Research classified by Journal of Economic Literature (JEL) codes

2012

• Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse, 2012, "Tax incentives and R&D activity: Firm-level evidence from Taiwan," Research Policy, Elsevier, volume 41, issue 9, pages 1578-1588, DOI: 10.1016/j.respol.2012.04.006.
• Gaetano Lisi, 2012, "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_21, Nov.
• Gaetano Lisi, 2012, "Matching models and housing markets: the role of the zero-profit condition," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_22, Nov.
• Gian Pietro Zaccomer, 2012, "La manovra di riduzione dei prezzi dei carburanti in Friuli Venezia Giulia: un quadro di sintesi dal 1997 al 2012," RIVISTA DI ECONOMIA E STATISTICA DEL TERRITORIO, FrancoAngeli Editore, volume 2012, issue 2, pages 34-59.
• Maria Berrittella & Filippo Alessandro Cimino, 2012, "The Carousel Value-added Tax Fraud in the European Emission Trading System," Working Papers, Fondazione Eni Enrico Mattei, number 2012.75, Oct.
• Niels Johannesen & Gabriel Zucman, 2012, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers, HAL, number halshs-00665054, Feb.
• Niels Johannesen & Gabriel Zucman, 2012, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers, HAL, number halshs-00665054, Feb.
• Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series, Research Institute of Industrial Economics, number 936, Nov, revised 24 Nov 2014.
• Ogndal, Tone, 2012, "In the Shadow of the Labour Market," Memorandum, Oslo University, Department of Economics, number 05/2012, Feb.
• Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:11, Nov, revised 04 Aug 2015.
• Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012, "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Uppsala University, Department of Economics, number 2012:18, Nov, revised 04 Aug 2015.
• Carmen Ruiz Hidalgo, 2012, "Las Tasas Portuarias Y La Potestad Tarifaria De Las Autoridades Portuarias De Los Puertos De Interés General," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 113-127, March.
• Fernando de Vicente de la Casa, 2012, "La Concurrencia Y Articulación Del Impuesto Sobre El Incremento De Valor De Los Terrenos De Naturaleza Urbana Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 129-156, March.
• Javier Vicente Matilla, 2012, "Constitucionalidad, Legalidad Y Justicia Del Concierto Económico Con El País Vasco," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 157-194, March.
• Olga Carreras Manero & Sabina de Miguel Arias, 2012, "Aspectos Problemáticos De La No Sujeción De La Transmisión Del Patrimonio Empresarial En El Artículo 7.1º De La Ley Del Impuesto Sobre El Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 45-56, March.
• Luis Gil Herrera & Emilio Navarro Heras & Camilo Prado Román, 2012, "Planificación Fiscal O Aumento De Carga Tributaria Del Impuesto Sobre Sociedades En La Inversión En Renta Variable, Renta Fija, Derivados Y El Uso De Coberturas Con El Actual Plan General De Contabili," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 57-76, March.
• Domingo Carbajo Vasco, 2012, "La Economía Del Cambio Climático Y La Fiscalidad," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 7-44, March.
• Plácido Martos Belmonte, 2012, "Tratamiento Fiscal De Un Trust Discrecional Constituido En El Extranjero Por Un Residente En España. Derecho Comparado Y Posible Aplicación Del Régimen De Atribución De Rentas Del Impuesto Sobre La Re," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 77-94, March.
• Raquel Paredes Gómez, 2012, "Reflexiones Sobre La Reforma Del Impuesto Sobre Sociedades En Tiempos De Crisis," Crónica Tributaria, Instituto de Estudios Fiscales, volume 142, issue 1, pages 95-111, March.
• Juan Antonio Navarro Garmendia, 2012, "El Concepto De Disposición En El Régimen Fiscal Del Patrimonio Protegido," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 125-154, June.
• Ignasi Puig Ventosa & Ana Citlalic González Martínez, 2012, "Los Impuestos Sobre El Vertido Y La Incineración De Residuos En España," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 155-184, June.
• Tulio Rosembuj, 2012, "La Regulación Financiera Global Y La Fiscalidad Innovadora," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 185-203, June.
• Olga Carreras Manero, 2012, "La Responsabilidad Penal De Las Personas Jurídicas Y Sus Implicaciones En El Delito De Defraudación Tributaria (Análisis Crítico De Las Últimas Reformas Legislativas)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 57-80, June.
• Juan Calvo Vérgez, 2012, "La Responsabilidad Tributaria Solidaria Derivada De La Sucesión En La Titularidad O Ejercicio De Explotaciones O Actividades Económicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 7-56, June.
• José Marcos Domingues, 2012, "Tributación, Presupuesto Y Políticas Públicas En Brasil," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 81-98, June.
• Antonio Domínguez Puntas, 2012, "El Blanqueo Y La Interferencia En La Relación Abogado-Cliente (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 143, issue 2, pages 99-123, June.
• Fernando de Vicente de la Casa, 2012, "Los Principios De Capacidad Económica Y No Confiscatoriedad Como Límite A La Concurrencia De Tributos," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 149-175, September.
• Ana María Pita Grandal & Jaime Aneiros Pereira, 2012, "La Cláusula Antiabuso En Las Fusiones Desde La Perspectiva Comunitaria Y Española," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 111-148, September.
• Isidoro Martín Dégano, 2012, "El Impuesto Sobre Las Primas De Seguros," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 29-54, September.
• Juan Jesús Martos García, 2012, "Las Exacciones De Efecto Equivalente A Los Derechos De Aduana En La Unión Europea. Analisis Jurisprudencial," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 55-87, September.
• Antonio Domínguez Puntas, 2012, "El Blanqueo Y La Interferencia En La Relación Abogado-Cliente," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 7-28, September.
• Leonor Mora Agudo & Emilio Navarro Heras & Miguel Prado Román, 2012, "Base Imponible Común Consolidada Vs. Normativa Fiscal Española: Una Aproximación A Su Impacto Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 144, issue 3, pages 89-109, september.
• Santiago Ibáñez Marsilla, 2012, "Análisis Crítico De Cuestiones Actuales Del Derecho Aduanero A La Luz De La Jurisprudencia Del Tribunal De Justicia De La Unión Europea De 2011," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 107-148, December.
• Carlos María López Espadafor, 2012, "La Difícil Interpretación Del Derecho De Propiedad Como Límite En Materia Impositiva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 149-179, December.
• Luis Mochón López, 2012, "La Tributación Medioambiental En Portugal: Análisis Desde La Perspectiva Tributaria Española," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 181-203, December.
• Néstor Carmona Fernández, 2012, "La Noción De Establecimiento Permanente En Los Tribunales: Las Estructuras Operativas Mediante Filiales Comisionistas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 39-57, December.
• Abelardo Delgado Pacheco, 2012, "De Nuevo Sobre La Suspensión De Las Sanciones... Y De Los Actos De Naturaleza Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 59-73, December.
• Alejandro Blázquez Lidoy & Isidoro Martín Dégano, 2012, "Aspectos Problemáticos Y Propuestas De Reforma De La Ley 49/2002 En Materia De Mecenazgo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 7-38, December.
• Francisco José Delmas González, 2012, "Propuesta De Directiva De Impuesto Sobre Transacciones Financieras," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 75-96, December.
• Miryam González Rabanal, 2012, "La Paradoja De La No Discriminación De Género En Los Planes Y Fondos De Pensiones De Empleo," Crónica Tributaria, Instituto de Estudios Fiscales, volume 145, issue 4, pages 97-106, December.
• Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki, 2012, "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-220, Jan.
• Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012, "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 53-74.
• Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo, 2012, "How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Finanzas De Las Maquiladoras En Mexico?," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 5, issue 2, pages 15-28.
• Aruna Tyagi, 2012, "Profitability Analysis and Tax Incidence in Cement Companies," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 7, issue 1, pages 47-50, April.
• Pasquale Scandizzo & Odin Knudsen, 2012, "Risk management and regulation compliance with tradable permits under dynamic uncertainty," European Journal of Law and Economics, Springer, volume 33, issue 1, pages 127-157, February, DOI: 10.1007/s10657-010-9140-8.
• Justin Benefield & Ronald Rutherford & Marcus Allen, 2012, "The Effects of Estate Sales of Residential Real Estate on Price and Marketing Time," The Journal of Real Estate Finance and Economics, Springer, volume 45, issue 4, pages 965-981, November, DOI: 10.1007/s11146-011-9301-8.
• Konstantinos Tzioumis & Leora F. Klapper, 2012, "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 2, pages 165-190, June, DOI: 10.1628/001522108X639972.
• James R. Hines Jr., 2012, "How Important Are Perpetual Tax Savings?," NBER Working Papers, National Bureau of Economic Research, Inc, number 18553, Nov.
• Zdanovschi Alice Cristina Maria, Şaguna Dan Drosu, 2012, "Consecinţele „Tratatului fiscal” asupra statelor Uniunii Europene," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
• Michael Faulkender & Mitchell Petersen, 2012, "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 11, pages 3351-3388.
• Muntean Mircea, 2012, "European Union Concerns Regarding the Modernizing of the European Customs Legislation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1550-1554, May.
• Radu Daniela Iuliana, 2012, "Offshore Companies-Instrument of International Tax Planning," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 490-493, Decembre.
• Radu Marius Eugen, 2012, "International Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 498-501, Decembre.
• Nathan M. Fong, 2012, "sales tax and electronic commerce," The New Palgrave Dictionary of Economics, Palgrave Macmillan, chapter 1, in: Steven N. Durlauf & Lawrence E. Blume.
• Valeria De Bonis & Alessandro Gandolfo, 2012, "Tax policy response to market changes: the case of the gaming services sector," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2012/156, Nov.
• baffi, enrico, 2012, "The inefficiency of decoupling," MPRA Paper, University Library of Munich, Germany, number 38884, Apr.
• Sinha, Pankaj & Bansal, Vishakha, 2012, "Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation," MPRA Paper, University Library of Munich, Germany, number 40811, Jul.
• De Tullio, Giandomenico, 2012, "Italian Succession Procedure," MPRA Paper, University Library of Munich, Germany, number 43213, Oct.
• Lenka Janíčková, 2012, "Tax Harmonization - the Possible Way out of the Crisis?
  [Daňová harmonizace - možná cesta z krize?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 64-81, DOI: 10.18267/j.cfuc.303.
• Karel Brychta & Pavel Svirák, 2012, "International Taxation of Incomes from Employment under Czech Legal Regulations
  [Mezinárodní zdanění příjmů ze závislé činnosti podle české právní úpravy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 92-103, DOI: 10.18267/j.cfuc.305.
• Alexej Sato, 2012, "Transfer Prices in International Business," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 4, pages 25-34.
• Beáta Blechová, 2012, "Progresivní nebo "rovná" daň - ekonomické i politické dilema
  [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 5, pages 649-667, DOI: 10.18267/j.polek.868.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2012, "La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche," Rivista Bancaria - Minerva Bancaria, Istituto di Cultura Bancaria Francesco Parrillo, issue 1, January.
• Andreas Oestreicher & Reinald Koch, 2012, "Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 64, issue 4, pages 254-280, October.
• Özgür BİYAN, 2012, "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
• Semih ÖZ, 2012, "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Mahmut YARDIMCIOĞLU & Özlem ÖZER, 2012, "Muhasebe Meslek Mensuplarının Vergi Cezalarına İlişkin Görüşlerine Yönelik Bir Alan Çalışması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Dirk Simons & Dennis Voeller & Martina Corsten, 2012, "Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 2-36, February, DOI: 10.1007/BF03373688.
• Christian Conrad, 2012, "Wirkungen der Abgeltungsteuer auf die Kapitalallokation — Anregungen für eine Reform," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 6, pages 399-405, June, DOI: 10.1007/s10273-012-1395-y.
• Wojciech Stiller, 2012, "Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 8, pages 535-540, August, DOI: 10.1007/s10273-012-1416-x.
• Julia Braun, 2012, "The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 120, issue 4, pages 371-398.
• Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012, "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 137.
• Weerth, Carsten, 2012, "Übersicht der Zollbefreiungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10, pages 70-73.
• Weerth, Carsten, 2012, "Vier Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7, pages 234-238.
• Weerth, Carsten, 2012, "New Countries are Applying the Harmonized System Nomenclature – Update 2012," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 7, issue 11/12, pages 510-511.
• Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012, "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-011.
• Klotz, Michael & Sulk, Ingolf & Wieck, Enrico, 2012, "GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 04-12-017.
• Witty, Magdalena & Kliebisch, Christine, 2012, "Die Versicherungsbranche unter FATCA," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 04-12-022.

2011

• Gintaras Černius, 2011, "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 12-161:3, September, DOI: 10.12955/ejbe.v3i0.110.
• Usher, Dan, 2011, "Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273696, Feb, DOI: 10.22004/ag.econ.273696.
• Javier San-Julián-Arrupe, 2011, "Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity," Documentos de Trabajo (DT-AEHE), Asociación Española de Historia Económica, number 1102, Feb.
• Ali Celikkaya, 2011, "Environmental Tax Reforms In European Countries And An Evaluation Of Turkish Case," Anadolu University Journal of Social Sciences, Anadolu University, volume 11, issue 2, pages 97-120, May.
• Doina Pacurari, 2011, "Taxation of income from tourists’ accommodation: case of Romanian boarding houses," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Enzo Mignarri, 2011, "Capital losses treatment in financial assets allocation," BANCARIA, Bancaria Editrice, volume 1, pages 32-38, January.
• Enzo Mignarri, 2011, "Etc fiscal treatment in the Italian market," BANCARIA, Bancaria Editrice, volume 4, pages 49-55, April.
• Stefania Celebrini & Andrea Nobili, 2011, "Mutual funds and pension funds taxation differences in the Italian market," BANCARIA, Bancaria Editrice, volume 9, pages 46-58, September.
• Enzo Mignarri, 2011, "The new fiscal framework and the impact on Italian financial markets," BANCARIA, Bancaria Editrice, volume 10, pages 72-79, October.
• Fabrizio Borselli, 2011, "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 106, Oct.
• Henrik Horn & Petros C. Mavroidis, 2011, "To B(TA) or Not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective," The World Economy, Wiley Blackwell, volume 34, issue 11, pages 1911-1937, November, DOI: j.1467-9701.2011.01423.x.
• Gilles Dufrénot & Philippe Frouté & Christophe Schalck, 2011, "Les comportements d'emprunt des régions françaises. Quel degré d'hétérogénéité ?," Revue économique, Presses de Sciences-Po, volume 62, issue 5, pages 919-940.
• Cilibiu, Octavia Maria, 2011, "Research on the Scene – Evidence as Part of the Fiscal Procedure," Annals - Juridical Science Series, Constantin Brancusi University, Faculty of Juridical Sciences, volume 1, pages 203-212, April.
• Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011, "The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation," Canadian Public Policy, University of Toronto Press, volume 37, issue 4, pages 541-561, December, DOI: 10.3138/cpp.37.4.541.
• Kazuki Onji, 2011, "Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 394.
• De Mot, Jef & Depoorter, Ben, 2011, "Technology and torts: Memory costs, nondurable precautions and interference effects," International Review of Law and Economics, Elsevier, volume 31, issue 4, pages 284-290, DOI: 10.1016/j.irle.2011.07.005.
• Henrik HORN & Petros C. MAVROIDIS, 2011, "To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective," Working Papers, FERDI, number P21, Jul.
• Henrik HORN & Petros C. MAVROIDIS, 2011, "To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective," Working Papers, FERDI, number P21, Jul.
• Natalya V. Serdyukova, 2011, "Transfer Pricing in the Context of the Current Legislation of the RF," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 139-150, July.
• Sofia Johan & Dorra Najar, 2011, "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print, HAL, number halshs-00639925, DOI: 10.1007/s10551-011-0852-7.
• Alexander Müller & María Dolores Chica Palomo, 2011, "El Impuesto De Actividades Económicas Alemán Como Modelo De Propuesta De Reforma Para El Iae Español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 103-134, march.
• Begoña Pérez Bernabeu, 2011, "EL CRITERIO DE LA SELECTIVIDAD DE FACTO EN LAS AYUDAS DE ESTADO (Aplicación en relación con las medidas forales fiscales)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 135-142, march.
• Lilo Piña Garrido, 2011, "El Nuevo Sistema De Financiación De Las Ccaa: Autonomía, Espacios Fiscales Propios Y Competencias Normativas (I)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 143-195, march.
• José Manuel Calderón Carrero, 2011, "Reflexiones Al Hilo De La Stjue X Holding Bv Sobre El Régimen De Consolidación En El Impuesto Sobre Sociedades, La «Importación» De Pérdidas Extranjeras Y El Derecho De La Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 25-53, March.
• Domingo Carbajo Vasco, 2011, "Las Disposiciones Sobre Individualización De Rentas En El Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 55-73, March.
• Álvaro J. del Blanco García, 2011, "El Peaje En Sombra Y El Ibi: ¿Gratuidad Del Servicio?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 7-23, march.
• Marta Patricia Moya-Angeler & María José Portillo Navarro, 2011, "La Prestación Del Servicio Público Por Parte Del Ente Local A Efectos De La Ley 37/1992, Del Iva," Crónica Tributaria, Instituto de Estudios Fiscales, volume 138, issue 1, pages 75-102, March.
• Yolanda Martínez Muñoz, 2011, "La Revisión Del Principio De No Concurrencia De Sanciones Tributarias A La Luz De La Normativa Y Jurisprudencia Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 107-137, June.
• María del Prado Merino Espinosa & Francisco José Nocete Correa, 2011, "El Intercambio De Información Tributaria: Entre La Diversidad Normativa, La Imprecisión Conceptual Y La Pluralidad De Intereses," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 139-163, Jume.
• Pablo Antonio Moreno Valero, 2011, "El Fraude En El Iva Y Sus Desencadenantes," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 165-178, June.
• Lilo Piña Garrido, 2011, "El Nuevo Sistema De Financiación De Las Ccaa: Autonomía, Espacios Fiscales Propios Y Competencias Normativas (Ii)," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 179-221, June.
• Irene Rovira Ferrer, 2011, "La Regulación Como La Clave De La Eficacia De Los Deberes De Información Y La Asistencia De La Administración Tributaria: Modificaciones Normativas Necesarias," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 223-234, June.
• Carlos David Delgado Sancho, 2011, "Elementos Constitutivos De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 59-77, June.
• Juan Calvo Vérgez, 2011, "El Consejo De Política Fiscal Y Financiera En El Nuevo Modelo De Financiación Autonómica," Crónica Tributaria, Instituto de Estudios Fiscales, volume 139, issue 2, pages 7-43, June.
• Jesús Félix García de Pablos, 2011, "El Impuesto Sobre Sucesiones Y Donaciones: Supresión O Reforma," Crónica Tributaria, Instituto de Estudios Fiscales, volume 13, issue 2, pages 79-105, June.
• José Manuel García Rodríguez, 2011, "Tax Shelters Y Fraude: Detección Y Control De La Planificación Fiscal Abusiva. Análisis De La Experiencia Estadounidense," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 115-166, September.
• Juan E. Gelabert González, 2011, "De Rotterdam A Ayamonte. La Peripecia De Un Cargamento De Falsa Moneda En 1607," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 167-182, September.
• Carlos María López Espadafor, 2011, "Posibles Soluciones A La Colisión Entre La Imposición Estatal Y La Imposición Local," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 183-214, September.
• Enrique Ortiz Calle, 2011, "«Comitología», Armonización Contable Y Reserva De Ley En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 215-245, September.
• Pilar Álvarez Barbeito, 2011, "Análisis De La Idoneidad Del «Valor De Tasación» Como Medio De Comprobación Del «Valor Real» En El Itp Y Ajd. Una Referencia Al Criterio Del Tsj De Galicia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 43-55, September.
• Cristóbal J. Borrero Moro, 2011, "Las Dificultades De Encaje Del Canon De Saneamiento Valenciano En Los Institutos Jurídico-Tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 57-95, September.
• Francisco David Adame Martínez & Miguel Ángel Adame Martínez, 2011, "Análisis De Las Medidas Fiscales Para El Fomento Del Alquiler En Derecho Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 7-42, September.
• Domingo Carbajo Vasco, 2011, "Algunas Consideraciones Sobre Los Acuerdos Previos De Valoración De Precios De Transferencia, Apas, En El Ordenamiento Tributario Español," Crónica Tributaria, Instituto de Estudios Fiscales, volume 140, issue 3, pages 97-114, September.
• César García Novoa, 2011, "Permuta De Solar Por Edificación En El Iva: La Situación Actual," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 101-128, December.
• Luis Jones Rodríguez, 2011, "Precios De Transferencia Y Reestructuración De Grupos Multinacionales," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 129-147, Decemner.
• Daniel Martínez Egaña, 2011, "El Delito Fiscal Y El Delito De Blanqueo De Capitales En Alemania," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 149-177, December.
• Eduardo Sanz Gadea, 2011, "El Impuesto Sobre Sociedades. ¿Un Impuesto En Crisis?," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 179-209, December.
• Félix Alberto Vega Borrego, 2011, "Algunos Aspectos Sobre La Regulación Española De Los Procedimientos Amistosos: Suspensión E Intereses De Demora," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 211-243, December.
• Victoria Alvarez, 2011, "El Nuevo Control De Constitutionalidad En Derecho Tributario Frances," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 27-54, December.
• Mónica Arribas León, 2011, "El Artículo 87.Cinco De La Ley Del Iva Y La Lucha Contra El Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 55-72, December.
• Sergio Alonso de León, 2011, "Subvenciones E Impuesto Sobre El Valor Añadido: Análisis De La Jurisprudencia Europea," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 7-25, December.
• Antonio Domínguez Puntas, 2011, "El Delito Fiscal Y El Delito De Blanqueo En Francia," Crónica Tributaria, Instituto de Estudios Fiscales, volume 141, issue 4, pages 73-99, December.
• Paul J. Brennan, 2011, "A Partnership, A Sham, Or A Loan?," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 2, issue 1, pages 41-56.
• Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala, 2011, "Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 4, issue 1, pages 31-46.
• Schöbel Enrico, 2011, "Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 231, issue 4, pages 558-571, August, DOI: 10.1515/jbnst-2011-0408.
• Silvia Fedeli & Francesco Forte, 2011, "EU VAT frauds," European Journal of Law and Economics, Springer, volume 31, issue 2, pages 143-166, April, DOI: 10.1007/s10657-009-9135-5.
• Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011, "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, volume 32, issue 1, pages 89-97, August, DOI: 10.1007/s10657-011-9236-9.
• Nadia Cerasela ANITEI, 2011, "TAX HAVENS OUTSIDE EUROPE (English version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 43-51, June.
• Bernd Hayo & Matthias Uhl, 2011, "The Effects of Legislated Tax Changes in Germany," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201142.
• Michele Caputo, 2011, "Seismicity in Italy: The Problem of Insurance of the Real Estate Property," Economia politica, Società editrice il Mulino, issue 1, pages 51-72.
• Kevin S. Markle & Douglas A. Shackelford, 2011, "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 16839, Feb.
• Geambazi Petris, 2011, "Leasing versus Bank Loan a Comparative Analysis in Terms of Tax Effects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 782-787, May.
• Gheorghe Matei & Olivia Burcea (Manole), 2011, "Imposition on Real Estate Property under the Conditions of Administrative-Territorial Decentrelization and of the Increase of Financial Self-Government of Local Communities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 3, pages 177-186.
• Alin Monea, 2011, "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 183-190.
• Alin Monea, 2011, "Fiscal and Accounting Implications of Income Tax in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 191-198.
• Waqas, Muhammad & Awan, Masood Sarwar, 2011, "Are Pakistani Consumers Ricardian?," MPRA Paper, University Library of Munich, Germany, number 35375.
• Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011, "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper, University Library of Munich, Germany, number 39789.
• Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen, 2011, "The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation," MPRA Paper, University Library of Munich, Germany, number 39790.
• Dan Usher, 2011, "Why The Legal System Is Not Necessarily Less Efficient Than The Income Tax In Redistributing Income," Working Paper, Economics Department, Queen's University, number 1210, Feb.
• Tamer Budak & Serkan Benk, 2011, "Public Claims: A Legal Evaluation," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 2, pages 1-61.
• Tomasz Wolowiec, 2011, "Selected Issues Of Personal Income Taxation Harmonization," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 7, issue 2, pages 30-44, August.
• George Mihu, 2011, "Limitation In The Fiscal Law," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 599-607.
• Stefan Mihu, 2011, "Tax Havens And The Money Laundering Phenomenon," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 608-618.
• Teodor Mihu, 2011, "The Anticipated Individualised Fiscal Solution," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 619-628.
• Ali ÇELİKKAYA, 2011, "OECD Üyesi Ülkelerde Katma Değer Vergisinin Yapısal Gelişimi ve Son Uyumlaştırma Çabalarının Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 14(14).
• Frank Hechtner & Jochen Hundsdoerfer & Christian Sielaff, 2011, "Progressionseffekte und Varianten zur optimalen Steuerplanung bei der Thesaurierungsbegünstigung–Eine Abweichungsanalyse," Schmalenbach Journal of Business Research, Springer, volume 63, issue 3, pages 214-239, May, DOI: 10.1007/BF03377360.
• Claudia Neugebauer & Kerstin Schneider, 2011, "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 832-857, December, DOI: 10.1007/BF03372862.
• Mihail ANTONESCU & Ligia ANTONESCU, 2011, "Double Taxation Conventions And Their Implementation In Romania," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 267-274.
• Mihaila, Nicoleta & Isachi, Silvia, 2011, "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 15, issue 3, pages 88-97.
• Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011, "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 121.
• Diller, Markus & Vollert, Pia, 2011, "Economic analysis of advance tax rulings," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 122.
• Haucap, Justus, 2011, "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 19.
• Weerth, Carsten, 2011, "WCO Framework of Standards: Authorized Economic Operator (AEO) in the World," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 6, issue 7/8, pages 377-380.
• Weerth, Carsten, 2011, "New Countries Are Applying the Harmonized System Nomenclature – Update 2011 (as of 21 June 2011)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 6, issue 9, pages 457-458.
• Haupt, Madlen & Ismer, Roland, 2011, "Emissions Trading Schemes under IFRS - Towards a “true and fair view”," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 65872, Jan.
• Dommermuth, Thomas, 2011, "Wohn-Riester: Konstruktion, Effizienz und Reformbedarf," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 26.
• Klotz, Michael, 2011, "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 03-11-011.
• Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011, "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48729.
• Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011, "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-036 [rev.].

2010

• James R. Hines, 2010, "Treasure Islands," Journal of Economic Perspectives, American Economic Association, volume 24, issue 4, pages 103-126, Fall.
• Assoc. Prof. Radu Buziernescu Ph.D & Lect. Mihail Antonescu Ph. D, 2010, "The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-4, May.
• Lect. BRAGA, Viorica PhD & Lect. ZĂRNESCU, Odi, Mihaela PhD & Eng. ec. ms. MIREA Gabriel, 2010, "Fiscal Pressure In Romania, Developments And Effects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Ioan Lazăr & Laura Lazăr, 2010, "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-42.
• Gordana Kordic & Ruza Podborkic, 2010, "Property Taxation: Croatian Practice And European Experiences," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 19, issue 1, pages 105-120, june.
• Enzo Mignarri, 2010, "The taxation of dividends paid to Italian and European residents," BANCARIA, Bancaria Editrice, volume 2, pages 42-48, February.
• Massimo Paolo Gentili & Marina Mastrangelo & Sante Jannoni, 2010, "Specialized investment funds, alternative investments," BANCARIA, Bancaria Editrice, volume 2, pages 76-79, February.
• Javier San Julian Arrupe, 2010, "Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 236.
• Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri, 2010, "The tax burden on the banking sector: some methodological issues and assessments," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 80, Dec.
• Gilles Dufrénot & Frout , P. & Schalck, C., 2010, "The French Regions Borrowing Behaviours. How heterogeneous are they?," Working papers, Banque de France, number 289.
• SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian, 2010, "The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 53, issue 6, pages 277-282.
• Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010, "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers, Oxford University Centre for Business Taxation, number 1005.
• David E.Wildasin, 2010, "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers, Oxford University Centre for Business Taxation, number 1011.
• Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010, "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp10008, Jul.
• David E. Wildasin, 2010, "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series, CESifo, number 3218.
• Giampaolo Arachi & Valeria Bucci, 2010, "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series, CESifo, number 3261.