Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ K: Law and Economics
/ / K3: Other Substantive Areas of Law
/ / / K34: Tax Law

2024

• Felipe Lobel & Thiago Scot & Pedro Zúniga, 2024. "Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 482-517, February.
• Pierre Bachas & Anders Jensen & Lucie Gadenne, 2024. "Tax Equity in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, vol. 38(1), pages 55-80, Winter.
• Oyebola Okunogbe & Gabriel Tourek, 2024. "How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics," Journal of Economic Perspectives, American Economic Association, vol. 38(1), pages 81-106, Winter.
• Kevin Corinth & Naomi Feldman, 2024. "Are Opportunity Zones an Effective Place-Based Policy?," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 113-136, Summer.
• William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024. "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 3-32, Summer.
• Jon Bakija, 2024. "The US Individual Income Tax: Recent Evolution and Evidence," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 33-60, Summer.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 61-88, Summer.
  • Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers 32672, National Bureau of Economic Research, Inc.
• Kimberly A. Clausing, 2024. "US International Corporate Taxation after the Tax Cuts and Jobs Act," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 89-112, Summer.
• Renato E. Reside, Jr. & Ma. Lourdes Lacson & Fernando T. Aldaba, 2024. "Examining the Impact of the PIFITA Bill," Department of Economics, Ateneo de Manila University, Working Paper Series 202406, Department of Economics, Ateneo de Manila University.
• Cristina NICOLAESCU & Monica BIJA, 2024. "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 26-35, December .
• Elena STĂNCIULESCU, 2024. "RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 45-53, December .
• Lucian CERNUȘCA, 2024. "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 54-63, December .
• Lucian CERNUȘCA, 2024. "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 41-49, October.
• Isaac Peter OTAI, 2024. "The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 64-73, October.
• Claudia-Florina BOTAR, 2024. "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 7-17, October.
• Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024. "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 11-16, January.
• Lucian CERNUȘCA, 2024. "Single Return Corresponding to 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 31-42, January.
• Elena STĂNCIULESCU, 2024. "Non-Taxable Salary Benefits Granted to Employees in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 43-48, January.
• Lucian CERNUȘCA, 2024. "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 48-57, February.
• Lucian CERNUȘCA, 2024. "Aspects Regarding the Related Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 42-49, March.
• Diana-Gabriela POHAȚĂ, 2024. "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 50-61, March.
• Elena STĂNCIULESCU, 2024. "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 15-26, April.
• Mirela PĂUNESCU, 2024. "Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 36-47, April.
• Lucian CERNUȘCA, 2024. "New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 48-55, April.
• Lucian CERNUȘCA, 2024. "Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 30-40, June.
• Elena STĂNCIULESCU, 2024. "Offences Removed from the Scope of the Prevention Law," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 27-35, July.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024. "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 40-45, August.
• Lucian CERNUȘCA, 2024. "Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 46-55, August.
• Elena STĂNCIULESCU, 2024. "RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 33-38, September.
• Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ, 2024. "Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 39-48, September.
• Abderrahmane Haddad, 2024. "Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(3), pages 628-642.
• Costel Istrate, 2024. "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 5-28, January.
• Quentin Clair, 2024. "Juridical Ontologies of Production and the Ricardian Machine," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 14(1), pages 133-157, February.
• Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
  • Gundert, Hannah & Nicolay, Katharina & Steinbrenner, Daniela & Wickel, Sophia, 2023. "The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms," ZEW Discussion Papers 23-066, ZEW - Leibniz Centre for European Economic Research.
• Ewan McGaughey, 2024. "Enterprise Law and the Eclipse of Corporate Law," Working Papers wp542, Centre for Business Research, University of Cambridge.
• Pedroni, Florencia, 2024. "Factores del sistema tributario argentino: ¿incentivo o desincentivo a la informalidad empresarial? Percepción de los comerciantes y contadores públicos," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 16(1), pages 243-278, January.
• Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024. "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers 2024-33, University of Paris Nanterre, EconomiX.
• Klimsa, Drahomir & Rieger, Mario & Ullmann, Robert, 2024. "Unexpected tax refunds and capital market efficiency: Evidence from the German nuclear fuel tax," Economics Letters, Elsevier, vol. 235(C).
• Shanan, Tamir & Narotzki, Doron, 2024. "A tax regulatory framework for cryptographic assets," Finance Research Letters, Elsevier, vol. 61(C).
• Carbonara, Emanuela & Curry, Philip A. & Hill, Claire A. & Parisi, Francesco, 2024. "Institutional flexibility in tax law and enforcement," International Review of Law and Economics, Elsevier, vol. 79(C).
• Dytrychová, Alžběta & Zídková, Hana & Arltová, Markéta, 2024. "European VAT collection under the stress: Best to use few reduced rates," Journal of Policy Modeling, Elsevier, vol. 46(6), pages 1165-1185.
• Stiller, Wojciech & Heinemann, Marwin, 2024. "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 61-84.
• Kong, Dongmin & Ji, Mianmian, 2024. "Individual investors’ dividend tax reform and investment efficiency," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 1102-1119.
• Alessandro Chiari, 2024. "Do Tax Havens Affect Financial Management? The Case of U.S. Multinational Companies," Working Papers IES 2024/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2024.
• Matias Giaccobasso & Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2022. "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," NBER Working Papers 29789, National Bureau of Economic Research, Inc.
  • Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2024. "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," Working Papers 28, Finnish Centre of Excellence in Tax Systems Research.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2024. "Simplified Taxation System: First Estimates of 2024 Changes in Tax Legislation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 97-108, October.
• María Júlia Ildefonso Mendonça, 2024. "La protección de la capacidad contributiva en el derecho de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 103-133, March.
• Antoni Bergas Forteza, 2024. "Establecimiento permanente, presencia económica/digital significativa y ahora ¿metaexistencia? ¿metapermanencia? ¿presencia virtual significativa?: retos fiscales derivados del metaverso," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 11-35, March.
• Carlos Palao Taboada, 2024. "¿Filosofía o Ciencia de la Hacienda? Notas en torno al libro Taxation. Philosophical perspectives," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 135-173, March.
• Isabel Gil Rodríguez, 2024. "Las administraciones de asistencia digital integral en la Agencia Estatal de Administración Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 37-77, March.
• Estefanía Harana Suano, 2024. "Explorando el laberinto fiscal de los activos digitales: el caso de los NFTs," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 79-101, March.
• Yolanda Martínez Muñoz, 2024. "La Tributación De Las Plusvalías Inmobiliarias: Principio De Capacidad Económica E Inflación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 109-137, June.
• José Antonio Fernández Amor, 2024. "Apuntes Sobre El Tratamiento Tributario De Criptoactivos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 11-57, June.
• Carmen Salazar Navarro, 2024. "La Taxonomía Verde De La Unión Europea En El Contexto De Crisis Energética," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 139-164, June.
• María Goenaga Ruiz de Zuazu & Germán J. Arenas Arias, 2024. "Análisis Longitudinal De Los Costes Psicosociales Del Cumplimiento Tributario En España: Entre La Opacidad Y La Incomprensión," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 59-75, June.
• Sebastián Luengas Rivero & Ubaldo González de Frutos, 2024. "Todo Incluido, Hasta Los Precios De Transferencia. Regímenes De Protección Y Acuerdos Anticipados De Precios De Transferencia Para Incrementar El Cumplimiento Y Reducir La Presión Fiscal Indirecta. El," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 77-107, June.
• Salvador Montesinos Oltra, 2024. "Expectativas Y Realidad Acerca Del Supuesto Carácter Confiscatorio De La Imposición Sobre El Patrimonio Neto," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 192(3), pages 107-150, september.
• Roberto Ignacio Fernández López, 2024. "Los Imprecisos Controles De Legalidad Sobre La Asistencia Mutua En La Recaudación De Créditos De Derecho Público En La Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 192(3), pages 11-41, September.
• Álvaro Luis Santodomingo González, 2024. "El Informe Económico-Financiero En La Ley De Residuos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 192(3), pages 151-183, September.
• Mónica García Freiría, 2024. "La Perspectiva De Género En Los Presupuestos Públicos Y En El Sistema Impositivo Español En Relación Con El Emprendimiento Femenino," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 192(3), pages 43-78, september.
• Eva M.ª Gil Cruz, 2024. "La Exigencia Jurisprudencial De Respeto Al Principio De Proporcionalidad De La Unión Europea Por El Derecho Tributario Nacional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 192(3), pages 79-106, september.
• Sanjiv Jaggia & Satish Thosar, 2024. "A Firm-Level Evaluation of the Tax Cuts and Jobs Act," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 30(3), pages 347-349, August.
• Alisa Frey & Justus Haucap, 2024. "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 160-202, February.
  • Alisa Frey & Justus Haucap, 2022. "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series 9962, CESifo.
• Paul R. Organ, 2024. "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 404-453, April.
• Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz, 2024. "Corporate debt policy and tax uncertainty," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 247-270, January.
• Takayuki Nagato, 2024. "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 20(1), pages 1-33, February.
• Robert A. Moffitt, 2024. "Tax Policy and the Economy, Volume 38," NBER Books, National Bureau of Economic Research, Inc, number moff-11.
• Gabriel Chodorow-Reich & Owen Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 61-88, Summer.
  • Gabriel Chodorow-Reich & Owen M. Zidar & Eric Zwick, 2024. "Lessons from the Biggest Business Tax Cut in US History," NBER Working Papers 32672, National Bureau of Economic Research, Inc.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024. "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers 32714, National Bureau of Economic Research, Inc.
• Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 39(120), pages 853-895.
  • Agust n B n trix & Lorenz Emter & Martin Schmitz, 2021. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers tep1321, Trinity College Dublin, Department of Economics.
• Nobuhiko Nakazawa, 2024. "Do mentoring and oversight matter? The effects of allocating central administrators to local government units: evidence from Japan," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 40(2), pages 338-361.
• Joana Garcia, 2024. "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 72(4), pages 1411-1448, December.
• Markéta Mlčúchová, 2024. "Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach," Politická ekonomie, Prague University of Economics and Business, vol. 2024(1), pages 73-101.
• Fransiska, Cindy & Sumarna, Alfonsa Dian, 2024. "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(3), pages 262-275, July.
• Sebastine Abhus, OGBAISI, & James Okeke, UKWA,, 2024. "Transfer Pricing And Profitability Of Multinational Enterprises: A Conceptual Discourse," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 23(1), pages 57-71, March.
• Rafael González-Val & Miriam Marcén, 2024. "Population growth and taxes: the effect of regional differences in the Spanish inheritance tax," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(1), pages 135-163, June.
• Harald J. Amberger & Leslie Robinson, 2024. "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, vol. 29(2), pages 996-1038, June.
• Graf Gerhard, 2024. "Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität," Wirtschaftsdienst, Sciendo, vol. 104(4), pages 275-279, April.
• Weerth, Carsten, 2024. "Computergestützte Holzartenbestimmung mit CITESwoodID," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2024, pages 9-13.
• Shariatmadari, Atefeh, 2024. "Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts," EconStor Theses, ZBW - Leibniz Information Centre for Economics, number 294026, September.
• Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024. "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers 24-014, ZEW - Leibniz Centre for European Economic Research.
• Heckemeyer, Jost H. & Schulz, Inga & Spengel, Christoph & Winter, Sarah, 2024. "The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model," ZEW Discussion Papers 24-022, ZEW - Leibniz Centre for European Economic Research.

2023

• Jason DeBacker & Vasia Panousi & Shanthi Ramnath, 2023. "A Risky Venture: Income Dynamics among Pass-Through Business Owners," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(1), pages 444-474, January.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
  • Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
  • Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
  • Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de Economía - IECON.
  • Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
• Lucas Goodman & Elena Patel & Molly Saunders-Scott, 2023. "Implications of Tax Loss Asymmetry for Owners of S Corporations," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 342-369, February.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
  • Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020. "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers 26899, National Bureau of Economic Research, Inc.
• Aditya Aladangady & Shifrah Aron-Dine & David Cashin & Wendy Dunn & Laura Feiveson & Paul Lengermann & Katherine Richard & Claudia Sahm, 2023. "Spending Responses to High-Frequency Shifts in Payment Timing: Evidence from the Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, vol. 15(3), pages 89-114, August.
• Corina Boar & Virgiliu Midrigan, 2023. "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, vol. 5(2), pages 259-274, June.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2023. "Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador," American Economic Review: Insights, American Economic Association, vol. 5(4), pages 427-444, December.
• Lucian CERNUȘCA, 2023. "The VAT Regime Regarding the Trading of Lands and Buildings," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(12), pages 43-54, December .
• Lucian CERNUȘCA, 2023. "New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 42-48, October.
• Lucian CERNUȘCA, 2023. "Taxation of Activities in the IT Field," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 31-39, November.
• Elena STĂNCIULESCU, 2023. "Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 40-48, November.
• Lucian CERNUȘCA, 2023. "The Accounting and Fiscal Regime of Dividends in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 30-41, January.
• Antonia-Cătălina HORVAT, 2023. "The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 42-49, January.
• Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023. "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 21-28, February.
• Lucian CERNUȘCA, 2023. "Single Statement Corresponding to 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 50-61, February.
• Mihaela ENACHI & Cristina-Ionela BREAHNĂ-PRAVĂȚ, 2023. "Legal, Accounting and Tax Issues Regarding the Simultaneous Dissolution and Liquidation of Limited Liability Companies in Financial Difficulty," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 13-24, March.
• Lucian CERNUȘCA, 2023. "Updates on the Taxation of Lease Income in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 53-61, March.
• Lucian CERNUȘCA, 2023. "The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 51-58, April.
• Cristina NICOLAESCU & Monica BIJA, 2023. "Accounting and Tax Issues Regarding the Subsidies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 15-25, May.
• Lucian CERNUȘCA, 2023. "News Regarding the Taxation of Authorized Natural Persons in 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(5), pages 56-64, May.
• Lucian CERNUȘCA, 2023. "Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 37-46, June.
• Lucian CERNUȘCA, 2023. "Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 34-43, July.
• Lucian CERNUȘCA, 2023. "Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 23-31, August.
• Lucian CERNUȘCA, 2023. "Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(9), pages 31-40, September.
• Michal Krajňák, 2023. "Fuels Taxation in the Context of Tax Reforms in the Czech Republic," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 34-46.
• Javier Eliott Olmedo Castillo, 2023. "The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 23(1), pages 62-89, June.
• Sonia Elizabeth Ramos-Medina, 2023. "Artificial intelligence and taxation: the debate on legal personality and liability," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 23(1), pages 90-109, June.
• Comisión Nacional de los Mercados y la Competencia (CNMC), 2023. "Estudio sobre la traslación de la reducción del IVA en el sector alimentario," Colección Estudios de Mercado E/CNMC/003/23, Comisión Nacional de los Mercados y la Competencia (CNMC).
• Oleksandr Obodovskyi & Yurii Obodovskyi, 2023. "On The Economic Support Of The State'S Defence Capability: Problem Statement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 9(5).
• Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023. "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers) 799, Bank of Italy, Economic Research and International Relations Area.
• Biondi Yuri, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(4), pages 407-415, November.
  • Yuri Biondi, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902527, HAL.
• Marwin Heinemann & Wojciech Stiller, 2023. "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series 10227, CESifo.
• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
• Nigar Hashimzade, 2023. "Tax Uncertainty and Welfare-Improving Tax Disputes," CESifo Working Paper Series 10392, CESifo.
• David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
• Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
• Yang, Xinyao & Liu, Zhaoyi & Li, Tao, 2023. "Individual investors’ dividend tax reform and stock price crash risk," Finance Research Letters, Elsevier, vol. 54(C).
• Gao, Xiaoxue, 2023. "Digital transformation in finance and its role in promoting financial transparency," Global Finance Journal, Elsevier, vol. 58(C).
• Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
• Hayo, Bernd & Mierzwa, Sascha, 2023. "The effect of legislated tax changes on the trade balance: Empirical evidence for the United States, Germany, and the United Kingdom," Journal of Macroeconomics, Elsevier, vol. 78(C).
  • Bernd Hayo & Sascha Mierzwa, 2021. "The Effect of Legislated Tax Changes on the Trade Balance: Empirical Evidence for the United States, Germany, and the United Kingdom," MAGKS Papers on Economics 202103, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Lardeux, Raphaël, 2023. "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, vol. 226(C).
• Baistrocchi, Eduardo, 2023. "Global tax hubs," LSE Research Online Documents on Economics 120635, London School of Economics and Political Science, LSE Library.
• Nibontenin Yeo & Dorcas Amon Ahizi & Salifou Kigbajah Coulibaly, 2023. "Does blacklisting cause a boomerang effect in combating illicit financial flows? Evidence from developing countries," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 31(4), pages 1002-1021, June.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023. "International Experience in Taxation of Sugar-Sweetened Beverages [Международный Опыт Налогообложения Сахаросодержащих Напитков]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023. "Taxation of Cross-border E-commerce in Asia [Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Elena Ye. Chernyakova & Anna F. Bogatyreva & Ekaterina A. Yastrebova, 2023. "Международный Опыт Налогообложения Сахаросодержащих Напитков," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 12, pages 65-73, December.
• Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023. "Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
• Ángel Sánchez Sánchez, 2023. "El principio de tributación en destino y la deducción del Impuesto sobre el Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 127-154, March.
• Diego González Ortiz, 2023. "La contribución al sostenimiento de los gastos públicos por residentes en municipios en riesgo de despoblamiento," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 13-42, March.
• María Teresa Mories Jiménez, 2023. "Imposición personal sobre la renta y salario mínimo interprofesional en un contexto de crisis y creciente inflación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 43-78, March.
• Ignasi Puig Ventosa & Antoni Llabrés Payeras, 2023. "Elaboración de un modelo de tasa municipal sobre los residuos comerciales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 79-95, March.
• Miguel Ángel Sánchez Huete, 2023. "Sesgos de género en el Impuesto sobre el Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 97-125, March.
• Alberto Vaquero Bastida & María Bastida Dominguez, 2023. "Situación actual y líneas de mejora en los impuestos locales en atención a su recaudación: un análisis territorial," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 107-137, June.
• Raquel Álamo Cerrillo & Miriam Romero Saiz, 2023. "Ineficiencia de las normas tributarias ante la economía digital: nuevas reglas de tributación y cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 11-42, June.
• Marta Villar Ezcurra & María del Carmen Cámara Barroso, 2023. "La necesidad de revisar el papel de los incentivos fiscales al autoconsumo en el conjunto de las medidas de apoyo a la energía solar fotovoltaica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 139-168, June.
• Pilar Martín Palacios, 2023. "E-Administración tributaria: valoración crítica de oportunidades y retos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 43-66, June.
• Rodolfo Salassa Boix, 2023. "Los impuestos autonómicos propios: ¿una especie en peligro de extinción?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 67-105, June.
• Marta Moreno Corte, 2023. "El descubrimiento de «indicios» de delito en las actuaciones inspectoras: la experiencia comparada," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 117-147, September.
• Javier Luis de Miguel Marqués, 2023. "El tratamiento de los rendimientos del capital inmobiliario en el Impuesto sobre la Renta de los no Residentes: entre el principio comunitario de libre circulación de capitales y el constitucional de ," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 13-43, September.
• Irene Rovira Ferrer, 2023. "Propuestas para adaptar y mejorar el IRPF, el IS y el IVA al trabajo a distancia y a la realización de actividades económicas o profesionales desde el domicilio," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 149-181, September.
• Juan Jesús Gómez Álvarez, 2023. "Aspectos controvertidos sobre la tributación de las entidades del Tercer Sector en el Impuesto sobre el Valor Añadido en las operaciones interiores," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 45-83, September.
• Marta Marcos Cardona, 2023. "El delito de alzamiento de bienes y su compatibilidad con la autotutela ejecutiva. Concurrencia de procedimientos administrativo y penal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 85-116, September.
• Jordi De Juan Casadevall, 2023. "El nuevo «impuesto» bancario y su dudosa configuración como prestación patrimonial pública no tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 11-30, December.
• José Miguel Martín Rodríguez, 2023. "¿Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 119-156, December.
• Esteban Quintana Ferrer, 2023. "Vivienda y medio ambiente: bonificaciones en la cuota de los impuestos locales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 157-201, December.
• Juan Benito Gallego López, 2023. "La tributación de los tokens no fungibles (NFTs) artísticos en el Impuesto sobre el Valor Añadido: cuestiones abiertas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 31-64, December.
• Marcos Iglesias Caridad, 2023. "De nuevo sobre la suspensión de la ejecutividad del acto administrativo de naturaleza tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 65-118, December.
• Gabriel Aguilera Mancilla & Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez, 2023. "Widow'S Pension Benefits For Common-Law Partners Or Spouses After The Repeal Of Mexico Social Security Law Article 130, Second Paragraph," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 14(1), pages 83-90.
• Cruces, Guillermo, 2023. "Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina," IDB Publications (Working Papers) 13034, Inter-American Development Bank.
• Marketa Mlcuchova, 2023. "BEFIT - Formulary Apportionment in the European Union," MENDELU Working Papers in Business and Economics 2023-86, Mendel University in Brno, Faculty of Business and Economics.
• Akiko Nomura, 2023. "Sustainability of the Pension Systems and the Role of Private Pensions," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(3), pages 1-36, September.
• Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 123-162, National Bureau of Economic Research, Inc.
  • Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Working Papers 31752, National Bureau of Economic Research, Inc.
• Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 123-162, National Bureau of Economic Research, Inc.
  • Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Working Papers 31752, National Bureau of Economic Research, Inc.
• Kazuyo Aoki & Cemre Balaban & Matteo Fiorini & Sébastien Miroudot & Irene Oliván García, 2023. "Interactions between goods and services in international trade: Implications for customs valuation and rules of origin," OECD Trade Policy Papers 274, OECD Publishing.
• Nicoleta Asalos & Costica Roman & Patricia Bostan, 2023. "Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 869-875, August.
• Cristina Lazar & Ionel Bostan, 2023. "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 725-732, December.
• Ramona Mihaela COMAN, 2023. "Controversies Regarding The Compulsoriness Of Precautionary Measures In Cases Regarding Tax Evasion," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 92, pages 110-116, March.
• Eva ERDOS & Zsofia RICZU, 2023. "Issues Of International Double Taxation, In Particular To The Issues Of Employment," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 92, pages 81-93, March.
• Mohammad AL AN’IMAT, 2023. "Technical Protection For Electronic Banking Operations In Jordan," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 92, pages 94-109, March.
• Veronika Síbrtová, 2023. "Taxation of Financial Institutions in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2023(1), pages 1-23.
• Abedi, Ahmad & Cheshomi, Ali & Malek Sadati, Saeed, 2023. "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 10(3), pages 201-226, December.
• Nicole Grmelova, 2023. "Perspectives of Law in Business and Finance," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), edition 1, number 27.
• Cristina Aragao Seia & Daniela Novackova, 2023. "Modern Visions of Public Law," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), edition 1, number 29.
• Nicole Grmelova & Petr Tomciak, 2023. "Horizons of Law in Business and Finance," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), edition 1, number 33.
• Pavlo SELEZEN, 2023. "Competent Authorities of Ukraine in the Context of Mutual Agreement Procedure under Double Taxation Treaties," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 3(2), pages 174-183, July.
• Mejd Aures BENLALA, 2023. "Perspectives on Fractional Reserve Banking and Money Creation/Production through the Lenses of Legal and Religious Moral Precepts and Ethics," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 12(1), pages 5-30, March.
• Alex A. T. Rathke & Amaury J. Rezende & Christoph Watrin & Rafael M. Antônio, 2023. "Profit shifting and the attractiveness of Advance Pricing Agreements," Journal of Business Economics, Springer, vol. 93(5), pages 817-857, July.
• Reynier Limonta Montero & Daniel Reyna Parga, 2023. "Constructing a special tax regime for developing sciences, technologies and innovation in Cuba," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 5(3), pages 122-135, September.
• Stoycho Dulevski, 2023. "References For A Conceptual Change Of The Place Of Business In Bulgarian Tax Law," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 93(1), pages 166-190, January.
• Mlčúchová Markéta, 2023. "Formulary apportionment in the European Union—future research agenda," Economics and Business Review, Sciendo, vol. 9(3), pages 124-152, October.
• Brychta Karel & Abreu Matheus Chebli de & Hudenko Justina & Santos Lucas Scheremetta & Poubel Lucas Cunha do Valle, 2023. "The concept of associated persons as a key and potentially problematic aspect in transfer pricing," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 19(1), pages 21-33, March.
• Mlčúchová Markéta, 2023. "Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment," Review of Economic Perspectives, Sciendo, vol. 23(3), pages 181-201, September.
• Charoula Daskalaki & Nikolaos Karampinis, 2023. "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(02), pages 1-38, June.
• Weerth, Carsten, 2023. "Kokainschmuggel mit Drogen-U-Booten von Südamerika nach Europa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, 4, pages 9-11,16-18.
• Weerth, Carsten, 2023. "Neue Pooling-Methode für Drogenspürhunde bei der Kontrolle von Containern," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2023, pages 81-84.
• Weerth, Carsten, 2023. "Artenschutzrecht – Fehlerquellen aus Theorie und Praxis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2023, pages 1-4.
• Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.
• Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
  • Gundert, Hannah & Nicolay, Katharina & Steinbrenner, Daniela & Wickel, Sophia, 2023. "The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms," ZEW Discussion Papers 23-066, ZEW - Leibniz Centre for European Economic Research.

2022

• Charles Angelucci & Simone Meraglia & Nico Voigtländer, 2022. "How Merchant Towns Shaped Parliaments: From the Norman Conquest of England to the Great Reform Act," American Economic Review, American Economic Association, vol. 112(10), pages 3441-3487, October.
• Laurent Simula & Alain Trannoy, 2022. "Gini and Optimal Income Taxation by Rank," American Economic Journal: Economic Policy, American Economic Association, vol. 14(3), pages 352-379, August.
  • Laurent Simula & Alain Trannoy, 2020. "Gini and Optimal Income Taxation by Rank," CESifo Working Paper Series 8141, CESifo.
• Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2022. "The Rise of Pass-Throughs and the Decline of the Labor Share," American Economic Review: Insights, American Economic Association, vol. 4(3), pages 323-340, September.
  • Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2021. "The Rise of Pass-Throughs and the Decline of the Labor Share," Working Papers 2021-18, Princeton University. Economics Department..
  • Matthew Smith & Danny Yagan & Owen M. Zidar & Eric Zwick, 2021. "The Rise of Pass-Throughs and the Decline of the Labor Share," NBER Working Papers 29400, National Bureau of Economic Research, Inc.
• Emmanuel Saez & Gabriel Zucman, 2022. "Wealth Taxation: Lessons from History and Recent Developments," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 58-62, May.
• Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 63-67, May.
• Cristina NICOLAESCU, 2022. "Accounting and Tax Treatment of Provisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 12-21, December .
• Lucian CERNUȘCA, 2022. "Input and Output in/from the VAT upon Collection System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 34-43, December .
• Doru PLEȘEA, 2022. "Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 44-51, December .
• Lucian CERNUȘCA, 2022. "New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 23-33, October.
• Silviu Cornel CHIRIAC, 2022. "The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 42-47, October.
• Lucian CERNUȘCA, 2022. "Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 39-50, November.
• Lucian CERNUȘCA, 2022. "The Single Statement Corresponding to the Year 2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 25-36, January.
• Delia DAVID & Luminița PĂIUȘAN & Ștefania Amalia JIMON, 2022. "Taxation of the Natural Persons’ Incomes Based on Income Rules," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 37-43, January.
• Doru PLEȘEA, 2022. "Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 53-60, January.
• Gavril CHIȘ & Adrian Rareș CIUCE, 2022. "Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 42-49, February.
• Doru PLEȘEA, 2022. "The Fixed Assets Held Based on a Leasing Contract, between Accounting and Taxation. Applying the Prevalence of the Economic Realm on the Judiciary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 50-57, February.
• Lucian CERNUȘCA, 2022. "The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 58-66, February.
• Elena STĂNCIULESCU, 2022. "LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 10-16, March.
• Lucian CERNUȘCA, 2022. "Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 37-47, March.
• Lucian CERNUȘCA, 2022. "Aspects Regarding the Support of Non-Profit Entities/Places of Worship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 52-60, April.
• Lucian CERNUȘCA, 2022. "Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(5), pages 39-48, May.
• Lucian CERNUȘCA, 2022. "Taxation of Revenues from Independent Activities Obtained by Performing Beauty/Fitness Treatments Services," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 21-29, June.
• Lucian CERNUȘCA, 2022. "Adjustment of Value-Added Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 24-34, July.
• Lucian CERNUȘCA, 2022. "New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 34-44, August.
• Lucian CERNUȘCA, 2022. "Accounting and Fiscal Treatment Regarding the Travel Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 44-54, September.
• Erdem Kılıç & Sıtkı Sönmezer & Orhan Özaydın, 2022. "Effects of Fiscal Rules and Political Framework: Evidence from COVID-19 Crisis," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 7(4), pages 869-888.
  • Kilic, Erdem & Sonmezer, Sitki & Ozaydin, Orhan, 2023. "Effects of Fiscal Rules and Political Framework: Evidence from COVID-19 Crisis," MPRA Paper 116588, University Library of Munich, Germany.
• Cristian Drăgan & Magdalena Mihai, 2022. "Accounting And Tax Treatment Of Dividends- Type Gains," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 48-55, December.
• Michal Krajňák, 2022. "Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 25-39.
• Oksana N. Harkushenko, 2022. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 6-24.
• Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari, 2022. "Determinants of Value Added Tax in Oman," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 157-169.
• Hrvoje Percevic, 2022. "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(1), pages 163-187, june.
• Maryna Pravdiuk, 2022. "Land Tax In The Structure Of The Tax System Of Ukraine," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(1).
• Olena Makarova, 2022. "Criminal Liability For Smuggling Of Goods: Ukrainian Prospects And Foreign Experience," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 3(1).
• Iryna Vasylieva, 2022. "Conflict In The Sphere Of Tax Relations As A Precondition For The Emergence Of A Tax Dispute," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(1).
• Iryna Vasylieva, 2022. "Guarantee Of Protection Of Rights And Interests Of Taxpayers In Tax Disputes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(2).
• Olena Makarova, 2022. "Criminal Liability For Smuggling Of Goods: Ukrainian Prospects And Foreign Experience," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(1).
• Oosterlinck Kim & Panizza Ugo & Weidemaier Mark & Gulati Mitu, 2022. "The Odious Haitian Independence Debt," Journal of Globalization and Development, De Gruyter, vol. 13(2), pages 339-378, December.
  • Panizza, Ugo & Oosterlinck, Kim & Weidemaier, Mark & Gulati, Mitu, 2021. "The Odious Haitian Independence Debt," CEPR Discussion Papers 16413, C.E.P.R. Discussion Papers.
  • Kim Oosterlinck & Ugo Panizza & W. Mark C. Weidemaier & Mitu Gulati, 2021. "The Odious Haitian Independence Debt," IHEID Working Papers 16-2021, Economics Section, The Graduate Institute of International Studies.
• Alisa Frey & Justus Haucap, 2024. "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 160-202, February.
  • Alisa Frey & Justus Haucap, 2022. "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series 9962, CESifo.
• Bielecki, Marcin & Stähler, Nikolai, 2022. "Labor Tax Reductions In Europe: The Role Of Property Taxation," Macroeconomic Dynamics, Cambridge University Press, vol. 26(2), pages 419-451, March.
  • Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
• Tang, Meili & Wang, Yu, 2022. "Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy," Economic Modelling, Elsevier, vol. 116(C).
• Hayo, Bernd & Mierzwa, Sascha, 2022. "Legislative tax announcements and GDP: Evidence from the United States, Germany, and the United Kingdom," Economics Letters, Elsevier, vol. 216(C).
  • Bernd Hayo & Sascha Mierzwa, 2021. "Legislative Tax Announcements and GDP: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics 202134, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Liu, Guangqiang & Liu, Tianbao, 2022. "Does individual investors’ dividend tax influence analyst forecast? Evidence from a quasi-natural experiment in China," Finance Research Letters, Elsevier, vol. 50(C).
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022. "Fiscal compliance and Behavioral Economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, Center of Political Economy, vol. 42(3), pages 785-802.
• Ana Carolina Astafieff da Rosa Costa & Morgana G. Martins Krieger & Yuna Fontoura, 2022. "Fiscal compliance and behavioral economics: an analysis of the influence of the decision context," Brazilian Journal of Political Economy, Center of Political Economy, vol. 42(4), pages 1062-1079.
• Elizabeth C. Ekmekjian & Martin Gritsch & Tricia Coxwell Snyder, 2022. "How Does the $10,000 Cap on State and Local Taxes Impact the Housing Market in New Jersey?," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(1), pages 12-21.
• Jacek Dworzecki & Izabela Nowicka & Izabela Szkurlat, 2022. "Actions of the National Revenue Administration towards Protection of the Polish Cultural Heritage," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 980-990.
• Leszek Borowiec & Waldemar Szymanski, 2022. "Sealing of the VAT Tax System in Poland in 2016-2021 and the Implementation of Tax Rules," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 190-202.
• Leszek Borowiec & Waldemar Szymanski, 2022. "Sealing of the VAT Tax System in Poland in 2016-2021 and the Implementation of Tax Rules," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 190-204.
• Anna Matuszewska & Pawel Wielgocki, 2022. "Accounting Offices in View of Requirements Introduced by the Polish Deal," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 10-20.
• Jozef Kolanski, 2022. "Court Enforcement Officers’s Office Expenditures and Maintenance Costs Management," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 130-144.
• Jan Fraszczak, 2022. "Method of Management of Personal Income Tax Changes Implemented by the Polish Deal," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 145-155.
• Vladimir V. Gromov, 2022. "Features and Problems of Tax Incentives for Small Software Companies in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 8-25, February.
• Aleksei A. Batarin, 2022. "Features of State Regulation of Cash Register Use in the Kyrgyz Republic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 108-125, February.
• Vladimir V. Gromov, 2022. "Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 9-27, June.
• Maria G. Girich & Kristina V. Ivanovicheva & Antonina D. Levashenko, 2022. "Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 44-60, June.
• Sergey V. Bogachov & Sergey I. Kravchenko, 2022. "Financial and Tax Regulation of the Housing and Utilities Sector: Foreign Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 102-115, June.
• Yuri Biondi, 2022. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902522, HAL.
• Biondi Yuri, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(4), pages 407-415, November.
  • Yuri Biondi, 2023. "Corporate Control and Exceptions to Minimum Corporate Taxation: A Step Toward Fairness or Financialisation?," Post-Print hal-03902527, HAL.
• Saidj Faiz, 2022. " [Towards strengthening the position of the tax administration: modernization and digitization of the sector and its impact on improving the quality of public service]," Post-Print hal-03905264, HAL.
• Laurent Simula & Alain Trannoy, 2022. "Gini and Optimal Income Taxation by Rank," Post-Print hal-04000868, HAL.
• Cristina García Nicolás & Alejandro Ahijado Villalba, 2022. "El papel del Impuesto sobre Sucesiones en el ámbito rural: la transmisión de fincas rústicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 11-50, March.
• Milenka Villca Pozo, 2022. "Mecanismos de control de los impuestos sobre estancias turísticas en el alquiler vacacional en viviendas mediante plataformas digitales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 125-149, March.
• Álvaro Antón Antón & Álvaro Jesús Del Blanco García & Irma Mosquera Valderrama & José Andrés Rozas & Marina Serrat Romaní, 2022. "The Internet of Things in Tax Law," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 151-205, March.
• Jorge Martín López, 2022. "Inteligencia artificial, sesgos y no discriminación en el ámbito de la inspección tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 51-89, March.
• Aurora Ribes Ribes, 2022. "Retos del International Compliance Assurance Programme (ICAP) permanente de la OCDE como modelo de cumplimiento cooperativo multilateral," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 91-123, March.
• Salvador Montesinos Oltra, 2022. "La pragmática incoherencia de la calificación de las criptomonedas a efectos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 101-135, June.
• Felipe Alonso Murillo, 2022. "Recursos extraordinarios en la vía económico-administrativa tributaria. ¿Está justificada su existencia? ¿Qué modificaciones requiere su regulación?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 11-48, June.
• Konrad Pawel Slowinski, 2022. "Los principios de neutralidad y proporcionalidad como vectores del derecho de deducción en el Impuesto sobre el Valor Añadido. Una revisión crítica al hilo de la Sentencia del Tribunal de Justicia de ," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 137-163, June.
• Alfonso del Moral González, 2022. "La sanción de las conductas típicas derivadas de la indebida deducción del Impuesto sobre el Valor Añadido soportado en la adquisición de los vehículos automóviles de turismo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 49-68, June.
• Miguel Gutierrez Bengoechea, 2022. "Aspectos económicos y fiscales de los planes de pensiones y otros instrumentos de previsión privados: especial referencia a los de empleo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 69-100, June.
• M.ª Ángeles Ortega Almón & Araceli Rojo Gallego-Burín, 2022. "Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 109-141, September.
• Jordi De Juan Casadevall, 2022. "La responsabilidad subsidiaria del artículo 43.1.h) de la Ley General Tributaria: “sociedad refugio” y levantamiento del velo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 11-28, September.
• Aurora Ribes Ribes, 2022. "La relación cooperativa en España: experiencia acumulada y desafíos pendientes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 143-194, September.
• Pedro Jesús Jiménez Vargas, 2022. "Aplicación e integración de los modelos tributarios societarios: distribución, fiscalidad y deducción por doble imposición de los dividendos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 29-72, September.
• Mercedes Navarro Egea, 2022. "Inversión en startups a través de plataformas de equity crowdfunding y su tratamiento en la Ley del Impuesto sobre la Renta de las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 73-108, September.
• Alejandro Jiménez López, 2022. "La transposición de la regulación europea de las inspecciones conjuntas al derecho interno español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 127-160, December.
• Raquel Álamo Cerrillo, 2022. "Inflación, familia e Impuesto sobre la Renta de las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 13-33, December.
• Laura Soto Bernabeu, 2022. "Retos actuales de la necesaria reforma de los incentivos fiscales al mecenazgo en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 161-194, December.
• Félix Alberto Vega Borrego, 2022. "Las reglas de determinación de la cuantía en las reclamaciones económico-administrativas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 195-228, December.
• Ignasi Belda Reig, 2022. "“¿Por qué no debemos gravar la robótica? Argumentaciones en contra de la imposición a la robótica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 35-55, December.
• Marina Castro Bosque, 2022. "La facultad de los Tribunales Económico-Administrativos para plantear cuestiones prejudiciales ante el Tribunal de Justicia de la Unión Europea: una oportunidad para reformar su régimen jurídico y dot," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 57-89, December.
• José Ángel Gómez Requena, 2022. "El cumplimiento de las obligaciones tributarias en el marco cooperativo: ¿más allá del simple cumplimiento normativo?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 185(4), pages 91-125, December.
• Laszlo Goerke, 2022. "Endogenous Market Structure and Partisan Competition Authorities," IAAEU Discussion Papers 202201, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
• Rosa Hilda Hernandez Sandoval & Gabriel Aguilera Mancilla & Blanca Estela Montano Perez & Sergio Arcos Moreno, 2022. "Marital Partnership, Tax Income That Can Be Divided To Accumulate Between Spouses Mexico Sociedad Conyugal, Ingresos Fiscales Que Se Pueden Dividir Para Acumular Entre Conyuges Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 10(1), pages 37-46.
• Rosa Hilda Hernandez Sandoval & Laura Leticia Gaona Tamez & Gabriel Aguilera Mancilla & Williams Jesus Cortez Carrillo, 2022. "Triptych, Ideas To Acquire Specific Knowledge Of Exempt And Limited Income In Mexico Triptico, Ideas Para Adquirir Conocimiento Especifico De Ingresos Exentos Y Limitantes En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 15(1), pages 51-60.
• Chii-Shyan Kuo, 2022. "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1535-1572, May.
• Johnny Flentø & Leonardo Santos Simao, 2022. "llicit Financial Flows - The illusion of a common denominator," DERG working paper series 22-15, University of Copenhagen. Department of Economics. Development Economics Research Group (DERG).
• Rus’an Nasrudin & Djoni Hartono & Faizal Rahmanto Moeis & Andhika Putra Pratama & Raka Rizky Fadilla & Rustam Effendi, 2022. "The Potential Distributional and Economic Wide Impact of the New Indonesia's VAT Law Implementation," LPEM FEBUI Working Papers 202272, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2022.
• Stephan Muehlbacher & Thomas Sabitzer, 2022. "Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 291-311.
• Stoycho Dulevski, 2022. "Critical Remarks On the Implementation of the Anti-Tax Avoidance Directive in The Bulgarian Legislation," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 47-60, December.
• Pieter Buyl & Annelies Roggeman & Isabelle Verleyen, 2022. "An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data [“To Shift or Not to Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction," CESifo Economic Studies, CESifo Group, vol. 68(1), pages 46-72.
• Jillian Grennan, 2022. "Social Change through Financial Innovation: Evidence from Donor-Advised Funds," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 11(3), pages 694-735.
• Erdoğdu, M. Mustafa & Akar, Sevda, 2022. "Behavioral Aspects of Tax Amnesties and Their Effects in Twelve Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(2), pages 270-287.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022. "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(4), pages 585-600.
• Renato E. Reside, Jr., 2022. "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers 202203, University of the Philippines School of Economics.
• Oana Diana SANDOR, 2022. "L’Emission Des Billets À Ordre - Conséquences Et Implications Dans Les Relations Entre Professionnels," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 89, pages 95-101, June.
• Eva ERDOS, 2022. "Current Challenge In Figthting Against Tax Avoidance In The European Union: Link Between Sustainability And Taxation," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 91, pages 109-121, December.
• Kristýna Kebrtová & Hana Zídková, 2022. "New VAT Rules for E-commerce: What Will They Bring to Public Budgets?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(2), pages 49-68.
• Jiří Jakoubek & František Poborský & Jiří Teichmann, 2022. "Assessment of Transfer prices by expert or tax advisor [Posouzení transferových cen znalcem či daňovým poradcem]," Oceňování, Prague University of Economics and Business, vol. 15(4), pages 25-32.
• Boris Mišun & Karin Mašková & Marek Jindra, 2022. "Case study - specifics of transfer pricing in the context of enterprise valuation [Případová studie - specifika nastavení převodních cen v kontextu ocenění závodu]," Oceňování, Prague University of Economics and Business, vol. 15(4), pages 33-43.
• Jan Hájek & Cecília Olexová, 2022. "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, vol. 2022(1), pages 27-50.
• Joana Garcia, 2022. "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers w202214, Banco de Portugal, Economics and Research Department.
• Koski, Heli & Fornaro, Paolo, 2022. "The Design of R&D Tax Incentive Schemes and Firm Innovation," ETLA Reports 123, The Research Institute of the Finnish Economy.
• Aida Diana DUMITRESCU, 2022. "Study on the European Regulatory Framework in the Field of Electricity," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 2(1), pages 4-13, February.
• Gina ORGA-DUMITRIU, 2022. "Reception of Contract Group Theory in European Contract Law," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 2(1), pages 46-68, February.
• Delia-Raluca SANCARIUC, 2022. "Economic Regulation, Institutions and Entrepreneurship: Perspectives from the Experience of States in Transition," International Investment Law Journal, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 2(1), pages 69-82, February.
• Raluca Antoanetta TOMESCU, 2022. "The Legal Nature Of The Contravention And Its Influence On The Nullity Of The Record Of Finding The Contravention," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 11(1), pages 125-133, March.
• Diana Geanina IONA, 2022. "Theoretical And Practical Issues In Regard To The Liquidation Of The Matrimonial Regime Of Community Of Goods," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 11(1), pages 61-70, March.
• Marieta SAFTA, 2022. "The Role Of The Venice Commission In Shaping European Constitutionalism," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 11(1), pages 71-78, March.
• Cristian DUMITRESCU, 2022. "Strategies for Developing Monetary Policy in Emerging Countries," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 11(4), pages 566-571, December.
• Sacchidananda Mukherjee & Shivani Badola, 2022. "Estimation of VAT compliance costs of unincorporated enterprises in India: unit-level analysis," Indian Economic Review, Springer, vol. 57(2), pages 421-441, December.
• Shadrack Muthami Mwatu, 2022. "Institutions and export performance: firm level evidence from Kenya," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 69(4), pages 487-506, December.
• Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
• Nan-Ting Kuo & Shang-En Yu, 2022. "Applications of Book-Tax Difference in Accounting and Finance Research," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 104, pages 2539-2555, Springer.
• Katja Rietzler, 2022. "Steuertarif nicht der richtige Hebel für gezielte Entlastungen [Tax Rate not the Right Lever for Targeted Relief]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(10), pages 749-752, October.
• Gerhard Graf, 2022. "Wege und Irrwege der neuen Grundsteuerpläne in Deutschland [New Property Tax Models in Germany — Suitable Paths and Wrong Tracks]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(4), pages 294-297, April.
• Esteban Palacios Ronda, 2022. "El acceso de las fundaciones al régimen fiscal privilegiado de las entidades no lucrativas: propuestas para su reforma [Access of foundations to the privileged tax regime of non-profit organisation," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 140, pages 80508-80508.
• Teresa Puchol Tur, 2022. "El Impuesto sobre Hidrocarburos en las cooperativas agroalimentarias [The Hydrocarbon tax in agri-food cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83724-83724.
• Capatina-Verdes Neli, 2022. "Transfer Pricing and Related Party Transactions: A Bibliometric Analysis," Central European Economic Journal, Sciendo, vol. 9(56), pages 237-253, January.
• Müller-Thomczik Sandra & Reiter Lukas, 2022. "Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison," Central European Economic Journal, Sciendo, vol. 9(56), pages 269-290, January.
• Ištok Michal & Solilová Veronika & Brychta Karel, 2022. "Challenges in transfer pricing: A concept of safe harbours for financial transactions," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 18(4), pages 23-34, December.
• Lagodiienko Nataliia & Pozhydaieva Мariia & Krylov Denys, 2022. "Digitalization of Tax Administration in Ukraine: Risks and Opportunities," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 44(4), pages 443-450, December.
• Williams Colin C. & Gashi Ardiana, 2022. "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, vol. 17(2), pages 83-95, December.
• Karpowicz Andrzej, 2022. "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 12(1), pages 30-53, December.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
  • Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
• Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022. "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research 274, arqus - Arbeitskreis Quantitative Steuerlehre.
• Weerth, Carsten, 2022. "Übersicht der Lücken in der HS-Nomenklatur 2022," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5/2022, pages 31-32.

2021

• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021. "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, vol. 111(12), pages 3827-3871, December.
• Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2021. "Do People Respond to the Mortgage Interest Deduction? Quasi-experimental Evidence from Denmark," American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 273-303, May.
• Eric Zwick, 2021. "The Costs of Corporate Tax Complexity," American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 467-500, May.
• Pierre Bachas & Mauricio Soto, 2021. "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 36-71, November.
• Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
• Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021. "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(57), pages 466-466.
• Ramona LILE & Teodor-Florin CILAN & Grigorie SANDA & Robert Cristian ALMAȘI & Silviu Ilie SĂPLĂCAN, 2021. "The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 29-36, December .
• Raluca Cristina ANDREI, 2021. "The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 37-47, December .
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2021. "Business Digitalization, a Challenge for Taxation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 29-34, October.
• Lucian CERNUȘCA, 2021. "Single Tax Rectifying Statement," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 35-44, October.
• Lucian CERNUȘCA & Ronela-Manuela LASCU, 2021. "The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(11), pages 33-41, November.
• Cristina NICOLAESCU, 2021. "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 11-19, January.
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• Gabriel GOICEA, 2021. "The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 31-39, March.
• Lucian CERNUȘCA, 2021. "Supporting the Non-Profit/Cult Organizations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 47-56, April.
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• Stoycho Dulevski, 2021. "Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 36-52.
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• Juris Justitio Hakim Putra & Nabilla Nabilla & Fidelia Yemima Jabanto, 2021. "Comparing Carbon Tax and Cap and Trade as Mechanism to Reduce Emission in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(5), pages 106-111.
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• Koval Alexandra & Levashenko Antonina, 2021. "Will Automatic Exchange Help Fight Corruption and Criminal Money? [Поможет Ли Автообмен В Борьбе С Коррупцией И «Грязными» Деньгами?]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 6, pages 53-57, June.
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• Oosterlinck Kim & Panizza Ugo & Weidemaier Mark & Gulati Mitu, 2022. "The Odious Haitian Independence Debt," Journal of Globalization and Development, De Gruyter, vol. 13(2), pages 339-378, December.
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• José María Cobos Gómez, 2021. "El impuesto sobre envases de plástico no reutilizables y otras medidas fiscales en el anteproyecto de ley de residuos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 11-60, March.
• Ginés Parra Ruiz, 2021. "Antecedentes del régimen económico-financiero del agua. Incidencia de los modelos de política medioambiental europea en el actual régimen económico-financiero de la utilización del dominio público hid," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 131-157, March.
• José Francisco Sedeño López, 2021. "Medidas tributarias contra la obsolescencia programada en el marco de la economía circular: perspectiva comparada y posibles líneas de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 159-189, March.
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• Jordi de Juan Casadevall, 2021. "La sociedad holding familiar y el déficit de sustancia económica: una perspectiva iuscomunitaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 11-33, June.
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• Aitor Navarro Ibarrola, 2021. "Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 63-91, June.
• Laura Soto Bernabeu, 2021. "La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 93-129, June.
• Ignasi Belda Reig, 2021. "La compleja relación entre el software y la fiscalidad: tres aspectos a considerar," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 180(3), pages 11-29, September.
• Agustín Guillermo Turiel Martínez, 2021. "La aplicación de las medidas cautelares previstas en el artículo 146 de la Ley General Tributaria en el entorno digital," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 180(3), pages 133-171, September.
• Jordi De Juan Casadevall, 2021. "La poliédrica realidad de la empresa familiar: del frustrado enfoque holístico a la «sustantivación» de la ley tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 180(3), pages 31-65, September.
• Marta González Aparicio, 2021. "La prescripción tributaria como institución extintiva de fundamento múltiple," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 180(3), pages 67-96, September.
• Montserrat Hermosín Álvarez, 2021. "Permanent establishment. The crisis of the article 5 OECD MC in the digital economy," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 180(3), pages 97-131, September.
• Rodolfo Salassa Boix, 2021. "La compatibilidad de los ajustes fiscales en frontera ambientales con el GATT a partir del impuesto español sobre los plásticos no reutilizables," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 109-143, December.
• Jordi De Juan Casadevall, 2021. "La transposición interna del exit tax armonizado por la Directiva contra la elusión fiscal en el sistema tributario español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 11-40, December.
• Liana Simón Otero, 2021. "Análisis fiscal de la nueva Constitución cubana de 2019," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 145-168, December.
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• Mercedes Fuster Gómez, 2021. "La calificación de los establecimientos permanentes en las operaciones intracomunitarias: las transferencias de bienes, las ventas de bienes en consigna y las operaciones triangulares," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 79-107, December.
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• Binis, Mine, 2021. "Online Resolution of Tax Disputes: An Assessment on The Turkish Tax Judiciary System (Vergi Uyuşmazlıklarının Çevrim İçi Çözümü: Türk Vergi Yargı Sistemi Üzerine Değerlendirme)," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 12(3), pages 653-667, July.
• Sabaté, Oriol & Peres-Cajías, José, 2021. "Guerra, recursos naturales y hacienda pública: el caso de la Guerra del Pacífico (1879-1883)," Documentos de trabajo 1/2021, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
• Usang Edet Usang, Obal & Aniekan Etim, Udofia, 2021. "Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 1-10, September.
• Kobosko, Monika, 2021. "Ginące zawody jako konsekwencja zmian technologicznych na polskim rynku pracy," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, vol. 8(4), pages 1-21, December.
• C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
• Ewa Balcerowicz & Michał Myck & Joanna Tyrowicz & Paweł Wojciechowski & Kajetan Trzciński, 2021. "The Polish Deal: The economic consequences of the proposed new tax system," mBank - CASE Seminar Proceedings 0170, CASE-Center for Social and Economic Research.
• Cristina Onet, 2021. "General Principles Of The Fiscal Procedure. Correlation Of National Law With European Law In Fiscal Matters," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(1), pages 69-78, March.
• Nqobizwe Mvelo Ngema & Lonias Ndlovu, 2021. "The Custody Of Minor Children During The Dissolution Of Marriages: A Comparison Of Child Custody In South African Islamic Law And Common Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 102-114, June.
• Skender Gojani & Egzonis Hajdari, 2021. "Theoretical Aspects Related To The Insurance Contract In Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 115-119, June.
• Sedat Ismajli, 2021. "Judicial And Extrajudicial Structures On Human Rights Protection In The Republic Of Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 120-122, June.
• Mirsad Suhodolli, 2021. "Teaching Idioms To Albanian University Students In Kosovo," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 130-136, June.
• Kole Krasniqi, 2021. "The Threat Of Islamic Extremism In The Western Balkans For The National And International Security," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 137-141, June.
• Raluca Elena Anderco (Feraru), 2021. "The Right To Work And Precarious Work," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 142-152, June.
• Adrian Tutuianu & Florina Ramona Muresan, 2021. "Legal Nature Of Obligations Relating To Settlements Of 0.1% Quotas Of The Value Of Certified Works Owed According To Article 30 Of Law No. 50/1991 Regarding Certification Of Construction Works And 0.5," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 153-166, June.
• Avdullah Robaj, 2021. "Marriage According To The Islamic Law (Sharia) And The Secular Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 19-24, June.
• Elsa Zyberai, 2021. "The Role Of Public Administration In Drawing, Managing And Storing Public Documentation," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 33-37, June.
• Friedrich Hamadziripi & Howard Chitimira, 2021. "A Comparative Analysis Of Company Directors’ Accountability And The Statutory Duty Of Care, Skill And Diligence In South Africa And Zimbabwe," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 38-49, June.
• Kastriote Vlahna & Hajredin Kuci, 2021. "Extinction Of The Right Of Real Servitudes In Kosovo Comparative Aspect With Some European Countries," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 57-68, June.
• Mentor Lecaj & Granit Curri, 2021. "Advantages Of International Commercial Arbitration In Resolving The Commercial Contests," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 10(2), pages 96-101, June.
• Gianmarco Daniele & Tommaso Giommoni, 2019. "Corruption under Austerity," BAFFI CAREFIN Working Papers 19131, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
  • Gianmarco Daniele & Tommaso Giommoni, 2021. "Corruption under Austerity," Working Papers CEB 21-019, ULB -- Universite Libre de Bruxelles.
  • Gianmarco Daniele & Tommaso Giommoni, 2021. "Corruption under Austerity," CESifo Working Paper Series 8909, CESifo.
  • Daniele, Gianmarco & Giommoni, Tommaso, 2021. "Corruption under Austerity," CEPR Discussion Papers 15891, C.E.P.R. Discussion Papers.
• Steven Sheffrin & Rujun Zhao, 2021. "Public perceptions of the tax avoidance of corporations and the wealthy," Empirical Economics, Springer, vol. 61(1), pages 259-277, July.
• Akira Matsuoka, 2021. "The new international tax regime: analysis from a power-basis perspective," SN Business & Economics, Springer, vol. 1(5), pages 1-23, May.
• Gerhard Graf, 2021. "Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen [A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(3), pages 227-231, March.
• Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2024. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 39(120), pages 853-895.
  • Agust n B n trix & Lorenz Emter & Martin Schmitz, 2021. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers tep1321, Trinity College Dublin, Department of Economics.
• Esteban Palacios Ronda, 2021. "Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas en el ámbito del mecenazgo cultural [Solutions f," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 138, pages 75565-75565.
• Jamroży Marcin & Janiszewska Magdalena, 2021. "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(2), pages 177-193, June.
• Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.
• Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021. "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research 264, arqus - Arbeitskreis Quantitative Steuerlehre.
• Lorenz, Johannes & Diller, Markus & Sureth, Caren, 2021. "The epidemiology of tax avoidance narratives," arqus Discussion Papers in Quantitative Tax Research 268, arqus - Arbeitskreis Quantitative Steuerlehre.
• Weerth, Carsten, 2021. "Zwölf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 25-31.
• Weerth, Carsten, 2021. "Eine kurze Geschichte der Weltzollorganisation – aktuelle Entwicklungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2021, pages 5-10.
• Weerth, Carsten, 2021. "Übersicht der Bewilligungen und Zulassungen nach dem UZK – Abkürzungen/Antragstellung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2021, pages 67-69.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
  • Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.

2020

• Ricardo Perez-Truglia, 2020. "The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment," American Economic Review, American Economic Association, vol. 110(4), pages 1019-1054, April.
  • Ricardo Perez-Truglia, 2019. "The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment," NBER Working Papers 25622, National Bureau of Economic Research, Inc.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
  • Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
  • Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.
• Jacob Bastian, 2020. "The Rise of Working Mothers and the 1975 Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 44-75, August.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020. "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, vol. 110, pages 162-166, May.
• Tito Boeri & Giulia Giupponi & Alan B. Krueger & Stephen Machin, 2020. "Solo Self-Employment and Alternative Work Arrangements: A Cross-Country Perspective on the Changing Composition of Jobs," Journal of Economic Perspectives, American Economic Association, vol. 34(1), pages 170-195, Winter.
• Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
  • Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
• Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 3-26, Fall.
  • Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," NBER Working Papers 27922, National Bureau of Economic Research, Inc.
  • Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Working Papers halshs-03022110, HAL.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 20-26, October.
• Lucian CERNUȘCA, 2020. "The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 27-37, October.
• Bogdan Cosmin GOMOI, 2020. "Taxation of Income from Professional Training Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 38-45, October.
• George-Adrian STANCIU, 2020. "National and International Fiscal Regulations on Value Added Tax (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 61-72, October.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding the Real Estate Rentals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 15-22, November.
• Bogdan-Alexandru SMERCINSCHI, 2020. "The Perception of the Economic Field Professionals Regarding the Accounting and Tax Regulations Specific to SMEs," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 3-14, November.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020. "Related Party Transactions: A Series of Relevant Considerations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 36-43, November.
• George-Adrian STANCIU, 2020. "National and International Fiscal Regulations on Value Added Tax (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(11), pages 64-72, November.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 31-41, January.
• Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ, 2020. "The Fiscal Burden in Relation to Income from Salaries. European Union Case Study," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 42-47, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 48-59, January.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 19-29, February.
• Bogdan Cosmin GOMOI, 2020. "The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 47-57, February.
• Elena STĂNCIULESCU, 2020. "The Tax Regime of Non-Profit Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 58-66, February.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 24-34, March.
• Lucian CERNUȘCA, 2020. "The Single Return for the Year 2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 43-53, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 54-64, March.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 65-70, March.
• Lucian CERNUȘCA, 2020. "Form 230," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 56-63, April.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 24-34, May.
• Adriana Florina POPA & Radu CIOBANU, 2020. "Tax Measures Adopted in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 44-52, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 53-62, May.
• Bogdan Cosmin GOMOI, 2020. "Accounting and Fiscal Approaches Concerning the Motor Vehicles which Are Not Exclusively Used for the Purpose of Economic Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 21-29, June.
• Lucian CERNUȘCA, 2020. "The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 54-62, June.
• Lucian CERNUȘCA, 2020. "Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 48-55, July.
• Elena STĂNCIULESCU, 2020. "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 45-52, August.
• Adriana CAZACU, 2020. "International Double Taxation. Content, Consequences and Avoidance (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 62-72, August.
• Bogdan-Alexandru SMERCINSCHI, 2020. "Accounting and Tax Regulations and Practices Specific to Small- and Medium-Sized Entities (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 33-42, September.
• Adriana CAZACU, 2020. "International Double Taxation. Content, Consequences and Avoidance (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 61-72, September.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 31-41, January.
• Radu CIOBANU & Daniela-Nicoleta SAHLIAN & Mihai VUȚĂ, 2020. "The Fiscal Burden in Relation to Income from Salaries. European Union Case Study," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 42-47, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 48-59, January.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 19-29, February.
• Bogdan Cosmin GOMOI, 2020. "The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 47-57, February.
• Elena STĂNCIULESCU, 2020. "The Tax Regime of Non-Profit Organisations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 58-66, February.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 24-34, March.
• Lucian CERNUȘCA, 2020. "The Single Return for the Year 2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 43-53, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 54-64, March.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2020. "Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 65-70, March.
• Lucian CERNUȘCA, 2020. "Form 230," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 56-63, April.
• Bogdan Cosmin GOMOI, 2020. "The Tax and Accounting Treatments Regarding the Revaluation of Buildings and Lands," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 24-34, May.
• Adriana Florina POPA & Radu CIOBANU, 2020. "Tax Measures Adopted in the Context of the Coronavirus Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 44-52, May.
• Lucian CERNUȘCA, 2020. "The Mechanism for the Taxation of Investment Incomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 53-62, May.
• Liubov Kasianenko & Iryna Shopina & Mariia Karmalita & Dmytro Muliavka, 2020. "Interest in the context of tax relations: traditional approach and trends of tax management development," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 10(1), pages 56-68, March.
• Yuriy Onischyk & Olena Maidannyk & Yaroslav Zhuravel & Pavlo Selezen, 2020. "International treaty as a source of financial law in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 10(3), pages 419-426, December.
• Mariia Karmalita & Anna Nechai & Tetiana Sholkova & Kostiantyn Hubskyi, 2020. "Realization of private and public interest in taxation during public financial activity in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 10(3), pages 442-454, December.
• Olha Dmytryk & Oksana Makukh, 2020. "Economic Principles Of Taxation: Problems Of Definition And Embodiment In The Tax Legislation Of Ukraine And The European States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(2).
• Stoycho Dulevski, 2020. "Scientific and Applied Challenges in the Concept “Fixed Establishment” in the Modern Tax Systems," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 52-69.
• Гл. Ас. Д-Р Георги Ранчев, 2020. "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(4), pages 1-8.
• Max Gillman, 2021. "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
  • Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS 2038, Institute of Economics, Centre for Economic and Regional Studies.
  • Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers wp675, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
• Alex A.T. Rathke & Amaury J. Rezende & Christoph Watrin, 2020. "Classification of transfer pricing systems across countries," International Economics, CEPII research center, issue 164, pages 151-167.
• Stoycho Dulevski, 2020. "Digital Permanent Establishment," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 52-69.
• Стойчо Дулевски, 2020. "Дигиталното Място На Стопанска Дейност," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 55-75.
• Maria R.U.D. Tambunan & Haula Rosdiana & Edi Slamet Irianto, 2020. "Taxing Digital Economy through Online Marketplace in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(2), pages 187-192.
• Richardson, Grant & Taylor, Grantley & Obaydin, Ivan, 2020. "Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?," Journal of Corporate Finance, Elsevier, vol. 64(C).
• Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020. "Classification of transfer pricing systems across countries," International Economics, Elsevier, vol. 164(C), pages 151-167.
• Thanh, Su Dinh & Canh, Nguyen Phuc, 2020. "Taxation and capital formation: Non-linear effects and asymmetry between developing and developed countries," The Journal of Economic Asymmetries, Elsevier, vol. 22(C).
• Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020. "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, vol. 81(C).
  • Christoph Engel & Luigi Mittone & Azzurra Morreale, 2019. "Tax Morale and Fairness in Conflict - An Experiment," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_02, Max Planck Institute for Research on Collective Goods.
• Boeri, Tito & Giupponi, Giulia & Krueger, Alan B. & Machin, Stephen, 2020. "Solo self-employment and alternative work arrangements: a cross-country perspective on the changing composition of jobs," LSE Research Online Documents on Economics 104592, London School of Economics and Political Science, LSE Library.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
  • Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
  • Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.
• Alex A.T. Rathke & Amaury José Rezende & Christoph Watrin, 2020. "The impact of countries' transfer pricing rules on profit shifting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(1), pages 22-49, September.
• Colin Williams & Gamze Oz-Yalaman, 2020. "Explaining the informal economy in Western Europe: beyond a rational economic actor perspective," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 48(5), pages 1084-1096, September.
• Anna Cwiakala-Malys & Iwona Piotrowska & Małgorzata Durbajlo-Mrowiec & Paweł Lagowski, 2020. "Measurement of Grey Economy and System Ways of Limiting it – Polish Example," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 997-1023.
• Mitu Gulati & Ugo Panizza, 2020. "Alternative Solutions to the Odious Debt Problem," Annals of the Fondazione Luigi Einaudi. An Interdisciplinary Journal of Economics, History and Political Science, Fondazione Luigi Einaudi, Torino (Italy), vol. 54(1), pages 153-168, June.
  • Mitu Gulati & Ugo Panizza, 2020. "Alternative Solutions to the Odious Debt Problem," IHEID Working Papers 02-2020, Economics Section, The Graduate Institute of International Studies.
• Vladimir V. Gromov, 2020. "Regional Tax Competition at Different Phases of Tax System Evolution in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 41-57, February.
• Mitu Gulati & Ugo Panizza, 2020. "Alternative Solutions to the Odious Debt Problem," Annals of the Fondazione Luigi Einaudi. An Interdisciplinary Journal of Economics, History and Political Science, Fondazione Luigi Einaudi, Torino (Italy), vol. 54(1), pages 153-168, June.
  • Mitu Gulati & Ugo Panizza, 2020. "Alternative Solutions to the Odious Debt Problem," IHEID Working Papers 02-2020, Economics Section, The Graduate Institute of International Studies.
• Dušan Isakov & Christophe Pérignon & Jean-Philippe Weisskopf, 2021. "What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment [Financial constraints, asset tangibility, and corporate investment]," The Review of Financial Studies, Society for Financial Studies, vol. 34(12), pages 5756-5795.
  • Isakov, Dusan & Pérignon, Christophe & Weisskopf, Jean-Philippe, 2019. "What if dividends were tax-exempt? Evidence from a natural experiment," FSES Working Papers 498, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
  • Dušan Isakov & Christophe Perignon & Jean-Philippe Weisskopf, 2020. "What If Dividends Were Tax‐Exempt? Evidence from a Natural Experiment," Working Papers hal-02953033, HAL.
• Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 3-26, Fall.
  • Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," NBER Working Papers 27922, National Bureau of Economic Research, Inc.
  • Emmanuel Saez & Gabriel Zucman, 2020. "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Working Papers halshs-03022110, HAL.
• Max Gillman, 2021. "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
  • Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers wp675, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  • Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS 2038, Institute of Economics, Centre for Economic and Regional Studies.
• Susana Aníbarro Pérez, 2020. "La inseguridad jurídica creada por la inactividad del legislador en el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 11-34, March.
• María Eugenia Simón-Yarza, 2020. "La corrección de la doble imposición jurídica de las rentas obtenidas por un establecimiento permanente en el Impuesto de Sociedades (arts. 22 y 31 de la Ley del Impuesto sobre Sociedades)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 113-141, March.
• Borja Garín Ballesteros, 2020. "Fundamentos y contenido del derecho al contradictorio tributario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 35-60, March.
• María Teresa Mata Sierra, 2020. "De la independencia de los Tribunales Económico-Administrativos: cuestionamiento por el Tribunal de Justicia de la Unión Europea y consecuencias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 61-87, March.
• Bernardo D. Olivares Olivares, 2020. "Transparencia y aplicaciones informáticas en la Administración tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 174(1), pages 89-111, March.
• Juan Antonio Navarro Garmendia, 2020. "Cuestiones tributarias conflictivas en el patrimonio protegido de las personas con discapacidad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 117-134, June.
• Alejandro Blázquez Lidoy, 2020. "¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impues," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 13-58, June.
• Rosario Pallarés Rodríguez, 2020. "La prórroga de los presupuestos en el Estado y en las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 135-166, June.
• María Esther Sánchez López, 2020. "Seguridad jurídica y producción normativa en materia tributaria. Incidencia sobre el cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 167-196, June.
• Diana Ferrer Vidal, 2020. "Análisis jurídico de algunos de los aspectos más controvertidos del ajuste secundario: un camino interpretativo en evolución," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 59-92, June.
• Elizabeth Gil García, 2020. "A review of the pre and post COVID–19 State aid rules in the area of R&D&I," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 175(2), pages 93-116, June.
• Yohan Andrés Campos Martínez, 2020. "A vueltas con la imposición patrimonial: la propuesta de un impuesto sobre las grandes fortunas. Algo cambia y todo sigue igual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 11-51, September.
• Benjamín Sevilla Bernabéu, 2020. "Cuestiones debatidas sobre forma y sustancia en la tributación internacional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 117-137, September.
• José María Tovillas Morán, 2020. "El procedimiento de verificación de datos: uso indebido y nulidad de pleno derecho," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 139-166, September.
• Miguel Ángel Luque Mateo, 2020. "Financiación del Tercer Sector de Acción Social en España y en Italia a través de la «X solidaria»," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 53-83, September.
• Amparo Navarro Faure, 2020. "Reflexiones y propuestas sobre la tributación de las empresas de base tecnológica después de Covid-19," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 85-115, September.
• Benjamí Anglès Juanpere, 2020. "Medidas fiscales locales para ayudar a la economía y el empleo, también en tiempos de COVID-19," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 11-38, December.
• Enrique Sánchez de Castro, 2020. "Algunas consideraciones críticas a raíz de la Resolución de 13 de febrero de 2020, de la Dirección General de Tributos, sobre la consideración como entidades en régimen de atribución de rentas a deter," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 139-169, December.
• Begoña Sesma Sánchez, 2020. "Efectos de las sentencias anulatorias de normas en el ámbito tributario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 171-211, December.
• Antonio Del Sole, 2020. "Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 39-68, December.
• Irene Rovira Ferrer, 2020. "La tributación del ajuar doméstico en el Impuesto sobre Sucesiones y Donaciones: análisis y consecuencias de la nueva doctrina del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 69-95, December.
• Víctor Manuel Sánchez Blázquez, 2020. "La presentación de declaraciones y autoliquidaciones tributarias por medios informáticos y electrónicos en Alemania: evolución normativa y situación actual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 97-137, December.
• Bernardo Olivares Olivares, 2020. "La modificación del comportamiento del contribuyente a través de la divulgación de su identidad en el listado de incumplidores relevantes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 91-130, March.
• Ru-Je Lee & Hui-Sung Kao, 2020. "The Effect Of Ceo Power On Tax Avoidance: Evidence From Taiwan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 14(1), pages 1-27.
• Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020. "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 575-605, June.
• Mitu Gulati & Ugo Panizza, 2020. "The Hausmann–Gorky Effect," Journal of Business Ethics, Springer, vol. 166(1), pages 175-195, September.
  • Mitu Gulati & Ugo Panizza, 2018. "The Hausmann-Gorky Effect," IHEID Working Papers 02-2018, Economics Section, The Graduate Institute of International Studies.
• Timur Kuran, 2020. "Zakat: Islam’s missed opportunity to limit predatory taxation," Public Choice, Springer, vol. 182(3), pages 395-416, March.
• Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020. "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 762-786.
• Antonio Sánchez Sierra & Marco Antonio Daza Mercado & Maricela Lemus Arellano, 2020. "Ética tributaria en México, reflexiones sobre su aplicación práctica," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 14, pages 40-50, January-D.
• Max Gillman, 2020. "Technical Appendix: “Income Tax Evasion: Tax Elasticity, Welfare, and Revenueâ€," Working Papers 1018, University of Missouri-St. Louis, Department of Economics.
• Givati, Yehonatan, 2020. "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 107-136, April.
• Stoycho Dulevski, 2020. "An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 342-349, June.
• Stoycho Dulevski, 2020. "Some Issues Regarding the Bulgarian Controlled Foreign Companies' Rules," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 1-79–96, December.
• Brian Galle, 2020. "The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations," American Law and Economics Review, American Law and Economics Association, vol. 22(2), pages 339-376.
• Recep Yücedoğru & İdris Sarisoy, 2020. "Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters," CESifo Economic Studies, CESifo, vol. 66(3), pages 285-300.
• Alex Rees-Jones & Dmitry Taubinsky, 2020. "Measuring “Schmeduling”," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2399-2438.
  • Alex Rees-Jones & Dmitry Taubinsky, 2016. "Measuring “Schmeduling”," NBER Working Papers 22884, National Bureau of Economic Research, Inc.
• Lioara-Veronica Pasc & Camelia-Daniela HaÈ›egan, 2020. "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1030, December.
• Rigó, Csaba Balázs & Tóth, András, 2020. "The Symbolic Significance of Digital Services Tax and its Practical Consequences," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(4), pages 515-530.
• Szabóné Bonifert, Éva, 2020. "Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(4), pages 531-553.
• Daniela Cristina VALEA, 2020. "Some Considerations Regarding On The Probative Role Of The Findings Report Drawn Up By Anti-Fraud Inspectors Within N.A.F.A. In The Criminal Trial In Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 81, pages 117-122, June.
• Claudio DARBISI, 2020. "Determination Of Transfer Pricing," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 82, pages 13-21, September.
• Daniela Cristina VALEA, 2020. "Defending The Financial Interests Of The European Union Through Criminal Law Instruments - Implementation In Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 82, pages 39-48, September.
• Muttaqin, Rahmat & Akın, Emre, 2020. "Turkey-Indonesia Tax Treaty Post-MLI," MPRA Paper 100675, University Library of Munich, Germany.
• Akın, Emre, 2020. "Aggressive Tax Policy versus Aggressive Tax Planning," MPRA Paper 100844, University Library of Munich, Germany.
• Jáchym Lukeš, 2020. "Valid commercial reasons for mergers [Řádné ekonomické důvody realizace fúzí z pohledu daňového práva a ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(2).
• Jáchym Lukeš, 2020. "Valid commercial reasons for mergers [Řádné ekonomické důvody realizace fúzí z pohledu daňového práva a ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(2), pages 27-42.
• Jan Hájek, 2020. "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
• Jan Hájek, 2020. "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 25-37.
• Michal Krajňák, 2020. "Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní? [Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(5), pages 534-553.
• Marcela BENGESCU, 2020. "Legal Reserves, Provisions And Adjustments For Tax Depreciations," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 3-8.
• Daniela IANCU & Andreea DRAGHICI & Adriana PIRVU, 2020. "Considerations On The Fiscal And Budgetary Implications Of The Activation Of The General Derogatory Clause From The Stability And Growtg Pact," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(3), pages 41-46.
• Aytac, Alp & Gucenme Gencoglu, Umit, 2020. "Comparison of TFRS, BOBI FRS, KUMI FRS and General Communiqué on Application of Accounting System (MSUGT) in terms of Tangible Fixed Assets and Depreciation," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 11(3), pages 753-767, July.
• Klinkner, Thorsten & dos Santos Firnhaber, Catarina, 2020. "Die steuerliche Perspektive der Familienstiftung als Beteiligungsholding," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 19-29, December.
• Roxana Maria Chirieac, 2020. "Vat Enforcement By The Romanian Tax Authorities In The Context Of The Uniform Imposition Of Vat In The European Union," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 9(Special I), pages 16-26, September.
• Kay Blaufus & Franziska Hoffmann, 2020. "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, vol. 90(2), pages 173-205, March.
• Dimitrios Komninos & Zacharias Dermatis & Athanasios Anastasiou & Panagiotis Liargovas, 2020. "The Effect of over-taxation and Corruption at Commercial Enterprises in Greece: Evidence from a Survey Experiment," Journal of Statistical and Econometric Methods, SCIENPRESS Ltd, vol. 9(4), pages 1-10.
• Madina Serikova & Lyazzat Sembiyeva & Maryna Karpitskaya & Lyazzat Beisenova & Balsheker Alibekova & Aigerim Zhussupova, 2020. "The importance of innovative tools application in the development of state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2764-2783, June.
• Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2020. "The rise and decline of industrial foundations as controlling owners of Swedish listed firms: the role of tax incentives," Scandinavian Economic History Review, Taylor & Francis Journals, vol. 68(2), pages 170-191, May.
  • Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2019. "The Rise and Decline of Industrial Foundations as Controlling Owners of Swedish Listed Firms: The Role of Tax Incentives," Working Paper Series 1279, Research Institute of Industrial Economics, revised 03 Mar 2020.
• Ana Lambea Rueda & María Amparo Grau Ruiz & Gema Pastor Albaladejo, 2020. "La sostenibilidad de la vivienda: razones para incentivar su desarrollo en España [The sustainability of housing: reasons to encourage its development in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67334-67334.
• Alberto Atxabal Rada, 2020. "Las medidas fiscales para favorecer el emprendimiento por las cooperativas [Tax measures to encourage entrepreneurship by cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67335-67335.
• Liana Simón Otero & Adoración Carballo Moya, 2020. "Tributación y cooperativismo: el régimen fiscal de las cooperativas no agropecuarias (CNA) en Cuba [Taxation and cooperativism: the fiscal regime of the non-agricultural cooperatives (CNA) in Cuba]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 134, pages 65489-65489.
• Graciela Lara Gómez, 2020. "Las Cooperativas como Entidades con Fines No Lucrativos en México: regulación y características tributarias [Cooperatives as non-profit entities in Mexico: Regulation and tax characteristics]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 134, pages 69161-69161.
• Jean-Denis Rosales Gutiérrez, 2020. "Critical Thoughts about the SUNDDE’s Power to Determine the Reasonabe Prices in Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 45(49), pages 191-228, january-d.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020. "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, vol. 6(4), pages 72-94, December.
• Tomkiewicz Jacek & Postuła Marta, 2020. "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 83-97, June.
• Tomkiewicz Jacek & Postuła Marta, 2020. "State Autonomy in Shaping Tax Policies: Facts and Myths Based on the Situation in OECD Countries," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(2), pages 83-97, June.
• Johansson Dan & Stenkula Mikael & Wykman Niklas, 2020. "The Taxation of Industrial Foundations in Sweden (1862–2018)," Nordic Tax Journal, Sciendo, vol. 2020(1), pages 1-14, January.
• Williams Colin C. & Kayaoglu Aysegul, 2020. "The Coronavirus Pandemic and Europe’s Undeclared Economy: Impacts and a Policy Proposal," South East European Journal of Economics and Business, Sciendo, vol. 15(1), pages 80-92, June.
• Sejkora Tomáš, 2020. "Nature of Charge for Breach of Budgetary Discipline from Czech Perspective," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 10(1), pages 36-47, December.
• Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik, 2020. "Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten," arqus Discussion Papers in Quantitative Tax Research 256, arqus - Arbeitskreis Quantitative Steuerlehre.
• Weerth, Carsten, 2020. "Zoll: Das Bürger- und Geschäftskundenportal (BuG)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 32-34.
• Weerth, Carsten, 2020. "Das Japan-EU-Freihandelsabkommen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 5-9.
• Weerth, Carsten, 2020. "Elf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-14.
• Weerth, Carsten, 2020. "Änderungen in der Postabfertigung 2020/2021 – Hintergründe, Probleme, Einschätzungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5, pages 21-23.
• Weerth, Carsten, 2020. "Arbeitsprogramm zum UZK ab 2020," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 163-163.
• Weerth, Carsten, 2020. "Zustand der Zollunion 2019," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 17-24.
• Weerth, Carsten, 2020. "Cocaine Smuggling by Help of Narco-Submarines from South America to Europe and Africa: A Proven Case – A Last Wake-Up Call for Customs Services Around the World," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1/2020, pages 37-42.
• Weerth, Carsten, 2020. "Die Zollverwaltungen der EU-28 - ein Vergleich," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9/2020, pages 49-52.
• Weerth, Carsten, 2020. "Cocaine Smuggling by help of Narco-Submarines from South America to Africa and Europe: A call for a higher awareness of an existing smuggling pathway," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2/2020, pages 33-49.
• Weerth, Carsten, 2020. "World Customs Organization’s Role During the COVID-19-Pandemic: Declarations, Information Distribution, Guidance and Leadership," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(4), pages 44-56.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
  • Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.
• Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.

2019

• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
  • Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
  • Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
  • Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
• Irem Guceri & Li Liu, 2019. "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 266-291, February.
  • Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  • Irem Guceri & Ms. Li Liu, 2017. "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers 2017/084, International Monetary Fund.
• Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019. "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 55-87, August.
• Adriana Elena PORUMBOIU & Petre BREZEANU, 2019. "A Literature Review on Fiscal Risks," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 107-111, November.
• Anca BUZIERNESCU & Radu BUZIERNESCU, 2019. "Use of the Common and Consolidated Corporate Tax Base at European Union Level. Implications for Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 120-126, November.
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• Georgiana Anghel-Tudor, 2019. "Criminalizing fraud affecting the European Union's financial interests by diminution of VAT resources," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 9(1), pages 137-146, March.
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• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
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• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2019. "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d’or," Working Papers P252, FERDI.
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• Luis Miguel Muleiro Parada, 2019. "El futuro de la tributación de la economía digital en la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 109-142, March.
• Begoña Pérez Bernabeu, 2019. "Propuestas de reforma del sistema de imposición de las rentas del trabajo en España: hacia la integración estructural de impuestos y prestaciones sociales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 143-164, March.
• José Alberto Sanz Díaz-Palacios, 2019. "La regularización del “quinto año” en supuestos de delito fiscal: ¿un caso de renuncia a la prescripción tributaria ganada?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 165-183, March.
• Luis Toribio Bernárdez, 2019. "Problemas prácticos en la tributación de las rentas obtenidas por los deportistas en el extranjero. El caso particular de la International Champions Cup a la luz del Convenio entre España y Estados Un," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 185-217, March.
• Belén García Carretero, 2019. "La fiscalidad ambiental en materia de residuos en el nuevo marco de una economía circular," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 31-68, March.
• Jorge De Juan Casadevall, 2019. "La codificación de la cláusula antiabuso en el Derecho de la Unión (I)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 170(1), pages 69-108, March.
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• Pablo A. Hernández González-Barreda, 2019. "Algunas cuestiones sobre el gravamen a la emigración (exit tax) del artículo 95 bis LIRPF: inconsistencias con el régimen de salida posterior a una reorganización, libertades de la Unión y convenios t," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 129-156, June.
• Jorge De Juan Casadevall, 2019. "La codificación de la cláusula antiabuso en el Derecho de la Unión (II)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 157-181, June.
• Diego de Miguel Hernando & Marta Rodríguez Castillo & Marion Taylor, 2019. "Consideraciones tributarias generales sobre el bitcoin," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 183-194, June.
• Alberto Vaquero García, 2019. "Implicaciones de los pactos sucesorios sobre el Impuesto de Sucesiones y Donaciones: el caso de Galicia," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 195-223, June.
• Juan Calvo Vérgez, 2019. "Pasado, presente y fututo del Impuesto sobre el Valor de la Producción de Energía Eléctrica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 37-86, June.
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• Carlos Javier Correcher Mato, 2019. "Reflexiones sobre el artículo 54 ter RGGIT: un nuevo deber de información directamente aplicable al sector del alojamiento colaborativo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 171(2), pages 87-128, June.
• Juan Jesús Martos García, 2019. "Opciones para combatir el fraude y blanqueo de capitales, ¿restricción o eliminación de la estimación objetiva en el Impuesto sobre la Renta de las Personas Físicas?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 105-156, September.
• Irene Rovira Ferrer, 2019. "Estado actual de la tributación en la disolución del condominio indivisible," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 157-182, September.
• Trinidad Fernández Cortés, 2019. "La devolución de las prestaciones por maternidad y paternidad tras la Sentencia del Tribunal Supremo 1462/2018, de 3 de octubre: procedimiento, límites y posibles incidencias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 59-77, September.
• Juan Calvo Vérgez, 2019. "La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 7-57, September.
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• María Teresa Mata Sierra, 2019. "El fomento de la igualdad de género a través de un beneficio fiscal en el Impuesto de Sociedades: análisis crítico y propuestas de mejora," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 173(4), pages 117-158, December.
• Aitor Navarro Ibarrola, 2019. "Intangibles de difícil valoración y ajustes retrospectivos en la normativa española sobre precios de transferencia," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 173(4), pages 159-185, December.
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• Elena Dobre & Irena Munteanu, 2019. "Implementation of BEPS Project - Stakes, Expectations, Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 106-110, December.
• Anca Buziernescu, 2019. "Econometric Modeling of the Correlation Between the Type of Income Taxation of Natural Persons and the Standard of Living in the E.U," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 23-29, December.
• Irena Munteanu & Elena Dobre, 2019. "Specific Elements of Transfer Pricing Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 42-49, December.
• Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.
• Igor Kotlán & Daniel Němec & Zuzana Machová, 2019. "Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice [Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2019(4), pages 371-384.
• Marcela BENGESCU, 2019. "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(1), pages 17-22.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
  • Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should There Be Lower Taxes on Patent Income?," NBER Working Papers 24843, National Bureau of Economic Research, Inc.
  • Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019. "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series 177, CRC TRR 190 Rationality and Competition.
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should there be lower taxes on patent income?," IFS Working Papers W18/19, Institute for Fiscal Studies.
• Carolyn Fischer & Leonie Reins & Dallas Burtraw & David Langlet & Åsa Löfgren & Michael Mehling & Stefan Weishaar & Lars Zetterberg & Harro van Asselt & Kati Kulovesi, 2019. "The Legal and Economic Case for an Auction Reserve Price in the EU Emissions Trading System," CESifo Working Paper Series 7903, CESifo.
  • Reins, Leonie & Fischer, Carolyn & Burtraw, Dallas & Langlet, David & Löfgren, Åsa & Mehling, Michael & Weishaar, Stefan & Zetterberg, Lars & van Asselt, Harro & Kulovesi, Kati, 2019. "The Legal and Economic Case for an Auction Reserve Price in the EU Emissions Trading System," RFF Working Paper Series 19-23, Resources for the Future.
• Jeroh, Edirin,, 2019. "Assessing The Nexus Between Forensic Accounting, The Finance Act, 2019 And Tax Revenue In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 4(2), pages 212-236, July - De.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2019. "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (2do trimestre 2019)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(2), pages 98-99.
• Zolotareva, Anna (Золотарева, Анна), 2019. "Problems of Non-Tax Charge Codification [Проблемы Кодификации Неналоговых Платежей]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 62-81, December.
• Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019. "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 648-664, November.
• Rafal Szczepaniak & Marcin Krzymuski, 2019. "Polish, German And French Examples Of The Application Of Actio Pauliana To Tax Obligations. Reflections On The Sense Of The Division Into Public And Private Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 8(1), pages 5-23, May.
• Markus Diller & Thomas Späth & Johannes Lorenz, 2019. "Inheritance tax planning with uncertain future payroll expenses: an analytical solution to the optimal choice between full and standard exemption," Journal of Business Economics, Springer, vol. 89(5), pages 599-626, July.
• Johannes Lorenz, 2019. "Population dynamics of tax avoidance with crowding effects," Journal of Evolutionary Economics, Springer, vol. 29(2), pages 581-609, April.
• José A. Rozas & Maria Pia Nastri & Enza Sonetti, 2019. "Assessing Tax Risk by “Country-by-Country Reporting”," Springer Books, in: Paola De Vincentiis & Francesca Culasso & Stefano A. Cerrato (ed.), The Future of Risk Management, Volume I, chapter 0, pages 397-420, Springer.
• Hanjo Allinger, 2019. "Ehegattensplitting sinnvoll reformieren [Reforming Joint Taxation in Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(7), pages 494-496, July.
• Esteban Palacios Ronda, 2019. "Utilidad pública de las asociaciones. Revocación por la Administración y solución fundacional [Public utility of the associations. Revocation by the Administration and foundational solution]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 130, pages 99-121.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
  • Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
  • Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de Economía - IECON.
  • Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
  • Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
• Dilruba Pashayeva, 2019. "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
• Valantiejus Gediminas & Katuoka Saulius, 2019. "Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States," Economics and Culture, Sciendo, vol. 16(2), pages 21-38, December.
• Podstawka Łukasz, 2019. "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 12(3), pages 312-325, September.
• Grover Richard & Walacik Marek, 2019. "Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland," Real Estate Management and Valuation, Sciendo, vol. 27(1), pages 35-48, March.
• Lizińska Wiesława, 2019. "Use of Investment Areas in Special Economic Zones in Poland in the Context of Planned Legislation Changes," Real Estate Management and Valuation, Sciendo, vol. 27(1), pages 92-102, March.
• Gashi Ardiana & Williams Colin C., 2019. "Evaluating the Prevalence and Distribution of Unregistered Employment in Kosovo: Lessons from a 2017 Survey," South East European Journal of Economics and Business, Sciendo, vol. 14(1), pages 7-20, June.
• Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
• Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Journal of Housing Economics, Elsevier, vol. 46(C).
  • Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Discussion Papers 03/2019, Deutsche Bundesbank.
• Steinbach, Armin & Valta, Matthias, 2019. "CO2-orientierte Bepreisung der Energieträger - Handlungsoptionen, Kompensationsmöglichkeiten und ihre rechtlichen Rahmenbedingungen," DICE Ordnungspolitische Perspektiven 101, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
• Weerth, Carsten, 2019. "Smartphone-App Zoll und Reise," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2019, pages 11-12.
• Weerth, Carsten, 2019. "Zuschlag nach § 32 ZollVG bei Straftat oder Ordnungswidrigkeit? – Gefahr der Strafvereitelung im Amt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 38-41.
• Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints 191027, ZBW - Leibniz Information Centre for Economics.
• Brettschneider, Jörg, 2019. "Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator," EconStor Preprints 197795, ZBW - Leibniz Information Centre for Economics.
• Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.

2018

• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2018. "Misperceptions about Tax Audits," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 83-87, May.
• Matthew Weinzierl, 2018. "Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors," Journal of Economic Literature, American Economic Association, vol. 56(2), pages 673-684, June.
• Joel Slemrod, 2018. "Is This Tax Reform, or Just Confusion?," Journal of Economic Perspectives, American Economic Association, vol. 32(4), pages 73-96, Fall.
• Alan J. Auerbach, 2018. "Measuring the Effects of Corporate Tax Cuts," Journal of Economic Perspectives, American Economic Association, vol. 32(4), pages 97-120, Fall.
• Matthew Enya Nwocha, 2018. "Fundamental elements of agency relations under Nigerian commercial law," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 8(Special), pages 192-201, October.
• Mykola Inshyn & Leonid Mohilevskyi & Oleksii Drozd, 2018. "The Issue Of Cryptocurrency Legal Regulation In Ukraine And All Over The World: A Comparative Analysis," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
• Natalia Selivanova & Liudmyla Tokarchuk & Oleg Chuvakov, 2018. "Analysis Of Taxation Burden In Ukraine In 2014–2016," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(3).
• Olga Marchenko & Nataliia Maryniv & Olga Yarmak, 2018. "Innovation As A Factor Of The Socio-Economic Efficiency Of Tax Consulting," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
• Viktor Bilous & Mykhailo Ternushchak & Dmytro Starodub, 2018. "Improvement Of The Procedure For Providing Administrative Services To Taxpayers In The Context Of Public Administration Reform," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
• Nataliia Ortynska & Liudmyla Savranchuk & Svitlana Matchuk, 2018. "Foreign Experience In Electronic Tax Administration And The Possibilities Of Its Use In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Olha Tylchyk & Yurii Riabchenko & Oleksandr Popivniak, 2018. "Management (Administrative) Activity Of The Controlling Authorities In The Area Of Taxation: Essence And Types," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Oleksandr Holovko & Tetyana Kaganovska & Galina RossÑ–hÑ–na, 2018. "Improving The Mechanism Of Collecting Certain Taxes In Ukraine As Measures For The European Modernization: Legal Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Phillis Alexander & Merima Balavac & Suranjita Mukherjee & Andrew Lymer & David Massey, 2018. "Improving Tax Literacy and Tax Morale of Young Adults," BAFES Working Papers BAFES23, Department of Accounting, Finance & Economic, Bournemouth University.
• Phillis Alexander & Merima Balavac & Suranjita Mukherjee & David Massey, 2018. "Tax Morale: Framing and Fairness," BAFES Working Papers BAFES24, Department of Accounting, Finance & Economic, Bournemouth University.
• Enzo Mignarri, 2018. "Qualified holdings, the new fiscal regime," BANCARIA, Bancaria Editrice, vol. 2, pages 56-62, February.
• Nicola Branzoli & Elena Pisano & Ernesto Zangari & Giovanna Messina & Giacomo Ricotti, 2020. "The taxation of savings: The Italian system and international comparison," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(1), pages 7-54.
  • Nicola Branzoli & Giovanna Messina & Elena Pisano & Giacomo Ricotti & Ernesto Zangari, 2018. "The taxation of savings: the Italian system and international comparison," Questioni di Economia e Finanza (Occasional Papers) 464, Bank of Italy, Economic Research and International Relations Area.
• Arruñada, Benito, 2018. "Evolving practice in land demarcation," Land Use Policy, Elsevier, vol. 77(C), pages 661-675.
  • Benito Arruñada, 2018. "Evolving practice in land demarcation," Economics Working Papers 1611, Department of Economics and Business, Universitat Pompeu Fabra.
  • Benito Arruñada, 2018. "Evolving Practice in Land Demarcation," Working Papers 1043, Barcelona School of Economics.
• Wagner Franz W., 2018. "Steuervermeidung und Corporate social responsibility," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(1), pages 2-21, March.
• Ionel LEONIDA, 2018. "Theoretical Evaluations On The Legislative Framework Of Fiscal Governance In The European Union," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 129-138.
• Mariana-Cristina, Cioponea & Raluca-Ana-Maria, Dumitru, 2018. "Incidents Of The Fiscal Relaxation On Fiscal Pressure," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 170-177.
• Daniel Waldenström, 2018. "Inheritance and Wealth Taxation in Sweden," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 08-12, August.
• Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018. "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 45-54, August.
• Clemens Fuest & Lea Immel & Volker Meier & Florian Neumeier, 2018. "Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(22), pages 23-29, November.
• Carolina Rodríguez Zamora, 2018. "Bank Account Ownership by Microentrepreneurs in Mexico," Investigación Conjunta-Joint Research, in: María José Roa García & Diana Mejía (ed.), Financial Decisions of Households and Financial Inclusion: Evidence for Latin America and the Caribbean, edition 1, volume 1, chapter 13, pages 429-461, Centro de Estudios Monetarios Latinoamericanos, CEMLA.
• Carolina Rodríguez Zamora, 2018. "Tenencia de cuentas bancarias de los microempresarios en México," Investigación Conjunta-Joint Research, in: María José Roa García & Diana Mejía (ed.), Decisiones financieras de los hogares e inclusión financiera: evidencia para América Latina y el Caribe, edition 1, volume 1, chapter 13, pages 449-482, Centro de Estudios Monetarios Latinoamericanos, CEMLA.
• María José Roa García & Diana Mejía (ed.), 2018. "Financial Decisions of Households and Financial Inclusion: Evidence for Latin America and the Caribbean," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, edition 1, volume 1, number 7en, December.
• María José Roa García & Diana Mejía (ed.), 2018. "Decisiones financieras de los hogares e inclusión financiera: evidencia para América Latina y el Caribe," Investigación Conjunta-Joint Research, Centro de Estudios Monetarios Latinoamericanos, CEMLA, edition 1, volume 1, number 7sp, December.
• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
  • Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
  • Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
  • Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
• Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  • Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.
• Joana Naritomi, 2019. "Consumers as Tax Auditors," American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
  • Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
  • Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
• Piza, Caio, 2018. "Out of the Shadows? Revisiting the impact of the Brazilian SIMPLES program on firms’ formalization rates," Journal of Development Economics, Elsevier, vol. 134(C), pages 125-132.
• Gerner-Beuerle, Carsten & Mucciarelli, Federico M. & Schuster, Edmund & Siems, Mathias, 2018. "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," International Review of Law and Economics, Elsevier, vol. 56(C), pages 14-27.
  • Gerner-Beuerle, Carsten & Mucciarelli, Frederico M. & Schuster, Edmund-Philipp & Siems, Mathias, 2018. "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," LSE Research Online Documents on Economics 88136, London School of Economics and Political Science, LSE Library.
• Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
  • Marcel Garz & Verena Pagels, 2017. "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series 6795, CESifo.
• Manzhynski, Siarhei & Źróbek, Sabina & Batura, Olga & Zysk, Elżbieta, 2018. "Why the market value of residential premises and the costs of its purchase differ: The examples of Belarus and Poland," Land Use Policy, Elsevier, vol. 71(C), pages 530-539.
• Arruñada, Benito, 2018. "Evolving practice in land demarcation," Land Use Policy, Elsevier, vol. 77(C), pages 661-675.
  • Benito Arruñada, 2018. "Evolving practice in land demarcation," Economics Working Papers 1611, Department of Economics and Business, Universitat Pompeu Fabra.
  • Benito Arruñada, 2018. "Evolving Practice in Land Demarcation," Working Papers 1043, Barcelona School of Economics.
• Zaman, Qamar Uz & Hassan, M. Kabir & Akhter, Waheed & Meraj, M.A., 2018. "From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation," Pacific-Basin Finance Journal, Elsevier, vol. 52(C), pages 144-162.
• Perez-Truglia, Ricardo & Troiano, Ugo, 2018. "Shaming tax delinquents," Journal of Public Economics, Elsevier, vol. 167(C), pages 120-137.
  • Ricardo Perez-Truglia & Ugo Troiano, 2015. "Shaming Tax Delinquents," NBER Working Papers 21264, National Bureau of Economic Research, Inc.
• Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
• Gerner-Beuerle, Carsten & Mucciarelli, Federico M. & Schuster, Edmund & Siems, Mathias, 2018. "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," International Review of Law and Economics, Elsevier, vol. 56(C), pages 14-27.
  • Gerner-Beuerle, Carsten & Mucciarelli, Frederico M. & Schuster, Edmund-Philipp & Siems, Mathias, 2018. "Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules," LSE Research Online Documents on Economics 88136, London School of Economics and Political Science, LSE Library.
• Andrew C. Chang, 2018. "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series 2018-041, Board of Governors of the Federal Reserve System (U.S.).
• Recep KAHRAMAN, Emre ATSAN, 2018. "An Evaluation on Imprisonment of Tax Evasion," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 4.
• Aleksandra L. Suslina & Roman S. Leukhin, 2018. "Do Tax Incentives for Innovation Work? Evaluation of Effectiveness in Russia and in the World," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 58-69, October.
• Lavinia Lazăr, 2018. "TVA la achiziții în situații de anulare a codului de TVA: A fi sau a nu fi deductibil?," Journal of Financial Studies, Institute of Financial Studies, vol. 5(3), pages 317-322, June.
• Mitu Gulati & Ugo Panizza, 2020. "The Hausmann–Gorky Effect," Journal of Business Ethics, Springer, vol. 166(1), pages 175-195, September.
  • Mitu Gulati & Ugo Panizza, 2018. "The Hausmann-Gorky Effect," IHEID Working Papers 02-2018, Economics Section, The Graduate Institute of International Studies.
• Mitu Gulati & Ugo Panizza, 2018. "Maduro Bonds," IHEID Working Papers 12-2018, Economics Section, The Graduate Institute of International Studies.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2018. "Corporate tax evasion and unreported wages: The effect of compulsory staff registers," HUI Working Papers 129, HUI Research.
• Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Taxation of Private Foundations in Sweden 1862–2018," Working Paper Series 1245, Research Institute of Industrial Economics, revised 02 Oct 2019.
• Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018," Working Papers 2018:10, Örebro University, School of Business.
• Roberto Ignacio Fernández López, 2018. "Análisis conceptual de la categoría jurídica que se proyecta sobre la contraprestación por el suministro municipal de agua," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 107-146, March.
• Carlos María López Espadafor, 2018. "Cómo concretar la prohibición de confiscatoriedad haciendo el sistema tributario más progresivo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 147-187, March.
• María Pía Nastri & José Andrés Rozas Valdés & Enza Sonetti, 2018. "La dimensión fiscal en la gobernanza corporativa: entre Italia y España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 189-212, March.
• María Crespo Garrido, 2018. "Competencia fiscal perjudicial y determinación del establecimiento permanente: aspectos determinantes para la aplicación de la acción 7 BEPS en el momento de negociación del acuerdo transatlántico de ," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 39-70, March.
• Domingo Carbajo Vasco, 2018. "Comentarios sobre el Régimen Especial del Grupo de Entidades en el Impuesto sobre el Valor Añadido (I)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 7-38, March.
• Ignacio Cruz Padial, 2018. "Transparencia fiscal internacional: una realidad inacabada," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 166(1), pages 71-106, March.
• Luis Mochón López, 2018. "La fiscalidad de las expropiaciones," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 135-161, June.
• Ángel Moreno Inocencio, 2018. "Los incentivos fiscales a la custodia del territorio en el IRPF: un análisis comparado entre los derechos español y estadounidense," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 163-187, June.
• Juan Antonio Navarro Garmendia, 2018. "Análisis de la tributación de los estipendios en la Iglesia Católica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 189-207, June.
• Enrique Sánchez de Castro Martín, 2018. "La teoría sobre la prohibición del abuso del Derecho europeo como base de las cláusulas anti-elusivas generales nacionales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 209-243, June.
• Domingo Carbajo Vasco, 2018. "Comentarios sobre el régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido (II)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 47-89, June.
• Secundino Ávila Guzmán, 2018. "La preclusividad en el procedimiento de comprobación limitada," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 7-46, June.
• Mª Luisa González-Cuéllar Serrano, 2018. "La competencia para la liquidación de la cuota tributaria en los supuestos de delito contra la Hacienda Pública: ¿jurisdicción penal o administración tributaria?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 91-134, June.
• Antonia Jabalera Rodríguez, 2018. "Los servicios públicos locales y su tratamiento fiscal en el impuesto sobre sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 107-148, September.
• Carmen Morón Pérez, 2018. "Aplicación judicial de la doctrina del Tribunal de Justicia de la Unión Europea sobre la exención de la Iglesiatólica en el Impuesto sobre Construcciones, Instalaciones y Obras (a propósito de la sent," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 149-181, September.
• Enrique Ortiz Calle, 2018. "La prohibición de alcance confiscatorio del sistema tributario y la imposición sobre la energía nuclear," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 183-214, September.
• Aurora Ribes Ribes, 2018. "Análisis del régimen fiscal de las instituciones de inversión colectiva y de sus socios o partícipes en el sistema español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 215-253, September.
• Mª Luisa González-Cuéllar Serrano, 2018. "Los efectos de la apreciación de indicios de delito contra la hacienda pública en los procedimientos tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 57-105, September.
• Juan Calvo Vérgez, 2018. "Las dilaciones en el procedimiento de inspección tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 7-55, September.
• Pablo Puyal Sanz, 2018. "El Catastro como instrumento de lucha contra el fraude inmobiliario: el valor de referencia de mercado," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 139-176, December.
• María Esther Sánchez López, 2018. "Reflexiones acerca de la publicación de situaciones de incumplimiento relevante de las obligaciones tributarias a la luz de la doctrina del Tribunal de Justicia de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 177-204, December.
• Ángel Sánchez Sánchez, 2018. "Tributación de los contratos de cuentas en participación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 205-228, December.
• Carlos David Delgado Sancho, 2018. "La participación del extraneus en el delito fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 37-63, December.
• Patricia Díaz Rubio, 2018. "La recuperación de ayudas de Estado en el ámbito tributario: análisis del derecho de la Unión Europea y de la Ley 58/2003, de 17 de diciembre, General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 65-97, December.
• Carmen Calderón Patier, 2018. "La fiscalidad de la venta unidad productiva en sede concursal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 7-35, December.
• José María Pérez Zúñiga, 2018. "Financiación autonómica y reforma constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 99-137, December.
• Ernesto Hernandez Soto & Lizzette Velasco Aulcy, 2018. "The Unconstitutionality Of The Additional Tax On Dividends In Mexico Inconstitucionalidad De La Tasa Adicional De Impuesto A Los Dividendos En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(2), pages 85-93.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should There Be Lower Taxes on Patent Income?," NBER Working Papers 24843, National Bureau of Economic Research, Inc.
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should there be lower taxes on patent income?," IFS Working Papers W18/19, Institute for Fiscal Studies.
  • Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019. "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series 177, CRC TRR 190 Rationality and Competition.
• Dirk Heine & Susanne Gäde, 2018. "Unilaterally removing implicit subsidies for maritime fuels," International Economics and Economic Policy, Springer, vol. 15(2), pages 523-545, April.
• Samreen Malik & Benedikt Mihm & Florian Timme, 2018. "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 200-239, February.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 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 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, New Economic School (NES).
  • 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 w0201, Center for Economic and Financial Research (CEFIR).
• Karol Jan Borowiecki & Trilce Navarrete, 2018. "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 42(2), pages 309-339, May.
  • Karol J. Borowiecki & Trilce Navarrete, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," ACEI Working Paper Series AWP-02-2015, Association for Cultural Economics International, revised Apr 2015.
  • Borowiecki, Karol J. & Navarrete, Trilce, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," Discussion Papers on Economics 7/2015, University of Southern Denmark, Department of Economics.
• Magnus Henrekson & Tino Sanandaji, 2018. "Stock option taxation: a missing piece in European innovation policy?," Small Business Economics, Springer, vol. 51(2), pages 411-424, August.
  • Henrekson, Magnus & Sanandaji, Tino, 2017. "Stock Option Taxation: A Missing Piece in European Innovation Policy?," Working Paper Series 1168, Research Institute of Industrial Economics, revised 20 Feb 2018.
• Anna Leszczyłowska, 2018. "Znaczenie nieodsetkowych osłon podatkowych dla finansowania dłużnego w warunkach przedsiębiorstw w Polsce," Bank i Kredyt, Narodowy Bank Polski, vol. 49(4), pages 357-378.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should there be lower taxes on patent income?," IFS Working Papers W18/19, Institute for Fiscal Studies.
  • Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019. "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series 177, CRC TRR 190 Rationality and Competition.
  • Fabian Gaessler & Bronwyn H. Hall & Dietmar Harhoff, 2018. "Should There Be Lower Taxes on Patent Income?," NBER Working Papers 24843, National Bureau of Economic Research, Inc.
• Tandon, Suranjali, 2018. "The Multilateral Legal Instrument: A developing country perspective," Working Papers 18/220, National Institute of Public Finance and Policy.
• R. Lardeux, 2018. "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers g2018-04, Institut National de la Statistique et des Etudes Economiques.
• Andrei Ionut Husman, 2018. "Taxation Of Employees In Romania In 2018. Changes And Its Results On The Country’S Economy," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 3(special), pages 46-55, May.
• Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
• Jozef Stieranka & Stanislav Backa, 2018. "Theoretical basis for detection of legalisation of proceeds of criminal activity," ACTA VSFS, University of Finance and Administration, vol. 12(2), pages 140-164.
• Václav Žalud & Jan Králíček, 2018. "Value Added Tax In Reorganisation," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2018(4), pages 42-50.
• Kateřina Krchnivá & Danuše Nerudová, 2018. "The CCCTB Allocation Formula Game: The Performance of Economics Sectors," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(4), pages 427-448.
• Jan Hájek, 2018. "Ovlivňují české společnosti základ daně transakcemi se zahraničními spřízněnými osobami? [Do Czech Companies Influence Tax Base Using Intercompany Transactions?]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(3), pages 330-343.
• Lukáš Moravec & Jana Hinke & Stanislav Kaňka, 2018. "Stanovení mezery DPH - případ České republiky [VAT Gap Estimation - Czech Republic Case Study]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(4), pages 450-472.
• Yigit, Ugur, 2018. "Taxation of Payments to The Member of the Board of Directors of Joint-Stock Company," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 619-630, July.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2018. "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (1er trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 178-181.
• Ortiz Manteón, Yenisley & Arteaga Rodríguez, Randy, 2018. "Resumen de las Resoluciones de este Ministerio de publicación en la Gaceta Oficial de la República o de General conocimiento (2do trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 165-166.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2018. "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (3er trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 121-125.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2018. "Resumen de las Resoluciones de este Ministerio publicadas en la Gaceta Oficial de la República o de General conocimiento (4to trimestre 2018)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 132-136.
• Colin C. Williams & Slavko Bezeredi, 2018. "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 16(2), pages 171-187.
• Aurel Octavian Pasat, 2018. "Customs offenses according to the legislation of the Republic of Moldova and Romania," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), edition 1, number 5.
• Tembo Nakamoto & Yuichi Ikeda, 2018. "Identification of conduit jurisdictions and community structures in the withholding tax network," Evolutionary and Institutional Economics Review, Springer, vol. 15(2), pages 477-493, December.
• Robin Ganser & Julia Mattei, 2018. "Towards a more effective use of land: combining planning and fiscal powers," Letters in Spatial and Resource Sciences, Springer, vol. 11(1), pages 85-93, March.
• Gerhard Graf, 2018. "Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung [A Simple, Efficient, Economic and Fair Substitute for the Property Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(9), pages 669-672, September.
• Graciela Lara Gómez, 2018. "Los incentivos tributarios para las cooperativas financieras de Colombia, Costa Rica y México [Tax incentives for financial cooperatives in Colombia, Costa Rica and Mexico]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 127, pages 159-180.
• Arruñada, Benito, 2018. "Evolving practice in land demarcation," Land Use Policy, Elsevier, vol. 77(C), pages 661-675.
  • Benito Arruñada, 2018. "Evolving Practice in Land Demarcation," Working Papers 1043, Barcelona School of Economics.
  • Benito Arruñada, 2018. "Evolving practice in land demarcation," Economics Working Papers 1611, Department of Economics and Business, Universitat Pompeu Fabra.
• Wołowiec Tomasz, 2018. "Potential and Possible Ways of Harmonizing the Personal Income Taxation Process," Comparative Economic Research, Sciendo, vol. 21(3), pages 109-130, September.
• Bielecki, Marcin & Stähler, Nikolai, 2022. "Labor Tax Reductions In Europe: The Role Of Property Taxation," Macroeconomic Dynamics, Cambridge University Press, vol. 26(2), pages 419-451, March.
  • Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
• Weerth, Carsten, 2018. "Die Eilzuständigkeit nach § 12d ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3, pages 9-11.
• Weerth, Carsten, 2018. "Bekämpfung des Verbrauchsteuerschmuggels mit § 12e ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2018, pages 19-20.
• Weerth, Carsten, 2018. "Anpassung der Zollverordnung an den Unionszollkodex - Teil 1," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2018, pages 29-30.
• Weerth, Carsten, 2018. "Anpassung der Zollverordnung an den Unionszollkodex - Teil 2," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8/2018, pages 40-41.
• Weerth, Carsten, 2018. "Das neue Schmuggelprivileg nach § 32 ZollVG - Teil 1," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2018, pages 63-64.
• Weerth, Carsten, 2018. "Das neue Schmuggelprivileg nach § 32 ZollVG - Teil 2," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2018, pages 71-72.
• Weerth, Carsten, 2018. "Zehn Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Juli 2018, pages 270-277.
  • Weerth, Carsten, 2017. "Neun Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 197-205.
• Weerth, Carsten, 2018. "UZK: Verschiebung der IT-Verfahren bis Ende 2025," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue September, pages 379-382.
• Weerth, Carsten, 2018. "Advance rulings and binding pre-entry tariff classification according to Article 3 TFA: Situation 2018 - still a long way to go," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 12(2), pages 31-50.
• Dommermuth, Thomas & Schiller, Thomas, 2018. "Deferred-Compensation-Modelle: Ersatz für eine konventionelle betriebliche Altersversorgung nach dem Betriebsrentengesetz?," Weidener Diskussionspapiere 63, University of Applied Sciences Amberg-Weiden (OTH).
• Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.
  • Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.

2017

• Alexander Bick & Nicola Fuchs-Schündeln, 2017. "Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply," American Economic Review, American Economic Association, vol. 107(5), pages 100-104, May.
• Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017. "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, vol. 107(5), pages 420-424, May.
• John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017. "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, vol. 107(5), pages 471-475, May.
• Ioana Ignat & Liliana Feleaga, 2017. "A European Map Regarding the Strictness of the Transfer Pricing Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 534-559, December.
• Matthew Enya Nwocha, 2017. "Taxation in Nigeria: an evaluation of the impact of the Companies Income Tax Act," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 7(1), pages 167-178, June.
• Florin Dumiter & Stefania Jimon, 2017. "Avoidance of international double taxation. Taxation of business profits in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 7(2), pages 237-250, December.
• Matthew Enya Nwocha, 2017. "Examination of the law relating to protection of bank deposits, liquidation and winding-up of banks in Nigeria," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 7(Special), pages 108-118, October.
• Pavlo Selezen, 2017. "Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 7(Special), pages 26-36, October.
• Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
• Ioana NEACSU & Liliana FELEAGA, 2017. "Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-65, February.
• Enzo Mignarri, 2017. "Italian tax treatment of trading on line operations," BANCARIA, Bancaria Editrice, vol. 5, pages 57-63, May.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017. "The effect of card payments on vat revenue in Greece," Working Papers 225, Bank of Greece.
• Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-9, April.
• Berrittella Maria & Cimino Filippo Alessandro, 2017. "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market," Review of Law & Economics, De Gruyter, vol. 13(2), pages 1-19, July.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015," Working Papers P164, FERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers halshs-01545361, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," CERDI Working papers halshs-01545361, HAL.
• Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
  • Marcel Garz & Verena Pagels, 2017. "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series 6795, CESifo.
• Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 22-27, December.
• Jorge Armando Rodríguez & Javier Ávila Mahecha, 2017. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 36(72), October.
  • Jorge Armando Rodríguez & Javier Ávila Mahecha, 2016. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Documentos de Trabajo, Escuela de Economía 15052, Universidad Nacional de Colombia, FCE, CID.
• Javier Ávila Mahecha & Jorge Armando Rodríguez, 2017. "Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016," Documentos de Trabajo, Escuela de Economía 15597, Universidad Nacional de Colombia, FCE, CID.
• Violetta Skrodzka, 2017. "Tax neutrality at leasing or rural farms," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(3), pages 343-353, September.
• Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
• Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
• Lai, Tat-kei & Ng, Travis, 2017. "Does dividend tax impede competition for corporate charters?," Journal of Comparative Economics, Elsevier, vol. 45(4), pages 751-772.
  • Tat-Kei Lai & Travis Ng, 2017. "Does dividend tax impede competition for corporate charters?," Post-Print hal-01744586, HAL.
• Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017. "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, vol. 151(C), pages 56-73.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
  • 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 5609, CESifo.
  • 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 145477, Verein für Socialpolitik / German Economic Association.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
• Spoljaric Danko & Javorovic Ivona, 2017. "Normativna osnova financiranja lokalnih razina vlasti u Republici Hrvatskoj," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 5(1), pages 61-77.
• Mario G. Schapiro, 2017. "The husbandry state and the tax incentives in the automobile sector," Brazilian Journal of Political Economy, Center of Political Economy, vol. 37(2), pages 437-455.
• Thomas Jason Boulton & Terry D. Nixon, 2017. "The litigation of tax benefit preservation plans," Managerial Finance, Emerald Group Publishing, vol. 43(1), pages 76-94, January.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015," Working Papers P164, FERDI.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers halshs-01545361, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," CERDI Working papers halshs-01545361, HAL.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015," Working Papers P164, FERDI.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," CERDI Working papers halshs-01545361, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers halshs-01545361, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.
• Lai, Tat-kei & Ng, Travis, 2017. "Does dividend tax impede competition for corporate charters?," Journal of Comparative Economics, Elsevier, vol. 45(4), pages 751-772.
  • Tat-Kei Lai & Travis Ng, 2017. "Does dividend tax impede competition for corporate charters?," Post-Print hal-01744586, HAL.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," CERDI Working papers halshs-01545361, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers halshs-01545361, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015," Working Papers P164, FERDI.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
• Magnus Henrekson & Tino Sanandaji, 2018. "Stock option taxation: a missing piece in European innovation policy?," Small Business Economics, Springer, vol. 51(2), pages 411-424, August.
  • Henrekson, Magnus & Sanandaji, Tino, 2017. "Stock Option Taxation: A Missing Piece in European Innovation Policy?," Working Paper Series 1168, Research Institute of Industrial Economics, revised 20 Feb 2018.
• José Alberto Sanz Díaz-Palacios, 2017. "La directiva (UE) 2016/343 y el derecho a no autoinculparse en materia tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 113-136, March.
• Sergio Sastre Sanz & Ignasi Puig-Ventosa, 2017. "La fiscalidad del vehículo eléctrico en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 137-175, March.
• Juan David de la Torre Sotoca, 2017. "Mecenazgo cultural estatal y autonómico. Análisis comparativo del tratamiento fiscal de los donativos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 177-211, March.
• Francisco García-Fresneda Gea, 2017. "Los límites al poder tributario del Estado a través del principio de protección de la confianza legítima," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 25-56, March.
• Irene Rovira Ferrer, 2017. "Encaje del impuesto catalán sobre grandes establecimientos comerciales dentro del Derecho de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 57-89, March.
• Domingo Carbajo Vasco, 2017. "El futuro de BEPS: ¿aplicación uniforme, fragmentación o BEPS II?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 7-24, March.
• María Esther Sánchez López, 2017. "La lucha contra la planificación fiscal agresiva. La obligación de información y los programas de cumplimiento cooperativo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 162(1), pages 91-112, March.
• Jorge Martín López, 2017. "La punibilidad del conflicto en la aplicación de la norma tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 123-145, June.
• Ángel Moreno Inocencio, 2017. "Pagos por servicios ambientales: propuestas financieras y tributarias para su implantación en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 147-168, June.
• Mónica Siota Álvarez, 2017. "Las zonas francas en la Unión Europea: de las zonas francas aduaneras a las zonas francas urbanas (I)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 169-203, June.
• Juan Calvo Vérgez, 2017. "La aplicación de la exención del IVA en el sector de la educación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 47-93, June.
• Benjamí Anglès Juanpere, 2017. "Naturaleza y evolución de las PICAS en las Comunidades Autónomas de régimen común," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 7-46, June.
• Julio Jiménez Escobar, 2017. "Presupuestos, principios y medidas para la articulación de una reforma del régimen tributario del mecenazgo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 95-122, June.
• Santiago Lanaspa Sanjuán, 2017. "La prueba de las ausencias no esporádicas en la residencia habitual de las personas físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 133-153, September.
• María del Carmen Pastor del Pino, 2017. "Economía colaborativa: situación, problemas tributarios y vías de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 155-183, September.
• Mónica Siota Álvarez, 2017. "Las zonas francas en la Unión Europea: de las zonas francas aduaneras a las zonas francas urbanas (II)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 185-215, September.
• Carmen Banacloche Palao, 2017. "Exención de las universidades públicas en los tributos locales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 37-68, September.
• Juan Calvo Vérgez, 2017. "El progresivo desarrollo de la acción 7 (‘impedir la elusión artificiosa de la condición de establecimiento permanente’) del plan BEPS," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 69-96, September.
• Manuel Alías Cantón, 2017. "Efectos de las sentencias del tribunal constitucional que declaran la inconstitucionalidad de diversos artículos del impuesto sobre el incremento de valor de los terrenos de naturaleza urbana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 7-35, September.
• José Antonio García Bañuelos & Inmaculada Mut Aguilar, 2017. "Descripción precisa de las transacciones entre partes vinculadas, desconocimiento o sustitución de las mismas y su relación con las cláusulas antiabuso generales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 97-131, September.
• Begoña Pérez Bernabeu, 2017. "La exención en el ICIO a favor de la Iglesia Católica como ayuda de Estado. La cuestionable base jurídica utilizada por el TJUE en su pronunciamiento," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 101-126, December.
• Aurora Ribes Ribes, 2017. "El tratamiento fiscal de las Instituciones de Inversión Colectiva en el ámbito internacional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 127-164, December.
• Laura Soto Bernabeu, 2017. "La Declaración Tributaria Especial: una reflexión retrospectiva," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 165-191, December.
• César García Novoa, 2017. "El actual contexto internacional y el principio de residencia en las rentas de actividades empresariales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 33-53, December.
• Rosa Litago Lledó, 2017. "Un nuevo modelo de relaciones entre los procedimientos tributarios y el proceso penal por delito fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 55-100, December.
• María José Contreras Rojas & María Jesús Pinochet Abalos, 2017. "Análisis comparado del impuesto chileno a las emisiones de contaminantes provenientes de fuentes fijas a la luz de la normativa española," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 7-31, December.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Ana Maria Aguilar Sanchez & Rosa Margarita Torres Hernandez, 2017. "The Integral Nature Of Tax Laws For Tax Payer’S In Mexico, Las Leyes Tributarias Forman Parte Integral De La Vida Del Gobernado En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 5(2), pages 17-26.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
  • Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
  • Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
• Irem Guceri & Li Liu, 2019. "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 266-291, February.
  • Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  • Irem Guceri & Li Liu, 2017. "Effectiveness of Fiscal Incentives for R&D; Quasi-Experimental Evidence," IMF Working Papers 17/84, International Monetary Fund.
• Irem Guceri & Li Liu, 2019. "Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 266-291, February.
  • Irem Guceri & Li Liu, 2015. "Effectiveness of fiscal incentives for R&D: quasi-experimental evidence," Working Papers 1512, Oxford University Centre for Business Taxation.
  • Irem Guceri & Ms. Li Liu, 2017. "Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence," IMF Working Papers 2017/084, International Monetary Fund.
• Stjepan Gadzo & Irena Klemencic, 2017. "Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard," Public Sector Economics, Institute of Public Finance, vol. 41(2), pages 207-226.
• John Cullis & Bruce Morley, 2017. "A methodology for determining the ‘cash economy’ in the European Union via an announcement effect," European Journal of Law and Economics, Springer, vol. 44(1), pages 113-129, August.
• Mariana Rodica Tirlea, 2017. "Empirical Study Concerning The Current State Of Abusive Clauses In Credit Bank Contracts. From Judicial Practice Section V – Law," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(2), pages 18-27, June.
• Barýþ YILDIZ & Gizem AKBULUT, 2017. "32nd International Public Finance Conference," Journal of Economics Bibliography, KSP Journals, vol. 4(2), pages 191-192, June.
• Sarah Clifford, 2017. "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series 17-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
• Takayuki Nagato, 2017. "A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 13(1), pages 35-70, June.
• Tim B.M. Stolper, 2017. "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers tax-mpg-rps-2017-10, Max Planck Institute for Tax Law and Public Finance.
• Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017. "The Performance of VAT in DGD-partner countries," BeFinD Working Papers 0116, University of Namur, Department of Economics.
• Luzi Hail & Stephanie Sikes & Clare Wang, 2017. "Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
• Benjamin B. Lockwood & Dmitry Taubinsky, 2017. "Regressive Sin Taxes," NBER Working Papers 23085, National Bureau of Economic Research, Inc.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe, 2017. "Anti-avoidance rules against international tax planning: A classification," OECD Economics Department Working Papers 1356, OECD Publishing.
• Ian Ayres, 2017. "Voluntary Taxation and Beyond: The Promise of Social-Contracting Voting Mechanisms," American Law and Economics Review, American Law and Economics Association, vol. 19(1), pages 1-48.
• Judith Freedman, 2017. "Tax and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 33(suppl_1), pages 79-90.
• Morariu Alunica, 2017. "The Phenomenon of not Declaring Paid Activities to the Public Authorities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 263-267, December.
• Ignat (Neacsu) Ioana, 2017. "Advance Pricing Agreements and Double Taxation – Key Concepts in the Context of Transfer Pricing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 565-570, December.
• Teodorescu Mihaela & Istudor Ileana Iulia, 2017. "Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 655-661, December.
• Trandafirescu Bogdan Cristian, 2017. "Taxation of Undeclared Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 683-686, December.
• Violetta Skrodzka, 2017. "Neutralnosc podatkowa przy dzierzawie gospodarstwa rolnego lub jego skladnikow na cele rolnicze," Working Papers 116/2017, Institute of Economic Research, revised May 2017.
• Ambrus, Rita Anna & Széles, Zsuzsanna, 2017. "The Development and Practice of Electronic Tax Administration," Public Finance Quarterly, Corvinus University of Budapest, vol. 62(4), pages 462-477.
• Brindusa GOREA & Oana Voica NAGY & Ioana Raluca TONCEAN-LUIERAN, 2017. "Forming Of Local Budgets: Between Fiscal Decentralization And Social Solidarity," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 68, pages 13-31, March.
• Mihaela GONDOR, 2017. "The Common Consolidated Corporate Tax Base In The Eu - A New Phased Approach," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 71, pages 13-24, December.
• Tomáš Kouba, 2017. "Tax Enforcement of Execution and Insolvency Proceedings [Vymáhání daňových nedoplatků exekucí a insolvenčním řízením]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2017(3), pages 57-67.
• Athiphat Muthitacharoen, 2017. "Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries," PIER Discussion Papers 65, Puey Ungphakorn Institute for Economic Research.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2017. "Normas complementarias a la Ley anual del Presupuesto del Estado para 2017," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(1), pages 87-88.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2017. "Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento. (1er semestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 76-82.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2017. "Resumen de las Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento (3er trimestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(3), pages 109-112.
• Ortiz Mantecón, Yenisley & Arteaga Rodríguez, Randy, 2017. "Resumen de las Resoluciones de este Ministerio Publicadas en la Gaceta Oficial de la República o de General conocimiento (4to trimestre 2017)," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(4), pages 105-108.
• Mihaela TOFAN, 2017. "Tax Amnesty For Social Contribution In Romanian Legal Framework," Proceedings of Law and Political Sciences Conferences 6208058, International Institute of Social and Economic Sciences.
• Adriana Motatu & Ioana Nely Militaru (ed.), 2017. "Diversity and Interdisciplinarity in Business Law," Books, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), edition 1, number 3.
• Hakan ARSLANER, 2017. "Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali DavalarıAbstract: It is one of the major duties of internal revenue service offices to secure the transfer to the treasury," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
• Joachim Englisch, 2017. "Steuer- und wirtschaftspolitische Bedeutung von Patentboxen im Post-BEPS-Zeitalter [Do Patent Boxes Still Make Sense Under the OECD-BEPS Nexus Approach?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(8), pages 577-583, August.
• Marco Antonio Rodrigo Ruiz, 2017. "Consideraciones en torno al establecimiento de un régimen tributario común para las entidades de la economía social [Considerations on the establishment of a common tax regime for social economic e," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 125, pages 187-212.
• MIHĂILĂ, Nicoleta, 2017. "A Theoretical Approach About New Perspectives In Taxation At National And International Level – Beps And Its Implications In Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 4(1), pages 280-287.
• Williams Colin C. & Yang Junhong, 2017. "Evaluating the Use of Personal Networks to Circumvent Formal Processes: A Case Study of Vruzki in Bulgaria," South East European Journal of Economics and Business, Sciendo, vol. 12(1), pages 57-67, April.
• Krasniqi Besnik A. & Williams Colin C., 2017. "Explaining individual- and country-level variations in unregistered employment using a multi-level model: evidence from 35 Eurasian countries," South East European Journal of Economics and Business, Sciendo, vol. 12(2), pages 61-72, December.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
  • Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
  • Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
• Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
• Weerth, Carsten, 2017. "Arbeitsprogramm zum UZK 2016 – Beschluss (EU) 2016/578," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 46-52.
• Weerth, Carsten, 2017. "Das Zollverfahren der Ausfuhr nach dem Unionszollkodex in grafischen Übersichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2017, pages 1-3.
• Weerth, Carsten, 2017. "AEO-Programme weltweit – Stand 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2017, pages 20-24.
• Weerth, Carsten, 2017. "Entwicklung des Harmonisierten Systems, neue Lücken und alle Anmerkungen - HS 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 5/2017, pages 28-30.
• Weerth, Carsten, 2017. "Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(1), pages 50-62.
• Weerth, Carsten, 2017. "HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 11(1), pages 49-68.
• Weerth, Carsten, 2017. "Übersicht der Zollbefreiungen (Teil 1 und 2)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2017, pages 61-63.
• Weerth, Carsten, 2017. "The World Customs Organization - A History of 65 Years of Growth and its Legal Milestones," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(2), pages 17-24.
• Weerth, Carsten, 2018. "Zehn Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Juli 2018, pages 270-277.
  • Weerth, Carsten, 2017. "Neun Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 197-205.
• Weerth, Carsten, 2017. "Smartphone-App Zoll und Post," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 51-52.
• Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Diller, Markus & Lorenz, Johannes, 2017. "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-29-17, University of Passau, Faculty of Business and Economics.
• Grottke, Markus & Lorenz, Johannes, 2017. "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-30-17, University of Passau, Faculty of Business and Economics.
• Lorenz, Johannes, 2017. "Population dynamics of tax avoidance with crowding effects," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-76-17, University of Passau, Faculty of Business and Economics.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Leibniz Centre for European Economic Research.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.
• Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph, 2017. "Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer," ZEW Discussion Papers 17-019, ZEW - Leibniz Centre for European Economic Research.
• Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
• Wojciech Wyrzykowski & Piotr Kasprzak, 2017. "The assessment of the effectiveness of the activities of tax administration in Poland in comparison with selected countries," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 33(1), pages 83-95, March.

2016

• Shefqet Dervishaj, 2016. "Changes Of Tax Rates And Their Impact On Revenues Of The Tax Aministration Of Kosovo," European Journal of Business and Economics, Central Bohemia University, vol. 11(1), pages 8801:11-880, December.
• Salih A. Al-Saad & Jawahir Al-Otaibi, 2016. "Auditing Evidence from the Islamic Fiqh Perspective: A Comparative Fiqh and Accounting Study أدلة وقرائن الإثبات في المراجعة من منظور الفقه الإسلامي (دراسة فقهية محاسبية مقارنة)," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 29(3), pages 103-154, October.
• Philip Vermeulen, 2016. "Estimating the Top Tail of the Wealth Distribution," American Economic Review, American Economic Association, vol. 106(5), pages 646-650, May.
  • Vermeulen, Philip, 2016. "Estimating the top tail of the wealth distribution," Working Paper Series 1907, European Central Bank.
• Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016. "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 203-232, August.
  • Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2016. "Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany," LSE Research Online Documents on Economics 66118, London School of Economics and Political Science, LSE Library.
• Florentina Camelia Stoica, 2016. "Considerations regarding the constitutional obligation determining the financing source for budgetary expenditures," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 6(2), pages 156-164, December.
• Florin Dumiter & Stefania Jimon, 2016. "Application of international double taxation conventions in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 6(2), pages 182-201, December.
• Ana-Maria GEAMANU, 2016. "A Glimpse Into The Offshore World After “Panama Papers”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 187-198, June.
• Enzo Mignarri, 2016. "Protecting disabled people, a new trust application," BANCARIA, Bancaria Editrice, vol. 10, pages 52-59, October.
• Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri, 2016. "The tax burden on banks over the period 2006-2014," Questioni di Economia e Finanza (Occasional Papers) 314, Bank of Italy, Economic Research and International Relations Area.
• Magnus Henrekson & Daniel Waldenström, 2016. "Inheritance taxation in Sweden, 1885–2004: the role of ideology, family firms, and tax avoidance," Economic History Review, Economic History Society, vol. 69(4), pages 1228-1254, November.
  • Henrekson, Magnus & Waldenström, Daniel, 2014. "Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance," Working Paper Series 1032, Research Institute of Industrial Economics, 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 2014:9, Uppsala University, Department of Economics.
• Raluca-Viorica LIXANDRU, 2016. "Considerations On The Causes Of Tax Evasion In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 108-112.
• Nicolae, GRADINARU, 2016. "The Sale Of The Mortgaged Asset And Property Taking In The Account Of The Claim," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 38-43.
• Srđa Božović, 2016. "Affirmation of the Legal Status of Taxpayers in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 5(3), pages 121-138.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," CERDI Working papers halshs-01388636, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers 201617, CERDI.
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• Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016. "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 03-20, June.
• Jorge Armando Rodríguez & Javier Ávila Mahecha, 2017. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 36(72), October.
  • Jorge Armando Rodríguez & Javier Ávila Mahecha, 2016. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Documentos de Trabajo, Escuela de Economía 15052, Universidad Nacional de Colombia, FCE, CID.
• Philip Vermeulen, 2016. "Estimating the Top Tail of the Wealth Distribution," American Economic Review, American Economic Association, vol. 106(5), pages 646-650, May.
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• Battiston, Pietro & Gamba, Simona, 2016. "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, vol. 46(C), pages 78-85.
  • Pietro Battiston & Simona Gamba, 2016. "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers 2016-04, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Gresik, Thomas A., 2016. "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, vol. 138(C), pages 32-42.
• Hearson, Martin, 2016. "Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset," LSE Research Online Documents on Economics 67869, London School of Economics and Political Science, LSE Library.
• Battiston, Pietro & Gamba, Simona, 2016. "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, vol. 46(C), pages 78-85.
  • Pietro Battiston & Simona Gamba, 2016. "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers 2016-04, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016. "La fiscalité minière en Afrique : Un état des lieux sur le secteur de l’or dans 14 pays de 1980 à 2015," Working Papers P164, FERDI.
• Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers 201617, CERDI.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," CERDI Working papers halshs-01388636, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers halshs-01388636, HAL.
• Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," CERDI Working papers halshs-01388636, HAL.
  • Bertrand Laporte & Céline de Quatrebarbes & Yannick Bouterige, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers halshs-01388636, HAL.
  • Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2016. "La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015," Working Papers 201617, CERDI.
• Henrekson, Magnus & Sanandaji, Tino, 2016. "Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparison," Working Paper Series 1104, Research Institute of Industrial Economics, revised 09 Nov 2017.
• Luis María Romero Flor, 2016. "Breves Reflexiones Al Instituto De La Reclamación Y Mediación Tributaria En El Ordenamiento Italiano," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 156(3), pages 195-203, September.
• Domingo Carbajo Vasco, 2016. "La Lucha Contra La Planificación Fiscal Agresiva Y Las Obligaciones De Información Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 109-128, March.
• Daniel Casas Agudo, 2016. "La Estimación Indirecta A La Luz De La Ley 34/2015, De 21 De Septiembre, De Modificación Parcial De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 129-156, March.
• Francisco García-Fresneda Gea, 2016. "Concepto Y Fundamentos Históricos De La Reserva De Ley Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 157-187, March.
• Jaime Mas Hernández, 2016. "Acotando El Abuso Del Ep: Medidas Adoptadas En El Marco De Beps," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 189-207, March.
• Juan José Romero Abolafio, 2016. "La Justicia Financiera Ante Los Desafíos Del Estado Autonómico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 209-248, March.
• Adoración Borja Sanchis, 2016. "Las Deducciones En La Cuota Diferencial Del Irpf Por Razones Familiares," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 55-82, March.
• Mar Barreno & Ana María Blasco & Guillermo Ferraz & Jorge Ferreras & Jaime Mas & Antoinette Musilek & Beatriz Parejo & Alfredo Ranz & Teresa Reol, 2016. "El Proyecto Beps De La Ocde/G20: Resultados Finales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 7-53, March.
• Cristóbal J. Borrero Moro, 2016. "La Tributación De Las Actividades De Riesgo Tecnológico En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 83-108, March.
• Plácido Martos Belmonte, 2016. "El Nuevo Estándar Global De Intercambio Automático De Información Sobre Cuentas Financieras De La Ocde (Crs, Common Reporting Standard): Estructura Y Funcionamiento. Aplicación Del Mismo En La Unión E," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 103-130, June.
• Ignasi Puig Ventosa & Sergio Sastre Sanz, 2016. "Las Tasas De Residuos En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 135-164, June.
• Aurora Ribes Ribes, 2016. "La Cláusula Exit Taxation En La Propuesta De Directiva Europea Para Luchar Contra La Elusión Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 165-182, June.
• Alberto Vaquero García, 2016. "Valoración Del Método De Estimación Objetiva En El Irpf ¿Es Necesaria Una Reforma?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 183-205, June.
• Juan Calvo Vérgez, 2016. "La Aplicación Del Impuesto Estatal Sobre Depósitos En Entidades De Crédito Y El Poder Tributario De Las Cc.Aa. A La Luz De La Reciente Jurisprudencia Del Tribunal Constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 35-76, June.
• Ángela Atienza Pérez, 2016. "La Segregación De Las Sociedades Y Su Contradictoria Regulación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 7-34, June.
• Luis Alfonso Martínez Giner, 2016. "El Uso De La Información Ilícitamente Obtenida En Materia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 77-101, June.
• Manuel Lucas Durán, 2016. "Reflexiones Jurídicas Sobre El Copago Sanitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 125-164, September.
• Andrea Laura Riccardi Sacchi, 2016. "La Aplicación De Los Convenios Para Evitar La Doble Imposición A Las Entidades Híbridas: Nociones Generales, Antecedentes Y Recomendaciones Del Plan De Acción Contra La Erosión De La Base Imponible Y ," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 165-186, September.
• José Alberto Sanz Díaz-Palacios & Susana Villaluenga de Gracia & M.ª Ángela Jiménez Montañés, 2016. "La Depreciación Monetaria En La Transmisión De Inmuebles: Contabilidad E Imposición Societaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 187-211, September.
• Manuel Alías Cantón, 2016. "Tasa Por El Abastecimiento Domiciliario De Agua: Naturaleza De La Contraprestación A La Vista De La Reciente Doctrina Del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 39-64, September.
• Patricia Díaz Rubio, 2016. "Fundamento Y Requisitos Del Principio De Confianza Legítima En La Unión Europea: La Experiencia Italiana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 65-94, September.
• Raquel Álamo Cerrillo, 2016. "La Importancia Del Sector Turístico Y Una Fiscalidad Adecuada Al Mismo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 7-38, September.
• Carlos María López Espadafor, 2016. "La Construcción Del Derecho Internacional Tributario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 160(3), pages 95-124, September.
• José Miguel Martín Rodríguez, 2016. "Análisis crítico de las deducciones autonómicas en el Impuesto sobre la Renta de las Personas Físicas a la luz de los presupuestos de beneficios fiscales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 73-95, December.
• Begoña Pérez Bernabeu, 2016. "Consecuencias en materia tributaria del capítulo sobre inversiones del TTIP," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 145-183, December.
• Mercedes Ruiz Garijo, 2016. "Derecho a una vivienda e impuestos autonómicos sobre viviendas vacías en España. Una perspectiva constitucional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 185-207, December.
• Rafael Sanz Gómez, 2016. "Cumplimiento cooperativo tributario y grandes empresas en España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 209-238, December.
• Slavka Dimitrova Slavcheva, 2016. "Las facultades de comprobación e inspección en periodos prescritos en el marco del conflicto de la aplicación de la norma a la luz de la jurisprudencia del Tribunal Supremo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 35-71, December.
• Zulema Calderón Corredor, 2016. "Tributación directa y protección de la familia en España: convergencia internacional y líneas de reforma," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 7-34, December.
• Salvador Montesinos Oltra, 2016. "Aplicación de cantidades pendientes de compensación o deducción y opciones tributarias: análisis del nuevo apartado 4 del artículo 119 de la ley general tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 97-143, December.
• Albert D. Spalding & Nancy W. Spalding, 2016. "Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 49-58.
• Peg Horan & Thomas Horan, 2016. "A Review Of Hobby And Business Loss Rules: Evidence From Recent Developments," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 77-86.
• Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela, 2016. "Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 4(5), pages 27-40.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
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• Åsbjørn Melkevik, 2016. "No progressive taxation without discrimination? On the generality of the law in the classical liberal tradition," Constitutional Political Economy, Springer, vol. 27(4), pages 418-434, December.
• Beata Blechová, 2016. "Effect of Different Corporate Income Tax Rates on Foreign Direct Investments within the European Union Single Market," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 22(2), pages 239-240, May.
• Hentze Tobias, 2016. "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 001-021, May.
• Carlos Restrepo, 2016. "La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado Patterns in Neighboring Area," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(17), pages 30-56, Septiembr.
• Louis Kaplow, 2016. "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 161-188, National Bureau of Economic Research, Inc.
  • Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.
• Louis Kaplow, 2016. "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 161-188, National Bureau of Economic Research, Inc.
  • Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.
• Alex Rees-Jones & Dmitry Taubinsky, 2020. "Measuring “Schmeduling”," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2399-2438.
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• Stavros Katsios, 2016. "Corruption as a Governance Challenge and the Role of Civil Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 192-197, July.
• Stavros Katsios, 2016. "Making Promises Good: The Anti-Money Laundering Regime as a Multi-Purpose Tool for Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 227-232, February.
• Marioara Mirea & Cristina Stroie, 2016. "Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 554-558, February.
• Anna Wisniewska, 2016. "Bitcoin as an example of a virtual currency," Working Papers 1/2016, Institute of Economic Research, revised Feb 2016.
• Andrzej Pestkowski, 2016. "Fiscal burden differentiation between European Union countries as a source of opportunism, moral hazard and unproductive entrepreneurship," Working Papers 24/2016, Institute of Economic Research, revised May 2016.
• Tatiana - Camelia DOGARU, 2016. "The Challenges Of The Recent Financial Crisis: An Analytical Approach Of Poland Experience," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 64, pages 13-31, March.
• Arina DRAGODAN, 2016. "Le Role Du Mediateur Fiscal Pour Maintenir La Confiance Du Contribuable Dans L’Administration Fiscale: Approche De Droit Comparè," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 65, pages 87-103, June.
• Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper 70437, University Library of Munich, Germany.
• Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
• Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.
• Kaplanhan, Fatih & Korkut, Cem, 2016. "Untaxed Social-Media Problem and Potential Solutions," MPRA Paper 76204, University Library of Munich, Germany, revised 10 Jan 2017.
• Athiphat Muthitacharoen, 2016. "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers 21, Puey Ungphakorn Institute for Economic Research.
• Athiphat Muthitacharoen, 2016. "Assessing Tax Incentives for Investment: Case Study of Thailand," PIER Discussion Papers 21., Puey Ungphakorn Institute for Economic Research, revised Mar 2016.
• Petrosyan, Heghine G. (Петросян, Егине), 2016. "Possible Ways of Further Evolution of Tax Systems in the EAEU Countries [Пути Гармонизации Систем Налогообложения В Странах Евразийского Экономического Союза]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 222-241, December.
• Binod Kumar & Malay Ghosh, 2016. "Improvement in Quality of Sales Tax Assessments in West Bengal: A Study," South Asian Journal of Macroeconomics and Public Finance, , vol. 5(2), pages 231-237, December.
• Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Cyril Butcher, 2016. "Designing Tax Policy to Promote Agricultural Cooperatives and Environmental Protection in China," Proceedings of International Academic Conferences 4106650, International Institute of Social and Economic Sciences.
• 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, umow," Research Reports, University of Warsaw, Faculty of Management, vol. 2(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), vol. 5(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, vol. 86(9), pages 997-1041, December.
• 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, vol. 96(2), pages 83-100, February.
  • 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, vol. 96(2), pages 83-100, February.
• 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, vol. 96(2), pages 106-113, February.
• Wolfram Scheffler & Manuela Herttrich, 2016. "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 106-113, February.
• 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, vol. 96(2), pages 83-100, February.
  • 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, vol. 96(2), pages 83-100, February.
• Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
• 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, vol. 41(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), vol. 23(2), pages 61-80, December.
• Anastasia Girshina, 2016. "Implications of Fiscal Policy for Housing Tenure Decisions," Working Papers 2014:, Department of Economics, University of Venice "Ca' Foscari".
• 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, vol. 24(3), pages 93-105, September.
• Rechbauer, Martina, 2016. "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research 201, arqus - Arbeitskreis Quantitative Steuerlehre.
• Kollruss, Thomas, 2016. "Warum es keine Ergänzungsbilanz des KGaA-Komplementärs gibt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 98(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 130141, ZBW - Leibniz Information Centre for Economics.
• Beznoska, Martin & Hentze, Tobias, 2016. "Erbschaftsteuerreform: Auswirkungen für Unternehmenserben," IW policy papers 10/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
• 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, vol. 43(3), pages 3-19.
• Melle, Marco Cataldo, 2016. "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim 158, Pforzheim University.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
  • 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 5609, CESifo.
  • 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 145477, Verein für Socialpolitik / German Economic Association.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.

2015

• Dina Pomeranz, 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
  • Dina Pomeranz, 2013. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers 19199, National Bureau of Economic Research, Inc.
• 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, vol. 7(3), pages 177-208, August.
  • Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
  • Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
• Benedek Nobilis & András Svraka, 2015. "Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation," Society and Economy, Akadémiai Kiadó, Hungary, vol. 37(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, vol. 5(1), pages 7-16, June.
• Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
• 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, vol. 23(4), pages 83-128.
  • 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-01993172, HAL.
• Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2015. "Tax Evasion and Economic Crime. Empirical Evidence for Italy," CESifo Working Paper Series 5497, CESifo.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
  • 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 5609, CESifo.
  • 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 145477, Verein für Socialpolitik / German Economic Association.
• Sabrina Enzinger, 2015. "Fiscal Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 56-57, January.
• Sabrina Enzinger, 2015. "Fiscal Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 56-57, 01.
• 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, vol. 68(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 13128, Universidad Nacional de Colombia, FCE, CID.
• 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, vol. 13(27), September.
• Marvao, Catarina & Borowiecki, Karol, 2015. "Dance Participation and Attendance in Denmark," SITE Working Paper Series 33, Stockholm School of Economics, Stockholm Institute of Transition Economics.
  • Karol Jan Borowiecki & Catarina, 2016. "May I have this dance? Dance participation and attendance in Denmark," Trinity Economics Papers tep1816, Trinity College Dublin, Department of Economics.
  • Karol J. Borowiecki & Catarina Marvao, 2015. "Dance Participation and Attendance in Denmark," ACEI Working Paper Series AWP-01-2015, Association for Cultural Economics International, revised Apr 2015.
• Karol Jan Borowiecki & Trilce Navarrete, 2018. "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 42(2), pages 309-339, May.
  • Borowiecki, Karol J. & Navarrete, Trilce, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," Discussion Papers on Economics 7/2015, University of Southern Denmark, Department of Economics.
  • Karol J. Borowiecki & Trilce Navarrete, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," ACEI Working Paper Series AWP-02-2015, Association for Cultural Economics International, revised Apr 2015.
• Monemou, Ouo-Ouo Waïta, 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 edited by Castagnède, Bernard.
• Molé, Antoine, 2015. "Les paradis fiscaux dans la concurrence fiscale internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15211 edited by Raynouard, Arnaud.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate Governance, Incentives, and Tax Avoidance," Research Papers 2134, Stanford University, Graduate School of Business.
• Sims, Theodore S., 2015. "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, vol. 135(C), pages 52-54.
• Jaspersen, Johannes G. & Richter, Andreas, 2015. "The wealth effects of premium subsidies on moral hazard in insurance markets," European Economic Review, Elsevier, vol. 77(C), pages 139-153.
• 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, vol. 60(1), pages 1-17.
• Marica Javorovic, 2015. "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(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, vol. 3(1), pages 83-100.
• Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
• Miljenko Javorović, 2015. "Porez Na Dohodak U Republici Hrvatskoj," Effectus - Working Paper Series 0010, Effectus - University College for Law and Finance.
• Havva Safak & Hatice Yurtsever, 2015. "Servet Vergilerinden Veraset ve Intikal Vergisi Üzerine Degerlendirmeler," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 15(1), pages 27-37.
• 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, vol. 7(3), pages 177-208, August.
  • Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
  • Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
• 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, vol. 88(02), pages 282-311.
• 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, vol. 23(4), pages 83-128.
  • 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-01993172, HAL.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
  • 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 5609, CESifo.
  • 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 145477, Verein für Socialpolitik / German Economic Association.
  • Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
• Karol Jan Borowiecki & Trilce Navarrete, 2018. "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 42(2), pages 309-339, May.
  • Karol J. Borowiecki & Trilce Navarrete, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," ACEI Working Paper Series AWP-02-2015, Association for Cultural Economics International, revised Apr 2015.
  • Borowiecki, Karol J. & Navarrete, Trilce, 2015. "Fiscal and Economic Aspects of Book Consumption in the European Union," Discussion Papers on Economics 7/2015, University of Southern Denmark, Department of Economics.
• Aurora Ribes Ribes, 2015. "Un Nuevo Exit Tax En El Ordenamiento Español: El Artículo 95 Bis Lirpf," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(1), pages 119-138, March.
• Estela Rivas Nieto, 2015. "Un Nuevo Vehículo De Optimización Fiscal: Las Socimis," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(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, vol. 154(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, vol. 154(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, vol. 154(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, vol. 154(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, vol. 154(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, vol. 154(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, vol. 155(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, vol. 155(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, vol. 155(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, vol. 155(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, vol. 155(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, vol. 155(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, vol. 156(3), pages 109-134, September.
• Isidoro Martín Dégano, 2015. "El Comodato: ¿Una Nueva Forma De Mecenazgo?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 156(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, vol. 156(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, vol. 156(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, vol. 156(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, vol. 156(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, vol. 156(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, vol. 157(4), pages 123-163, December.
• Diana Soto López, 2015. "La Clausula Antiabuso Del Régimen Fiscal Especial De Reestructuraciones," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(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, vol. 157(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, vol. 157(4), pages 25-46, December.
• Manuel Lucas Durán, 2015. "El Impuesto Sobre Gases Fluorados De Efecto Invernadero," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(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, vol. 157(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, vol. 157(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, vol. 157(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, vol. 214(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, vol. 7(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, vol. 7(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 WP15-14, Peterson Institute for International Economics.
• 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, vol. 39(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, vol. 7(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, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 22(6), pages 909-931, December.
• 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, vol. 7(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.
• Markus Diller & Johannes Lorenz, 2015. "Tax Aggressiveness of Taxpayers with Heterogeneous Income and Uncertainty about Taxable Income," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(4), pages 506-530, December.
• 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, vol. 171(1), pages 122-140, March.
• Renate Buijze & Christoph Engel & Sigrid Hemels, 2015. "Insuring Your Donation – An Experiment," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2015_16, Max Planck Institute for Research on Collective Goods, 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, vol. 68(4), pages 1047-1072, December.
  • Bradley, Sebastien & Dauchy, Estelle & Robinson, Leslie, 2015. "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series 2015-1, LeBow College of Business, Drexel University.
• Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
  • Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
• Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
  • Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series 936, Research Institute of Industrial Economics, revised 24 Nov 2014.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series 2012:18, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies 2012:11, Uppsala University, Department of Economics, revised 04 Aug 2015.
• Gunnar Rietz & Magnus Henrekson, 2015. "Swedish Wealth Taxation (1911–2007)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 267-302, Palgrave Macmillan.
  • Du Rietz, Gunnar & Henrekson, Magnus, 2014. "Swedish Wealth Taxation (1911–2007)," Working Paper Series 1000, Research Institute of Industrial Economics, revised 10 Sep 2015.
• Anna Leszczylowska, 2015. "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, vol. 11(1), pages 14-27, April.
• Arina Nicoleta DRAGODAN, 2015. "Un “Code Européen Du Contribuable” Pour Renforcer La Lutte Contre La Fraude Et L’Évasion Fiscales," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 60, pages 215-228, March.
• Vincenzo CARBONE, 2015. "Taxpayers’ Rights In Relation To An Italian Tax Audit," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 62, pages 13-23, September.
• Olard HASANI, 2015. "Why Eu Migration Law Matters? Legal Perspectives On Eu Migration Law," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 62, pages 35-45, September.
• Ana Dinis & Cidália Lopes & Alexandre Silva, 2015. "Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal," OBEGEF Working Papers 036, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
• Maria Poço & Cidália Lopes & Alexandre Silva, 2015. "Perception of tax evasion and tax fraud in Portugal: a sociological study," OBEGEF Working Papers 039, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
• Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
• 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, vol. 2015(4), pages 43-62.
• 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, vol. 2015(4), pages 19-31.
• 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, vol. 68(4), pages 1047-1072, December.
  • Bradley, Sebastien & Dauchy, Estelle & Robinson, Leslie, 2015. "Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership," School of Economics Working Paper Series 2015-1, LeBow College of Business, Drexel University.
• De Bonis, Valeria & Gandolfo, Alessandro, 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, vol. 68(2), pages 173-186.
• Thüs, Stefan, 2015. "„Wie hat sich die Steuerberatervergütungsverordnung (StBVV) auf die Honorarpolitik der Steuerberater in Einzelkanzleien ausgewirkt? Ergebnis einer Umfrage an Steuerberatern in Einzelkanzleien“," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 50-60, Dezember.
• Schröder, Stefan, 2015. "Theoretische Fundierung der Gestaltung flexibler Kostenrechnungssystematiken im mittelständischen Industriebetrieb," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 72-87, Dezember.
• 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 1003086, International Institute of Social and Economic Sciences.
• Cirstea Elena Alice, 2015. "The fiscal implications of mobile applications: The case study of UBER in Romania," Proceedings of International Academic Conferences 1003906, International Institute of Social and Economic Sciences.
• 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 2504035, International Institute of Social and Economic Sciences.
• Emre Atsan & Mete D?BO, 2015. "Economic Crime And Punishment In Turkish Tax System: A Comparative Analysis," Proceedings of International Academic Conferences 2604410, International Institute of Social and Economic Sciences.
• 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 ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 13(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, vol. 1(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, vol. 1(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, vol. 7(1 (March)), pages 45-58.
• Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
• Margherita Ebraico & Savino Rua, 2015. "An Assessment of the Performance of the Italian Tax Debt Collection System," Taxation Papers 53, Directorate General Taxation and Customs Union, European Commission.
• Heiner Schmittdiel, 2015. "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers 15-128/VII, Tinbergen Institute.
• 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 applicatio," 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, vol. 15(2), pages 66-80, December.
• Rünger, Silke, 2015. "The effect of cross-border group taxation on ownership chains," arqus Discussion Papers in Quantitative Tax Research 194, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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, vol. 10(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 2015/34, Free University Berlin, School of Business & Economics.
• Hirdina, Ralph, 2015. "Rechtliche Überlegungen zur Position der Sparer und institutionellen Anleger mit Blick auf die Niedrigzins- bzw. Negativzinspolitik der Europäischen Zentralbank," Weidener Diskussionspapiere 49, University of Applied Sciences Amberg-Weiden (OTH).
• Bräutigam, Rainer & Spengel, Christoph, 2015. "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers 15-070, ZEW - Leibniz Centre for European Economic Research.

2014

• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 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 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, New Economic School (NES).
  • 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 w0201, Center for Economic and Financial Research (CEFIR).
• 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, vol. 6(1), pages 65-91, February.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
  • Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
• 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 170487, Agricultural Economics Society.
• Dániel Deák, 2014. "Legislating unorthodox taxes: The Hungarian experience," Society and Economy, Akadémiai Kiadó, Hungary, vol. 36(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, vol. 1(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, vol. 4(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, vol. 4(2), pages 157-165, December.
• Enzo Mignarri, 2014. "The new fiscal treatment of credit losses in Italy," BANCARIA, Bancaria Editrice, vol. 2, pages 74-80, February.
• Chris Sanchirico, 2014. "As American as Apple Inc.: International tax and ownership nationality," Working Papers 1422, Oxford University Centre for Business Taxation.
• Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
  • David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
• 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, vol. 67(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, vol. 67(01), pages 37-42, January.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 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 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, Center for Economic and Financial Research (CEFIR).
  • 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 w0201, New Economic School (NES).
• 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, vol. 13(1), pages 147-162, March.
• Magdalena Owczarczuk, 2014. "Transnational corporations in search of attractive institutional conditions in contemporary global economy," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 13(4), pages 533-544, December.
• 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 1409, CIRIEC - Université de Liège.
• 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, vol. 83(1), pages 13-28.
• Alemanno , Alberto & Sassi , Franco, 2014. "Taxation and Economic Incentives on Health-Related Commodities: Alcohol, Tobacco and Food," HEC Research Papers Series 1038, HEC Paris.
• Mora-Sanguinetti, Juan S. & Rubio, Margarita, 2014. "Recent reforms in Spanish housing markets: An evaluation using a DSGE model," Economic Modelling, Elsevier, vol. 44(S1), pages 42-49.
  • Juan S Mora-Sanguinetti & Margarita Rubio, 2013. "Recent Reforms in Spanish Housing Markets: An Evaluation using a DSGE Model," Discussion Papers 2013/03, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
• 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, vol. 32(C), pages 84-90.
• 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, vol. 57(2), pages 132-148.
• Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014. "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 227-241.
• 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, vol. 31(C), pages 72-97.
  • 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 4451, CESifo.
• 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, vol. 26(2), pages 242-256.
• Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
  • David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
• 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, vol. 53(C), pages 24-33.
• 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, vol. 6(1), pages 65-91, February.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
  • Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
• Tao Zeng, 2014. "Derivative financial instruments, tax aggressiveness and firm market value," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 6(4), pages 376-390, October.
• Tao Zeng, 2014. "Derivative financial instruments, tax aggressiveness and firm market value," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 6(4), pages 376-390, October.
• Tao Zeng, 2014. "Derivative financial instruments, tax aggressiveness and firm market value," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 6(4), pages 376-390, October.
• Giuseppe Dallera, 2014. "Continuity and Innovations in Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 39-58.
• Andrew C. Chang, 2014. "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series 2014-101, Board of Governors of the Federal Reserve System (U.S.).
• Gunnar Rietz & Magnus Henrekson, 2015. "Swedish Wealth Taxation (1911–2007)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 267-302, Palgrave Macmillan.
  • Du Rietz, Gunnar & Henrekson, Magnus, 2014. "Swedish Wealth Taxation (1911–2007)," Working Paper Series 1000, Research Institute of Industrial Economics, revised 10 Sep 2015.
• Magnus Henrekson & Daniel Waldenström, 2016. "Inheritance taxation in Sweden, 1885–2004: the role of ideology, family firms, and tax avoidance," Economic History Review, Economic History Society, vol. 69(4), pages 1228-1254, November.
  • 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 2014:9, Uppsala University, Department of Economics.
  • Henrekson, Magnus & Waldenström, Daniel, 2014. "Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance," Working Paper Series 1032, Research Institute of Industrial Economics, revised 28 May 2015.
• Magnus Henrekson & Daniel Waldenström, 2016. "Inheritance taxation in Sweden, 1885–2004: the role of ideology, family firms, and tax avoidance," Economic History Review, Economic History Society, vol. 69(4), pages 1228-1254, November.
  • Henrekson, Magnus & Waldenström, Daniel, 2014. "Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance," Working Paper Series 1032, Research Institute of Industrial Economics, 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 2014:9, Uppsala University, Department of Economics.
• 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 2014:11, Uppsala University, Department of Economics.
• Gemma Patón García, 2014. "La Viabilidad Del Impuesto Sobre Transacciones Financieras: Propuestas A Nivel Global Y Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 150(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, vol. 150(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, vol. 150(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, vol. 150(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, vol. 150(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, vol. 150(1), pages 83-98, March.
• Jesús Gascón Catalán, 2014. "Análisis De Los Datos Estadísticos Del Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 150(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, vol. 151(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, vol. 151(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, vol. 151(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, vol. 151(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, vol. 151(2), pages 7-33, June.
• 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, vol. 151(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, vol. 152(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, vol. 152(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, vol. 152(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, vol. 152(3), pages 35-55, September.
• Ana Isabel Batanero Hernán, 2014. "Revisión Del Sistema De Tributación Por Módulos Agrarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 152(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, vol. 152(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, vol. 152(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, vol. 152(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, vol. 153(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, vol. 153(4), pages 177-220, December.
• Silvia López Ribas, 2014. "Incentivos Fiscales Sin Fronteras Para Fundaciones Y Donantes Europeos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 153(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, vol. 153(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, vol. 153(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, vol. 153(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, vol. 153(4), pages 93-131, December.
• Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
• Valeriya Avdeev, 2014. "Tax Implications Of A Merger: A Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 5(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 Co," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 7(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, vol. 38(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, vol. 38(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, vol. 6(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, vol. 42(2), pages 311-327, February.
• 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, vol. 6(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.
• 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.
• 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, vol. 10(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, vol. 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, vol. 0(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, vol. 10(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, vol. 94(12), pages 864-871, December.
• Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 872-878, December.
• Damian Fichte, 2014. "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(1), pages 62-68, January.
• Anna Terschüren, 2014. "Alternativen zur gegenwärtigen Finanzierung des öffentlich-rechtlichen Rundfunks," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(3), pages 221-227, March.
• 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, vol. 9(4), pages 446-480, October.
• James Alm & Jay A. Soled, 2014. "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers 1407, Tulane University, Department of Economics.
• Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
• 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), vol. 27(2), pages 01-17.
• 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," 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," ZEW Discussion Papers 14-090, ZEW - Leibniz Centre for European Economic Research.
  • 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 177, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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, vol. 9(9), pages 440-442.
• Hirdina, Ralph, 2014. "Vermögensumverteilung in der Eurozone durch die EZB ohne rechtliche Legitimation?," Weidener Diskussionspapiere 44, University of Applied Sciences Amberg-Weiden (OTH).
• Klotz, Michael, 2014. "IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5," SIMAT Arbeitspapiere 06-14-025, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
• 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 14-015, ZEW - Leibniz Centre for European Economic Research.
• 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 14-033, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Ver," ZEW Discussion Papers 14-044, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundla," ZEW Discussion Papers 14-045, ZEW - Leibniz Centre for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts," ZEW Discussion Papers 14-046, ZEW - Leibniz Centre for European Economic Research.
• 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 14-047, ZEW - Leibniz Centre for European Economic Research.
  • Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
• 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 14-073, ZEW - Leibniz Centre for European Economic Research.
• 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 177, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014. "How do employment tax credits work? An analysis of the German inheritance tax," ZEW Discussion Papers 14-090, ZEW - Leibniz Centre for European Economic Research.
• Evers, Lisa & Spengel, Christoph, 2014. "Effective tax rates under IP tax planning," ZEW Discussion Papers 14-111, ZEW - Leibniz Centre for European Economic Research.
• 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 14-112, ZEW - Leibniz Centre for European Economic Research.

2013

• Wojciech Kopczuk, 2013. "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, vol. 103(3), pages 472-477, May.
  • Wojciech Kopczuk, 2013. "Incentive Effects of Inheritances and Optimal Estate Taxation," NBER Working Papers 18747, National Bureau of Economic Research, Inc.
• Kathleen McGarry, 2013. "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, vol. 103(3), pages 478-483, May.
• 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, vol. 28(1), pages 1-6.
• 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, vol. 28(1), pages 1-4.
• 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, vol. 28(1), pages 1-4.
• 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, vol. 28(1), pages 1-2.
• Thomas J. Brennan, 2013. "Law and Finance: The Case of Constructive Sales," Annual Review of Financial Economics, Annual Reviews, vol. 5(1), pages 259-276, November.
• Antonio Patuelli, 2013. "Savings, a key factor for growth," BANCARIA, Bancaria Editrice, vol. 12, pages 50-52, December.
• Enzo Mignarri, 2013. "The special stamp tax on declared financial assets," BANCARIA, Bancaria Editrice, vol. 3, pages 63-69, March.
• Enzo Mignarri, 2013. "Bank accounts and financial assets taxation, the new Italian rules," BANCARIA, Bancaria Editrice, vol. 4, pages 48-54, April.
• Enzo Mignarri, 2013. "Financial transactions tax, the Italian version," BANCARIA, Bancaria Editrice, vol. 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, vol. 65(3), pages 104-122.
• Dawson Peter, 2013. "Royalty Rate Determination," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 8(1), pages 133-161, October.
• Tabbach Avraham D., 2013. "Crime, Punishment and Tax," Review of Law & Economics, De Gruyter, vol. 9(1), pages 97-124, July.
• Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
  • Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
• 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, vol. 31(C), pages 72-97.
  • 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 4451, CESifo.
• Thomas Gresik, 2013. "Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation," CESifo Working Paper Series 4560, CESifo.
• 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, vol. 66(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, vol. 12(1), pages 127-138, March.
• 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, vol. 12(1), pages 139-150, March.
• Kazuki Onji, 2013. "Who participates in corporate income tax consolidation? Evidence from Japan," AJRC Working Papers 1303, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• Gaetano Lisi, 2013. "Matching Models and Housing Markets: the Role of the Zero-Profit Condition," Economic Research Guardian, Weissberg Publishing, vol. 3(1), pages 54-60, June.
  • Gaetano Lisi, 2012. "Matching models and housing markets: the role of the zero-profit condition," EERI Research Paper Series EERI_RP_2012_22, Economics and Econometrics Research Institute (EERI), Brussels.
  • Gaetano Lisi, 2013. "Matching models and housing markets: the role of the zero-profit condition," Working Papers 1301, Department of Applied Economics II, Universidad de Valencia.
• Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
• Murphy, Kevin J., 2013. "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, volume 2, chapter 0, pages 211-356, Elsevier.
• 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, vol. 56(2), pages 228-250.
• Cumming, Douglas & Zambelli, Simona, 2013. "Private equity performance under extreme regulation," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1508-1523.
• 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, vol. 35(C), pages 1-16.
• Alexander Kozyrin, 2013. "Customs regulation in the EurAsEC customs union and financial law development in the Russian federation," HSE Working papers WP BRP 22/LAW/2013, National Research University Higher School of Economics.
• Antonio Domínguez Puntas, 2013. "Nacionalidad, Domicilio Social Y Residencia Fiscal De Las Sociedades Mercantiles," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 146(1), pages 119-152, March.
• Francisco Alfredo García Prats, 2013. "La Residencia Fiscal Y El Derecho Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 146(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, vol. 146(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, vol. 146(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, vol. 146(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, vol. 146(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, vol. 146(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, vol. 146(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, vol. 147(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, vol. 147(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, vol. 147(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, vol. 147(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, vol. 147(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, vol. 147(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, vol. 147(2), pages 7-29, June.
• Cristián Gárate, 2013. "Reflexiones Sobre El Modelo Chileno De Política Fiscal Internacional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 147(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, vol. 148(3), pages 105-117, September.
• José Antonio Martínez Álvarez, 2013. "Un Consejo Fiscal Independiente Para España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 148(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, vol. 148(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, vol. 148(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, vol. 148(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, vol. 148(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, vol. 148(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, vol. 148(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, vol. 149(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, vol. 149(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, vol. 149(4), pages 153-197, December.
• Mónica Siota Álvarez, 2013. "La Residencia Fiscal En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 199-236, December.
• Luis Manuel Alonso González, 2013. "Notificaciones Electrónicas Obligatorias (Neo) En Materia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(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, vol. 149(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, vol. 149(4), pages 83-109, December.
• Diego Focanti & Mark Hallerberg & Carlos Scartascini, 2013. "Tax Reforms in Latin America in an Era of Democracy," Research Department Publications IDB-WP-457, Inter-American Development Bank, Research Department.
  • Scartascini, Carlos, 2013. "Tax Reforms in Latin America in an Era of Democracy," IDB Publications (Working Papers) 4693, Inter-American Development Bank.
• Diego Focanti & Mark Hallerberg & Carlos Scartascini, 2013. "Tax Reforms in Latin America in an Era of Democracy," Research Department Publications IDB-WP-457, Inter-American Development Bank, Research Department.
  • Carlos Scartascini, 2013. "Tax Reforms in Latin America in an Era of Democracy," IDB Publications (Working Papers) 83659, Inter-American Development Bank.
• Scartascini, Carlos, 2013. "Tax Reforms in Latin America in an Era of Democracy," IDB Publications (Working Papers) 4693, Inter-American Development Bank.
  • Diego Focanti & Mark Hallerberg & Carlos Scartascini, 2013. "Tax Reforms in Latin America in an Era of Democracy," Research Department Publications IDB-WP-457, Inter-American Development Bank, Research Department.
• 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, vol. 35(1), pages 1-19, February.
  • Andreas, von Arnauld & Zimmermann, Klaus W., 2010. "Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany," Working Paper 100/2010, Helmut Schmidt University, Hamburg.
• Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
• Gambke Thomas, 2013. "Die Vermögensteuer – Ein Comeback in der Krise?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 161-170, August.
• Goebel Lutz, 2013. "Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 171-179, August.
• Arentz Oliver & Roth Steffen J., 2013. "Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 180-193, August.
• Matthias Uhl, 2013. "A History of Tax Legislation in the Federal Republic of Germany," MAGKS Papers on Economics 201311, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Katsuyoshi Nakazawa, 2013. "Cost Inefficiency of Municipalities after Amalgamation," MAGKS Papers on Economics 201314, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• Matthias Neuenkirch & Florian Neumeier, 2015. "Party affiliation rather than former occupation: the background of central bank governors and its effect on monetary policy," Applied Economics Letters, Taylor & Francis Journals, vol. 22(17), pages 1424-1429, November.
  • 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 201336, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• 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, vol. 69(1), pages 72-114, March.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
  • 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 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • 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 1005, Oxford University Centre for Business Taxation.
• Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
  • Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
• Susan C. Morse, 2013. "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 469-486, December.
• Pietro Battiston & Simona Gamba, 2013. "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers 249, University of Milano-Bicocca, Department of Economics, 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.
  • 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 2013/173, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• 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?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
  • James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
  • James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
• 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 19081, National Bureau of Economic Research, Inc.
• Mora-Sanguinetti, Juan S. & Rubio, Margarita, 2014. "Recent reforms in Spanish housing markets: An evaluation using a DSGE model," Economic Modelling, Elsevier, vol. 44(S1), pages 42-49.
  • Juan S Mora-Sanguinetti & Margarita Rubio, 2013. "Recent Reforms in Spanish Housing Markets: An Evaluation using a DSGE Model," Discussion Papers 2013/03, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
• 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, vol. 0(1), pages 330-335, May.
• 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.
  • 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 2013/173, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• Gabriella CSUROS, 2013. "Characteristics, Functions And Changes (?) Of Eu Budget," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 55, pages 92-107, December.
• Alexej Sato, 2013. "Custom Value and Transfer Prices [Celní hodnota a transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 106-113.
• Lubomír Lízal, 1999. "Depreciation rates in a transition economy: evidence from czech panel data," Prague Economic Papers, Prague University of Economics and Business, vol. 1999(3).
  • Lubomir Lizal, 2001. "Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data," Microeconomics 0012004, University Library of Munich, Germany.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018. "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
  • Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 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 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 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 w0201, Center for Economic and Financial Research (CEFIR).
  • 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 w0201, New Economic School (NES).
• Zolotareva, Anna & Shatalov, Stanislav, 2013. "The Role of Precedent in the Tax Law of Foreign Countries," Published Papers dok9, Russian Presidential Academy of National Economy and Public Administration.
• 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, vol. 1(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), vol. 2(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, vol. 3(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, vol. 3(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, vol. 3(6), pages 1-21, December.
• Markus Diller & Markus Grottke & Georg Schneider, 2013. "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, vol. 65(2), pages 110-135, March.
• Ernst Niemeier, 2013. "Kommunale Straßensanierung: Steuerfinanzierung muss Beitragsfinanzierung ablösen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(10), pages 710-715, October.
• 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, vol. 22(1), pages 1-37, May.
  • 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 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
• 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," 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?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
  • James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
  • James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
• Dawson Peter, 2013. "Royalty Rate Determination," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 8(1), pages 1-29, October.
  • Peter Dawson, 2013. "Royalty Rate Determination," Alumni working papers 2013-03, University of Connecticut, Department of Economics.
• Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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, vol. 8(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, vol. 51(3/13), pages 75-80.
• 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 13-078, ZEW - Leibniz Centre for European Economic Research.
  • 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 13-044, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
• 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, vol. 22(3), pages 502-530, June.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
  • Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
• 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 13-044, ZEW - Leibniz Centre for European Economic Research.
  • 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 13-078, ZEW - Leibniz Centre for European Economic Research.

2012

• Damon Jones, 2012. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 158-185, February.
  • Damon Jones, 2010. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," NBER Working Papers 15963, National Bureau of Economic Research, Inc.
• 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, vol. 4(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], vol. 13(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, vol. 21(2), pages 795-818, december.
• Alessandro Pellegatta, 2012. "Banking and fiscal burdens in Italian bankruptcy law," BANCARIA, Bancaria Editrice, vol. 3, pages 51-58, March.
• Enzo Mignarri, 2012. "Real estate investment funds’ taxation in Italy," BANCARIA, Bancaria Editrice, vol. 6, pages 58-66, June.
• Pierpaolo Zaccarini, 2012. "Mediation in tax disputes and banking operations," BANCARIA, Bancaria Editrice, vol. 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 285, Universitat de Barcelona. Espai de Recerca en Economia.
• Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
  • Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
• 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, vol. 0(1), pages 75-81.
• Theresa Lohse & Nadine Riedel & Christoph Spengel, 2012. "The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview," Working Papers 1227, Oxford University Centre for Business Taxation.
• Savina Princen, 2012. "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series 3713, CESifo.
• Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo.
• Francisco, Saffie, 2012. "El impuesto a las herencias como una institución de justicia," Estudios Públicos, Centro de Estudios Públicos, vol. 0(126), pages 124-161.
• Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series EERI_RP_2012_21, Economics and Econometrics Research Institute (EERI), Brussels.
  • 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 1012, University of Valencia, ERI-CES.
• Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
• Mokhtari, Manouchehr & Ashtari, Mamak, 2012. "Understanding tax reform in the Central Asian Republics," Journal of Asian Economics, Elsevier, vol. 23(2), pages 168-178.
• 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, vol. 99(1), pages 105-115.
• 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, vol. 41(9), pages 1578-1588.
• 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 1012, University of Valencia, ERI-CES.
  • Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series EERI_RP_2012_21, Economics and Econometrics Research Institute (EERI), Brussels.
• Gaetano Lisi, 2013. "Matching Models and Housing Markets: the Role of the Zero-Profit Condition," Economic Research Guardian, Weissberg Publishing, vol. 3(1), pages 54-60, June.
  • Gaetano Lisi, 2012. "Matching models and housing markets: the role of the zero-profit condition," EERI Research Paper Series EERI_RP_2012_22, Economics and Econometrics Research Institute (EERI), Brussels.
  • Gaetano Lisi, 2013. "Matching models and housing markets: the role of the zero-profit condition," Working Papers 1301, Department of Applied Economics II, Universidad de Valencia.
• 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, vol. 2012(2), pages 34-59.
• Maria Berrittella & Filippo Alessandro Cimino, 2012. "The Carousel Value-added Tax Fraud in the European Emission Trading System," Working Papers 2012.75, Fondazione Eni Enrico Mattei.
• 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, vol. 6(1), pages 65-91, February.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
  • Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
• 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, vol. 6(1), pages 65-91, February.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
  • Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
  • Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
• Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies 2012:11, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series 936, Research Institute of Industrial Economics, revised 24 Nov 2014.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series 2012:18, Uppsala University, Department of Economics, revised 04 Aug 2015.
• Ogndal, Tone, 2012. "In the Shadow of the Labour Market," Memorandum 05/2012, Oslo University, Department of Economics.
• Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series 2012:18, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies 2012:11, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series 936, Research Institute of Industrial Economics, revised 24 Nov 2014.
• Gunnar Rietz & Magnus Henrekson & Daniel Waldenström, 2015. "Swedish Inheritance and Gift Taxation (1885–2004)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 223-265, Palgrave Macmillan.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series, Center for Fiscal Studies 2012:11, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation, 1885–2004," Working Paper Series 2012:18, Uppsala University, Department of Economics, revised 04 Aug 2015.
  • Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel, 2012. "Swedish Inheritance and Gift Taxation (1885–2004)," Working Paper Series 936, Research Institute of Industrial Economics, revised 24 Nov 2014.
• 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, vol. 142(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, vol. 142(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, vol. 142(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, vol. 142(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, vol. 142(1), pages 57-76, March.
• Domingo Carbajo Vasco, 2012. "La Economía Del Cambio Climático Y La Fiscalidad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 142(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, vol. 142(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, vol. 142(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, vol. 143(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, vol. 143(2), pages 155-184, June.
• Tulio Rosembuj, 2012. "La Regulación Financiera Global Y La Fiscalidad Innovadora," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 143(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, vol. 143(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, vol. 143(2), pages 7-56, June.
• José Marcos Domingues, 2012. "Tributación, Presupuesto Y Políticas Públicas En Brasil," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 143(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, vol. 143(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, vol. 144(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, vol. 144(3), pages 111-148, September.
• Isidoro Martín Dégano, 2012. "El Impuesto Sobre Las Primas De Seguros," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(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, vol. 144(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, vol. 144(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, vol. 144(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, vol. 145(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, vol. 145(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, vol. 145(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, vol. 145(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, vol. 145(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, vol. 145(4), pages 7-38, December.
• Francisco José Delmas González, 2012. "Propuesta De Directiva De Impuesto Sobre Transacciones Financieras," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 145(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, vol. 145(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," CARF F-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
  • 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 gd11-220, Institute of Economic Research, Hitotsubashi University.
• 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, vol. 22(1), pages 1-37, May.
  • Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
• 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, vol. 4(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 Fin," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(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, vol. 7(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, vol. 33(1), pages 127-157, February.
  • Pasquale Lucio Scandizzo & Odin K Knudsen, 2010. "Risk Management and Regulation Compliance with Tradable Permits under Dynamic Uncertainty," CEIS Research Paper 163, Tor Vergata University, CEIS, revised 28 May 2010.
• 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, vol. 45(4), pages 965-981, November.
• Konstantinos Tzioumis & Leora F. Klapper, 2012. "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 165-190, June.
  • Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
  • Klapper, Leora & Tzioumis, Konstantinos, 2008. "Taxation and capital structure : evidence from a transition economy," Policy Research Working Paper Series 4753, The World Bank.
• James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
  • James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
  • James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
• 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, vol. 25(11), pages 3351-3388.
  • Michael Faulkender & Mitchell Petersen, 2009. "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," NBER Working Papers 15248, National Bureau of Economic Research, Inc.
• 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, vol. 0(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, vol. 0(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, vol. 0(2), pages 498-501, Decembre.
• Nathan M. Fong, 2012. "sales tax and electronic commerce," The New Palgrave Dictionary of Economics,, Palgrave Macmillan.
• Valeria De Bonis & Alessandro Gandolfo, 2012. "Tax policy response to market changes: the case of the gaming services sector," Discussion Papers 2012/156, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
• Genta TAFA (BUNGO), 2012. "Fiscal Decentralization: A Permanent Challenge Of Local Autonomy In Albania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 48, pages 41-57, March.
• Vincenzo CARBONE, 2012. "The Role Of Tax Relief In A Time Of Crisis," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 50, pages 76-80, December.
• baffi, enrico, 2012. "The inefficiency of decoupling," MPRA Paper 38884, University Library of Munich, Germany.
• Sinha, Pankaj & Bansal, Vishakha, 2012. "Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation," MPRA Paper 40811, University Library of Munich, Germany.
• De Tullio, Giandomenico, 2012. "Italian Succession Procedure," MPRA Paper 43213, University Library of Munich, Germany.
• 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, vol. 2012(1), pages 64-81.
• 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, vol. 2012(1), pages 92-103.
• Alexej Sato, 2012. "Transfer Prices in International Business," Ekonomika a Management, Prague University of Economics and Business, vol. 2012(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, vol. 2012(5), pages 649-667.
• 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, vol. 64(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, vol. 64(1), pages 2-36, February.
• Christian Conrad, 2012. "Wirkungen der Abgeltungsteuer auf die Kapitalallokation — Anregungen für eine Reform," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(6), pages 399-405, June.
• Wojciech Stiller, 2012. "Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(8), pages 535-540, August.
• 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, vol. 120(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 137, arqus - Arbeitskreis Quantitative Steuerlehre.
• 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, vol. 7(11/12), pages 510-511.
• 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, vol. 22(1), pages 1-37, May.
  • 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 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
• Klotz, Michael & Sulk, Ingolf & Wieck, Enrico, 2012. "GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere 04-12-017, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
• Witty, Magdalena & Kliebisch, Christine, 2012. "Die Versicherungsbranche unter FATCA," SIMAT Arbeitspapiere 04-12-022, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2011

• Gintaras Černius, 2011. "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 12-161:3, September.
• Dan Usher, 2011. "Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income," Working Papers 1210, Queen's University, Department of Economics.
  • 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 273696, Queen's University - Department of Economics.
• 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) 1102, Asociación Española de Historia Económica.
• Ali Celikkaya, 2011. "Environmental Tax Reforms In European Countries And An Evaluation Of Turkish Case," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(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, vol. 1, pages 32-38, January.
• Enzo Mignarri, 2011. "Etc fiscal treatment in the Italian market," BANCARIA, Bancaria Editrice, vol. 4, pages 49-55, April.
• Stefania Celebrini & Andrea Nobili, 2011. "Mutual funds and pension funds taxation differences in the Italian market," BANCARIA, Bancaria Editrice, vol. 9, pages 46-58, September.
• Enzo Mignarri, 2011. "The new fiscal framework and the impact on Italian financial markets," BANCARIA, Bancaria Editrice, vol. 10, pages 72-79, October.
• Fabrizio Borselli, 2011. "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers) 106, Bank of Italy, Economic Research and International Relations Area.
• 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, vol. 34(11), pages 1911-1937, November.
  • 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 P21, FERDI.
  • 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 P21, FERDI.
• Gilles Dufrénot & Philippe Frouté & Christophe Schalck, 2011. "Les comportements d'emprunt des régions françaises. Quel degré d'hétérogénéité ?," Revue économique, Presses de Sciences-Po, vol. 62(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, vol. 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, vol. 37(4), pages 541-561, December.
  • 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 39790, University Library of Munich, Germany.
• Kazuki Onji, 2011. "Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002," Asia Pacific Economic Papers 394, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
• De Mot, Jef & Depoorter, Ben, 2011. "Technology and torts: Memory costs, nondurable precautions and interference effects," International Review of Law and Economics, Elsevier, vol. 31(4), pages 284-290.
• 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, vol. 34(11), pages 1911-1937, November.
  • 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 P21, FERDI.
  • 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 P21, FERDI.
• 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, vol. 34(11), pages 1911-1937, November.
  • 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 P21, FERDI.
  • 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 P21, FERDI.
• 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 halshs-00639925, HAL.
• 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, vol. 138(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, vol. 138(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, vol. 138(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, vol. 138(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, vol. 138(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, vol. 138(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, vol. 138(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, vol. 139(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, vol. 139(2), pages 139-163, Jume.
• Pablo Antonio Moreno Valero, 2011. "El Fraude En El Iva Y Sus Desencadenantes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(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, vol. 139(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, vol. 139(2), pages 223-234, June.
• Carlos David Delgado Sancho, 2011. "Elementos Constitutivos De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(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, vol. 139(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, vol. 13(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 140(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, vol. 141(4), pages 101-128, December.
• Luis Jones Rodríguez, 2011. "Precios De Transferencia Y Reestructuración De Grupos Multinacionales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(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, vol. 141(4), pages 149-177, December.
• Eduardo Sanz Gadea, 2011. "El Impuesto Sobre Sociedades. ¿Un Impuesto En Crisis?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(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, vol. 141(4), pages 211-243, December.
• Victoria Alvarez, 2011. "El Nuevo Control De Constitutionalidad En Derecho Tributario Frances," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(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, vol. 141(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, vol. 141(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, vol. 141(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, vol. 2(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, vol. 4(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, vol. 231(4), pages 558-571, August.
• Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
  • Silvia Fedeli & Francesco Forte, 2009. "EU VAT Frauds," Working Papers in Public Economics 129, Department of Economics and Law, Sapienza University of Roma.
• 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, vol. 32(1), pages 89-97, August.
• 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, vol. 1, pages 43-51, June.
• Bernd Hayo & Matthias Uhl, 2011. "The Effects of Legislated Tax Changes in Germany," MAGKS Papers on Economics 201142, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
• 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 16839, National Bureau of Economic Research, Inc.
• 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, vol. 0(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, vol. 11(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, vol. 11(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, vol. 11(4), pages 191-198.
• Mihaela GONDOR, 2011. "A Common Corporate Tax Base In Order To Improve The European Smes Business Environment," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 44, pages 151-158, March.
• Sidonia CULDA, 2011. "Theoretical And Practical Aspects Regarding Value Debts," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 44, pages 159-171, March.
• Anamari-Beatrice STEFAN, 2011. "Harmonization. Comparative Approach Of The Romanian Fiscal Code And French General Tax Code," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 46, pages 107-114, September.
• Marius PANTEA, 2011. "La Criminalité Économique Et Financiere Facteur De Risque Pour La Sécurité Nationale," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 47, pages 175-184, December.
• Mihaela GONDOR, 2011. "Insolvency And Bank Financial Policy," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 47, pages 275-283, December.
• Waqas, Muhammad & Awan, Masood Sarwar, 2011. "Are Pakistani Consumers Ricardian?," MPRA Paper 35375, University Library of Munich, Germany.
• Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011. "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper 39789, University Library of Munich, Germany.
• 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, vol. 37(4), pages 541-561, December.
  • 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 39790, University Library of Munich, Germany.
• Dan Usher, 2011. "Why The Legal System Is Not Necessarily Less Efficient Than The Income Tax In Redistributing Income," Working Paper 1210, Economics Department, Queen's University.
• Budak, Tamer & Benk, Serkan, 2011. "Public Claims: A Legal Evaluation," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(2), pages 1-61, April.
• Tomasz Wolowiec, 2011. "Selected Issues Of Personal Income Taxation Harmonization," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 7(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, vol. 3(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, vol. 3(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, vol. 3(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, vol. 63(3), pages 214-239, May.
• Claudia Neugebauer & Kerstin Schneider, 2011. "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 832-857, December.
• 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, vol. 6(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", vol. 15(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 121, arqus - Arbeitskreis Quantitative Steuerlehre.
• Diller, Markus & Vollert, Pia, 2011. "Economic analysis of advance tax rulings," arqus Discussion Papers in Quantitative Tax Research 122, arqus - Arbeitskreis Quantitative Steuerlehre.
• Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
  • Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
• 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, vol. 6(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, vol. 6(9), pages 457-458.
• Haupt, Madlen & Ismer, Roland, 2011. "Emissions Trading Schemes under IFRS - Towards a “true and fair view”," EconStor Research Reports 65872, ZBW - Leibniz Information Centre for Economics.
• Dommermuth, Thomas, 2011. "Wohn-Riester: Konstruktion, Effizienz und Reformbedarf," Weidener Diskussionspapiere 26, University of Applied Sciences Amberg-Weiden (OTH).
• Klotz, Michael, 2011. "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere 03-11-011, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
• 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 48729, Verein für Socialpolitik / German Economic Association.
• 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, vol. 69(1), pages 72-114, March.
  • 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 1005, Oxford University Centre for Business Taxation.
  • 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 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.

2010

• James R. Hines, 2010. "Treasure Islands," Journal of Economic Perspectives, American Economic Association, vol. 24(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, vol. 2(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, vol. 2(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, vol. 1(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, vol. 19(1), pages 105-120, june.
• Enzo Mignarri, 2010. "The taxation of dividends paid to Italian and European residents," BANCARIA, Bancaria Editrice, vol. 2, pages 42-48, February.
• Massimo Paolo Gentili & Marina Mastrangelo & Sante Jannoni, 2010. "Specialized investment funds, alternative investments," BANCARIA, Bancaria Editrice, vol. 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 236, Universitat de Barcelona. Espai de Recerca en Economia.
• 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) 80, Bank of Italy, Economic Research and International Relations Area.
• Dufrénot, G. & Frouté, P. & Schalck, C., 2010. "The French Regions’ Borrowing Behaviours. How heterogeneous are they?," Working papers 289, Banque de France.
• 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, vol. 53(6), pages 277-282.
• 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, vol. 69(1), pages 72-114, March.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
  • 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 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • 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 1005, Oxford University Centre for Business Taxation.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
• 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 sdp10008, Universitätsbibliothek Wuppertal, University Library.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
• Giampaolo Arachi & Valeria Bucci, 2010. "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series 3261, CESifo.
• Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
• Sijbren Cnossen, 2010. "Three VAT Studies," CPB Special Publication 90, CPB Netherlands Bureau for Economic Policy Analysis.
• Sijbren Cnossen, 2010. "Three VAT Studies," CPB Special Publication 90.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010. "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, vol. 11(2), pages 355-379, November.
• Juan López Rodríguez, 2010. "Referencia Al Debate Actual Sobre Política Fiscal En Los Países Occidentales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 127-141, March.
• Luz Ruibal Pereira, 2010. "Experiencia Internacional Sobre Medidas De Reorganización De Las Administraciones Tributarias En La Lucha Contra El Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 143-178, March.
• Fernando de Vicente de la Casa, 2010. "La Concurrencia Y Articulación Del Impuesto Sobre Construcciones, Instalaciones Y Obras Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 179-210, March.
• Susana Bokobo Moiche & Marcos M. Pascual González, 2010. "La Aproximación De Legislaciones En El Impuesto Sobre Sociedades: Especial Referencia A La Base Consolidada Común (Parte 1ª)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 37-64, March.
• Ubaldo González de Frutos, 2010. "La Relación Cooperativa: Un Nuevo Horizonte En El Diálogo Entre Las Grandes Empresas Y La Agencia Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 65-95, March.
• Ángel Aguallo Avilés & Esther Bueno Gallardo, 2010. "Los Criterios De Graduación De Las Sanciones Tributarias Establecidos En La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 7-36, march.
• Carlos María López Espadafor, 2010. "Efectos Fiscales De La Aplicación Del Nuevo Protocolo Sobre Los Privilegios Y Las Inmunidades De La Unión Europea A Los Funcionarios Y Otros Agentes De Ésta," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 97-125, March.
• Ramón Falcón y Tella, 2010. "La Base Imponible De Transmisiones Patrimoniales Onerosas En Las Concesiones Administrativas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 115-123, June.
• Elvira López Díaz, 2010. "Ventajas Fiscales De La Sociedad Limitada Nueva Empresa," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 125-143, June.
• Marta Montero Simó, 2010. "La Regulacion De Las Entidades Sin Fines Lucrativos En Estados Unidos. Especial Referencia A Su Tratamiento Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 145-177, June.
• Ignasi Puig Ventosa, 2010. "Incentivos A La I+D+I Y A Las Inversiones Medioambientales En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 179-214, June.
• Carmen Ruiz Hidalgo, 2010. "Una Aproximación Tributaria A La Naturaleza Del Canon Analógico Y Digital," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 215-229, June.
• Marta Villar Ezcurra, 2010. "Cambio Climático, Desarrollo Sostenible Y Fiscalidad Ambiental," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 231-245, June.
• Luis M. Viñuales Sanabria, 2010. "Socimi: ¿El Reit De Nueva Generación?. Un Estudio Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 247-266, June.
• Juan Calvo Vérgez, 2010. "La Aplicación Del Iva En El Ámbito Del Comercio Electrónico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 29-86, June.
• Susana Bokobo Moiche & Marcos M. Pascual González, 2010. "La Aproximación De Legislaciones En El Impuesto Sobre Sociedades: Especial Referencia A La Base Consolidada Común (Parte 2ª)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 7-27, June.
• Francisco José Delmas González, 2010. "Análisis De La Propuesta De Modificación De La Directiva Del Ahorro," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 87-114, June.
• M.ª Consuelo Fuster Asencio, 2010. "Situación Actual De Las Corporaciones Locales: Competencias Y Recursos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 103-125, September.
• Florence Haret, 2010. "Presunciones Y Precio De Transferencia. Estudio Sobre La Constitucionalidad De Los Métodos De Precio De Transferencia Establecidos En Los Arts. 18 A 24 De La Ley Nº 9.430/96, De Brasil," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 127-136, September.
• Juan Jesús Martos García, 2010. "Financiación Autonómica E Irpf. Corresponsabilidad Tributaria Versus Competencia Fiscal Y Desigualdad Interregional," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 137-167, September.
• Eduardo Sanz Gadea, 2010. "La Ubicación De La Carga Financiera En Los Grupos Multinacionales (1)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 169-182, September.
• Ángel Urquizu Cavallé, 2010. "Tributación De Las Rentas Derivadas De Fideicomisos Latinoamericanos Cuando Los Beneficiarios Sean Residentes En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 183-235, September.
• Iñaki Bilbao Estrada & Jesús Rodríguez Márquez, 2010. "Iva Y Derechos De Emisión: Especial Referencia A Su Utilización Como Instrumento De Fraude," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 37-84, september.
• Antonio Aparicio Pérez & Santiago Álvarez García, 2010. "El Llamado Delito Contable," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 7-35, September.
• Antonio Cubero Truyo & Rafael J. Sanz Gómez, 2010. "La Declaración Del Irpf Como Cauce De Financiación De La Iglesia Católica (Asignación Voluntaria Del 0,7 Por 100 De La Cuota Íntegra)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 85-102, September.
• Gracia Mª Luchena Mozo, 2010. "Sostenibilidad De Los Recursos Hídricos E Instrumentos Fiscales: El Canon Catalán Del Agua," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 117-170, December.
• Francisco J. Magraner Moreno, 2010. "La Coordinación De Los Convenios Para Evitar La Doble Imposición A Escala Comunitaria: Situación Actual Y Perspectivas De Futuro," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 171-197, December.
• Roberta Poza Cid & Manuel Santaella Vallejo, 2010. "La Coordinación De La Fiscalidad Directa En La Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 199-219, December.
• Elena Roldán Centeno & Santiago Meño Galindo, 2010. "Régimen Jurídico De La Revocación De Los Actos Tributarios," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 221-258, December.
• Susana Aníbarro Pérez, 2010. "El Régimen Jurídico De Las Subastas Públicas De Derechos A Contaminar En El Impuesto Sobre El Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 47-65, December.
• Cristóbal J. Borrero Moro, 2010. "La Necesaria Reconversión Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos En El Marco Del Nuevo Sistema De Financiación Autonómico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 67-91, December.
• Adriano de Ambrosis, 2010. "Los Sistemas De Auditoría Interna En La Agencia Estatal De Administración Tributaria Española Y De La Agenzia Delle Entrate Italiana," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 7-46, December.
• Mª Gabriela Lagos Rodríguez & Alfredo Iglesias Suárez & Raquel Alamo Cerrillo & Cristina García Nicolás, 2010. "Familia Y Fiscalidad Directa En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 137(4), pages 93-116, December.
• Carolin Hecht & Katja Hanewald, 2010. "Sociodemographic, Economic, and Psychological Drivers of the Demand for Life Insurance: Evidence from the German Retirement Income Act," SFB 649 Discussion Papers SFB649DP2010-034, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
• Lynda S. Livingston, 2010. "A Historical Perspective On Dutch Auction Rate Preferred Stock," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 1-20.
• Lynda S. Livingston & Amy R. Kast & Kyle M. Benson, 2010. "Investigating The Darps Market Meltdown Through An Investments Project," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 2(1), pages 77-92.
• Corina-Maria Ene, 2010. "Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities," Romanian Journal of Economics, Institute of National Economy, vol. 30(1(39)), pages 146-158, June.
• Sofia Johan & Dorra Najar, 2010. "The Role of Corruption, Culture, and Law in Investment Fund Manager Fees," Journal of Business Ethics, Springer, vol. 95(2), pages 147-172, September.
• Iovu (Garaga) Olga, 2010. "REGLEMENTAREA JURIDICA A CONCEDIERII PENTRU INCALCAREA DISCIPLINEI DE MUNCA - THE LEGAL REGULATION OF THE DISMISSAL FOR LABOUR DISCIPLINE INFRINGEMENT (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 121-126, December.
• PhD Reader Nadia Cerasela ANITEI, 2010. "CONSIDERATII PRIVIND NULITATEA RELATIVA A CASATORIEI POTRIVIT DISPOZITIILOR DIN CODUL CIVIL - CONSIDERATIONS ON THE RELATIVE NULLITY OF MARRIAGE UNDER THE PROVISIONS OF THE CIVIL CODE (Romanian versio," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 139-144, December.
• Ilioara Genoiu, 2010. "PRINCIPIILE GENERALE ALE DEVOLUTIUNII LEGALE A MOSTENIRII IN NOUL COD CIVIL-GENERAL PRINCIPLES OF THE LEGAL DEVOLUTION OF THE INHERITANCE IN THE NEW CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 227-235, December.
• Victor Boti, 2010. "PLASAMENTELE CONSIDERATE SIGURE IN CONCEPTIA NOULUI COD CIVIL ROMAN-PRESUMED SOUND INVESTMENTS IN THE NEW ROMANIAN CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 236-243, December.
• Victor Boti, 2010. "SUCCINTA PREZENTARE A CONTRACTULUI DE MANDAT IN NOUL COD CIVIL ROMAN-BRIEF PRESENTATION OF THE MANDATE IN THE NEW ROMANIAN CIVIL CODE (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 244-251, December.
• Roberto Perotti, 2010. "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, in: Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES), pages 214-237, National Bureau of Economic Research, Inc.
  • Roberto Perotti, 2011. "The Effects of Tax Shocks on Output: Not So Large, But Not Small Either," NBER Working Papers 16786, National Bureau of Economic Research, Inc.
• Louis Kaplow, 2010. "On the Taxation of Private Transfers," NBER Working Papers 15818, National Bureau of Economic Research, Inc.
• Damon Jones, 2012. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 158-185, February.
  • Damon Jones, 2010. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," NBER Working Papers 15963, National Bureau of Economic Research, Inc.
• Jennifer Blouin & Jana Raedy & Douglas Shackelford, 2010. "Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes," NBER Working Papers 16129, National Bureau of Economic Research, Inc.
• Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
  • David Wildasin, 2009. "State Corporation Income Taxation; An Economic Perspective on Nexus," Working Papers 2009-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  • David E.Wildasin, 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," Working Papers 1011, Oxford University Centre for Business Taxation.
  • David E. Wildasin, 2010. "State Corporation Income Taxation - An Economic Perspective on Nexus," CESifo Working Paper Series 3218, CESifo.
• Polina Knutsson & Perla Ibarlucea Flores, 2022. "Trends, investor types and drivers of renewable energy FDI," OECD Working Papers on International Investment -en, OECD Publishing.
• David Gaukrodger, 2010. "Foreign State Immunity and Foreign Government Controlled Investors," OECD Working Papers on International Investment 2010/2, OECD Publishing.
• Ardealeanu - Popa Carmen & Cirmaciu Diana, 2010. "Considerations Regarding To The Law Of Fiscal-Budgetary Responsibility," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 294-300, July.
• Antonescu Mihail & Buziernescu Radu, 2010. "Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 488-494, December.
• Antonescu Mihail & Antonescu Ligia, 2010. "Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 495-498, December.
• Cirmaciu Diana, 2010. "Consideration Regarding To The Fiscal Regulations In Some European States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 528-532, December.
• Renata Peric & Emina Konjic & Nikola Mijatovic, 2010. "Tax Exemption And Tax Relief In Profit Tax System Of The Republic Of Croatia," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 687-698.
• Ali Celikkaya, 2010. "Dual income tax: A reform option for personal income tax in Turkey," Business and Economic Horizons (BEH), Prague Development Center, vol. 3(3), pages 47-57, October.
• Anca Mihaela GEOROCEANU, 2010. "Groups Of Companies. Council Directive On The Common Fiscal Regime Applicable To Parent Companies And Their Subsidiaries In Various Member States (90/435/Eec). The Implementation Of The Community Regu," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 40, pages 92-97, March.
• Mihaly HOGYE, 2010. "Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production Ii," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 41, pages 138-147, June.
  • Mihaly HOGYE, 2009. "Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 39, pages 98-111, December.
• Iulian M. NEDELCU, 2010. "The Functions Of Public Administration In The Law On The Special Forecasts And Programming Functions And The Relationship With Citizens," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 41, pages 99-107, June.
• Steliana SANDU & Irina ANGHEL, 2010. "The Interaction Of Policy-Mix Instruments Conducive To Increasing R&D Investment In Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 42, pages 149-161, September.
• Eva ERDOS, 2010. "Tax Optimization, Tax Avoidance Or Tax Evasion? Contributions To The Offshore Companies’ Legal Background," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 42, pages 54-67, September.
• Ioan LAZAR, 2010. "Considerations On The Role Of Eu’S Competition Policy In Achieving The Objectives Of The Strategy - Europe 2020," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 42, pages 82-86, September.
• Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper 39788, University Library of Munich, Germany.
• Jana Skálová, 2010. "Complicated Transfer of Tax Losses between Entities in the European Union [Komplikovaný přenos daňové ztráty mezi subjekty v zemích Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(4), pages 7-18.
• 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, vol. 35(1), pages 1-19, February.
  • Andreas, von Arnauld & Zimmermann, Klaus W., 2010. "Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany," Working Paper 100/2010, Helmut Schmidt University, Hamburg.
• Pasquale Scandizzo & Odin Knudsen, 2012. "Risk management and regulation compliance with tradable permits under dynamic uncertainty," European Journal of Law and Economics, Springer, vol. 33(1), pages 127-157, February.
  • Pasquale Lucio Scandizzo & Odin K Knudsen, 2010. "Risk Management and Regulation Compliance with Tradable Permits under Dynamic Uncertainty," CEIS Research Paper 163, Tor Vergata University, CEIS, revised 28 May 2010.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
• Francesco Flaviano Russo, 2010. "Tax Evasion and Community Effects in Italy," CSEF Working Papers 254, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Jan Voßmerbäumer, 2010. "Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik," Schmalenbach Journal of Business Research, Springer, vol. 62(2), pages 203-226, March.
• Stephan Kudert & Ivonne Klipstein, 2010. "Die Steuerreform 2008: Ein Beitrag zur Stärkung des Eigenkapitals deutscher Unternehmen?," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 455-480, June.
• Armand Krasniqi, 2010. "Impact of Governamental Policies in Legislation afterthe Global Financial Crisis – especially in Kosovo," Journal of Advanced Studies in Finance, ASERS Publishing, vol. 0(2), pages 171-180, December.
• Agustín Romero Civera, 2010. "El fondo de educación y promoción en cooperativas de crédito: su gestión con o sin una fundación [The education, training and development fund in credit unions: its management with or without a fou," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 101, pages 58-78.
• Gavriil Agarkov & Alexey Naydenov & Anastasiya Sudakova, 2010. "Assessment of the shadow economy development tendencies in the Sverdlovsk region," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(4), pages 146-152.
• Lytvynenko IAROSLAV, 2010. "The Tax Enterprise Management And Methodological Approaches To Its Construction," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), vol. 1(1), pages 26-31, January-J.
• Ireneusz NOWAK & Andrzej NOWAK, 2010. "Appeal As A Way To Challenge Decisions Issued In The Jurisdictional Tax Proceedings," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), vol. 1(1), pages 32-42, January-J.
• Mihaila, Nicoleta, 2010. "Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 14(2), pages 215-227.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010. "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research 106, arqus - Arbeitskreis Quantitative Steuerlehre.
• Corsten, Martina & Simons, Dirk & Voeller, Dennis, 2010. "Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen," arqus Discussion Papers in Quantitative Tax Research 111, arqus - Arbeitskreis Quantitative Steuerlehre.
• Weerth, Carsten, 2010. "Zwei Jahre Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4, pages 130-132.
• Weerth, Carsten, 2010. "Gegenseitige Anerkennung des AEO-Status," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 1-16.
• Weerth, Carsten, 2010. "AEO-C: Einfacher Antrag = AE O light?!," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2, pages 53-55.
• Weerth, Carsten, 2010. "The Role of Customs Administrations in Preparation of Regional Integration in the European Union," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(1), pages 14-28.
• Weerth, Carsten, 2010. "AEO-Programme weltweit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9, pages 1-64.
• Weerth, Carsten, 2010. "The Revised Kyoto Convention versus the Old One: A Capable Tool for Trade Facilitation?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(2), pages 79-82.
• Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010. "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing 2010-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2010. "The name game for contributions: Influence of labeling and earmarking on the perceived tax burden," Discussion Papers 2010/12, Free University Berlin, School of Business & Economics.
• Braun, Susanne & Richter, Jörg, 2010. "Gründungsaktivitäten im Handelsregisterbezirk Lüneburg: Eine empirische Studie zur Unternehmergesellschaft," Lüneburger Beiträge zur Gründungsforschung 8, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
• Hecht, Carolin & Hanewald, Katja, 2010. "Sociodemographic, economic, and psychological drivers of the demand for life insurance: Evidence from the German Retirement Income Act," SFB 649 Discussion Papers 2010-034, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
• Kaminski, Ingo, 2010. "Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung," SIMAT Arbeitspapiere 02-10-008, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
• 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, vol. 69(1), pages 72-114, March.
  • 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 1005, Oxford University Centre for Business Taxation.
  • 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 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
  • Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.

2009

• Narcis Eduard MITU, 2009. "Arguments Against Minimum Tax," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 115-120, May.
• Alia DUTA, 2009. "The harmonization of advance tax rulings systems in European Union member states - Why?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 248-250, May.
• Corrado Faissola, 2009. "Savings and the economy: trust starts from the territories," BANCARIA, Bancaria Editrice, vol. 10, pages 2-7, October.
• Enzo Mignarri, 2009. "Exchange Traded Commodities: characteristics and fiscal regime," BANCARIA, Bancaria Editrice, vol. 10, pages 73-78, October.
• Salvatore Chiri & Fabrizio Borselli & Claudia Barsotti, 2009. "The european proposal to amend Vat treatment on financial services," BANCARIA, Bancaria Editrice, vol. 7, pages 81-100, July.
• Kalina Koleva & Jean-Marie Monnier, 2009. "La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux," Revue économique, Presses de Sciences-Po, vol. 60(1), pages 33-57.
• Šramková, Dana, 2009. "The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States," Annals - Juridical Science Series, Constantin Brancusi University, Faculty of Juridical Sciences, vol. 1, pages 37-48, May.
• Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
  • Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
  • Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
• Sabrina Dorn, 2009. "Monte-Carlo Simulations Revised: A Reply to Arqus," ifo Working Paper Series 73, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Óscar Montero, 2009. "Proyección de tasas de interés para la planeación de futuros préstamos Inter-Companía: una aproximación alternativa," Archivos de Economía 5669, Departamento Nacional de Planeación.
• Óscar Montero, 2009. "Forecasting Interest Rates for Future Inter-Company Loan Planning: An Alternative Approach," Archivos de Economía 5840, Departamento Nacional de Planeación.
• César Omar López Ávila & Alonso Javier Aguilera Martínez & Constanza E. Collazos Gómez & Elizabeth Gómez Gómez, 2009. "La Inversión En Activos Fijos Reales Productivos: Incentivos Y Obstáculos Tributarios," Estudios Gerenciales, Universidad Icesi, March.
• Cosgel, Metin & Miceli, Thomas & Ahmed, Rasha, 2009. "Law, state power, and taxation in Islamic history," Journal of Economic Behavior & Organization, Elsevier, vol. 71(3), pages 704-717, September.
  • Metin Cosgel & Rasha Ahmed & Thomas Miceli, 2007. "Law, State Power, and Taxation in Islamic History," Working papers 2007-01, University of Connecticut, Department of Economics, revised Jul 2008.
  • Metin Cosgel & Rasha Ahmed & Thomas Miceli, 2008. "Law, State Power, and Taxation in Islamic History," Papers on Economics of Religion 08/02, Department of Economic Theory and Economic History of the University of Granada..
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  • Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
  • Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
• Luc Arrondel & André Masson, 2008. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print halshs-00754718, HAL.
  • Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print halshs-00754775, HAL.
  • Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," PSE-Ecole d'économie de Paris (Postprint) halshs-00754775, HAL.
• Carlos Suárez Mosquera, 2009. "Aspectos Principales Del Nuevo Plan De Contabilidad Y Su Efecto En El Impuesto Sobre Sociedades (Parte 1.ª)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 121-155, March.
• Eduardo Verdún Fraile & Lino Castellano Montero, 2009. "Novedades Normativas En El Impuesto Sobre El Valor Añadido En 2009," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 157-182, March.
• Francisco Delmas González, 2009. "Hacia Una Revisión De La Directiva Del Ahorro," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 25-51, March.
• J. Javier Pérez-Fad Martínez, 2009. "Novedades Para El Año 2009 En Los Impuestos Patrimoniales (Ley 4/2008)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 53-74, March.
• Aurora Ribes Ribes, 2009. "Obligaciones Tributarias Y Enriquecimiento Injusto," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 75-88, March.
• Tulio Rosembuj, 2009. "Precios De Transferencia. Los Acuerdos De Costes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 89-120, March.
• Rafael Cosín Ochaita, 2009. "Regimen Transitorio De Implantación De La Nueva Normativa Contable," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 9-24, March.
• Luis Mochón López, 2009. "La Custodia Compartida De Los Hijos En Los Casos De Nulidad, Separación O Divorcio: Un Supuesto De Situación Familiar Insuficientemente Regulado En El Ámbito Del Derecho Tributario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 107-120, June.
• María del Carmen Morón Pérez, 2009. "La Responsabilidad Del Cumplimiento De Las Deudas Tributarias Pendientes En Los Supuestos De Transmisión De La Empresa," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 121-151, June.
• Carlos Suárez Mosquera, 2009. "Aspectos Principales Del Nuevo Plan De Contabilidad Y Su Efecto En El Impuesto Sobre Sociedades (Parte 2.ª Contabilidad De Sociedades)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 153-189, June.
• Fernando de Vicente de la Casa, 2009. "La Concurrencia Y Articulación Del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre El Mismo Objeto Imponible," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 191-219, June.
• Silvia López Ribas, 2009. "Procedimientos Amistosos En Materia De Imposición Directa," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 35-78, June.
• Juan Calvo Vérgez, 2009. "El Papel De Las Anomalías Sustanciales En Contabilidad Y En Los Libros O Registros Dentro De La Calificación De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 7-34, June.
• Amelia Maroto Sáez, 2009. "Estudio De Las Operaciones Relizadas Entre Casa Central Y Establecimientos Permanentes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 131(2), pages 79-105, June.
• Muleiro Parada, 2009. "Los Pagos A Cuenta Y Las Obligaciones Formales En El Régimen De Determinación Objetiva Del Irpf," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 121-144, September.
• Maria del Mar de la Peña Amorós, 2009. "Los Límites Generales Al Ejercicio De Competencias Normativas Por Parte De Las Comunidades Autonomas Sobre Los Tributos Cedidos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 145-164, September.
• Miguel Ángel Sánchez Huete, 2009. "Elementos Para Un Análisis Del Sistema De Infracciones De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 165-194, September.
• Carlos Suárez Mosquera, 2009. "Del Plan 1990 Al Nuevo Plan De Contabilidad: Ajustes De Primera Aplicación Y Sus Efectos En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 195-225, September.
• José Manuel Almudí Cid, 2009. "La Tributación Indirecta Del Contrato De Concesión De Obras Públicas A La Luz De La Ley 30/2007, De Contratos Del Sector Público, Y De La Reciente Doctrina De La Dirección General De Tributos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 63-81, September.
• Domingo Carbajo Vasco, 2009. "Impuestos Y Género. Algunas Reflexiones," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 83-91, September.
• Ángel Aguallo Avilés & Esther Bueno Gallardo, 2009. "Estudio De Las Infracciones Tributarias Previstas En Los Artículos 191 Y 192 De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 9-62, September.
• Jaime Fernández Orte, 2009. "La Variable Medioambiental En La Imposición Estatal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 132(3), pages 93-119, September.
• Francisco Alfredo García Prats, 2009. "Los Modelos De Convenio, Sus Principios Rectores Y Su Influencia Sobre Los Convenios De Doble Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 101-123, December.
• Ignacio Luis Gómez Jiménez, 2009. "Un Análisis Sobre El Enfoque Autorizado De La Ocde Para La Atribución De Beneficios A Los Establecimientos Permanentes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 125-155, December.
• Juan Ignacio Gorospe Oviedo, 2009. "La Solución Italiana A La Doble Imposición Intersocietaria Y Su Posible Aplicación Al Ordenamiento Tributario Español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 157-180, december.
• Mercedes Núñez Grañón, 2009. "El Lugar De Realización De Las Prestaciones De Servicios (Transposición De La Directiva 2008/8/Ce A La Ley Del Impuesto Sobre El Valor Añadido)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 181-214, December.
• José Alberto Sanz Díaz-Palacios, 2009. "Elementos Adicionales De Análisis En Materia De No Autoincriminación Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 215-228, December.
• Andrés Báez Moreno, 2009. "Fundamento Y Ámbito De La Reserva De Ley En Materia Tributaria. Algunas Reflexiones Críticas Al Hilo De La Jurisprudencia Del Tribunal Constitucional Español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 59-82, December.
• Álvaro Antón Antón & Iñaki Bilbao Estrada, 2009. "La Coordinación Del Régimen De Comercio De Derechos De Emisión Y Los Impuestos Autonómicos Sobre Emisiones Atmosféricas: ¿Un Supuesto De Ayuda De Estado Ilegal No Compatible?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 7-58, December.
• Francisco José Delgado Rivero, 2009. "La Estructura Tributaria Europea: Un Estudio Comparado," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 83-99, December.
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  • Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
  • Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
• Chia-Hui Huang & Chih-Hai Yang, 2009. "Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan," Global COE Hi-Stat Discussion Paper Series gd09-102, Institute of Economic Research, Hitotsubashi University.
• Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
  • Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
• Aaro Hazak, 2009. "Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 45(4), pages 4-12, July.
• Kevin S. Markle & Douglas Shackelford, 2009. "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers 15091, National Bureau of Economic Research, Inc.
• Graham, John R. & Kim, Hyunseob, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 413-427, September.
  • John R. Graham & Hyunseob Kim, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers 15177, National Bureau of Economic Research, Inc.
• 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, vol. 25(11), pages 3351-3388.
  • Michael Faulkender & Mitchell Petersen, 2009. "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," NBER Working Papers 15248, National Bureau of Economic Research, Inc.
• Graham, John R. & Kim, Hyunseob, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 413-427, September.
  • John R. Graham & Hyunseob Kim, 2009. "The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates," NBER Working Papers 15177, National Bureau of Economic Research, Inc.
• Florin TUDOR, 2009. "The Verification Of The Econimical Conditions Of The Active Perfecting Customs Regime," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 36, pages 117-123, March.
• Eva ERDOS, 2009. "The Local Taxation In The European Union – The Hungarian Local Business Tax (Hipa) Case," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 2, pages 47-60, June.
• Mircea Stefan MINEA & Elena Maria MINEA, 2009. "Critical Overview On The Romanian Regulations Regarding Car Taxes," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 46-58, September.
• Ramona Mihaela MOLDOVAN & Daniela Cristina VALEA, 2009. "The European Law Impact On The National Tax Legislation Regarding Vat," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 107-118, September.
• Mihaly HOGYE, 2009. "Reflections On The Hungarian Tax System And Reform Steps – The Case Of Property Tax," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 33-45, September.
• Lucian CHIRIAC & Ximena MOLDOVAN, 2009. "Observations On The Unconstitutionality Of Geo No. 34/2009 Regarding The 2009 Budget Rectification And The Regulation Of Some Financial-Fiscal Measures And The Negative Influences On Small And Medium-," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 59-70, September.
• Mihaela GONDOR, 2009. "La Politique Fiscale Au Sein De L’Union Europeenne (Ue) Et En Roumanie," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 86-98, September.
• Florin TUDOR, 2009. "Some Considerations Regarding The Principle Of The Uniqueness Of Fiscal Control," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 99-106, September.
• Donato CARBONE & Vincenzo CARBONE, 2009. "THE CRIME OF FRAUDULENT STATEMENT REFERRED TO IN ARTICLES 2 AND 3 OF D. LGS. March 10, 2000, N.74," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 39, pages 112-122, December.
• Dragos CHILEA, 2009. "L‘Espace Fiscal Europeen," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 39, pages 38-50, December.
• Mihaly HOGYE, 2010. "Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production Ii," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 41, pages 138-147, June.
  • Mihaly HOGYE, 2009. "Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 39, pages 98-111, December.
• Garg, Rahul, 2009. "Delhi’s VAT Department- Mixed Results and Lessons for GST," MPRA Paper 19073, University Library of Munich, Germany.
• Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
  • Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
• Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
  • Silvia Fedeli & Francesco Forte, 2009. "EU VAT Frauds," Working Papers in Public Economics 129, Department of Economics and Law, Sapienza University of Roma.
• Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
  • Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
  • Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
• Michael Eberhardt & Markus Mederer, 2009. "Die Basisrente: Kohortenabhängige Förderung und optimale Vertragsgestaltung," Schmalenbach Journal of Business Research, Springer, vol. 61(8), pages 914-941, December.
• Aaro Hazak, 2009. "Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia," Emerging Markets Finance and Trade, M.E. Sharpe, Inc., vol. 45(4), pages 4-12, July.
  • Aaro Hazak, 2009. "Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 45(4), pages 4-12, July.
  • Aaro Hazak, 2007. "Companiesí Financial Decisions under the Distributed Profit Taxation Regime of Estonia," Working Papers 155, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
• Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
  • Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
  • Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, ULB -- Universite Libre de Bruxelles.
• Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
  • Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
• Weerth, Carsten, 2009. "Ein Jahr Zugelassener Wirtschaftsbeteiligter (AEO)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 2, pages 39-41.
• Weerth, Carsten, 2009. "SOLVIT: Problemlösungen in der Europäischen Zollunion," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7, pages 233-235.
• Weerth, Carsten, 2009. "ElsterOnline: Digitale Signatur für Steuererklärungen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4, pages 120-125.
• Weerth, Carsten, 2009. "The World Customs Organization: A Short History and Its Legal Milestones," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(7/8), pages 267-269.
• Weerth, Carsten, 2009. "Model of Non-uniform Application of the Common External Tariff in the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(3), pages 71-85.
• Weerth, Carsten, 2009. "Tariff Rates of the World: Are Customs Duties Really Growing Unimportant?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(2), pages 53-60.
• Weerth, Carsten, 2009. "Die neuen Bewilligungsvoraussetzungen für vereinfachte Verfahren - Koppelung an den Zugelassenen Wirtschaftsbeteiligten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2009, pages 9-12.
• Weerth, Carsten, 2009. "Erneute Änderung der ZK-DVO - ein Zwischenschritt zum modernisierten Zollkodex," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2009, pages 1-2.
• Weerth, Carsten, 2009. "Survey on Free Trade Agreements and Customs Unions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(4), pages 113-123.
• Weerth, Carsten, 2009. "Summarische Eingangs-/Ausgangsanmeldung verschoben - Übergangsregelung zur ZK-DVO," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 7-8, pages 51-52.
• Weerth, Carsten, 2009. "New Countries Are Applying the Harmonized System Nomenclature: Update 2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(9), pages 293-294.
• Braun, Susanne & Richter, Jörg, 2009. "Planspiel zur Existenzgründung und Unternehmensnachfolge als Lehr- und Forschungsmethode," Lüneburger Beiträge zur Gründungsforschung 6, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.
• Oestreicher, Andreas & Reister, Timo & Spengel, Christoph, 2009. "Common corporate tax base (CCTB) and effective tax burdens in the EU member states," ZEW Discussion Papers 09-026, ZEW - Leibniz Centre for European Economic Research.

2008

• Marko Thomas Scholz & Daniel Zöller, 2008. "Gemeindesteuern der Zinsbereinigten Gewinnsteuer," Working Papers 0478, University of Heidelberg, Department of Economics, revised Nov 2008.
• Saša Ranđelović, 2008. "Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 53(178-179), pages 183-197, July - De.
• Andrea Gebauer, 2008. "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006. "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31, September.
• Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(02), pages 46-52, July.
• Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(2), pages 46-52, July.
• Nerré, Birger, 2008. "Tax Culture: A Basic Concept for Tax Politics," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 153-167, March.
• Miguel Ángel Romeo Ibáñez & Juan Ignacio Garicano del Hoyo, 2008. "Los grupos de sociedades en el derecho tributario," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 68(02), pages 56-83.
• Luc Arrondel & André Masson, 2008. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print halshs-00754718, HAL.
  • Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print halshs-00754775, HAL.
  • Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," PSE-Ecole d'économie de Paris (Postprint) halshs-00754775, HAL.
• Konstantinos Tzioumis & Leora F. Klapper, 2012. "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 165-190, June.
  • Klapper, Leora & Tzioumis, Konstantinos, 2008. "Taxation and capital structure : evidence from a transition economy," Policy Research Working Paper Series 4753, The World Bank.
  • Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
• Marcos M. Pascual González, 2008. "El Procedimiento De Recaudación En Período Ejecutivo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 119-156, March.
• Santiago Álvarez García & Marta Jorge García-Inés, 2008. "Una Valoración Del Impuesto Sobre Ventas Minoristas De Determinados Hidrocarburos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 29-53, March.
• Jaime Aneiros Pereira, 2008. "Los Planes De Pensiones De Empleo En La Ley 35/2006 Del Irpf," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 55-85, March.
• Rafael Calvo Ortega, 2008. "El Ministro Camacho Y Sus Aportaciones A La Fiscalidad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 87-90, March.
• Gloria Alarcón García, 2008. "La Tributación Ambiental. Necesidad De Una Tributación Específica Sobre La Emisión De Vertidos A Las Aguas Marítimas En España (1)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 9-28, March.
• Pablo Chico de la Cámara & Mercedes Ruiz Garijo, 2008. "ANÁLISIS CRÍTICO DE LA EXENCIÓN DEL ART. 7.p) LIRPF 35/2006, DE 28 DE NOVIEMBRE, POR RENDIMIENTOS OBTENIDOS COMO CONSECUENCIA DE TRABAJOS EFECTIVAMENTE REALIZADOS EN EL EXTRANJERO," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 91-117, March.
• Ignasi Puig Ventosa, 2008. "La Ambientalización De Las Ordenanzas Fiscales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 127(2), pages 109-129, June.
• Elena Fernández Rodríguez & Antonio Martínez Arias, 2008. "La Presión Fiscal Del Impuesto Sobre Sociedades Por Sectores De Actividad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 127(2), pages 27-57, June.
• Juan Benito Gallego López, 2008. "Acerca De La Naturaleza Tributaria De Las Cuotas De Urbanización Derivadas De La Ejecución Del Planeamiento Urbanístico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 127(2), pages 59-86, June.
• Francisco García-Fresneda Gea, 2008. "Los Antecedentes Históricos Del Impuesto Sobre Actividades Económicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 127(2), pages 87-107, June.
• Gloria Alarcón García & Elena Quiñones Vidal & Alicia Martínez Serrano, 2008. "Mujer Y Conciencia Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 127(2), pages 9-26, June.
• Julio Jiménez Escobar, 2008. "Naturaleza Jurídica Y Finalidad De Los Supuestos De No Sujeción Del Acuerdo Sobre Asuntos Económicos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 128(3), pages 111-145, September.
• Isabel Juliani Fernández de Córdoba, 2008. "El Mercado Inmobiliario: Instituciones De Inversión Colectiva, Entidades Dedicadas Al Arrendamiento De Viviendas Y Una Aproximación A Los Reit," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 128(3), pages 147-167, September.
• Ana María Delgado García & Rafael Oliver Cuello, 2008. "Nuevas Tendencias En La Política De Fomento De Las Actividades De Investigación, Desarrollo E Innovación Tecnológica," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 128(3), pages 57-80, September.
• Santos de Gandarillas Martos, 2008. "Las Modificaciones Introducidas Por La Ley 36/2006 De Prevencion Del Fraude Fiscal En La Responsabilidad Tributaria: Levantamiento Del Velo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 128(3), pages 81-109, September.
• Adela Aura y Larios de Medrano & Iñaki Bilbao Estrada & Joaquín Marco Marco, 2008. "La Obligación De Entrega De Derechos De Emisión De Co2: Problemática Constitucional Derivada De Su Origen Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 128(3), pages 9-55, September.
• Antonia Jabalera Rodríguez, 2008. "Operaciones Vinculadas En El Iva: Régimen Comunitario Y Experiencias Comparadas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 113-139, December.
• Enrique Ortiz Calle, 2008. "La «Dualización» Del Impuesto Sobre La Renta De Las Personas Físicas: Concepción Sintética Del Gravamen Versus Impuesto Dual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 141-174, December.
• Mónica Siota Álvarez, 2008. "Algunas Cuestiones Sobre El Régimen Tributario Del Factoring En La Imposición Indirecta," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 175-200, December.
• Domingo Carbajo Vasco, 2008. "Novedades Sobre La Dependencia Y La Discapacidad En La Reforma Del Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 35-54, December.
• Vicente Enciso de Yzaguirre, 2008. "Análisis Evolutivo Del Comportamiento De Elementos De Cuantificación De La Obligación Tributaria En El Impuesto Sobre El Patrimonio En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 55-70, December.
• Santiago lbáñez Marsilla, 2008. "La Actividad De Comprobación Y El Efecto Preclusivo De Las Liquidaciones Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 71-111, December.
• Sofía Borgia Sorrosal, 2008. "Nuevas Ayudas Y Ventajas Fiscales Destinadas A Incentivar El Mercado Del Alquiler. ¿Una Solución Al Problema De La Vivienda?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 9-34, December.
• Ahmet EROL & Alper DEMİR, 2008. "Tax evading incentives and compromising," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(267), pages 61-69.
• Bo Carlsson & Monica Dumitriu & Jeffrey Glass & Craig Nard & Richard Barrett, 2008. "Intellectual property (IP) management: organizational processes and structures, and the role of IP donations," The Journal of Technology Transfer, Springer, vol. 33(6), pages 549-559, December.
• Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
• Rodica CISTELECAN, 2008. "La Relation Entre La Taxe Sur La Valeur Ajoutee Et Le Niveau De Vie De La Population," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 21-37, December.
• Antonescu, Mihai & Antonescu, Ligia, 2008. "The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance," MPRA Paper 10880, University Library of Munich, Germany.
• Igor Kotlán, 2008. "Gnoseologické přístupy k daňové reformě v ČR [Gnoseology approach to the tax reform in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(4), pages 505-519.
• Ulrich Schreiber & Jan Markus Mai, 2008. "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, vol. 60(1), pages 2-28, February.
• Lisa Philipps, 2008. "Silent partners: The role of unpaid market labor in families," Feminist Economics, Taylor & Francis Journals, vol. 14(2), pages 37-57.
• Konstantinos Tzioumis & Leora F. Klapper, 2012. "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 165-190, June.
  • Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
  • Klapper, Leora & Tzioumis, Konstantinos, 2008. "Taxation and capital structure : evidence from a transition economy," Policy Research Working Paper Series 4753, The World Bank.
• Weerth, Carsten, 2008. "HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 2(1), pages 111-115.
• Weerth, Carsten, 2008. "SOLVIT: Problemlösungen im Europäischen Binnenmarkt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3, pages 132-134.
• Weerth, Carsten, 2008. "Harmonized System in Developing Countries," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(11/12), pages 379-382.
• Weerth, Carsten, 2008. "Structure of Customs Tariffs Worldwide and in the European Community," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(6), pages 221-225.
• Weerth, Carsten, 2008. "Entwicklung des Harmonisierten Systems und Entstehung neuer Lücken in der HS-Nomenklatur," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2, pages 7-8.
• Weerth, Carsten, 2008. "Zolltarifliche Risikoanalyse mithilfe einer Übersicht der Zollsätze," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2008, pages 45-48.
• Weerth, Carsten, 2008. "HS 2007: New Gaps Emerging within All Customs Tariffs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(4), pages 141-141.
• Weerth, Carsten, 2008. "Basic Principles of Customs Classifications under the Harmonized System," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 61-67.
• Weerth, Carsten, 2008. "Harmonized System: Proposal for a Change of General Rule 1, for the introduction of Simple Classification Keys and for A Better Interlinkage of Headings and Notes," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(5), pages 185-188.
• Weerth, Carsten, 2008. "Harmonized System: Binding Pre-entry Information on Customs Classifi cation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(10), pages 357-362.
• Weerth, Carsten, 2008. "Harmonized System: Nomenclature Evolution at Its 20th Anniversary (1988–2008)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(7/8), pages 275-278.
• Weerth, Carsten, 2008. "Zolltarifauskünfte weltweit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 8/08, pages 335-337.
• Weerth, Carsten, 2008. "Das Modell der Zollarbitrage: Ausnutzung von Zollsatzdifferenzen durch die Wirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1/08 und , pages 23-2568-72.
• Dommermuth, Thomas, 2008. "Kürzung der Vorsorgeaufwendungen nach dem Jahressteuergesetz 2008 bei betrieblicher Altersversorgung für den GGF," Weidener Diskussionspapiere 8, University of Applied Sciences Amberg-Weiden (OTH).
• Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117, ZEW - Leibniz Centre for European Economic Research.
  • Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.

2007

• Ali Celikkaya, 2007. "An Evaluation of Tax Advantages forVenture Capital Investment Trusts in EU Adaptation Process," Anadolu University Journal of Social Sciences, Anadolu University, vol. 7(1), pages 241-260, December.
• Morawitz, Markus, 2007. "Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe," University of Regensburg Working Papers in Business, Economics and Management Information Systems 425, University of Regensburg, Department of Economics.
• Isabel Argimón & Francisco de Castro & Ángel Luis Gómez, 2007. "A simulation of the effects of the personal income tax reform on the tax burden," Occasional Papers 0702, Banco de España.
• Baicu, Mariana, 2007. "Politica comerciala a României dupa intrarea in vigoare a Tratatului de aderare la Uniunea Europeana," Revista de Economie Industriala (Journal of Industrial Eonomics), Centre for Industrial Economics and Services, vol. 5(3), pages 37-40, September.
• 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 gd11-220, Institute of Economic Research, Hitotsubashi University.
  • Hiroyuki Kasahara, & Katsumi Shimotsu & Michio Suzuki, 2012. "Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003," CARF F-Series CARF-F-275, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Oct 2013.
• Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario, December.
  • Christian R. Jaramillo H. & Jorge Tovar, 2007. "Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia," Documentos CEDE 3425, Universidad de los Andes, Facultad de Economía, CEDE.
• Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario, December.
  • Christian R. Jaramillo H. & Jorge Tovar, 2007. "Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia," Documentos CEDE 3425, Universidad de los Andes, Facultad de Economía, CEDE.
• Ralf Maiterth & Heiko Müller, 2007. "Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 49-73.
• Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister, 2007. "Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 86-97.
• Tran-Nam, Binh & Vu, Linh & Andrew, Brian, 2007. "Personal Income Tax Reform in Australia: A Specific Proposal," Economic Analysis and Policy, Elsevier, vol. 37(2), pages 163-186, September.
• Dr. Wolfgang Berger, DDr. Marian Wakounig, Mag. Caroline Kindl, 2007. "Introduction to the European Internal Market - An Abstract of the Present Development of the European Internal Market," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 1-33, December.
• Evgenia Chatziioakeimidou, 2007. "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 132-152, December.
• Emilio Albi Ibáñez, 2007. "Sistemas De Tributación De Accionistas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 11-46, March.
• Mariano Horacio Novelli, 2007. "Los Principios Generales De La Tributación En La Constitución Argentina," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 121-135, March.
• Richard Pomp & Mayra O. Lucas Mas, 2007. "LA TRIBUTACIÓN MULTIESTATAL DE SOCIEDADES EN ESTADOS UNIDOS (Una introducción al modelo de articulación entre sistemas tributarios estatales del mercado norteamericano)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 137-167, March.
• Victoria Soledad Alvarez, 2007. "Constitucionalidad De La Tributación Ambiental Francesa: Entre La Doctrina Del Doble Dividendo Y Los Principios De La Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 31-47, March.
• Iñaki Bilbao Estrada, 2007. "Cuestiones Procedimentales En Materia De Actas Con Acuerdo A La Luz Del Proyecto De Reglamento General De Las Actuaciones Y Los Procedimientos De Gestión E Inspección Tributaria Y Otras Normas Tributa," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 49-88, March.
• Ubaldo González de Frutos, 2007. "La Expansión Y Control De Los Tax Shelters En Estados Unidos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 89-119, March.
• Juan Calvo Vérgez, 2007. "Cláusula Antiabuso Versus Fraude De Ley: ¿Dos Conceptos Semejantes En La Ley General Tributaria?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 11-39, June.
• Nuria Puebla Agramunt, 2007. "La Solución Española A Los Fraudes Carrusel: Responsabilidad Subsidiaria Del Adquirente Por El Iva No Ingresado En La Cadena," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 149-169, June.
• Domingo Carbajo Vasco, 2007. "Hacienda Pública Y Globalización," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 41-67, June.
• Eva María Cordero González, 2007. "El Delito Fiscal En El Ordenamiento Alemán," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 69-96, June.
• Abelardo Delgado Pacheco, 2007. "La Suspensión De Las Liquidaciones Y Sanciones Tributarias Como Consecuencia De Un Recurso O Reclamación: Algunas Cuestiones Polémicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 97-147, June.
• Francisco J. Delgado Rivero, 2007. "El Irpf Común Y Foral: Inventario De Diferencias Tras Las Reformas De 2007," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 101-116, September.
• María Luisa Fernández de Soto Blass, 2007. "Las Implicaciones Fiscales De La Aplicación De Las Normas Internacionales De Contabilidad Sobre El Impuesto Sobre Sociedades Del Reino Unido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 117-142, September.
• Antonio Vázquez del Rey Villanueva, 2007. "El Iva Y El Comercio Internacional: Tendencias Y Problemas Actuales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 143-164, September.
• Mª Mercedes Castillo Solsona, 2007. "La Sucesión En Las Obligaciones Tributarias Pendientes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 57-80, September.
• Wojciech Chróscielewski & Wlodzimierz Nykiel, 2007. "Características Esenciales Del Procedimiento Tributario En Polonia," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 81-99, September.
• Luis Manuel Alonso González, 2007. "La Simplificación De La Tributación De Las Empresas En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 9-55, September.
• Tulio Rosembuj, 2007. "INTANGIBLES Y PRECIOS DE TRANSFERENCIA (A propósito de la Section 482 del I.R.C. y la nueva reglamentación 2007 del Tesoro de los EEUU)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 107-147, December.
• Carlos Suárez Mosquera, 2007. "La Calificación Jurídica De Las Operaciones Vinculadas, En La Imposición Directa, Según La Modificación Realizada Por La Ley 36/2006, De Prevención Del Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 149-174, December.
• Carlos María López Espadafor, 2007. "La Estructuración Del Derecho Financiero Y Tributario Internacional Y Comunitario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 39-47, December.
• Adolfo Martín Jiménez & José Manuel Calderón Carrero, 2007. "Los Impuestos De Salida Y El Derecho Comunitario Europeo A La Luz De La Legislación Española," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 49-76, December.
• Jesús Rodríguez Márquez, 2007. "La Nueva Configuración Del Régimen Especial De Las Entidades Dedicadas Al Arrendamiento De Viviendas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 77-105, December.
• Francisco José Delmas González, 2007. "La Tributación Del Ahorro En El Nuevo Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 125(4), pages 9-37, December.
• Stuart Adam & Glen Loutzenhiser, 2007. "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers W07/21, Institute for Fiscal Studies.
• Vladimir Boguslavskiy, 2007. "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, vol. 24(1), pages 71-88, August.
• Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  • Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
  • Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
  • Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
• Gamsachurdia, Giwi, 2007. "Steuerverteilung und Finanzausgleich September 2007," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-8, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
• Antonescu, Mihai & Antonescu, Ligia, 2007. "The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets," MPRA Paper 10994, University Library of Munich, Germany.
• Robert Verrue, 2007. "Pourquoi la Commission européenne s’engage-t-elle à moderniser les règles de TVA concernant les services financiers et d’assurance," Revue d'Économie Financière, Programme National Persée, vol. 87(1), pages 211-215.
• Patrick de Fréminet, 2007. "L’Europe et la concurrence fiscale," Revue d'Économie Financière, Programme National Persée, vol. 90(4), pages 45-59.
• Jens Wüstemann & Sonja Kierzek, 2007. "Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge," Schmalenbach Journal of Business Research, Springer, vol. 59(7), pages 882-913, November.
• John Clark & Brant Pridmore & Nicholas Stoney, 2007. "Trends in aggregate measures of Australia’s corporate tax level," Economic Roundup, The Treasury, Australian Government, issue 3, pages 1-28, September.
• Aaro Hazak, 2007. "Companiesí Financial Decisions under the Distributed Profit Taxation Regime of Estonia," Working Papers 155, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
• Tomás Garrido Pulido & Raquel Puentes Poyatos & Emilio Navarro Heras, 2007. "Fiscalidad de las sociedades cooperativas de segundo grado [Second degree cooperatives from a tax point of view]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 91, pages 60-92.
• Cosgel, Metin & Miceli, Thomas & Ahmed, Rasha, 2009. "Law, state power, and taxation in Islamic history," Journal of Economic Behavior & Organization, Elsevier, vol. 71(3), pages 704-717, September.
  • Metin Cosgel & Rasha Ahmed & Thomas Miceli, 2007. "Law, State Power, and Taxation in Islamic History," Working papers 2007-01, University of Connecticut, Department of Economics, revised Jul 2008.
  • Metin Cosgel & Rasha Ahmed & Thomas Miceli, 2008. "Law, State Power, and Taxation in Islamic History," Papers on Economics of Religion 08/02, Department of Economic Theory and Economic History of the University of Granada..
• Michael Carnahan, 2007. "Options for Revenue Generation in Post-Conflict Environments (revision)," Working Papers wp137_revised, Political Economy Research Institute, University of Massachusetts at Amherst.
• Weerth, Carsten, 2007. "Lokales und regionales Risikomanagement - eine neue Aufgabe für die Hauptzollämter," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 9, pages 65-66.
• Weerth, Carsten, 2007. "Inkrafttreten der kleinen Zollkodex-Reform in drei Schritten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 1-2/2007, pages 1-2.
• Jacob, Dieter & Berger, Conny, 2007. "Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen," Freiberg Working Papers 2007/01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.

2006

• Konstantin Pashev, 2006. "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
• Matthias Zahner, 2006. "Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(03), pages 44-49, October.
• Matthias Zahner, 2006. "Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(3), pages 44-49, October.
• Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1).
• Kaplow, Louis, 2007. "Taxation," Handbook of Law and Economics, in: A. Mitchell Polinsky & Steven Shavell (ed.), Handbook of Law and Economics, edition 1, volume 1, chapter 10, pages 647-755, Elsevier.
  • Louis Kaplow, 2006. "Taxation," NBER Working Papers 12061, National Bureau of Economic Research, Inc.
• Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
• Corina Alexandra Vitelar, 2006. "Offshore Companies and the Fiscal Paradise," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 24, pages 123-132, June.
• Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka, 2006. "T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa," Discussion Papers 1045, The Research Institute of the Finnish Economy.
• Valkonen, Laura, 2006. "Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa," Discussion Papers 1046, The Research Institute of the Finnish Economy.
• Stavros Katsios, 2006. "The Shadow Economy and Corruption in Greece," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 4(1), pages 61-80.
• Frédéric Chandelle & Jacqueline Haverals, 2006. "Analyse des impacts financiers, organisationnels et marketing des normes IFRS dans le secteur des assurances," Working Papers CEB 06-010.RS, ULB -- Universite Libre de Bruxelles.
• Kristi Joamets & Maria Claudia Solarte Vasquez, LLM, 2006. "Estonian Developments of the Legal Instruments Regulating Pathological Gambling," Working Papers 139, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
• Aaro Hazak, 2006. "Dividend Decision under Distributed Profit Taxation: Investorís Perspective," Working Papers 145, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
• Tomás Garrido Pulido & Raquel Puentes Poyatos, 2006. "La presión fiscal en las sociedades cooperativas agrarias de segundo grado: repercusión de la Ley 3/2002, por la que se modifica la Ley 2/1999 de Sociedades Cooperativas andaluzas," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 62-98.
• Schöbel, Enrico, 2006. "The German Federal Court of Audit's observations of and comments on tax administration and tax compliance," Discussion Papers 2006,002E, University of Erfurt, Faculty of Economics, Law and Social Sciences.
• Weerth, Carsten, 2006. "Das Harmonisierte System 2007," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 12/2016, pages 499-504.
• Weerth, Carsten, 2006. "Die Wiederausfuhr als grafische Übersicht," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6/2006, pages 1-48.
• Weerth, Carsten, 2006. "Das Ausfuhrverfahren in grafischen Übersichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 3/2006, pages 1-18.
• Weerth, Carsten, 2006. "Die Internet-Versandanmeldung (IVA)," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 6, pages 244-246.
• Löhr, Robert, 2006. "Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung," Wismar Discussion Papers 12/2006, Hochschule Wismar, Wismar Business School.
• Menck, Karl Wolfgang & Mutén, Leif, 2006. "Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen," HWWI Research Papers 2-2, Hamburg Institute of International Economics (HWWI).

2005

• Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 32-41, April.
• Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(1), pages 32-41, April.
• S. Raspiller, 2005. "Tax competition: main lessons from the economic analysis," Documents de Travail de la DESE - Working Papers of the DESE g2005-07, Institut National de la Statistique et des Etudes Economiques, DESE.
• Michelle Hanlon & Terry Shevlin, 2005. "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers 11067, National Bureau of Economic Research, Inc.
• Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
  • Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
• S. Raspiller, 2005. "Tax competition: main lessons from the economic analysis," Documents de Travail de l'Insee - INSEE Working Papers g2005-07, Institut National de la Statistique et des Etudes Economiques.
• Patricia Torres Serpel & Amir Shachmurove, 2005. "Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 10(2), pages 57-75, Summer.
• Susanu, Monica & Ioan, Viorica, 2005. "Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition," MPRA Paper 20642, University Library of Munich, Germany.
• Weerth, Carsten, 2005. "Summarische Vorab-Anmeldungen in Freizonen," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2005, pages 85-86.
• Heidorn, Thomas & Hoppe, Christian & Kaiser, Dieter G., 2005. "Möglichkeiten der Strukturierung von Hedgefondsportfolios," Frankfurt School - Working Paper Series 68, Frankfurt School of Finance and Management.
• Daly, Michael, 2005. "The WTO and direct taxation," WTO Discussion Papers 9, World Trade Organization (WTO), Economic Research and Statistics Division.

2004

• Anna Schultzová, 2004. "Daňové informácie o štátoch Európskej únie," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 2(2), pages 54-59.
• Wilfried Wagner, 2004. "Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 21-27, January.
• Chau, Minh & Contensou, François, 2004. "Profit-Sharing as Tax Saving and Incentive Device," ESSEC Working Papers DR 04012, ESSEC Research Center, ESSEC Business School.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
• Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
  • Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
• Iris Claus & Veronica Jacobsen & Brock Jera, 2004. "Financial Systems and Economic Growth: An Evaluation Framework for Policy," Treasury Working Paper Series 04/17, New Zealand Treasury.
• Stefan Bogner & Manfred Frühwirth & Markus Schwaiger, 2004. "Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 56(3), pages 223-257, July.
• Martin Finkenzeller & Christoph Spengel, 2004. "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," Taxation Papers 7, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
• Monteiro, Maurílio de Abreu, 2004. "Amazonia: Mining, taxation, and regional development [Amazônia: mineração, tributação e desenvolvimento regional]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(2), pages 159-186.

2003

• Albert J. Rädler, 2003. "Neue Trends im europäischen und internationalen Steuerrecht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(10), pages 15-24, May.
• Marco Antonio Rodrigo Ruiz, 2003. "Mandato constitucional de fomento y fiscalidad de las cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 47, pages 199-219, November.
• David M. Schizer & Michael R. Powers & Martin Shubik, 2003. "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Yale School of Management Working Papers ysm356, Yale School of Management.
  • Michael R. Powers & David M. Schizer & Martin Shubik, 2003. "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Cowles Foundation Discussion Papers 1413, Cowles Foundation for Research in Economics, Yale University.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
  • Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
• Стайков, Ивайло, 2003. "Икономически И Правни Аспекти На Свободните Икономически Зони В България [Economic and legal aspects of the free economic zones in Bulgaria]," MPRA Paper 112759, University Library of Munich, Germany.
• Maurizio Mussoni, 2003. "Il mecenatismo e la valorizzazione economica della cultura," Rivista di Politica Economica, SIPI Spa, vol. 93(3), pages 133-182, May-June.
• Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
  • Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
  • Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
• Luis Vildosola, 2003. "Economic / Environmental System Interaction," GE, Growth, Math methods 0306001, University Library of Munich, Germany.
• Michael R. Powers & David M. Schizer & Martin Shubik, 2003. "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Cowles Foundation Discussion Papers 1413, Cowles Foundation for Research in Economics, Yale University.
  • David M. Schizer & Michael R. Powers & Martin Shubik, 2003. "Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales," Yale School of Management Working Papers ysm356, Yale School of Management.

2002

• Joann Weiner, 2002. "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 10-20, April.
• Emil Sunley, 2002. "The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 36-37, April.
• Joann Weiner, 2002. "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 10-20, April.
• Emil Sunley, 2002. "The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 36-37, April.
• Andrea Gebauer, 2002. "Kommentar zum Rentenbesteuerungsurteil des Bundesverfassungsgerichts," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(10), pages 29-34, May.
• RUBINCHICK-PESSACH, Anna, 2002. "Why are some taxes "more equal than others"?," LIDAM Discussion Papers CORE 2002043, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
• José Antonio Abascal, 2002. "Tratamiento fiscal del artista," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 51(03), pages 126-139.
• Horacio Levy & Magda Mercador-Prats, 2002. "Simplifying the personal income tax system: lessons from the 1998 Spanish reform," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 419-443, September.
• Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
• Weerth, Carsten, 2002. "Die Zollbeschau - Ein systematischer Überblick über Rechte und Pflichten," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 33-36.
• Weerth, Carsten, 2002. "Die Einreihung von chemischen Stoffen in den Zolltarif mit Hilfe des Europäischen Zollinventars Chemischer Erzeugnisse," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 9/2002, pages 53-54.

2001

• Albert Müller & Erich Gluch & Peter Jäckel & Arno Städtler, 2001. "Estimation of the Base Values for Capital Investment Subsidies in Eastern Germany for 2001," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 8, September.
• Damjanovic, Tatiana, 2001. "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance 0454, Stockholm School of Economics, revised 03 Dec 2001.
• Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001. "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers 2001-04, Department of Economics, Johannes Kepler University Linz, Austria.
• Chisik, Richard & Davies, Ronald B., 2004. "Asymmetric FDI and tax-treaty bargaining: theory and evidence," Journal of Public Economics, Elsevier, vol. 88(6), pages 1119-1148, June.
  • Richard Chisik & Ronald B. Davies, 2001. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"," University of Oregon Economics Department Working Papers 2001-2, University of Oregon Economics Department, revised 01 Jun 2002.
  • Chisik, Richard & Ronald B. Davies, 2002. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Royal Economic Society Annual Conference 2002 48, Royal Economic Society.
  • Richard Chisik & Ronald B. Davies, 2010. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Working Papers 020, Toronto Metropolitan University, Department of Economics.
  • Ron Davies & Richard Chisik, 2004. "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," Econometric Society 2004 Latin American Meetings 64, Econometric Society.
• Darren Lubotsky, 2011. "The Effect of Changes in the U.S. Wage Structure on Recent Immigrants' Earnings," The Review of Economics and Statistics, MIT Press, vol. 93(1), pages 59-71, February.
  • Darren Lubotsky, 2001. "The Effect of Changes in the U.S. Wage Structure on Recent Immigrants' Earnings," Labor and Demography 0110003, University Library of Munich, Germany.
  • Darren Lubotsky, 2001. "The Effect of Changes in the U.S. Wage Structure on Recent Immigrants' Earnings," Working Papers 837, Princeton University, Department of Economics, Industrial Relations Section..
• Thomas Berndt, 2001. "Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie," Schmalenbach Journal of Business Research, Springer, vol. 53(4), pages 366-390, June.
• Lubomír Lízal, 1999. "Depreciation rates in a transition economy: evidence from czech panel data," Prague Economic Papers, Prague University of Economics and Business, vol. 1999(3).
  • Lubomir Lizal, 2001. "Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data," Microeconomics 0012004, University Library of Munich, Germany.
• Weerth, Carsten, 2001. "Das Harmonisierte System 2002," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 10/2001, pages 373-376.
• Weerth, Carsten, 2001. "Grundlagen der Einreihung von Waren in den Zolltarif," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 11/2001, pages 434-439.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
  • Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.

2000

• Chen, KCW & Schoderbek, MP, 2000. "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 23-44.

1999

• Harris, TS & Kemsley, D, 1999. "Dividend taxation in firm valuation: New evidence," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 275-291.
• David Smith & Graham Richardson, 1999. "The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation," Fiscal Studies, Institute for Fiscal Studies, vol. 20(3), pages 321-349, September.
• J. Mark Ramseyer & Eric Rasmusen, 1999. "Why the Japanese Taxpayer Always Loses," Law and Economics 9907003, University Library of Munich, Germany.

1998

• Newberry, KJ, 1998. "Foreign tax credit limitations and capital structure decisions," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 157-166.
• Collins, J & Kemsley, D & Lang, M, 1998. "Cross-jurisdictional income shifting and earnings valuation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 209-229.
• Kemsley, D, 1998. "The effect of taxes on production location," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 321-341.
• Mills, LF, 1998. "Book-tax differences and internal revenue service adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 343-356.
• Sansing, R, 1998. "Valuing the deferred tax liability," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 357-363.
• Robert W. McGee, 1998. "Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences," Public Economics 9805003, University Library of Munich, Germany.

1997

• Maydew, EL, 1997. "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 83-96.
• Juan Francisco Corona, 1997. "La fiscalidad en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 36-55.
• Mercedes Vallejo, 1997. "Un análisis de los diez años de funcionamiento del IVA en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 146-165.
• Francisco Javier Moreno, 1997. "La capacidad normativa tributaria de los territorios históricos del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 166-181.
• Judith Freedman & Emma Chamberlain, 1997. "Horizontal equity and the taxation of employed and self-employed workers," Fiscal Studies, Institute for Fiscal Studies, vol. 18(1), pages 87-118, February.
• Winnie Chan, 1997. "Binding rulings," Fiscal Studies, Institute for Fiscal Studies, vol. 18(2), pages 189-210, May.
• Philip Shirley, 1997. "Share repurchases," Fiscal Studies, Institute for Fiscal Studies, vol. 18(2), pages 211-221, May.
• John Isaac, 1997. "A comment on the viability of the allowance for corporate equity," Fiscal Studies, Institute for Fiscal Studies, vol. 18(3), pages 303-318, August.
• Moshe Arye Milevsky & Eliezer Z. Prisman, 1997. "Tax Effects in Canadian Equity Option Markets," Multinational Finance Journal, Multinational Finance Journal, vol. 1(2), pages 101-122, June.
• Philip H. Burch, 1997. "Reagan, Bush, and Right-Wing Politics: Elites, Think Tanks, Power and Policy," RESEARCH IN POLITICAL ECONOMY, Paul Zarembka, volume 0, number burch, November.

1996

• Jacob, J, 1996. "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 301-312.

1994

• Israel Fainboim Yaker & Olga Lucía Acosta Navarro & Héctor José Cadena Clavijo, 1994. "El proceso reciente de descentralización fiscal en Colombia y sus perspectivas," Coyuntura Social 13234, Fedesarrollo.

1993

• Harris, Dg, 1993. "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 111-140.
• Klassen, K & Lang, M & Wolfson, M, 1993. "Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 141-173.
• Shackelford, Da, 1993. "The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Ta," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 174-182.
• Jane G. Gravelle, 1993. "Estimating Long-Run Revenue Effects of Tax Law Changes," Eastern Economic Journal, Eastern Economic Association, vol. 19(4), pages 481-494, Fall.

1992

• Collins, Jh & Shackelford, Da, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 103-124.
• Outslay, E, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 125-130.
• Boynton, Ce & Dobbins, Ps & Plesko, Ga, 1992. "Earnings Management And The Corporate Alternative Minimum Tax," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 131-153.
• Gramlich, J, 1992. "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 154-160.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 161-185.
  • Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers 4171, National Bureau of Economic Research, Inc.
• Omer, T, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 186-191.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 161-185.
  • Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers 4171, National Bureau of Economic Research, Inc.

1991

• Ignacio Valdivielso Fernández de Gobeo, 1991. "Algunas notas acerca del procedimiento iniciado por la comisión de las comunidades europeas sobre las normas forales de incentivos fiscales a la inversión" (Recuadro)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 21(03), pages 136-139.

1975

• Mark R. Killingsworth, 1975. "Must a Negative Income Tax Reduce Labor Supply? A Study of the Family's Allocation of Time," Working Papers 458, Princeton University, Department of Economics, Industrial Relations Section..

139

• Domingo Carbajo Vasco, 139. "El Uso De La Perspectiva De Género En El Presupuesto De Gastos Fiscales Español (1)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(2), pages 45-57, June.

0

• Greil, Stefan & Schwarz, Christian & Stein, Stefan, "undated". "Perceived Fairness in the Taxation of a Digital Business Model [Fairness und die Besteuerung digitaler Geschäftsmodelle]," Duesseldorf Working Papers in Applied Management and Economics 47, Duesseldorf University of Applied Sciences.
• José Antonio Martínez Álvarez & Mª Dolores García Martos, 0. "Presupuesto Base Cero: Una Herramienta Para La Mejora De Las Finanzas Públicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 7-31, December.
• Pontus Braunerhjelm & Johan E. Eklund & Per Thulin, 0. "Taxes, the tax administrative burden and the entrepreneurial life cycle," Small Business Economics, Springer, vol. 0, pages 1-14.
• Recep Yücedoğru & İdris Sarisoy, 0. "Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters," CESifo Economic Studies, CESifo Group, vol. 66(3), pages 285-300.
• Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato, 2015. "Digital VAT Carousel Fraud: A New Boundary for Criminality," Working Papers in Public Economics 170, Department of Economics and Law, Sapienza University of Roma.
• Steven Sheffrin & Rujun Zhao, 0. "Public perceptions of the tax avoidance of corporations and the wealthy," Empirical Economics, Springer, vol. 0, pages 1-19.

• Kaplow Louis, 2008. "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-30, September.
• Verheyde Olivier, 2003. "The Recentralization of the French Local Finance System," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 13(4), pages 1-21, December.
• Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2023. "A Rational Theory for Disposition Effects," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 47, pages 131-157, January.
  • Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2021. "Code and data files for "A Rational Theory for Disposition Effects"," Computer Codes 20-172, Review of Economic Dynamics.