Research classified by Journal of Economic Literature (JEL) codes

2014

• Ismael Jiménez Compaired, 2014, "La Modificación Del Canon De Constitucionalidad En Los Procedimientos De Declaración De Inconstitucionalidad De Normas Financieras Y Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 151, issue 2, pages 87-113, June.
• Carlos María López Espadafor & Carmen Cámara Barroso Author-Email, 2014, "ACTIVIDADES DE I+D+i, SPIN-OFF E IMPUESTO SOBRE SOCIEDADES," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 117-137, September.
• Albert Navarro García, 2014, "Reflexiones Jurídicas Sobre La Tasa De Un Euro Por Receta De Cataluña Y Madrid," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 139-158, September.
• Mª del Carmen Pastor del Pino, 2014, "La Técnica Desgravatoria En La Configuración De Beneficios Tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 159-183, September.
• Raquel Álamo Cerrillo & María Gabriela Lagos Rodríguez, 2014, "Cultura Y Fiscalidad: Impacto Del Iva En La Edición De Libros Electrónicos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 35-55, September.
• Ana Isabel Batanero Hernán, 2014, "Revisión Del Sistema De Tributación Por Módulos Agrarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 57-72, September.
• José Antonio Martínez Álvarez & Dolores García Martos & Sara Callejo Arranz, 2014, "El Impuesto Sobre Sociedades: Una Herramienta De Política Económica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 7-33, September.
• Domingo Carbajo Vasco, 2014, "Algunas Notas Al Hilo Del Artículo 22 De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 73-87, September.
• Teodoro Cordón Ezquerro, 2014, "Ámbito Subjetivo De Las Operaciones Vinculadas En La Nueva Ley Del Impuesto Sobre Sociedades: Perimetro De Vinculación," Crónica Tributaria, Instituto de Estudios Fiscales, volume 152, issue 3, pages 1, September.
• Juan Ignacio Gorospe Oviedo, 2014, "Las Garantías Del Contribuyente En Los Tratados Internacionales Europeos (Carta De Derechos Fundamentales Y Convenio Europeo De Derechos Humanos)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 133-175, December.
• Ana María Juan Lozano, 2014, "La Regulación Del Plazo De Inspección Prevista En El Anteproyecto De Modificación De La Ley General Tributaria. Sobre La Búsqueda De La Reducción De Litigiosidad, Seguridad Jurídica Y Eficacia Sin Men," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 177-220, December.
• Silvia López Ribas, 2014, "Incentivos Fiscales Sin Fronteras Para Fundaciones Y Donantes Europeos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 221-259, December.
• Irene Rovira Ferrer, 2014, "Análisis Del Hecho Imponible Del Impuesto Sobre Sucesiones Y Donaciones: Problemas Derivados De Su Actual Y Próxima Configuración," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 261-289, December.
• Francisco Adame Martínez, 2014, "Los Procedimientos De Verificación De Datos Y Comprobación Limitada: Cuestiones Problemáticas Y Propuestas De Reforma," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 37-92, December.
• José Antonio Martinez Alvarez & Ana Belén Miquel Burgos & Sofía Manjón Vilela, 2014, "Simplicidad, Neutralidad Y Equidad En Los Impuestos Personales Sobre La Renta. El Camino Hacia La Optimización Impositiva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 7-36, December.
• Juan Calvo Vérgez, 2014, "Alcance De La Obligación De Facilitar Información Con Trascendencia Tributaria: La Particular Situación De Las Entidades Financieras," Crónica Tributaria, Instituto de Estudios Fiscales, volume 153, issue 4, pages 93-131, December.
• Laszlo Goerke, 2014, "Tax Evasion by Individuals," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201409, Aug.
• Valeriya Avdeev, 2014, "Tax Implications Of A Merger: A Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 5, issue 1, pages 51-59.
• Rigoberto Reyes Altamirano, 2014, "Legal And Financial Impact Of The Corporate Tax Rate To Single In The Agreements To Avoid Double Characteristics With Mexico, Impacto Legal Y Financiero Del Impuesto Empresarial A Tasa Unica En Los Convenios Para Evitar La Doble Tributacion Con Mexic," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 7, issue 3, pages 91-112.
• Hrvoje Arbutina & Natasa Zunic Kovacevic, 2014, "The history of double tax conventions in Croatia," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 2, pages 221-245.
• Stjepan Gadzo & Irena Klemencic, 2014, "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 3, pages 277-302.
• Mihaela TOFAN, 2014, "Legal Status Of Firms – Main Contributors To Romanian Public Budget," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 6, issue 4, pages 144-157, December.
• Yohei Kobayashi, 2014, "Effect of R&D tax credits for SMEs in Japan: a microeconometric analysis focused on liquidity constraints," Small Business Economics, Springer, volume 42, issue 2, pages 311-327, February, DOI: 10.1007/s11187-013-9477-9.
• Georgeta Ilie, 2014, "The Increasing Importance of Transfer Pricing and the Tax Strategies of the Transnational Corporations," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 4, pages 9-13, December.
• Jowita Pustu³, 2014, "Tax depreciation of used or improved buildings and structuresr," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 88, pages 21-26, June, DOI: 10.14659/worej.2014.88.03.
• Piotr Musia³ & Roger Œliwicki, 2014, "Legal and Fiscal Effects of the Temporary Building Object Definition," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 89, pages 61-64, September, DOI: 10.14659/worej.2014.89.10.
• Naoki Oka, 2014, "Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 415-456, October.
• Nina Chilova, 2014, "The Tax Procedural Legislation an Instrument of Effective Tax Policy and Control," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 94-99, June.
• Albena Vutsova & Emil Mitov, 2014, "Possible Measures to Improve Science Funding," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 82-95, July.
• Renata Peric & Emina Jerkovic, 2014, "Principle Of Fairness In Regard To Personal Income Tax," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 10, pages 821-828.
• Marin Marilena & Popescu Alina, 2014, "Precautionary Measures to be Taken Following a Tax Audit or a Fraud Control Over a Taxpayer's Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 141-145, May.
• Pawel Felis, 2014, "The impact of local governments on their own revenue source efficiency. Review of communes in Poland," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 3, pages 191-201, October.
• Amedeo Argentiero & Matilde Guarino, 2014, "I metodi di misurazione dell’Economia Non Osservata," Rivista di Politica Economica, SIPI Spa, issue 1, pages 429-462, January-M.
• Katja Rietzler & Dieter Teichmann & Achim Truger, 2014, "Abbau der kalten Progression: nüchterne Analyse geboten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 864-871, December, DOI: 10.1007/s10273-014-1761-z.
• Jens Lemmer, 2014, "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 872-878, December, DOI: 10.1007/s10273-014-1762-y.
• Damian Fichte, 2014, "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 1, pages 62-68, January, DOI: 10.1007/s10273-014-1626-5.
• Anna Terschüren, 2014, "Alternativen zur gegenwärtigen Finanzierung des öffentlich-rechtlichen Rundfunks," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 3, pages 221-227, March, DOI: 10.1007/s10273-014-1659-9.
• Tae Ho Eom & William Duncombe & Phuong Nguyen-Hoang & John Yinger, 2014, "The Unintended Consequences of Property Tax Relief: New York’s STAR Program," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 446-480, October.
• James Alm & Jay A. Soled, 2014, "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers, Tulane University, Department of Economics, number 1407, Jul.
• Marchese, Carla, 2014, "Tax Amnesties," IEL Working Papers, Institute of Public Policy and Public Choice - POLIS, number 17, Mar.
• Víctor Antonio Luque & Miguel Angel Luque, 2014, "A vueltas con la SICAV. Reflexiones críticas desde el punto de vista económico-tributario
  [Back to sicav. Critical reflection from an economic-tributary point of view]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 27, issue 2, pages 01-17, DOI: 10.5209/rev_PADE.2014.v27.n2.48671.
• Mercedes Navarro Egea, 2014, "Las entidades del tercer sector como prestadores de servicios asistenciales en el IVA: exensiones y tipos reducidos
  [Third sector entities as providers of welfare services under VAT: exemptions and reduced rates]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 106-131.
• Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014, "How do employment tax credits work? An analysis of the German inheritance tax," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 177.
• Weerth, Carsten, 2014, "Fünf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 42-44.
• Weerth, Carsten, 2014, "Sechs Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 75-80.
• Weerth, Carsten, 2014, "New Countries Applying the Harmonized System Nomenclature: Update 2014," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 9, issue 9, pages 440-442.
• Hirdina, Ralph, 2014, "Vermögensumverteilung in der Eurozone durch die EZB ohne rechtliche Legitimation?," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 44.
• Klotz, Michael, 2014, "IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 06-14-025.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014, "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-015.
• Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014, "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-033.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betrie," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-044.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-045.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-046.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014, "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-047.
• Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014, "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-073.
• Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014, "How do employment tax credits work? An analysis of the German inheritance tax," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-090.
• Evers, Lisa & Spengel, Christoph, 2014, "Effective tax rates under IP tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-111.
• Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014, "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-112.

2013

• Wojciech Kopczuk, 2013, "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 472-477, May, DOI: 10.1257/aer.103.3.472.
• Kathleen McGarry, 2013, "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, volume 103, issue 3, pages 478-483, May, DOI: 10.1257/aer.103.3.478.
• Hoeven, Guido van der, 2013, "Farm Transition: Tough Tasks at Hand and Why Transfer Tax Isn't so Tough," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-6, DOI: 10.22004/ag.econ.148561.
• Durst, Ron L., 2013, "The Effects of the Federal Estate Tax on Farm Households," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-4, DOI: 10.22004/ag.econ.148564.
• McEowen, Roger A., 2013, "An Overview of Changes in the American Taxpayer Relief Act of 2012 Impacting Agriculture," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-4, DOI: 10.22004/ag.econ.148565.
• Armbruster, Walter J., 2013, "Agricultural Implications of the American Taxpayer Relief Act of 2012," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-2, DOI: 10.22004/ag.econ.148568.
• Thomas J. Brennan, 2013, "Law and Finance: The Case of Constructive Sales," Annual Review of Financial Economics, Annual Reviews, volume 5, issue 1, pages 259-276, November.
• Antonio Patuelli, 2013, "Savings, a key factor for growth," BANCARIA, Bancaria Editrice, volume 12, pages 50-52, December.
• Enzo Mignarri, 2013, "The special stamp tax on declared financial assets," BANCARIA, Bancaria Editrice, volume 3, pages 63-69, March.
• Enzo Mignarri, 2013, "Bank accounts and financial assets taxation, the new Italian rules," BANCARIA, Bancaria Editrice, volume 4, pages 48-54, April.
• Enzo Mignarri, 2013, "Financial transactions tax, the Italian version," BANCARIA, Bancaria Editrice, volume 9, pages 36-42, September.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013, "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 3, pages 104-122.
• Dawson Peter, 2013, "Royalty Rate Determination," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 8, issue 1, pages 133-161, October, DOI: 10.1515/jbvela-2013-0003.
• Tabbach Avraham D., 2013, "Crime, Punishment and Tax," Review of Law & Economics, De Gruyter, volume 9, issue 1, pages 97-124, July, DOI: 10.1515/rle-2012-0005.
• Bas Jacobs, 2013, "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series, CESifo, number 4151.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2013, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003," CESifo Working Paper Series, CESifo, number 4451.
• Thomas Gresik, 2013, "Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation," CESifo Working Paper Series, CESifo, number 4560.
• Dieter Dziadkowski, 2013, "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 05, pages 20-28, March.
• Miroslawa Laszuk, 2013, "Cooperation of the customs administration with government administration authorities, local government and economic self-government," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 12, issue 1, pages 127-138, March, DOI: 10.12775/EiP.2013.011.
• Agnieszka Konopelko, 2013, "Suwalki Special Economic Zone as an example of co-operation of local government and business for regional development," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 12, issue 1, pages 139-150, March, DOI: 10.12775/EiP.2013.012.
• Kazuki Onji, 2013, "Who participates in corporate income tax consolidation? Evidence from Japan," AJRC Working Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 1303.
• Gaetano Lisi, 2013, "Matching models and housing markets: the role of the zero-profit condition," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 1301, Jan.
• Russo, Francesco Flaviano, 2013, "Tax morale and tax evasion reports," Economics Letters, Elsevier, volume 121, issue 1, pages 110-114, DOI: 10.1016/j.econlet.2013.07.004.
• Murphy, Kevin J., 2013, "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, Elsevier, chapter 0, in: G.M. Constantinides & M. Harris & R. M. Stulz, "Handbook of the Economics of Finance", DOI: 10.1016/B978-0-44-453594-8.00004-5.
• Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O., 2013, "The separation of ownership and control and corporate tax avoidance," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 228-250, DOI: 10.1016/j.jacceco.2013.08.005.
• Cumming, Douglas & Zambelli, Simona, 2013, "Private equity performance under extreme regulation," Journal of Banking & Finance, Elsevier, volume 37, issue 5, pages 1508-1523, DOI: 10.1016/j.jbankfin.2012.04.002.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013, "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, volume 35, issue C, pages 1-16, DOI: 10.1016/j.joep.2012.12.004.
• Alexander Kozyrin, 2013, "Customs regulation in the EurAsEC customs union and financial law development in the Russian federation," HSE Working papers, National Research University Higher School of Economics, number WP BRP 22/LAW/2013.
• Antonio Domínguez Puntas, 2013, "Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 119-152, March.
• Francisco Alfredo García Prats, 2013, "La Residencia Fiscal Y El Derecho Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 153-177, March.
• José Antonio Martínez Álvarez & Ana Belén Miquel Burgos, 2013, "Instrumentos Clave En La Lucha Contra El Fraude: La Importancia De La Educación Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 179-192, March.
• Saturnina Moreno González, 2013, "Nuevas Tendencias En Materia De Intercambio Internacional De Información Tributaria: Hacia Un Mayor Y Más Efectivo Intercambio Automático De Información," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 193-221, March.
• Ulrich Niehus & Helmuth Wilke & Alexander Müller, 2013, "El Régimen Alemán De Limitación De La Deducibilidad De Gastos Financieros (Zinsschranke)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 221-245, March.
• Daniel Casas Agudo, 2013, "Fiscalidad Y Energías Renovables. Especial Problemática De La Energía Eólica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 45-83, March.
• Juan Calvo Vérgez, 2013, "Luces Y Sombras En Torno A La Nueva Declaración Tributaria Especial: ¿Un Supuesto De Regularización Próximo A La Amnistía Fiscal?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 7-44, March.
• Félix Domínguez Barrero, 2013, "Neutralidad E Incentivos De Las Inversiones Financieras En El Irpf Desde La Ley 35/2006," Crónica Tributaria, Instituto de Estudios Fiscales, volume 146, issue 1, pages 85-117, March.
• Virginia Rey Paredes & Ricardo Palomo Zurdo & Milagros Gutiérrez Fernández, 2013, "Análisis Cualitativo Sobre La Inversión En Planes De Pensiones En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 203-214, June.
• Carlos María López Espadafor, 2013, "Revisión De Las Relaciones Entre El Derecho Tributario Y El Derecho Internacional General," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 127-152, June.
• Begoña Pérez Bernabeu, 2013, "La Prohibición De Disponer Sobre Los Bienes Inmuebles De Una Sociedad Prevista En El Nuevo Apartado 6 Del Artículo 170 De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 153-178, June.
• María Asunción Rancaño Martín, 2013, "Incidencia En El Ámbito Tributario Local Del Proceso De Liberalización De La Actividad Económica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 179-202, June.
• Pablo de Diego Ángeles, 2013, "¿Puede Ser La Vivienda Una Manifestación De Riqueza Gravable Para Todos? Una Propuesta Para Un Impuesto De Bienes Inmuebles Más Eficaz (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 31-50, June.
• Antonio Domínguez Puntas, 2013, "Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles (Ii)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 51-87, June.
• Alberto Barreix & Luis Cremades & Fernando Díaz Yubero & Miguel Pecho & Oscar Vázquez & Fernando Velayos, 2013, "CÓMO SE RECAUDA EN AMÉRICA LATINA (*) Resultados de una encuesta sobre 17 Administraciones tributarias de América Latina 2006-2010," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 7-29, June.
• Cristián Gárate, 2013, "Reflexiones Sobre El Modelo Chileno De Política Fiscal Internacional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 147, issue 2, pages 89-126, June.
• José Vicente Iglesias Gómez, 2013, "Empresa Pública Y Operaciones Vinculadas: Algunas Cuestiones No Resueltas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 105-117, September.
• José Antonio Martínez Álvarez, 2013, "Un Consejo Fiscal Independiente Para España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 119-146, September.
• Sabina de Miguel Arias, 2013, "La Tercería De Mejor Derecho En El Ámbito De La Hacienda Pública," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 147-169, September.
• Lilo Piña Garrido, 2013, "Recuperacion De Ayudas De Estado Consistentes En Medidas Fiscales Contrarias A Derecho Comunitario (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 171-194, September.
• Alfonso Sanz Clavijo, 2013, "Propuestas Para La Reforma Del Régimen De Impatriados Español Desde Una Visión De Derecho Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 195-213, September.
• Antonio Domínguez Puntas, 2013, "Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles (Iii)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 53-83, September.
• Pablo de Diego Ángeles, 2013, "¿Puede Ser La Vivienda Una Manifestación De Riqueza Gravable Para Todos? Una Propuesta Para Un Impuesto De Bienes Inmuebles Más Eficaz (Ii)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 7-52, September.
• María Amparo Grau Ruiz, 2013, "Los Incentivos Fiscales A La Inversión Socialmente Responsable En Los Países En Desarrollo: ¿Una Tasa Internacional Por Su Control Como Mecanismo Innovador De Financiación?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 148, issue 3, pages 85-103, September.
• Roberto Ignacio Fernández López, 2013, "La Exención De Las Entregas Intracomunitarias En La Doctrina Del Tjue A La Vista Del Asunto Mecsek-Gabona," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 111-128, December.
• Lilo Piña Garrido, 2013, "Recuperación De Ayudas De Estado Consistentes En Medidas Fiscales Contrarias A Derecho Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 129-151, December.
• Soraya Rodríguez Losada, 2013, "La Interpretación Jurisprudencial Del Concepto De Beneficiario Efectivo En El Ambito Internacional," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 153-197, December.
• Mónica Siota Álvarez, 2013, "La Residencia Fiscal En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 199-236, December.
• Luis Manuel Alonso González, 2013, "Notificaciones Electrónicas Obligatorias (Neo) En Materia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 33-66, December.
• Álvaro del Blanco García, 2013, "La Incidencia Del Derecho De La Unión Europea En El Poder Tributario De Las Comunidades Autónomas: La Supresión Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 67-81, December.
• Gilberto Cárdenas Cárdenas & Paloma Tobes Portillo, 2013, "La Tributación De Las Sociedades Holding En Suiza," Crónica Tributaria, Instituto de Estudios Fiscales, volume 149, issue 4, pages 83-109, December.
• Scartascini, Carlos, 2013, "Tax Reforms in Latin America in an Era of Democracy," IDB Publications (Working Papers), Inter-American Development Bank, number 4693, Dec.
• Diego Focanti & Mark Hallerberg & Carlos Scartascini, 2013, "Tax Reforms in Latin America in an Era of Democracy," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-457, Dec.
• Andreas Arnauld & Klaus Zimmermann, 2013, "Regulating government (’s share): the fifty-percent rule of the federal constitutional court in Germany," European Journal of Law and Economics, Springer, volume 35, issue 1, pages 1-19, February, DOI: 10.1007/s10657-010-9168-9.
• Giampaolo Arachi & Valeria Bucci, 2013, "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers, University of Salento; Department of Management, Economics, Mathematics and Statistics, number EC0002, Dec, revised Dec 2013.
• Gambke Thomas, 2013, "Die Vermögensteuer – Ein Comeback in der Krise?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 161-170, August, DOI: 10.1515/zfwp-2013-0205.
• Goebel Lutz, 2013, "Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 171-179, August, DOI: 10.1515/zfwp-2013-0206.
• Arentz Oliver & Roth Steffen J., 2013, "Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 180-193, August, DOI: 10.1515/zfwp-2013-0207.
• Matthias Uhl, 2013, "A History of Tax Legislation in the Federal Republic of Germany," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201311.
• Katsuyoshi Nakazawa, 2013, "Cost Inefficiency of Municipalities after Amalgamation," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201314.
• Matthias Neuenkirch & Florian Neumeier, 2013, "Party Affiliation Rather than Former Occupation: The Background of Central Bank Governors and its Effect on Monetary Policy," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201336.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013, "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 72-114, March, DOI: 10.1628/001522108X663488.
• Bas Jacobs, 2013, "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 3, pages 338-389, September, DOI: 10.1628/001522108X671155.
• Susan C. Morse, 2013, "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 469-486, December, DOI: 10.1628/001522108X675674.
• Pietro Battiston & Simona Gamba, 2013, "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers, University of Milano-Bicocca, Department of Economics, number 249, Jul, revised Jul 2013.
• Valeria De Bonis & Alessandro Gandolfo, 2013, "The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market," Economia dei Servizi, Società editrice il Mulino, issue 3, pages 239-258.
• David Vivet, 2013, "Results and financial situation of firms in 2012," Economic Review, National Bank of Belgium, issue iii, pages 77-99, December.
• James R. Hines Jr., 2013, "How Important Are Perpetual Tax Savings?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 27".
• T. Christopher Borek & Angelo Frattarelli & Oliver Hart, 2013, "Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine," NBER Working Papers, National Bureau of Economic Research, Inc, number 19081, May.
• Juan S Mora-Sanguinetti & Margarita Rubio, 2013, "Recent Reforms in Spanish Housing Markets: An Evaluation using a DSGE Model," Discussion Papers, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM), number 2013/03, Mar.
• Ma?cu Simona & Burlacu Valentin & Cojocaru Diana, 2013, "Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 330-335, May.
• Alessandro Gandolfo & Valeria De Bonis, 2013, "The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2013/173, Dec.
• Alexej Sato, 2013, "Custom Value and Transfer Prices
  [Celní hodnota a transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 106-113, DOI: 10.18267/j.cfuc.345.
• Lubomír Lízal, 1999, "Depreciation rates in a transition economy: evidence from czech panel data," Prague Economic Papers, Prague University of Economics and Business, volume 1999, issue 3, DOI: 10.18267/j.pep.50.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2013, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2013-2, Aug.
• Cahit SANVER & Ates OKTAR, 2013, "Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, volume 1, issue 3, pages 1-23, July.
• Octavian Pasat, 2013, "Customs Duties. Customs Tariff," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), volume 2, issue 1, pages 165-174, December.
• Traian Calota, 2013, "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-12, June.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013, "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-20, December.
• Oncioiu Ionica, 2013, "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-21, December.
• Markus Diller & Markus Grottke & Georg Schneider, 2013, "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, volume 65, issue 2, pages 110-135, March, DOI: 10.1007/BF03372876.
• Ernst Niemeier, 2013, "Kommunale Straßensanierung: Steuerfinanzierung muss Beitragsfinanzierung ablösen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 10, pages 710-715, October, DOI: 10.1007/s10273-013-1587-0.
• Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013, "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, volume 22, issue 1, pages 1-37, May, DOI: 10.1080/09638180.2012.718487.
• Pilar Alguacil Marí & Agustín Romero Civera, 2013, "Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida
  [Regional differences in the concept of protected cooperative and specially protected cooperative]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 07-42.
• Julio Jiménez Escobar, 2013, "Nuevas realidades en el tercer sector: las aportaciones jurídico-organizativas de las fundaciones cívicas
  [New realities in the third sector: the legal and organisational contributions of community foundations]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 163-191.
• Marta Montero Simó, 2013, "Incentivos fiscales para los Business Angels en España
  [Tax incentives for Business Angels in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 112, pages 213-239.
• James R. Hines Jr., 2013, "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, volume 27, issue 1, pages 101-124, DOI: 10.1086/671245.
• Eichfelder, Sebastian, 2013, "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 146.
• Weerth, Carsten, 2013, "Gegenseitige Anerkennung des AEO-Status – Stand der Dinge 2013," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 1-25.
• Weerth, Carsten, 2013, "Welcher Zollkodex gilt ab Juli 2013? – Eine Sachstandsanalyse zum Modernisierten Zollkodex und Unions-Zollkodex," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 22-24.
• Weerth, Carsten, 2013, "AEO-Programme weltweit – Stand 2013," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 44-46.
• Weerth, Carsten, 2013, "Customs Sanctions of the EU-27: A Detailed Analysis and a Preview on the Modernized Customs Code of the EU and the European Union Customs Code," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 8, issue 2, pages 42-52.
• Scholtz, Hellmut D., 2013, "Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 51, issue 3/13, pages 75-80.
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-044.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070.
• Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013, "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-070 [rev.].
• Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013, "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-078.

2012

• Damon Jones, 2012, "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 1, pages 158-185, February.
• Roberto Perotti, 2012, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 214-237, May.
• Nelson Leitão Paes, 2012, "O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 13, issue 2, pages .345-363.
• Domagoj Mihaljevic, 2012, "Position And Role Of Offshore Financial Centres In Financial Globalization," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 795-818, december.
• Alessandro Pellegatta, 2012, "Banking and fiscal burdens in Italian bankruptcy law," BANCARIA, Bancaria Editrice, volume 3, pages 51-58, March.
• Enzo Mignarri, 2012, "Real estate investment funds’ taxation in Italy," BANCARIA, Bancaria Editrice, volume 6, pages 58-66, June.
• Pierpaolo Zaccarini, 2012, "Mediation in tax disputes and banking operations," BANCARIA, Bancaria Editrice, volume 10, pages 74-86, October.
• Javier San Julian Arrupe (Universitat de Barcelona), 2012, "Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 285.
• Justus Haucap, 2012, "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 13, issue 1-2, pages 103-115, February, DOI: j.1468-2516.2012.00374.x.
• BADOI Mariana & BRINZA Diana, 2012, "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 0, issue 1, pages 75-81.
• Theresa Lohse & Nadine Riedel & Christoph Spengel, 2012, "The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview," Working Papers, Oxford University Centre for Business Taxation, number 1227.
• Savina Princen, 2012, "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series, CESifo, number 3713.
• Marcel Gérard & Savina Princen, 2012, "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series, CESifo, number 3838.
• Francisco, Saffie, 2012, "El impuesto a las herencias como una institución de justicia," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 126, pages 124-161.
• Gaetano Lisi, 2012, "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES, number 1012.
• Taylor, Grantley & Richardson, Grant, 2012, "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 469-496, DOI: 10.1016/j.intacc.2012.10.004.
• Mokhtari, Manouchehr & Ashtari, Mamak, 2012, "Understanding tax reform in the Central Asian Republics," Journal of Asian Economics, Elsevier, volume 23, issue 2, pages 168-178, DOI: 10.1016/j.asieco.2011.11.007.
• Monteiro, Joana C.M. & Assunção, Juliano J., 2012, "Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises," Journal of Development Economics, Elsevier, volume 99, issue 1, pages 105-115, DOI: 10.1016/j.jdeveco.2011.10.002.