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Christian Keuschnigg

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)

    Mentioned in:

    1. Finanzarchiv in Wikipedia (English)

Working papers

  1. Christian Keuschnigg & Michael Kogler, 2018. "Trade and Credit Reallocation: How Banks Help Shape Comparative Advantage," CESifo Working Paper Series 7398, CESifo.

    Cited by:

    1. Li, Xing & Ge, Xiangyu & Chen, Zhi, 2023. "The characteristics analysis of credit reallocation in China's corporate sector: From the volatility, spatiality, cyclicality and efficiency approach," Finance Research Letters, Elsevier, vol. 55(PB).

  2. Keuschnigg, Christian & Egger, Peter & ,, 2018. "Heterogeneous Tax Sensitivity of Firm-level Investments," CEPR Discussion Papers 13341, C.E.P.R. Discussion Papers.

    Cited by:

    1. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, January.
    2. Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Claire Leroy & Clément Malgouyres, 2024. "Follow the money! Why dividends overreact to flat-tax reforms," Working Papers halshs-02415470, HAL.
    3. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    4. Hyeongtae Cho & SungMan Yoon, 2023. "Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea," SAGE Open, , vol. 13(1), pages 21582440231, February.
    5. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
    6. Dai, Xiaoyong & Chapman, Gary, 2022. "R&D tax incentives and innovation: Examining the role of programme design in China," Technovation, Elsevier, vol. 113(C).

  3. Keuschnigg, Christian & Kogler, Michael, 2017. "Schumpeterian Banks: Credit Reallocation and Capital Requirements," Economics Working Paper Series 1704, University of St. Gallen, School of Economics and Political Science, revised Dec 2019.

    Cited by:

    1. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.

  4. Keuschnigg, Christian & Kogler, Michael, 2017. "Schumpeterian Banks: Credit Reallocation and Capital Structure," CEPR Discussion Papers 12443, C.E.P.R. Discussion Papers.

    Cited by:

    1. Sondershaus, Talina, 2019. "Spillovers of asset purchases within the real sector: Win-win or joy and sorrow?," IWH Discussion Papers 22/2019, Halle Institute for Economic Research (IWH).
    2. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.

  5. Thomas Davoine & Christian Keuschnigg, 2015. "Flexicurity, Taxes and Job Reallocation," CESifo Working Paper Series 5302, CESifo.

    Cited by:

    1. Görg, Holger & Hornok, Cecília & Montagna, Catia & Onwordi, George E., 2018. "Employment to output elasticities & reforms towards flexicurity: Evidence from OECD countries," Kiel Working Papers 2117, Kiel Institute for the World Economy (IfW Kiel).
    2. Holger Gorg & Cecilia Hornok & Catia Montagna & George E. Onwordi, 2020. "Employment to output elasticities and reforms towards flexicurity: Evidence from OECD Countries," Discussion Papers 2020-24, University of Nottingham, GEP.
    3. Oliver Falck & Siegfried Schönherr, 2016. "An Economic Reform Agenda for Croatia: a comprehensive economic reform package prepared for the Croatian Statehood Foundation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 70, July.
    4. Davoine, Thomas, 2015. "A theoretical rationale for flexicurity policies based on education," Economics Series 311, Institute for Advanced Studies.

  6. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.

    Cited by:

    1. Olgica Glavaški & Emilija Beker Pucar & Marina Beljić & Stefan Stojkov, 2022. "Coordination vs. Competitiveness of Effective Average Tax Rates in Relation to FDI: The Case of Emerging EU Economies," Sustainability, MDPI, vol. 15(1), pages 1-20, December.
    2. Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
    3. Andreas Brunhart, 2019. "Liechtensteins Gemeinde- und Landesfinanzen unter besonderer Berücksichtigung von Steuerwettbewerb und Gemeindeautonomie," Beitraege 45, Liechtenstein-Institut.
    4. Huang, Wei Hong & Chen, Yang & Rudkin, Simon, 2014. "Dynamic Fiscal competition with public infrastructure investment: Austerity and attracting capital inflow," RIEI Working Papers 2014-03, Xi'an Jiaotong-Liverpool University, Research Institute for Economic Integration, revised 02 Mar 2016.
    5. Loretz, Simon & Oberhofer, Harald, 2014. "When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration," Working Papers in Economics 2014-5, University of Salzburg.
    6. Patricia Sanz‐Córdoba & Bernd Theilen, 2018. "Partial Tax Harmonization Through Infrastructure Coordination," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1399-1416, April.

  7. Keuschnigg, Christian, 2012. "Welche Finanz- und Wirtschaftspolitik braucht Europa?," Economics Working Paper Series 1201, University of St. Gallen, School of Economics and Political Science.

    Cited by:

    1. Hans-Bernd Schäfer, 2012. "The Sovereign Debt Crisis in Europe, Save Banks Not States," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 9(2), pages 179-195, August.

  8. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
    3. Feulefack Kemmanang, Ludovic, 2021. "Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa," Resources Policy, Elsevier, vol. 72(C).
    4. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 7, Finnish Centre of Excellence in Tax Systems Research.
    5. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    6. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    7. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
    8. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    9. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    10. Konings, Jozef & Lecocq, Cathy & Merlevede, Bruno, 2018. "Does a Tax Credit matter for Job Creation by Multinational Enterprises?," CEPR Discussion Papers 13105, C.E.P.R. Discussion Papers.
    11. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
    12. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    13. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
    14. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019. "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 26(3), pages 431-465, September.
    15. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    16. Carballo, Jerónimo & Marra de Artiñano, Ignacio & Sztajerowska, Monika & Volpe Martincus, Christian, 2023. "How Do Investment Promotion Policies Affect Sustainability?," IDB Publications (Working Papers) 13306, Inter-American Development Bank.
    17. Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
    18. Peter H. Egger & Nora M. Strecker & Benedikt Zoller-Rydzek, 2018. "Estimating Bargaining-related Tax Advantages of Multinational Firms," CESifo Working Paper Series 6979, CESifo.
    19. Peter Vaz da Fonseca & Andrea Decourt Savelli & Michele Nascimento Juca, 2020. "A Systematic Review of the Influence of Taxation on Corporate Capital Structure," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 155-178.
    20. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
    21. Simon Bösenberg & Peter H. Egger & Valeria Merlo & Georg Wamser, 2018. "Measuring The Interdependence Of Multinational Firms' Foreign Investments," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1064-1088, April.
    22. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    23. Peter Eppinger & Marcel Smolka, 2020. "Firm Exports, Foreign Ownership, and the Global Financial Crisis," CESifo Working Paper Series 8808, CESifo.
    24. Valeria Merlo & Georg Wamser, 2015. "Debt Shifting and Thin-capitalization Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 27-31, January.
    25. Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
    26. 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.
    27. Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
    28. Harald J. Amberger & Saskia Kohlhase, 2023. "International taxation and the organizational form of foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(8), pages 1529-1561, October.
    29. Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
    30. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
    31. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    32. Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
    33. Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019. "Decomposing the Margins of Transfer Pricing," KOF Working papers 19-450, KOF Swiss Economic Institute, ETH Zurich.
    34. Ledyaeva, Svetlana & Karhunen, Päivi & Kosonen, Riitta, 2013. "Birds of a feather: Evidence on commonality of corruption and democracy in the origin and location of foreign investment in Russian regions," European Journal of Political Economy, Elsevier, vol. 32(C), pages 1-25.

  9. Keuschnigg, Christian, 2012. "Should Europe Become a Fiscal Union?," Economics Working Paper Series 1205, University of St. Gallen, School of Economics and Political Science.

    Cited by:

    1. Christian Beer & Walpurga Köhler-Töglhofer & Alfred Stiglbauer, 2014. "A Common European Unemployment Insurance – A Much Debated Route toward European Fiscal Union," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 4, pages 35-52.
    2. Calmfors, Lars, 2015. "The Roles of Fiscal Rules, Fiscal Councils and Fiscal Union in EU Integration," Working Paper Series 1076, Research Institute of Industrial Economics.
    3. Gächter, Martin & Gruber, Alexander & Riedl, Aleksandra, 2016. "Wage divergence, business cylce co-movement and the currency union effect," Economics Working Paper Series 1605, University of St. Gallen, School of Economics and Political Science.
    4. Bargain, Olivier B. & Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System," IZA Discussion Papers 6585, Institute of Labor Economics (IZA).
    5. Christian Keuschnigg & Klaus Weyerstrass, 2015. "Macroeconomic Adjustment and Institutional Reforms in the Euro Area," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 21(3), pages 275-285, August.
    6. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism," Post-Print hal-01498267, HAL.
    7. Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66063, Verein für Socialpolitik / German Economic Association.

  10. Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.

    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Richard Ochmann, 2010. "Differential Income Taxation and Household Asset Allocation," Discussion Papers of DIW Berlin 1058, DIW Berlin, German Institute for Economic Research.
    3. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    4. 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.
    5. 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.

  11. 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.

    Cited by:

    1. Stöckl Matthias & Winner Hannes, 2013. "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 233(2), pages 188-205, April.
    2. Christian Keuschnigg, 2010. "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010 2010-03, Department of Economics, University of St. Gallen.

  12. Fisher, Walter H. & Keuschnigg, Christian, 2011. "Life-Cycle Unemployment, Retirement, and Parametric Pension Reform," Economics Series 267, Institute for Advanced Studies.

    Cited by:

    1. Dai, Tiantian & Fan, Hua & Liu, Xiangbo & Ma, Chao, 2022. "Delayed retirement policy and unemployment rates," Journal of Macroeconomics, Elsevier, vol. 71(C).

  13. Peter Egger & Christian Keuschnigg, 2011. "Innovation, Trade, and Finance," CESifo Working Paper Series 3529, CESifo.

    Cited by:

    1. Fan, Jianyong & Liu, Yu & Zhang, Qi & Zhao, Peng, 2022. "Does government debt impede firm innovation? Evidence from the rise of LGFVs in China," Journal of Banking & Finance, Elsevier, vol. 138(C).
    2. Peia, Oana & Romelli, Davide, 2022. "Did financial frictions stifle R&D investment in Europe during the great recession?," Journal of International Money and Finance, Elsevier, vol. 120(C).
    3. Thomas Hellmann & Veikko Thiele, 2019. "Fostering Entrepreneurship: Promoting Founding or Funding?," Management Science, INFORMS, vol. 67(6), pages 2502-2521, June.
    4. Li, Guangzhong & Li, Jie & Zheng, Ying & Egger, Peter H., 2021. "Does property rights protection affect export quality? Evidence from a property law enactment," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 811-832.
    5. Francesco Aiello & Graziella Bonanno & Stefania P. S. Rossi, 2020. "How firms finance innovation. Further empirics from European SMEs," Metroeconomica, Wiley Blackwell, vol. 71(4), pages 689-714, November.
    6. Umeair Shahzad & Jing Liu & Faisal Mahmood & Fukai Luo, 2021. "Corporate innovation and trade credit demand: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1591-1606, September.
    7. Gambacorta, Leonardo & Cornelli, Giulio & Doerr, Sebastian & Merrouche, Ouarda, 2020. "Inside the Regulatory Sandbox: Effects on Fintech Funding," CEPR Discussion Papers 15502, C.E.P.R. Discussion Papers.
    8. Zhuge, Liqun & Freeman, Richard B. & Higgins, Matthew T., 2020. "Regulation and innovation: Examining outcomes in Chinese pollution control policy areas," Economic Modelling, Elsevier, vol. 89(C), pages 19-31.
    9. Rishabh, Kumar, 2021. "Bank as a Venture Capitalist," Working papers 2021/09, Faculty of Business and Economics - University of Basel.
    10. Décamps, Jean-Paul & Villeneuve, Stéphane, 2022. "Learning about profitability and dynamic cash management," TSE Working Papers 22-1301, Toulouse School of Economics (TSE).
    11. Irlacher, Michael & Unger, Florian, 2018. "Capital market imperfections and trade liberalization in general equilibrium," Journal of Economic Behavior & Organization, Elsevier, vol. 145(C), pages 402-423.
    12. Ronald B. Davies & Dieter F. Kogler & Ryan Hynes, 2020. "Patent Boxes and the Success Rate of Applications," CESifo Working Paper Series 8375, CESifo.
    13. Foellmi, Reto & Legge, Stefan & Tiemann, Alexa, 2015. "Innovation and Trade in the Presence of Credit Constraints," Economics Working Paper Series 1503, University of St. Gallen, School of Economics and Political Science.
    14. Fernández-Bonilla, Fernando & Navío-Marco, Julio & Gijón, Covadonga, 2021. "Business Innovation in the Spanish Companies (2003-2016): The Human Factors Definitively Count," 23rd ITS Biennial Conference, Online Conference / Gothenburg 2021. Digital societies and industrial transformations: Policies, markets, and technologies in a post-Covid world 238021, International Telecommunications Society (ITS).
    15. Maximilian von Ehrlich und Tobias Seidel, 2016. "Financial development and inequality in the global economy," Diskussionsschriften dp1603, Universitaet Bern, Departement Volkswirtschaft.
    16. Dai, Xiaoyong & Li, Yanchao & Chen, Kaihua, 2021. "Direct demand-pull and indirect certification effects of public procurement for innovation," Technovation, Elsevier, vol. 101(C).
    17. Alejandro Barragán-Ocaña & Gerardo Reyes-Ruiz & Samuel Olmos-Peña & Hortensia Gómez-Viquez, 2020. "Approach to the identification of an alternative technological innovation index," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 23-45, January.
    18. Young Soo Lee & Han Sung Kim & Seo Hwan Joo, 2020. "Financialization and Innovation Short-termism in OECD Countries," Review of Radical Political Economics, Union for Radical Political Economics, vol. 52(2), pages 259-286, June.
    19. Hsu, Po-Hsuan & Taylor, Mark P. & Wang, Zigan & Xu, Qi, 2022. "Currency volatility and global technological innovation," Journal of International Economics, Elsevier, vol. 137(C).
    20. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.
    21. Florian Unger, 2021. "Credit frictions, selection into external finance and gains from trade," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(3), pages 1206-1251, November.
    22. Francesco Manaresi & Carlo Menon & Pietro Santoleri, 2020. "Supporting innovative entrepreneurship: an evaluation of the Italian "Start-up Act"," Mo.Fi.R. Working Papers 163, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    23. Sugata Marjit & Gouranga Gopal Das, 2022. "Finance, Trade, Man and Machines: A New-Ricardian Heckscher-Ohlin-Samuelson Model," CESifo Working Paper Series 9672, CESifo.
    24. David Kohn & Fernando Leibovici & Michal Szkup, 2021. "Financial Frictions and International Trade," Documentos de Trabajo 563, Instituto de Economia. Pontificia Universidad Católica de Chile..
    25. Krzyzanowski, Jan & Walz, Uwe, 2021. "Bank regulation, lending and patenting: Evidence from the EBA capital exercise," SAFE Working Paper Series 330, Leibniz Institute for Financial Research SAFE.
    26. Milani, Sahar & Neumann, Rebecca, 2022. "R&D, patents, and financing constraints of the top global innovative firms," Journal of Economic Behavior & Organization, Elsevier, vol. 196(C), pages 546-567.
    27. Mari Avarmaa & Aaro Hazak & Kadri Männasoo, 2013. "Does leverage affect labour productivity? A comparative study of local and multinational companies of the Baltic countries," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(2), pages 252-275, April.
    28. Dudley, Evan, 2021. "Social capital and entrepreneurial financing choice," Journal of Corporate Finance, Elsevier, vol. 70(C).
    29. Sarbu, Miruna, 2022. "The impact of industry 4.0 on innovation performance: Insights from German manufacturing and service firms," Technovation, Elsevier, vol. 113(C).
    30. Joanna Błach & Monika Wieczorek-Kosmala & Joanna Trzęsiok, 2020. "Innovation in SMEs and Financing Mix," JRFM, MDPI, vol. 13(9), pages 1-19, September.
    31. Juan R. Perilla Jiménez & Thomas H. W. Ziesemer, 2024. "Technology adoption, innovation policy and catching-up," Economic Change and Restructuring, Springer, vol. 57(2), pages 1-24, April.
    32. Tziogkidis, Panagiotis & Philippas, Dionisis & Leontitsis, Alexandros & Sickles, Robin C., 2020. "A data envelopment analysis and local partial least squares approach for identifying the optimal innovation policy direction," European Journal of Operational Research, Elsevier, vol. 285(3), pages 1011-1024.
    33. Fauceglia, Dario, 2015. "Credit constraints, firm exports and financial development: Evidence from developing countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 55(C), pages 53-66.
    34. Sugata Marjit & Meghna Dutta & Moushakhi Roy, 2022. "Role of Finance in Dixit-Stiglitz-Krugman Model of International Trade," CESifo Working Paper Series 9804, CESifo.
    35. Hua Song & Sijie Chen & Anirban Ganguly, 2019. "Innovative Ecosystem In Enhancing Hi-Tech Sme Financing: Mediating Role Of Two Types Of Innovation Capabilities," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-36, April.
    36. Marjit, Sugata & Das, Gouranga G., 2021. "The new Ricardian specific factor model," Journal of Asian Economics, Elsevier, vol. 76(C).
    37. Bearzotti, Enia & Polanec, Sašo & Bartolj, Tjaša, 2023. "The Effects of Subsidies on Firm Size and Productivity," MPRA Paper 118490, University Library of Munich, Germany.
    38. Mao, Yifei, 2021. "Managing innovation: The role of collateral," Journal of Accounting and Economics, Elsevier, vol. 72(1).
    39. Seitz, Michael & Watzinger, Martin, 2017. "Contract enforcement and R&D investment," Research Policy, Elsevier, vol. 46(1), pages 182-195.
    40. Giebel, Marek & Kraft, Kornelius, 2020. "Bank credit supply and firm innovation behavior in the financial crisis," Journal of Banking & Finance, Elsevier, vol. 121(C).
    41. David Kohn & Fernando Leibovici & Michal Szkup, 2022. "Financial Frictions and International Trade: A Review," Working Papers 113, Red Nacional de Investigadores en Economía (RedNIE).
    42. Shu, Tao & Tian, Xuan & Zhan, Xintong, 2022. "Patent quality, firm value, and investor underreaction: Evidence from patent examiner busyness," Journal of Financial Economics, Elsevier, vol. 143(3), pages 1043-1069.
    43. Ross Brown & José M. Liñares-Zegarra & John O.S. Wilson, 2022. "Innovation and borrower discouragement in SMEs," Small Business Economics, Springer, vol. 59(4), pages 1489-1517, December.
    44. Kim, Dong-Hyeon & Wu, Yi-Chen & Lin, Shu-Chin, 2020. "Carbon dioxide emissions and the finance curse," Energy Economics, Elsevier, vol. 88(C).
    45. Luo, Yue & Chen, Yangyang & Lin, Ji-Chai, 2022. "Does air quality affect inventor productivity? Evidence from the NOx budget program," Journal of Corporate Finance, Elsevier, vol. 73(C).
    46. Tore Frimanslund, 2022. "Financial Entrepreneurial Ecosystems: An Analysis of Urban and Rural Regions of Norway," International Journal of Global Business and Competitiveness, Springer, vol. 17(1), pages 24-39, June.
    47. José Manuel Santos‐Jaén & Antonia Madrid‐Guijarro & Domingo García‐Pérez‐de‐Lema, 2021. "The impact of corporate social responsibility on innovation in small and medium‐sized enterprises: The mediating role of debt terms and human capital," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1200-1215, July.
    48. Bakhtiari, Sasan, 2021. "Government financial assistance as catalyst for private financing," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 59-78.
    49. William, Mbanyele & Fengrong, Wang, 2022. "Economic policy uncertainty and industry innovation: Cross country evidence," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 208-228.
    50. Peter Egger & Sebastian Kunert & Tobias Seidel, 2018. "The Competitive Effects of Credit Constraints in the Global Economy," Economica, London School of Economics and Political Science, vol. 85(340), pages 771-792, October.
    51. Dai, Xiaoyong & Sun, Zao, 2021. "Does firm innovation improve aggregate industry productivity? Evidence from Chinese manufacturing firms," Structural Change and Economic Dynamics, Elsevier, vol. 56(C), pages 1-9.
    52. Leila Agha & Soomi Kim & Danielle Li, 2020. "Insurance Design and Pharmaceutical Innovation," NBER Working Papers 27563, National Bureau of Economic Research, Inc.
    53. Jeremy Kronick, 2018. "Productivity and the Financial Sector – What’s Missing?," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 508, April.
    54. Yuliyan Mitkov, 2020. "A Theory of Debt Maturity and Innovation," ECONtribute Discussion Papers Series 050, University of Bonn and University of Cologne, Germany.
    55. Shubin Yang & Chris Milner & Sandra Lancheros & Saileshsingh Gunessee, 2020. "Access to Finance, Technology Investments and Exporting Decisions of Indian Services Firms," Open Economies Review, Springer, vol. 31(5), pages 1009-1036, November.
    56. Hoffmann, Arvid O.I. & Kleimeier, Stefanie, 2021. "How do banks finance R&D intensive firms? the role of patents in overcoming information asymmetry✰," Finance Research Letters, Elsevier, vol. 38(C).
    57. Pietro Santoleri & Andrea Mina & Alberto Di Minin & Irene Martelli, 2024. "The Causal Effects of R&D Grants: Evidence from a Regression Discontinuity," The Review of Economics and Statistics, MIT Press, vol. 106(6), pages 1495-1510, November.
    58. Edeh, Jude N. & Acedo, Francisco J., 2021. "External supports, innovation efforts and productivity: Estimation of a CDM model for small firms in developing countries," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    59. Gheorghe Hurduzeu & Radu Lupu & Iulia Lupu & Adrian Cantemir Calin, 2022. "The Nexus Between Research and Development, Protection of Intellectual Property Rights and Financial Development. A European Perspectiv," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(Special16), pages 970-970, November.

  14. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.

    Cited by:

    1. Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
    2. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    3. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.

  15. Keuschnigg, Christian & Ribi, Evelyn, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," CEPR Discussion Papers 7626, C.E.P.R. Discussion Papers.

    Cited by:

    1. Busom, Isabel & Corchuelo, Beatriz & Martinez Ros, Ester, 2012. "Tax incentives or subsidies for R&D?," MERIT Working Papers 2012-056, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    2. Keuschnigg, Christian & Egger, Peter, 2011. "Innovation, Trade, and Finance," CEPR Discussion Papers 8467, C.E.P.R. Discussion Papers.
    3. Christian Keuschnigg, 2010. "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010 2010-03, Department of Economics, University of St. Gallen.
    4. Isabel Busom & Beatriz Corchuelo & Ester Martínez-Ros, 2014. "Tax incentives… or subsidies for business R&D?," Small Business Economics, Springer, vol. 43(3), pages 571-596, October.
    5. Isabel Busom & Beatriz Corchuelo & Ester Martinez Ros, 2012. "Tax incentives and direct support for R&D: What do firms use and why?," Working Papers wpdea1212, Department of Applied Economics at Universitat Autonoma of Barcelona.
    6. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    7. Ioannis Bournakis & Sushanta Mallick & David Kernohan & Dimitris A.Tsouknidis, 2013. "Measuring Firm-Level Productivity Convergence in the UK: The Role of Taxation and R&D Investment," Working Papers 45, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.

  16. Christian Keuschnigg & Thomas Davoine, 2010. "Flexicurity and Job Reallocation," University of St. Gallen Department of Economics working paper series 2010 2010-11, Department of Economics, University of St. Gallen.

    Cited by:

    1. Torben M. Andersen, 2016. "Incentives versus insurance in the design of tax-financed unemployment insurance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 12(2), pages 127-150, June.
    2. Oliver Falck & Siegfried Schönherr, 2016. "An Economic Reform Agenda for Croatia: a comprehensive economic reform package prepared for the Croatian Statehood Foundation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 70, July.
    3. Davoine, Thomas, 2015. "A theoretical rationale for flexicurity policies based on education," Economics Series 311, Institute for Advanced Studies.
    4. Andersen, Torben M, 2010. "Incentive and Insurance Effects of Tax Financed Unemployment Insurance," CEPR Discussion Papers 8025, C.E.P.R. Discussion Papers.
    5. Torben Andersen, 2012. "A Flexicurity Labour Market in the Great Recession: The Case of Denmark," De Economist, Springer, vol. 160(2), pages 117-140, June.
    6. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.

  17. Michael P. Devereux & Christian Keuschnigg, 2009. "The Distorting Arm’s Length Principle," Working Papers 0910, Oxford University Centre for Business Taxation.

    Cited by:

    1. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
    2. Choe, Chongwoo & Matsushima, Noriaki, 2013. "The arm's length principle and tacit collusion," International Journal of Industrial Organization, Elsevier, vol. 31(1), pages 119-130.
    3. Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
    4. Dhammika Dharmapala, 2008. "What problems and opportunities are created by tax havens?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 661-679, winter.
    5. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    6. Søren Bo Nielsen, 2014. "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series 4694, CESifo.

  18. Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.

    Cited by:

    1. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
    2. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    3. Schnitzer, Monika & Peters, Katrin, 2012. "Trade liberalization and credit constraints: Why opening up may fail to promote convergence," CEPR Discussion Papers 8942, C.E.P.R. Discussion Papers.
    4. Jesse Edgerton, 2011. "Investment, accounting, and the salience of the corporate income tax," Finance and Economics Discussion Series 2011-20, Board of Governors of the Federal Reserve System (U.S.).
    5. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
    6. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
    7. Christian Keuschnigg, 2010. "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010 2010-03, Department of Economics, University of St. Gallen.
    8. Manfred Rose & Daniel Zöller, 2012. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 214-238, August.
    9. Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
    10. Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
    11. Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.
    12. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    13. Edgerton, Jesse, 2010. "Investment incentives and corporate tax asymmetries," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 936-952, December.

  19. Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.

    Cited by:

    1. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
    2. Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
    3. Amah, Cletus Okey, 2021. "Taxation and Nigerian Economy: an Empirical Analysis," International Journal of Management Science and Business Administration, Inovatus Services Ltd., vol. 7(4), pages 29-35, March.
    4. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
    5. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    6. Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Discussion Paper 2009-61, Tilburg University, Center for Economic Research.
    7. Christian Keuschnigg & Peter Egger & Hannes Winner, 2010. "A Theory of Taxation and Incorporation," University of St. Gallen Department of Economics working paper series 2010 2010-25, Department of Economics, University of St. Gallen.
    8. Christian Keuschnigg, 2010. "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010 2010-03, Department of Economics, University of St. Gallen.
    9. Michael Funke & Marc Gronwald, 2009. "A Convex Hull Approach to Counterfactual Analysis of Trade Openness and Growth," CESifo Working Paper Series 2692, CESifo.
    10. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
    11. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    12. Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
    13. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
    14. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.

  20. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.

    Cited by:

    1. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.
    2. Martin Fochmann & Florian Sachs & Abdolkarim Sadrieh & Joachim Weimann, 2018. "The two sides of public debt: Intergenerational altruism and burden shifting," PLOS ONE, Public Library of Science, vol. 13(8), pages 1-27, August.
    3. Buchmann, Manuel, 2020. "The Effect of Demographic Change on the Swiss Labor Market: The Role of Participation Rates," Working papers 2020/10, Faculty of Business and Economics - University of Basel.
    4. Volker Grossmann & Holger Strulik, 2019. "Optimal Social Insurance and Health Inequality," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 913-948, November.
    5. Keuschnigg, Christian, 2016. "Aging, Taxes and Pensions in Switzerland," Economics Working Paper Series 1601, University of St. Gallen, School of Economics and Political Science.
    6. Ann Barbara Bauer & Reiner Eichenberger, 2018. "Worsening Workers' Health by Lowering Retirement Age: The Malign Consequences of a Benign Reform," CREMA Working Paper Series 2018-02, Center for Research in Economics, Management and the Arts (CREMA).
    7. Afrika Ndongozi-Nsabimana, 2020. "Tax revenues and social protection financing in African and Latin American countries," Post-Print hal-03098695, HAL.

  21. Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner, 2009. "Corporate Taxation, Debt Financing and Foreign Plant Ownership," University of St. Gallen Department of Economics working paper series 2009 2009-01, Department of Economics, University of St. Gallen.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Devereux, Michael & Keuschnigg, Christian, 2009. "The Distorting Arm's Length Principle," CEPR Discussion Papers 7375, C.E.P.R. Discussion Papers.
    3. Cristian PAUN, 2012. "International Financing Decision: A Managerial Perspective," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(3), pages 411-425, July.
    4. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    5. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    6. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
    7. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    8. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    9. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    10. 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.
    11. Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
    12. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    13. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
    14. Stöckl Matthias & Winner Hannes, 2013. "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 233(2), pages 188-205, April.
    15. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Schindler, Dirk & Schjelderup, Guttorm, 2012. "Debt shifting and ownership structure," European Economic Review, Elsevier, vol. 56(4), pages 635-647.
    17. Mishra, Anil V. & Ratti, Ronald A., 2013. "Home bias and cross border taxation," Journal of International Money and Finance, Elsevier, vol. 32(C), pages 169-193.
    18. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019. "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 26(3), pages 431-465, September.
    19. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    20. Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
    21. Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79749, Verein für Socialpolitik / German Economic Association.
    22. Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    23. Ms. Grace Weishi Gu & Ruud A. de Mooij & Mr. Tigran Poghosyan, 2012. "Taxation and Leverage in International Banking," IMF Working Papers 2012/281, International Monetary Fund.
    24. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
    25. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
    26. Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
    27. Langenmayr, Dominika & Lester, Rebecca, 2016. "Taxation and Corporate Risk-Taking," Research Papers 3470, Stanford University, Graduate School of Business.
    28. Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011. "The Use of Tax Havens in Exemption Regimes," NBER Working Papers 17644, National Bureau of Economic Research, Inc.
    29. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
    30. Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
    31. Paliu – Popa Lucia & Cosneanu Lavinia & Popa Marcel, 2014. "Accounting – Taxation Report In Terms Of Deferred Taxes On Assets Revaluation," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 30-34, December.
    32. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440.
    33. Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
    34. Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
    35. Mishra, Anil V., 2014. "Australia's home bias and cross border taxation," Global Finance Journal, Elsevier, vol. 25(2), pages 108-123.
    36. 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.
    37. Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
    38. 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.
    39. Anne Lauringson, 2011. "Unemployment Benefits In A Period Of Crisis: The Effect On Unemployment Duration," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 82, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    40. Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013. "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, vol. 41(4), pages 1092-1105.
    41. Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
    42. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
    43. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    44. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    45. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    46. Irena Stejskalová & Petra Kozáková & Jana Pevná, 2019. "Tax Deductibility of Interest under the ATAD in Investment Decisions," Central European Business Review, Prague University of Economics and Business, vol. 2019(5), pages 36-53.
    47. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
    48. Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
    49. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, June.
    50. Wataru Johdo, 2013. "Corporate Tax Reductions, Cross-Border Ownership and Welfare," The Japanese Economic Review, Japanese Economic Association, vol. 64(4), pages 484-503, December.
    51. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
    52. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
    53. Peter Birch Sørensen, 2014. "Taxation and the optimal constraint on corporate debt finance," Working Papers 1427, Oxford University Centre for Business Taxation.
    54. Matthias Stöckl & Hannes Winner, 2012. "Körperschaftsbesteuerung und Unternehmensverschuldung. Evidenz aus einem europäischen Firmenpanel," WIFO Working Papers 422, WIFO.
    55. Fuest, Clemens & Hebous, Shafik & Riedel, Nadine, 2011. "International debt shifting and multinational firms in developing economies," Economics Letters, Elsevier, vol. 113(2), pages 135-138.
    56. Peter Birch Sørensen, 2017. "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 731-753, September.

  22. Peter Egger & Christian Keuschnigg, 2009. "Corporate Finance and Comparative Advantage," University of St. Gallen Department of Economics working paper series 2009 2009-04, Department of Economics, University of St. Gallen.

    Cited by:

    1. Spiros Bougheas & Rod Falvey, 2011. "The Impact of Financial Market Frictions on Trade Flows, Capital Flows and Economic Development," CESifo Working Paper Series 3321, CESifo.
    2. Keuschnigg, Christian & Egger, Peter, 2011. "Innovation, Trade, and Finance," CEPR Discussion Papers 8467, C.E.P.R. Discussion Papers.
    3. Fauceglia, Dario, 2015. "Credit constraints, firm exports and financial development: Evidence from developing countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 55(C), pages 53-66.
    4. Spiros Bougheas & Rod Falvey, 2009. "The impact of financial market imperfections on trade and capital flows," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 6(1), pages 91-110, Julio - D.
    5. Peter H. Egger & Michaela Kesina, 2014. "Financial Constraints and the Extensive and Intensive Margin of Firm Exports: Panel Data Evidence from China," Review of Development Economics, Wiley Blackwell, vol. 18(4), pages 625-639, November.

  23. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," University of St. Gallen Department of Economics working paper series 2009 2009-23, Department of Economics, University of St. Gallen.

    Cited by:

    1. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    2. Igor Kotlán & Zuzana Machová, 2012. "Vliv zdanění korporací na ekonomický růst: selhání daňové kvóty? [The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(6), pages 743-763.
    3. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
    4. Horst Feldmann, 2011. "The Unemployment Puzzle of Corporate Taxation," Public Finance Review, , vol. 39(6), pages 743-769, November.
    5. Zuzana Machová & Igor Kotlán, 2013. "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(5), pages 623-638.
    6. Igor Kotlán & Zuzana Machová, 2014. "Horizont daňové politiky v zemích OECD [Tax Policy Horizon in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2014(2), pages 161-173.
    7. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 443-452, December.

  24. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," Working Papers 0813, Oxford University Centre for Business Taxation.

    Cited by:

    1. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    2. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    3. Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Discussion Paper 2009-61, Tilburg University, Center for Economic Research.
    4. Igor Kotlán & Zuzana Machová, 2012. "Vliv zdanění korporací na ekonomický růst: selhání daňové kvóty? [The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(6), pages 743-763.
    5. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
    6. Horst Feldmann, 2011. "The Unemployment Puzzle of Corporate Taxation," Public Finance Review, , vol. 39(6), pages 743-769, November.
    7. Zuzana Machová & Igor Kotlán, 2013. "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(5), pages 623-638.
    8. Igor Kotlán & Zuzana Machová, 2014. "Horizont daňové politiky v zemích OECD [Tax Policy Horizon in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2014(2), pages 161-173.
    9. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 443-452, December.

  25. Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," Working Papers 0708, Oxford University Centre for Business Taxation.

    Cited by:

    1. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
    2. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
    3. Zhang, Fang & Yang, Lianxing, 2020. "Financing constraints and ODI margins: Evidence from China," Economic Systems, Elsevier, vol. 44(1).
    4. Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
    5. Christian Keuschnigg & Evelyn Ribi, 2007. "Outsourcing, Unemployment and Welfare Policy," Working Papers 0720, Oxford University Centre for Business Taxation.
    6. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 443-452, December.
    7. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    8. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.

  26. Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Pension Reform, Retirement and Life-Cycle Unemployment," CESifo Working Paper Series 2163, CESifo.

    Cited by:

    1. Adema, Y. & Bonenkamp, J. & Meijdam, Lex, 2016. "Flexible pension take-up in social security," Other publications TiSEM 8e9de9ae-c1e4-41e2-8893-7, Tilburg University, School of Economics and Management.
    2. Narazani, Edlira & Shima, Isilda, 2009. "Labour incentive reforms in pre-retirement age in Austria," EUROMOD Working Papers EM1/09, EUROMOD at the Institute for Social and Economic Research.
    3. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.
    4. Zou Tieding & Ye Hang, 2016. "Retirement delay unified or differentiated—based on the interaction between pension deficit and labor market," China Finance and Economic Review, Springer, vol. 4(1), pages 1-15, December.
    5. Kallweit, Manuel & Fehr, Hans & Kindermann, Fabian, 2011. "Should pensions be progressive? Yes, at least in Germany!," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48708, Verein für Socialpolitik / German Economic Association.
    6. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    7. Berger, Johannes & Strohner, Ludwig, 2022. "Can labour mobility reduce imbalances in the euro area?," Research Papers 20, EcoAustria – Institute for Economic Research.
    8. Fehr, Hans & Jokisch, Sabine & Kallweit, Manuel & Kindermann, Fabian & Kotlikoff, Laurence J., 2013. "Generational Policy and Aging in Closed and Open Dynamic General Equilibrium Models," Handbook of Computable General Equilibrium Modeling, in: Peter B. Dixon & Dale Jorgenson (ed.), Handbook of Computable General Equilibrium Modeling, edition 1, volume 1, chapter 0, pages 1719-1800, Elsevier.
    9. Volker Grossmann & Holger Strulik, 2019. "Optimal Social Insurance and Health Inequality," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 913-948, November.
    10. Renaat Van de Kerckhove & Freddy Heylen & Tim Buyse, 2011. "Pension reform, employment by age, and long-run growth in OECD countries," 2011 Meeting Papers 736, Society for Economic Dynamics.
    11. Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021. "Consolidating the Covid Debt," CEPR Discussion Papers 16846, C.E.P.R. Discussion Papers.
    12. Davoine, Thomas, 2018. "Population aging and cross-country redistribution in integrated capital markets," Economics Series 337, Institute for Advanced Studies.
    13. Johannes Berger & Thomas Davoine & Philip Schuster & Ludwig Strohner, 2016. "Cross-country differences in the contribution of future migration to old-age financing," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 1160-1184, December.
    14. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Economic Aging and Demographic Change," University of St. Gallen Department of Economics working paper series 2007 2007-35, Department of Economics, University of St. Gallen.
    15. Keuschnigg, Christian, 2016. "Aging, Taxes and Pensions in Switzerland," Economics Working Paper Series 1601, University of St. Gallen, School of Economics and Political Science.
    16. Zou, Tieding & Ye, Hang, 2013. "养老金亏空与劳动力市场的联动效应——普遍延迟退休，还是分类延迟退休？ [The Interaction between Pension Deficit and Labor Market——Unified Delay Or Differentiated Delay ?]," MPRA Paper 58232, University Library of Munich, Germany, revised 03 Jan 2014.
    17. Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Pension Reform, Retirement and Life-Cycle Unemployment," University of St. Gallen Department of Economics working paper series 2007 2007-43, Department of Economics, University of St. Gallen.
    18. Minoru Watanabe & Masaya Yasuoka, 2021. "Elderly Labour and Unemployment," Journal of Interdisciplinary Economics, , vol. 33(2), pages 200-214, July.
    19. Davoine, Thomas, 2022. "Cross-country differences in the long-run economic impacts of increased fertility," IHS Working Paper Series 38, Institute for Advanced Studies.
    20. Kerndler, Martin, 2016. "Contracting frictions and inefficient layoffs of older workers," VfS Annual Conference 2016 (Augsburg): Demographic Change 145711, Verein für Socialpolitik / German Economic Association.
    21. Ann Barbara Bauer & Reiner Eichenberger, 2018. "Worsening Workers' Health by Lowering Retirement Age: The Malign Consequences of a Benign Reform," CREMA Working Paper Series 2018-02, Center for Research in Economics, Management and the Arts (CREMA).
    22. Willem Devriendt & Freddy Heylen, 2018. "Coping With Demographic Change: Macroeconomic Performance And Welfare Inequality Effects Of Public Pension Reform," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 18/948, Ghent University, Faculty of Economics and Business Administration.
    23. Daniel Baksa & Zsuzsa Munkacsi, 2016. "Aging, (Pension) Reforms and the Shadow Economy in Southern Europe," Bank of Lithuania Working Paper Series 32, Bank of Lithuania.
    24. Ann Barbara Bauer & Reiner Eichenberger, 2017. "Endogenous aging: How statutory retirement age drives human and social capital," CREMA Working Paper Series 2017-02, Center for Research in Economics, Management and the Arts (CREMA).
    25. Börsch-Supan Axel & Ludwig Alexander, 2009. "Living Standards in an Aging Germany: The Benefits of Reforms and the Costs of Resistance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(2-3), pages 163-179, April.
    26. Davoine, Thomas & Molnar, Matthias, 2017. "Cross-country fiscal policy spillovers and capital-skill complementarity in currency unions," Economics Series 329, Institute for Advanced Studies.
    27. Daniel Baksa & Mihnea Constantinescu & Zsuzsa Munkacsi, 2016. "Aging, Informality and Public Policies in a Small Open Economy," Bank of Lithuania Discussion Paper Series 2, Bank of Lithuania.
    28. Hans Fehr, 2009. "Computable Stochastic Equilibrium Models and Their Use in Pension- and Ageing Research," De Economist, Springer, vol. 157(4), pages 359-416, December.
    29. Miyake, Yusuke & Yasuoka, Masaya, 2016. "Subsidy Policy and Elderly Labor," MPRA Paper 75704, University Library of Munich, Germany.
    30. Matthias Molnar & Thomas Davoine, 2017. "Cross-country fiscal policy spillovers and capital-skill complementarity in currency unions," EcoMod2017 10275, EcoMod.
    31. Davoine, Thomas & Molnar, Matthias, 2020. "Cross-country fiscal policy spillovers and capital-skill complementarity in integrated capital markets," Economic Modelling, Elsevier, vol. 88(C), pages 132-150.
    32. Tim Buyse & Freddy Heylen & Renaat Van de Kerckhove, 2013. "Pension reform, employment by age, and long-run growth," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(2), pages 769-809, April.
    33. Sánchez-Romero, Miguel & Sambt, Jože & Prskawetz, Alexia, 2012. "Quantifying the role of alternative pension reforms on the Austrian economy," ECON WPS - Working Papers in Economic Theory and Policy 04/2012, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
    34. Buyse, Tim & Heylen, Freddy & Van De Kerckhove, Renaat, 2017. "Pension reform in an OLG model with heterogeneous abilities," Journal of Pension Economics and Finance, Cambridge University Press, vol. 16(2), pages 144-172, April.
    35. Daniel Baksa & Zsuzsa Munkacsi, 2016. "A Detailed Description of OGRE, the OLG Model," Bank of Lithuania Working Paper Series 31, Bank of Lithuania.
    36. Pim B. Kastelein & Ward E. Romp, 2018. "Pension Fund Restoration Policy In General Equilibrium," Tinbergen Institute Discussion Papers 18-053/VI, Tinbergen Institute, revised 06 Jul 2018.
    37. Kallweit Manuel, 2009. "Rentenreform und Rentenzugangsentscheidung – Eine numerische Gleichgewichtsanalyse / Pension Reform and Endogenous Retirement – a Computable General Equilibrium Analysis," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(4), pages 426-449, August.
    38. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.

  27. Walter H. Fisher & Christian Keuschnigg, 2007. "Pension Reform and Labor Market Incentives," CESifo Working Paper Series 2057, CESifo.

    Cited by:

    1. Adema, Y. & Bonenkamp, J. & Meijdam, Lex, 2016. "Flexible pension take-up in social security," Other publications TiSEM 8e9de9ae-c1e4-41e2-8893-7, Tilburg University, School of Economics and Management.
    2. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.
    3. Iñigo Iturbe-Ormaetxe & Guadalupe Valera, 2012. "Social security reform and the support for public education," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 609-634, January.
    4. Gustafsson, Johan, 2023. "Public pension reform with ill-informed individuals," Economic Modelling, Elsevier, vol. 121(C).
    5. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    6. Fisher, Walter H. & Keuschnigg, Christian, 2011. "Life-Cycle Unemployment, Retirement, and Parametric Pension Reform," Economics Series 267, Institute for Advanced Studies.
    7. Marczok, Yvonne Maria & Amann, Erwin, 2013. "Labor demand for senior employees in the context of early retirement," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79781, Verein für Socialpolitik / German Economic Association.
    8. Renaat Van de Kerckhove & Freddy Heylen & Tim Buyse, 2011. "Pension reform, employment by age, and long-run growth in OECD countries," 2011 Meeting Papers 736, Society for Economic Dynamics.
    9. Börsch-Supan, Axel & Härtl, Klaus & Leite, Duarte Nuno & Ludwig, Alexander, 2018. "Endogenous Retirement Behavior of Heterogeneous Households Under Pension Reforms," MEA discussion paper series 201804, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    10. Tim Buyse, 2014. "Pensions and fertility: a simple proposal for reform," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 14/888, Ghent University, Faculty of Economics and Business Administration.
    11. Keuschnigg, Christian, 2016. "Aging, Taxes and Pensions in Switzerland," Economics Working Paper Series 1601, University of St. Gallen, School of Economics and Political Science.
    12. Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Pension Reform, Retirement and Life-Cycle Unemployment," University of St. Gallen Department of Economics working paper series 2007 2007-43, Department of Economics, University of St. Gallen.
    13. Potrafke, Niklas, 2012. "Unemployment, human capital depreciation and pension benefits: an empirical evaluation of German data," Journal of Pension Economics and Finance, Cambridge University Press, vol. 11(2), pages 223-241, April.
    14. Pedro Portugal & Pedro S. Raposo, 2015. "Seriously Strengthening the Tax-Benefit Link," Working Papers w201505, Banco de Portugal, Economics and Research Department.
    15. Willem Devriendt & Freddy Heylen, 2018. "Coping With Demographic Change: Macroeconomic Performance And Welfare Inequality Effects Of Public Pension Reform," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 18/948, Ghent University, Faculty of Economics and Business Administration.
    16. Devriendt, Willem & Heylen, Freddy, 2020. "Macroeconomic and distributional effects of demographic change in an open economy—the case of Belgium," Journal of Demographic Economics, Cambridge University Press, vol. 86(1), pages 87-124, March.
    17. Tim Buyse & Freddy Heylen & Renaat Van de Kerckhove, 2013. "Pension reform, employment by age, and long-run growth," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(2), pages 769-809, April.
    18. Sánchez-Romero, Miguel & Sambt, Jože & Prskawetz, Alexia, 2012. "Quantifying the role of alternative pension reforms on the Austrian economy," ECON WPS - Working Papers in Economic Theory and Policy 04/2012, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
    19. Buyse, Tim & Heylen, Freddy & Van De Kerckhove, Renaat, 2017. "Pension reform in an OLG model with heterogeneous abilities," Journal of Pension Economics and Finance, Cambridge University Press, vol. 16(2), pages 144-172, April.
    20. Zou, Tieding, 2017. "延迟退休的制约因素、政策效果与动态研究方法评价 [Restriction, Policy Effect and Dynamic Research Method to Delay Retirement]," MPRA Paper 85556, University Library of Munich, Germany, revised 30 Jan 2018.
    21. Gustafsson, Johan, 2021. "Implications of Pension Illiteracy for Labor Supply and Redistribution," Umeå Economic Studies 993, Umeå University, Department of Economics.
    22. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.

  28. Christian Keuschnigg & Evelyn Ribi, 2007. "Outsourcing, Unemployment and Welfare Policy," Working Papers 0720, Oxford University Centre for Business Taxation.

    Cited by:

    1. Devereux, Michael & Keuschnigg, Christian, 2009. "The Distorting Arm's Length Principle," CEPR Discussion Papers 7375, C.E.P.R. Discussion Papers.
    2. Felbermayr, Gabriel & Larch, Mario & Lechthaler, Wolfgang, 2009. "Unemployment in an interdependent world," Kiel Working Papers 1540, Kiel Institute for the World Economy (IfW Kiel).
    3. Richard A. Brecher & Zhiqi Chen, 2014. "Unemployment and welfare consequences of international outsourcing under monopolistic competition," Canadian Journal of Economics, Canadian Economics Association, vol. 47(2), pages 540-554, May.
    4. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
    5. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    6. Andini, Corrado, 2023. "Exchange-rate policy, institutions and wages: A macroeconomic quasi-experiment from Italy, 1997–2000," International Economics, Elsevier, vol. 175(C), pages 158-170.
    7. Thomas Aronsson & Erkki Koskela, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," CESifo Working Paper Series 2481, CESifo.
    8. Susanna Thede, 2012. "What Can We Learn From Trade-Theoretic Research on Offshoring and Social Insurance?," Economic Papers, The Economic Society of Australia, vol. 31(4), pages 523-524, December.
    9. Wilhelm Kohler & Jens Wrona, 2010. "Offshoring Tasks, yet Creating Jobs?," CESifo Working Paper Series 3019, CESifo.
    10. Gloria ESTAPE-DUBREUIL & Consol TORREGUITART-MIRADA, 2015. "Governance Mechanisms, Social Performance Disclosure and Performance in Microfinance: Does Legal Status Matter?," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(1), pages 137-155, March.
    11. Silvia Rocha-Akis & Ronnie Schöb, 2010. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," CESifo Working Paper Series 3032, CESifo.
    12. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    13. Zierahn, Ulrich Theodor & Arntz, Melanie & Hogrefe, Jan, 2015. "Heterogeneous Labor Market Adjustments to Offshoring in European Regions," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112976, Verein für Socialpolitik / German Economic Association.
    14. Benedikt Heid & Mario Larch & Alejandro Riaño, 2011. "Maquiladoras and Informality: A Mixed Blessing," CESifo Working Paper Series 3689, CESifo.
    15. Aronsson, Thomas & Koskela, Erkki, 2008. "Outsourcing and Optimal Nonlinear Taxation: A Note," Umeå Economic Studies 737, Umeå University, Department of Economics.
    16. Diane Aubert & Mireille Chiroleu-Assouline, 2017. "Environmental Tax Reform and Income Distribution with Imperfect Heterogeneous Labour Markets," CESifo Working Paper Series 6498, CESifo.
    17. Thede, Susanna, 2012. "A Simple Model of Trade, Job Task Offshoring and Social Insurance," Working Papers 2012:16, Lund University, Department of Economics.
    18. Luis Carvalho & Aurora A.C. Teixeira, 2011. "Where are the poor in International Economics?," FEP Working Papers 425, Universidade do Porto, Faculdade de Economia do Porto.
    19. Ciocodeică David-Florin & Berbece Ștefan-Alexandru & Pestrea Constantin-Daniel, 2024. "The Impact of Artificial Intelligence on the Labor Market in Romania," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 198-208.
    20. Schuster, Philip, 2012. "Employment Protection, Labor Market Turnover, and the Effects of Globalization," Economics Series 288, Institute for Advanced Studies.
    21. Ho, Wai-Ming, 2021. "International outsourcing, exchange rates, and monetary policy☆," Journal of International Money and Finance, Elsevier, vol. 118(C).
    22. Priya Ranjan, 2014. "Globalization, Jobs, and Welfare: The Roles of Social Protection and Redistribution," Working Papers 141507, University of California-Irvine, Department of Economics.
    23. Victor-Adrian Troacă,Victor Troacă, 2012. "Outsourcing – Is It A Solution For The State?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 187-189, March.
    24. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 443-452, December.
    25. Torben M. Andersen & Allan Sørensen, 2010. "Globalization, tax distortions and public sector retrenchment," Economics Working Papers 2010-09, Department of Economics and Business Economics, Aarhus University.
    26. Ranjan, Priya, 2016. "Globalization and risk averse workers: The roles of labor market and trade policies," Journal of International Economics, Elsevier, vol. 103(C), pages 64-79.
    27. Heid, Benedikt & Larch, Mario, 2016. "Gravity with unemployment," Journal of International Economics, Elsevier, vol. 101(C), pages 70-85.
    28. Julio Cesar Acosta Prado & Reynaldo Hernández Reyes, 2012. "Externalización de procesos de negocio en tecnologías de la información y la gestión estratégica del conocimiento. Una revisión de la literatura," Dimensión Empresarial, Universidad Autónoma del Caribe, December.
    29. Susanna Thede, 2018. "A model of trade, task offshoring and social insurance," International Economics and Economic Policy, Springer, vol. 15(4), pages 787-802, October.
    30. Evelyn Ribi, 2009. "Optimal Size and Intensity of Job Search Assistance Programs," University of St. Gallen Department of Economics working paper series 2009 2009-19, Department of Economics, University of St. Gallen.
    31. Wilhelm Kohler & Jens Wrona, 2021. "Trade in tasks: Revisiting the wage and employment effects of offshoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 648-676, May.
    32. Alexandre SIMONS, 2014. "Delocation, home wages and welfare," LIDAM Discussion Papers IRES 2014007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    33. Aurora A. C. Teixeira & Luís Carvalho, 2014. "Where Are the Poor in Mainstream International Economics?," Poverty & Public Policy, John Wiley & Sons, vol. 6(3), pages 215-238, September.
    34. Ratna Juwita & Nurlina Tarmizi & Didik Susetyo & Bambang Bemby Soebyakto, 2017. "The Effects Of Income, Gender, Age, Education, Working Period, Insurance, Training, And Worker Status On Outsourced And Workers Performance In South Sumatera In Manufacturing Companies," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(2), pages 38-48.
    35. Heid, Benedikt, 2014. "Preferential Trade Agreements, Unemployment, and the Informal Sector," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100376, Verein für Socialpolitik / German Economic Association.

  29. Christian Keuschnigg & Søren Bo Nielsen, 2007. "Self-Selection and Advice in Venture Capital Finance," CESifo Working Paper Series 1909, CESifo.

    Cited by:

    1. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    2. Simona Fabrizi & Steffen Lippert & Pehr-Johan Norbäck & Lars Persson, 2013. "Venture Capitalists and the Patenting of Innovations," Journal of Industrial Economics, Wiley Blackwell, vol. 61(3), pages 623-659, September.
    3. Tuomas Takalo & Otto Toivanen, 2012. "Entrepreneurship, Financiership, and Selection," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 601-628, June.
    4. Cumming, Douglas & Dai, Na, 2011. "Fund size, limited attention and valuation of venture capital backed firms," Journal of Empirical Finance, Elsevier, vol. 18(1), pages 2-15, January.
    5. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.

  30. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Economic Aging and Demographic Change," University of St. Gallen Department of Economics working paper series 2007 2007-35, Department of Economics, University of St. Gallen.

    Cited by:

    1. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.
    2. Hansen, Jörgen & Lkhagvasuren, Damba, 2015. "New Evidence on Mobility and Wages of the Young and the Old," IZA Discussion Papers 9258, Institute of Labor Economics (IZA).
    3. Helmut Hofer & Michael Landesmann & Isilda Mara & Philip Schuster & Gerlinde Titelbach & Hermine Vidovic, 2013. "Auswirkungen der Arbeitsmarktöffnung am 1. Jänner 2014 auf den Wirtschafts- und Arbeitsstandort Österreich," wiiw Research Reports in German language 2013-10, The Vienna Institute for International Economic Studies, wiiw.
    4. Susanne. Forstner & Thomas Davoine, 2019. "Makroökonomische Auswirkungen von Reformoptionen für eine Senkung der Körperschaftsbesteuerung," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 192, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    5. Heinrich Hock & David N. Weil, 2012. "The Dynamics of the Age Structure, Dependency, and Consumption," Mathematica Policy Research Reports 6b415b5dd13e4bd889d024550, Mathematica Policy Research.
    6. Ann Barbara Bauer & Reiner Eichenberger, 2018. "Worsening Workers' Health by Lowering Retirement Age: The Malign Consequences of a Benign Reform," CREMA Working Paper Series 2018-02, Center for Research in Economics, Management and the Arts (CREMA).

  31. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2006. "Probabilistic Aging," CESifo Working Paper Series 1680, CESifo.

    Cited by:

    1. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    2. Strohner Ludwig & Berger Johannes & Thomas Tobias, 2018. "Sekt oder Selters? – Ökonomische Folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(4), pages 313-330, December.
    3. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
    4. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Economic Aging and Demographic Change," University of St. Gallen Department of Economics working paper series 2007 2007-35, Department of Economics, University of St. Gallen.
    5. Kristina Karagyozova-Markova, 2016. "Evaluating the effects of population ageing on long-term growth and pension system sustainability in Bulgaria through an overlapping generations model," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 59-78.
    6. Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Pension Reform, Retirement and Life-Cycle Unemployment," University of St. Gallen Department of Economics working paper series 2007 2007-43, Department of Economics, University of St. Gallen.
    7. Heinrich Hock & David N. Weil, 2012. "The Dynamics of the Age Structure, Dependency, and Consumption," Mathematica Policy Research Reports 6b415b5dd13e4bd889d024550, Mathematica Policy Research.
    8. Daniel Baksa & Zsuzsa Munkacsi, 2016. "Aging, (Pension) Reforms and the Shadow Economy in Southern Europe," Bank of Lithuania Working Paper Series 32, Bank of Lithuania.
    9. Daniel Baksa & Mihnea Constantinescu & Zsuzsa Munkacsi, 2016. "Aging, Informality and Public Policies in a Small Open Economy," Bank of Lithuania Discussion Paper Series 2, Bank of Lithuania.
    10. Daniel Baksa & Zsuzsa Munkacsi, 2016. "A Detailed Description of OGRE, the OLG Model," Bank of Lithuania Working Paper Series 31, Bank of Lithuania.
    11. Pim B. Kastelein & Ward E. Romp, 2018. "Pension Fund Restoration Policy In General Equilibrium," Tinbergen Institute Discussion Papers 18-053/VI, Tinbergen Institute, revised 06 Jul 2018.
    12. Christian Jaag, 2005. "The Role of Endogenous Skill Choice in an Aging Economy," Public Economics 0505005, University Library of Munich, Germany.

  32. Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.

    Cited by:

    1. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    2. Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
    3. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    4. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    5. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
    6. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Ushakov Denis & Natalia Bandurina & Sergey Shkodinsky, 2017. "Country s Welfare as an Efficiency Factor in Fiscal Policy Promoting Economig Growth," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 13(2), pages 121-127.
    8. Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
    9. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
    10. Christian Keuschnigg, 2006. "Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-16, Department of Economics, University of St. Gallen.
    11. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    12. John W. Diamond & George R. Zodrow, 2007. "Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0715, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2017. "No Business Taxation Without Model Representation: Adding Corporate Income and Cash Flow Taxes to GIMF," IMF Working Papers 2017/259, International Monetary Fund.
    14. 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.
    15. Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
    16. Gerhard Wagenhals, 2011. "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 3-13.
    17. Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
    18. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    19. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo.
    20. Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
    21. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
    22. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    23. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    24. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    25. Márcio Telles Portal & Luís Laureano, 2015. "Rebound Effect of Allowance for Corporate Equity on Debt Bias," Working Papers Series 2 15-06, ISCTE-IUL, Business Research Unit (BRU-IUL).
    26. Doina Radulescu & Michael Stimmelmayr, 2006. "ACE Vs. CBIT: Which Is Better for Investment and Welfare?," EcoMod2006 272100072, EcoMod.
    27. Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
    28. 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.
    29. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    30. Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
    31. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
    32. Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
    33. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    34. Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.
    35. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    36. Radulescu, Doina & Stimmelmayr, Michael, 2010. "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
    37. Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.
    38. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, June.
    39. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    40. Portal, Márcio Telles & Laureano, Luis, 2017. "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, vol. 42(C), pages 480-495.
    41. Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013. "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 57-87, September.

  33. Christian Keuschnigg & Mirela Keuschnigg, 2004. "Aging, Labor Markets and Pension Reform in Austria," University of St. Gallen Department of Economics working paper series 2004 2004-03, Department of Economics, University of St. Gallen.

    Cited by:

    1. Kilponen, Juha & Kinnunen, Helvi & Ripatti, Antti, 2006. "Population ageing in a small open economy: some policy experiments with a tractable general equilibrium model," Bank of Finland Research Discussion Papers 28/2006, Bank of Finland.
    2. Muhammad Rahman, 2008. "Demographic Uncertainty and Welfare in a Life-Cycle Model Under Alternative Public Pension Systems," CAEPR Working Papers 2008-024, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    3. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2006. "Probabilistic Aging," CESifo Working Paper Series 1680, CESifo.
    4. Anne-Célia Disdier & Keith Head, 2008. "The puzzling persistence of the distance effect on bilateral trade," Post-Print hal-01172854, HAL.
    5. Narazani, Edlira & Shima, Isilda, 2009. "Labour incentive reforms in pre-retirement age in Austria," EUROMOD Working Papers EM1/09, EUROMOD at the Institute for Social and Economic Research.
    6. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2009. "Aging and the Financing of Social Security in Switzerland," University of St. Gallen Department of Economics working paper series 2009 2009-26, Department of Economics, University of St. Gallen.
    7. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    8. Geoffrey Hewings & Seryoung Park, 2007. "Aging and the Regional Economy: Simulation Results from the Chicago CGE Model," EcoMod2007 23900037, EcoMod.
    9. Juha Kilponen & Helvi Kinnunen & Antti Ripatti, 2006. "Demographic Uncertainty and Labour Market Imperfections in Small Open Economy," Computing in Economics and Finance 2006 227, Society for Computational Economics.
    10. Katerina Koka & Stephen Kosempel, 2013. "A life-cycle analysis of ending mandatory retirement," Working Papers 1312, University of Guelph, Department of Economics and Finance.
    11. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Economic Aging and Demographic Change," University of St. Gallen Department of Economics working paper series 2007 2007-35, Department of Economics, University of St. Gallen.
    12. Friese, Max, 2015. "The labor market effect of demographic change: Alleviation for financing social security," Thuenen-Series of Applied Economic Theory 138, University of Rostock, Institute of Economics.
    13. Pedro Portugal & Pedro S. Raposo, 2015. "Seriously Strengthening the Tax-Benefit Link," Working Papers w201505, Banco de Portugal, Economics and Research Department.
    14. Friese, Max, 2017. "The interplay between trade unions and the social security system in an aging economy," Thuenen-Series of Applied Economic Theory 148, University of Rostock, Institute of Economics.
    15. Dochka Velkova, 2008. "Changes in the Public Pension System and Their Impact on the Labor Market," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 22-59.
    16. Casamatta, Georges & De Paoli, Caroline, 2007. "Choosing the Legal Retirement Age in Presence of Unemployment," CEPR Discussion Papers 6263, C.E.P.R. Discussion Papers.
    17. Sánchez-Romero, Miguel & Sambt, Jože & Prskawetz, Alexia, 2012. "Quantifying the role of alternative pension reforms on the Austrian economy," ECON WPS - Working Papers in Economic Theory and Policy 04/2012, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
    18. Zou, Tieding, 2017. "延迟退休的制约因素、政策效果与动态研究方法评价 [Restriction, Policy Effect and Dynamic Research Method to Delay Retirement]," MPRA Paper 85556, University Library of Munich, Germany, revised 30 Jan 2018.
    19. Dai, Tiantian & Fan, Hua & Liu, Xiangbo & Ma, Chao, 2022. "Delayed retirement policy and unemployment rates," Journal of Macroeconomics, Elsevier, vol. 71(C).
    20. Christian Jaag, 2005. "The Role of Endogenous Skill Choice in an Aging Economy," Public Economics 0505005, University Library of Munich, Germany.

  34. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.

    Cited by:

    1. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
    2. Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
    3. Harrison, Richard T. & Bock, Adam J. & Gregson, Geoff, 2020. "Stairway to heaven? rethinking angel investment policy and practice," Journal of Business Venturing Insights, Elsevier, vol. 14(C).
    4. Christian Keuschnigg & Søren Bo Nielsen, 2007. "Self-Selection and Advice in Venture Capital Finance," CESifo Working Paper Series 1909, CESifo.
    5. Dilli, Selin & Elert, Niklas & Herrmann, Andrea M., 2018. "Varieties of Entrepreneurship: Exploring the Institutional Foundations of Different Entrepreneurship Types through ‘Varieties-of-Capitalism’ Arguments," Working Paper Series 1202, Research Institute of Industrial Economics.
    6. Henrekson, Magnus & Stenkula, Mikael, 2009. "Entrepreneurship and Public Policy," Working Paper Series 804, Research Institute of Industrial Economics.
    7. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    8. Rasmus Højbjerg Jacobsen & Søren Bo Nielsen & Anders Sørensen, 2013. "The Fiscal Trilemma in a Danish Perspective," Public Finance Review, , vol. 41(6), pages 791-823, November.
    9. Yuen-Ping Ho & Poh-Kam Wong, 2007. "Financing, Regulatory Costs and Entrepreneurial Propensity," Small Business Economics, Springer, vol. 28(2), pages 187-204, March.
    10. Gordon, Roger H & Sarada,, 2017. "How Should Taxes Be Designed to Encourage Entrepreneurship?," University of California at San Diego, Economics Working Paper Series qt86z3h4n4, Department of Economics, UC San Diego.
    11. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.
    12. Hoch, Felix & Lohwasser, Todor S., 2019. "The influence of institutions on venture capital: How transaction costs, uncertainty, and change affect new ventures," Discussion Papers of the Institute for Organisational Economics 9/2019, University of Münster, Institute for Organisational Economics.

  35. Keuschnigg, Christian, 2003. "Optimal Public Policy for Venture Capital Backed Innovation," CEPR Discussion Papers 3850, C.E.P.R. Discussion Papers.

    Cited by:

    1. Angela Cipollone & Paolo E. Giordani, 2016. "When Entrepreneurs Meet Financiers: Evidence from the Business Angel Market," Working Papers CELEG 1601, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    2. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    3. Angela Cipollone & Paolo Giordani, 2012. "Animal Spirits and Entrepreneurial Innovation: Theory and Evidence," Working Papers CASMEF 1210, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    4. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    5. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    6. Andrea Schertler, 2007. "Knowledge Capital and Venture Capital Investments: New Evidence from European Panel Data," German Economic Review, Verein für Socialpolitik, vol. 8(1), pages 64-88, February.
    7. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    8. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    9. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    10. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    11. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    12. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    13. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    14. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    15. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    16. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    17. Robin Boadway & Oana Secrieru & Marianne Vigneault, 2005. "A Search Model of Venture Capital, Entrepreneurship, and Unemployment," Staff Working Papers 05-24, Bank of Canada.
    18. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    19. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    20. Hirsch, Julia, 2006. "Public policy and venture capital financed innovation: A contract design approach," CFS Working Paper Series 2006/29, Center for Financial Studies (CFS).
    21. Douglas Cumming & Sofia Johan, 2008. "Legality and venture capital fund manager compensation," Venture Capital, Taylor & Francis Journals, vol. 11(1), pages 23-54, June.
    22. Agénor, Pierre-Richard & Canuto, Otaviano, 2017. "Access to finance, product innovation and middle-income traps," Research in Economics, Elsevier, vol. 71(2), pages 337-355.
    23. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    24. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    25. Tykvova, Tereza & Walz, Uwe, 2007. "How important is participation of different venture capitalists in German IPOs?," Global Finance Journal, Elsevier, vol. 17(3), pages 350-378, March.
    26. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    27. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    28. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    29. Angela Cipollone & Paolo E. Giordani, 2015. "Market Frictions in Entrepreneurial Innovation: Theory and Evidence," Working Papers CELEG 1505, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    30. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    31. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    32. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    33. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    34. Murat Yulek & Nurullah Gur, 2017. "Foreign direct investment, smart policies and economic growth," Progress in Development Studies, , vol. 17(3), pages 245-256, July.
    35. Douglas Cumming, 2005. "Review Essay: Global Venture Capital Transactions," Venture Capital, Taylor & Francis Journals, vol. 7(2), pages 185-201, January.
    36. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    37. Douglas Cumming, 2007. "Financing Entrepreneurs Better Canadian Policy for Venture Capital," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 247, April.
    38. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  36. Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.

    Cited by:

    1. Cumming, Douglas J., 2005. "Capital structure in venture finance," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 550-585, June.
    2. Valérie Revest & Alessandro Sapio, 2012. "Financing technology-based small firms in Europe: what do we know?," Post-Print halshs-00606802, HAL.
    3. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    4. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    5. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    6. Christian Keuschnigg & Søren Bo Nielsen, 2007. "Self-Selection and Advice in Venture Capital Finance," CESifo Working Paper Series 1909, CESifo.
    7. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    8. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    9. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    10. Douglas Cumming & Sofia Johan, 2010. "Phasing Out an Inefficient Venture Capital Tax Credit," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 227-252, September.
    11. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    12. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    13. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    14. Robin Boadway & Oana Secrieru & Marianne Vigneault, 2005. "A Search Model of Venture Capital, Entrepreneurship, and Unemployment," Staff Working Papers 05-24, Bank of Canada.
    15. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    16. Amina Hamdouni, 2011. "Impact de la syndication sur la performance des entreprises financées par capital-investissement et sur la richesse des parties prenantes," Post-Print hal-00650456, HAL.
    17. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    18. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    19. 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.
    20. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    21. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    22. Mark J. Garmaise & Gabriel Natividad, 2024. "Fiscal windfalls and entrepreneurship: fostering entry or promoting incumbents?," Small Business Economics, Springer, vol. 62(1), pages 133-158, January.
    23. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    24. Sam B.A. Tende, 2014. "Government Initiatives Toward Entrepreneurship Development In Nigeria," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 109-120.
    25. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    26. Cumming, Douglas & Helge Haß, Lars & Schweizer, Denis, 2013. "Private equity benchmarks and portfolio optimization," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3515-3528.
    27. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    28. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    29. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    30. Douglas Cumming, 2007. "Financing Entrepreneurs Better Canadian Policy for Venture Capital," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 247, April.
    31. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  37. Christian Keuschnigg & Søren Bo Nielsen, 2003. "Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance," CESifo Working Paper Series 850, CESifo.

    Cited by:

    1. Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
    2. Adeline Saillard & Thomas Url, 2011. "Venture capital in bank - and market - based economies," Documents de travail du Centre d'Economie de la Sorbonne 11025, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    3. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    4. Adeline Saillard & Thomas Url, 2011. "Venture capital in bank - and market - based economies," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00593962, HAL.
    5. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    6. Fischer, Justina A.V., 2012. "The choice of domestic policies in a globalized economy: Extended Version," MPRA Paper 37816, University Library of Munich, Germany.
    7. Dietz, Martin D., 2003. "Screening and advising by a venture capitalist with a time constraint," CFS Working Paper Series 2003/48, Center for Financial Studies (CFS).
    8. Fischer, Justina A.V., 2012. "The choice of domestic policies in a globalized economy," MPRA Paper 36990, University Library of Munich, Germany.
    9. Dr. Md. Anowar Hossain & Brazendra Nath Roy & Md. Ali Hasan & Md. Shahadat Hossain, 2024. "Fostering Entrepreneurial Growth: The Impact of Institutional Credits," International Journal of Science and Business, IJSAB International, vol. 32(1), pages 65-73.
    10. Miguel-Ángel Galindo-Martín & María-Soledad Castaño-Martínez & María-Teresa Méndez-Picazo, 2023. "Digitalization, entrepreneurship and competitiveness: an analysis from 19 European countries," Review of Managerial Science, Springer, vol. 17(5), pages 1809-1826, July.

  38. Christian Keuschnigg, 2003. "Public Policy and Venture Capital Backed Innovation," CESifo Working Paper Series 1066, CESifo.

    Cited by:

    1. Angela Cipollone & Paolo E. Giordani, 2016. "When Entrepreneurs Meet Financiers: Evidence from the Business Angel Market," Working Papers CELEG 1601, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    2. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    3. Angela Cipollone & Paolo Giordani, 2012. "Animal Spirits and Entrepreneurial Innovation: Theory and Evidence," Working Papers CASMEF 1210, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    4. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    5. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    6. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    7. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    8. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    9. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    10. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    11. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    12. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    13. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    14. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    15. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    16. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    17. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    18. Hirsch, Julia, 2006. "Public policy and venture capital financed innovation: A contract design approach," CFS Working Paper Series 2006/29, Center for Financial Studies (CFS).
    19. Douglas Cumming & Sofia Johan, 2008. "Legality and venture capital fund manager compensation," Venture Capital, Taylor & Francis Journals, vol. 11(1), pages 23-54, June.
    20. Agénor, Pierre-Richard & Canuto, Otaviano, 2017. "Access to finance, product innovation and middle-income traps," Research in Economics, Elsevier, vol. 71(2), pages 337-355.
    21. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    22. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    23. Tykvova, Tereza & Walz, Uwe, 2007. "How important is participation of different venture capitalists in German IPOs?," Global Finance Journal, Elsevier, vol. 17(3), pages 350-378, March.
    24. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    25. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    26. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    27. Angela Cipollone & Paolo E. Giordani, 2015. "Market Frictions in Entrepreneurial Innovation: Theory and Evidence," Working Papers CELEG 1505, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    28. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    29. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    30. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    31. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    32. Murat Yulek & Nurullah Gur, 2017. "Foreign direct investment, smart policies and economic growth," Progress in Development Studies, , vol. 17(3), pages 245-256, July.
    33. Douglas Cumming, 2005. "Review Essay: Global Venture Capital Transactions," Venture Capital, Taylor & Francis Journals, vol. 7(2), pages 185-201, January.
    34. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    35. Douglas Cumming, 2007. "Financing Entrepreneurs Better Canadian Policy for Venture Capital," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 247, April.
    36. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  39. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.

    Cited by:

    1. Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
    2. Gordon, Roger H & Sarada,, 2017. "How Should Taxes Be Designed to Encourage Entrepreneurship?," University of California at San Diego, Economics Working Paper Series qt86z3h4n4, Department of Economics, UC San Diego.

  40. Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.

    Cited by:

    1. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
    2. Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    4. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors," ifo Working Paper Series 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    5. Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
    6. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    7. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
    8. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    9. Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
    10. Radulescu, Doina & Stimmelmayr, Michael, 2010. "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.

  41. Christian Keuschnigg, 2002. "Venture Capital Backed Growth," CESifo Working Paper Series 664, CESifo.

    Cited by:

    1. Silvia Simon, 2006. "Zukunftsfähige Wirtschaftsentwicklung von Kleinstaaten. Kleinheitsbedingte Optionen und Restriktionen am Beispiel Liechtenstein," Beitraege 37, Liechtenstein-Institut.
    2. Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
    3. Bruno Amable & Jean-Bernard Chatelain & Kirsten Ralf, 2004. ""Deep Pockets": Research and Development Persistence and Economic Growth," Money Macro and Finance (MMF) Research Group Conference 2004 47, Money Macro and Finance Research Group, revised 13 Oct 2004.
    4. Chatelain, Jean-Bernard & Ralf, Kirsten & Amable, Bruno, 2010. "Patents as Collateral," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 34(6), pages 1094-1104.
    5. Zhang, Yeqing & Zhang, Xueyong, 2020. "Patent growth and the long-run performance of VC-backed IPOs," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 33-47.
    6. Armin Schwienbacher, 2008. "Innovation and Venture Capital Exits," Economic Journal, Royal Economic Society, vol. 118(533), pages 1888-1916, November.
    7. Bruno Amable & Jean-Bernard Chatelain & Kirsten Ralf, 2006. ""Deep Pockets'', Collateral Assignments of Patents, and the Growth of Innovations," PSE Working Papers halshs-00112518, HAL.
    8. Krohmer, Philipp & Lauterbach, Rainer & Calanog, Victor, 2009. "The bright and dark side of staging: Investment performance and the varying motivations of private equity firms," Journal of Banking & Finance, Elsevier, vol. 33(9), pages 1597-1609, September.
    9. Takaaki Morimoto, 2018. "Occupational choice and entrepreneurship: effects of R&D subsidies on economic growth," Journal of Economics, Springer, vol. 123(2), pages 161-185, March.
    10. Christiane Clemens, 2008. "Imperfect Competition and Growth with Entrepreneurial Risk," German Economic Review, Verein für Socialpolitik, vol. 9(2), pages 180-206, May.
    11. Joern Block & Philipp Sandner, 2009. "What is the effect of the financial crisis on venture capital financing? Empirical evidence from US Internet start-ups," Venture Capital, Taylor & Francis Journals, vol. 11(4), pages 295-309, June.
    12. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    13. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    14. CREHAN Patrick, 2020. "Reflections on a Revision of the Definition of the EU SME," JRC Research Reports JRC123296, Joint Research Centre.
    15. Christian Keuschnigg & Søren Bo Nielsen, 2003. "Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance," CESifo Working Paper Series 850, CESifo.
    16. Maiti, Moinak, 2022. "Does development in venture capital investments influence green growth?," Technological Forecasting and Social Change, Elsevier, vol. 182(C).
    17. Anjos, Fernando & Drexler, Alejandro, 2015. "Inter-company matching and the supply of informed capital," Journal of Economic Behavior & Organization, Elsevier, vol. 111(C), pages 119-136.
    18. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    19. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    20. Troy D. Smith, 2015. "Private Equity Investment in India: Efficiency vs Expansion," Discussion Papers 15-011, Stanford Institute for Economic Policy Research.
    21. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    22. Rudra P. Pradhan & Mak B. Arvin & Mahendhiran Nair & Sara E. Bennett, 2017. "Venture capital investment, financial development, and economic growth: the case of European single market countries," Venture Capital, Taylor & Francis Journals, vol. 19(4), pages 313-333, October.
    23. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    24. Block, Joern & Sandner, Philipp & De Vries, Geertjan, 2010. "Venture capital and the financial crisis: an empirical study across industries and countries," MPRA Paper 20287, University Library of Munich, Germany.
    25. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    26. Robin Boadway & Oana Secrieru & Marianne Vigneault, 2005. "A Search Model of Venture Capital, Entrepreneurship, and Unemployment," Staff Working Papers 05-24, Bank of Canada.
    27. Kanniainen, Vesa & Keuschnigg, Christian, 2003. "The optimal portfolio of start-up firms in venture capital finance," Journal of Corporate Finance, Elsevier, vol. 9(5), pages 521-534, November.
    28. Cumming, Douglas & Li, Dan, 2013. "Public policy, entrepreneurship, and venture capital in the United States," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 345-367.
    29. Jianjun Xu & Lijie Yu & Rakesh Gupta, 2020. "Evaluating the Performance of the Government Venture Capital Guiding Fund Using the Intuitionistic Fuzzy Analytic Hierarchy Process," Sustainability, MDPI, vol. 12(17), pages 1-24, August.
    30. Poonam Khanna & Lemaro Thompson & Michael Mcdonald, 2015. "Research On Venture Capital Firms’ ‘Investment Behavior A Review’," Working Papers 0197mgt, College of Business, University of Texas at San Antonio.
    31. Block, Joern & Sandner, Philipp, 2009. "What is the Effect of the Current Financial Crisis on Venture Capital Financing? Empirical Evidence from US Internet Start-ups," MPRA Paper 14727, University Library of Munich, Germany.
    32. Meike Siefkes & Anton Lohne Hamer & Gustav Haaland & Øyvind Bjørgum, 2024. "Profit first, environmental impact second? Investigating hybrid institutional logics in venture capital investment approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7922-7941, December.
    33. Schertler, Andrea, 2002. "Path dependencies in venture capital markets," Kiel Working Papers 1120, Kiel Institute for the World Economy (IfW Kiel).
    34. Jürgen Marchart & Thomas Url, 2008. "Hemmnisse für die Finanzierung von Frühphasen- oder Venture-Capital-Fonds in Österreich," WIFO Studies, WIFO, number 32579, January.
    35. Xingyuan Wang, 2022. "Research on the impact mechanism of green finance on the green innovation performance of China's manufacturing industry," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 2678-2703, October.
    36. Popov, Alexander & Roosenboom, Peter, 2013. "Venture capital and new business creation," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4695-4710.
    37. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    38. Zhang, Biao & Zhang, Dongxiang & Wang, Juan & Huang, Xiashuai, 2013. "Does Venture Capital Spur Economic Growth? Evidence from Israel," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 115-128, June.
    39. Anil Arya & Brian Mittendorf & Thomas Pfeiffer, 2021. "Incentive Provision in Light of Expertise and Operational Involvement of Angel Investors," Production and Operations Management, Production and Operations Management Society, vol. 30(9), pages 2890-2909, September.
    40. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    41. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    42. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    43. Rudra P. Pradhan & Rana P. Maradana & Danish B. Zaki & Saurav Dash & Manju Jayakumar & Kunal Gaurav, 2017. "Venture Capital and Innovation: Evidence from European Economic Area Countries," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 14(06), pages 1-30, December.
    44. Pradhan, Rudra P. & Arvin, Mak B. & Nair, Mahendhiran & Bennett, Sara E. & Bahmani, Sahar, 2019. "Short-term and long-term dynamics of venture capital and economic growth in a digital economy: A study of European countries," Technology in Society, Elsevier, vol. 57(C), pages 125-134.
    45. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    46. Obrimah, Oghenovo A., 2016. "How important is innovation for venture capitalists’ (VCs’) market reputation?," The Quarterly Review of Economics and Finance, Elsevier, vol. 61(C), pages 64-76.
    47. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  42. Ben J. Heijdra & Christian Keuschnigg & Wilhelm Kohler & Christian Keuschnigg, 2002. "Eastern Enlargement of the EU: Jobs, Investment and Welfare in Present Member Countries," CESifo Working Paper Series 718, CESifo.

    Cited by:

    1. Doyle, Orla & Fidrmuc, Jan, 2006. "Who favors enlargement?: Determinants of support for EU membership in the candidate countries' referenda," European Journal of Political Economy, Elsevier, vol. 22(2), pages 520-543, June.
    2. Liesbet Okkerse, 2008. "How To Measure Labour Market Effects Of Immigration: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 22(1), pages 1-30, February.
    3. Baas, Timo & Brücker, Herbert, 2012. "The macroeconomic consequences of migration diversion: Evidence for Germany and the UK," Structural Change and Economic Dynamics, Elsevier, vol. 23(2), pages 180-194.
    4. David E. Wildasin, 2005. "Global Competition for Mobile Resources: Implications for Equity, Efficiency, and Political Economy," Working Papers 2005-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    5. Friedrich Schneider & Alexander F. Wagner, 2003. "Tradeable permits - Ten key design issues," Economics working papers 2003-04, Department of Economics, Johannes Kepler University Linz, Austria.
    6. Christian Keuschnigg & Mirela Keuschnigg, 2004. "Aging, Labor Markets, and Pension Reform in Austria," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 359-392, September.
    7. Alexander F. Wagner & Mathias Dufour & Friedrich Schneider, 2003. "Satisfaction not Guaranteed - Institutions and Satisfaction with Democracy in Western Europe," CESifo Working Paper Series 910, CESifo.
    8. Fidrmuc, Jan & Doyle, Orla, 2004. "Who is in Favour of Enlargement? Determinants of Support for EU Membership in the Candidate Countries Referenda," CEPR Discussion Papers 4273, C.E.P.R. Discussion Papers.
    9. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Effects of Trade and Market Integration in a Small Open Economy - A Dynamic CGE Approach," DREAM Working Paper Series 200203, Danish Rational Economic Agents Model, DREAM.
    10. Friedrich Schneider & Kausik Chaudhuri & Sumana Chatterjee, 2003. "The Size and Development of the Indian Shadow Economy and a Comparison with other 18 Asian Countries: An Empirical Investigation," Economics working papers 2003-02, Department of Economics, Johannes Kepler University Linz, Austria.
    11. Alho, Kari E.O. & Kaitila, Ville & Widgrén, Mika, 2005. "Speed of Convergence and Relocation: New EU Member Countries Catching up with the Old," Discussion Papers 963, The Research Institute of the Finnish Economy.
    12. Sophia P. Dimelis, 2004. "Prospects for the Greek Economy in the Post‐enlargement Era," The World Economy, Wiley Blackwell, vol. 27(6), pages 803-827, June.
    13. Torstein Bye & Erling Erling Holmoy, 2010. "Removing Policy-based Comparative Advantage for Energy Intensive Production: Necessary Adjustments of the Real Exchange Rate and Industry Structure," The Energy Journal, International Association for Energy Economics, vol. 0(Number 1), pages 177-198.
    14. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
    15. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    16. Andrea Grabmayer & Andrea Hartmann & Maria Thalhammer, 2009. "Labour Mobility within the EU in the Context of Enlargement and the Functioning of the Transitional Arrangements," WIFO Studies, WIFO, number 35641, January.
    17. Harald Badinger & Fritz Breuss, 2011. "The Quantitative Effects of European Post-war Economic Integration," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume III, chapter 14, Edward Elgar Publishing.
    18. Baas, Timo & Brücker, Herbert, 2008. "Macroeconomic consequences of migration diversion : a CGE simulation for Germany and the UK," IAB-Discussion Paper 200803, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    19. Wolfgang Gerstenberger & Beate Henschel & Herbert Hofmann & Carsten Pohl & Heinz Schmalholz & Carola Boede & Michaela Fuchs & Martin Werding, 2004. "Auswirkungen der EU-Osterweiterung auf Wirtschaft und Arbeitsmarkt in Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 35, November.
    20. Egger, Peter & Larch, Mario, 2011. "An assessment of the Europe agreements' effects on bilateral trade, GDP, and welfare," European Economic Review, Elsevier, vol. 55(2), pages 263-279, February.
    21. Alho, Kari E.O. & Kaitila, Ville & Widgrén, Mika, 2008. "Offshoring, Relocation and the Speed of Convergence in the Enlarged European Union," Discussion Papers 1156, The Research Institute of the Finnish Economy.
    22. Marcel Thum, 2004. "Die EU-Osterweiterung steht vor der Tür," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(01), pages .3-4, February.
    23. Marilena Giannetti, 2005. "Macroeconomic Effects In the Acceding Countries," Working Papers in Public Economics 87, Department of Economics and Law, Sapienza University of Roma.
    24. Grömling, Michael & Römer, Christof, 2004. "Die Wirtschaftsbeziehungen Deutschlands mit Mittel- und Osteuropa," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 31(1), pages 9-14.
    25. Jaime Turrión & Francisco J. Velázquez, 2004. "Consequences of European Union Enlargement for Spain," The World Economy, Wiley Blackwell, vol. 27(6), pages 761-780, June.
    26. Timo Baas & Herbert Br�cker, 2010. "Macroeconomic impact of Eastern enlargement on Germany and UK: evidence from a CGE model," Applied Economics Letters, Taylor & Francis Journals, vol. 17(2), pages 125-128, January.
    27. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).

  43. Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.

    Cited by:

    1. Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
    2. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
    3. Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    4. Keuschnigg, Christian & Ribi, Evelyn, 2009. "Profit Taxation and Finance Constraints," CEPR Discussion Papers 7433, C.E.P.R. Discussion Papers.
    5. Cumming, Douglas J., 2005. "Capital structure in venture finance," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 550-585, June.
    6. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
    7. Hansson, Åsa, 2005. "The Wealth Tax and Entrepreneurial Activity," Working Papers 2005:43, Lund University, Department of Economics.
    8. Thomas Hellmann & Veikko Thiele, 2019. "Fostering Entrepreneurship: Promoting Founding or Funding?," Management Science, INFORMS, vol. 67(6), pages 2502-2521, June.
    9. Schneider, Georg & Sureth, Caren, 2010. "The impact of profit taxation on capitalized investment with options to delay and divest," arqus Discussion Papers in Quantitative Tax Research 97, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Motavaseli Mahmood & Shojaei Saeed & Bitaab Ali & Hasti Chitsazan & Ghanbar Mohammadi Elyasi, 2018. "Institutional Barriers to Financing Technology-based Small Firms through Venture Capital Mechanism: A Study to Explore the Incentives for Investment in Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 184-195.
    11. Valérie Revest & Alessandro Sapio, 2012. "Financing technology-based small firms in Europe: what do we know?," Post-Print halshs-00606802, HAL.
    12. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    13. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    14. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    15. Lahr, Henry & Mina, Andrea, 2016. "Venture capital investments and the technological performance of portfolio firms," Research Policy, Elsevier, vol. 45(1), pages 303-318.
    16. Massimiliano Vesci & Antonio Botti & Rosangela Feola & Chiara Crudele, 2021. "Academic Entrepreneurial Intention and Its Determinants: Exploring the Moderating Role of Innovation Ecosystem," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(8), pages 1-39, July.
    17. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    18. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
    19. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    20. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    21. Iman Seoudi, 2015. "Public Policy For Venture Capital: An Integrated Framework," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(4), pages 31-51.
    22. Simona Fabrizi & Steffen Lippert & Pehr-Johan Norbäck & Lars Persson, 2013. "Venture Capitalists and the Patenting of Innovations," Journal of Industrial Economics, Wiley Blackwell, vol. 61(3), pages 623-659, September.
    23. Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
    24. Massimiliano Guerini & Anita Quas, 2016. "Governmental venture capital in Europe : screening and certification," Post-Print hal-02313309, HAL.
    25. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    26. Pehr-Johan Norbäck & Lars Persson, 2009. "The Organization of the Innovation Industry: Entrepreneurs, Venture Capitalists, and Oligopolists," Journal of the European Economic Association, MIT Press, vol. 7(6), pages 1261-1290, December.
    27. Da Rin, M. & Hellmann, T. & Puri, M.L., 2011. "A Survey of Venture Capital Research," Discussion Paper 2011-111, Tilburg University, Center for Economic Research.
    28. Da Rin, Marco & Nicodano, Giovanna & Sembenelli, Alessandro, 2005. "Public policy and the creation of active venture capital markets," Working Paper Series 430, European Central Bank.
    29. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    30. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    31. Fabrizi, Simona & Lippert, Steffen & Norback, Pehr-Johan & Persson, Lars, 2007. "Venture Capitalists, Asymmetric Information and Ownership in the Innovation Process," MPRA Paper 6265, University Library of Munich, Germany.
    32. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
    33. Da Rin, Marco, 2016. "Financing Growth through Venture Capital in Asia and the Pacific," Other publications TiSEM 9fb91a28-6b54-41ce-a01d-9, Tilburg University, School of Economics and Management.
    34. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    35. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    36. Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure And Entrepreneurship," Post-Print halshs-00706942, HAL.
    37. Lerner, Josh & Tåg, Joacim, 2013. "Institutions and Venture Capital," Working Papers 2012:17, Swedish Entrepreneurship Forum.
    38. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    39. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    40. Schertler, Andrea & Tykvová, Tereza, 2010. "What lures cross-border venture capital inflows?," ZEW Discussion Papers 10-001, ZEW - Leibniz Centre for European Economic Research.
    41. 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.
    42. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    43. Iman Seoudi & Salma Mahmoud, 2016. "Public Policy For Venture Capital: A Comparative Study Of Emirates, Saudi Arabia And Egypt," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(1), pages 19-42.
    44. Kaplan, Steven & Strömberg, Per & Martel, Frederic, 2003. "How Do Legal Differences and Learning Affect Financial Contracts?," CEPR Discussion Papers 4161, C.E.P.R. Discussion Papers.
    45. Douglas Cumming & Sofia Johan, 2010. "Phasing Out an Inefficient Venture Capital Tax Credit," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 227-252, September.
    46. Schindler, Dirk, 2018. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," Discussion Papers 2018/5, Norwegian School of Economics, Department of Business and Management Science.
    47. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    48. Sewaid, Ahmed & Parker, Simon C. & Kaakeh, Abdulkader, 2021. "Explaining serial crowdfunders' dynamic fundraising performance," Journal of Business Venturing, Elsevier, vol. 36(4).
    49. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    50. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    51. Andrea Mina & Henry Lahr, 2018. "The pecking order of innovation finance," LEM Papers Series 2018/31, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    52. Vidal-Suñé, Antoni & López-Panisello, María-Belén, 2013. "Institutional and economic determinants of the perception of opportunities and entrepreneurial intention," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 26, pages 75-96.
    53. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    54. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    55. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    56. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    57. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    58. Christian Keuschnigg, 2003. "Public Policy and Venture Capital Backed Innovation," CESifo Working Paper Series 1066, CESifo.
    59. Diana M. Hechavarría & Amy E. Ingram, 2019. "Entrepreneurial ecosystem conditions and gendered national-level entrepreneurial activity: a 14-year panel study of GEM," Small Business Economics, Springer, vol. 53(2), pages 431-458, August.
    60. 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.
    61. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
    62. James A. Brander & Qianqian Du & Thomas Hellmann, 2015. "The Effects of Government-Sponsored Venture Capital: International Evidence," Review of Finance, European Finance Association, vol. 19(2), pages 571-618.
    63. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    64. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    65. Myrna Sofia & Firwan Tan & Nasri Bachtiar & Febriandi Prima Putra, 2022. "The Influence of Venture Capital on Growth through Innovation and the Use of Internet Technology in Micro and Small Industries (MSIs) in Indonesia," Economies, MDPI, vol. 10(12), pages 1-15, November.
    66. İrem Güçeri & Xipei Hou & Jing Xing & Irem Guceri, 2024. "Investor Tax Breaks and Financing for Start-Ups: Evidence from China," CESifo Working Paper Series 11180, CESifo.
    67. Gries, Thomas & Prior, Ulrich & Sureth, Caren, 2007. "Taxation of risky investment and paradoxical investor behavior," arqus Discussion Papers in Quantitative Tax Research 26, arqus - Arbeitskreis Quantitative Steuerlehre.
    68. Michael Peneder, 2009. "The impact of venture capital on innovation behaviour and firm growth," Venture Capital, Taylor & Francis Journals, vol. 12(2), pages 83-107, November.
    69. Clemens Fuest & Bernd Huber & Philipp Tillessen, 2003. "Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets," CESifo Working Paper Series 872, CESifo.
    70. Ali-Yrkkö, Jyrki & Pajarinen, Mika & Ylhäinen, Ilkka, 2019. "Business Angel Investment, Public Innovation Funding and Firm Growth," ETLA Reports 97, The Research Institute of the Finnish Economy.
    71. Lora Dimitrova & Sapnoti K Eswar, 2023. "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, vol. 27(4), pages 1471-1519.
    72. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    73. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    74. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    75. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    76. Qiaoyan Lin & Qiang Mai, 2018. "How to Improve New Generation Migrant Workers’ Entrepreneurial Willingness—A Moderated Mediation Examination from the Sustainable Perspective," Sustainability, MDPI, vol. 10(5), pages 1-13, May.
    77. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    78. Robin Boadway & Motohiro Sato, 2011. "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 166-192, April.
    79. Köppl-Turyna, Monika & Köppl, Stefan & Bittó, Virág, 2022. "Herausforderungen in der Finanzierung der Energiewende und Rolle des Risikokapitals," Policy Notes 51, EcoAustria – Institute for Economic Research.
    80. Jonathan Levie & Erkko Autio, 2008. "A theoretical grounding and test of the GEM model," Small Business Economics, Springer, vol. 31(3), pages 235-263, October.
    81. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2021. "Efficiency and the taxation of bank profits," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 191-211, February.
    82. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    83. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    84. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
    85. Kaplan, Steven N. & Martel, Frederic & Stromberg, Per, 2007. "How do legal differences and experience affect financial contracts?," Journal of Financial Intermediation, Elsevier, vol. 16(3), pages 273-311, July.
    86. Cumming, Douglas & Henriques, Irene & Sadorsky, Perry, 2016. "‘Cleantech’ venture capital around the world," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 86-97.
    87. Michael Peneder, 2006. "Venture Capital: Ergebnisse internationaler Wirkungsanalysen," WIFO Monatsberichte (monthly reports), WIFO, vol. 79(3), pages 161-172, March.
    88. Schilder, Dirk, 2006. "Public venture capital in Germany: task force or forced task?," Freiberg Working Papers 2006/12, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    89. d'Andria, Diego, 2024. "Tax progressivity and R&D employment," MPRA Paper 120937, University Library of Munich, Germany.
    90. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.
    91. Alexandra Veronica Ungureanu, 2020. "Entrepreneurship in the New Global Economy. The Role of Innovation in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 541-548, August.
    92. Douglas J. Cumming & Jeffrey G. MacIntosh, 2003. "Comparative Venture Capital Governance. Private versus Labour Sponsored Venture Capital Funds," CESifo Working Paper Series 853, CESifo.
    93. Asa Hansson, 2008. "The Wealth Tax and Entrepreneurial Activity," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 17(2), pages 139-156, September.
    94. Gurupdesh Pandher, 2019. "Financier Search and Boundaries of the Angel and VC Markets," Entrepreneurship Theory and Practice, , vol. 43(6), pages 1223-1249, November.
    95. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  44. Christian Keuschnigg, 2002. "Taxation of a Venture Capitalist with a Portfolio of Firms," CESifo Working Paper Series 813, CESifo.

    Cited by:

    1. Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
    2. Balboa, Marina & Marti, Jose, 2007. "Factors that determine the reputation of private equity managers in developing markets," Journal of Business Venturing, Elsevier, vol. 22(4), pages 453-480, July.
    3. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    4. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    5. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    6. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    7. Berger, Marius & Gottschalk, Sandra, 2021. "Financing and advising early stage startups: The effect of angel investor subsidies," ZEW Discussion Papers 21-069, ZEW - Leibniz Centre for European Economic Research.
    8. Grilli, Luca & Murtinu, Samuele, 2014. "Government, venture capital and the growth of European high-tech entrepreneurial firms," Research Policy, Elsevier, vol. 43(9), pages 1523-1543.
    9. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    10. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    11. Da Rin, Marco & Nicodano, Giovanna & Sembenelli, Alessandro, 2005. "Public policy and the creation of active venture capital markets," Working Paper Series 430, European Central Bank.
    12. Christian Keuschnigg & Søren Bo Nielsen, 2003. "Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance," CESifo Working Paper Series 850, CESifo.
    13. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    14. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    15. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    16. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    17. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    18. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    19. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    20. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    21. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    22. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    23. Lutz, Eva & Bender, Marko & Achleitner, Ann-Kristin & Kaserer, Christoph, 2013. "Importance of spatial proximity between venture capital investors and investees in Germany," Journal of Business Research, Elsevier, vol. 66(11), pages 2346-2354.
    24. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    25. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    26. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    27. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    28. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    29. Christian Keuschnigg, 2003. "Public Policy and Venture Capital Backed Innovation," CESifo Working Paper Series 1066, CESifo.
    30. Johan, Sofia A., 2010. "Listing standards as a signal of IPO preparedness and quality," International Review of Law and Economics, Elsevier, vol. 30(2), pages 128-144, June.
    31. Cumming, Douglas & Dai, Na, 2011. "Fund size, limited attention and valuation of venture capital backed firms," Journal of Empirical Finance, Elsevier, vol. 18(1), pages 2-15, January.
    32. 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.
    33. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    34. Michael Peneder, 2009. "The impact of venture capital on innovation behaviour and firm growth," Venture Capital, Taylor & Francis Journals, vol. 12(2), pages 83-107, November.
    35. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    36. Lora Dimitrova & Sapnoti K Eswar, 2023. "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, vol. 27(4), pages 1471-1519.
    37. Bernile, Gennaro & Cumming, Douglas & Lyandres, Evgeny, 2007. "The size of venture capital and private equity fund portfolios," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 564-590, September.
    38. Douglas Cumming, 2006. "Adverse Selection and Capital Structure: Evidence from Venture Capital," Entrepreneurship Theory and Practice, , vol. 30(2), pages 155-183, March.
    39. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    40. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    41. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    42. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    43. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo.
    44. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    45. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    46. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    47. Douglas Cumming & Sofia Johan, 2013. "The IPO as an exit strategy for venture capitalists: regional lessons from Canada with international comparisons," Chapters, in: Mario Levis & Silvio Vismara (ed.), Handbook of Research on IPOs, chapter 21, pages 465-502, Edward Elgar Publishing.
    48. Cumming, Douglas J. & Johan, Sofia A. & Zhang, Yelin, 2019. "The role of due diligence in crowdfunding platforms," Journal of Banking & Finance, Elsevier, vol. 108(C).
    49. Cumming, Douglas J. & Fischer, Eileen, 2012. "Publicly funded business advisory services and entrepreneurial outcomes," Research Policy, Elsevier, vol. 41(2), pages 467-481.
    50. Douglas J. Cumming & Jeffrey G. MacIntosh, 2003. "Comparative Venture Capital Governance. Private versus Labour Sponsored Venture Capital Funds," CESifo Working Paper Series 853, CESifo.
    51. José Martí Pellón & Marina Balboa, 2003. "Characterisation Of The Reputation Of Private Equity Managers: Evidence In Spain," Working Papers. Serie EC 2003-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    52. Douglas Cumming, 2007. "Financing Entrepreneurs Better Canadian Policy for Venture Capital," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 247, April.
    53. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  45. Christian Keuschnigg & Søren Bo Nielsen, 2001. "Public Policy for Venture Capital," CESifo Working Paper Series 486, CESifo.

    Cited by:

    1. Alperovych, Yan & Hübner, Georges & Lobet, Fabrice, 2015. "How does governmental versus private venture capital backing affect a firm's efficiency? Evidence from Belgium," Journal of Business Venturing, Elsevier, vol. 30(4), pages 508-525.
    2. Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Cumming, Douglas J., 2005. "Capital structure in venture finance," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 550-585, June.
    4. Nir Kshetri, 2023. "The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-38, December.
    5. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    6. Schertler, Andrea, 2002. "Comparative Advantages of Public Loan and Public Equity Schemes in Venture Capital Markets," Kiel Working Papers 1118, Kiel Institute for the World Economy (IfW Kiel).
    7. Donia Trabelsi & Baran Siyahhan, 2021. "Startup cash flows and venture capital investments: A real options approach," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(3), pages 737-750, April.
    8. Iman Seoudi, 2015. "Public Policy For Venture Capital: An Integrated Framework," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(4), pages 31-51.
    9. Massimiliano Guerini & Anita Quas, 2016. "Governmental venture capital in Europe : screening and certification," Post-Print hal-02313309, HAL.
    10. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    11. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    12. Andrea Schertler, 2007. "Knowledge Capital and Venture Capital Investments: New Evidence from European Panel Data," German Economic Review, Verein für Socialpolitik, vol. 8(1), pages 64-88, February.
    13. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    14. Da Rin, Marco & Nicodano, Giovanna & Sembenelli, Alessandro, 2005. "Public policy and the creation of active venture capital markets," Working Paper Series 430, European Central Bank.
    15. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    16. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    17. Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship: An Introduction," Working Paper Series 688, Research Institute of Industrial Economics.
    18. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    19. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    20. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    21. Li, Beili & Fan, Xu & Li, Jianjiang, 2024. "Natural resource dependence and government-guided social forces participation in R&D investment: An analysis of the resource curse hypothesis," Resources Policy, Elsevier, vol. 89(C).
    22. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    23. Douglas Cumming & Sofia Johan, 2010. "Phasing Out an Inefficient Venture Capital Tax Credit," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 227-252, September.
    24. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    25. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    26. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    27. Gebhardt, Georg & Schmidt, Klaus M., 2002. "Der Markt für Venture Capital: Anreizprobleme, Governance Strukturen und staatliche Interventionen," Munich Reprints in Economics 20320, University of Munich, Department of Economics.
    28. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    29. Thomas Gehrig & Rune Stenbacka, 2003. "Venture Cycles: Theory and Evidence," CESifo Working Paper Series 882, CESifo.
    30. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    31. Fabio Bertoni & Annalisa Croce, 2011. "Policy Reforms for Venture Capital in Europe," Chapters, in: Massimo G. Colombo & Luca Grilli & Lucia Piscitello & Cristina Rossi-Lamastra (ed.), Science and Innovation Policy for the New Knowledge Economy, chapter 6, Edward Elgar Publishing.
    32. Judit Karsai, 2015. "Are CEE states successful as venture capitalists?," CERS-IE WORKING PAPERS 1539, Institute of Economics, Centre for Economic and Regional Studies.
    33. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    34. Berlinger, Edina & Lovas, Anita & Juhász, Péter, 2015. "State subsidy and moral hazard in corporate financing," Corvinus Economics Working Papers (CEWP) 2015/22, Corvinus University of Budapest.
    35. 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.
    36. Carolin Bock & Alexander Huber & Svenja Jarchow, 2018. "Growth factors of research-based spin-offs and the role of venture capital investing," The Journal of Technology Transfer, Springer, vol. 43(5), pages 1375-1409, October.
    37. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    38. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    39. Soleimani Dahaj, Arash & Cozzarin, Brian Paul, 2019. "Government venture capital and cross-border investment," Global Finance Journal, Elsevier, vol. 41(C), pages 113-127.
    40. Cécile Carpentier & Jean-Marc Suret, 2004. "Bypassing the Financial Growth Cycle: Evidence from Capital Pool Companies," CIRANO Working Papers 2004s-48, CIRANO.
    41. Clemens Fuest & Bernd Huber & Philipp Tillessen, 2003. "Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets," CESifo Working Paper Series 872, CESifo.
    42. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    43. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    44. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    45. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    46. Carpentier, Cecile & Suret, Jean-Marc, 2006. "Bypassing the financial growth cycle: Evidence from Capital Pool Companies," Journal of Business Venturing, Elsevier, vol. 21(1), pages 45-73, January.
    47. Karsai, Judit, 2015. "Állami szerepvállalás a kelet-közép-európai kockázatitőke-piacon [The role of government in the Central and East European venture-capital market]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1172-1195.
    48. Schertler, Andrea, 2002. "Venture Capitalists Investment Incentives Under Public Equity Schemes," Kiel Working Papers 1117, Kiel Institute for the World Economy (IfW Kiel).
    49. Jonathan Levie & Erkko Autio, 2008. "A theoretical grounding and test of the GEM model," Small Business Economics, Springer, vol. 31(3), pages 235-263, October.
    50. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    51. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    52. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    53. Douglas J. Cumming & Jeffrey G. MacIntosh, 2003. "Comparative Venture Capital Governance. Private versus Labour Sponsored Venture Capital Funds," CESifo Working Paper Series 853, CESifo.
    54. Douglas Cumming, 2007. "Financing Entrepreneurs Better Canadian Policy for Venture Capital," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 247, April.
    55. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  46. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.

    Cited by:

    1. Cumming, Douglas & Siegel, Donald S. & Wright, Mike, 2007. "Private equity, leveraged buyouts and governance," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 439-460, September.
    2. Leonel Arango Vásquez & Eduardo Alexander Duque Grisales, 2016. "Capital riesgo y dinero inteligente: aportes de valor no monetario," Contexto (Artículos Sobre Economía), Universidad Externado de Colombia, February.
    3. Balboa, Marina & Marti, Jose, 2007. "Factors that determine the reputation of private equity managers in developing markets," Journal of Business Venturing, Elsevier, vol. 22(4), pages 453-480, July.
    4. Douglas Cumming & Simona Zambelli, 2017. "Due Diligence and Investee Performance," European Financial Management, European Financial Management Association, vol. 23(2), pages 211-253, March.
    5. Hsu, Dan K. & Burmeister-Lamp, Katrin & Simmons, Sharon A. & Foo, Maw-Der & Hong, Michelle C. & Pipes, Jesse D., 2019. "“I know I can, but I don't fit”: Perceived fit, self-efficacy, and entrepreneurial intention," Journal of Business Venturing, Elsevier, vol. 34(2), pages 311-326.
    6. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2003. "A cross-country comparison of full and partial venture capital exits," Journal of Banking & Finance, Elsevier, vol. 27(3), pages 511-548, March.
    7. Flor, Christian Riis & Grell, Kevin Berg, 2013. "Venture capital budgeting — Carry and correlation," Journal of Corporate Finance, Elsevier, vol. 21(C), pages 216-234.
    8. Emanuel Shachmurove & Yochanan Shachmurove, 2004. "Annualized Returns of Ventured-Backed Public Companies Stratified by Decades and by Stages of Financing," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 9(2), pages 109-123, Summer.
    9. Wentao Gu & Xuzheng Qian & Junpeng Lu, 2018. "Venture capital and entrepreneurship: a conceptual model and research suggestions," International Entrepreneurship and Management Journal, Springer, vol. 14(1), pages 35-50, March.
    10. George Geronikolaou, 2022. "Passive syndicates and risk in venture capital investments," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 2033-2037, September.
    11. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    12. Achleitner, Ann-Kristin & Engel, Nico & Reiner, Uwe, 2013. "The performance of venture capital investments: Do investors overreact?," Review of Financial Economics, Elsevier, vol. 22(1), pages 20-35.
    13. Marcos Vergara & Claudio Bonilla & Jean P. Sepúlveda, 2016. "The Complementarity Effect: Effort and Sharing in the Entrepreneur and Venture Capital Contract," Serie Working Papers 31, Universidad del Desarrollo, School of Business and Economics.
    14. Nofsinger, John R. & Wang, Weicheng, 2011. "Determinants of start-up firm external financing worldwide," Journal of Banking & Finance, Elsevier, vol. 35(9), pages 2282-2294, September.
    15. Paolo M. Panteghini, 2002. "On Debt Financing and Investment Timing," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 110-114, Autumn.
    16. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    17. April Knill, 2009. "Should Venture Capitalists Put All Their Eggs in One Basket? Diversification versus Pure‐Play Strategies in Venture Capital," Financial Management, Financial Management Association International, vol. 38(3), pages 441-486, September.
    18. Annalisa Croce & Jose Martí & Carmelo Reverte, 2019. "The role of private versus governmental venture capital in fostering job creation during the crisis," Small Business Economics, Springer, vol. 53(4), pages 879-900, December.
    19. Berger, Marius & Gottschalk, Sandra, 2021. "Financing and advising early stage startups: The effect of angel investor subsidies," ZEW Discussion Papers 21-069, ZEW - Leibniz Centre for European Economic Research.
    20. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    21. M. Knockaert & T. Vanacker, 2011. "The Association between Venture Capitalists’ Selection and Value Adding Behavior: Evidence from Early Stage High Tech Venture Capitalists," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/741, Ghent University, Faculty of Economics and Business Administration.
    22. Carpentier, Cécile & L'Her, Jean-François & Suret, Jean-Marc, 2010. "Stock exchange markets for new ventures," Journal of Business Venturing, Elsevier, vol. 25(4), pages 403-422, July.
    23. Wang, Lanfang & Wang, Susheng, 2012. "Economic freedom and cross-border venture capital performance," Journal of Empirical Finance, Elsevier, vol. 19(1), pages 26-50.
    24. Lohwasser, Todor S., 2020. "Meta-analyzing the relative performance of venture capital-backed firms," Discussion Papers of the Institute for Organisational Economics 4/2020, University of Münster, Institute for Organisational Economics.
    25. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    26. Da Rin, M. & Hellmann, T. & Puri, M.L., 2011. "A Survey of Venture Capital Research," Discussion Paper 2011-111, Tilburg University, Center for Economic Research.
    27. Christian Keuschnigg & Søren Bo Nielsen, 2003. "Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance," CESifo Working Paper Series 850, CESifo.
    28. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    29. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    30. Cumming, Douglas J. & Grilli, Luca & Murtinu, Samuele, 2017. "Governmental and independent venture capital investments in Europe: A firm-level performance analysis," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 439-459.
    31. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    32. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    33. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    34. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    35. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    36. MIYAKAWA Daisuke & TAKIZAWA Miho, 2015. "Capital Supply Channel through Venture Capitals: Evidence from matched data," Discussion papers 15141, Research Institute of Economy, Trade and Industry (RIETI).
    37. Bethmann, Nicola & Frieden, Matthias, 2019. "An analytical approach to crowdinvesting: The impact of marketing and idea stealing on the entrepreneur's decision making," Hannover Economic Papers (HEP) dp-649, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    38. Schwienbacher, Armin, 2007. "A theoretical analysis of optimal financing strategies for different types of capital-constrained entrepreneurs," Journal of Business Venturing, Elsevier, vol. 22(6), pages 753-781, November.
    39. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    40. Andrea Mina & Henry Lahr, 2018. "The pecking order of innovation finance," LEM Papers Series 2018/31, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    41. Munari, Federico & Toschi, Laura, 2015. "Assessing the impact of public venture capital programmes in the United Kingdom: Do regional characteristics matter?," Journal of Business Venturing, Elsevier, vol. 30(2), pages 205-226.
    42. Lutz, Eva & Bender, Marko & Achleitner, Ann-Kristin & Kaserer, Christoph, 2013. "Importance of spatial proximity between venture capital investors and investees in Germany," Journal of Business Research, Elsevier, vol. 66(11), pages 2346-2354.
    43. Kanniainen, Vesa & Keuschnigg, Christian, 2003. "The optimal portfolio of start-up firms in venture capital finance," Journal of Corporate Finance, Elsevier, vol. 9(5), pages 521-534, November.
    44. Iqbal Muhammad & Stéphanie Serve, 2025. "Performance of government venture capital (GVC): an Asian perspective," International Entrepreneurship and Management Journal, Springer, vol. 21(1), pages 1-34, December.
    45. Yannis Pierrakis & George Saridakis, 2019. "The role of venture capitalists in the regional innovation ecosystem: a comparison of networking patterns between private and publicly backed venture capital funds," The Journal of Technology Transfer, Springer, vol. 44(3), pages 850-873, June.
    46. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    47. Pierrakis, Yannis & Saridakis, George, 2017. "Do publicly backed venture capital investments promote innovation? Differences between privately and publicly backed funds in the UK venture capital market," Journal of Business Venturing Insights, Elsevier, vol. 7(C), pages 55-64.
    48. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    49. Jinbo Wang & Maosheng Ran & Yi Li & Heng Zhan, 2022. "Is venture capital a catalyst for innovative entrepreneurship in China? Empirical analysis based on the PSM‐DID method," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(4), pages 1039-1058, June.
    50. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    51. Ali-Yrkkö, Jyrki & Hyytinen, Ari & Liukkonen, Johanna, 2001. "Exiting Venture Capital Investments: Lessons from Finland," Discussion Papers 781, The Research Institute of the Finnish Economy.
    52. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    53. Chortareas, Georgios E. & Girardone, Claudia & Ventouri, Alexia, 2013. "Financial freedom and bank efficiency: Evidence from the European Union," Journal of Banking & Finance, Elsevier, vol. 37(4), pages 1223-1231.
    54. Schertler, Andrea, 2002. "Path dependencies in venture capital markets," Kiel Working Papers 1120, Kiel Institute for the World Economy (IfW Kiel).
    55. Yung, Chris, 2019. "Entrepreneurial manipulation with staged financing," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 273-282.
    56. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    57. Cumming, Douglas & Zambelli, Simona, 2013. "Private equity performance under extreme regulation," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1508-1523.
    58. Johan, Sofia A., 2010. "Listing standards as a signal of IPO preparedness and quality," International Review of Law and Economics, Elsevier, vol. 30(2), pages 128-144, June.
    59. Monika Dhochak & Anil Kumar Sharma, 2016. "Using interpretive structural modeling in venture capitalists’ decision-making process," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 43(1), pages 53-65, March.
    60. Kim, Jin-Hyuk & Wagman, Liad, 2014. "Portfolio size and information disclosure: An analysis of startup accelerators," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 520-534.
    61. Cumming, Douglas & Dai, Na, 2011. "Fund size, limited attention and valuation of venture capital backed firms," Journal of Empirical Finance, Elsevier, vol. 18(1), pages 2-15, January.
    62. 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.
    63. Dietz, Martin D., 2003. "Screening and advising by a venture capitalist with a time constraint," CFS Working Paper Series 2003/48, Center for Financial Studies (CFS).
    64. Valerio Vacca, 2013. "Financing innovation in Italy: an analysis of venture capital and private equity investments," Questioni di Economia e Finanza (Occasional Papers) 209, Bank of Italy, Economic Research and International Relations Area.
    65. Christian Keuschnigg, 2002. "Venture Capital Backed Growth," University of St. Gallen Department of Economics working paper series 2002 2002-04, Department of Economics, University of St. Gallen.
    66. Geronikolaou, George & Papachristou, George, 2016. "Investor competition and project risk in Venture Capital investments," Economics Letters, Elsevier, vol. 141(C), pages 67-69.
    67. Jens Burchardt & Ulrich Hommel & Dzidziso Samuel Kamuriwo & Carolina Billitteri, 2016. "Venture Capital Contracting in Theory and Practice: Implications for Entrepreneurship Research," Entrepreneurship Theory and Practice, , vol. 40(1), pages 25-48, January.
    68. Roberto Pinheiro, 2018. "Venture capital and underpricing: capacity constraints and early sales," Annals of Finance, Springer, vol. 14(1), pages 1-47, February.
    69. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Style Drift in Private Equity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5‐6), pages 645-678, June.
    70. Michael Peneder, 2009. "The impact of venture capital on innovation behaviour and firm growth," Venture Capital, Taylor & Francis Journals, vol. 12(2), pages 83-107, November.
    71. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    72. Wang, Lanfang & Wang, Susheng, 2011. "Cross-border venture capital performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 19(1), pages 71-97, January.
    73. Bernile, Gennaro & Cumming, Douglas & Lyandres, Evgeny, 2007. "The size of venture capital and private equity fund portfolios," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 564-590, September.
    74. Douglas Cumming, 2006. "Adverse Selection and Capital Structure: Evidence from Venture Capital," Entrepreneurship Theory and Practice, , vol. 30(2), pages 155-183, March.
    75. Hoang, Giang & Luu, Tuan Trong & Le, Thuy Thu Thi & Tran, Anh Kim Thi, 2022. "Dark Triad traits affecting entrepreneurial intentions: The roles of opportunity recognition and locus of control," Journal of Business Venturing Insights, Elsevier, vol. 17(C).
    76. Thomas Hartmann†Wendels & Georg Keienburg & Soenke Sievers, 2011. "Adverse Selection, Investor Experience and Security Choice in Venture Capital Finance: Evidence from Germany," European Financial Management, European Financial Management Association, vol. 17(3), pages 464-499, June.
    77. Xie, Zhimin & Wang, Xia & Xie, Lingmin & Duan, Kaifeng, 2021. "Entrepreneurial ecosystem and the quality and quantity of regional entrepreneurship: A configurational approach," Journal of Business Research, Elsevier, vol. 128(C), pages 499-509.
    78. Cumming, Douglas & Zambelli, Simona, 2010. "Illegal buyouts," Journal of Banking & Finance, Elsevier, vol. 34(2), pages 441-456, February.
    79. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    80. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    81. Christos Cabolis & Mian Dai & Konstantinos Serfes, 2023. "Competition and Specialization in the VC Market: A Non-monotonic Relationship," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 62(3), pages 241-269, May.
    82. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    83. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    84. Cumming, Douglas & Helge Haß, Lars & Schweizer, Denis, 2013. "Private equity benchmarks and portfolio optimization," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3515-3528.
    85. Stefano Caselli & Stefano Gatti & Francesco Perrini, 2009. "Are Venture Capitalists a Catalyst for Innovation?," European Financial Management, European Financial Management Association, vol. 15(1), pages 92-111, January.
    86. Ann‐Kristin Achleitner & Nico Engel & Uwe Reiner, 2013. "The performance of venture capital investments: Do investors overreact?," Review of Financial Economics, John Wiley & Sons, vol. 22(1), pages 20-35, January.
    87. Meryem Mehri & M. Kabir Hassan & M. Fasial Safa & Ibrahim Siraj, 2021. "Do determinants of fees differ between Islamic and conventional funds?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3599-3623, July.
    88. Riyanto, Yohanes E. & Schwienbacher, Armin, 2006. "The strategic use of corporate venture financing for securing demand," Journal of Banking & Finance, Elsevier, vol. 30(10), pages 2809-2833, October.
    89. Mirjam Knockaert & Tom Vanacker, 2013. "The association between venture capitalists’ selection and value adding behavior: evidence from early stage high tech venture capitalists," Small Business Economics, Springer, vol. 40(3), pages 493-509, April.
    90. Gu, Jing & Zhang, Fujuan & Xu, Xun & Xue, Chaokai, 2023. "Stay or switch? The impact of venture capitalists' movement across network communities on enterprises’ innovation performance," Technovation, Elsevier, vol. 125(C).
    91. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    92. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    93. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    94. Sofia Johan & Minjie Zhang, 2021. "Information Asymmetries in Private Equity: Reporting Frequency, Endowments, and Governance," Journal of Business Ethics, Springer, vol. 174(1), pages 199-220, November.
    95. Jackson, William E. & Bates, Timothy & Bradford, William D., 2012. "Does venture capitalist activism improve investment performance?," Journal of Business Venturing, Elsevier, vol. 27(3), pages 342-354.
    96. Cumming, Douglas J. & Johan, Sofia A. & Zhang, Yelin, 2019. "The role of due diligence in crowdfunding platforms," Journal of Banking & Finance, Elsevier, vol. 108(C).
    97. Cumming, Douglas J. & Fischer, Eileen, 2012. "Publicly funded business advisory services and entrepreneurial outcomes," Research Policy, Elsevier, vol. 41(2), pages 467-481.
    98. Douglas J. Cumming & Jeffrey G. MacIntosh, 2003. "Comparative Venture Capital Governance. Private versus Labour Sponsored Venture Capital Funds," CESifo Working Paper Series 853, CESifo.
    99. José Martí Pellón & Marina Balboa, 2003. "Characterisation Of The Reputation Of Private Equity Managers: Evidence In Spain," Working Papers. Serie EC 2003-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    100. Valkama, Petri & Maula, Markku & Nikoskelainen, Erkki & Wright, Mike, 2013. "Drivers of holding period firm-level returns in private equity-backed buyouts," Journal of Banking & Finance, Elsevier, vol. 37(7), pages 2378-2391.
    101. Gurupdesh Pandher, 2019. "Financier Search and Boundaries of the Angel and VC Markets," Entrepreneurship Theory and Practice, , vol. 43(6), pages 1223-1249, November.
    102. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  47. Vesa Kanniainen & Christian Keuschnigg, 2000. "The Optimal Portfolio of Start-Up Firms in Venture Capital Finance," CESifo Working Paper Series 381, CESifo.

    Cited by:

    1. Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
    2. Cumming, Douglas & Siegel, Donald S. & Wright, Mike, 2007. "Private equity, leveraged buyouts and governance," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 439-460, September.
    3. Cumming, Douglas J., 2005. "Capital structure in venture finance," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 550-585, June.
    4. Balboa, Marina & Marti, Jose, 2007. "Factors that determine the reputation of private equity managers in developing markets," Journal of Business Venturing, Elsevier, vol. 22(4), pages 453-480, July.
    5. LESHCHINSKII, Dima, 2002. "Indulgent angels or stingy venture capitalists? The entrepreneurs' choice," HEC Research Papers Series 769, HEC Paris.
    6. Douglas Cumming & Simona Zambelli, 2017. "Due Diligence and Investee Performance," European Financial Management, European Financial Management Association, vol. 23(2), pages 211-253, March.
    7. Schertler, Andrea, 2004. "Sources of Funds and Specialization Patterns of European Venture Capital Investments," Kiel Working Papers 1200, Kiel Institute for the World Economy (IfW Kiel).
    8. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2003. "A cross-country comparison of full and partial venture capital exits," Journal of Banking & Finance, Elsevier, vol. 27(3), pages 511-548, March.
    9. Flor, Christian Riis & Grell, Kevin Berg, 2013. "Venture capital budgeting — Carry and correlation," Journal of Corporate Finance, Elsevier, vol. 21(C), pages 216-234.
    10. Wentao Gu & Xuzheng Qian & Junpeng Lu, 2018. "Venture capital and entrepreneurship: a conceptual model and research suggestions," International Entrepreneurship and Management Journal, Springer, vol. 14(1), pages 35-50, March.
    11. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    12. Fabio Bertoni & Diego d'Adda & Luca Grilli, 2016. "Cherry-picking or frog-kissing? A theoretical analysis of how investors select entrepreneurial ventures in thin venture capital markets," Post-Print hal-02313340, HAL.
    13. Inderst, Roman & Mueller, Holger & Muennich, Felix, 2006. "Financing a Portfolio of Projects," CEPR Discussion Papers 5711, C.E.P.R. Discussion Papers.
    14. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    15. Marcos Vergara & Claudio Bonilla & Jean P. Sepúlveda, 2016. "The Complementarity Effect: Effort and Sharing in the Entrepreneur and Venture Capital Contract," Serie Working Papers 31, Universidad del Desarrollo, School of Business and Economics.
    16. Christian Keuschnigg & Søren Bo Nielsen, "undated". "Public Policy for Venture Capital," EPRU Working Paper Series 01-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    17. April Knill, 2009. "Should Venture Capitalists Put All Their Eggs in One Basket? Diversification versus Pure‐Play Strategies in Venture Capital," Financial Management, Financial Management Association International, vol. 38(3), pages 441-486, September.
    18. Iman Seoudi, 2015. "Public Policy For Venture Capital: An Integrated Framework," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(4), pages 31-51.
    19. Berger, Marius & Gottschalk, Sandra, 2021. "Financing and advising early stage startups: The effect of angel investor subsidies," ZEW Discussion Papers 21-069, ZEW - Leibniz Centre for European Economic Research.
    20. Miguel Meuleman & Mike Wright, 2011. "Cross-border private equity syndication : Institutional context and learning," Post-Print hal-02312594, HAL.
    21. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    22. M. Knockaert & T. Vanacker, 2011. "The Association between Venture Capitalists’ Selection and Value Adding Behavior: Evidence from Early Stage High Tech Venture Capitalists," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/741, Ghent University, Faculty of Economics and Business Administration.
    23. Florencio Lopez-de-Silanes & Ludovic Phalippou & Oliver Gottschalg, 2011. "Giants at the Gate: On the Cross-Section of Private Equity Investment Returns," Tinbergen Institute Discussion Papers 11-035/2/DSF12, Tinbergen Institute.
    24. Wang, Lanfang & Wang, Susheng, 2012. "Economic freedom and cross-border venture capital performance," Journal of Empirical Finance, Elsevier, vol. 19(1), pages 26-50.
    25. Cumming, Douglas & Dai, Na, 2010. "Local bias in venture capital investments," Journal of Empirical Finance, Elsevier, vol. 17(3), pages 362-380, June.
    26. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    27. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    28. Fabrizi, Simona & Lippert, Steffen & Norback, Pehr-Johan & Persson, Lars, 2007. "Venture Capitalists, Asymmetric Information and Ownership in the Innovation Process," MPRA Paper 6265, University Library of Munich, Germany.
    29. Ari Hyytinen & Otto Toivanen, 2003. "Asymmetric Information and the Market Structure of the Venture Capital Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 23(3), pages 241-249, June.
    30. Christian Keuschnigg & Søren Bo Nielsen, 2007. "Self-Selection and Advice in Venture Capital Finance," CESifo Working Paper Series 1909, CESifo.
    31. Inderst, Roman & Mueller, Holger M., 2009. "Early-stage financing and firm growth in new industries," Journal of Financial Economics, Elsevier, vol. 93(2), pages 276-291, August.
    32. Cumming, Douglas J. & Grilli, Luca & Murtinu, Samuele, 2017. "Governmental and independent venture capital investments in Europe: A firm-level performance analysis," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 439-459.
    33. Andy Cosh & Douglas Cumming & Alan Hughes, 2009. "Outside Enterpreneurial Capital," Economic Journal, Royal Economic Society, vol. 119(540), pages 1494-1533, October.
    34. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    35. Ko, Chuan-Chuan & Lin, Tyrone T. & Yang, Chyan, 2011. "The venture capital entry model on game options with jump-diffusion process," International Journal of Production Economics, Elsevier, vol. 134(1), pages 87-94, November.
    36. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    37. Giot, Pierre & Schwienbacher, Armin, 2007. "IPOs, trade sales and liquidations: Modelling venture capital exits using survival analysis," Journal of Banking & Finance, Elsevier, vol. 31(3), pages 679-702, March.
    38. Sofia Johan & Dorra Najar, 2011. "The Role of Law, Corruption and Culture in Investment Fund Manager Fees," Post-Print halshs-00639925, HAL.
    39. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    40. 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.
    41. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    42. Hogrebe, Fabian & Lutz, Eva, 2024. "The sunk cost fallacy in venture capital staging: Decision-making dynamics for follow-on investment rounds," Journal of Corporate Finance, Elsevier, vol. 86(C).
    43. Carola Jungwirth & Petra Moog, 2004. "Selection and support strategies in venture capital financing: high-tech or low-tech, hands-off or hands-on?," Venture Capital, Taylor & Francis Journals, vol. 6(2-3), pages 105-123, March.
    44. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    45. Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
    46. Schmidt, Daniel, 2003. "Private equity-, stock- and mixed asset-portfolios: A bootstrap approach to determine performance characteristics, diversification benefits and optimal portfolio allocations," CFS Working Paper Series 2004/12, Center for Financial Studies (CFS).
    47. Stefan ARPING, 2002. "Cannibalization & Incentives in Venture Financing," FAME Research Paper Series rp51, International Center for Financial Asset Management and Engineering.
    48. Schwienbacher, Armin, 2007. "A theoretical analysis of optimal financing strategies for different types of capital-constrained entrepreneurs," Journal of Business Venturing, Elsevier, vol. 22(6), pages 753-781, November.
    49. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    50. Andrea Mina & Henry Lahr, 2018. "The pecking order of innovation finance," LEM Papers Series 2018/31, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    51. Lutz, Eva & Bender, Marko & Achleitner, Ann-Kristin & Kaserer, Christoph, 2013. "Importance of spatial proximity between venture capital investors and investees in Germany," Journal of Business Research, Elsevier, vol. 66(11), pages 2346-2354.
    52. Robin Boadway & Oana Secrieru & Marianne Vigneault, 2005. "A Search Model of Venture Capital, Entrepreneurship, and Unemployment," Staff Working Papers 05-24, Bank of Canada.
    53. Cumming, Douglas & Li, Dan, 2013. "Public policy, entrepreneurship, and venture capital in the United States," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 345-367.
    54. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    55. John Armour & Douglas Cumming, 2004. "The Legal Road To Replicating Silicon Valley," Working Papers wp281, Centre for Business Research, University of Cambridge.
    56. Scellato, Giuseppe & Ughetto, Elisa, 2013. "Real effects of private equity investments: Evidence from European buyouts," Journal of Business Research, Elsevier, vol. 66(12), pages 2642-2649.
    57. Emanuele Teti & Alberto Dell’Acqua & Ada Bovsunovsky, 2024. "Diversification and size in venture capital investing," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(2), pages 475-500, June.
    58. Dimo Dimov & Gordon Murray, 2008. "Determinants of the Incidence and Scale of Seed Capital Investments by Venture Capital Firms," Small Business Economics, Springer, vol. 30(2), pages 127-152, February.
    59. Jean-François Tremblay, 2009. "Business Taxation and Venture-Capital-Financed Innovation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 141-161, June.
    60. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    61. Stein, Luke C.D. & Zhao, Hong, 2019. "Independent executive directors: How distraction affects their advisory and monitoring roles," Journal of Corporate Finance, Elsevier, vol. 56(C), pages 199-223.
    62. Giot, Pierre & Hege, Ulrich & Schwienbacher, Armin, 2014. "Are novice private equity funds risk-takers? Evidence from a comparison with established funds," Journal of Corporate Finance, Elsevier, vol. 27(C), pages 55-71.
    63. Daniel Hain & Sofia Johan & Daojuan Wang, 2016. "Determinants of Cross-Border Venture Capital Investments in Emerging and Developed Economies: The Effects of Relational and Institutional Trust," Journal of Business Ethics, Springer, vol. 138(4), pages 743-764, November.
    64. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    65. Chortareas, Georgios E. & Girardone, Claudia & Ventouri, Alexia, 2013. "Financial freedom and bank efficiency: Evidence from the European Union," Journal of Banking & Finance, Elsevier, vol. 37(4), pages 1223-1231.
    66. Hyytinen, Ari & Toivanen, Otto, 2002. "Asymmetric Information and the Market Structure of the Venture Capital Industry (Revised)," Discussion Papers 768, The Research Institute of the Finnish Economy.
    67. Douglas Cumming & Lars Helge Hass & Linda A. Myers & Monika Tarsalewska, 2023. "Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures," Journal of Business Ethics, Springer, vol. 187(3), pages 539-563, October.
    68. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    69. Johan, Sofia A., 2010. "Listing standards as a signal of IPO preparedness and quality," International Review of Law and Economics, Elsevier, vol. 30(2), pages 128-144, June.
    70. Igor Filatotchev & Mike Wright & Mufit Arberk, 2006. "Venture Capitalists, Syndication and Governance in Initial Public Offerings," Small Business Economics, Springer, vol. 26(4), pages 337-350, May.
    71. Kim, Jin-Hyuk & Wagman, Liad, 2014. "Portfolio size and information disclosure: An analysis of startup accelerators," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 520-534.
    72. Cumming, Douglas & Dai, Na, 2011. "Fund size, limited attention and valuation of venture capital backed firms," Journal of Empirical Finance, Elsevier, vol. 18(1), pages 2-15, January.
    73. Mustafa Şeref AKIN, 2020. "High Cost of Venture Capital and Investment Strategy Startups Should Follow," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 70(1), pages 229-245, June.
    74. Feng, Xunan & Chan, Kam C. & Lo, Yung Ling, 2020. "Are venture capitalist-backed IPOs more innovative? Evidence from an emerging market," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
    75. Axel Buchner & Susanne Espenlaub & Arif Khurshed & Abdulkadir Mohamed, 2018. "Cross-border venture capital investments: The impact of foreignness on returns," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(5), pages 575-604, July.
    76. Geronikolaou, George & Papachristou, George, 2016. "Investor competition and project risk in Venture Capital investments," Economics Letters, Elsevier, vol. 141(C), pages 67-69.
    77. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    78. Pengda Fan & Kazuo Yamada, 2020. "Same bed different dream composition of IPO shares and withdrawal decisions in weak market conditions," Small Business Economics, Springer, vol. 55(4), pages 955-974, December.
    79. Max Berre & Benjamin Le Pendeven, 2023. "What do we know about startup-valuation drivers? A systematic literature review 1," Post-Print hal-04232855, HAL.
    80. Carola Jungwirth & Petra Moog, 2004. "Closing the gap or enlarging the pool: How venture capitalist differ in their syndication motives," Working Papers 0023, University of Zurich, Institute for Strategy and Business Economics (ISU).
    81. André Gygax & Anna Griffiths, 2007. "Do venture capitalists imitate portfolio size?," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 69-94, March.
    82. Elisa Ughetto, 2016. "Investments, Financing Constraints and Buyouts: the Effect of Private Equity Investors on the Sensitivity of Investments to Cash Flow," Manchester School, University of Manchester, vol. 84(1), pages 25-54, January.
    83. Manigart, S. & Bruining, J. & Lockett, A. & Meuleman, M., 2002. "Why Do European Venture Capital Companies Syndicate?," ERIM Report Series Research in Management ERS-2002-98-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    84. Armin Schwienbacher, 2008. "Venture capital investment practices in Europe and the United States," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 22(3), pages 195-217, September.
    85. Salvatore Cantale & Dmitry Lukin, 2012. "Multiple-Project Financing with Informed Trading," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 16(1), pages 1-28, Spring.
    86. Wang, Lanfang & Wang, Susheng, 2011. "Cross-border venture capital performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 19(1), pages 71-97, January.
    87. Rainer Lauterbach & Isabell Welpe & Jan Fertig, 2007. "Performance differentiation: cutting losses and maximizing profits of private equity and venture capital investments," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 45-67, March.
    88. Bernile, Gennaro & Cumming, Douglas & Lyandres, Evgeny, 2007. "The size of venture capital and private equity fund portfolios," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 564-590, September.
    89. Buchner, Axel & Mohamed, Abdulkadir & Schwienbacher, Armin, 2017. "Diversification, risk, and returns in venture capital," Journal of Business Venturing, Elsevier, vol. 32(5), pages 519-535.
    90. Douglas Cumming, 2006. "Adverse Selection and Capital Structure: Evidence from Venture Capital," Entrepreneurship Theory and Practice, , vol. 30(2), pages 155-183, March.
    91. Milosevic, Miona, 2018. "Skills or networks? Success and fundraising determinants in a low performing venture capital market," Research Policy, Elsevier, vol. 47(1), pages 49-60.
    92. Oana Secrieru & Marianne Vigneault, 2004. "Public Venture Capital and Entrepreneurship," Staff Working Papers 04-10, Bank of Canada.
    93. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    94. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    95. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    96. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    97. 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.
    98. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    99. Buchner, Axel & Mohamed, Abdulkadir & Schwienbacher, Armin, 2020. "Herd behaviour in buyout investments," Journal of Corporate Finance, Elsevier, vol. 60(C).
    100. Mirjam Knockaert & Tom Vanacker, 2013. "The association between venture capitalists’ selection and value adding behavior: evidence from early stage high tech venture capitalists," Small Business Economics, Springer, vol. 40(3), pages 493-509, April.
    101. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    102. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    103. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    104. Obrimah, Oghenovo A., 2016. "How important is innovation for venture capitalists’ (VCs’) market reputation?," The Quarterly Review of Economics and Finance, Elsevier, vol. 61(C), pages 64-76.
    105. Sofia Johan & Minjie Zhang, 2021. "Information Asymmetries in Private Equity: Reporting Frequency, Endowments, and Governance," Journal of Business Ethics, Springer, vol. 174(1), pages 199-220, November.
    106. Douglas Cumming & Sofia Johan, 2013. "The IPO as an exit strategy for venture capitalists: regional lessons from Canada with international comparisons," Chapters, in: Mario Levis & Silvio Vismara (ed.), Handbook of Research on IPOs, chapter 21, pages 465-502, Edward Elgar Publishing.
    107. Itxaso del-Palacio & Xiaotian Zhang & Francesc Sole, 2012. "The capital gap for small technology companies: public venture capital to the rescue?," Small Business Economics, Springer, vol. 38(3), pages 283-301, April.
    108. Jackson, William E. & Bates, Timothy & Bradford, William D., 2012. "Does venture capitalist activism improve investment performance?," Journal of Business Venturing, Elsevier, vol. 27(3), pages 342-354.
    109. Cumming, Douglas J. & Johan, Sofia A. & Zhang, Yelin, 2019. "The role of due diligence in crowdfunding platforms," Journal of Banking & Finance, Elsevier, vol. 108(C).
    110. Anita Quas & Jose Martí & Carmelo Reverte, 2021. "What money cannot buy: a new approach to measure venture capital ability to add non-financial resources," Small Business Economics, Springer, vol. 57(3), pages 1361-1382, October.
    111. Cumming, Douglas J. & Fischer, Eileen, 2012. "Publicly funded business advisory services and entrepreneurial outcomes," Research Policy, Elsevier, vol. 41(2), pages 467-481.
    112. Douglas J. Cumming & Jeffrey G. MacIntosh, 2003. "Comparative Venture Capital Governance. Private versus Labour Sponsored Venture Capital Funds," CESifo Working Paper Series 853, CESifo.
    113. José Martí Pellón & Marina Balboa, 2003. "Characterisation Of The Reputation Of Private Equity Managers: Evidence In Spain," Working Papers. Serie EC 2003-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    114. Gurupdesh Pandher, 2019. "Financier Search and Boundaries of the Angel and VC Markets," Entrepreneurship Theory and Practice, , vol. 43(6), pages 1223-1249, November.
    115. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  48. Ben J. Heijdra & Christian Keuschnigg, 2000. "Integration and Search Unemployment: An Analysis of Eastern EU Enlargement," CESifo Working Paper Series 341, CESifo.

    Cited by:

    1. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Effects of Trade and Market Integration in a Small Open Economy - A Dynamic CGE Approach," DREAM Working Paper Series 200203, Danish Rational Economic Agents Model, DREAM.
    2. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.

  49. Wilhelm Kohler & Christian Keuschnigg, 2000. "An incumbent country view on eastern enlargement of the EU Part II: The Austrian case," Economics working papers 2000-26, Department of Economics, Johannes Kepler University Linz, Austria.

    Cited by:

    1. Wilhelm Kohler, 2003. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Economics working papers 2003-16, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Effects of Trade and Market Integration in a Small Open Economy - A Dynamic CGE Approach," DREAM Working Paper Series 200203, Danish Rational Economic Agents Model, DREAM.
    3. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    4. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Economic Consequences for Denmark of EU Enlargement," DREAM Working Paper Series 200202, Danish Rational Economic Agents Model, DREAM.
    5. Torstein Bye & Erling Erling Holmoy, 2010. "Removing Policy-based Comparative Advantage for Energy Intensive Production: Necessary Adjustments of the Real Exchange Rate and Industry Structure," The Energy Journal, International Association for Energy Economics, vol. 0(Number 1), pages 177-198.
    6. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    7. Deltas, George & Van Der Beek, Gregor, 2003. "An empirical model of transfers within a federation, with an application to the European Union," Journal of Urban Economics, Elsevier, vol. 53(3), pages 339-356, May.

  50. Fisher, Walter H. & Keuschnigg, Christian, 2000. "Public Policy for Efficient Education," Economics Series 90, Institute for Advanced Studies.

    Cited by:

    1. Pierre-Richard Agénor, 2005. "Infrastructure, Public Education and Growth with Congestion Costs," Economics Discussion Paper Series 0524, Economics, The University of Manchester.
    2. Censolo, Roberto & Colombo, Caterina, 2008. "Public consumption composition in a growing economy," Journal of Macroeconomics, Elsevier, vol. 30(4), pages 1479-1495, December.
    3. Martin Zagler & Georg Dürnecker, 2003. "Fiscal Policy and Economic Growth," Journal of Economic Surveys, Wiley Blackwell, vol. 17(3), pages 397-418, July.
    4. Eleftherios Goulas & Athina Zervoyianni, 2012. "Growth, Deficits and Uncertainty in a Panel of 28 Countries," Working Paper series 52_12, Rimini Centre for Economic Analysis.
    5. Maria Ines Barbosa Camargo, 2015. "Efectos de los mecanismos de financiación en el acceso a la educación superior en Colombia," Investigaciones de Economía de la Educación volume 10, in: Marta Rahona López & Jennifer Graves (ed.), Investigaciones de Economía de la Educación 10, edition 1, volume 10, chapter 5, pages 115-134, Asociación de Economía de la Educación.

  51. Keuschnigg, Christian & Keuschnigg, Mirela & Koman, Reinhard, 2000. "Public Debt and Generational Balance in Austria Lueth, Erik; Raffelhueschen, Bernd," Economics Series 80, Institute for Advanced Studies.

    Cited by:

    1. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Schuh, Ulrich, 2013. "Ein Schulden-Check für Österreich," Policy Notes 5, EcoAustria – Institute for Economic Research.
    2. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Thomas, Tobias, 2018. "Nachhaltig oder nicht? Österreichs Staatsfinanzen im Schulden-Check," Policy Notes 26, EcoAustria – Institute for Economic Research.
    3. Berger, Johannes & Strohner, Ludwig & Thomas, Tobias, 2018. "Reformszenarien für eine nachhaltige Finanzierung des österreichischen Pensionssystems," Policy Notes 23, EcoAustria – Institute for Economic Research.
    4. Joze Sambt & Alexia Prskawetz, 2011. "National Transfer Accounts for Austria: low levels of education and the generosity of the social security system," Chapters, in: Ronald Lee & Andrew Mason (ed.), Population Aging and the Generational Economy, chapter 11, Edward Elgar Publishing.
    5. Berger, Johannes & Strohner, Ludwig & Thomas, Tobias, 2019. "Keine Zeit für mangelnde Budgetdisziplin: Analyse der Effekte von Ausgabensteigerungen, Arbeitsmarkt und Zins auf die Nachhaltigkeit der öffentlichen Finanzen," Policy Notes 37, EcoAustria – Institute for Economic Research.
    6. Michael Ben-Gad, 2013. "Public Deficit Bias and Immigration," 2013 Meeting Papers 21, Society for Economic Dynamics.
    7. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Thomas, Tobias, 2018. "Pflegefinanzierung in Österreich: Nachhaltigkeit und Reformoptionen," Policy Notes 25, EcoAustria – Institute for Economic Research.

  52. Wilhelm Kohler & Christian Keuschnigg, 2000. "An incumbent country view on eastern enlargement of the EU Part I: A general treatment," Economics working papers 2000-25, Department of Economics, Johannes Kepler University Linz, Austria.

    Cited by:

    1. Wilhelm Kohler, 2003. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Economics working papers 2003-16, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Justin B. May, 2007. "Trade and Migration in an Enlarged European Union: A Spatial Analysis," Working Papers 64, Department of Economics, College of William and Mary.
    3. Torstein Bye & Erling Holmϕy, 2010. "Removing Policy-based Comparative Advantage for Energy Intensive Production: Necessary Adjustments of the Real Exchange Rate and Industry Structure," The Energy Journal, , vol. 31(1), pages 177-198, January.
    4. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Effects of Trade and Market Integration in a Small Open Economy - A Dynamic CGE Approach," DREAM Working Paper Series 200203, Danish Rational Economic Agents Model, DREAM.
    5. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    6. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Economic Consequences for Denmark of EU Enlargement," DREAM Working Paper Series 200202, Danish Rational Economic Agents Model, DREAM.
    7. Torstein Bye & Erling Erling Holmoy, 2010. "Removing Policy-based Comparative Advantage for Energy Intensive Production: Necessary Adjustments of the Real Exchange Rate and Industry Structure," The Energy Journal, International Association for Energy Economics, vol. 0(Number 1), pages 177-198.
    8. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
    9. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    10. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).

  53. Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.

    Cited by:

    1. Christian Keuschnigg, 2003. "Optimal Public Policy For Venture Capital Backed Innovation," University of St. Gallen Department of Economics working paper series 2003 2003-09, Department of Economics, University of St. Gallen.
    2. Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Cumming, Douglas J., 2005. "Capital structure in venture finance," Journal of Corporate Finance, Elsevier, vol. 11(3), pages 550-585, June.
    4. Laura Bottazzi & Marco da Rin, 2003. "Financing Entrepreneurial Firms in Europe: Facts, Issues, and Research Agenda," CESifo Working Paper Series 958, CESifo.
    5. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
    6. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
    7. Hansson, Åsa, 2005. "The Wealth Tax and Entrepreneurial Activity," Working Papers 2005:43, Lund University, Department of Economics.
    8. Thomas Hellmann & Veikko Thiele, 2019. "Fostering Entrepreneurship: Promoting Founding or Funding?," Management Science, INFORMS, vol. 67(6), pages 2502-2521, June.
    9. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2003. "A cross-country comparison of full and partial venture capital exits," Journal of Banking & Finance, Elsevier, vol. 27(3), pages 511-548, March.
    10. Yu-Li Lin & Hsiu-Wen Liu & Fengzeng Xu & Hao Wang, 2016. "Environmental Conditions, Entrepreneur Alertness and Social Capital on Performance," International Business Research, Canadian Center of Science and Education, vol. 9(8), pages 1-13, August.
    11. Nir Kshetri, 2023. "The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-38, December.
    12. Paul A. Coomes & Jose Fernandez & Stephan F. Gohmann, 2013. "The Rate of Proprietorship Among Metropolitan Areas: The Impact of the Local Economic Environment and Capital Resources," Entrepreneurship Theory and Practice, , vol. 37(4), pages 745-770, July.
    13. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    14. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    15. Vesa Kanniainen & Christian Keuschnigg, 2001. "Start-Up Investment with Scarce Venture Capital Support," CESifo Working Paper Series 439, CESifo.
    16. Stenholm, Pekka & Acs, Zoltan J. & Wuebker, Robert, 2013. "Exploring country-level institutional arrangements on the rate and type of entrepreneurial activity," Journal of Business Venturing, Elsevier, vol. 28(1), pages 176-193.
    17. Christian Keuschnigg & Søren Bo Nielsen, "undated". "Public Policy for Venture Capital," EPRU Working Paper Series 01-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    18. Yury Osintsev, 2010. "Venture Financing Of Start-Ups: A Model Of Contract Between Vc Fund And Entrepreneur," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 55(187), pages 61-86, October –.
    19. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    20. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    21. Berger, Marius & Gottschalk, Sandra, 2021. "Financing and advising early stage startups: The effect of angel investor subsidies," ZEW Discussion Papers 21-069, ZEW - Leibniz Centre for European Economic Research.
    22. Cumming, Douglas J. & MacIntosh, Jeffrey G., 2006. "Crowding out private equity: Canadian evidence," Journal of Business Venturing, Elsevier, vol. 21(5), pages 569-609, September.
    23. Castellaneta, Francesco & Conti, Raffaele & Veloso, Francisco M. & Kemeny, Carlos A., 2016. "The effect of trade secret legal protection on venture capital investments: Evidence from the inevitable disclosure doctrine," Journal of Business Venturing, Elsevier, vol. 31(5), pages 524-541.
    24. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    25. Hyytinen, Ari & Takalo, Tuomas, 2008. "Investor protection and business creation," International Review of Law and Economics, Elsevier, vol. 28(2), pages 113-122, June.
    26. Ant Bozkaya & William R. Kerr, 2014. "Labor Regulations and European Venture Capital," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 23(4), pages 776-810, December.
    27. Da Rin, Marco & Nicodano, Giovanna & Sembenelli, Alessandro, 2005. "Public policy and the creation of active venture capital markets," Working Paper Series 430, European Central Bank.
    28. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
    29. Dennis M. Steininger & M. Kathryn Brohman & Jörn H. Block, 2022. "Digital Entrepreneurship: What is New if Anything?," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 64(1), pages 1-14, February.
    30. Johan, S.A. & Cumming, D., 2006. "Corporate social responsibility : domestic and international private equity institutional investment," Discussion Paper 2006-002, Tilburg University, Tilburg Law and Economic Center.
    31. Thomas Standaert & Sophie Manigart, 2018. "Government as fund-of-fund and VC fund sponsors: effect on employment in portfolio companies," Small Business Economics, Springer, vol. 50(2), pages 357-373, February.
    32. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
    33. Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship: An Introduction," Working Paper Series 688, Research Institute of Industrial Economics.
    34. Da Rin, Marco & Penas, Maria, 2015. "Venture Capital and Innovation Strategies," Other publications TiSEM 6aaa2b8c-d388-4a92-9835-e, Tilburg University, School of Economics and Management.
    35. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    36. Walz, Uwe & Cumming, Douglas, 2004. "Private equity returns and disclosure around the world," CFS Working Paper Series 2004/05, Center for Financial Studies (CFS).
    37. Lerner, Josh & Tåg, Joacim, 2013. "Institutions and Venture Capital," Working Papers 2012:17, Swedish Entrepreneurship Forum.
    38. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    39. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    40. Jean-Bernard Chatelain & Kirsten Ralf, 2005. "Tax Evasion, Investors Protection and Corporate Governance," Money Macro and Finance (MMF) Research Group Conference 2005 65, Money Macro and Finance Research Group.
    41. Douglas Cumming & Sofia Johan, 2010. "Phasing Out an Inefficient Venture Capital Tax Credit," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 227-252, September.
    42. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    43. Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
    44. Stefano Bonini & Senem Alkan, 2012. "The political and legal determinants of venture capital investments around the world," Small Business Economics, Springer, vol. 39(4), pages 997-1016, November.
    45. Schwienbacher, Armin, 2007. "A theoretical analysis of optimal financing strategies for different types of capital-constrained entrepreneurs," Journal of Business Venturing, Elsevier, vol. 22(6), pages 753-781, November.
    46. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    47. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    48. Robin Boadway & Oana Secrieru & Marianne Vigneault, 2005. "A Search Model of Venture Capital, Entrepreneurship, and Unemployment," Staff Working Papers 05-24, Bank of Canada.
    49. Cumming, Douglas & Li, Dan, 2013. "Public policy, entrepreneurship, and venture capital in the United States," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 345-367.
    50. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    51. Amina Hamdouni, 2011. "Impact de la syndication sur la performance des entreprises financées par capital-investissement et sur la richesse des parties prenantes," Post-Print hal-00650456, HAL.
    52. Hirsch, Julia, 2006. "Public policy and venture capital financed innovation: A contract design approach," CFS Working Paper Series 2006/29, Center for Financial Studies (CFS).
    53. Jinbo Wang & Maosheng Ran & Yi Li & Heng Zhan, 2022. "Is venture capital a catalyst for innovative entrepreneurship in China? Empirical analysis based on the PSM‐DID method," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(4), pages 1039-1058, June.
    54. Adil El Fakir & Richard Fairchild & Mohamed Tkiouat & Abderrahim Taamouti, 2023. "A bargaining model for PLS entrepreneurial financing: A game theoretic model using agent‐based simulation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1228-1241, April.
    55. Diego d'Andria, 2017. "Tax policy and entrepreneurial entry with information asymmetry and learning," JRC Working Papers on Taxation & Structural Reforms 2017-01, Joint Research Centre.
    56. Wonglimpiyarat, Jarunee, 2009. "The influence of capital market laws and initial public offering (IPO) process on venture capital," European Journal of Operational Research, Elsevier, vol. 192(1), pages 293-301, January.
    57. Christian Keuschnigg & Søren Bo Nielsen, 2004. "Progressive Taxation, Moral Hazard, and Entrepreneurship," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 471-490, August.
    58. Thomas Gehrig & Rune Stenbacka, 2003. "Venture Cycles: Theory and Evidence," CESifo Working Paper Series 882, CESifo.
    59. Cumming, D. & Johan, S.A., 2006. "Regulatory harmonization and the development of private equity markets," Discussion Paper 2006-001, Tilburg University, Tilburg Law and Economic Center.
    60. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
    61. Douglas Cumming & Sofia Johan, 2006. "Provincial preferences in private equity," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 20(4), pages 369-398, December.
    62. Christian Keuschnigg, 2003. "Public Policy and Venture Capital Backed Innovation," CESifo Working Paper Series 1066, CESifo.
    63. Petutschnig, Matthias, 2017. "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 14-31.
    64. Gehrig, Thomas & Stenbacka, Rune, 2011. "Decentralized screening: Coordination failure, multiple equilibria and cycles," Journal of Financial Stability, Elsevier, vol. 7(2), pages 60-69, June.
    65. Aleksandrova, E. & Verkhovskaya, O., 2015. "Institutional determinants of necessity-driven entrepreneurship," Working Papers 6434, Graduate School of Management, St. Petersburg State University.
    66. James A. Brander & Qianqian Du & Thomas Hellmann, 2015. "The Effects of Government-Sponsored Venture Capital: International Evidence," Review of Finance, European Finance Association, vol. 19(2), pages 571-618.
    67. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    68. Cumming, Douglas & Fleming, Grant & Suchard, Jo-Ann, 2005. "Venture capitalist value-added activities, fundraising and drawdowns," Journal of Banking & Finance, Elsevier, vol. 29(2), pages 295-331, February.
    69. Soleimani Dahaj, Arash & Cozzarin, Brian Paul, 2019. "Government venture capital and cross-border investment," Global Finance Journal, Elsevier, vol. 41(C), pages 113-127.
    70. Uschi Backes-Gellner & Arndt Werner, 2003. "Entrepreneurial Signaling: Success Factors for Innovative Start-Ups," Working Papers 0055, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Mar 2004.
    71. Clemens, Christiane, 2004. "Entrepreneurship and Growth - An Overlapping Generations Approach -," Hannover Economic Papers (HEP) dp-304, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    72. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    73. Clemens Fuest & Bernd Huber & Philipp Tillessen, 2003. "Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets," CESifo Working Paper Series 872, CESifo.
    74. Lora Dimitrova & Sapnoti K Eswar, 2023. "Capital Gains Tax, Venture Capital, and Innovation in Start-Ups," Review of Finance, European Finance Association, vol. 27(4), pages 1471-1519.
    75. Bernile, Gennaro & Cumming, Douglas & Lyandres, Evgeny, 2007. "The size of venture capital and private equity fund portfolios," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 564-590, September.
    76. Rainer Fehn & Thomas Fuchs, 2003. "Capital Market Institutions and Venture Capital: Do They Affect Unemployment and Labour Demand?," CESifo Working Paper Series 898, CESifo.
    77. Oana Secrieru & Marianne Vigneault, 2004. "Public Venture Capital and Entrepreneurship," Staff Working Papers 04-10, Bank of Canada.
    78. Marco Da Rin & María Fabiana Penas, 2007. "The Effect of Venture Capital on Innovation Strategies," NBER Working Papers 13636, National Bureau of Economic Research, Inc.
    79. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    80. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    81. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    82. John Armour & Douglas Cumming, 2006. "The legislative road to Silicon Valley," Oxford Economic Papers, Oxford University Press, vol. 58(4), pages 596-635, October.
    83. Robin Boadway & Motohiro Sato, 2011. "Entrepreneurship and asymmetric information in input markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 166-192, April.
    84. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    85. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    86. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo.
    87. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2021. "Efficiency and the taxation of bank profits," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 191-211, February.
    88. Riyanto, Yohanes E. & Schwienbacher, Armin, 2006. "The strategic use of corporate venture financing for securing demand," Journal of Banking & Finance, Elsevier, vol. 30(10), pages 2809-2833, October.
    89. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Corporate Relocation in Venture Capital Finance," Entrepreneurship Theory and Practice, , vol. 33(5), pages 1121-1155, September.
    90. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    91. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2004. "Legality and venture governance around the world," CFS Working Paper Series 2004/17, Center for Financial Studies (CFS).
    92. Cumming, Douglas & Henriques, Irene & Sadorsky, Perry, 2016. "‘Cleantech’ venture capital around the world," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 86-97.
    93. Fuest, Clemens & Tillessen, Philipp, 2005. "Why do governments use closed ended subsidies to support entrepreneurial investment?," Economics Letters, Elsevier, vol. 89(1), pages 24-30, October.
    94. Gil Avnimelech & Alessandro Rosiello & Morris Teubal, 2010. "Evolutionary interpretation of venture capital policy in Israel, Germany, UK and Scotland," Science and Public Policy, Oxford University Press, vol. 37(2), pages 101-112, March.
    95. Alessandro Rosiello & Gil Avnimelech & Morris Teubal, 2011. "Towards a systemic and evolutionary framework for venture capital policy," Journal of Evolutionary Economics, Springer, vol. 21(1), pages 167-189, February.
    96. Khan, Muhammad Zubair & Khan, Zafir Ullah & Hameed, Affan & Zada, Shehnaz Sahib, 2021. "On the upside or flipside: Where is venture capital positioned in the era of digital disruptions?," Technology in Society, Elsevier, vol. 65(C).
    97. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  54. Keuschnigg, Christian & Kohler, Wilhelm K., 1998. "Eastern Enlargement of the EU: How much is it Worth for Austria?," CEPR Discussion Papers 1786, C.E.P.R. Discussion Papers.

    Cited by:

    1. Peter Huber & Helmut Hofer, 2001. "Teilprojekt 9: Auswirkungen der EU-Erweiterung auf den österreichischen Arbeitsmarkt," WIFO Studies, WIFO, number 19839, January.
    2. Svetla Boneva, 2003. "The set of tools for evaluation of expenses on and benefits from the expansion of the European Union to the East," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 79-108.
    3. Arjan Lejour & Ruud de Mooij & Richard Nahuis, 2001. "EU enlargement: economic implications for countries and industries," CPB Document 11, CPB Netherlands Bureau for Economic Policy Analysis.
    4. Liesbet Okkerse, 2008. "How To Measure Labour Market Effects Of Immigration: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 22(1), pages 1-30, February.
    5. Elisabeth Christen & Klaus S. Friesenbichler & Alexander Hudetz & Claudia Kettner-Marx & Ina Meyer & Franz Sinabell, 2021. "Außenhandel und nachhaltige Entwicklung in Österreich. Befunde auf der Grundlage von vorliegenden Quellen," WIFO Studies, WIFO, number 69290, January.
    6. Bartosova, Dasa & Bartova, Lubica & Fidrmuc, Jarko, 2008. "EU Enlargement Implications on the New Member States Agri-food Trade," 2008 International Congress, August 26-29, 2008, Ghent, Belgium 44122, European Association of Agricultural Economists.
    7. Kimakova, Alena & Rajabiun, Reza, 1999. "An Applied General Equilibrium Analysis of EU Integration for Hungary and Slovakia," Transition Economics Series 9, Institute for Advanced Studies.
    8. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    9. Berger, Johannes & Strohner, Ludwig, 2022. "Can labour mobility reduce imbalances in the euro area?," Research Papers 20, EcoAustria – Institute for Economic Research.
    10. Wilhelm Kohler, 2003. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Economics working papers 2003-16, Department of Economics, Johannes Kepler University Linz, Austria.
    11. Lee, Hiro & Owen, Robert F. & van der Mensbrugghe, Dominique, 2009. "Regional integration in Asia and its effects on the EU and North America," Journal of Asian Economics, Elsevier, vol. 20(3), pages 240-254, May.
    12. Tito Boeri & Herbert Brücker, 2005. "Migration, Co-ordination Failures and EU Enlargement: Paper Presented at the 41st Economic Policy Panel in Luxembourg, 15/16 April 2005," Discussion Papers of DIW Berlin 481, DIW Berlin, German Institute for Economic Research.
    13. Ewald Walterskirchen, 1998. "Auswirkungen der EU-Osterweiterung auf den österreichischen Arbeitsmarkt," WIFO Monatsberichte (monthly reports), WIFO, vol. 71(8), pages 531-540, August.
    14. Strohner Ludwig & Berger Johannes & Thomas Tobias, 2018. "Sekt oder Selters? – Ökonomische Folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(4), pages 313-330, December.
    15. Peter Huber, 2001. "Regionale Arbeitsmarktwirkungen der Ostintegration," WIFO Monatsberichte (monthly reports), WIFO, vol. 74(11), pages 667-676, November.
    16. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
    17. Hiro Lee & Dominique van der Mensbrugghe, 2007. "Regional Integration, Sectoral Adjustments and Natural Groupings in East Asia," OSIPP Discussion Paper 07E008, Osaka School of International Public Policy, Osaka University.
    18. Thomas Davoine, 2023. "The joint macroeconomic impacts of capital markets integration and fertility," Review of International Economics, Wiley Blackwell, vol. 31(2), pages 687-720, May.
    19. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    20. Wilhelm Kohler, 2000. "Die Osterweiterung der EU aus der Sicht bestehender Mitgliedsländer: Was lehrt uns die Theorie der ökonomischen Integration?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 115-141, May.
    21. Peter Egger, 2001. "European Integration in Trade and FDI: A Dynamic Perspective," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(02), pages 30-35, October.
    22. Wilhelm Kohler & Chrisran Keuschnigg, 2001. "An Incumbent Country View on Eastern Enlargement of the EU. Part II: The Austrian Case," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 28(2), pages 159-185, June.
    23. Peter Huber & Yvonne Wolfmayr, 2000. "Außenhandel und Löhne. Ein Literaturüberblick," WIFO Monatsberichte (monthly reports), WIFO, vol. 73(3), pages 197-210, March.
    24. Marques, Alexandra P.S. & Rodrigues, João F.D. & Domingos, Tiago M.D., 2010. "The circular flow of CO2 emissions embodied in international trade," Conference papers 331986, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    25. Alho, Kari E.O. & Kaitila, Ville & Widgrén, Mika, 2005. "Speed of Convergence and Relocation: New EU Member Countries Catching up with the Old," Discussion Papers 963, The Research Institute of the Finnish Economy.
    26. Boeri, Tito & Brücker, Herbert, 2005. "Migration, Co-ordination Failures and EU Enlargement," IZA Discussion Papers 1600, Institute of Labor Economics (IZA).
    27. Wilhelm Kohler, 2000. "Die Osterweiterung der EU aus der Sicht bestehender Mitgliedsländer: Was lehrt uns die Theorie der ökonomischen Integration?," Economics working papers 2000-01, Department of Economics, Johannes Kepler University Linz, Austria.
    28. Hofer, Helmut & Huber, Peter, 2001. "Wage and Mobility Effects of Trade and Migration on the Austrian Labour Market," Economics Series 97, Institute for Advanced Studies.
    29. Reinhard Neck & Gottfried Haber & Warwick Mckibbin, 2000. "Macroeconomic impacts of European union membership of central and eastern European economies," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 28(1), pages 71-82, March.
    30. Lee, Hiro & van der Mensbrugghe, Dominique, 2006. "Deep integration and its impacts on non-members: EU enlargement and East Asia," MPRA Paper 82286, University Library of Munich, Germany.
    31. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
    32. Ewa Balcerowicz, 2007. "The Impact of Poland's EU Accession on its Economy," CASE Network Studies and Analyses 0335, CASE-Center for Social and Economic Research.
    33. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    34. Harald Badinger & Fritz Breuss, 2011. "The Quantitative Effects of European Post-war Economic Integration," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume III, chapter 14, Edward Elgar Publishing.
    35. Wolfgang Quaisser & John Hall, 2002. "Toward Agenda 2007 : Preparing the EU for Eastern Enlargement," Working Papers 240, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    36. Veliko Dimitrov & Vladimir Dubrovskiy & Irina Orlova, 2007. "Institutional Harmonization in the Context of Relations Between the EU and Its Eastern Neighbours: Costs and Benefits and Methodologies of Their Measurement," CASE Network Reports 0075, CASE-Center for Social and Economic Research.
    37. Alho, Kari E.O. & Kaitila, Ville & Widgrén, Mika, 2008. "Offshoring, Relocation and the Speed of Convergence in the Enlarged European Union," Discussion Papers 1156, The Research Institute of the Finnish Economy.
    38. Wilhelm Kohler & Christian Arndt & Anselm Mattes & Michael Knogler & Fidelis Lankes & Jarko Fidmuc, 2007. "Die neuen Mitglieder: Motor oder Bremse der europäischen Integration?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(14), pages 03-20, July.
    39. Ben J. Heijdra & Christian Keuschnigg, 2000. "Integration and Search Unemployment: An Analysis of Eastern EU Enlargement," CESifo Working Paper Series 341, CESifo.
    40. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).

  55. Keuschnigg, Christian, 1998. "Venture Capital: A Case for Investment Promotion," CEPR Discussion Papers 1887, C.E.P.R. Discussion Papers.

    Cited by:

    1. Berthold, Norbert & Fehn, Rainer, 2002. "Struktureller Wandel, new economy und Beschäftigungsentwicklung: welche Rolle spielen die institutionellen Rahmenbedingungen auf dem Kapitalmarkt?," Discussion Paper Series 53, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

  56. Keuschnigg, Christian, 1996. "Business Formation and Aggregate Investment," CEPR Discussion Papers 1515, C.E.P.R. Discussion Papers.

    Cited by:

    1. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
    2. Keuschnigg, Christian & Kohler, Wilhelm K., 1994. "Commercial Policy and Dynamic Adjustment Under Monopolistic Competition," CEPR Discussion Papers 1037, C.E.P.R. Discussion Papers.
    3. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
    4. Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
    5. Martin D. Dietz, 2004. "Dividend and Capital Gains Taxation in a Cross-Section of Firms," Public Economics 0405004, University Library of Munich, Germany.

  57. Keuschnigg, Christian & Kohler, Wilhelm, 1996. "Innovation, Capital Accumulation and Economic Transition," East European Series 33, Institute for Advanced Studies.

    Cited by:

    1. Alexander F. Wagner & Mathias Dufour & Friedrich Schneider, 2003. "Satisfaction not Guaranteed - Institutions and Satisfaction with Democracy in Western Europe," CESifo Working Paper Series 910, CESifo.
    2. Friedrich Schneider & Kausik Chaudhuri & Sumana Chatterjee, 2003. "The Size and Development of the Indian Shadow Economy and a Comparison with other 18 Asian Countries: An Empirical Investigation," Economics working papers 2003-02, Department of Economics, Johannes Kepler University Linz, Austria.
    3. Gerhard Palme, 1998. "Auswirkungen der EU-Osterweiterung auf die österreichische Sachgüterproduktion. Ostöffnungseffekte beleben österreichische Industrie," WIFO Monatsberichte (monthly reports), WIFO, vol. 71(11), pages 761-769, November.
    4. Piazolo, Daniel, 1998. "Investment behavior in dynamic computable general equilibrium models for transition economies," Kiel Working Papers 879, Kiel Institute for the World Economy (IfW Kiel).
    5. Rutherford, Thomas F. & Tarr, David G., 1998. "Trade liberalization and endogenous growth in a small open economy : a quantitative assessment," Policy Research Working Paper Series 1970, The World Bank.

  58. Keuschnigg, Christian & Nielsen, Soren Bo, 1994. "Housing Markets and Vacant Land," Economics Series 1, Institute for Advanced Studies.

    Cited by:

    1. Luis H.R. Alvarez & Jukka Lempa & Elias Oikarinen, 2009. "Do Standard Real Option Models Overestimate the Required Rate of Return of Real Estate Investment Opportunities?," Discussion Papers 52, Aboa Centre for Economics.
    2. Elias Oikarinen, 2009. "Dynamic linkages between housing and lot prices: Empirical evidence from Helsinki," Discussion Papers 53, Aboa Centre for Economics.
    3. Saha, Anuradha, 2023. "Land and housing: The twin forces of non-balanced growth," Journal of Macroeconomics, Elsevier, vol. 76(C).

  59. Keuschnigg, Christian & Kohler, Wilhelm K., 1994. "Commercial Policy and Dynamic Adjustment Under Monopolistic Competition," CEPR Discussion Papers 1037, C.E.P.R. Discussion Papers.

    Cited by:

    1. Leon Bettendorf & Ben Heijdra, 2001. "Intergenerational and International Welfare Leakages of a Product Subsidy in a Small Open Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(5), pages 705-729, November.
    2. Bettendorf, Leon J.H. & Heijdra, Ben J., 1999. "Intergenerational and international welfare leakages of a tariff in a small open economy," Research Report 99C19, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Leon Bettendorf & Ben Heijdra, 2001. "Intergenerational welfare effects of a tariff under monopolistic competition," Journal of Economics, Springer, vol. 73(3), pages 313-346, October.
    4. Holmøy, Erling, 2016. "The development and use of CGE models in Norway," Journal of Policy Modeling, Elsevier, vol. 38(3), pages 448-474.
    5. Willenbockel, Dirk, 1999. "Dynamic applied general equilibrium trade policy analysis in the presence of foreign asset cross-ownership," Economic Modelling, Elsevier, vol. 16(3), pages 371-388, August.
    6. Anders Due Madsen & Morten Lobedanz Sørensen, 2002. "Effects of Trade and Market Integration in a Small Open Economy - A Dynamic CGE Approach," DREAM Working Paper Series 200203, Danish Rational Economic Agents Model, DREAM.
    7. Carlos E. Zarazaga, 2000. "Measuring the benefits of unilateral trade liberalization; part 2: dynamic models," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q1, pages 29-39.
    8. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    9. Wilhelm Kohler, 2000. "Die Osterweiterung der EU aus der Sicht bestehender Mitgliedsländer: Was lehrt uns die Theorie der ökonomischen Integration?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 115-141, May.
    10. Ben Fine, 1998. "Endogenous Growth Theory: A Critical Assessment," Working Papers 80, Department of Economics, SOAS University of London, UK.
    11. Wilhelm Kohler, 2000. "Die Osterweiterung der EU aus der Sicht bestehender Mitgliedsländer: Was lehrt uns die Theorie der ökonomischen Integration?," Economics working papers 2000-01, Department of Economics, Johannes Kepler University Linz, Austria.
    12. Dissou, Yazid & Mac Leod, Carolyn & Souissi, Mokhtar, 2002. "Compliance costs to the Kyoto Protocol and market structure in Canada: a dynamic general equilibrium analysis," Journal of Policy Modeling, Elsevier, vol. 24(7-8), pages 751-779, November.
    13. Kohler Wilhelm & Jung Benjamin, 2017. "Wie vorteilhaft ist internationaler Handel?: Ein neuer Ansatz zur Vermessung der Gewinne," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 18(1), pages 32-55, April.
    14. Faehn, Taran & Holmoy, Erling, 2003. "Trade liberalisation and effects on pollutive emissions to air and deposits of solid waste. A general equilibrium assessment for Norway," Economic Modelling, Elsevier, vol. 20(4), pages 703-727, July.
    15. Wilhelm Kohler & Christian Keuschnigg, 2000. "An Incumbent Country View on Eastern Enlargement of the EU Part I: A General Treatment," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(4), pages 325-351, December.
    16. Taran Fæhn & Erling Holmøy, 2001. "Trade Liberalisation and Effects on Pollutive Emissions and Waste A General Equilibrium Assessment for Norway," Discussion Papers 298, Statistics Norway, Research Department.
    17. Taran Fæhn & Erling Holmøy, 1999. "Welfare Effects of Trade Liberalisation in Distorted Economies A Dynamic General Equilibrium Assessment for Norway," Discussion Papers 251, Statistics Norway, Research Department.
    18. Ben J. Heijdra & Christian Keuschnigg, 2000. "Integration and Search Unemployment: An Analysis of Eastern EU Enlargement," CESifo Working Paper Series 341, CESifo.
    19. Aurora A.C. Teixeira & Natércia Fortuna, 2006. "Human capital, trade and long-run productivity. Testing the technological absorption hypothesis for the Portuguese economy, 1960-2001," FEP Working Papers 226, Universidade do Porto, Faculdade de Economia do Porto.
    20. Christian Keuschnigg, 1998. "Investment Externalities and a Corrective Subsidy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(4), pages 449-469, October.

  60. Keuschnigg, Christian, 1991. "How to compute perfect foresight equilibria," Discussion Papers, Series II 150, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

    Cited by:

    1. Keuschnigg, Christian & Kohler, Wilhelm K., 1991. "An intertemporal CGE model for Austria: Model structure and calibration," Discussion Papers, Series II 152, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.

Articles

  1. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.
    See citations under working paper version above.
  2. Egger, Peter H. & Erhardt, Katharina & Keuschnigg, Christian, 2020. "Heterogeneous tax sensitivity of firm-level investments," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 512-538.
    See citations under working paper version above.
  3. Keuschnigg, Christian & Kogler, Michael, 2020. "The Schumpeterian role of banks: Credit reallocation and capital structure," European Economic Review, Elsevier, vol. 121(C).

    Cited by:

    1. Keuschnigg, Christian & Kirschner, Linda & Kogler, Michael & Winterberg, Hannah, 2020. "Italy in the Eurozone," CEPR Discussion Papers 15040, C.E.P.R. Discussion Papers.
    2. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.
    3. Keuschnigg, Christian & Kogler, Michael & Matt, Johannes, 2022. "Banks, Credit Reallocation, and Creative Destruction," CEPR Discussion Papers 17701, C.E.P.R. Discussion Papers.
    4. Yusuf Adeneye & Fathyah Hashim & Yusuf Babatunde Rahman & Normaizatul Akma Saidi, 2023. "COVID-19 Dynamics and Financing of Cash Flow Shortages: Evidence from Firm-Level Survey," Capital Markets Review, Malaysian Finance Association, vol. 31(2), pages 23-53.

  4. Peter H. Egger & Christian Keuschnigg, 2017. "Access to credit and comparative advantage," Canadian Journal of Economics, Canadian Economics Association, vol. 50(2), pages 481-505, May.

    Cited by:

    1. Amon Simba & Mahdi Tajeddin & Léo-Paul Dana & Domingo E. Ribeiro Soriano, 2024. "Deconstructing involuntary financial exclusion: a focus on African SMEs," Small Business Economics, Springer, vol. 62(1), pages 285-305, January.
    2. Chen, Minjia & Matousek, Roman, 2020. "Do productive firms get external finance? Evidence from Chinese listed manufacturing firms," International Review of Financial Analysis, Elsevier, vol. 67(C).
    3. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.
    4. Peter Eppinger & Marcel Smolka, 2020. "Firm Exports, Foreign Ownership, and the Global Financial Crisis," CESifo Working Paper Series 8808, CESifo.
    5. Gong, Binglin & Zhou, Haiwen, 2023. "The Choice of Technology and International Trade," MPRA Paper 116192, University Library of Munich, Germany.
    6. Robert C. Feenstra & Zhiyuan Li & Miaojie Yu, 2011. "Exports and Credit Constraints Under Incomplete Information: Theory and Evidence from China," NBER Working Papers 16940, National Bureau of Economic Research, Inc.

  5. Christian Keuschnigg & Klaus Weyerstrass, 2015. "Macroeconomic Adjustment and Institutional Reforms in the Euro Area," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 21(3), pages 275-285, August.

    Cited by:

    1. Azmat Gani & Tareq Rasul, 2020. "The Institutional Quality Effect on Credits Provided by the Banks," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(3), pages 249-258, August.

  6. Peter Egger & Christian Keuschnigg, 2015. "Innovation, Trade, and Finance," American Economic Journal: Microeconomics, American Economic Association, vol. 7(2), pages 121-157, May.
    See citations under working paper version above.
  7. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014. "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 54-93, May.
    See citations under working paper version above.
  8. Stefan Homburg & Carsten Hefeker & Christian Keuschnigg & Klaus Weyerstraß & Markus Brunnermeier & Wolfgang Quaisser & Lars P. Feld, 2014. "Staatsschuldenkrise: Zeitbombe für die Währungsunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(15), pages 03-30, August.

    Cited by:

  9. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Sotiris Blanas & Adnan Seric, 2017. "Knowledge Transfer and Intra-Firm Trade," Working Papers 178612931, Lancaster University Management School, Economics Department.
    3. Petra Doleželová, 2020. "Impact Of Unilateral Preferences On Export Structure Of The Least Developed Countries," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 57-70.
    4. Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
    5. Thomas Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "The Effect of Tax Havens on Host Country Welfare," CESifo Working Paper Series 5314, CESifo.
    6. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    7. Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
    8. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
    9. Mariia Ermilova, 2020. "International Experience Of Regulation Of Controlled Transactions Of Transnational Companies," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 71-88.
    10. Tetiana Kaminska & Ihor Okhrimenko & Natalia Wasilewska, 2020. "Method For Implementing The Macroeconomic Analysis Of The Agricultural Market Of The European Union," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 5-20.
    11. Dominik Boddin & Frank Stähler, 2018. "The Organization of International Trade," CESifo Working Paper Series 7378, CESifo.
    12. Michael P Devereux & John Vella, 2014. "Are we heading towards a corporate tax system fit for the 21st century?," Working Papers 1425, Oxford University Centre for Business Taxation.
    13. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
    14. 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.
    15. Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
    16. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
    17. Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
    18. Marcel Kordoš, 2020. "The Synergy Of Eu Competition And Industry Policies Within The Industry 4.0 Concept: Parallels And Challenges," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 21-35.
    19. František Škvrnda, 2020. "On Contradictory Of Multipolarity Creation Process In The International Relations In The 21st Century," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 36-56.
    20. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    21. Sotiris Blanas & Adnan Seric, 2017. "Determinants of Intra-Firm Trade," Working Papers 178118175, Lancaster University Management School, Economics Department.
    22. Egger, Peter & Seidel, Tobias, 2013. "Corporate taxes and intra-firm trade," European Economic Review, Elsevier, vol. 63(C), pages 225-242.

  10. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
    3. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    4. Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
    5. Bond, Stephen & Xing, Jing, 2015. "Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries," Journal of Public Economics, Elsevier, vol. 130(C), pages 15-31.
    6. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
    7. Bournakis, Ioannis & Mallick, Sushanta, 2018. "TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK," Economic Modelling, Elsevier, vol. 70(C), pages 579-590.
    8. Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.
    9. Mellace, Giovanni & Ventura, Marco, 2023. "The short-run effects of public incentives for innovation in Italy," Economic Modelling, Elsevier, vol. 120(C).
    10. Ernesto Zangari, 2020. "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers) 1291, Bank of Italy, Economic Research and International Relations Area.
    11. Wang, Jingwen & Shen, Guangjun & Tang, Dunzhe, 2021. "Does tax deduction relax financing constraints? Evidence from China's value-added tax reform," China Economic Review, Elsevier, vol. 67(C).
    12. Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes," Working Papers tax-mpg-rps-2023-25, Max Planck Institute for Tax Law and Public Finance.
    13. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.

  11. Christian Keuschnigg, 2012. "Should Europe Become a Fiscal Union?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(01), pages 35-43, April.
    See citations under working paper version above.
  12. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.

    Cited by:

    1. Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021. "Consolidating the Covid Debt," CEPR Discussion Papers 16846, C.E.P.R. Discussion Papers.
    2. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
    3. Karpavičius, Sigitas & Yu, Fan, 2016. "Should interest expenses be tax deductible?," Economic Modelling, Elsevier, vol. 54(C), pages 100-116.

  13. Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
    See citations under working paper version above.
  14. Christian Keuschnigg & Mirela Keuschnigg & Christian Jaag, 2011. "Aging and the Financing of Social Security in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(II), pages 181-231, June.
    See citations under working paper version above.
  15. Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2010. "Pension reform, retirement, and life-cycle unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 556-585, October.
    See citations under working paper version above.
  16. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
    See citations under working paper version above.
  17. Walter Fisher & Christian Keuschnigg, 2010. "Pension reform and labor market incentives," Journal of Population Economics, Springer;European Society for Population Economics, vol. 23(2), pages 769-803, March.
    See citations under working paper version above.
  18. Keuschnigg, Christian & Ribi, Evelyn, 2009. "Outsourcing, unemployment and welfare policy," Journal of International Economics, Elsevier, vol. 78(1), pages 168-176, June.
    See citations under working paper version above.
  19. Christian Keuschnigg, 2009. "The Role of Corporate Taxation in a Large Welfare State," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 145(IV), pages 443-452, December.
    See citations under working paper version above.
  20. Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.
    See citations under working paper version above.
  21. Dominik Grafenhofer & Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg, 2007. "Economic ageing and demographic change," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 5(1), pages 133-165.
    See citations under working paper version above.
  22. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    See citations under working paper version above.
  23. Kanniainen, Vesa & Keuschnigg, Christian, 2004. "Start-up investment with scarce venture capital support," Journal of Banking & Finance, Elsevier, vol. 28(8), pages 1935-1959, August.
    See citations under working paper version above.
  24. Christian Keuschnigg & Mirela Keuschnigg, 2004. "Aging, Labor Markets, and Pension Reform in Austria," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 359-392, September.
    See citations under working paper version above.
  25. Christian Keuschnigg, 2004. "Taxation of a venture capitalist with a portfolio of firms," Oxford Economic Papers, Oxford University Press, vol. 56(2), pages 285-306, April.
    See citations under working paper version above.
  26. Christian Keuschnigg & Søren Bo Nielsen, 2004. "Progressive Taxation, Moral Hazard, and Entrepreneurship," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 471-490, August.

    Cited by:

    1. Luca Farè & David B. Audretsch & Marcus Dejardin, 2023. "Does democracy foster entrepreneurship?," Small Business Economics, Springer, vol. 61(4), pages 1461-1495, December.
    2. Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
    3. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    4. Farzana Chowdhury & David B. Audretsch & Maksim Belitski, 2019. "Institutions and Entrepreneurship Quality," Entrepreneurship Theory and Practice, , vol. 43(1), pages 51-81, January.
    5. Douglas Cumming & Sofia Johan, 2006. "Is it the Law or the Lawyers? Investment Covenants around the World," European Financial Management, European Financial Management Association, vol. 12(4), pages 535-574, September.
    6. Cumming, Douglas & Johan, Sofia Atiqah binti, 2008. "Preplanned exit strategies in venture capital," European Economic Review, Elsevier, vol. 52(7), pages 1209-1241, October.
    7. Cumming, Douglas J., 2005. "Agency costs, institutions, learning, and taxation in venture capital contracting," Journal of Business Venturing, Elsevier, vol. 20(5), pages 573-622, September.
    8. Douglas Cumming & Sofia Johan, 2010. "Phasing Out an Inefficient Venture Capital Tax Credit," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 227-252, September.
    9. Douglas Cumming & Sofia Johan, 2009. "Pre-seed government venture capital funds," Journal of International Entrepreneurship, Springer, vol. 7(1), pages 26-56, March.
    10. Orkhan Nadirov & Bruce Dehning, 2020. "Tax Progressivity and Entrepreneurial Dynamics," Sustainability, MDPI, vol. 12(9), pages 1-21, April.
    11. Douglas Cumming & Sofia Johan, 2007. "Advice and monitoring in venture finance," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 21(1), pages 3-43, March.
    12. Cumming, Douglas & Li, Dan, 2013. "Public policy, entrepreneurship, and venture capital in the United States," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 345-367.
    13. Cumming, Douglas, 2007. "Government policy towards entrepreneurial finance: Innovation investment funds," Journal of Business Venturing, Elsevier, vol. 22(2), pages 193-235, March.
    14. Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
    15. Ergete Ferede, 2021. "Entrepreneurship and personal income tax: evidence from Canadian provinces," Small Business Economics, Springer, vol. 56(4), pages 1765-1781, April.
    16. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.
    17. Hagen, Kare P. & Sannarnes, Jan Gaute, 2007. "Taxation of uncertain business profits, private risk markets and optimal allocation of risk," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1507-1517, August.
    18. Jacob, Martin & Johan, Sofia & Schweizer, Denis & Zhan, Feng, 2016. "Corporate finance and the governance implications of removing government support programs," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 35-47.
    19. Cumming, Douglas & Schmidt, Daniel & Walz, Uwe, 2010. "Legality and venture capital governance around the world," Journal of Business Venturing, Elsevier, vol. 25(1), pages 54-72, January.
    20. Cumming, D. & Johan, S.A., 2005. "Is it the law or the lawyers? Investment fund covenants," Discussion Paper 2005-005, Tilburg University, Tilburg Law and Economic Center.
    21. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    22. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2008. "Financial intermediaries, ownership structure and the provision of venture capital to SMEs: evidence from Japan," Small Business Economics, Springer, vol. 31(1), pages 59-92, June.
    23. Ergete Ferede, 2013. "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, vol. 40(1), pages 141-153, January.
    24. Douglas Cumming, 2010. "Public policy and the creation of active venture capital markets," Venture Capital, Taylor & Francis Journals, vol. 13(1), pages 75-94, April.
    25. Jiangbin Yin & Xiaoyan Huang & Yunyun Dong & Min Zhao & Weibao Tan, 2021. "Dual‐level impact of regional context and individual attributes on entrepreneurship among return migrants in China," Growth and Change, Wiley Blackwell, vol. 52(2), pages 1099-1116, June.
    26. Cumming, Douglas & Fleming, Grant & Schwienbacher, Armin, 2006. "Legality and venture capital exits," Journal of Corporate Finance, Elsevier, vol. 12(2), pages 214-245, January.

  27. Christian Keuschnigg & Søren Bo Nielsen, 2004. "Taxation and Venture Capital Backed Entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 369-390, August.
    See citations under working paper version above.
  28. Christian Keuschnigg, 2004. "Venture Capital Backed Growth," Journal of Economic Growth, Springer, vol. 9(2), pages 239-261, June.
    See citations under working paper version above.
  29. Martin D. Dietz & Christian Keuschnigg, 2004. "Corporate Income Tax Reform in Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 483-519, December.
    See citations under working paper version above.
  30. Keuschnigg, Christian & Nielsen, Soren Bo, 2004. "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
    See citations under working paper version above.
  31. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
    See citations under working paper version above.
  32. Kanniainen, Vesa & Keuschnigg, Christian, 2003. "The optimal portfolio of start-up firms in venture capital finance," Journal of Corporate Finance, Elsevier, vol. 9(5), pages 521-534, November.
    See citations under working paper version above.
  33. Keuschnigg, Christian & Nielsen, Soren Bo, 2003. "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
    See citations under working paper version above.
  34. Walter H. Fisher & Christian Keuschnigg, 2002. "Public Policy for Efficient Education," Metroeconomica, Wiley Blackwell, vol. 53(4), pages 361-390, November.
    See citations under working paper version above.
  35. Christian Keuschnigg & Wilhelm Kohler, 2002. "Eastern Enlargement of the EU: How Much Is It Worth for Austria?," Review of International Economics, Wiley Blackwell, vol. 10(2), pages 324-342, May.
    See citations under working paper version above.
  36. Christian Keuschnigg & Soren Nielsen, 2001. "Public Policy for Venture Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 557-572, August.
    See citations under working paper version above.
  37. Christian Keuschnigg, 2001. "Business Formation and Aggregate Investment," German Economic Review, Verein für Socialpolitik, vol. 2(1), pages 31-55, February.
    See citations under working paper version above.
  38. Wilhelm Kohler & Chrisran Keuschnigg, 2001. "An Incumbent Country View on Eastern Enlargement of the EU. Part II: The Austrian Case," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 28(2), pages 159-185, June.
    See citations under working paper version above.
  39. Christian Keuschnigg & Mirela Keuschnigg & Wilhelm Kohler, 2001. "The German Perspective on Eastern EU Enlargement," The World Economy, Wiley Blackwell, vol. 24(4), pages 513-542, April.

    Cited by:

    1. Arjan Lejour & Ruud de Mooij & Richard Nahuis, 2001. "EU enlargement: economic implications for countries and industries," CPB Document 11, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Lars Calmfors & Giancarlo Corsetti & Seppo Honkapohja & John Kay & Willi Leibfritz & Gilles Saint-Paul & Hans-Werner Sinn & Xavier Vives, 2004. "The 2004 Enlargement: Key Economic Issues," EEAG Report on the European Economy, CESifo, vol. 0, pages 96-118, October.
    3. Wilhelm Kohler, 2003. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Economics working papers 2003-16, Department of Economics, Johannes Kepler University Linz, Austria.
    4. Nahuis, Richard, 2004. "One size fits all?: Accession to the internal market; an industry-level assessment of EU enlargement," Journal of Policy Modeling, Elsevier, vol. 26(5), pages 571-586, July.
    5. Peter Egger & Kurt Kratena, 2001. "A Tale of Competition between Eastern and Southern Europe (Rerum Concordia Discors)," WIFO Working Papers 170, WIFO.
    6. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    7. Peter Egger, 2001. "European Integration in Trade and FDI: A Dynamic Perspective," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(02), pages 30-35, October.
    8. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
    9. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    10. Glebe, Thilo W., 2009. "Enlargement of the European Union: A movement towards the optimal trade bloc size?," Agricultural Economics Review, Greek Association of Agricultural Economists, vol. 10(2), pages 1-10.
    11. Wilhelm Kohler & Christian Arndt & Anselm Mattes & Michael Knogler & Fidelis Lankes & Jarko Fidmuc, 2007. "Die neuen Mitglieder: Motor oder Bremse der europäischen Integration?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(14), pages 03-20, July.
    12. Ben J. Heijdra & Christian Keuschnigg, 2000. "Integration and Search Unemployment: An Analysis of Eastern EU Enlargement," CESifo Working Paper Series 341, CESifo.
    13. Peter Egger & Kurt Kratena, 2003. "A tale of competition between Eastern and Southern Europe," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 139(1), pages 114-130, March.
    14. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).

  40. Wilhelm Kohler & Christian Keuschnigg, 2000. "An Incumbent Country View on Eastern Enlargement of the EU Part I: A General Treatment," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(4), pages 325-351, December.
    See citations under working paper version above.
  41. Christian Keuschnigg & Mirela Keuschnigg & Reinhard Koman & Erik Lüth & Bernd Raffelüschen, 2000. "Public Debt and Generational Balance in Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(3), pages 225-252, September.

    Cited by:

    1. Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2004. "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Discussion Papers 123, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    2. Fetzer, Stefan & Mevis, Dirk & Raffelhüschen, Bernd, 2003. "Zur Zukunftsfähigkeit des Gesundheitswesens: Eine Nachhaltigkeitsstudie zur marktorientierten Reform des deutschen Gesundheitssystems," Discussion Papers 108, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    3. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Schuh, Ulrich, 2013. "Ein Schulden-Check für Österreich," Policy Notes 5, EcoAustria – Institute for Economic Research.
    4. Benz, Ulrich & Fetzer, Stefan, 2004. "Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting," Discussion Papers 118, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    5. Fetzer, Stefan & Hagist, Christian & Höfer, Max A. & Raffelhüschen, Bernd, 2004. "Nachhaltige Gesundheitsreformen?," Discussion Papers 124, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    6. Christian Keuschnigg & Mirela Keuschnigg, 2004. "Aging, Labor Markets, and Pension Reform in Austria," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 359-392, September.
    7. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Thomas, Tobias, 2018. "Nachhaltig oder nicht? Österreichs Staatsfinanzen im Schulden-Check," Policy Notes 26, EcoAustria – Institute for Economic Research.
    8. Häcker, Jasmin & Raffelhüschen, Bernd, 2005. "Internal rates of return of the German statutory long-term care insurance," Discussion Papers 137, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    9. Berger, Johannes & Strohner, Ludwig & Thomas, Tobias, 2018. "Reformszenarien für eine nachhaltige Finanzierung des österreichischen Pensionssystems," Policy Notes 23, EcoAustria – Institute for Economic Research.
    10. Helmut Hofer & Reinhard Koman, 2006. "Social security and retirement incentives in Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 33(5), pages 285-313, December.
    11. Hagist, Christian & Raffelhüschen, Bernd, 2004. "Friedens- versus Ausscheidegrenze in der Krankenversicherung: Ein kriegerischer Beitrag für mehr Nachhaltigkeit," Discussion Papers 115, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    12. Fetzer, Stefan & Hagist, Christian & Raffelhüschen, Bernd, 2004. "Was bringen Bürgerversicherung und Gesundheitsprämie wirklich?," Discussion Papers 120, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    13. Karin Mayr, 2004. "The fiscal impact of immigrants in Austria--a generational accounting analysis," Economics working papers 2004-09, Department of Economics, Johannes Kepler University Linz, Austria.
    14. Joze Sambt & Alexia Prskawetz, 2011. "National Transfer Accounts for Austria: low levels of education and the generosity of the social security system," Chapters, in: Ronald Lee & Andrew Mason (ed.), Population Aging and the Generational Economy, chapter 11, Edward Elgar Publishing.
    15. Fetzer, Stefan & Häcker, Jasmin & Hagist, Christian, 2005. "(Teil-)Privatisierung mit sozialer Flankierung: Ein geeignetes Mittel zur langfristigen Sicherung der Gesundheits- und Pflegevorsorge?," Discussion Papers 125, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    16. Raffelhüschen, Bernd & Häcker, Jasmin, 2005. "Die Interne Rendite der Gesetzlichen Pflegeversicherung," Discussion Papers 136, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    17. Berger, Johannes & Strohner, Ludwig & Thomas, Tobias, 2019. "Keine Zeit für mangelnde Budgetdisziplin: Analyse der Effekte von Ausgabensteigerungen, Arbeitsmarkt und Zins auf die Nachhaltigkeit der öffentlichen Finanzen," Policy Notes 37, EcoAustria – Institute for Economic Research.
    18. Fritz Breuss, 2001. "Towards a Political Economy of Zero Budgeting in Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 28(1), pages 41-67, March.
    19. Fetzer, Stefan & Moog, Stefan & Raffelhüschen, Bernd, 2003. "Die Nachhaltigkeit der gesetzlichen Kranken- und Pflegeversicherung: Diagnose und Therapie," Discussion Papers 106, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    20. Raffelhüschen, Bernd & Schoder, Jörg, 2004. "Wohneigentumsförderung unter neuen Vorzeichen: Skizze einer zukunftsorientierten Reform," Discussion Papers 113, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    21. Fetzer, Stefan & Hagist, Christian & Hahn, Nargiza, 2005. "Health Insurance and Demography: The Russian Case," Discussion Papers 126, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    22. Häcker, Jasmin, 2006. "Dynamisierung der Pflegeleistungen: Vergangenheit, Gegenwart, Zukunft," Discussion Papers 139, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    23. Fetzer, Stefan & Benz, Ulrich, 2004. "Was sind gute Nachhaltigkeitsindikatoren? OECD-Methode und Generationenbilanzierung im empirischen Vergleich," Discussion Papers 117, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    24. Michael Ben-Gad, 2013. "Public Deficit Bias and Immigration," 2013 Meeting Papers 21, Society for Economic Dynamics.
    25. Keuschnigg, Christian, 2012. "Welche Finanz- und Wirtschaftspolitik braucht Europa?," Economics Working Paper Series 1201, University of St. Gallen, School of Economics and Political Science.
    26. Ehrentraut, Oliver & Fetzer, Stefan, 2003. "Wiedervereinigung, Aufholprozess Ost und Nachhaltigkeit," Discussion Papers 104, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    27. Veronika Deeg & Christian Hagist & Stefan Moog, 2009. "The fiscal outlook in Austria: an evaluation with Generational Accounts," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 36(4), pages 475-499, November.
    28. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.
    29. Häcker, Jasmin & Raffelhüschen, Bernd, 2005. "Note mangelhaft: Die Bürgerpflegeversicherung," Discussion Papers 131, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    30. Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig & Thomas, Tobias, 2018. "Pflegefinanzierung in Österreich: Nachhaltigkeit und Reformoptionen," Policy Notes 25, EcoAustria – Institute for Economic Research.
    31. Heidler, Matthias & Raffelhüschen, Bernd, 2005. "How risky is the German pension system? The volatility of the internal rates of return," Discussion Papers 138, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    32. Häcker, Jasmin & Raffelhüschen, Bernd, 2005. "Wider besseren Wissens: Zur Finanzierbarkeit Demenzkranker in der Gesetzlichen Pflegeversicherung," Discussion Papers 127, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.

  42. Roland Demmel & Christian Keuschnigg, 2000. "Funded Pensions and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 22-38, September.

    Cited by:

    1. Eric O'N. Fisher & Mark A. Roberts, 2002. "Funded Pensions, Labor Market Participation, and Economic Growth," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(3), pages 371-386, August.
    2. Fisher, Walter H. & Keuschnigg, Christian, 2011. "Life-Cycle Unemployment, Retirement, and Parametric Pension Reform," Economics Series 267, Institute for Advanced Studies.
    3. Christian Keuschnigg & Mirela Keuschnigg, 2004. "Aging, Labor Markets, and Pension Reform in Austria," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 359-392, September.
    4. Fisher, Walter H. & Keuschnigg, Christian, 2007. "Pension Reform and Labor Market Incentives," Economics Series 208, Institute for Advanced Studies.
    5. Tetsuo Ono, 2010. "Growth and unemployment in an OLG economy with public pensions," Journal of Population Economics, Springer;European Society for Population Economics, vol. 23(2), pages 737-767, March.
    6. Marko Köthenbürger & Panu Poutvaara, 2004. "Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?," Public Economics 0404008, University Library of Munich, Germany.
    7. Antonis Adam & Thomas Moutos, 2009. "Pension Funding In A Unionized Economy," Scottish Journal of Political Economy, Scottish Economic Society, vol. 56(2), pages 213-231, May.
    8. Mark A. Roberts, 2013. "Pareto-improving pension reform through technological implementation," Scottish Journal of Political Economy, Scottish Economic Society, vol. 60(3), pages 317-342, July.
    9. Hans Fehr & Christian Habermann & Fabian Kindermann, 2008. "Social Security with Rational and Hyperbolic Consumers," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(4), pages 884-903, October.
    10. Casamatta, Georges & De Paoli, Caroline, 2007. "Choosing the Legal Retirement Age in Presence of Unemployment," CEPR Discussion Papers 6263, C.E.P.R. Discussion Papers.
    11. Kai A. Konrad & Gert Wagner, 2000. "Reform of the Public Pension System in Germany," Discussion Papers of DIW Berlin 200, DIW Berlin, German Institute for Economic Research.
    12. Yusuke Kinai, 2011. "Design of a Social Security System: Pension System vs. Unemployment Insurance," Discussion Papers in Economics and Business 11-12, Osaka University, Graduate School of Economics.

  43. Christian Keuschnigg, 1998. "Investment Externalities and a Corrective Subsidy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(4), pages 449-469, October.

    Cited by:

    1. Wilhelm Kohler, 2003. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Economics working papers 2003-16, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Keuschnigg, Christian, 2006. "Exports, Foreign Direct Investment and the Costs of Coporate Taxation," CEPR Discussion Papers 5769, C.E.P.R. Discussion Papers.
    3. Magnus Blomstrom & Ari Kokko, 2003. "The Economics of Foreign Direct Investment Incentives," NBER Working Papers 9489, National Bureau of Economic Research, Inc.
    4. Heijdra, Ben J. & Keuschnigg, Christian & Kohler, Wilhelm, 2002. "Eastern enlargement of the EU: jobs, investment and welfare in present member countries," CCSO Working Papers 200213, University of Groningen, CCSO Centre for Economic Research.
    5. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
    6. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    7. Wilhelm Kohler & Christian Keuschnigg, 2000. "An Incumbent Country View on Eastern Enlargement of the EU Part I: A General Treatment," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(4), pages 325-351, December.
    8. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).

  44. Keuschnigg, Christian & Kohler, Wilhelm, 1996. "Commercial policy and dynamic adjustment under monopolistic competition," Journal of International Economics, Elsevier, vol. 40(3-4), pages 373-409, May.
    See citations under working paper version above.
  45. Keuschnigg, Christian & Nielsen, Soren Bo, 1996. "Housing markets and vacant land," Journal of Economic Dynamics and Control, Elsevier, vol. 20(9-10), pages 1731-1762.
    See citations under working paper version above.
  46. Christian Keuschnigg, 1996. "Overshooting adjustment to tariff liberalization," Open Economies Review, Springer, vol. 7(3), pages 237-255, July.

    Cited by:

    1. Harms, Philipp, 2001. "Deregulation and the current account," Discussion Papers, Series I 315, University of Konstanz, Department of Economics.

  47. Keuschnigg, Christian & Kohler, Wilhelm, 1995. "Dynamic Effects of Tariff Liberalization: An Intertemporal CGE Approach," Review of International Economics, Wiley Blackwell, vol. 3(1), pages 20-35, February.

    Cited by:

    1. Svetla Boneva, 2003. "The set of tools for evaluation of expenses on and benefits from the expansion of the European Union to the East," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 79-108.
    2. Keuschnigg, Christian & Kohler, Wilhelm K., 1994. "Commercial Policy and Dynamic Adjustment Under Monopolistic Competition," CEPR Discussion Papers 1037, C.E.P.R. Discussion Papers.
    3. Einar Bowitz & Taran Fæhn & Leo Grünfeld & Knut Moum, 1997. "Can a Wealthy Economy Gain from an EU Membership? Adjustment Costs and Long Term Welfare Effects of Full Integration—The Norwegian Case," Open Economies Review, Springer, vol. 8(3), pages 211-231, July.
    4. Karp, Larry & Paul, Thierry, 1998. "Labor adjustment and gradual reform: when is commitment important?," Journal of International Economics, Elsevier, vol. 46(2), pages 333-362, December.
    5. Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.

  48. Keuschnigg, Christian, 1994. "Dynamic tax incidence and intergenerationally neutral reform," European Economic Review, Elsevier, vol. 38(2), pages 343-366, February.

    Cited by:

    1. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
    2. Berthold U. Wigger, 2000. "On the Intergenerational Incidence of Wage and Consumption Taxes," CESifo Working Paper Series 388, CESifo.
    3. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    4. Søren Bo Nielsen, 1989. "Capital Income Taxation in a Growing World Economy," Discussion Papers 89-20, University of Copenhagen. Department of Economics.
    5. Fisher, Walter H. & Keuschnigg, Christian, 2011. "Life-Cycle Unemployment, Retirement, and Parametric Pension Reform," Economics Series 267, Institute for Advanced Studies.
    6. Roland Demmel & Christian Keuschnigg, 2000. "Funded Pensions and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 22-38, September.
    7. Fisher, Walter H. & Keuschnigg, Christian, 2007. "Pension Reform and Labor Market Incentives," Economics Series 208, Institute for Advanced Studies.
    8. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    9. Christian Keuschnigg & Mirela Keuschnigg & Reinhard Koman & Erik Lüth & Bernd Raffelüschen, 2000. "Public Debt and Generational Balance in Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(3), pages 225-252, September.
    10. Marko Köthenbürger & Panu Poutvaara, 2004. "Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?," Public Economics 0404008, University Library of Munich, Germany.
    11. Keuschnigg, Christian & Keuschnigg, Mirela & Koman, Reinhard, 2000. "Public Debt and Generational Balance in Austria Lueth, Erik; Raffelhueschen, Bernd," Economics Series 80, Institute for Advanced Studies.
    12. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    13. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.
    14. Fukuda, Kosei, 2008. "Empirical evidence on intergenerational inequality of tax burdens in the U.S. and Japan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(6), pages 2214-2220, December.
    15. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.

  49. Keuschnigg, Christian & Kohler, Wilhelm, 1994. "Modeling Intertemporal General Equilibrium: An Application to Austrian Commercial Policy," Empirical Economics, Springer, vol. 19(1), pages 131-164.

    Cited by:

    1. Svetla Boneva, 2003. "The set of tools for evaluation of expenses on and benefits from the expansion of the European Union to the East," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 79-108.
    2. Jukka Lassila, 2000. "Wage formation by majority voting and the incentive effects of pensions and taxation," Finnish Economic Papers, Finnish Economic Association, vol. 13(2), pages 89-115, Autumn.
    3. Lassila, Jukka, 2002. "An Overlapping-Generations Simulation Model for the Lithuanian Economy," Discussion Papers 669, The Research Institute of the Finnish Economy.
    4. Dissou, Yazid, 2010. "Oil price shocks: Sectoral and dynamic adjustments in a small-open developed and oil-exporting economy," Energy Policy, Elsevier, vol. 38(1), pages 562-572, January.
    5. Lassila, Jukka, 2002. "Wage Formation by Majority Voting and the Incentive Effects of Pensions and Taxation," Discussion Papers 636, The Research Institute of the Finnish Economy.
    6. Michael Pflüger & Jens Südekum, 2005. "Die Neue Ökonomische Geographie und Effizienzgründe für Regionalpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 74(1), pages 26-46.
    7. Christoph Böhringer & Andreas Löschel, 2004. "Die Messung nachhaltiger Entwicklung mithilfe numerischer Gleichgewichtsmodelle," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 73(1), pages 31-52.
    8. Valkonen, Tarmo, 2000. "Shifting the tax burden from labour to capital in general equilibrium," Discussion Papers 702, The Research Institute of the Finnish Economy.
    9. Conrad, Klaus, 2001. "Computable General equilibrium Models in Environmental and Resource Economics," Discussion Papers 601, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    10. Bohringer, Christoph & Loschel, Andreas, 2006. "Computable general equilibrium models for sustainability impact assessment: Status quo and prospects," Ecological Economics, Elsevier, vol. 60(1), pages 49-64, November.
    11. Rasmussen, Tobias N. & Rutherford, Thomas F., 2004. "Modeling overlapping generations in a complementarity format," Journal of Economic Dynamics and Control, Elsevier, vol. 28(7), pages 1383-1409, April.

  50. Christian Keuschnigg, 1991. "The Transition to a Cash Flow Income Tax," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 127(II), pages 113-140, June.

    Cited by:

    1. Fehr, Hans & Ruocco, Anna, 1999. "Equity and efficiency aspects of the Italian debt reduction," Economic Modelling, Elsevier, vol. 16(4), pages 569-589, December.
    2. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
    3. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    4. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
    5. Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021. "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(2), pages 145-169.
    6. A. Lans Bovenberg, 1992. "Residence-and source-based taxation of capital income in an overlapping generations model," Journal of Economics, Springer, vol. 56(3), pages 267-295, October.
    7. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(3), pages 247-273, October.
    8. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    9. Bovenberg, A. Lans & Heijdra, Ben J., 1998. "Environmental tax policy and intergenerational distribution," Journal of Public Economics, Elsevier, vol. 67(1), pages 1-24, January.
    10. Doina Radulescu & Michael Stimmelmayr, 2006. "ACE Vs. CBIT: Which Is Better for Investment and Welfare?," EcoMod2006 272100072, EcoMod.
    11. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    12. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series 484, CESifo.
    13. Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
    14. Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen.
    15. Bovenberg, A.L., 1992. "Investment-Promoting Policies in Open Economies: The Importance of Intergenerational and International Distributional Effects," Papers 9220, Tilburg - Center for Economic Research.
    16. David Bradford, "undated". "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series 95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    17. Bovenberg, A.L., 1992. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Other publications TiSEM 7414cef6-2f74-4870-bb60-8, Tilburg University, School of Economics and Management.
    18. Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.

Chapters

  1. Ben J Heijdra & Christian Keuschnigg & Wilhelm Kohler, 2014. "Eastern Enlargement of the EU: Jobs, Investment and Welfare in Present Member Countries," World Scientific Book Chapters, in: European Economic Integration, WTO Membership, Immigration and Offshoring, chapter 2, pages 37-83, World Scientific Publishing Co. Pte. Ltd..
    See citations under working paper version above.
  2. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

Books

  1. Vesa Kanniainen & Christian Keuschnigg (ed.), 2004. "Venture Capital, Entrepreneurship, and Public Policy," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262112876, December.

    Cited by:

    1. Cole, Rebel & Cumming, Douglas & Li, Dan, 2016. "Do banks or VCs spur small firm growth?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 60-72.
    2. Luc Armel G. Da Gbadji & Benoit Gailly & Armin Schwienbacher, 2015. "International Analysis of Venture Capital Programs of Large Corporations and Financial Institutions," Entrepreneurship Theory and Practice, , vol. 39(5), pages 1213-1246, September.
    3. Josh Lerner & Ulrike Malmendier, 2013. "With a Little Help from My (Random) Friends: Success and Failure in Post-Business School Entrepreneurship," The Review of Financial Studies, Society for Financial Studies, vol. 26(10), pages 2411-2452.
    4. Ergete Ferede, 2021. "Entrepreneurship and personal income tax: evidence from Canadian provinces," Small Business Economics, Springer, vol. 56(4), pages 1765-1781, April.
    5. Bottazzi, L. & Da Rin, M. & Hellmann, T., 2008. "What is the Role of Legal Systems in Financial Intermediation? Theory and Evidence," Discussion Paper 2008-30, Tilburg University, Center for Economic Research.
    6. Cumming, Douglas, 2014. "Public economics gone wild: Lessons from venture capital," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 251-260.

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