLABORATIVA A LA LUZ DE LA NORMATIVA SOBRE AYUDAS DE ESTADO (Especial referencia a las Spin-off universitarias)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 175-193, September.
• José Andrés Dorta Velázquez, 2015, "La Bonificación Por La Producción De Bienes Corporales Del Régimen Económico Y Fiscal De Canarias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 49-74, September.
• Juan Calvo Vérgez, 2015, "Claves Del Conflicto Comisión Europea-Tgue Con Motivo De La Fiscalidad Del Fondo De Comercio Financiero En El Impuesto Sobre Sociedades Español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 7-48, September.
• María José Fernández Pavés, 2015, "Análisis Comparativo Y Valoración Crítica De Las Alternativas En La Financiación De Servicios Públicos Locales: Tasas Versus Precios Públicos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 156, issue 3, pages 75-108, September.
• José A. Sánchez Galiana, 2015, "Régimen Jurídico De Las Tasas En La Ley De Extranjería, Inmigración E Integración Social. Cuestiones Problemáticas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 123-163, December.
• Diana Soto López, 2015, "La Clausula Antiabuso Del Régimen Fiscal Especial De Reestructuraciones," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 181-206, December.
• Carlos Suárez Mosquera, 2015, "Los Metodos De Valoración De Operaciones Vinculadas Y Empresas Multinacionales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 207-230, December.
• María Amparo Grau Ruiz, 2015, "El Cumplimiento Voluntario De Las Obligaciones Tributarias (De Manera Cooperativa Y Con Impacto Social)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 25-46, December.
• Manuel Lucas Durán, 2015, "El Impuesto Sobre Gases Fluorados De Efecto Invernadero," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 47-95, December.
• Jaime Aneiros Pereira, 2015, "El Tratamiento Tributario De Los Gastos Financieros En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 7-23, December.
• Juan Alfonso del Moral Valencia, 2015, "Exención Por Rendimientos Obtenidos Por Trabajos En El Extranjero: Evolución, Requisitos Y Problemática Práctica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 97-122, December.
• Mónica Siota Álvarez, 2015, "La Lista Española De Paraísos Fiscales Y Sus Nuevos Criterios De Actualización," Crónica Tributaria, Instituto de Estudios Fiscales, volume 157, issue 4, pages 163-180, December.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015, "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, volume 214, issue 3, pages 55-89, September.
• Wray Bradley, 2015, "Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 65-73.
• Damy Colon & Dirk Swagerman, 2015, "Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-101.
• Gary Clyde Hufbauer & Euijin Jung & Tyler Moran & Martian Vieiro, 2015, "The OECD's "Action Plan" to Raise Taxes on Multinational Corporations," Working Paper Series, Peterson Institute for International Economics, number WP15-14, Sep.
• Artur Åšwistak & Sebastian Wawrzak & Agnieszka AliÅ„ska, 2015, "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 2, pages 115-137.
• Mihaela TOFAN & Ana Maria BERCU, 2015, "Taxation Of Per Diem. Romanian Current Liabilities For Employers And Employees," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 7, issue 3, pages 794-801, September.
• Lisa Evers & Helen Miller & Christoph Spengel, 2015, "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 502-530, June, DOI: 10.1007/s10797-014-9328-x.
• Andrew Bauer & Alan Macnaughton & Anindya Sen, 2015, "Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 6, pages 909-931, December, DOI: 10.1007/s10797-014-9342-z.
• Mirela Niculae & Beatrice-Tanta Strat & Mihaela Simionescu, 2015, "General Remarks on Collecting Stamp Duties," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 151-157, March.
• Iwona Zarêba, 2015, "Controversies in Connection with the Definition of a Building Structure in the Polish Property Tax," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 91, pages 29-34, March, DOI: 10.14659/worej.2015.91.04.
• Markus Diller & Johannes Lorenz, 2015, "Tax Aggressiveness of Taxpayers with Heterogeneous Income and Uncertainty about Taxable Income," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 4, pages 506-530, December, DOI: 10.1628/001522108X14468039983521.
• Marcelo Nunes & Ivan Ribeiro & Pedro Roquim & Julio Trecenti, 2015, "The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 171, issue 1, pages 122-140, March, DOI: 10.1628/093245613X14188909230253.
• Renate Buijze & Christoph Engel & Sigrid Hemels, 2015, "Insuring Your Donation – An Experiment," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2015_16, Oct, revised Jul 2016.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 4, pages 1047-1072, December, DOI: 10.17310/ntj.2015.4.07.
• Kazuki Onji & John P. Tang, 2015, "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-12, May.
• Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015, "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, Palgrave Macmillan, chapter 0, in: Magnus Henrekson & Mikael Stenkula, "Swedish Taxation", DOI: 10.1057/9781137478153_5.
• Gunnar Rietz & Magnus Henrekson, 2015, "Swedish Wealth Taxation (1911–2007)," Palgrave Macmillan Books, Palgrave Macmillan, chapter 0, in: Magnus Henrekson & Mikael Stenkula, "Swedish Taxation", DOI: 10.1057/9781137478153_6.
• Anna Leszczylowska, 2015, "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 1, pages 14-27, April.
• Ana Dinis & Cidália Lopes & Alexandre Silva, 2015, "Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal," OBEGEF Working Papers, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption, number 036, Feb.
• Maria Poço & Cidália Lopes & Alexandre Silva, 2015, "Perception of tax evasion and tax fraud in Portugal: a sociological study," OBEGEF Working Papers, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption, number 039, Feb.
• Kayis-Kumar, Ann, 2015, "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper, University Library of Munich, Germany, number 72031, Feb.
• Petr Janský & Jiří Šatava, 2015, "Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns
  [Daň z nemovitých věcí v Praze: Kvantifikace současné situace a možných změn po," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 4, pages 43-62, DOI: 10.18267/j.aop.480.
• Anna Leszczyłowska, 2015, "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 19-31, DOI: 10.18267/j.efaj.147.
• Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015, "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2015-1, Oct.
• Valeria De Bonis & Alessandro Gandolfo, 2015, "Tax Policy Response to Market Changes: The Case of the Gaming Services Sector. - L’adeguamento della politica fiscale ai cambiamenti di mercato: il caso del settore del gioco pubblico," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 68, issue 2, pages 173-186.
• Stefan Thüs, 2015, "„Wie hat sich die Steuerberatervergütungsverordnung (StBVV) auf die Honorarpolitik der Steuerberater in Einzelkanzleien ausgewirkt? Ergebnis einer Umfrage an Steuerberatern in Einzelkanzleien“," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 50-60.
• Stefan Schröder, 2015, "Theoretische Fundierung der Gestaltung flexibler Kostenrechnungssystematiken im mittelständischen Industriebetrieb," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 72-87.
• Sonja Cindori, 2015, "Value Added Tax and its place in the fiscal system of the Republic of Croatia during the financial crisis," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003086, May.
• Cirstea Elena Alice, 2015, "The fiscal implications of mobile applications: The case study of UBER in Romania," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003906, May.
• Ümit Süleyman ÜSTÜN (Assoc. Prof. Dr.) & Faruk B?L?R, 2015, "The Legality Principle Of Taxes In The Constitution Of Republic Of Turkey," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2504035, Jun.
• Emre Atsan & Mete D?BO, 2015, "Economic Crime And Punishment In Turkish Tax System: A Comparative Analysis," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604410, Jul.
• Paweł Felis, 2015, "Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 133-158.
• Grzegorz Sobiecki, 2015, "Regulating Cryptocurrencies in Poland and in the World as Exemplified by Bitcoin – the Legal Status and Economic (Regulowanie kryptowalut w Polsce i na swiecie na przykladzie Bitcoina – status prawny i interpretacja ekonomiczna )," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 13, issue 54, pages 144-163.
• Rafal Bernat, 2015, "Tax effects of converting the partnership into other partnership (Skutki podatkowe przeksztalcenia spolki osobowej w inna spolke osobowa)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 18, pages 26-36.
• Iwona Koza, 2015, "The powers of rural districts in Poland (Kompetencje powiatow ziemskich w Polsce)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 18, pages 37-50.
• John E. Dexter Jr, 2015, "Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 1 (March), pages 45-58.
• Stephanie A. Sikes & Robert E. Verrecchia, 2015, "Dividend tax capitalization and liquidity," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1334-1372, December, DOI: 10.1007/s11142-015-9323-1.
• Ulrich Schreiber, 2015, "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, volume 67, issue 1, pages 102-127, February, DOI: 10.1007/BF03372917.
• Margherita Ebraico & Savino Rua, 2015, "An Assessment of the Performance of the Italian Tax Debt Collection System," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 53, Jan.
• Heiner Schmittdiel, 2015, "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-128/VII, Nov.
• Agustín Romero Civera & Sergio Marí Vidal, 2015, "Algunos aspectos críticos en la aplicación del impuesto de sociedades a las cooperativas según el régimen fiscal de cooperativas. La necesidad de su reforma
  [Some critical aspects in the application of the corporate tax to cooperatives according t," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 07-30.
• Iwin-Garzyńska Jolanta, 2015, "Corporate Tax in European Union and the Theory of Corporate Finance," Folia Oeconomica Stetinensia, Sciendo, volume 15, issue 2, pages 66-80, December, DOI: 10.1515/foli-2015-0036.
• Rünger, Silke, 2015, "The effect of cross-border group taxation on ownership chains," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 194.
• Weerth, Carsten, 2015, "Das Arbeitsprogramm UZK - Vorstellung der IT-Zollentwicklung nach Artikel 280 UZK," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7, pages 235-238.
• Weerth, Carsten, 2015, "Umschlüsselungshilfe vom Zollkodex (ZK) zum Unionszollkodex (UZK) - Teil 1," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 33-34.
• Weerth, Carsten, 2015, "Umschlüsselungshilfe vom Zollkodex (ZK) zum Unionszollkodex (UZK) - Teil 2," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 41-44.
• Weerth, Carsten, 2015, "Die Kraftfahrzeugsteuer – ein systematischer Überblick und einige Praxishinweise und Praxisprobleme," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, 4, pages 5-7,9-13.
• Weerth, Carsten, 2015, "AEO-Programme weltweit – Stand 2015," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2015, pages 50-52.
• Weerth, Carsten, 2015, "AEO Programmes Worldwide: From MRAs to a General AEO Agreement?!," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 10, issue 6, pages 227-230.
• Hechtner, Frank, 2015, "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/34.
• Hirdina, Ralph, 2015, "Rechtliche Überlegungen zur Position der Sparer und institutionellen Anleger mit Blick auf die Niedrigzins- bzw. Negativzinspolitik der Europäischen Zentralbank," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 49.
• Bräutigam, Rainer & Spengel, Christoph, 2015, "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-070.

2014

• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, New Economic School (NES), number w0201, Sep.
• Niels Johannesen & Gabriel Zucman, 2014, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 65-91, February, DOI: 10.1257/pol.6.1.65.
• Omura, Makiko, 2014, "The Effects of Tax Policy on Alcoholic Beverage Trends and Alcohol Demand in Japan," 88th Annual Conference, April 9-11, 2014, AgroParisTech, Paris, France, Agricultural Economics Society, number 170487, Apr, DOI: 10.22004/ag.econ.170487.
• Dániel Deák, 2014, "Legislating unorthodox taxes: The Hungarian experience," Society and Economy, Akadémiai Kiadó, Hungary, volume 36, issue 3, pages 339-368, September.
• Adam Budzikowski, 2014, "Ochrona prawna podatnika podlegaj¹cego kontroli podatkowej w œwietle przepisów prawa francuskiego/The legal protection of a taxpayer during tax control according to French law," Journal of Finance and Financial Law, University of Lodz, Faculty of Economics and Sociology, Faculty of Law and Administration, volume 1, issue 1, pages 46-60, February.
• Mohamed el Gdaihi, 2014, "La location-gérance, mode d’exploitation du fonds de commerce ou instrument d’optimisation fiscale ?," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 4, issue 1, pages 70-78, June.
• Marcin Burzec, 2014, "Tributes imposed on tourists as a new-old source of local governments income," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 4, issue 2, pages 157-165, December.
• Enzo Mignarri, 2014, "The new fiscal treatment of credit losses in Italy," BANCARIA, Bancaria Editrice, volume 2, pages 74-80, February.
• Chris Sanchirico, 2014, "As American as Apple Inc.: International tax and ownership nationality," Working Papers, Oxford University Centre for Business Taxation, number 1422.
• David Agrawal, 2014, "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series, CESifo, number 4943.
• Thomas Lenk, 2014, "Anmerkungen zur Klage des Freistaates Bayern und des Landes Hessen gegen den Bund-Länder-Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 09-14, January.
• Wolfgang Renzsch, 2014, "»… hierbei sind die Finanzkraft und der Finanzbedarf der Gemeinden (Gemeindeverbände) zu berücksichtigen.«: Zu einigen Problemen bundesgesetzlich konstituierter Lasten der Gemeinden im Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 37-42, January.
• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, Center for Economic and Financial Research (CEFIR), number w0201, Sep.
• Miroslawa Laszuk, 2014, "Changes in the regulations of commodity turnover with third countries following establishment of the customs union of Belarus, Kazakhstan and Russia," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 13, issue 1, pages 147-162, March, DOI: 10.12775/EiP.2014.012.
• Magdalena Owczarczuk, 2014, "Transnational corporations in search of attractive institutional conditions in contemporary global economy," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 13, issue 4, pages 533-544, December, DOI: 10.12775/EiP.2014.038.
• Sofía ARANA LANDÍN, 2014, "Can the Uncertainty Caused by the Questioning of Tax Measures in Relation to Cooperatives by the ECJ Be Solved?," CIRIEC Working Papers, CIRIEC - Université de Liège, number 1409, Sep.
• Notburga Ott & Heinrich Schürmann & Martin Werding, 2014, "Schnittstellenprobleme in Familienpolitik und Familienrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 83, issue 1, pages 13-28, DOI: 10.3790/vjh.83.1.13.
• Alemanno , Alberto & Sassi , Franco, 2014, "Taxation and Economic Incentives on Health-Related Commodities: Alcohol, Tobacco and Food," HEC Research Papers Series, HEC Paris, number 1038, Feb.
• Mora-Sanguinetti, Juan S. & Rubio, Margarita, 2014, "Recent reforms in Spanish housing markets: An evaluation using a DSGE model," Economic Modelling, Elsevier, volume 44, issue S1, pages 42-49, DOI: 10.1016/j.econmod.2014.04.028.
• Hu, Yu Jeffrey & Tang, Zhulei, 2014, "The impact of sales tax on internet and catalog sales: Evidence from a natural experiment," International Journal of Industrial Organization, Elsevier, volume 32, issue C, pages 84-90, DOI: 10.1016/j.ijindorg.2013.11.003.
• Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014, "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 132-148, DOI: 10.1016/j.jacceco.2014.02.002.
• Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014, "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, volume 40, issue C, pages 227-241, DOI: 10.1016/j.jbankfin.2013.11.035.
• Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio, 2014, "Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003," Journal of the Japanese and International Economies, Elsevier, volume 31, issue C, pages 72-97, DOI: 10.1016/j.jjie.2013.10.005.
• Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014, "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, volume 26, issue 2, pages 242-256, DOI: 10.1016/j.racreg.2014.09.002.
• Agrawal, David R., 2014, "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, volume 49, issue C, pages 147-163, DOI: 10.1016/j.regsciurbeco.2014.09.006.
• Lisi, Gaetano, 2014, "The interaction between trust and power: Effects on tax compliance and macroeconomic implications," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 53, issue C, pages 24-33, DOI: 10.1016/j.socec.2014.07.004.
• Johannesen, Niels & Zucman, Gabriel, 2014, "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 56125, Feb.
• Tao Zeng, 2014, "Derivative financial instruments, tax aggressiveness and firm market value," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 6, issue 4, pages 376-390, October, DOI: 10.1108/JFEP-02-2014-0013.
• Giuseppe Dallera, 2014, "Continuity and Innovations in Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 39-58.
• Andrew C. Chang, 2014, "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2014-101, Nov.
• Du Rietz, Gunnar & Henrekson, Magnus, 2014, "Swedish Wealth Taxation (1911–2007)," Working Paper Series, Research Institute of Industrial Economics, number 1000, Jan, revised 10 Sep 2015.
• Henrekson, Magnus & Waldenström, Daniel, 2014, "Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance," Working Paper Series, Research Institute of Industrial Economics, number 1032, Jul, revised 28 May 2015.
• Henrekson, Magnus & Waldenström, Daniel, 2014, "Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:9, Jul.
• Dahlberg, Mattias & Önder, Ali Sina, 2014, "Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:11, Sep.
• Gemma Patón García, 2014, "La Viabilidad Del Impuesto Sobre Transacciones Financieras: Propuestas A Nivel Global Y Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 131-164, March.
• Leonor Mª Pérez de Vega, 2014, "Alcance De La Ley 7/2012, De Lucha Contra El Fraude, En La Práctica Del Embargo Por Deudas Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 165-196, March.
• José Andrés Rozas Valdés, 2014, "Evolución Y Reforma Del Sistema Financiero De Energía Eléctrica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 197-233, March.
• Juan Calvo Vérgez, 2014, "El Nuevo Régimen Especial Del Criterio De Caja En El Iva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 49-81, March.
• José Antonio Martínez Álvarez & Dolores García Martos & Sofía Manjón Vilela, 2014, "La Política Fiscal Y Presupuestaria Española: Un Camino A La Recuperación Económica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 7-47, March.
• Anna Rita Ciarcia, 2014, "La Relación Entre La Cosa Juzgada Penal Y La Cosa Juzgada Tributaria: Desde La Prejudicialidad Tributaria A La Doble Vía," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 83-98, March.
• Jesús Gascón Catalán, 2014, "Análisis De Los Datos Estadísticos Del Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 150, issue 1, pages 99-130, March.
• Javier Martín Román & Álvaro del Blanco García, 2014, "La Problemática De Las Sucesiones Transfronterizas En Europa," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 115-145, June.
• José Antonio Sánchez Galiana, 2014, "La «Tasa» Que Grava Las Máquinas Recreativas. Configuración Jurídica Y Problemas De Inconstitucionalidad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 147-190, June.
• Antonio Domínguez Puntas, 2014, "El Delito Fiscal Como Causa De Enriquecimiento Injusto: Tres Casos Reales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 35-66, June.
• Antonio Fernández de Buján y Arranz, 2014, "A Propósito De La Fiscalidad De Las Entidades Sin Fines Lucrativos En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 67-85, June.
• José Antonio Martínez Álvarez & Ana Belén Miquel Burgos & Sara Callejo Arranz & Sofía Manjón Vilela, 2014, "El Papel De La Familia Como Motor Del Desarrollo Económico Y Social De España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 7-33, June.