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Journal of
Economic Literature (JEL) codes Top JEL H: Public EconomicsH2: Taxation, Subsidies, and RevenueH25: Business Taxes and Subsidies
2008 Rate Cutting Tax Reforms and Corporate Tax Competition in Europe by Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes [Downloadable!] 2008 The Impact of Personal and Corporate Taxation on Capital Structure Choices by Overesch, Michael & Voeller, Dennis [Downloadable!] 2008 The impact of thin-capitalization rules on multinationals' financing and investment decisions by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!] 2008 Porezni poticaji za izgradnju konkurentnosti by Hrvoja Šimović [Downloadable!] 2008 Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects? by Nestor Duch-Brown & José García-Quevedo & Daniel Montolio [Downloadable!] 2008 Do R&D subsidies affect SME's: access to external financing by Meuleman, M. & De Maeseneire, W. [Downloadable!] 2008 Competition over Standards and Taxes by Valesca Groenert & Myrna Wooders & Ben Zissimos [Downloadable!] 2008 Incorporation and Taxation: Theory and Firm-level Evidence by Peter Egger & Christian Keuschnigg & Hannes Winner [Downloadable!] 2008 Tax Policy for Venture Capital Backed Entrepreneurship by Christian Keuschnigg [Downloadable!] 2008 The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience by Richard M. Bird & Michael Smart [Downloadable!] 2008 The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience by Richard M. Bird & Michael Smart [Downloadable!] 2008 The corporate income tax rate-revenue paradox: Evidence in the EU by Joanna Piotrowska & Werner Vanborren [Downloadable!] 2008 Shifts in organizational form under a dual income tax system by Thor O. Thoresen and Annette Alstadsæter [Downloadable!] 2008 Corporate Income Tax and Economic Distortions by Gaëtan Nicodème [Downloadable!] 2008 The institutional Design of international double Taxation Avoidance by Rixen, Thomas [Downloadable!] 2008 The dual corporate income tax in China: the impact of unification by van der Hoek, M. Peter & Kong, Shuhong & Li, Zhenzi [Downloadable!] 2008 The Supply of Foreign Direct Investment Incentives: Subsidy Competition in an Oligopolistic Framework by Havranek, Tomas [Downloadable!] 2008 Taxation, infrastructure, and endogenous trade costs in New Economic Geography by Gruber, Stefan & Marattin, Luigi [Downloadable!] 2008 Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-country Evidence from the Amadeus Dataset by Cyrille Schwellnus & Jens Arnold [Downloadable!] 2008 Reforming the Polish Tax System to Improve its Efficiency by Alain de Serres [Downloadable!] 2008 Taxation and Economic Growth by Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia [Downloadable!] 2008 Understanding U.S. Corporate Tax Losses by Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel [Downloadable!] 2008 U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s by Susan Guthrie & James R. Hines, Jr. [Downloadable!] 2008 Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade by Robert E. Lipsey [Downloadable!] 2008 Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking by Michael D. Grubb & Paul Oyer [Downloadable!] 2008 The Effect of Corporate Taxes on Investment and Entrepreneurship by Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer [Downloadable!] 2008 Optimal Resource Extraction Contracts Under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 The Politician and his Banker by Hendrik Hakanes & Christa Hainz [Downloadable!] 2008 Corporate Taxes and the Location of Intangible Assets Within Multinational Firms by Dischinger, Matthias & Riedel, Nadine [Downloadable!] 2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms by Dischinger, Matthias & Riedel, Nadine [Downloadable!] 2008 Unionisation triggers tax incentives to attract foreign direct investment by Haufler, Andreas & Mittermaier, Ferdinand [Downloadable!] 2008 Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data by Dischinger, Matthias [Downloadable!] 2008 Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe by Karen Crabbé & Hylke Vandenbussche [Downloadable!] 2008 Steuervergünstigungen in Deutschland: eine Aktualisierung by Alfred Boss [Downloadable!] 2008 Corruption and Innovation: A Grease or Sand relationship? by Prashanth Mahagaonkar [Downloadable!] 2008 Assessing the assignation of public subsidies: Do the experts choose the most efficient R&D projects? by Néstor Duch-Brown & José García-Quevedo & Daniel Montolio [Downloadable!] 2008 Outsourcing and Optimal Nonlinear Taxation: A Note by Aronsson, Thomas & Koskela, Erkki [Downloadable!] 2008 Multinationals, Minority Ownership and Tax-Efficient Financing Structures by Schindler, Dirk & Schjelderup, Guttorm [Downloadable!] 2008 Capital Structure and International Debt Shifting: A Comment by Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm [Downloadable!] 2008 Taxing Entrepreneurial Income by Henrekson, Magnus & Sanandaji, Tino [Downloadable!] 2008 Should Continued Family Firms Face Lower Taxes Than Other Estates? by Grossmann, Volker & Strulik, Holger [Downloadable!] 2008 Business Constraints and Growth Potential of Micro and Small Manufacturing Enterprises in Uganda by Esther K. Ishengoma & Robert Kappel [Downloadable!] 2008 Which Government Interventions Are Good in Alleviating Credit Market Failures? by Karel Janda [Downloadable!] 2008 Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence by Clément Carbonnier [Downloadable!] 2008 Optimal Resource Extraction Contracts Under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer : eine empirische Analyse by Michael Broer [Downloadable!] 2008 Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen : eine mikrofundierte Analyse by Michael Broer & Nadja Dwenger [Downloadable!] 2008 Tax Loss Offset Restrictions - Last Resort for the Treasury? : An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data by Nadja Dwenger [Downloadable!] 2008 Gewerbesteuerreform 2008 : Belastungswirkungen bei Unternehmen und Gemeinden by Michael Broer [Downloadable!] 2008 Wage effects of R&D tax incentives:Evidence from the Netherlands by Lokshin, Boris & Mohnen, Pierre [Downloadable!] 2008 Optimal Resource Extraction Contracts under Threat of Expropriation by Eduardo Engel & Ronald Fischer [Downloadable!] 2008 Privatization and policy competition for FDI by Oscar, AMERIGHI & Giuseppe, DE FEO [Downloadable!] 2008 Privatization and policy competition for FDI by AMERIGHI, Oscar & DE FEO, Giuseppe [Downloadable!] 2008 Aplicación de los incentivos fiscales a la inversión en I+D en las empresas españolas by Beatriz Corchuelo & Ester Martínez Ros [Downloadable!] 2008 Corporate tax policy and incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2008 Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? Cross-Country Evidence from the Amadeus Dataset by Jens Arnold & Cyrille Schwellnus [Downloadable!] 2008 The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach by Georg Wamser [Downloadable!] 2008 Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI by Michael Overesch & Georg Wamser [Downloadable!] 2008 Thin-Capitalization Rules and Company Responses Experience from German Legislation by Alfons Weichenrieder & Helen Windischbauer [Downloadable!] 2008 Taxes and the Efficiency Costs of Capital Distortions by Alfons Weichenrieder & Tina Klautke [Downloadable!] 2008 Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition by Andreas Haufler & Marco Runkel [Downloadable!] 2008 The Welfare Loss from Differential Taxation of Sectors in Germany by Doina Maria Radulescu & Michael Stimmelmayr [Downloadable!] 2008 Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large by Annette Alstadsæter & Knut Reidar Wangen [Downloadable!] 2008 The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal by Francesco Menoncin & Paolo Panteghini [Downloadable!] 2008 Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment by Andreas Haufler & Ferdinand Mittermaier [Downloadable!] 2008 Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship by Vesa Kanniainen & Paolo Panteghini [Downloadable!] 2008 Shifts in Organizational Form under a Dual Income Tax System by Thor Olav Thoresen & Annette Alstadsæter [Downloadable!] 2008 Outsourcing and Optimal Nonlinear Taxation: A Note by Thomas Aronsson & Erkki Koskela [Downloadable!] 2008 Tax Competition – Greenfield Investment versus Mergers and Acquisitions by Johannes Becker & Clemens Fuest [Downloadable!] 2008 Transfer Pricing by U.S.-Based Multinational Firms by Andrew Bernard & J. Bradford Jensen & Peter Schott [Downloadable!] 2008 On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States by W. Robert Reed & Cynthia L. Rogers & Mark Skidmore [Downloadable!] 2008 International Taxation and Multinational Firm Location Decisions by Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème [Downloadable!] 2008 The European Commission´s Proposal for a Common Consolidated Corporate Tax Base by Clemens Fuest [Downloadable!] 2008 Corporate Tax Elasticities A Reader’s Guide to Empirical Findings by Ruud A. de Mooij & Sjef Ederveen [Downloadable!] 2008 Corporate taxation in the OECD in a wider context by Simon Loretz [Downloadable!] 2008 Corporate Income Taxation in Canada by George R. Zodrow [Downloadable!] 2008 Transfer-pricing and Measured Productivity of Multinational Firms by Giorgia Maffini & Socrates Mokkas [Downloadable!] 2008 Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals by Johannes Becker & Nadine Riedel [Downloadable!] 2008 Firms' financial choices and thin capitalization rules under corporate tax competition by Andreas Haufler & Marco Runkel [Downloadable!] 2008 Increased efficiency through consolidation and formula apportionment in the European Union? by Michael P Devereux & Simon Loretz [Downloadable!] 2008 Firm-specific Forward-looking Effective Tax Rates by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner [Downloadable!] 2008 Viewing tax policy through party-colored glasses: What German politicians believe by Friedrich Heinemann & Eckhard Janeba [Downloadable!] 2008 What determines the use of holding companies and ownership chains? by Alfons J. Weichenrieder & Jack Mintz [Downloadable!] 2008 Bilateral Effective Tax Rates and Foreign Direct Investment by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner [Downloadable!] 2008 The effect of investment tax credit: Evidence from an atypical programme in Italy by Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio [Downloadable!] 2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms by Matthias Dischinger & Nadine Riedel [Downloadable!] 2008 Tax competition and governmental efficiency: Theory and evidence by Maksym Ivanyna [Downloadable!] 2008 Unionisation triggers tax incentives to attract foreign direct investment by Andreas Haufler & Ferdinand Mittermaier [Downloadable!] 2008 Gemeindesteuern der Zinsbereinigten Gewinnsteuer by Marko Thomas Scholz & Daniel Zöller [Downloadable!] 2008 Oltre Gibrat. Capitale umano dei fondatori, endogeneita' del finanziamento pubblico e crescita delle giovani imprese hi-tech italiane by Barbara ERMINI [Downloadable!] 2008 The Effects of Differential Taxation on Managerial Effort and Risk Taking by Rainer Niemann [Downloadable!] 2008 Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis by Frank Fossen & Stefan Bach [Downloadable!] 2008 Reforms In Local Public Services: Bad Design Or Badly Managed Implementation? by Magda Bianco & Paolo Sestito 2008 Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen by Stefan Bach & Frank M. Fossen [Downloadable!] 2007 Detecting Behavioural Additionality An Empirical Study on the Impact of Public R&D Funding on Firms’ Cooperative Behaviour in Germany by Aschhoff, Birgit & Fier, Andreas & Löhlein, Heide [Downloadable!] 2007 The Effects of Multinationals’ Profit Shifting Activities on Real Investments by Overesch, Michael [Downloadable!] 2007 The Globalization of Tax Policy: What German Politicians Believe by Heinemann, Friedrich & Janeba, Eckhard [Downloadable!] 2007 Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union by Spengel, Christoph & Wendt, Carsten [Downloadable!] 2007 Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States by Oestreicher, Andreas & Spengel, Christoph [Downloadable!] 2007 Tax Enforcement and Tax Havens under Formula Apportionment by Becker, Johannes & Fuest, Clemens [Downloadable!] 2007 Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set by Ramb, Fred [Downloadable!] 2007 Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach by Néstor Duch & Daniel Montolio & Mauro Mediavilla [Downloadable!] 2007 Increasing the efficiency of the 'Studi di Settore' might backfire by Marchese, Carla & Privileggi, Fabio [Downloadable!] 2007 Targeted Transfers, Investment Spillovers, and the Tax Environment by Lynne Pepall & Daniel Richards [Downloadable!] 2007 Complementary research strategies, first-mover advantage and the inefficiency of patents by Luigi Bonatti [Downloadable!] 2007 The Politician and his Banker by Christa Hainz & Hendrik Hakenes [Downloadable!] 2007 Corporate tax policy and incorporation in the EU by Ruud de Mooij & Gaetan Nicodeme [Downloadable!] 2007 Corporate tax policy and incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2007 Capital Structure and International Debt Shifting by Harry Huizinga & Luc Laeven & Gaëtan Nicodème [Downloadable!] 2007 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income by Harry Grubert & Rosanne Altshuler [Downloadable!] 2007 No Taxation without Infrastructure by Stefan Gruber & Luigi Marattin [Downloadable!] 2007 Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy by Jarle Møen [Downloadable!] 2007 Tutkimus- ja tuotekehitysinvestointien verotuki by Tarmo Valkonen [Downloadable!] 2007 T&K-toiminnan verokannustimet ja yritysdynamiikka by Niku Määttänen & Mika Maliranta [Downloadable!] 2007 State Aid Policies and Underground Activities by Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis [Downloadable!] 2007 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata by Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca [Downloadable!] 2007 What can we learn from privately held firms about executive compensation? by Cole, Rebel & Mehran, Hamid [Downloadable!] 2007 The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective by Filoso, Valerio [Downloadable!] 2007 Das georgische Steuersystem im Transformationsprozess by Khokrishvili, Elguja [Downloadable!] 2007 Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für denTransformationsprozess in Georgien by Petersen, Hans-Georg [Downloadable!] 2007 Fiscal Policy in Developing Countries: A Synoptic View by Raghbendra Jha [Downloadable!] 2007 Tassazione Delle Imprese Ed Effetti Distorsivi Sul Leverage Finanziario: Una Analisi Teorica Del Caso Italiano by M. Ziliotti & D. Benedetti [Downloadable!] 2007 Using Tax Return Data to Simulate Corporate Marginal Tax Rates by John R. Graham & Lillian F. Mills [Downloadable!] 2007 Taxes and the Global Allocation of Capital by David Backus & Espen Henriksen & Kjetil Storesletten [Downloadable!] 2007 Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford [Downloadable!] 2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts by George A. Plesko [Downloadable!] 2007 Taxes, Institutions and Foreign Diversification Opportunities by Mihir A. Desai & Dhammika Dharmapala [Downloadable!] 2007 The Significance and Composition of Deferred Tax Assets and Liabilities by James Poterba & Nirupama Rao & Jeri Seidman [Downloadable!] 2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior by Douglas A. Shackelford & Joel Slemrod & James M. Sallee [Downloadable!] 2007 Subsidizing Extra Jobs: Promoting Employment by Taming the Unions by Andreas Knabe & Ronnie Schöb [Downloadable!] 2007 Subsidy Competition and the Role of Firm Ownership by Mittermaier, Ferdinand [Downloadable!] 2007 Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay? by Haufler, Andreas & Wooton, Ian [Downloadable!] 2007 Creating Jobs Through Public Subsidies: An Empirical Analysis by Sourafel Girma & Holger Görg & Eric Strobl & Frank Walsh [Downloadable!] 2007 Imperfect Transmission of Tacit Knowledge and Other Barriers to Entrepreneurship by Vesa Kanniainen & Panu Poutvaara [Downloadable!] 2007 Integrating Income Tax and National Insurance: an interim report by Stuart Adam & Glen Loutzenhiser [Downloadable!] 2007 Evaluating the impact of public subsidies on a firm's performance: A quasi-experimental approach by Néstor Duch & Daniel Montolio & Mauro Mediavilla [Downloadable!] 2007 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries by AURIOL, Emmanuelle & WARLTERS, Michael [Downloadable!] 2007 Taxes and Decision Rights in Multinationals by Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm [Downloadable!] 2007 When do R&D subsidies boost innovation? Revisiting the inverted U-shape by Kilponen , Juha & Santavirta, Torsten [Downloadable!] 2007 Duopolistic Competition, Taxes, and the Arm's-Length Principle by Korn, Evelyn & Lengsfeld, Stephan [Downloadable!] 2007 Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009 by Homburg, Stefan & Houben, Henriette & Maiterth, Ralf [Downloadable!] 2007 The Tax Sparing Provision Influence: A Credit versus Exempt Investors Analysis by Céline Azémar & Andrew Delios [Downloadable!] 2007 Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447) by Seppo Kari & Hanna Karikallio & Pirttilä & Jukka [Downloadable!] 2007 Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax by Seppo Kari & Hanna Karikallio [Downloadable!] 2007 Nordic Dual Income Taxation of Entrepreneurs by Seppo Kari & Vesa Kanniainen & Jouko Ylä-Liedenpohja [Downloadable!] 2007 Foreign Direct Investment, Tax Competition and Social Expenditure by Holger Görg & Hassan Molana & Catia Montagna [Downloadable!] 2007 How Should Local Governments Tax Local Business? : Lessons from an International Comparison and a Microsimulation Analysis for Germany by Frank M. Fossen & Stefan Bach 2007 Contracting out: Dutch municipalities reject the solution for the VAT-distortion by Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M. [Downloadable!] 2007 Will Corporate Tax Consolidation improve Efficiency in the EU ? by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa [Downloadable!] 2007 Corporate Tax Policy and Unemployment in Europe: An Applied General Equilibrium Analysis by Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij [Downloadable!] 2007 Corporate Tax Policy, Entrepreneurship and Incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2007 Measuring the Effectiveness of R&D Tax Credits in the Netherlands by Lokshin, Boris & Mohnen, Pierre [Downloadable!] 2007 Are Firms That Received R&D Subsidies More Innovative? by Mohnen, Pierre & Bérubé, Charles [Downloadable!] 2007 International Profit Shifting within European Multinationals by Huizinga, Harry & Laeven, Luc [Downloadable!] 2007 Will corporate tax consolidation improve efficiency in the EU? by Albert van der Horst & Leon Bettendorf & Hugo Rojas-Romagosa [Downloadable!] 2007 Optimal taxation of entrepreneurial capital with private information by Stefania Albanesi [Downloadable!] 2007 Measuring the Effectiveness of R&D tax credits in the Netherlands by Boris Lokshin & Pierre Mohnen [Downloadable!] 2007 Are Firms That Received R&D Subsidies More Innovative? by Charles Bérubé & Pierre Mohnen [Downloadable!] 2007 Reform der Gemeindefinanzen by Thiess Büttner [Downloadable!] 2007 The Politician and his Banker by Christa Hainz & Hendrik Hakenes [Downloadable!] 2007 Subsidizing Extra Jobs: Promoting Employment by Taming the Unions by Andreas Knabe & Ronnie Schöb [Downloadable!] 2007 Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment by Johannes Becker & Clemens Fuest [Downloadable!] 2007 From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework by Doina Maria Radulescu [Downloadable!] 2007 Exports, Foreign Direct Investment and the Costs of Corporate Taxation by Christian Keuschnigg [Downloadable!] 2007 Tax Evasion and Competition by Laszlo Goerke & Marco Runkel [Downloadable!] 2007 Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism by Martin Kolmar & Andreas Wagener [Downloadable!] 2007 The Impact of Tax Uncertainty on Irreversible Investment by Rainer Niemann [Downloadable!] 2007 The Choice of Apportionment Factors under Formula Apportionment by Marco Runkel & Guttorm Schjelderup [Downloadable!] 2007 Imperfect Transmission of Tacit Knowledge and other Barriers to Entrepreneurship by Vesa Kanniainen & Panu Poutvaara [Downloadable!] 2007 Profit Shifting in the EU: Evidence from Germany by Alfons Weichenrieder [Downloadable!] 2007 Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions by Jan Thomas Martini & Rainer Niemann & Dirk Simons [Downloadable!] 2007 Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay? by Andreas Haufler & Ian Wooton [Downloadable!] 2007 Intercompany Loans and Profit Shifting – Evidence from Company-Level Data by Thiess Buettner & Georg Wamser [Downloadable!] 2007 Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany by Peter Egger & Marko Koethenbuerger & Michael Smart [Downloadable!] 2007 State Investment Tax Incentives: A Zero-Sum Game? by Robert Chirinko & Daniel J. Wilson [Downloadable!] 2007 Saving Taxes Through Foreign Plant Ownership by Peter Egger & Wolfgang Eggert & Hannes Winner [Downloadable!] 2007 Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? by Johannes Becker & Clemens Fuest [Downloadable!] 2007 Geographic Redistribution of the U.S. Manufacturing and The Role of State Development Policy by Yoonsoo Lee [Downloadable!] 2007 The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata by Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru [Downloadable!] 2007 Taxing Foreign Profits with International Mergers and Acquisitions by Johannes Becker & Clemens Fuest [Downloadable!] 2007 A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options by Christoph Spengel & Carsten Wendt [Downloadable!] 2007 Corporate Tax Policy and Incorporation in the EU by Ruud A. de Mooij & Gaëtan Nicodème [Downloadable!] 2007 Tax Competition for International Producers and the Mode of Foreign Market Entry by Ronald B Davies & Hartmut Egger & Peter Egger [Downloadable!] 2007 Exports, Foreign Direct Investment and the Costs of Corporate Taxation by Christian Keuschnigg [Downloadable!] 2007 The Effects of EU Formula Apportionment on Corporate Tax Revenues by Michael P Devereux & Simon Loretz [Downloadable!] 2007 Occupational Choice and the Quality of Entrepreneurs by Eren Inci [Downloadable!] 2007 Subsidy competition and the role of firm ownership by Ferdinand Mittermaier [Downloadable!] 2007 Evaluating the Impact of Public Subsidies on a Firms Performance: a Quasi-experimental Approach by Nestor Duch Brown & Daniel Montolio Estivill & Mauro Mediavilla [Downloadable!] 2007 Kosten der Erhebung von Unternehmenssteuern in Deutschland by Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller [Downloadable!] 2007 Germany's Company Tax Reform Act of 2008 by Stefan Homburg [Downloadable!] 2007 Moving Towards Dual Income Taxation in Europe by Bernd Genser & Andreas Reutter [Downloadable!] 2007 Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax by John W. Diamond & George R. Zodrow [Downloadable!] 2007 Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms by Keiichi Kubota & Hitoshi Takehara [Downloadable!] 2007 Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note by Luis H. R. Alvarez & Erkki Koskela [Downloadable!] 2007 Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen by Tony Mudrack 2007 Dividends Provisions in Croatian Double Taxation Agreements by Marjeta Tomulic Vehovec [Downloadable!] 2007 Imposición y bienestar social bajo discriminación espacial de precios by F. Javier Casado Izaga [Downloadable!] 2007 The Achilles Heel of the Dual Income Tax: The Norwegian Case by Annette Alstadsaeter [Downloadable!] 2007 Unternehmensteuerreform 2008 : positives Signal auf Kosten der Steuersystematik by Stefan Bach & Hermann Buslei & Nadja Dwenger [Downloadable!] 2007 Fundamentale Steuerreformen für Deutschland : die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich by Doina Maria Radulescu & Michael Stimmelmayr [Downloadable!] 2007 Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung by Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister [Downloadable!] 2007 Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008 : eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax by Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen [Downloadable!] 2007 Unternehmensteuerreform 2008 : Mogelpackung statt großer Wurf by Ralf Maiterth & Heiko Müller [Downloadable!] 2007 Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 by Johannes Becker & Clemens Fuest [Downloadable!] 2007 Unternehmensbesteuerung in der Europäischen Union : aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik by Margit Schratzenstaller [Downloadable!] 2007 Sollen multinationale Unternehmen weniger Steuern bezahlen? by Andreas Haufler [Downloadable!] 2007 A spatial analysis of provincial corporate income tax responses: evidence from Canada by Sotiris Karkalakos & Christos Kotsogiannis [Downloadable!] 2006 Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data by Overesch, Michael [Downloadable!] 2006 Determinanten der Arbeitslosigkeitsdauer - neue Erkenntnisse aus der IEB? by Winterhager, Henrik [Downloadable!] 2006 German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach by Overesch, Michael & Wamser, Georg [Downloadable!] 2006 The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!] 2006 Taxation and capital structure choice : evidence from a panel of German multinationals by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!] 2006 Vermittlungsgutscheine und Beauftragungen Dritter im Vergleich by Winterhager, Henrik & Pfeiffer, Friedhelm [Downloadable!] 2006 Private Job Placement Services – A Microeconometric Evaluation for Germany by Winterhager, Henrik [Downloadable!] 2006 Selektivität und direkte Wirkungen von Vermittlungsgutscheinen: Empirische Befunde aus der Einführungsphase by Pfeiffer, Friedhelm & Winterhager, Henrik [Downloadable!] 2006 Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany by Winterhager, Henrik & Heinze, Anja & Spermann, Alexander [Downloadable!] 2006 Industrial Policy in an Imperfect World by Hodler, Roland [Downloadable!] 2006 How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals by Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred [Downloadable!] 2006 Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva by Hrvoje Šimović [Downloadable!] 2006 Exports, Foreign Direct Investment and the Costs of Corporate Taxation by Christian Keuschnigg [Downloadable!] 2006 Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation by Christian Keuschnigg [Downloadable!] 2006 Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience by Richard M. Bird & Jack M. Mintz & Thomas A. Wilson [Downloadable!] 2006 The GST Cut and Fiscal Imbalance by Michael Smart [Downloadable!] 2006 Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to be Harmonized? by Richard M. Bird [Downloadable!] 2006 The Rise, Expansion, and Decline of the Italian Cloth Industries, 1100 - 1730: a study in conjoncture, transaction costs, and comparative advantage by John H. Munro [Downloadable!] 2006 The Achilles Heel of the Dual Income Tax. The Norwegian Case by Annette Alstadsæter [Downloadable!] 2006 Can New Orleans Play Its Way Past Katrina? 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Fossen & Viktor Steiner [Downloadable!] 2006 Deregulating Job Placement in Europe: A Microeconometric Evaluation of an Innovative Voucher Scheme in Germany by Henrik Winterhager & Anja Heinze & Alexander Spermann [Downloadable!] 2006 Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina by Claudio Agostini & Ileana Raquel Jalile [Downloadable!] 2006 Econometric Issues in Estimating User Cost Elasticity by Schaller, Huntley [Downloadable!] 2006 The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions by Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser [Downloadable!] 2006 The Equity Trap, the Cost of Capital and the Firm´s Growth Path by Lindhe, Tobias & Södersten, Jan [Downloadable!] 2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden by Engström, Per & Holmlund, Bertil [Downloadable!] 2006 Valuation, leverage and the cost of capital in the case of depreciable assets by Lund, Diderik [Downloadable!] 2006 Taxation and systematic risk under decreasing returns to scale by Lund, Diderik [Downloadable!] 2006 Can New Orleans Play Its Way Past Katrina? 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Feige [Downloadable!] 2005 Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia by John E. Anderson & & [Downloadable!] 2005 The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 by Stan McMillen & William Lott [Downloadable!] 2005 Tax system and tax reforms in India by Bernardi, Luigi & Fraschini, Angela [Downloadable!] 2005 Local Economic Development: Theory and the Ontario Experience by Almos T. Tassonyi [Downloadable!] 2005 Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions by Richard M. Bird [Downloadable!] 2005 How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation by Thomas Giebe & Tim Grebe & Elmar Wolfstetter [Downloadable!] 2005 Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada by Joann Martens Weiner [Downloadable!] 2005 Have public finance principles been shut out in financing new sports facilities in the United States? by Robert Baade & Victor Matheson [Downloadable!] 2005 IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies by Jacqueline Haverals [Downloadable!] 2005 Competitive advantage: a study of the federal tax exemption for credit unions by Tatom, John [Downloadable!] 2005 Tax Incentives and Business Investment: New Evidence from Mexico by Ramirez Verdugo, Arturo [Downloadable!] 2005 I panni di lana: Nascita, espansione e declino dell’industria tessile di lana italiana, 1100-1730 by Munro, John H. 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Dietz [Downloadable!] 2005 Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria by Rainer Niemann & Corinna Treisch [Downloadable!] 2005 S-Based Taxation under Default Risk by Paolo Panteghini [Downloadable!] 2005 (Why) Do we need Corporate Taxation? by Alfons Weichenrieder [Downloadable!] 2005 Does Germany Collect Revenue from Taxing Capital Income? by Johannes Becker & Clemens Fuest [Downloadable!] 2005 Effects of Corporate Tax Reforms on SMEs´ Investment Decisions under the Particular Consideration of Inflation by Chang Woon Nam & Doina Maria Radulescu [Downloadable!] 2005 The Start-Up and Growth Stages in Enterprise Formation: The New View of Dividend Taxation Reconsidered by Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja [Downloadable!] 2005 Regional Grants as Pork Barrel Politics by Kevin Milligan & Michael Smart [Downloadable!] 2005 Optimal Harvesting under Resource Stock and Price Uncertainty by Luis H. R. Alvarez & Erkki Koskela [Downloadable!] 2005 Progressive Taxation and Irreversible Investment under Uncertainty by Luis H. R. Alvarez & Erkki Koskela [Downloadable!] 2005 Econometric Accounting of the Australian Corporate Tax Rates: a Firm Panel Example by Feeny, Simon & Gillman, Max & Harris, Mark N. [Downloadable!] 2005 Hiring incentives and labour force participation in Italy by Piero Cipollone & Corrado Di Maria & Anita Guelfi [Downloadable!] 2005 Capital Subsidies and the Underground Economy by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano [Downloadable!] 2005 Can Government Policy Influence Industrial Competitiveness: Evidence from Poland and the Czech Republic by Iraj Hashi & Darko Hajdukovic & Erjon Luci [Downloadable!] 2005 Market Substitution and the Pareto Dominance of Ad Valorem Taxation by Liqun Liu & Thomas R. Saving 2005 The Tax Effect on Taxable Income from Privately Held Businesses by Shih-Ying Wu 2005 Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion by Kong-Pin & C.Y. Cyrus Chu 2005 Tax Compliance Costs for Companies in Slovenia and Croatia by Maja Klun & Helena Blazi´c 2005 The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems by Clemens Fuest & Bernd Huber 2005 Effects of an Equalization Tax on Multinational Investments and Transfer Pricing by Seppo Kari & Jouko Ylä-Liedenpohja 2005 Impact of foreign direct investment of Croatian manufacturing exports by Goran Vuksic [Downloadable!] 2005 Inversión Privada e Impuestos Corporativos: Evidencia para Chile by Rodrigo Cerda & Felipe Larraín [Downloadable!] 2005 Does Germany collect revenue from taxing the normal return to capital? by Johannes Becker & Clemens Fuest 2005 Do Corporate and Personal Income Taxes Affect Incorporation? by Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco [Downloadable!] 2005 Imperfect factor mobility, unemployment, and the short-period incidence of a capital income tax by José Manuel González-Páramo [Downloadable!] 2005 Tax Reforms in Italy and in Europe: An Introduction by Luigi Bernardi [Downloadable!] 2005 Corporate Income Tax Reform: The Neglected Issue of Tax Income by Ablett, John & Hart, Neil [Downloadable!] 2004 International Tax Planning in the Age of ICT by Schäfer, Anne & Spengel, Christoph [Downloadable!] 2004 Are R&D subsidies a substitute or a complement to privately funded R&D? Evidence from France using propensity score methods for non- experimental data by DUGUET Emmanuel [Downloadable!] 2004 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act by Michael Funke & Holger Strulik [Downloadable!] 2004 Corporate Tax Avoidance and High Powered Incentives by Mihir A. Desai & Dhammika Dharmapala [Downloadable!] 2004 Reformulating the Tax Incentive Program in Jordan: Analysis and Recommendations by Duanjie Chen [Downloadable!] 2004 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis by Martin Finkenzeller & Christoph Spengel [Downloadable!] 2004 Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium by Christian Valenduc [Downloadable!] 2004 An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators by Claudius Schmidt-Faber [Downloadable!] 2004 European Tax Survey by Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren [Downloadable!] 2004 Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence by Rosanne Altshuler & Harry Grubert [Downloadable!] 2004 Improving the Capacity to Innovate in Germany by Andrés Fuentes & Eckhard Wurzel & Margaret Morgan [Downloadable!] 2004 Asset Price Cycles, “One-Off” Factors and Structural Budget Balances by Nathalie Girouard & Robert Price [Downloadable!] 2004 Financial Systems and Economic Growth: An Evaluation Framework for Policy by Iris Claus & Veronica Jacobsen & Brock Jera [Downloadable!] 2004 VAT versus the turnover tax with non-competitive firms by Das-Gupta, Arindam [Downloadable!] 2004 Do Tax Havens Flourish? by James R. Hines Jr. [Downloadable!] 2004 The Economics of Corporate Tax Selfishness by Joel Slemrod [Downloadable!] 2004 Corporate Tax Evasion with Agency Costs by Keith J. Crocker & Joel Slemrod [Downloadable!] 2004 The X Tax in the World Economy by David F. Bradford [Downloadable!] 2004 Corporate Tax Avoidance and High Powered Incentives by Mihir A. Desai & Dhammika Dharmapala [Downloadable!] 2004 Propositions fiscales pour l'emploi by Jean-Pierre Galavielle [Downloadable!] 2004 Do tax sparing agreements contribute to the attraction of FDI in developing countries ? by Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli [Downloadable!] 2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test by Marius Brülhart & Mario Jametti [Downloadable!] 2004 Asymmetric Capital Tax Competition with Profit Shifting by Stöwhase, Sven [Downloadable!] 2004 Vertical Versus Horizontal Tax Externalities: An Empirical Test by Marius BRÜLHART & Mario JAMETTI [Downloadable!] 2004 Steuervergünstigungen in Deutschland: Eine Aktualisierung by Alfred Boss & Astrid Rosenschon [Downloadable!] 2004 Radikale Steuerreform in Deutschland? by Alfred Boss [Downloadable!] 2004 Taxation and Private Investment: Evidence for Chile by Rodrigo Vergara [Downloadable!] 2004 The VAT versus the turnover tax with non-competitive firms by Arindam Das-Gupta [Downloadable!] 2004 What has been the tax competition experience of the past 20 years? by Rachel Griffith & Alexander Klemm [Downloadable!] 2004 How has the UK corporation tax raised so much revenue? by Michael Devereux & Rachel Griffith & Alexander Klemm [Downloadable!] 2004 Taxation Base in Developing Countries by AURIOL, Emmanuelle & WARLTERS, Michael [Downloadable!] 2004 The Impact on Ukraine of Joining the WTO: Subsidies vs. Antidumping in Ferrous Metallurgy by Igor Eremenko & Katerina Lisenkova [Downloadable!] 2004 Taxation of Entrepreneurs Relative to Well Diversified Investors - A Swedish Perspective by Normann, Göran [Downloadable!] 2004 Effects of Equalization Tax on Multinational Investments and Transfer Pricing by Seppo Kari & Jouko Ylä-Liedenpohja [Downloadable!] 2004 Horizontal Versus Vertical Tax Competition: An Empirical Test by Mario Jametti & Marius Brülhart 2004 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence by Ron Davies & Richard Chisik 2004 Corporate Firm Taxation, Firms Destruction and Long Run Capital Stock by Rodrigo A. Cerda [Downloadable!] 2004 Ownership restrictions, tax competition and transfer pricing policy by Diaw, K.M. [Downloadable!] 2004 Impact of Selective Reductions in Labor Taxation by Olivier, PIERARD [Downloadable!] 2004 Theft and Taxes by Desai, Mihir & Dyck, Alexander & Zingales, Luigi [Downloadable!] 2004 Risk Shifting, Technology Policy and Sales Contingent Claims: When is Launch Aid to the Aerospace Industry A Subsidy? by Kaivanto, Kim & Stoneman, Paul [Downloadable!] 2004 Is There Regional Tax Competition? 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Edmiston [Downloadable!] 2004 Wide versus Narrow Tax Bases under Optimal Investment Timing by Paolo M. Panteghini 2004 Why has the UK corporation tax raised so much revenue? by Michael Devereux & Rachel Griffith & Alexander Klemm 2004 Incentivos fiscales, inversión en actividades de I+D y estructura de costes. 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Desai & William M. Gentry [Downloadable!] 2003 Capital Taxation, Globalization, and International Tax Competition by Kenneth G. Stewart & Michael C. Webb [Downloadable!] 2003 Public Taxation and Venture Capital Backed Entrepreneurship by Christian Keuschnigg & Soren Bo Nielsen [Downloadable!] 2003 Optimal Public Policy For Venture Capital Backed Innovation by Christian Keuschnigg [Downloadable!] 2003 Corporate Income Tax Reform in Switzerland by Martin D. Dietz & Christian Keuschnigg [Downloadable!] 2003 Taxation of a Venture Capitalist With a Portfolio of Firms by Christian Keuschnigg [Downloadable!] 2003 Theft and Taxes by Mihir A. Desai & Alexander Dyck & Luigi Zingales [Downloadable!] 2003 Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment by Jack M. Mintz [Downloadable!] 2003 Taxing Financial Activity by Jack M. Mintz [Downloadable!] 2003 Corporation Tax Asymmetries and Firm-Level Investment in Canada by Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz [Downloadable!] 2003 Corporate environmental protection under uncertainty by Iulie Aslaksen and Terje Synnestvedt [Downloadable!] 2003 The X Tax in the World Economy by David F. Bradford [Downloadable!] 2003 A Study of the Effectiveness of Credit Subsidies: Evidence from a Panel of Italian Firms by Grazia Rapisarda & Eleonora Patacchini [Downloadable!] 2003 Tax Competition for International Producers and the Mode of Foreign Market Entry by Ronald B. Davies & Hartmut Egger & Peter Egger [Downloadable!] 2003 Tax Treaties, Renegotiations, and Foreign Direct Investment by Ronald B. Davies [Downloadable!] 2003 Corporate Taxation of Foreign Direct Investment Income 1991-2001 by Kwang-Yeol Yoo [Downloadable!] 2003 Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax by David F. Bradford [Downloadable!] 2003 A Multinational Perspective on Capital Structure Choice and Internal Capital Markets by Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr. [Downloadable!] 2003 The Character and Determinants of Corporate Capital Gains by Mihir Desai & William M. Gentry [Downloadable!] 2003 Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal by Peter Birch Sørensen [Downloadable!] 2003 Steuerharmonisierung oder Steuerwettbewerb? by Alfred Boss [Downloadable!] 2003 Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data by Corak, Miles & Chen, Wen-Hao [Downloadable!] 2003 Impuestos Óptimos en Empresas by Rodrigo Cerda [Downloadable!] 2003 An examination of the IFS corporation tax forecasting record by Suman Basu & Carl Emmerson & Christine Frayne [Downloadable!] 2003 Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax by Lindhe, Tobias & Södersten, Jan & Öberg, Ann [Downloadable!] 2003 Skatterna, företagandet och tillväxten by Du Rietz, Gunnar & Johansson, Dan [Downloadable!] 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Employer-sponsored training in stabilisation and growth policy perspectives by Håkanson, Christina & Johanson, Satu & Mellander, Erik [Downloadable!] 2003 Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act by Funke, Michael & Strulik, Holger [Downloadable!] 2003 Taxation, Growth and Welfare: Dynamic Effects of Estonia´s 2000 Income Tax Act by Michael Funke & Holger Strulik [Downloadable!] 2003 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence by Richard A. Chisik & Ronald B. Davies [Downloadable!] 2003 Igualdad y eficiencia: Un recuento de esquemas tributarios para México by Urzúa, Carlos M. [Downloadable!] 2003 Fancy a stay at the "Hotel California "?Foreign Direct Investment,Taxation and Exit Costs by Holger Görg [Downloadable!] 2003 Private, Private Government-Dependent and Public Schools. 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Woodbury [Downloadable!] 2002 Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations by Rosanne Altshuler & Harry Grubert [Downloadable!] 2002 The Effect of the Tax Reform Act of 1986 on the Location of Assets by Rosanne Altshuler & R. Glenn Hubbard [Downloadable!] 2002 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy by Rosanne Altshuler & Harry Grubert [Downloadable!] 2002 Has U.S. Investment Abroad Become More Sensitive to Tax Rates? by Rosanne Altshuler & T. Scott Newlon & Harry Grubert [Downloadable!] 2002 Income Taxation when Markets are Incomplete by Tirelli, Mario [Downloadable!] 2002 An Analysis of a Cash Flow Tax for Small Business by Peter Wilson [Downloadable!] 2002 Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment by Mihir A. Desai & C. Fritz Foley & James R. 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Mintz & Michael Smart [Downloadable!] 2001 Computing effective corporate tax rates: comparisons and results by Nicodeme, Gaetan [Downloadable!] 2001 Competition in Taxes and Performance Requirements for Foreign Direct Investment by Ronald B. Davies & Christopher J. Ellis [Downloadable!] 2001 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence" by Richard Chisik & Ronald B. Davies [Downloadable!] 2001 Tax Competition and Foreign Capital by Ronald B. Davies & Thomas A. Gresik [Downloadable!] 2001 The Effects of Bilateral Tax Treaties on U.S. FDI Activity by Bruce A. Blonigen & Ronald B. Davies [Downloadable!] 2001 Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts by William M. Gentry & Deen Kemsley & Christopher J. Mayer [Downloadable!] 2001 Foreign Direct Investment in a World of Multiple Taxes by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 2001 Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy by Rosanne Altshuler & Harry Grubert [Downloadable!] 2001 Exchange Rates and Tax-Based Export Promotion by Mihir A. Desai & James R. Hines Jr. [Downloadable!] 2001 Les économies urbaines subsahariennes et le problème de la mobilisation de ressources via le secteur informel by Adama Zerbo [Downloadable!] 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax by Lindhe, Tobias & Södersten, Jan & Öberg, Ann [Downloadable!] 2001 Mitigating Double Taxation in an Open Economy by Lindhe, Tobias [Downloadable!] 2001 Taxation, uncertainty, and the cost of equity for a multinational firm by Lund,D. [Downloadable!] 2001 The Distributional Component of the Price of the Tax Avoidance Service by Damjanovic, Tatiana [Downloadable!] 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax by Lindhe, T. & Sodersten, J. & Oberg, A. 2001 Mitigating Double Taxation in an Open Economy by Lindhe, T. 2001 Indonesia’s Decentralization Policy: The Budget Allocation and Its Implications for the Business Environment by Ilyas Saad [Downloadable!] 2001 Administrative Delays as Barriers to Trade by Régibeau, Pierre & Rockett, Katharine [Downloadable!] 
