IDEAS home Printed from https://ideas.repec.org/e/c/pma1.html
   My authors  Follow this author

Jeffrey Mackie-Mason

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.

Working papers

  1. Christopher Brooks & Robert Gazzale & Rajarshi Das & Jeffrey Kephart & Jeffrey MacKie-Mason & Edmund Durfee, 2002. "Model Selection in an Information Economy : Choosing what to Learn," Department of Economics Working Papers 2002-01, Department of Economics, Williams College.

    Cited by:

    1. Shen, Xi & De Wilde, Philippe, 2005. "Analysis and identification of a social interaction model," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 350(2), pages 597-610.
    2. Ehtamo, Harri & Berg, Kimmo & Kitti, Mitri, 2010. "An adjustment scheme for nonlinear pricing problem with two buyers," European Journal of Operational Research, Elsevier, vol. 201(1), pages 259-266, February.
    3. Kimmo Berg & Harri Ehtamo, 2012. "Continuous learning methods in two-buyer pricing problem," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 75(3), pages 287-304, June.
    4. Kimmo Berg & Harri Ehtamo, 2009. "Learning in nonlinear pricing with unknown utility functions," Annals of Operations Research, Springer, vol. 172(1), pages 375-392, November.

  2. Christopher H. Brooks, Rajarshi Das, Jeffrey O. Kephart, Jeffrey K. MacKie-Mason, Robert S. Gazzale,, 2001. "Information Bundling in a Dynamic Environment," Computing in Economics and Finance 2001 205, Society for Computational Economics.

    Cited by:

    1. Hélène Le Cadre & Mustapha Bouhtou & Bruno Tuffin, 2009. "Consumers’ preference modeling to price bundle offers in the telecommunications industry: a game with competition among operators," Netnomics, Springer, vol. 10(2), pages 171-208, October.

  3. Severin Borenstein & Jeffrey MacKie-Mason & Janet Netz, 1996. "Exercising Market Power in Proprietary Aftermarkets," Working Papers _002, University of California at Berkeley, Haas School of Business.

    Cited by:

    1. Lam, W., 2015. "Switching Costs in Two-sided Markets," LIDAM Discussion Papers CORE 2015024, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Lee, Jinhyuk & Park, Jaeok, 2014. "Pricing Of Complementary Goods As An Implicit Financial Arrangement," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 55(2), pages 207-228, December.
    3. Östlin, Johan & Sundin, Erik & Björkman, Mats, 2008. "Importance of closed-loop supply chain relationships for product remanufacturing," International Journal of Production Economics, Elsevier, vol. 115(2), pages 336-348, October.
    4. Ahmadi, Iman & Skiera, Bernd & Lambrecht, Anja & Heubrandner, Florian, 2017. "Time preferences and the pricing of complementary durables and consumables," International Journal of Research in Marketing, Elsevier, vol. 34(4), pages 813-828.
    5. Didier LAUSSEL & Ngo Van LONG & Joana RESENDE, 2014. "Network Effects, Aftermarkets and the Coase Conjecture : A Dynamic Markovian Approach," Cahiers de recherche 06-2014, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
    6. Didier Laussel & Joana Resende, 2014. "Dynamic price competition in aftermarkets with network effects," Post-Print hal-01463925, HAL.
    7. Joseph Farrell, 2017. "Some Simple Analytics of Vertically Linked Markets," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 50(4), pages 431-440, June.
    8. Glenn Ellison, 2003. "A Model of Add-on Pricing," NBER Working Papers 9721, National Bureau of Economic Research, Inc.
    9. Dainis Zēgners & Tobias Kretschmer, 2017. "Competition with Aftermarket Power When Consumers Are Heterogeneous," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(1), pages 96-122, February.
    10. Sääskilahti, Pekka, 2006. "Buying Decision Coordination and Monopoly Pricing of Network Goods," MPRA Paper 5106, University Library of Munich, Germany.
    11. Shastitko, A., 2012. "Competition on Aftermarkets: the Subject Matter and Policy Applications," Journal of the New Economic Association, New Economic Association, vol. 16(4), pages 104-126.
    12. M. Savioli & L. Zirulia, 2015. "Add-on pricing: theory and evidence from the cruise industry," Working Papers wp1026, Dipartimento Scienze Economiche, Universita' di Bologna.
    13. Aidan Hollis, 1996. "Exclusivity Restrictions in Markets with Adverse Selection: The Case of Extended Warranties," Working Papers ecpap-96-03, University of Toronto, Department of Economics.
    14. Heubrandner, Florian & Skiera, Bernd, 2010. "Time preference and the welfare effects of tie-in sales," Economics Letters, Elsevier, vol. 108(3), pages 314-317, September.
    15. Yuk‐fai Fong & Jin Li & Ke Liu, 2016. "When Does Aftermarket Monopolization Soften Foremarket Competition?," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 25(4), pages 852-879, December.
    16. Wing Man Wynne Lam, 2017. "Switching Costs in Two-Sided Markets," Journal of Industrial Economics, Wiley Blackwell, vol. 65(1), pages 136-182, March.
    17. Pradeep K. Chintagunta & Marco Shaojun Qin & Maria Ana Vitorino, 2018. "Licensing and Price Competition in Tied-Goods Markets: An Application to the Single-Serve Coffee System Industry," Marketing Science, INFORMS, vol. 37(6), pages 883-911, November.
    18. Hartmann, Wesley R. & Nair, Harikesh S., 2007. "Retail Competition and the Dynamics of Consumer Demand for Tied Goods," Research Papers 1990, Stanford University, Graduate School of Business.
    19. Miao, Chun-Hui, 2010. "Consumer myopia, standardization and aftermarket monopolization," European Economic Review, Elsevier, vol. 54(7), pages 931-946, October.
    20. Paul Isely & Matthew Roelofs, 2004. "Primary market and aftermarket competition in the bicycle component industry," Applied Economics, Taylor & Francis Journals, vol. 36(18), pages 2097-2102.
    21. Federico Etro, 2020. "Device-funded vs Ad-funded Platforms," Working Papers - Economics wp2020_19.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    22. Ben O Smith, 2016. "Giving away the store: How the zero price constraint results in fewer add-on features," Economics Bulletin, AccessEcon, vol. 36(2), pages 983-992.
    23. Wesley R. Hartmann & Harikesh S. Nair, 2010. "Retail Competition and the Dynamics of Demand for Tied Goods," Marketing Science, INFORMS, vol. 29(2), pages 366-386, 03-04.
    24. Miao, Chun-Hui, 2022. "The pricing of ancillary goods when selling on a platform," International Journal of Industrial Organization, Elsevier, vol. 83(C).
    25. Ben O. Smith, 2013. "Piracy, Awareness and Welfare in a Required Aftermarket," 2013 Papers psm164, Job Market Papers.
    26. Ghosh, Meenakshi, 2021. "Consumer naivete and competitive add-on pricing on platforms," MPRA Paper 109981, University Library of Munich, Germany.
    27. Baake Pio, 2010. "Accidents, Liability Obligations and Monopolized Markets for Spare Parts," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-26, May.
    28. Lam, Wing Man Wynne, 2014. "Switching Costs in Two-sided Markets," TSE Working Papers 14-517, Toulouse School of Economics (TSE).
    29. Marco Savioli & Lorenzo Zirulia, 2020. "Does add-on presence always lead to lower baseline prices? Theory and evidence," Journal of Economics, Springer, vol. 129(2), pages 143-172, March.
    30. Joseph Felder & Robert Scott, 2010. "Two-Part Tariff and Aftermarket Duopoly: An Illustration," The Journal of Economic Education, Taylor & Francis Journals, vol. 41(1), pages 41-53, January.
    31. Heidhues, Paul & Köszegi, Botond, 2018. "Behavioral Industrial Organization," CEPR Discussion Papers 12988, C.E.P.R. Discussion Papers.
    32. Severin Borenstein & Jeff MacKie-Mason & Janet Netz, 1994. "Tying and Market Power," Industrial Organization 9401001, University Library of Munich, Germany.
    33. Zhiqi Chen & Thomas Ross & W. Stanbury, 1998. "Refusals to Deal and Aftermarkets," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 13(1), pages 131-151, April.
    34. Pradhan, Ashis Kumar & Rout, Sandhyarani & Khan, Imran Ahmed, 2021. "Does market concentration affect wholesale electricity prices? An analysis of the Indian electricity sector in the COVID-19 pandemic context," Utilities Policy, Elsevier, vol. 73(C).
    35. Wolfgang Kerber & Daniel Moeller, 2019. "Access to Data in Connected Cars and the Recent Reform of the Motor Vehicle Type Approval Regulation," MAGKS Papers on Economics 201915, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

  4. Jeff MacKie-Mason & Scott Shenker & Hal Varian, 1996. "Service Architecture and Content Provision: The Network Provider as Editor," Microeconomics 9601002, University Library of Munich, Germany.

    Cited by:

    1. Nagler, Matthew, 2006. "Understanding the Internet's relevance to media ownership policy: a model of too many choices," MPRA Paper 2180, University Library of Munich, Germany.
    2. Jungsuk Oh, Christopher & Chang, Suk-Gwon, 2000. "Incentives for strategic vertical alliances in online information product markets," Information Economics and Policy, Elsevier, vol. 12(2), pages 155-180, June.
    3. Jungsuk Oh, 2007. "Profit Sharing in a Closed Content Market," Journal of Media Economics, Taylor & Francis Journals, vol. 20(1), pages 55-75.
    4. Torsten J. Gerpott & Bertold Heil, 1998. "Wettbewerbssituationsanalyse von Online-Diensteanbietern," Schmalenbach Journal of Business Research, Springer, vol. 50(7), pages 725-746, July.

  5. Jeffrey K. MacKie-Mason & Liam Murphy & John Murphy, 1996. "The Role of Responsive Pricing in the Internet," Microeconomics 9606001, University Library of Munich, Germany.

    Cited by:

    1. Jeffrey K. MacKie-Mason & Hal R. Varian, 1996. "Economic FAQs About the Internet," Industrial Organization 9606001, University Library of Munich, Germany.

  6. Gordon, R.H. & Mackie-Mason, J.K., 1994. "Why Is There Corporation Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," Working Papers 359, Research Seminar in International Economics, University of Michigan.

    Cited by:

    1. Haufler, Andreas, 1995. "Optimal factor and commodity taxation in a small open economy," Discussion Papers, Series II 275, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
    3. Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    4. James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
    5. Genser, Bernd & Haufler, Andreas, 1995. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Discussion Papers, Series II 283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    6. Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
    7. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.

  7. Mackie-Mason, J.K. & Varian, H.R., 1994. "Economic FACs about the Internet," Papers 94-05, Michigan - Center for Research on Economic & Social Theory.

    Cited by:

    1. Sieber, Sandra & Valor, Josep, 2002. "Market bundling strategies in the horizontal portal industry," IESE Research Papers D/480, IESE Business School.
    2. Langinier, Corinne & Marcoul, Philippe, 2009. "Contributory infringement rule and patents," Journal of Economic Behavior & Organization, Elsevier, vol. 70(1-2), pages 296-310, May.
    3. Mircea GUTIUM, 2023. "The New Step In Digitalization Of Economy," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 6-11.
    4. Noam, Eli, 1998. "Spectrum Auctions: Yesterday's Heresy, Today's Orthodoxy, Tomorrow's Anachronism. Taking the Next Step to Open Spectrum Access," Journal of Law and Economics, University of Chicago Press, vol. 41(2), pages 765-790, October.
    5. Paul Resnick & Christopher Avery & Richard Zeckhauser, 1999. "The Market for Evaluations," American Economic Review, American Economic Association, vol. 89(3), pages 564-584, June.
    6. Siebert, Horst, 2000. "The new economy - what is really new?," Kiel Working Papers 1000, Kiel Institute for the World Economy (IfW Kiel).
    7. Jeffrey K. MacKie-Mason & Hal R. Varian, 1996. "Economic FAQs About the Internet," Industrial Organization 9606001, University Library of Munich, Germany.
    8. Arnott, Richard & de Palma, Andre & Lindsey, Robin, 1999. "Information and time-of-usage decisions in the bottleneck model with stochastic capacity and demand," European Economic Review, Elsevier, vol. 43(3), pages 525-548, March.
    9. Shavit, Tal & Sonsino, Doron & Benzion, Uri, 2001. "A comparative study of lotteries-evaluation in class and on the Web," Journal of Economic Psychology, Elsevier, vol. 22(4), pages 483-491, August.
    10. Madden, Gary G & Savage, Scott J, 2000. "Some economic and social aspects of residential internet use in Australia," MPRA Paper 11158, University Library of Munich, Germany.
    11. Lee, Daeho & Kim, Yong-Hwa, 2014. "Empirical evidence of network neutrality – The incentives for discrimination," Information Economics and Policy, Elsevier, vol. 29(C), pages 1-9.
    12. Eric Friedman, 1998. "Learnability of a class of Non-atomic Games arising on the Internet," Departmental Working Papers 199824, Rutgers University, Department of Economics.
    13. Michael Reutter, 2001. "Regulation and Internet Access in Germany," CESifo Working Paper Series 480, CESifo.
    14. Carsten Schmidt & Tobias Uske, 2004. "Reputationsmechanismen für Informationsgüter auf Internet-Meinungsportalen," Papers on Strategic Interaction 2004-13, Max Planck Institute of Economics, Strategic Interaction Group.
    15. Paul A. David, 2001. "The Beginnings and Prospective Ending of “End-to-End”," Working Papers 01012, Stanford University, Department of Economics.
    16. Toshiya JITSUZUMI, 2011. "Japan's Co-Regulatory Approach to Net Neutrality and its Flaw: Insufficient Literacy on Best-Effort QoS," Communications & Strategies, IDATE, Com&Strat dept., vol. 1(84), pages 93-110, 4th quart.
    17. Paul A. David, 2005. "The Beginnings and Prospective Ending of “End-to-End”: An Evolutionary Perspective On the Internet’s Architecture," Industrial Organization 0502012, University Library of Munich, Germany.
    18. Jitsuzumi, Toshiya, 2011. "User preference for fixed vs. mobile internet regarding quality of service: Its implications on mobile network neutrality," 8th ITS Asia-Pacific Regional Conference, Taipei 2011: Convergence in the Digital Age 52322, International Telecommunications Society (ITS).
    19. Zhang, Zhongju & Dey, Debabrata & Tan, Yong, 2008. "Price and QoS competition in data communication services," European Journal of Operational Research, Elsevier, vol. 187(3), pages 871-886, June.
    20. Bin Gu & Prabhudev Konana & Balaji Rajagopalan & Hsuan-Wei Michelle Chen, 2007. "Competition Among Virtual Communities and User Valuation: The Case of Investing-Related Communities," Information Systems Research, INFORMS, vol. 18(1), pages 68-85, March.

  8. Gordon, R.H. & Mackie-Mason, J.K., 1993. "Tax Distorsions to the Choice of Organizational Form," Memorandum 1993_021, Oslo University, Department of Economics.

    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. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
    3. Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
    4. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
    5. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
    6. Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
    7. Romanov, Dmitri, 2006. "The corporation as a tax shelter: Evidence from recent Israeli tax changes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1939-1954, November.
    8. Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
    9. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    10. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
    11. 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.
    12. Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
    13. Chemla, Gilles & Hennessy, Christopher, 2019. "Equilibrium Counterfactuals," CEPR Discussion Papers 14146, C.E.P.R. Discussion Papers.
    14. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
    15. 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.
    16. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
    17. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    18. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    19. Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
    20. Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.
    21. Asoni, Andrea & Sanandaji, Tino, 2009. "Taxation and the Quality of Entrepreneurship," Working Paper Series 813, Research Institute of Industrial Economics, revised 30 Oct 2013.
    22. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
    23. Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024. "Taxation of top incomes and tax avoidance," Discussion Papers 25/2024, Deutsche Bundesbank.
    24. Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
    25. 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.
    26. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    27. David Joulfaian, 2011. "Debt Policy and Corporate Choice of Organizational Form," Public Finance Review, , vol. 39(6), pages 770-783, November.
    28. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    29. 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.
    30. Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.
    31. Austan Goolsbee, 2002. "The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data," NBER Working Papers 9141, National Bureau of Economic Research, Inc.
    32. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    33. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    34. Jeremy Berkowitz & Michelle J. White, 2002. "Bankruptcy and Small Firms' Access to Credit," NBER Working Papers 9010, National Bureau of Economic Research, Inc.
    35. Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
    36. Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
    37. Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn.
    38. Ebrahim, M. Shahid & Mathur, Ike, 2013. "On the efficiency of the UPREIT organizational form: Implications for the subprime crisis and CDO's," Journal of Economic Behavior & Organization, Elsevier, vol. 85(C), pages 286-305.
    39. Pirttilä, Jukka & Selin, Håkan, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Paper Series 2006:26, Uppsala University, Department of Economics.
    40. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    41. Austan Goolsbee & Edward L. Maydew, 1998. "Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment," NBER Working Papers 6614, National Bureau of Economic Research, Inc.
    42. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
    43. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    44. Helen Miller & Thomas Pope & Kate Smith, 2021. "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers W21/49, Institute for Fiscal Studies.
    45. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
    46. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    47. Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
    48. Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
    49. Sara L. McGaughey & Pascalis Raimondos, 2019. "Shifting MNE taxation from national to global profits: A radical reform long overdue," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1668-1683, December.
    50. 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.
    51. Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.
    52. Jeffrey K. MacKie-Mason & Roger H. Gordon, 1994. "How Much Do Taxes Discourage Incorporation?," Public Economics 9401002, University Library of Munich, Germany.
    53. Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
    54. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    55. Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
    56. Fuest, Clemens & Huber, Bernd & Nielsen, Soren B., 2003. "Why is the corporate tax rate lower than the personal tax rate?: The role of new firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 157-174, January.
    57. Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
    58. MIYOSHI Yoshiyuki, 2017. "Does Sales Factor Apportionment Benefit the Welfare of State?," Discussion papers 17124, Research Institute of Economy, Trade and Industry (RIETI).
    59. Gilles Chemla & Christopher Hennessy, 2021. "Equilibrium Counterfactuals," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(2), pages 639-669, May.
    60. Goolsbee, Austan & Maydew, Edward, 2002. "Taxes and Organizational Form: The Case of REIT Spin-Offs," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 441-456, September.
    61. Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
    62. Clemens Fuest & Bernd Huber & Søren Bo Nielsen, "undated". "Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?," EPRU Working Paper Series 00-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    63. Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
    64. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    65. Dmitri Romanov, 2004. "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers 2004.17, Bank of Israel.
    66. Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
    67. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    68. Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
    69. Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, vol. 84(1), pages 1-32, April.
    70. Cole, Rebel, 2011. "How do firms choose legal form of organization?," MPRA Paper 32591, University Library of Munich, Germany.
    71. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    72. 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.
    73. 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.
    74. Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
    75. Andrew A. Samwick, 1996. "Tax Shelters and Passive Losses after the Tax Reform Act of 1986," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233, National Bureau of Economic Research, Inc.
    76. 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.
    77. Iwasaki, Ichiro & 岩﨑, 一郎 & イワサキ, イチロウ, 2013. "Economics of Corporate Form: Why Do Russian Firms Prefer to Be Closed Companies?," RRC Working Paper Series 3, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
    78. William F. Fox & LeAnn Luna, 2005. "Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?," Public Finance Review, , vol. 33(6), pages 690-720, November.
    79. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    80. Petr Svoboda, 2016. "Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 65-75.
    81. Georg Gottholmseder & Heinz Handler, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung," WIFO Studies, WIFO, number 33943.
    82. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
    83. Qi, Shi & Schlagenhauf, Don, 2021. "The Kansas tax experiment: The matter of legal form of organization," Journal of Economic Dynamics and Control, Elsevier, vol. 133(C).
    84. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
    85. 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.
    86. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.
    87. Dawoon Jung, 2024. "The response of small firms to VAT incentive: evidence from South Korea," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(2), pages 481-499, May.

  9. Mackie-Mason, J.K. & Varian, H.R., 1993. "Pricing the Internet," Memorandum 1993_020, Oslo University, Department of Economics.

    Cited by:

    1. christoph Engel, 2005. "Voice over IP. Competition Policy and Regulation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_26, Max Planck Institute for Research on Collective Goods.
    2. Narine Badasyan & Subhadip Chakrabarti, 2003. "Private Peering Among Internet Backbone Providers," Microeconomics 0301003, University Library of Munich, Germany.
    3. William H. Sandholm, 2005. "Negative Externalities and Evolutionary Implementation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 72(3), pages 885-915.
    4. Li, Chu-Fen & Li, Jung-Shian, 2006. "Fair allocation using a fast smart market auction," European Journal of Operational Research, Elsevier, vol. 172(1), pages 352-365, July.
    5. Yasushi Masuda & Seungjin Whang, 1999. "Dynamic Pricing for Network Service: Equilibrium and Stability," Management Science, INFORMS, vol. 45(6), pages 857-869, June.
    6. Hoekman, Bernard & Primo Braga, Carlos A., 1997. "Protection and trade in services : a survey," Policy Research Working Paper Series 1747, The World Bank.
    7. Narine Badasyan & Subhadip Chakrabarti, 2004. "Intra-backbone and Inter-backbone Peering Among Internet Service Providers," Microeconomics 0407006, University Library of Munich, Germany.
    8. Goolsbee Austan, 2006. "The Value of Broadband and the Deadweight Loss of Taxing New Technology," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-31, April.
    9. Paul A. David, 2006. "Economic Policy Analysis and the Internet: Coming to Terms with a Telecommunications Anomaly," Discussion Papers 06-004, Stanford Institute for Economic Policy Research.
    10. Russo, Antonio, 2011. "Congestion pricing, infrastructure investment and redistribution," MPRA Paper 28932, University Library of Munich, Germany.
    11. Austan Goolsbee, 1998. "In a World Without Borders: The Impact of Taxes on Internet Commerce," NBER Working Papers 6863, National Bureau of Economic Research, Inc.
    12. Sandholm,W.H., 1999. "Evolutionary implementation and congestion pricing," Working papers 38, Wisconsin Madison - Social Systems.
    13. Paul E. Carrillo, 2005. "Assessing the Value of On-line Information Using a Two-sided Equilibrium Search Model in the Real Estate Market," Computing in Economics and Finance 2005 307, Society for Computational Economics.
    14. Stefan Wrzaczek, 2007. "Equilibrium charges of multi-period allocation mechanisms for network services," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 15(2), pages 185-219, June.
    15. Olli-Pekka Pohjola & Kalevi Kilkki, 2007. "Value-based methodology to analyze communication services," Netnomics, Springer, vol. 8(1), pages 135-151, October.
    16. Jeffrey K. MacKie-Mason & Hal R. Varian, 1996. "Economic FAQs About the Internet," Industrial Organization 9606001, University Library of Munich, Germany.
    17. Perambur Neelakanta & Renata Sardenberg, 2011. "Consumer benefit versus price elasticity of demand: a nonlinear complex system model of pricing internet services on QoS-centric architecture," Netnomics, Springer, vol. 12(1), pages 31-60, April.
    18. Costas Courcoubetis & Frank Kelly & Richard Weber, 2000. "Measurement-Based Usage Charges in Communications Networks," Operations Research, INFORMS, vol. 48(4), pages 535-548, August.
    19. Damir Breskovic & Dinko Begusic, 2019. "Techno‐economic analysis of FiWi access networks based on optimized source packet traffic," International Journal of Network Management, John Wiley & Sons, vol. 29(4), July.
    20. Giovannetti, E., 2000. "Interconnection, Differentiation and Bottlenecks in the Internet," Cambridge Working Papers in Economics 0011, Faculty of Economics, University of Cambridge.
    21. Dale Stahl, "undated". "Pricing for Electronic Commerce," Computing in Economics and Finance 1996 _054, Society for Computational Economics.
    22. Han, Lei, 2009. "Market acceptance of cloud computing: An analysis of market structure, price models and service requirements," Bayreuth Reports on Information Systems Management 42, University of Bayreuth, Chair of Information Systems Management.
    23. Seungjin Han, 2003. "An Efficient Mechanism for Differentiated Quality of Internet Service," Department of Economics Working Papers 2003-05, McMaster University.
    24. Bacchetta, Marc & Low, Patrick & Mattoo, Aaditya & Schuknecht, Ludger & Wager, Hannu & Wehrens, Madelon, 1998. "Le commerce électronique et le rôle de l'OMC," WTO Special Studies, World Trade Organization (WTO), Economic Research and Statistics Division, volume 2, number 2f.
    25. Christoph Engel, 2007. "Competition in a Pure World of Internet Telephony," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2007_1, Max Planck Institute for Research on Collective Goods.
    26. Ioanna D. Constantiou & Nikolaos A. Mylonopoulos, 2002. "Towards Sustainable Quality Of Service In Interconnection," Game Theory and Information 0207004, University Library of Munich, Germany, revised 02 Sep 2002.
    27. MacKie-Mason, J.K. & Varian, H.L., 1993. "Some Economists of the Internet," Papers 93-16, Michigan - Center for Research on Economic & Social Theory.
    28. Cramton, Peter & Doyle, Linda, 2017. "Open access wireless markets," Telecommunications Policy, Elsevier, vol. 41(5), pages 379-390.
    29. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    30. Rajiv T. Maheswaran & Tamer Başar, 2003. "Nash Equilibrium and Decentralized Negotiation in Auctioning Divisible Resources," Group Decision and Negotiation, Springer, vol. 12(5), pages 361-395, September.
    31. Rouskas, Angelos N. & Kikilis, Anastasios A. & Ratsiatos, Stilianos S., 2008. "A game theoretical formulation of integrated admission control and pricing in wireless networks," European Journal of Operational Research, Elsevier, vol. 191(3), pages 1175-1188, December.
    32. Giovannetti, E., 2003. "‘How Different is Wireless Access? Implications for Internet Mergers," Cambridge Working Papers in Economics 0307, Faculty of Economics, University of Cambridge.
    33. Gilroy, Bernard Michael & Vollpert, Tobias, 1999. "Zukunftsperspektiven betriebswirtschaftlicher Forschung im Bereich der Internetökonomie [Future perspectives of economic research in the context of internet economics]," MPRA Paper 21086, University Library of Munich, Germany.
    34. Bhargava, Hemant K. & Sun, Daewon, 2008. "Pricing under quality of service uncertainty: Market segmentation via statistical QoS guarantees," European Journal of Operational Research, Elsevier, vol. 191(3), pages 1189-1204, December.

  10. MacKie-Mason, J.K. & Varian, H.L., 1993. "Some Economists of the Internet," Papers 93-16, Michigan - Center for Research on Economic & Social Theory.

    Cited by:

    1. Gergely Biczók & Sándor Kardos & Tuan Trinh, 2010. "Pricing Internet access in the presence of user loyalty," Netnomics, Springer, vol. 11(2), pages 119-147, July.
    2. Pascal Courty & Mario Pagliero, 2006. "Responsive Pricing," 2006 Meeting Papers 315, Society for Economic Dynamics.
    3. Paul A. David, 2006. "Economic Policy Analysis and the Internet: Coming to Terms with a Telecommunications Anomaly," Discussion Papers 06-004, Stanford Institute for Economic Policy Research.
    4. de Moor, A., 1998. "Information tools for sustainable development : Enabling distributed human intelligence," Other publications TiSEM 6a78d821-1966-4eb7-b214-3, Tilburg University, School of Economics and Management.
    5. Jeffrey K. MacKie-Mason & Hal R. Varian, 1994. "Pricing the Internet," Computational Economics 9401002, University Library of Munich, Germany.
    6. Jeffrey K. MacKie-Mason & Hal R. Varian, 1996. "Economic FAQs About the Internet," Industrial Organization 9606001, University Library of Munich, Germany.
    7. Uwe Deichmann & Aparajita Goyal & Deepak Mishra, 2016. "Will digital technologies transform agriculture in developing countries?," Agricultural Economics, International Association of Agricultural Economists, vol. 47(S1), pages 21-33, November.
    8. Courty, Pascal & Pagliero, Mario, 2003. "Does Responsive Pricing Increase Efficiency? Evidence from Pricing Experiments in an Internet Café," CEPR Discussion Papers 4149, C.E.P.R. Discussion Papers.
    9. Madden, Gary G & Savage, Scott J, 2000. "Some economic and social aspects of residential internet use in Australia," MPRA Paper 11158, University Library of Munich, Germany.
    10. Seungjin Han, 2003. "An Efficient Mechanism for Differentiated Quality of Internet Service," Department of Economics Working Papers 2003-05, McMaster University.
    11. Ioanna D. Constantiou & Nikolaos A. Mylonopoulos, 2002. "Towards Sustainable Quality Of Service In Interconnection," Game Theory and Information 0207004, University Library of Munich, Germany, revised 02 Sep 2002.
    12. Patibandla, Murali & Petersen, Bent, 2001. "Role of Transnational Corporations in the Evolution of a high-tech Industry: The Case of India’s Software Industry," Working Papers 5-2001, Copenhagen Business School, Department of International Economics and Management.
    13. Gilroy, Bernard Michael & Vollpert, Tobias, 1999. "Zukunftsperspektiven betriebswirtschaftlicher Forschung im Bereich der Internetökonomie [Future perspectives of economic research in the context of internet economics]," MPRA Paper 21086, University Library of Munich, Germany.

  11. Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.

    Cited by:

    1. Haufler, Andreas, 1995. "Optimal factor and commodity taxation in a small open economy," Discussion Papers, Series II 275, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
    3. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    4. Gordon H. HANSON, 2001. "Should Countries Promote Foreign Direct Investment?," G-24 Discussion Papers 9, United Nations Conference on Trade and Development.
    5. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
    6. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2016. "Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 335-355.
    7. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
    8. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
    9. Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    10. James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
    11. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    12. Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
    13. Harry Grubert, 2000. "Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?," NBER Chapters, in: International Taxation and Multinational Activity, pages 113-142, National Bureau of Economic Research, Inc.
    14. Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
    15. James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
    16. Guy Gilbert, 1996. "Le fédéralisme financier, perspectives de microéconomie spatiale," Revue Économique, Programme National Persée, vol. 47(2), pages 311-363.
    17. Genser, Bernd & Haufler, Andreas, 1995. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Discussion Papers, Series II 283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    18. Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
    19. Margaret K. McKeehan & George R. Zodrow, 2017. "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 1-35, February.
    20. Wang, Zi, 2020. "Multinational production and corporate taxes: A quantitative assessment," Journal of International Economics, Elsevier, vol. 126(C).
    21. Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.
    22. Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Discussion Paper 1995-82, Tilburg University, Center for Economic Research.
    23. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
    24. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
    25. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Munich Reprints in Economics 20294, University of Munich, Department of Economics.
    26. Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
    27. George R. Zodrow, 2010. "International Taxation and Company Tax Policy in Small Open Economies," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 6, Edward Elgar Publishing.
    28. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
    29. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2018. "Operations in offshore financial centers and loan syndicate structure," Journal of Empirical Finance, Elsevier, vol. 45(C), pages 157-180.
    30. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    31. Halvorsen, H.E. & Lund, D., 1998. "Rent Taxation when Cost Tranfers are Possible, but Costly," Memorandum 20/1998, Oslo University, Department of Economics.
    32. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    33. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    34. Reiter, Franz, 2015. "Who Competes with Whom? The Structure of International Tax Competition," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113189, Verein für Socialpolitik / German Economic Association.

  12. Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991. "How Much Do Taxes Discourage Incorporation," NBER Working Papers 3781, National Bureau of Economic Research, Inc.

    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. Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
    3. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
    4. Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
    5. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
    6. Gale, William & Brown, Samuel, 2013. "Small Business, Innovation, and Tax Policy: A Review," MPRA Paper 57384, University Library of Munich, Germany.
    7. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    8. Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
    9. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
    10. Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
    11. Romanov, Dmitri, 2006. "The corporation as a tax shelter: Evidence from recent Israeli tax changes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1939-1954, November.
    12. 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.
    13. Daphne Chen & Shi Qi & Don E. Schlagenhauf, 2017. "Corporate Income Tax, Legal Form of Organization, and Employment," Working Papers 2017-21, Federal Reserve Bank of St. Louis.
    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.
    15. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    16. Annette Alstadsæter & Knut Reidar Wangen, 2008. "Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large," CESifo Working Paper Series 2392, CESifo.
    17. Campos, Javier & Carrasco, Raquel & Requejo, Alejandro, 2003. "Legal form and risk exposure in Spanish firms," MPRA Paper 103405, University Library of Munich, Germany, revised 2002.
    18. 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.
    19. Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
    20. Li Liu, 2012. "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers 1205, Oxford University Centre for Business Taxation.
    21. 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.
    22. Demirguc-Kunt, Asli & Love, Inessa & Maksimovic, Vojislav, 2006. "Business environment and the incorporation decision," Journal of Banking & Finance, Elsevier, vol. 30(11), pages 2967-2993, November.
    23. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
    24. Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
    25. Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.
    26. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
    27. Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008. "Taxing Corporate Income," NBER Working Papers 14494, National Bureau of Economic Research, Inc.
    28. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
    29. 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.
    30. Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2024. "Taxation of top incomes and tax avoidance," Discussion Papers 25/2024, Deutsche Bundesbank.
    31. Meh, Césaire A., 2008. "Business risk, credit constraints, and corporate taxation," Journal of Economic Dynamics and Control, Elsevier, vol. 32(9), pages 2971-3008, September.
    32. Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
    33. 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.
    34. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    35. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    36. 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.
    37. 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.
    38. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
    39. Thor O. Thoresen & Annette Alstadsæter, 2010. "Shifts in Organizational Form under a Dual Income Tax System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 384-418, December.
    40. Braunerhjelm, Pontus & Eklund, Johan E., 2013. "Taxes, tax administrative burdens and new firm formation," Working Paper Series in Economics and Institutions of Innovation 312, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
    41. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    42. Laurence J. Kotlikoff & Jianjun Miao, 2010. "What Does the Corporate Income Tax Tax? A Simple Model without Capital," NBER Working Papers 16199, National Bureau of Economic Research, Inc.
    43. Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
    44. Eric J. Bartelsman & Roel Beetsma, 2000. "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," CESifo Working Paper Series 324, CESifo.
    45. Christopher A. Hennessy & Ilya A. Strebulaev, 2020. "Beyond Random Assignment: Credible Inference and Extrapolation in Dynamic Economies," Journal of Finance, American Finance Association, vol. 75(2), pages 825-866, April.
    46. Robert J. Barro & Brian Wheaton, 2019. "Taxes, incorporation, and productivity," AEI Economics Working Papers 1006902, American Enterprise Institute.
    47. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
    48. Ebrahim, M. Shahid & Mathur, Ike, 2013. "On the efficiency of the UPREIT organizational form: Implications for the subprime crisis and CDO's," Journal of Economic Behavior & Organization, Elsevier, vol. 85(C), pages 286-305.
    49. Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40, National Bureau of Economic Research, Inc.
    50. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    51. Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," Working papers 2004-09, University of Connecticut, Department of Economics.
    52. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    53. Austan Goolsbee & Edward L. Maydew, 1998. "Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment," NBER Working Papers 6614, National Bureau of Economic Research, Inc.
    54. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    55. Helen Miller & Thomas Pope & Kate Smith, 2021. "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers W21/49, Institute for Fiscal Studies.
    56. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
    57. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    58. Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
    59. Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
    60. Lee, Seung-Hyun & Peng, Mike W. & Song, Sangcheol, 2013. "Governments, entrepreneurs, and positive externalities: A real options perspective," European Management Journal, Elsevier, vol. 31(4), pages 333-347.
    61. 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.
    62. Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.
    63. Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
    64. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
    65. Robert Carroll & Warren Hrung, 2005. "What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?," American Economic Review, American Economic Association, vol. 95(2), pages 426-431, May.
    66. Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
    67. Anna, Merika & Anna, Triantafyllou & George, Zombanakis, 2019. "Wage and tax competitiveness: The case of Hellenic shipping," Transportation Research Part A: Policy and Practice, Elsevier, vol. 119(C), pages 255-270.
    68. Aleksandra Riedl & Silvia Rocha-Akis, 2012. "How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates," Canadian Journal of Economics, Canadian Economics Association, vol. 45(2), pages 632-671, May.
    69. Robert J. Barro & Jason Furman, 2018. "Macroeconomic Effects of the 2017 Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 49(1 (Spring), pages 257-345.
    70. Joel Slemrod, 1996. "High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 169-192, National Bureau of Economic Research, Inc.
    71. MIYOSHI Yoshiyuki, 2017. "Does Sales Factor Apportionment Benefit the Welfare of State?," Discussion papers 17124, Research Institute of Economy, Trade and Industry (RIETI).
    72. Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022. "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers 17526, C.E.P.R. Discussion Papers.
    73. Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
    74. Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
    75. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    76. Dmitri Romanov, 2004. "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers 2004.17, Bank of Israel.
    77. Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
    78. 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.
    79. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    80. Robert J. Barro, 2019. "Taxes and the macro economy," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 377-400.
    81. 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.
    82. Robert J. Barro & Brian Wheaton, 2019. "Incorporation, and Productivity," NBER Working Papers 25508, National Bureau of Economic Research, Inc.
    83. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    84. 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.
    85. 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.
    86. Daniel W. Elfenbein & Barton H. Hamilton & Todd R. Zenger, 2010. "The Small Firm Effect and the Entrepreneurial Spawning of Scientists and Engineers," Management Science, INFORMS, vol. 56(4), pages 659-681, April.
    87. Papini, Andrea, 2018. "Tax incentives and the choice of organisational form of small businesses. Identification through a differentiated payroll tax schedule," ISER Working Paper Series 2018-07, Institute for Social and Economic Research.
    88. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    89. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    90. Georg Gottholmseder & Heinz Handler, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung," WIFO Studies, WIFO, number 33943.
    91. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
    92. Qi, Shi & Schlagenhauf, Don, 2021. "The Kansas tax experiment: The matter of legal form of organization," Journal of Economic Dynamics and Control, Elsevier, vol. 133(C).
    93. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
    94. 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.
    95. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.
    96. Dawoon Jung, 2024. "The response of small firms to VAT incentive: evidence from South Korea," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(2), pages 481-499, May.

  13. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc.

    Cited by:

    1. Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
    2. Gale, William & Brown, Samuel, 2013. "Small Business, Innovation, and Tax Policy: A Review," MPRA Paper 57384, University Library of Munich, Germany.
    3. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
    4. Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
    5. Hanlon, Michelle & Hoopes, Jeffrey L., 2014. "What do firms do when dividend tax rates change? An examination of alternative payout responses," Journal of Financial Economics, Elsevier, vol. 114(1), pages 105-124.
    6. 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.
    7. Chang, Xin & Chen, Yunling & Dasgupta, Sudipto, 2019. "Macroeconomic conditions, financial constraints, and firms’ financing decisions," Journal of Banking & Finance, Elsevier, vol. 101(C), pages 242-255.
    8. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    9. Silke Rünger & Rainer Niemann & Magdalena Haring, 2019. "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 719-757, August.
    10. Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
    11. 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.
    12. Sanjay Dhamija & Ravinder Kumar Arora, 2019. "Impact of Dividend Tax Change on the Payout Policy of Indian Companies," Global Business Review, International Management Institute, vol. 20(5), pages 1282-1291, October.
    13. Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
    14. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    15. Florian Heider & Alexander Ljungqvist, 2012. "As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes," NBER Working Papers 18263, National Bureau of Economic Research, Inc.
    16. Daniel R. Feenberg & James M. Poterba, 1993. "Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns," NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177, National Bureau of Economic Research, Inc.
    17. Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
    18. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
    19. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    20. Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
    21. Fuest, Clemens & Huber, Bernd & Nielsen, Soren B., 2003. "Why is the corporate tax rate lower than the personal tax rate?: The role of new firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 157-174, January.
    22. Hennessy, Christopher A. & Kasahara, Akitada & Strebulaev, Ilya A., 2020. "Empirical analysis of corporate tax reforms: What is the null and where did it come from?," Journal of Financial Economics, Elsevier, vol. 135(3), pages 555-576.
    23. Rünger, Silke, 2011. "The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks," arqus Discussion Papers in Quantitative Tax Research 114, arqus - Arbeitskreis Quantitative Steuerlehre.
    24. Clemens Fuest & Bernd Huber & Søren Bo Nielsen, "undated". "Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?," EPRU Working Paper Series 00-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    25. Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
    26. 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.
    27. Magdalena Haring & Rainer Niemann & Silke Rünger, 2016. "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series 6098, CESifo.
    28. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    29. Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016. "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research 210, arqus - Arbeitskreis Quantitative Steuerlehre.
    30. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.

  14. Jeffrey K. MacKie-Mason, 1989. "Do Firms Care Who Provides their Financing?," NBER Working Papers 3039, National Bureau of Economic Research, Inc.

    Cited by:

    1. Sangkyun Park, 1994. "The bank capital requirement and information asymmetry," Working Papers 1994-005, Federal Reserve Bank of St. Louis.
    2. Josh Lerner & Alexander Tsai, 2000. "Do Equity Financing Cycles Matter? Evidence from Biotechnology Alliances," NBER Working Papers 7464, National Bureau of Economic Research, Inc.
    3. Vivek Ghosal & Prakash Loungani, 1996. "Firm size and the impact of profit-margin uncertainty on investment: do financing constraints play a role?," International Finance Discussion Papers 557, Board of Governors of the Federal Reserve System (U.S.).
    4. Fulghieri, Paolo & Lukin, Dmitry, 2001. "Information production, dilution costs, and optimal security design," Journal of Financial Economics, Elsevier, vol. 61(1), pages 3-42, July.
    5. Takeo Hoshi & Anil Kashyap & David Scharfstein, 1993. "The Choice Between Public and Private Debt: An Analysis of Post-Deregulation Corporate Financing in Japan," NBER Working Papers 4421, National Bureau of Economic Research, Inc.
    6. Mark L. Gertler & R. Glenn Hubbard, 1989. "Taxation, Corporate Capital Structure, and Financial Distress," NBER Working Papers 3202, National Bureau of Economic Research, Inc.
    7. Miguel Cantillo & Julian Wright, 1998. "How Do Firms Choose Their Lenders? An Empirical Investigation," Finance 9803007, University Library of Munich, Germany.
    8. Hovakimian, Armen & Hovakimian, Gayane & Tehranian, Hassan, 2004. "Determinants of target capital structure: The case of dual debt and equity issues," Journal of Financial Economics, Elsevier, vol. 71(3), pages 517-540, March.
    9. Charles W. Calomiris & Charles P. Himmelberg & Paul Wachtel, 1994. "Commercial Paper, Corporate Finance and the Business Cycle: A Microeconomic Perspective," Working Papers 94-17, New York University, Leonard N. Stern School of Business, Department of Economics.
    10. Reint Gropp, 2002. "Local Taxes and Capital Structure Choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 51-71, January.
    11. Alves, Paulo & Couto, Eduardo Barbosa & Francisco, Paulo Morais, 2015. "Board of directors’ composition and capital structure," Research in International Business and Finance, Elsevier, vol. 35(C), pages 1-32.
    12. Marco GALLEGATI, 2002. "Financial Constraints and the Balance Sheet Channel: a Re-Interpretation," Working Papers 161, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    13. Ayako Yasuda, 2001. "Institutions, Relationships and Bank Competition in Bond Underwriting Markets: An International Comparative Study," Center for Financial Institutions Working Papers 01-31, Wharton School Center for Financial Institutions, University of Pennsylvania.
    14. Sanjiva Prasad & Christopher J. Green & Victor Murinde, 2005. "Company Financial Structure: A Survey and Implications for Developing Economies," Chapters, in: Christopher J. Green & Colin Kirkpatrick & Victor Murinde (ed.), Finance and Development, chapter 12, Edward Elgar Publishing.
    15. Carpentier, Cécile, 2000. "Choix de financement et ratio cible : Le cas français," L'Actualité Economique, Société Canadienne de Science Economique, vol. 76(3), pages 365-392, septembre.
    16. ZHANG, Jiarui & HOU, Lei, 2014. "Financial structure, productivity, and risk of foreign direct investment," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 652-669.
    17. Takeo Hoshi & Anil Kashyap & David Scharfstein, 1990. "Bank Monitoring and Investment: Evidence from the Changing Structure of Japanese Corporate Banking Relationships," NBER Chapters, in: Asymmetric Information, Corporate Finance, and Investment, pages 105-126, National Bureau of Economic Research, Inc.
    18. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2011. "Fundamentals, Financial Factors, and the Dynamics of Investment in Emerging Markets," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 47(0), pages 88-105, May.
    19. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2009. "Asset prices, Credit and Investment in Emerging Markets," NIPE Working Papers 18/2009, NIPE - Universidade do Minho.
    20. Charlotte Ostergaard, 2000. "External Financing Costs and Banks Loan Supply: Does the Structure of the Bank Sector Matter?," FMG Discussion Papers dp357, Financial Markets Group.
    21. Mark S. Carey & Mitchell A. Post & Steven A. Sharpe, 1996. "Does corporate lending by banks and finance companies differ? Evidence on specialization in private debt contracting," Finance and Economics Discussion Series 96-25, Board of Governors of the Federal Reserve System (U.S.).
    22. Mehtab Arshad Butt & Haroon Shafi & Kashif-Ur-Rehman & Rana Rashid Rehman & Hafiz Muhammad Shoaib, 2011. "Investor’s Dilemma: Fundamentals or Biasness in Investment Decision," Journal of Economics and Behavioral Studies, AMH International, vol. 3(2), pages 122-127.
    23. Rafiu Oyesola Salawu, 2009. "The Effect Of Capital Structure On Profitability: An Empirical Analysis Of Listed Firms In Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 3(2), pages 121-129.
    24. Helwege, Jean & Liang, Nellie, 1996. "Is there a pecking order? Evidence from a panel of IPO firms," Journal of Financial Economics, Elsevier, vol. 40(3), pages 429-458, March.
    25. Tseng, Jauling, 2024. "Effect of information disclosure on firms' direct financing in emerging securities markets," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 54-68.
    26. Yasuda, Ayako, 2007. "Bank relationships and underwriter competition: Evidence from Japan," Journal of Financial Economics, Elsevier, vol. 86(2), pages 369-404, November.
    27. Charles W. Calomiris, 1993. "Financial Factors in the Great Depression," Journal of Economic Perspectives, American Economic Association, vol. 7(2), pages 61-85, Spring.
    28. Sun Bae Kim, 1991. "The use of equity positions by banks: the Japanese evidence," Economic Review, Federal Reserve Bank of San Francisco, issue Fall, pages 41-55.
    29. Charles Calomiris, 1995. "The Costs of Rejecting Universal Banking: American Finance in the German Mirror, 1870-1914," NBER Chapters, in: Coordination and Information: Historical Perspectives on the Organization of Enterprise, pages 257-322, National Bureau of Economic Research, Inc.
    30. Armando Gomes & Gordon Phillips, 2005. "Why Do Public Firms Issue Private and Public Securities?," NBER Working Papers 11294, National Bureau of Economic Research, Inc.
    31. Chokaev, Bekhan (Чокаев, Бекхан), 2017. "Islamic Finance: Possibilities for Russian Economy [Исламские Финансы: Возможности Для Российской Экономики]," Working Papers 031719, Russian Presidential Academy of National Economy and Public Administration.
    32. Sanjiva Prasad & Christopher J. Green & Victor Murinde, 2001. "Company Financing, Captial Structure, and Ownership: A Survey, and Implications for Developing Economies," SUERF Studies, SUERF - The European Money and Finance Forum, number 12 edited by Morten Balling, May.
    33. Ignacio Munyo, 2004. "The Determinants of Capital Structure: Evidence from an Economy without Stock Market," Econometric Society 2004 Latin American Meetings 267, Econometric Society.
    34. Alves, Paulo & Couto, Eduardo & Francisco, Paulo, 2014. "Board of directors’ composition and financing choices," MPRA Paper 52973, University Library of Munich, Germany, revised 2014.
    35. Bhagat, Sanjai & Welch, Ivo, 1995. "Corporate research & development investments international comparisons," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 443-470, April.
    36. Tobias Miarka & Michael Troge, 2005. "Do bank-firm relationships reduce bank debt? Evidence from Japan," The European Journal of Finance, Taylor & Francis Journals, vol. 11(1), pages 75-92.
    37. Esho, Neil & Lam, Yung & Sharpe, Ian G., 2002. "Are maturity and debt type decisions interrelated? Evidence from Australian firms in international capital markets," Pacific-Basin Finance Journal, Elsevier, vol. 10(5), pages 549-569, November.
    38. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc.
    39. Esho, Neil & Lam, Yung & Sharpe, Ian G., 2001. "Choice of Financing Source in International Debt Markets," Journal of Financial Intermediation, Elsevier, vol. 10(3-4), pages 276-305, July.

  15. Levinsohn, J. & Mackie-Mason, J., 1989. "A Simple, Consistent Estimator For Disturbance Components In Financial Models," Papers 89-16, Michigan - Center for Research on Economic & Social Theory.

    Cited by:

    1. Gao, Ting, 2000. "Exchange rate movements and the profitability of U.S. multinationals," Journal of International Money and Finance, Elsevier, vol. 19(1), pages 117-134, February.
    2. Crabb, Peter R., 2002. "Multinational corporations and hedging exchange rate exposure," International Review of Economics & Finance, Elsevier, vol. 11(3), pages 299-314.
    3. Blank, Steven C., 1991. "The Robustness Of Single Index Models In Crop Markets: A Multiple Index Model Test," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 16(2), pages 1-9, December.

  16. Jeffrey MacKie-Mason, 1988. "Nonlinear Taxation of Risky Assets and Investment, With Application to Mining," NBER Working Papers 2631, National Bureau of Economic Research, Inc.

    Cited by:

    1. Pindyck, Robert S, 1991. "Irreversibility, Uncertainty, and Investment," Journal of Economic Literature, American Economic Association, vol. 29(3), pages 1110-1148, September.
    2. He, Hua. & Pindyck, Robert S., 1989. "Investments in flexible production capacity," Working papers 2102-89., Massachusetts Institute of Technology (MIT), Sloan School of Management.

  17. Jeffrey MacKie-Mason, 1988. "Do Taxes Affect Corporate Financing Decisions?," NBER Working Papers 2632, National Bureau of Economic Research, Inc.

    Cited by:

    1. Shane Magee, 2013. "The effect of foreign currency hedging on the probability of financial distress," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1107-1127, December.
    2. Laura Dobbins & Martin Jacob, 2016. "Do corporate tax cuts increase investments?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 731-759, November.
    3. Kwang Soo Cheong, 1998. "Corporate Income Taxation and Signaling," Public Finance Review, , vol. 26(5), pages 480-502, September.
    4. Chava, Sudheer & Purnanandam, Amiyatosh, 2010. "CEOs versus CFOs: Incentives and corporate policies," Journal of Financial Economics, Elsevier, vol. 97(2), pages 263-278, August.
    5. Huyghebaert, Nancy & Quan, Qi & Sun, Lijian, 2014. "Financing decisions after partial privatization in China: Can a stock market quotation really provide discipline?," Journal of Financial Intermediation, Elsevier, vol. 23(1), pages 27-46.
    6. Pan, Changchun & Huang, Yuzhe & Jin, Long, 2024. "Natural disasters and corporate tax burden: Evidence from chinese energy sector," Energy Economics, Elsevier, vol. 130(C).
    7. 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.
    8. Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo.
    9. Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
    10. Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008. "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies 2008,03, Deutsche Bundesbank.
    11. Suchard, Jo-Ann & Singh, Manohar, 2006. "The determinants of the hybrid security issuance decision for Australian firms," Pacific-Basin Finance Journal, Elsevier, vol. 14(3), pages 269-290, June.
    12. Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
    13. Erin E. Syron Ferris, 2015. "Dividend Taxes and Stock Volatility," Finance and Economics Discussion Series 2015-36, Board of Governors of the Federal Reserve System (U.S.).
    14. Takeo Hoshi & Anil Kashyap & David Scharfstein, 1993. "The Choice Between Public and Private Debt: An Analysis of Post-Deregulation Corporate Financing in Japan," NBER Working Papers 4421, National Bureau of Economic Research, Inc.
    15. Hamadi FakhFakh & Rim Zouari-Hadiji, 2011. "Dettes financières et investissement en R&D:une étude comparative," Working Papers CREGO 1110302, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    16. Youngdeok Lim, 2012. "Tax avoidance and underleverage puzzle: Korean evidence," Review of Quantitative Finance and Accounting, Springer, vol. 39(3), pages 333-360, October.
    17. Michael Faulkender & Mitchell A. Petersen, 2003. "Does the source of capital affect capital structure?," Proceedings 858, Federal Reserve Bank of Chicago.
    18. Walter Novaes, 2003. "Capital Structure Choice When Managers Are in Control: Entrenchment versus Efficiency," The Journal of Business, University of Chicago Press, vol. 76(1), pages 49-82, January.
    19. Bruno Biais & Christophe Bisiere & Jean-Paul Decamps, 2000. "A Structural Econometric Investigation of the Agency Theory of Financial Structure," Econometric Society World Congress 2000 Contributed Papers 0817, Econometric Society.
    20. Duca, Eric & Dutordoir, Marie & Veld, Chris & Verwijmeren, Patrick, 2012. "Why are convertible bond announcements associated with increasingly negative issuer stock returns? An arbitrage-based explanation," Journal of Banking & Finance, Elsevier, vol. 36(11), pages 2884-2899.
    21. Jenny Simon, 2015. "Optimal Debt Bias in Corporate Income Taxation," CESifo Working Paper Series 5561, CESifo.
    22. Jie (Jack) He & Tingting Liu & Jeffry Netter & Tao Shu, 2020. "Expectation Management in Mergers and Acquisitions," Management Science, INFORMS, vol. 66(3), pages 1205-1226, March.
    23. Aulová, R. & Hlavsa, T., 2013. "Capital Structure of Agricultural Businesses and its Determinants," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(2), pages 1-14, June.
    24. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
    25. Suhaila, Mat Kila & Wan Mahmood, Wan Mansor, 2008. "Capital Structure and Firm Characteristics: Some Evidence from Malaysian Companies," MPRA Paper 14616, University Library of Munich, Germany.
    26. Zhao, Hong & Shen, Hao & Wang, Haizhi & Zhu, Yun, 2024. "State corporate tax changes and bond pricing: U.S. evidence," International Review of Financial Analysis, Elsevier, vol. 92(C).
    27. Rose Ngugi, 2008. "Capital financing behaviour: evidence from firms listed on the Nairobi Stock Exchange," The European Journal of Finance, Taylor & Francis Journals, vol. 14(7), pages 609-624.
    28. Occhino, Filippo, 2023. "The macroeconomic effects of business tax cuts with debt financing and accelerated depreciation," Economic Modelling, Elsevier, vol. 125(C).
    29. Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
    30. Alberternst, Stephan & Sureth-Sloane, Caren, 2016. "Interest barrier and capital structure response," arqus Discussion Papers in Quantitative Tax Research 206, arqus - Arbeitskreis Quantitative Steuerlehre.
    31. Stefano Colonnello & Matthias Efing & Francesca Zucchi, 2016. "Empty Creditors and Strong Shareholders: The Real Effects of Credit Risk Trading," Swiss Finance Institute Research Paper Series 16-17, Swiss Finance Institute, revised Jun 2016.
    32. Levinsohn, J. & Mackie-Mason, J.K., 1989. "A Simple, Consistent Estimator For Disturbance Components In Financial Models," Papers 443, Stockholm - International Economic Studies.
    33. Martin Ruf, 2010. "Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital," Schmalenbach Journal of Business Research, Springer, vol. 62(8), pages 883-910, December.
    34. Lei, Jin & Qiu, Jiaping & Wan, Chi & Yu, Fan, 2021. "Credit risk spillovers and cash holdings," Journal of Corporate Finance, Elsevier, vol. 68(C).
    35. Lewellen, Katharina, 2004. "Financing Decisions When Managers Are Risk Averse," Working papers 4438-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    36. Agrawal, Ashwini K. & Matsa, David A., 2013. "Labor unemployment risk and corporate financing decisions," LSE Research Online Documents on Economics 69608, London School of Economics and Political Science, LSE Library.
    37. Shai Levi & Benjamin Segal, 2015. "The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities," European Accounting Review, Taylor & Francis Journals, vol. 24(4), pages 801-822, December.
    38. Hatem Mansali, 2009. "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 39-83, December.
    39. Graham, John R., 1996. "Debt and the marginal tax rate," Journal of Financial Economics, Elsevier, vol. 41(1), pages 41-73, May.
    40. Dang, Viet Anh & Kim, Minjoo & Shin, Yongcheol, 2014. "Asymmetric adjustment toward optimal capital structure: Evidence from a crisis," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 226-242.
    41. Hirota, Shinichi, 1999. "Are Corporate Financing Decisions Different in Japan? An Empirical Study on Capital Structure," Journal of the Japanese and International Economies, Elsevier, vol. 13(3), pages 201-229, September.
    42. Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
    43. Chia-Jane Wang, 2012. "Board size and firm risk-taking," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 519-542, May.
    44. 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.
    45. Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series 1841, CESifo.
    46. Evaldo Guimarães Barbosa & Cristiana De Castro Moraes, 2003. "Determinants Of The Firm’S Capital Structure - The Case Of The Very Small Enterprises," Finance 0302001, University Library of Munich, Germany, revised 06 Oct 2003.
    47. Philippe GAUD & Martin HOESLI & André BENDER, 2004. "Further Evidence on Debt-Equity Choice," FAME Research Paper Series rp114, International Center for Financial Asset Management and Engineering.
    48. Pindado, Julio & Rodrigues, Luis & de la Torre, Chabela, 2008. "Estimating financial distress likelihood," Journal of Business Research, Elsevier, vol. 61(9), pages 995-1003, September.
    49. An Yan & Debarshi Nandy & Thomas Chemmanur, 2004. "Why Issue Mandatory Convertibles? Theory and Empirical Evidence," Econometric Society 2004 North American Winter Meetings 456, Econometric Society.
    50. Mustafa Caglayan & Abdul Rashid, 2013. "The Response of Firms' Leverage to Risk: Evidence from UK Public versus Non-Public ManufacturingFirms," CFI Discussion Papers 1302, Centre for Finance and Investment, Heriot Watt University.
    51. 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.
    52. John R. Graham & Sonali Hazarika & Krishnamoorthy Narasimhan, 2011. "Corporate Governance, Debt, and Investment Policy During the Great Depression," Management Science, INFORMS, vol. 57(12), pages 2083-2100, December.
    53. Marian Leimbach & Ottmar Edenhofer, 2005. "Capital Mobility and spillovers within a modular approach to multiregion modeling," Computing in Economics and Finance 2005 135, Society for Computational Economics.
    54. Costas Lambrinoudakis & Michael Neumann & George Skiadopoulos, 2014. "Capital Structure and Financial Flexibility: Expectations of Future Shocks," Working Papers 731, Queen Mary University of London, School of Economics and Finance.
    55. Coles, Jeffrey L. & Daniel, Naveen D. & Naveen, Lalitha, 2006. "Managerial incentives and risk-taking," Journal of Financial Economics, Elsevier, vol. 79(2), pages 431-468, February.
    56. Cigdem Vural-Yavas, 2016. "Determinants of Capital Structure for Firms that Provide High Quality Sustainability Reporting," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 6(4), pages 22-34, December.
    57. Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
    58. Altunok, Fatih & Mitchell, Karlyn & Pearce, Douglas, 2015. "The trade credit channel and monetary policy transmission: empirical evidence from U.S. panel data," MPRA Paper 66273, University Library of Munich, Germany.
    59. Reint Gropp, 2002. "Local Taxes and Capital Structure Choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 51-71, January.
    60. Niloufar Rezaie Nejad & Shaista Wasiuzzaman, 2015. "Multilevel Determinants of Capital Structure: Evidence from Malaysia," Global Business Review, International Management Institute, vol. 16(2), pages 199-212, April.
    61. K. Kestens & P. Van Cauwenberge & J. Christiaens & -, 2010. "An Investigation of the Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/640, Ghent University, Faculty of Economics and Business Administration.
    62. Ruud A. de Mooij, 2011. "The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations," IMF Working Papers 2011/095, International Monetary Fund.
    63. Ben R. Craig & Christopher A. Richardson, 1996. "The reduced form as an empirical tool: a cautionary tale from the financial veil," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 16-25.
    64. Wiwattanakantang, Yupana, 1999. "An empirical study on the determinants of the capital structure of Thai firms," Pacific-Basin Finance Journal, Elsevier, vol. 7(3-4), pages 371-403, August.
    65. Carmen Cotei & Joseph Farhat, 2011. "An application of the two-stage Bivariate Probit–Tobit model to corporate financing decisions," Review of Quantitative Finance and Accounting, Springer, vol. 37(3), pages 363-380, October.
    66. Byrd, Daniel T. & Mizruchi, Mark S., 2005. "Bankers on the board and the debt ratio of firms," Journal of Corporate Finance, Elsevier, vol. 11(1-2), pages 129-173, March.
    67. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
    68. Dan Dhaliwal & Shane Heitzman & Oliver Zhen Li, 2006. "Taxes, Leverage, and the Cost of Equity Capital," Journal of Accounting Research, Wiley Blackwell, vol. 44(4), pages 691-723, September.
    69. Monda, Barbara & Giorgino, Marco & Modolin, Ileana, 2013. "Rationales for Corporate Risk Management - A Critical Literature Review," MPRA Paper 45420, University Library of Munich, Germany.
    70. Yoon K. Choi & Seung Hun Han & Seongjae Mun, 2021. "The nonlinear relation between financing decisions and option compensation," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1343-1356, May.
    71. Acharya, Viral & Bharath, Sreedhar T & Srinivasan, Anand, 2003. "Understanding the Recovery Rates on Defaulted Securities," CEPR Discussion Papers 4098, C.E.P.R. Discussion Papers.
    72. Maciej Stradomski & Katarzyna Schmidt, 2020. "Firm specific determinants of capital structure in European advanced developing countries," Bank i Kredyt, Narodowy Bank Polski, vol. 51(3), pages 263-292.
    73. William Beranek & Christopher Cornwell & Sunho Choi, 1995. "External Financing, Liquidity, And Capital Expenditures," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 18(2), pages 207-222, June.
    74. Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
    75. M. Dutordoir & L. Van De Gucht, 2004. "Are European Convertibles More Debt-Like than the US Issues? An Empirical Analysis," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(4), pages 533-568.
    76. Hans Degryse & Yalin Gündüz & Kuchulain O'Flynn & Steven Ongena, 2020. "Identifying Empty Creditors with a Shock and Micro-Data," Swiss Finance Institute Research Paper Series 20-15, Swiss Finance Institute.
    77. Kinga Mazur, 2007. "The Determinants of Capital Structure Choice: Evidence from Polish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 13(4), pages 495-514, November.
    78. Yong Fan, 2016. "Effect of Corporate Income Tax and Marketization Degree on Capital Structure of Chinese Listed Companies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 2(1), pages 43-58.
    79. Maté, María Luz. & Hernández, Ginés. & Sánchez, Javier. & Mínguez, Antonio., 2013. "¿Hay efectos de interacción regional en el comportamiento financiero de las PyME?," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(320), pages 841-867, octubre-d.
    80. Martins, Theo Cotrim & Novaes, Walter, 2012. "Mandatory dividend rules: Do they make it harder for firms to invest?," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 953-967.
    81. Servaes, Henri & Meier, Jean-Marie A., 2014. "Distressed Acquisitions," CEPR Discussion Papers 10093, C.E.P.R. Discussion Papers.
    82. Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
    83. Kooyul Jung & Yong-Cheol Kim & Rene M. Stulz, 1994. "Investment Opportunities, Managerial Decisions, and the Security Issue Decision," NBER Working Papers 4907, National Bureau of Economic Research, Inc.
    84. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
    85. Bisera Karanović Gordana Nikolić Goran Karanović, 2019. "Analyzing Capital Structure across Industries: Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(SCI2), pages 1-10, December.
    86. Christine Brown & Katrina Efthim, 2005. "Effect of Taxation on Equal Access Share Buybacks in Australia," International Review of Finance, International Review of Finance Ltd., vol. 5(3‐4), pages 199-218, September.
    87. Gopalakrishnan, Balagopal & Mohapatra, Sanket, 2020. "Insolvency regimes and firms' default risk under economic uncertainty and shocks," Economic Modelling, Elsevier, vol. 91(C), pages 180-197.
    88. Gaud, Philippe & Hoesli, Martin & Bender, Andre, 2007. "Debt-equity choice in Europe," International Review of Financial Analysis, Elsevier, vol. 16(3), pages 201-222.
    89. Adams, Mike & Hardwick, Philip & Zou, Hong, 2008. "Reinsurance and corporate taxation in the United Kingdom life insurance industry," Journal of Banking & Finance, Elsevier, vol. 32(1), pages 101-115, January.
    90. Lewellen, Katharina, 2006. "Financing decisions when managers are risk averse," Journal of Financial Economics, Elsevier, vol. 82(3), pages 551-589, December.
    91. Kose John & Hamid Mehran & Yiming Qian, 2007. "Regulation, subordinated debt, and incentive features of CEO compensation in the banking industry," Staff Reports 308, Federal Reserve Bank of New York.
    92. Piyapas Tharavanij, 2021. "Optimal Book-Value Debt Ratio," SAGE Open, , vol. 11(1), pages 21582440209, February.
    93. Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW Kiel).
    94. 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.
    95. Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014. "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 227-241.
    96. Kerry Pattenden, 2006. "Capital Structure Decisions Under Classical and Imputation Tax Systems: A Natural Test for Tax Effects in Australia," Australian Journal of Management, Australian School of Business, vol. 31(1), pages 67-92, June.
    97. Erin E. Syron Ferris, 2018. "Dividend taxes and stock volatility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 377-403, April.
    98. 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.
    99. 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).
    100. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 13-30.
    101. Namryoung Lee, 2023. "The Relationship between a Company’s Cryptocurrency Holdings and Its Sustainable Performance—With a Focus on External and Internal Financial Issues and Cash," Sustainability, MDPI, vol. 15(23), pages 1-15, November.
    102. Richardson, Grant & Lanis, Roman & Leung, Sidney Chi-Moon, 2014. "Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 107-121.
    103. 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.
    104. Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
    105. de Haan, Leo & Hinloopen, Jeroen, 2003. "Preference hierarchies for internal finance, bank loans, bond, and share issues: evidence for Dutch firms," Journal of Empirical Finance, Elsevier, vol. 10(5), pages 661-681, December.
    106. Heaney, Richard & Winata, Henry, 2005. "Use of derivatives by Australian companies," Pacific-Basin Finance Journal, Elsevier, vol. 13(4), pages 411-430, September.
    107. Bernheim, B Douglas & Wantz, Adam, 1995. "A Tax-Based Test of the Dividend Signaling Hypothesis," American Economic Review, American Economic Association, vol. 85(3), pages 532-551, June.
    108. Qiao Liu & Kit Pong Wong, 2011. "Intellectual Capital and Financing Decisions: Evidence from the U.S. Patent Data," Management Science, INFORMS, vol. 57(10), pages 1861-1878, October.
    109. Todd Mitton, 2008. "Why Have Debt Ratios Increased for Firms in Emerging Markets?," European Financial Management, European Financial Management Association, vol. 14(1), pages 127-151, January.
    110. 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.
    111. Michael Overesch & Georg Wamser, 2006. "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series 37, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    112. Saibal Ghosh, 2015. "Trade Credit, Bank Credit and Crisis: Some Empirical Evidence for India?," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 9(4), pages 333-361, November.
    113. A Srivastava, 2024. "Bankruptcy Law, Creditor Rights, and Earnings Management: Evidence from India," Economic Issues Journal Articles, Economic Issues, vol. 29(2), pages 77-100, September.
    114. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    115. Francisco Sogorb- Mira & José Lopez- Gracia, 2003. "Pecking Order Versus Trade-Off: An Empirical Approach To The Small And Medium Enterprise Capital Structure," Working Papers. Serie EC 2003-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    116. Guo, Jie (Michael) & Li, Lu & Hu, Nan & Wang, Xing, 2019. "Do managers keep their word? The disclosure of merger intention at pre-merger issuance and M&A performance," Finance Research Letters, Elsevier, vol. 28(C), pages 20-31.
    117. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
    118. Aretz, Kevin & Bartram, Söhnke M., 2009. "Corporate Hedging and Shareholder Value," MPRA Paper 14088, University Library of Munich, Germany.
    119. 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.
    120. Shyam-Sunder, Lakshmi & C. Myers, Stewart, 1999. "Testing static tradeoff against pecking order models of capital structure," Journal of Financial Economics, Elsevier, vol. 51(2), pages 219-244, February.
    121. Colonnello, Stefano & Efing, Matthias & Zucchi, Francesca, 2019. "Shareholder bargaining power and the emergence of empty creditors," Journal of Financial Economics, Elsevier, vol. 134(2), pages 297-317.
    122. Ghosh, Aloke & Jain, Prem C., 2000. "Financial leverage changes associated with corporate mergers," Journal of Corporate Finance, Elsevier, vol. 6(4), pages 377-402, December.
    123. Colonnello, Stefano & Curatola, Giuliano & Hoang, Ngoc Giang, 2017. "Direct and indirect risk-taking incentives of inside debt," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 428-466.
    124. Geoffroy Enjolras & Gilles Sanfilippo, 2018. "The role of debt in financing French farm investments," Post-Print hal-02048362, HAL.
    125. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    126. Anshu Agrawal, 2021. "Impact of Elimination of Dividend Distribution Tax on Indian Corporate Firms Amid COVID Disruptions," JRFM, MDPI, vol. 14(9), pages 1-38, September.
    127. Sinha, Pankaj & Bansal, Vishakha, 2013. "Capital structure puzzle: the interrelationship between leverage, taxes and other micro economic factors," MPRA Paper 49878, University Library of Munich, Germany, revised 17 Sep 2013.
    128. Buettner, Thiess & Wamser, Georg, 2013. "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 63-95, March.
    129. Songul KAKILLI ACARAVCI, 2015. "The Determinants of Capital Structure: Evidence from the Turkish Manufacturing Sector," International Journal of Economics and Financial Issues, Econjournals, vol. 5(1), pages 158-171.
    130. de Jong, A. & Veld, C.H., 1998. "An Empirical Analysis of Incremental Capital Structure Decisions Under Managerial Entrenchment," Discussion Paper 1998-83, Tilburg University, Center for Economic Research.
    131. 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.
    132. Abrapuspa Ghani Talattov & Nur Azura Sanusi & Suhal Kusairi & Abu Hassan Shaari, 2016. "The Role Of Corporate Zakat On Optimal Capital Structure Policy: Evidence From Malaysian Firms," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, vol. 1(2), pages 259-292, February.
    133. Cecilia R. Caglio & Matt Darst & Eric Parolin, 2018. "Half-full or Half-empty? Financial Institutions, CDS Use, and Corporate Credit Risk," Finance and Economics Discussion Series 2018-047, Board of Governors of the Federal Reserve System (U.S.).
    134. Markus Fischer & Christa Hainz & Jörg Rocholl & Sascha Steffen, 2014. "Government Guarantees and Bank Risk Taking Incentives," CESifo Working Paper Series 4706, CESifo.
    135. Dawood Ashraf & Mohsin Khawaja & M. Ishaq Bhatti, 2022. "Raising capital amid economic policy uncertainty: an empirical investigation," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-32, December.
    136. Rao Ramesh K. S. & Stevens Eric C, 2006. "The Firm's Cost of Capital, Its Effective Marginal Tax Rate, and the Value of the Government's Tax Claim," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 6(1), pages 1-57, January.
    137. Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers 07-071, ZEW - Leibniz Centre for European Economic Research.
    138. Harford, Jarrad & Klasa, Sandy & Walcott, Nathan, 2009. "Do firms have leverage targets? Evidence from acquisitions," Journal of Financial Economics, Elsevier, vol. 93(1), pages 1-14, July.
    139. Charlotte Ostergaard, 2000. "External Financing Costs and Banks Loan Supply: Does the Structure of the Bank Sector Matter?," FMG Discussion Papers dp357, Financial Markets Group.
    140. Delcoure, Natalya, 2007. "The determinants of capital structure in transitional economies," International Review of Economics & Finance, Elsevier, vol. 16(3), pages 400-415.
    141. Trezevant, Robert, 1994. "How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981?," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 253-271, June.
    142. Grundy, Bruce D. & Verwijmeren, Patrick, 2020. "The external financing of investment," Journal of Corporate Finance, Elsevier, vol. 65(C).
    143. Smith, Geoffrey Peter, 2022. "Predicting the debt-equity decision," Finance Research Letters, Elsevier, vol. 48(C).
    144. Mathur, Ike & Singh, Manohar & Nejadmalayeri, Ali & Jiraporn, Pornsit, 2013. "How do bond investors perceive dividend payouts?," Research in International Business and Finance, Elsevier, vol. 27(1), pages 92-105.
    145. Shenoy, Jaideep & Williams, Ryan, 2017. "Trade credit and the joint effects of supplier and customer financial characteristics," Journal of Financial Intermediation, Elsevier, vol. 29(C), pages 68-80.
    146. Xiaoyan Chen, 2015. "The determinants behind Chinese companies’ incremental equity issue decisions," Australian Journal of Management, Australian School of Business, vol. 40(4), pages 701-723, November.
    147. Chowdhury, Anup & Chowdhury, Suman Paul, 2010. "Impact of capital structure on firm’s value: Evidence from Bangladesh," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 3(3), pages 1-12, October.
    148. Susan Albring & Monica Banyi & Dan Dhaliwal & Raynolde Pereira, 2016. "Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation," Management Science, INFORMS, vol. 62(2), pages 456-478, February.
    149. Cai, Xiangshang & Gao, Yang & Wu, Zhiting & Yuan, Jiayi, 2024. "Chief executive officer marital status and corporate credit ratings," International Review of Financial Analysis, Elsevier, vol. 95(PA).
    150. Michael Overesch & Georg Wamser, 2014. "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, vol. 42(2), pages 191-209, February.
    151. Nadeem Ahmed Sheikh & Muhammad Azeem Qureshi, 2014. "Crowding-out or shying-away: impact of corporate income tax on capital structure choice of firms in Pakistan," Applied Financial Economics, Taylor & Francis Journals, vol. 24(19), pages 1249-1260, October.
    152. Jung, Kooyul & Yong-Cheol, Kim & Stulz, Rene M., 1996. "Timing, investment opportunities, managerial discretion, and the security issue decision," Journal of Financial Economics, Elsevier, vol. 42(2), pages 159-185, October.
    153. Mari Avarmaa & Aaro Hazak & Kadri Männasoo, 2011. "Capital structure formation in multinational and local companies in the Baltic States," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 11(1), pages 125-146, July.
    154. 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.
    155. Reagle, Derrick, 2006. "Back on the balance sheet: The tax effects of contingent claims in commercial banking," Review of Financial Economics, Elsevier, vol. 15(1), pages 19-27.
    156. Isil Erol & Dogan Tirtiroglu, 2011. "Concentrated Ownership, No Dividend Payout Requirement and Capital Structure of REITs: Evidence from Turkey," The Journal of Real Estate Finance and Economics, Springer, vol. 43(1), pages 174-204, July.
    157. Calegari, Michael J., 2000. "The effect of tax accounting rules on capital structure and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 1-31, August.
    158. Bohyun Yoon & Jeong-Hwan Lee & Jin-Hyung Cho, 2021. "The Effect of ESG Performance on Tax Avoidance—Evidence from Korea," Sustainability, MDPI, vol. 13(12), pages 1-16, June.
    159. Adra, Samer & Gao, Yang & Huang, Jin & Yuan, Jiayi, 2023. "Geopolitical risk and corporate payout policy," International Review of Financial Analysis, Elsevier, vol. 87(C).
    160. Duan, Ran, 2023. "Patent trolls and capital structure decisions in high-tech firms," Journal of Banking & Finance, Elsevier, vol. 155(C).
    161. Kayo, Eduardo K. & Kimura, Herbert, 2011. "Hierarchical determinants of capital structure," Journal of Banking & Finance, Elsevier, vol. 35(2), pages 358-371, February.
    162. Joel F. Houston & Chen Lin & Zhongyan Zhu, 2016. "The Financial Implications of Supply Chain Changes," Management Science, INFORMS, vol. 62(9), pages 2520-2542, September.
    163. Benson, Bradley W. & Davidson III, Wallace N., 2009. "Reexamining the managerial ownership effect on firm value," Journal of Corporate Finance, Elsevier, vol. 15(5), pages 573-586, December.
    164. Overesch, Michael & Schreiber, Ulrich, 2006. "Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals," ZEW Discussion Papers 06-072, ZEW - Leibniz Centre for European Economic Research.
    165. Todd A. Gormley & Simon Johnson & Changyong Rhee, 2011. "Ending "Too Big To Fail": Government Promises vs. Investor Perceptions," NBER Working Papers 17518, National Bureau of Economic Research, Inc.
    166. Michael Overesch & Georg Wamser, 2010. "The effects of company taxation in EU accession countries on German FDI1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 18(3), pages 429-457, July.
    167. Bany-Ariffin, A.N. & Mat Nor, Fauzias & McGowan Jr., Carl B., 2010. "Pyramidal structure, firm capital structure exploitation and ultimate owners' dominance," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 151-164, June.
    168. Agarwal, Sumit & Mohtadi, Hamid, 2004. "Financial markets and the financing choice of firms: Evidence from developing countries," Global Finance Journal, Elsevier, vol. 15(1), pages 57-70.
    169. Fischer, Marcel & Jensen, Bjarne Astrup, 2017. "The debt tax shield, economic growth and inequality," arqus Discussion Papers in Quantitative Tax Research 219, arqus - Arbeitskreis Quantitative Steuerlehre.
    170. Ni, Xiaoran & Yin, Sirui, 2018. "Shareholder litigation rights and the cost of debt: Evidence from derivative lawsuits," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 169-186.
    171. Lagerkvist, Carl Johan & Olson, Kent D., 2002. "Optimal Capital Structure And Income Support Reform Uncertainty," 2002 Annual meeting, July 28-31, Long Beach, CA 19694, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    172. Wesley M. Friske & Miles A. Zachary, 2019. "Regulation, New Venture Creation, and Resource-Advantage Theory: An Analysis of the U.S. Brewing Industry," Entrepreneurship Theory and Practice, , vol. 43(5), pages 999-1017, September.
    173. Lipson, Marc L. & Mortal, Sandra, 2009. "Liquidity and capital structure," Journal of Financial Markets, Elsevier, vol. 12(4), pages 611-644, November.
    174. 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.
    175. Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M., 2014. "The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns," Journal of Financial Economics, Elsevier, vol. 111(2), pages 469-494.
    176. Luis Araujo & Bernardo Guimaraes & Diego Rodrigues, 2020. "Financial constraints and collateral crises," Discussion Papers 2007, Centre for Macroeconomics (CFM).
    177. Dwenger, Nadja, 2008. "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research 44, arqus - Arbeitskreis Quantitative Steuerlehre.
    178. Nguyen, Justin Hung & Phan, Hieu V., 2020. "Carbon risk and corporate capital structure," Journal of Corporate Finance, Elsevier, vol. 64(C).
    179. Taoufik Elkemali & Aymen Ben Rejeb, 2015. "R&D Intensity and Financing Decisions: Evidence from European Firms," Economics Bulletin, AccessEcon, vol. 35(2), pages 1042-1055.
    180. Rizzo, Emanuele, 2018. "Essays on corporate governance and the impact of regulation on financial markets," Other publications TiSEM b5158260-ea13-4763-b992-6, Tilburg University, School of Economics and Management.
    181. Maria Kokoreva & Anastasia Stepanova & Kirill Povk, 2017. "Could High-Tech Companies Learn from Others While Choosing Capital Structure?," HSE Working papers WP BRP 62/FE/2017, National Research University Higher School of Economics.
    182. Helwege, Jean & Liang, Nellie, 1996. "Is there a pecking order? Evidence from a panel of IPO firms," Journal of Financial Economics, Elsevier, vol. 40(3), pages 429-458, March.
    183. Zélia Serrasqueiro & Ana Caetano, 2015. "Trade-Off Theory versus Pecking Order Theory: capital structure decisions in a peripheral region of Portugal," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(2), pages 445-466, April.
    184. Anup Chowdhury & Suman Paul Chowdhury, 2010. "Impact of capital structure on firm’s value: Evidence from Bangladesh," Business and Economic Horizons (BEH), Prague Development Center, vol. 3(3), pages 111-122, October.
    185. Qin, Yi & Nguyen, Duc Khuong & Cifuentes-Faura, Javier & Zhong, Kaiyang, 2023. "Strong financial regulation and corporate bankruptcy risk in China," Finance Research Letters, Elsevier, vol. 58(PB).
    186. Chauhan, Gaurav Singh, 2019. "Are working capital decisions truly short-term in nature?," Journal of Business Research, Elsevier, vol. 99(C), pages 238-253.
    187. Wald, John, 1999. "Capital structure with dividend restrictions," Journal of Corporate Finance, Elsevier, vol. 5(2), pages 193-208, June.
    188. Selim Aren & Lutfihak Alpkan & Bulent Sezen & Ziya Alper Guncu, 2011. "Drivers of firms’ debt ratios: evidence from Taiwanese and Turkish firms," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 13(1), pages 53-70, May.
    189. Agliardi, Elettra & Agliardi, Rossella, 2008. "Progressive taxation and corporate liquidation policy," Economic Modelling, Elsevier, vol. 25(3), pages 532-541, May.
    190. Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
    191. Francesca Bartoli & Giovanni Ferri & Pierluigi Murro & Zeno Rotondi, 2014. "Bank support and export: evidence from small Italian firms," Small Business Economics, Springer, vol. 42(2), pages 245-264, February.
    192. B. Anthony Billings, 1994. "Economic Impact of Taxes On Financial Characteristics of the Natural Resources Industry," Public Finance Review, , vol. 22(4), pages 439-461, October.
    193. Utkir Kholbadalov, 2012. "The relationship of corporate tax avoidance, cost of debt and institutional ownership: evidence from Malaysia," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 2, pages 1-1, December.
    194. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    195. Lim, Youngdeok, 2011. "Tax avoidance, cost of debt and shareholder activism: Evidence from Korea," Journal of Banking & Finance, Elsevier, vol. 35(2), pages 456-470, February.
    196. Lee, Hei Wai & Figlewicz, Raymond E., 1999. "Characteristics of firms that issue convertible debt versus convertible preferred stock," The Quarterly Review of Economics and Finance, Elsevier, vol. 39(4), pages 547-563.
    197. Yue Cheng & Christopher J. Green, 2008. "Taxes And Capital Structure: A Study Of European Companies," Manchester School, University of Manchester, vol. 76(s1), pages 85-115, September.
    198. Dutordoir, Marie & Pappas, Kostas & Xu, Alice Liang & Zeng, Cheng (Colin), 2023. "Covenants in convertible bonds: Boon or boilerplate?," Journal of Corporate Finance, Elsevier, vol. 80(C).
    199. Lakshmi Shyam-Sunder & Stewart C. Myers, 1994. "Testing Static Trade-off Against Pecking Order Models of Capital Structure," NBER Working Papers 4722, National Bureau of Economic Research, Inc.
    200. Paul Gatward & Ian G. Sharpe, 1996. "Capital Structure Dynamics with Interrelated Adjustment: Australian Evidence," Australian Journal of Management, Australian School of Business, vol. 21(2), pages 89-112, December.
    201. Amin Mawani, 2007. "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 77-96, March-Jun.
    202. Kee-Hong Bae & Jin Wang, 2015. "Why Do Firms in Customer–Supplier Relationships Hold More Cash?," International Review of Finance, International Review of Finance Ltd., vol. 15(4), pages 489-520, December.
    203. Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
    204. Gary, Robert F. & Moore, Jared A. & Sisneros, Craig A. & Terando, William D., 2016. "The impact of tax rate changes on intercorporate investment," Advances in accounting, Elsevier, vol. 34(C), pages 55-63.
    205. Pascal Francois, 2006. "Tax loss carry-forwards and optimal leverage," Applied Financial Economics, Taylor & Francis Journals, vol. 16(14), pages 1075-1083.
    206. Kimmo Virolainen, 1991. "Corporate tax exhaustion and financial policy : evidence on Finnish data," Finnish Economic Papers, Finnish Economic Association, vol. 4(2), pages 130-141, Autumn.
    207. Savina Princen, 2012. "Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE," CESifo Working Paper Series 3713, CESifo.
    208. Anup Agrawal & Tareque Nasser, 2018. "Corporate Financial and Investment Policies in the Presence of a Blockholder on the Board," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 8(03), pages 1-59, September.
    209. Jack Mintz & Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "Taxation and the Financial Structure of German Outbound FDI," CESifo Working Paper Series 1612, CESifo.
    210. Adelegan, Olatundun, 2006. "Effects of taxes financing decisions and firm value in Nigeria," Proceedings of the German Development Economics Conference, Berlin 2006 1, Verein für Socialpolitik, Research Committee Development Economics.
    211. Giampaolo Arachi & Valeria Bucci, 2010. "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series 3261, CESifo.
    212. Arena, Matteo P. & Roper, Andrew H., 2010. "The effect of taxes on multinational debt location," Journal of Corporate Finance, Elsevier, vol. 16(5), pages 637-654, December.
    213. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
    214. Danielova, Anna & Sarkar, Sudipto, 2011. "The effect of leverage on the tax-cut versus investment-subsidy argument," Review of Financial Economics, Elsevier, vol. 20(4), pages 123-129.
    215. Bae, Kee-Hong & Kang, Jun-Koo & Wang, Jin, 2011. "Employee treatment and firm leverage: A test of the stakeholder theory of capital structure," Journal of Financial Economics, Elsevier, vol. 100(1), pages 130-153, April.
    216. Fuest, Clemens & Huber, Bernd & Nielsen, Soren B., 2003. "Why is the corporate tax rate lower than the personal tax rate?: The role of new firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 157-174, January.
    217. Hovakimian, Armen & Li, Guangzhong, 2011. "In search of conclusive evidence: How to test for adjustment to target capital structure," Journal of Corporate Finance, Elsevier, vol. 17(1), pages 33-44, February.
    218. Korajczyk, Robert A. & Levy, Amnon, 2003. "Capital structure choice: macroeconomic conditions and financial constraints," Journal of Financial Economics, Elsevier, vol. 68(1), pages 75-109, April.
    219. Patrik Bauer, 2004. "Capital Structure of Listed Companies in Visegrad Countries," Prague Economic Papers, Prague University of Economics and Business, vol. 2004(2), pages 159-175.
    220. D'Mello, Ranjan & Krishnaswami, Sudha & Larkin, Patrick J., 2008. "Determinants of corporate cash holdings: Evidence from spin-offs," Journal of Banking & Finance, Elsevier, vol. 32(7), pages 1209-1220, July.
    221. Deng, Kebin & Zhu, Yushu & Smith, Tom & McCrystal, Alan, 2020. "Tax and leverage: Evidence from China," China Economic Review, Elsevier, vol. 62(C).
    222. Glenn Boyle & Kelly Eckhold, 1997. "Capital structure choice and financial market liberalization: evidence from New Zealand," Applied Financial Economics, Taylor & Francis Journals, vol. 7(4), pages 427-437.
    223. Dutordoir, Marie & Van de Gucht, Linda, 2007. "Are there windows of opportunity for convertible debt issuance? Evidence for Western Europe," Journal of Banking & Finance, Elsevier, vol. 31(9), pages 2828-2846, September.
    224. Hong-Yi Chen & Cheng Few Lee & Tzu Tai, 2020. "The Joint Determinants of Capital Structure and Stock Rate of Return: A LISREL Model Approach," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 35, pages 1345-1397, World Scientific Publishing Co. Pte. Ltd..
    225. Locorotondo, Rosy & Dewaelheyns, Nico & Van Hulle, Cynthia, 2014. "Cash holdings and business group membership," Journal of Business Research, Elsevier, vol. 67(3), pages 316-323.
    226. Roy D.. Hogg & Jack Mintz & Joel Slemrod, 1993. "Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents," NBER Chapters, in: Studies in International Taxation, pages 47-76, National Bureau of Economic Research, Inc.
    227. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
    228. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
    229. Imran Umer Chhapra & Muhammad Asim, 2012. "Determinants Of Capital Structuring: An Empirical Study Of Growth And Financing Behavior Of Firms Of Textile Sector In Pakistan," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 8(2), pages 1-10.
    230. Joliet, Robert & Muller, Aline, 2013. "Capital structure effects of international expansion," Journal of Multinational Financial Management, Elsevier, vol. 23(5), pages 375-393.
    231. Awartani, Basel & Belkhir, Mohamed & Boubaker, Sabri & Maghyereh, Aktham, 2016. "Corporate debt maturity in the MENA region: Does institutional quality matter?," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 309-325.
    232. Saibal Ghosh, 2018. "Corporate investment and political federalism: does judicial efficiency matter?," Indian Economic Review, Springer, vol. 53(1), pages 263-285, December.
    233. Boulton, Thomas J. & Braga-Alves, Marcus V. & Shastri, Kuldeep, 2012. "Payout policy in Brazil: Dividends versus interest on equity," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 968-979.
    234. Dutordoir, M.D.R.P. & Van de Gucht, L., 2006. "Are There Windows of Opportunity for Convertible Debt Issuance? Evidence for Western Europe," ERIM Report Series Research in Management ERS-2006-055-F&A, 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.
    235. Gong, Rong, 2020. "Short selling threat and corporate financing decisions," Journal of Banking & Finance, Elsevier, vol. 118(C).
    236. Pravish Kumar Nunkoo & Agyenim Boateng, 2010. "The empirical determinants of target capital structure and adjustment to long-run target: evidence from Canadian firms," Applied Economics Letters, Taylor & Francis Journals, vol. 17(10), pages 983-990.
    237. Paulo Maçãs Nunes & Zélia Serrasqueiro, 2017. "Short-term debt and long-term debt determinants in small and medium-sized hospitality firms," Tourism Economics, , vol. 23(3), pages 543-560, May.
    238. Stanislas T. M. D. C. Agossadou, 2024. "Corporate Income Tax (CIT) and Capital [L'impôt sur les sociétés (IS) et le capital]," Post-Print hal-04509016, HAL.
    239. Harjeet S. Bhabra & Tong Liu & Dogan Tirtiroglu, 2008. "Capital Structure Choice in a Nascent Market: Evidence from Listed Firms in China," Financial Management, Financial Management Association International, vol. 37(2), pages 341-364, June.
    240. Verwijmeren, Patrick & Derwall, Jeroen, 2010. "Employee well-being, firm leverage, and bankruptcy risk," Journal of Banking & Finance, Elsevier, vol. 34(5), pages 956-964, May.
    241. Michael S. H. Shih, 1996. "Les déterminants du niveau d'endettement de l'entreprise: une analyse de séries chronologiques constituées à partir des données contenues dans les déclarations de revenus produites aux États†U," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 505-526, September.
    242. Young Zik Shin & Jeung-Yoon Chang & Kyeongmin Jeon & Hyunpyo Kim, 2020. "Female directors on the board and investment efficiency: evidence from Korea," Asian Business & Management, Palgrave Macmillan, vol. 19(4), pages 438-479, September.
    243. M. Ameziane Lasfer, 1995. "Agency costs, taxes and debt: The UK evidence," European Financial Management, European Financial Management Association, vol. 1(3), pages 265-285, November.
    244. Adrian C. H. Lei & Martin H. Y. Yick & Keith S. K. Lam, 2014. "The effects of tax convexity on default and investment decisions," Applied Economics, Taylor & Francis Journals, vol. 46(11), pages 1267-1278, April.
    245. Mustafa Caglayan & Abdul Rashid, 2010. "The response of firms' leverage to uncertainty: Evidence from UK public versus non-public firms," Working Papers 2010019, The University of Sheffield, Department of Economics, revised Oct 2010.
    246. Xu, Jin, 2012. "Profitability and capital structure: Evidence from import penetration," Journal of Financial Economics, Elsevier, vol. 106(2), pages 427-446.
    247. Jinbaek Park & Young Lee, 2019. "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 506-535, June.
    248. Lee, Cheng-Few & Kuo, Nan-Ting, 2014. "Effects of ultimate ownership structure and corporate tax on capital structures: Evidence from Taiwan," International Review of Economics & Finance, Elsevier, vol. 29(C), pages 409-425.
    249. Voeller, Dennis & Overesch, Michael, 2008. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers 08-020, ZEW - Leibniz Centre for European Economic Research.
    250. Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
    251. José A. Clemente-Almendros & Francisco Sogorb-Mira, 2016. "The effect of taxes on the debt policy of spanish listed companies," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 7(3), pages 359-391, August.
    252. Xiaoyan Chen & Xin Ling, 2017. "Determinants of Chinese equity financing behaviours: traditional model and the alternatives," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 69-100, April.
    253. Giese, Henning & Koch, Reinald & Gamm, Markus, 2022. "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research 270, arqus - Arbeitskreis Quantitative Steuerlehre.
    254. Schulman, Craig T. & Thomas, Deborah W. & Sellers, Keith F. & Kennedy, Duane B., 1996. "Effects of Tax Integration and Capital Gains Tax on Corporate Leverage," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 31-54, March.
    255. Shahbaz Sheikh, 2024. "CEO power, corporate governance, and firm leverage," Journal of Economic Analysis, Anser Press, vol. 3(3), pages 207-226, September.
    256. Antonio D’Amato, 2020. "Capital structure, debt maturity, and financial crisis: empirical evidence from SMEs," Small Business Economics, Springer, vol. 55(4), pages 919-941, December.
    257. Randall A. Heron & Erik Lie & Kimberly J. Rodgers, 2009. "Financial Restructuring in Fresh‐Start Chapter 11 Reorganizations," Financial Management, Financial Management Association International, vol. 38(4), pages 727-745, December.
    258. Seoki Lee & Yoon Koh & Qu Xiao, 2014. "Internationalization and Financial Health in the US Hotel Industry," Tourism Economics, , vol. 20(1), pages 87-105, February.
    259. Vicente Cuñat, 1999. "Determinantes del plazo de endeudamiento de las empresas españolas," Investigaciones Economicas, Fundación SEPI, vol. 23(3), pages 351-392, September.
    260. Clemens Fuest & Bernd Huber & Søren Bo Nielsen, "undated". "Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?," EPRU Working Paper Series 00-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    261. Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
    262. José López-Gracia & Francisco Sogorb-Mira, 2008. "Testing trade-off and pecking order theories financing SMEs," Small Business Economics, Springer, vol. 31(2), pages 117-136, August.
    263. Bartholdy, Jan & Mateus, Cesário, 2011. "Debt and taxes for private firms," International Review of Financial Analysis, Elsevier, vol. 20(3), pages 177-189, June.
    264. David Yechiam Aharon & Yossi Yagil, 2019. "The Impact of Financial Leverage on the Cost of Equity," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 175-188.
    265. Larkin, Yelena, 2013. "Brand perception, cash flow stability, and financial policy," Journal of Financial Economics, Elsevier, vol. 110(1), pages 232-253.
    266. Julian Alworth & Giampaolo Arachi, 2001. "The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 353-376, August.
    267. Chhapra, Imran Umer & Asim, Muhammad, 2012. "Determinants of capital structuring: an empirical study of growth and financing behavior of firms of textile sector in Pakistan," MPRA Paper 51068, University Library of Munich, Germany.
    268. Yehuda Izhakian & David Yermack & Jaime F. Zender, 2022. "Ambiguity and the Tradeoff Theory of Capital Structure," Management Science, INFORMS, vol. 68(6), pages 4090-4111, June.
    269. Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc.
    270. Burak Güner, A. & Malmendier, Ulrike & Tate, Geoffrey, 2008. "Financial expertise of directors," Journal of Financial Economics, Elsevier, vol. 88(2), pages 323-354, May.
    271. Thiess Buettner & Michael Overesch & Georg Wamser, 2016. "Restricted interest deductibility and multinationals’ use of internal debt finance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 785-797, October.
    272. Belkhir, Mohamed & Maghyereh, Aktham & Awartani, Basel, 2016. "Institutions and corporate capital structure in the MENA region," Emerging Markets Review, Elsevier, vol. 26(C), pages 99-129.
    273. 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.
    274. 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.
    275. Ferchichi Jihene & Dabboussi Moez, 2019. "The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 9(1), pages 131-139.
    276. De Simone, Lisa & Piotroski, Joseph D. & Tomy, Rimmy E., 2017. "Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy," Research Papers 3507, Stanford University, Graduate School of Business.
    277. B Korcan Ak & Patricia M Dechow & Yuan Sun & Annika Yu Wang, 2013. "The use of financial ratio models to help investors predict and interpret significant corporate events," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 553-598, December.
    278. Carolyn W. Chang & Kian Guan Lim & Zhi Min Zhang, 2024. "Leverage Strategies of Real Estate Investment Trusts and Real Estate Operating Companies," International Real Estate Review, Global Social Science Institute, vol. 27(1), pages 81-115.
    279. Michele Bernasconi & Anna Marenzi & Laura Pagani, 2005. "Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 741-773, November.
    280. Khawaja, Mohsin & Bhatti, M. Ishaq & Ashraf, Dawood, 2019. "Ownership and control in a double decision framework for raising capital," Emerging Markets Review, Elsevier, vol. 41(C).
    281. Devos, Erik & Dhillon, Upinder & Jagannathan, Murali & Krishnamurthy, Srinivasan, 2012. "Why are firms unlevered?," Journal of Corporate Finance, Elsevier, vol. 18(3), pages 664-682.
    282. Daniel M. Covitz & Diana Hancock & Myron L. Kwast, 2004. "Market discipline in banking reconsidered: the roles of funding manager decisions and deposit insurance reform," Finance and Economics Discussion Series 2004-53, Board of Governors of the Federal Reserve System (U.S.).
    283. Magdalena Haring & Rainer Niemann & Silke Rünger, 2016. "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series 6098, CESifo.
    284. Jin-Ha Park & Jiyeon Lee & Youn-Sik Choi, 2019. "The Effects of Divergence between Cash Flow and Voting Rights on the Relevance of Fair Disclosure and Credit Ratings," Sustainability, MDPI, vol. 11(13), pages 1-14, July.
    285. John K. Wald, 1999. "How Firm Characteristics Affect Capital Structure: An International Comparison," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 22(2), pages 161-187, June.
    286. Voutsinas, Konstantinos & Werner, Richard A., 2011. "Credit supply and corporate capital structure: Evidence from Japan," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 320-334.
    287. Iqbal Hussain, Hafezali & Mohd Farid, Shamsudin & Noor H, Jabarullah, 2016. "Non Linear Speed of Adjustment to Lead Leverage Levels and the Timing Element in Equity Issues: Empirical Evidence from the UK," MPRA Paper 79261, University Library of Munich, Germany.
    288. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    289. Cloyd, C. Bryan & Limberg, Stephen T. & Robinson, John R., 1997. "The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 261-277, June.
    290. Duong, Kiet Tuan & Banti, Chiara & Instefjord, Norvald, 2021. "Managerial conservatism and corporate policies," Journal of Corporate Finance, Elsevier, vol. 68(C).
    291. Ahmed Imran Hunjra & Peter Verhoeven & Qasim Zureigat, 2020. "Capital Structure as a Mediating Factor in the Relationship between Uncertainty, CSR, Stakeholder Interest and Financial Performance," JRFM, MDPI, vol. 13(6), pages 1-18, June.
    292. Hashem Valipour & Saeid Homayoun & Fateme Piran, 2017. "Determinants of Corporate Financial Factors on Tax Reporting Strategy," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 377-381.
    293. Antonio De Socio & Valentina Nigro, 2012. "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers) 889, Bank of Italy, Economic Research and International Relations Area.
    294. Alain Capiez, 2000. "Evaluation du crédit-bail et risque de crédit," Post-Print halshs-00587435, HAL.
    295. Olivier Colot & Melanie Croquet & Loredana Cultrera, 2015. "The Impact of Venture Capital on the Financial Structure of Belgian SMEs," Business and Management Research, Business and Management Research, Sciedu Press, vol. 4(3), pages 65-76, September.
    296. Woods, Keegan & Tan, Kelvin Jui Keng & Faff, Robert, 2019. "Labor unions and corporate financial leverage: The bargaining device versus crowding-out hypotheses," Journal of Financial Intermediation, Elsevier, vol. 37(C), pages 28-44.
    297. Zhang, Yanlei & García Lara, Juan Manuel & Tribó, Josep A., 2020. "Unpacking the black box of trade credit to socially responsible customers," Journal of Banking & Finance, Elsevier, vol. 119(C).
    298. Cristina Aybar-Arias & Alejandro Casino-Martínez & José López-Gracia, 2012. "On the adjustment speed of SMEs to their optimal capital structure," Small Business Economics, Springer, vol. 39(4), pages 977-996, November.
    299. Huang, Guihai & Song, Frank M., 2006. "The determinants of capital structure: Evidence from China," China Economic Review, Elsevier, vol. 17(1), pages 14-36.
    300. Nandkumar Nayar, 2014. "Lyon Taming by the IRS: Evidence on Tax Deductions," EcoMod2014 7163, EcoMod.
    301. Sánchez-Vidal, F. Javier, 2014. "High debt companies' leverage determinants in Spain: A quantile regression approach," Economic Modelling, Elsevier, vol. 36(C), pages 455-465.
    302. Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 417-434.
    303. 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.
    304. Edgerton, Jesse, 2010. "Investment incentives and corporate tax asymmetries," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 936-952, December.
    305. D. Balios & N. Daskalakis & N. Eriotis & D. Vasiliou, 2016. "SMEs capital structure determinants during severe economic crisis: The case of Greece," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1145535-114, December.
    306. Acharya, Viral V. & Bharath, Sreedhar T. & Srinivasan, Anand, 2007. "Does industry-wide distress affect defaulted firms? Evidence from creditor recoveries," Journal of Financial Economics, Elsevier, vol. 85(3), pages 787-821, September.
    307. Leary, Mark T. & Roberts, Michael R., 2010. "The pecking order, debt capacity, and information asymmetry," Journal of Financial Economics, Elsevier, vol. 95(3), pages 332-355, March.
    308. Naila Tabassum & Ahmad Kaleem & Mian Sajid Nazir, 2015. "Real Earnings Management and Future Performance," Global Business Review, International Management Institute, vol. 16(1), pages 21-34, February.
    309. Brandstetter, Laura & Jacob, Martin, 2013. "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research 153, arqus - Arbeitskreis Quantitative Steuerlehre.
    310. Zélia Serrasqueiro & Manuel Armada & Paulo Nunes, 2011. "Pecking Order Theory versus Trade-Off Theory: are service SMEs’ capital structure decisions different?," Service Business, Springer;Pan-Pacific Business Association, vol. 5(4), pages 381-409, December.
    311. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    312. Stewart C. Myers, 2001. "Capital Structure," Journal of Economic Perspectives, American Economic Association, vol. 15(2), pages 81-102, Spring.
    313. Michael Overesch & Dennis Voeller, 2010. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 263-294, September.
    314. Graham, John R., 1996. "Proxies for the corporate marginal tax rate," Journal of Financial Economics, Elsevier, vol. 42(2), pages 187-221, October.
    315. Nejadmalayeri, Ali, 2021. "Asset liquidity, business risk, and beta," Global Finance Journal, Elsevier, vol. 48(C).
    316. Bhagat, Sanjai & Bolton, Brian, 2008. "Corporate governance and firm performance," Journal of Corporate Finance, Elsevier, vol. 14(3), pages 257-273, June.
    317. Bartholdy, Jan & Mateus, Cesário, 2006. "Debt and Taxes: Evidence from bank-financed unlisted firms," Finance Research Group Working Papers F-2006-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    318. E. Chuke Nwude & Kenneth Chikezie Anyalechi, 2018. "Impact of Capital Structure on Performance of Commercial Banks in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 298-303.
    319. John R. Graham & Sonali Hazarika & Krishnamoorthy Narasimhan, 2011. "Corporate Governance, Debt, and Investment Policy during the Great Depression," NBER Working Papers 17387, National Bureau of Economic Research, Inc.
    320. de Miguel, Alberto & Pindado, Julio, 2001. "Determinants of capital structure: new evidence from Spanish panel data," Journal of Corporate Finance, Elsevier, vol. 7(1), pages 77-99, March.
    321. Jeffrey K. MacKie-Mason, 1989. "Do Firms Care Who Provides their Financing?," NBER Working Papers 3039, National Bureau of Economic Research, Inc.
    322. Linn, Scott C. & Stock, Duane R., 2005. "The impact of junior debt issuance on senior unsecured debt's risk premiums," Journal of Banking & Finance, Elsevier, vol. 29(6), pages 1585-1609, June.
    323. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    324. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    325. An, Zhiyong, 2012. "Taxation and capital structure: Empirical evidence from a quasi-experiment in China," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 683-689.
    326. Matthias Stöckl & Hannes Winner, 2012. "Körperschaftsbesteuerung und Unternehmensverschuldung. Evidenz aus einem europäischen Firmenpanel," WIFO Working Papers 422, WIFO.
    327. Chkir, Imed E., 2002. "L’effet des acquisitions internationales sur la structure du capital," L'Actualité Economique, Société Canadienne de Science Economique, vol. 78(2), pages 153-178, Juin.
    328. Sungchang Kang & Jeongseok Bang & Doojin Ryu, 2024. "Female CEOs’ risk management and earnings performance during the financial crisis," Asian Business & Management, Palgrave Macmillan, vol. 23(1), pages 110-138, February.
    329. Chen, Ni-Yun & Chen, Kun-Chih & Liu, Chi-Chun, 2019. "Debt-financed repurchases and credit ratings with the respect of free cash flow and repurchase purpose," The North American Journal of Economics and Finance, Elsevier, vol. 47(C), pages 23-36.
    330. Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016. "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research 210, arqus - Arbeitskreis Quantitative Steuerlehre.
    331. Suratno & Syahril Djaddang & Imam Ghozali, 2017. "The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 73-80.
    332. Vijay Jog & Jianmin Tang, 2001. "Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 5-25, January.
    333. Michael S. H. Shih, 1996. "Determinants of Corporate Leverage: A Time†Series Analysis Using U.S. Tax Return Data," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 487-504, September.
    334. Maria Psillaki & Nikolaos Daskalakis, 2009. "Are the determinants of capital structure country or firm specific?," Small Business Economics, Springer, vol. 33(3), pages 319-333, October.
    335. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc.
    336. Muhammad Azeem Qureshi & Toseef Azid, 2006. "Did They Do It Differently? Capital Structure Choices of Public and Private Sectors in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 45(4), pages 701-709.
    337. Serge Nadeau & Robert P. Strauss, 1991. "Tax Policies and the Real and Financial Decisions of the Firm: the Effects of the Tax Reform Act of 1986," Public Finance Review, , vol. 19(3), pages 251-292, July.
    338. Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013. "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, vol. 20(C), pages 74-93.
    339. Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
    340. Bontempi, Maria Elena & Bottazzi, Laura & Golinelli, Roberto, 2020. "A multilevel index of heterogeneous short-term and long-term debt dynamics," Journal of Corporate Finance, Elsevier, vol. 64(C).
    341. Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2012. "The impact of thin-capitalization rules on the capital structure of multinational firms," Journal of Public Economics, Elsevier, vol. 96(11), pages 930-938.
    342. Abdul Rashid, 2017. "Security issuance decisions, idiosyncratic risk, and macroeconomic dynamics," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 41(4), pages 659-678, October.
    343. Javier Sánchez Vidal, 2009. "No linealidad de la relación entre la estructura de capital y sus determinantes," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 8, pages 1-22, June.
    344. Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz, 2024. "Corporate debt policy and tax uncertainty," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 247-270, January.
    345. John, Kose & Mehran, Hamid & Qian, Yiming, 2010. "Outside monitoring and CEO compensation in the banking industry," Journal of Corporate Finance, Elsevier, vol. 16(4), pages 383-399, September.
    346. Rechbauer, Martina, 2016. "Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods," arqus Discussion Papers in Quantitative Tax Research 201, arqus - Arbeitskreis Quantitative Steuerlehre.
    347. 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.
    348. Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.
    349. Chaido Dritsak, 2015. "Box Jenkins Modeling of Greek Stock Prices Data," International Journal of Economics and Financial Issues, Econjournals, vol. 5(3), pages 740-747.
    350. Tekalign Negash Kebede, 2024. "Firm-specific and country-level determinants of commercial banks capital structures: evidence from Ethiopia," Journal of Innovation and Entrepreneurship, Springer, vol. 13(1), pages 1-25, December.
    351. Sanyal, Paroma & Bulan, Laarni T., 2011. "Regulatory risk, market uncertainties, and firm financing choices: Evidence from U.S. Electricity Market Restructuring," The Quarterly Review of Economics and Finance, Elsevier, vol. 51(3), pages 248-268, June.
    352. Kwang Soo Cheong, 1999. "Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation," Working Papers 199904, University of Hawaii at Manoa, Department of Economics.

  18. Hausman, J.A. & Mackie-Mason, J.K., 1988. "Price Discrimination And Patent Policy," Papers 88-13, Michigan - Center for Research on Economic & Social Theory.

    Cited by:

    1. Aguzzoni, Luca & Argentesi, Elena & Ciari, Lorenzo & Duso, Tomaso & Tognoni, Massimo, 2013. "Ex-post merger evaluation in the UK retail market for books," DICE Discussion Papers 98, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    2. Sadao Nagaoka, 1998. "International Trade Aspects of Competition Policy," NBER Working Papers 6720, National Bureau of Economic Research, Inc.
    3. Mueller-Langer, Frank, 2009. "Does parallel trade freedom harm consumers in small markets?," MPRA Paper 40194, University Library of Munich, Germany.
    4. Jean-Christophe Poudou & Michel Roland, 2014. "Efficiency of uniform pricing in universal service obligations," Post-Print hal-01810762, HAL.
    5. Izabela Jelovac & Catalina Bordoy, 2005. "Pricing and Welfare Implications of Parallel Imports in the Pharmaceutical Industry," Post-Print hal-03881154, HAL.
    6. Jerry Hausman & Gregory K. Leonard, 2006. "Real Options And Patent Damages: The Legal Treatment Of Non‐Infringing Alternatives, And Incentives To Innovate," Journal of Economic Surveys, Wiley Blackwell, vol. 20(4), pages 493-512, September.
    7. Iñaki Aguirre & Simon Cowan & John Vickers, 2010. "Monopoly Price Discrimination and Demand Curvature," American Economic Review, American Economic Association, vol. 100(4), pages 1601-1615, September.
    8. Takanori Adachi & Noriaki Matsushima, 2011. "The Welfare Effects of Third-Degree Price Discrimination in a Differentiated Oligopoly," ISER Discussion Paper 0800, Institute of Social and Economic Research, Osaka University.
    9. Stefan Felder, 2004. "Drug price regulation under consumer moral hazard," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 5(4), pages 324-329, November.
    10. Panos Kanavos & Sotiris Vandoros, 2010. "Competition in prescription drug markets: is parallel trade the answer?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(5), pages 325-338.
    11. Nicolas Houy & Izabela Jelovac, 2013. "Drug launch timing and international reference pricing," Post-Print halshs-00955848, HAL.
    12. Naser Ibrahim Abumustafa, . "Potential Integration of Middle Eastern Countries' Stock Markets," Fordham Economics Dissertations, Fordham University, Department of Economics, number 2002.1.
    13. Simon GB Cowan & Simon Cowan, 2008. "When does third-degree price discrimination reduce social welfare, and when does it raise it?," Economics Series Working Papers 410, University of Oxford, Department of Economics.
    14. Just, David R., 2006. "Behavioral Economics, Food Assistance, and Obesity," Agricultural and Resource Economics Review, Cambridge University Press, vol. 35(2), pages 209-220, October.
    15. Patricia M. Danzon & Eric L. Keuffel, 2014. "Regulation of the Pharmaceutical-Biotechnology Industry," NBER Chapters, in: Economic Regulation and Its Reform: What Have We Learned?, pages 407-484, National Bureau of Economic Research, Inc.
    16. Dennis W. Carlton & Michael Waldman, 2014. "Robert Bork's Contributions to Antitrust Perspectives on Tying Behavior," Journal of Law and Economics, University of Chicago Press, vol. 57(S3), pages 121-144.
    17. Aguirre Pérez, Iñaki, 2011. "Multimarket Competition and Welfare Effects of Price discrimination," IKERLANAK info:eu-repo/grantAgreeme, Universidad del País Vasco - Departamento de Fundamentos del Análisis Económico I.
    18. Tomohisa Okada & Takanori Adachi, 2013. "Third-Degree Price Discrimination, Consumption Externalities, and Market Opening," Journal of Industry, Competition and Trade, Springer, vol. 13(2), pages 209-219, June.
    19. Zhiqi Chen & Tom Ross, "undated". "Refusals to Deal and Orders to Supply in Competitive Markets," Carleton Industrial Organization Research Unit (CIORU) 94-06, Carleton University, Department of Economics.
    20. Simon Cowan, 2007. "The welfare effects of third-degree price discrimination with non-linear demand functions," Economics Series Working Papers 364, University of Oxford, Department of Economics.
    21. Aguirre, Iñaki, 2019. "Oligopoly price discrimination, competitive pressure and total output," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-16.
    22. Valletti, Tommaso M., 2006. "Differential pricing, parallel trade, and the incentive to invest," Journal of International Economics, Elsevier, vol. 70(1), pages 314-324, September.
    23. Fabio Pammolli & Armando Rungi, 2016. "Access to Medicines and European Market Integration," Working Papers 01/2016, IMT School for Advanced Studies Lucca, revised Jan 2016.
    24. Yongmin Chen & Marius Schwartz, 2015. "Differential pricing when costs differ: a welfare analysis," RAND Journal of Economics, RAND Corporation, vol. 46(2), pages 442-460, June.
    25. Chen, Yongmin & Schwartz, Marius, 2012. "Beyond price discrimination: welfare under differential pricing when costs also differ," MPRA Paper 43393, University Library of Munich, Germany.
    26. Herweg, Fabian & Müller, Daniel, 2010. "Price Discrimination in Input Markets: Downstream Entry and Welfare," Bonn Econ Discussion Papers 06/2010, University of Bonn, Bonn Graduate School of Economics (BGSE).
    27. Jota Ishikawa, 2004. "From Segmented Markets to Integrated Markets: an Analysis of Economic Integration and Antidumping Legislation," Review of International Economics, Wiley Blackwell, vol. 12(4), pages 706-722, September.
    28. Aguirre Pérez, Iñaki, 2009. "Joan Robinson Was Almost Right: Output under Third-Degree Price Discrimination," IKERLANAK info:eu-repo/grantAgreeme, Universidad del País Vasco - Departamento de Fundamentos del Análisis Económico I.
    29. Schmalensee Richard L, 2010. "Comment on "Pharmaceutical Price Discrimination and Social Welfare" (by Frank R. Lichtenberg)," Capitalism and Society, De Gruyter, vol. 5(1), pages 1-6, July.
    30. Mujumdar, Sudesh & Pal, Debashis, 2005. "Do price ceilings abroad increase U.S. drug prices?," Economics Letters, Elsevier, vol. 87(1), pages 9-13, April.
    31. Luca Lambertini & Joanna Poyago-Theotoky & Alessandro Tampieri, 2015. "Cournot Competition and "Green" Innovation: An Inverted-U Relationship," Working Papers 2015.73, Fondazione Eni Enrico Mattei.
    32. Hornbeck, Richard A., 2005. "Price Discrimination and Smuggling of AIDS Drugs," Scholarly Articles 11186012, Harvard University Department of Economics.
    33. Lichtenberg Frank R., 2010. "Pharmaceutical Price Discrimination and Social Welfare," Capitalism and Society, De Gruyter, vol. 5(1), pages 1-32, July.
    34. Frank Mueller-Langer, 2014. "Copyright and parallel trade," Chapters, in: Richard Watt (ed.), Handbook on the Economics of Copyright, chapter 16, pages 287-310, Edward Elgar Publishing.
    35. Aguirre Pérez, Iñaki, 2015. "On the economics of the "meeting competition defense" under the Robinson-Patman Act," IKERLANAK info:eu-repo/grantAgreeme, Universidad del País Vasco - Departamento de Fundamentos del Análisis Económico I.
    36. Szymanski, Stefan & Valletti, Tommaso, 2005. "Parallel Trade, International Exhaustion and Intellectual Property Rights: A Welfare Analysis," CEPR Discussion Papers 5022, C.E.P.R. Discussion Papers.
    37. Yong Chao & Babu Nahata, 2022. "With linear pricing, can profit‐maximizing monopoly output be socially efficient?," Bulletin of Economic Research, Wiley Blackwell, vol. 74(1), pages 145-154, January.
    38. Aguirre, Iñaki & Yenipazarli, Arda, 2022. "A Rationale for the “Meeting Competition Defense” when Competitive Pressure Varies Across Markets," MPRA Paper 113746, University Library of Munich, Germany.
    39. William J. Baumol, 2011. "Application of Welfare Economics," Chapters, in: Ruth Towse (ed.), A Handbook of Cultural Economics, Second Edition, chapter 1, Edward Elgar Publishing.
    40. Peter Kotzian, 2002. "Stuck in the Middle: Welfare Effects of the European Pharmaceutical Markets' Incomplete Integration and a Possible Remedy," MZES Working Papers 59, MZES.
    41. van Dijk, Theon, 1995. "Innovation incentives through third-degree price discrimination in a model of patent breadth," Economics Letters, Elsevier, vol. 47(3-4), pages 431-435, March.
    42. Nicolas Houy & Izabela Jelovac, 2019. "Comparing approval procedures for new drugs," The World Economy, Wiley Blackwell, vol. 42(5), pages 1598-1619, May.
    43. Achim I. Czerny & Anming Zhang, 2015. "Third‐degree price discrimination in the presence of congestion externality," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(4), pages 1430-1455, November.
    44. James V. Koch & Richard J. Cebula, 2002. "Price, Quality, And Service On The Internet: Sense And Nonsense," Contemporary Economic Policy, Western Economic Association International, vol. 20(1), pages 25-37, January.
    45. Edward Lopez & David Molina, 2010. "Third-Degree Price Discrimination: Apology Not Necessary," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 38(4), pages 383-397, December.
    46. Herweg, Fabian & Müller, Daniel, 2012. "Price Discrimination in Input Markets: Downstream Entry and Efficiency," Munich Reprints in Economics 19453, University of Munich, Department of Economics.
    47. Giorgio Gnecco & Fabio Pammolli & Berna Tuncay, 2022. "Welfare and research and development incentive effects of uniform and differential pricing schemes," Computational Management Science, Springer, vol. 19(2), pages 229-268, June.
    48. Jong-Hee Hahn & Chan KIm, 2018. "Input price discrimination with differentiated final products," Working papers 2018rwp-118, Yonsei University, Yonsei Economics Research Institute.
    49. Tomohisa Okada, 2014. "Third-degree Price Discrimination with Fairness-concerned Consumers," Manchester School, University of Manchester, vol. 82(6), pages 701-715, December.
    50. M Borland & R Howson, 2016. "A problem with the course presentation of the single-price alternative to 3rd-degree price discrimination," Economic Issues Journal Articles, Economic Issues, vol. 21(1), pages 87-97, March.
    51. Takanori ADACHI, 2022. "Recent Advances in the Theory of Third-Degree Price Discrimination: A Brief Survey," Discussion papers e-22-006, Graduate School of Economics , Kyoto University.
    52. Victor Kaftal & Debashis Pal, 2008. "Third Degree Price Discrimination in Linear‐Demand Markets: Effects on Number of Markets Served and Social Welfare," Southern Economic Journal, John Wiley & Sons, vol. 75(2), pages 558-573, August.
    53. Alexandrov, Alexei & Deb, Joyee, 2012. "Price discrimination and investment incentives," International Journal of Industrial Organization, Elsevier, vol. 30(6), pages 615-623.

  19. Bergstrom, T. & Mackie-Mason, J., 1988. "Some Simple Analysis Of Peak-Load Pricing," Papers 89-02, Michigan - Center for Research on Economic & Social Theory.

    Cited by:

    1. Antal-Pomázi, Krisztina, 2020. "A differenciált árazással kapcsolatos ösztönzőkről [Incentives related to differential pricing]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 244-262.
    2. Kim, Jeong-Yoo & Lee, Myeong Ho & Berg, Nathan, 2016. "Peak-load pricing in duopoly," Economic Modelling, Elsevier, vol. 57(C), pages 47-54.
    3. Saravut Yaipairoj & Fotios Harmantzis, 2008. "Achieving low-cost UMTS networks via pricing," Netnomics, Springer, vol. 9(2), pages 105-124, October.
    4. Frank Limehouse & Michael Maloney & Kurt Rotthoff, 2012. "Peak-Load Versus Discriminatory Pricing: Evidence from the Golf Industry," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 40(3), pages 151-165, May.

  20. Jeffrey K. MacKie-Mason & Juan F. Riveros & Robert S. Gazzale, "undated". "Pricing and Bundling Electronic Information Goods: Field Evidence," Department of Economics Working Papers 2000-01, Department of Economics, Williams College.

    Cited by:

    1. Shin-yi Wu & Lorin M. Hitt & Pei-yu Chen & G. Anandalingam, 2008. "Customized Bundle Pricing for Information Goods: A Nonlinear Mixed-Integer Programming Approach," Management Science, INFORMS, vol. 54(3), pages 608-622, March.
    2. Franco Papandrea & Natalie Stoeckl & Anne Daly, 2003. "Bundling in the Australian Telecommunications Industry," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 36(1), pages 41-54, March.
    3. Lorin M. Hitt & Pei-yu Chen, 2005. "Bundling with Customer Self-Selection: A Simple Approach to Bundling Low-Marginal-Cost Goods," Management Science, INFORMS, vol. 51(10), pages 1481-1493, October.

Articles

  1. Jian Lian & MacKie-Mason Jeffrey K & Resnick Paul, 2010. "I Scratched Yours: The Prevalence of Reciprocation in Feedback Provision on eBay," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-40, September.

    Cited by:

    1. Gary E. Bolton & Ben Greiner & Axel Ockenfels, 2009. "Engineering Trust - Reciprocity in the Production of Reputation Information," Discussion Papers 2009-02, School of Economics, The University of New South Wales.
    2. von Essen, Emma & Karlsson, Jonas Karlsson, 2013. "A matter of transient anonymity: Discrimination by gender and foreignness in online auctions," Research Papers in Economics 2013:6, Stockholm University, Department of Economics.
    3. Emma von Essen & Jonas Karlsson, 2019. "The effect of competition on discrimination in online markets—Anonymity and selection," PLOS ONE, Public Library of Science, vol. 14(8), pages 1-18, August.
    4. Przepiorka, Wojtek, 2022. "Testing sociological theories with digital trace data from online markets," SocArXiv ed2xc, Center for Open Science.

  2. Wellman Michael P & Osepayshvili Anna & MacKie-Mason Jeffrey K & Reeves Daniel, 2008. "Bidding Strategies for Simultaneous Ascending Auctions," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 8(1), pages 1-43, December.

    Cited by:

    1. Wellman, Michael P. & Sodomka, Eric & Greenwald, Amy, 2017. "Self-confirming price-prediction strategies for simultaneous one-shot auctions," Games and Economic Behavior, Elsevier, vol. 102(C), pages 339-372.

  3. Chen Yan & Li Xin & MacKie-Mason Jeffrey K, 2005. "Online Fund-Raising Mechanisms: A Field Experiment," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(2), pages 1-39, December.

    Cited by:

    1. Cockrill, Antje & Liu, Yang, 2013. "Western popular music consumption by highly involved Chinese music fans," Journal of Retailing and Consumer Services, Elsevier, vol. 20(3), pages 263-271.
    2. Teng Ye & Jingnan Zheng & Junhui Jin & Jingyi Qiu & Wei Ai & Qiaozhu Mei, 2024. "Using Artificial Intelligence to Unlock Crowdfunding Success for Small Businesses," Papers 2407.09480, arXiv.org.
    3. Andreas Lange & Andrew Stocking, 2009. "Charitable Memberships, Volunteering, and Discounts: Evidence from a Large-Scale Online Field Experiment," NBER Working Papers 14941, National Bureau of Economic Research, Inc.
    4. Zhiyuan Gao & Zhiling Guo & Qian Tang, 2022. "How do monetary incentives influence giving? An empirical investigation of matching subsidies on kiva," Information Systems and e-Business Management, Springer, vol. 20(2), pages 303-324, June.
    5. Levitt, Steven D. & List, John A., 2009. "Field experiments in economics: The past, the present, and the future," European Economic Review, Elsevier, vol. 53(1), pages 1-18, January.
    6. Huck, Steffen & Rasul, Imran, 2010. "Matched Fundraising: Evidence from a Natural Field Experiment," CEPR Discussion Papers 8075, C.E.P.R. Discussion Papers.
    7. Craig E. Landry & Andreas Lange & John A. List & Michael K. Price & Nicholas G. Rupp, 2010. "Is a Donor in Hand Better Than Two in the Bush? Evidence from a Natural Field Experiment," American Economic Review, American Economic Association, vol. 100(3), pages 958-983, June.
    8. Park, Gain & Park, YounJung & Lee, Seyoung, 2024. "Compliance-gaining in metaverse: A moderated parallel mediation model testing the interaction between legitimization of paltry favors technique and victim identification," Technological Forecasting and Social Change, Elsevier, vol. 203(C).
    9. Krasteva, Silvana & Yildirim, Huseyin, 2013. "(Un)Informed charitable giving," Journal of Public Economics, Elsevier, vol. 106(C), pages 14-26.
    10. Gee, Laura K. & Schreck, Michael J., 2018. "Do beliefs about peers matter for donation matching? Experiments in the field and laboratory," Games and Economic Behavior, Elsevier, vol. 107(C), pages 282-297.
    11. Maja Adena & Anselm Hager, 2024. "Does Online Fundraising Increase Charitable Giving? A Nationwide Field Experiment on Facebook," Rationality and Competition Discussion Paper Series 493, CRC TRR 190 Rationality and Competition.
    12. List John A., 2007. "Field Experiments: A Bridge between Lab and Naturally Occurring Data," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 6(2), pages 1-47, April.
    13. Adena, Maja & Huck, Steffen, 2016. "Online fundraising, self-image, and the long-term impact of ask avoidance," VfS Annual Conference 2016 (Augsburg): Demographic Change 145535, Verein für Socialpolitik / German Economic Association.
    14. McManus, Brian & Bennet, Richard, 2011. "The demand for products linked to public goods: Evidence from an online field experiment," Journal of Public Economics, Elsevier, vol. 95(5), pages 403-415.
    15. Christiane Reif & Dirk Rübbelke & Andreas Löschel, 2017. "Improving Voluntary Public Good Provision Through a Non-governmental, Endogenous Matching Mechanism: Experimental Evidence," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 67(3), pages 559-589, July.
    16. Tetsuya KAWAMURA & Takanori Ida & Kazuhito Ogawa, 2018. "Simultaneous Effect of Monetary and Non-Monetary Interventions on Crowd-Funding Field Experimental Evidence:R&D in New Sources of Energy," Discussion papers e-18-005, Graduate School of Economics , Kyoto University.
    17. Brian McManus & Richard Bennet, 2008. "The Demand for Products Linked to Public Goods: Evidence from an Online Field Experiment," Working Papers 08-28, NET Institute, revised Oct 2008.
    18. Krasteva, Silvana & Yildirim, Huseyin, 2014. "Reprint of: (Un)Informed charitable giving," Journal of Public Economics, Elsevier, vol. 114(C), pages 108-120.
    19. Yan Chen & Joseph Konstan, 2015. "Online field experiments: a selective survey of methods," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 1(1), pages 29-42, July.
    20. Hannes Koppel & Günther G. Schulze, 2010. "On the Channels of Pro-Social Behavior-Evidence from a natural field experiment," Discussion Paper Series 10, Department of International Economic Policy, University of Freiburg, revised Jan 2010.
    21. Gong, Ning & Grundy, Bruce D., 2014. "The design of charitable fund-raising schemes: Matching grants or seed money," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 147-165.
    22. Laila Kundzina & Baiba Rivza & Liva Grinevica & Peteris Rivza, 2023. "General Fundraising Trends among University Patrons and Entrepreneurs to Promote the Sustainability of Universities," Sustainability, MDPI, vol. 15(14), pages 1-24, July.
    23. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Competition Among Charities: Field Experimental Evidence from a State Income Tax Credit for Charitable Giving," Experimental Economics Center Working Paper Series 2020-01, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.

  4. Aarbu, Karl Ove & MacKie-Mason, Jeffrey K, 2003. "Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(3), pages 229-257, May.

    Cited by:

    1. 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.
    2. Ulrich Schreiber, 2011. "Kommentar zum Beitrag von Ralf Ewert und Rainer Niemann," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 132-135, January.
    3. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, February.
    4. Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.
    5. Cui, Wei & Hicks, Jeffrey & Xing, Jing, 2022. "Cash on the table? Imperfect take-up of tax incentives and firm investment behavior," Journal of Public Economics, Elsevier, vol. 208(C).
    6. Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023. "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research 278, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Becker Johannes & Fuest Clemens, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 346-360, August.

  5. Wellman, Michael P. & Walsh, William E. & Wurman, Peter R. & MacKie-Mason, Jeffrey K., 2001. "Auction Protocols for Decentralized Scheduling," Games and Economic Behavior, Elsevier, vol. 35(1-2), pages 271-303, April.

    Cited by:

    1. Gajanan Panchal & Vipul Jain & Naoufel Cheikhrouhou & Matthias Gurtner, 2017. "Equilibrium analysis in multi-echelon supply chain with multi-dimensional utilities of inertial players," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 16(4), pages 417-436, August.
    2. Adhau, Sunil & Mittal, M.L. & Mittal, Abhinav, 2013. "A multi-agent system for decentralized multi-project scheduling with resource transfers," International Journal of Production Economics, Elsevier, vol. 146(2), pages 646-661.
    3. Jérémie Gallien & Lawrence M. Wein, 2005. "A Smart Market for Industrial Procurement with Capacity Constraints," Management Science, INFORMS, vol. 51(1), pages 76-91, January.
    4. Doron Sonsino & Radosveta Ivanova-Stenzel, 2006. "Experimental internet auctions with random information retrieval," Experimental Economics, Springer;Economic Science Association, vol. 9(4), pages 323-341, December.
    5. Crescenzio Gallo & Giancarlo De Stasio & Cristina Di Letizia, 2006. "A Data Set Generation Algorithm in Combinatorial Auctions," Quaderni DSEMS 01-2006, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia.
    6. Zhixin Liu, 2012. "Equilibrium analysis of capacity allocation with demand competition," Naval Research Logistics (NRL), John Wiley & Sons, vol. 59(3‐4), pages 254-265, April.
    7. Sang Ko, Hoo & Nof, Shimon Y., 2012. "Design and application of task administration protocols for collaborative production and service systems," International Journal of Production Economics, Elsevier, vol. 135(1), pages 177-189.
    8. D. J. Wu, 2000. "Agent‐based stochastic production lines design," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 9(4), pages 257-270, December.
    9. Schnizler, Björn & Neumann, Dirk & Veit, Daniel & Napoletano, Mauro & Catalano, Michele & Gallegati, Mauro & Reinicke, Michael & Streitberger, Werner & Eymann, Torsten, 2005. "Environmental analysis for application layer networks," Bayreuth Reports on Information Systems Management 1, University of Bayreuth, Chair of Information Systems Management.
    10. Schnizler, Bjorn & Neumann, Dirk & Veit, Daniel & Weinhardt, Christof, 2008. "Trading grid services - a multi-attribute combinatorial approach," European Journal of Operational Research, Elsevier, vol. 187(3), pages 943-961, June.
    11. Xianghua Chu & Su Xiu Xu & Fulin Cai & Jiansheng Chen & Quande Qin, 2019. "An efficient auction mechanism for regional logistics synchronization," Journal of Intelligent Manufacturing, Springer, vol. 30(7), pages 2715-2731, October.
    12. Nisan, Noam & Ronen, Amir, 2001. "Algorithmic Mechanism Design," Games and Economic Behavior, Elsevier, vol. 35(1-2), pages 166-196, April.
    13. Allesandro Agnetis & Pitu B. Mirchandani & Dario Pacciarelli & Andrea Pacifici, 2004. "Scheduling Problems with Two Competing Agents," Operations Research, INFORMS, vol. 52(2), pages 229-242, April.
    14. Rzadca, Krzysztof & Trystram, Denis, 2009. "Promoting cooperation in selfish computational grids," European Journal of Operational Research, Elsevier, vol. 199(3), pages 647-657, December.
    15. Anouar El Haji & Sander Onderstal, 2019. "Trading places: An experimental comparison of reallocation mechanisms for priority queuing," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 28(4), pages 670-686, November.
    16. Holzman, Ron & Kfir-Dahav, Noa & Monderer, Dov & Tennenholtz, Moshe, 2004. "Bundling equilibrium in combinatorial auctions," Games and Economic Behavior, Elsevier, vol. 47(1), pages 104-123, April.
    17. J. Behnamian & S. M. T. Fatemi Ghomi, 2016. "A survey of multi-factory scheduling," Journal of Intelligent Manufacturing, Springer, vol. 27(1), pages 231-249, February.
    18. Birgit Heydenreich & Rudolf Müller & Marc Uetz, 2010. "Mechanism Design for Decentralized Online Machine Scheduling," Operations Research, INFORMS, vol. 58(2), pages 445-457, April.
    19. Wang, Xiuli & Geng, Sujie & Cheng, T.C.E., 2018. "Negotiation mechanisms for an order subcontracting and scheduling problem," Omega, Elsevier, vol. 77(C), pages 154-167.
    20. Agnetis, Alessandro & Chen, Bo & Nicosia, Gaia & Pacifici, Andrea, 2019. "Price of fairness in two-agent single-machine scheduling problems," European Journal of Operational Research, Elsevier, vol. 276(1), pages 79-87.
    21. Eymann, Torsten & Reinicke, Michael & Streitberger, Werner & Schnizler, Björn & Veit, Daniel & Freitag, Felix & Chao, Isaac & Chacin, Pablo & Neumann, Dirk, 2005. "Theoretical and Computational Basis for Economical Ressource Allocation in Application Layer Networks - Annual Report Year 1," Bayreuth Reports on Information Systems Management 7, University of Bayreuth, Chair of Information Systems Management.
    22. Shao, Xinyu & Ma, Li & Guan, Zailin, 2009. "A market approach to decentralized control of a manufacturing cell," Chaos, Solitons & Fractals, Elsevier, vol. 39(5), pages 2303-2310.
    23. Farnia, Farnoush & Frayret, Jean-Marc & Beaudry, Catherine & Lebel, Luc, 2015. "Time-based combinatorial auction for timber allocation and delivery coordination," Forest Policy and Economics, Elsevier, vol. 50(C), pages 143-152.
    24. Rajiv T. Maheswaran & Tamer Başar, 2003. "Nash Equilibrium and Decentralized Negotiation in Auctioning Divisible Resources," Group Decision and Negotiation, Springer, vol. 12(5), pages 361-395, September.
    25. Archer, Aaron & Feigenbaum, Joan & Krishnamurthy, Arvind & Sami, Rahul & Shenker, Scott, 2004. "Approximation and collusion in multicast cost sharing," Games and Economic Behavior, Elsevier, vol. 47(1), pages 36-71, April.
    26. Mes, Martijn & van der Heijden, Matthieu & van Harten, Aart, 2007. "Comparison of agent-based scheduling to look-ahead heuristics for real-time transportation problems," European Journal of Operational Research, Elsevier, vol. 181(1), pages 59-75, August.
    27. Gallien, Jérémie. & Wein, Lawrence M., 2003. "Design and analysis of a smart market for industrial procurement," Working papers WP 4137-00., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    28. Yubai Zhang & Zhao Zhang & Zhaohui Liu, 0. "The price of fairness for a two-agent scheduling game minimizing total completion time," Journal of Combinatorial Optimization, Springer, vol. 0, pages 1-19.
    29. Damian R. Beil & Lawrence M. Wein, 2003. "An Inverse-Optimization-Based Auction Mechanism to Support a Multiattribute RFQ Process," Management Science, INFORMS, vol. 49(11), pages 1529-1545, November.
    30. Elendner, Thomas & Femerling, R., 2003. "Allocation of in-house services: Experimental comparison of allocation mechanisms," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 577, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    31. Elendner, Thomas, 2003. "Scheduling and combinatorial auctions: Lagrangean relaxation-based bonds for the WJISP," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 570, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    32. Hall, Nicholas G. & Liu, Zhixin, 2011. "On auction protocols for decentralized scheduling," Games and Economic Behavior, Elsevier, vol. 72(2), pages 583-585, June.
    33. Yubai Zhang & Zhao Zhang & Zhaohui Liu, 2022. "The price of fairness for a two-agent scheduling game minimizing total completion time," Journal of Combinatorial Optimization, Springer, vol. 44(3), pages 2104-2122, October.
    34. Schnizler, Björn & Neumann, Dirk & Veit, Daniel & Reinicke, Michael & Streitberger, Werner & Eymann, Torsten & Freitag, Felix & Chao, Isaac & Chacin, Pablo, 2007. "A theoretical and computational basis for CATNETS," Bayreuth Reports on Information Systems Management 21, University of Bayreuth, Chair of Information Systems Management.
    35. Giuseppe Confessore & Stefano Giordani & Silvia Rismondo, 2007. "A market-based multi-agent system model for decentralized multi-project scheduling," Annals of Operations Research, Springer, vol. 150(1), pages 115-135, March.
    36. Jawad Abrache & Teodor Crainic & Michel Gendreau & Monia Rekik, 2007. "Combinatorial auctions," Annals of Operations Research, Springer, vol. 153(1), pages 131-164, September.

  6. Severin Borenstein & Jeffrey K. Mackie‐Mason & Janet S. Netz, 2000. "Exercising Market Power in Proprietary Aftermarkets," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 9(3), pages 157-188, June.
    See citations under working paper version above.
  7. Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. "How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
    See citations under working paper version above.
  8. MacKie-Mason, J & Shenker, S & Varian, HR, 1996. "Service architecture and content provision. The network provider as editor," Telecommunications Policy, Elsevier, vol. 20(3), pages 203-217, April.
    See citations under working paper version above.
  9. Jeffrey K. MacKie-Mason & Hal Varian, 1994. "Economic FAQs About the Internet," Journal of Economic Perspectives, American Economic Association, vol. 8(3), pages 75-96, Summer.
    See citations under working paper version above.
  10. Gordon, Roger H. & MacKie-Mason, Jeffrey K., 1994. "Tax distortions to the choice of organizational form," Journal of Public Economics, Elsevier, vol. 55(2), pages 279-306, October.
    See citations under working paper version above.
  11. Jeffrey K. MacKie-Mason, 1992. "Econometric Software: A User's View," Journal of Economic Perspectives, American Economic Association, vol. 6(4), pages 165-187, Fall.

    Cited by:

    1. Charles G. Renfro, 2009. "The Practice of Econometric Theory," Advanced Studies in Theoretical and Applied Econometrics, Springer, number 978-3-540-75571-5.
    2. H. D. Vinod & B. D. McCullough, 1999. "The Numerical Reliability of Econometric Software," Journal of Economic Literature, American Economic Association, vol. 37(2), pages 633-665, June.
    3. Kozmenko, Olha & Kuzmenko, Olha, 2013. "Modeling the stability dynamics of Ukrainian banking system," MPRA Paper 50841, University Library of Munich, Germany.
    4. Rodolphe Buda, 2015. "Data Checking and Econometric Software Development: A Technique of Traceability by Fictive Data Encoding," Computational Economics, Springer;Society for Computational Economics, vol. 46(2), pages 325-357, August.

  12. Ted Bergstrom & Jeffrey K. MacKie-Mason, 1991. "Some Simple Analytics of Peak-Load Pricing," RAND Journal of Economics, The RAND Corporation, vol. 22(2), pages 241-249, Summer.
    See citations under working paper version above.
  13. Levinsohn, James & MacKie-Mason, Jeffrey K, 1990. "A Simple, Consistent Estimator for Disturbance Components in Financial Models," The Review of Economics and Statistics, MIT Press, vol. 72(3), pages 516-520, August.
    See citations under working paper version above.
  14. Mackie-Mason, Jeffrey K., 1990. "Some nonlinear tax effects on asset values and investment decisions under uncertainty," Journal of Public Economics, Elsevier, vol. 42(3), pages 301-327, August.

    Cited by:

    1. Wong, Kit Pong, 2011. "Progressive taxation and the intensity and timing of investment," Economic Modelling, Elsevier, vol. 28(1-2), pages 100-108, January.
    2. Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
    3. Paolo Panteghini, 2000. "On Corporate Tax Asymmetries and Neutrality," CESifo Working Paper Series 276, CESifo.
    4. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
    6. Norman Schürhoff, 2005. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series rp131, International Center for Financial Asset Management and Engineering.
    7. 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.
    8. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
    10. Adrian Lei & Martin Yick & Keith Lam, 2013. "Does tax convexity matter for risk? A dynamic study of tax asymmetry and equity beta," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 131-147, July.
    11. Samis, Michael & Davis, Graham A. & Laughton, David & Poulin, Richard, 2005. "Valuing uncertain asset cash flows when there are no options: A real options approach," Resources Policy, Elsevier, vol. 30(4), pages 285-298, December.
    12. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
    13. Rainer Niemann, 2011. "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series 3363, CESifo.
    14. Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
    16. Vadim Arkin & Alexander Slastnikov, 2007. "The effect of depreciation allowances on the timing of investment and government tax revenue," Annals of Operations Research, Springer, vol. 151(1), pages 307-323, April.
    17. Yu, Chia-Feng & Chang, Ta-Cheng & Fan, Chinn-Ping, 2007. "FDI timing: Entry cost subsidy versus tax rate reduction," Economic Modelling, Elsevier, vol. 24(2), pages 262-271, March.
    18. Bertrand Laporte & Céline de Quatrebarbes, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Post-Print hal-02137558, HAL.
    19. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.
    20. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
    21. Dreßler, Daniel & Overesch, Michael, 2010. "Investment impact of tax loss treatment: Empirical insights from a panel of multinationals," ZEW Discussion Papers 10-097, ZEW - Leibniz Centre for European Economic Research.
    22. Arkin Vadim & Arkina Svetlana & Slastnikov Alexander, 2003. "Investment Stimulation by a Depreciation Mechanism," EERC Working Paper Series 02-05e, EERC Research Network, Russia and CIS.
    23. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo.
    24. Hjalmar Boehm & Michael Funke, 2000. "Optimal Investment Strategies under Demand and Tax Policy Uncertainty," CESifo Working Paper Series 311, CESifo.
    25. Paolo Panteghini, 2002. "Asymmetric Taxation under Incremental and Sequential Investment," CESifo Working Paper Series 717, CESifo.
    26. Smith, James L., 2014. "A parsimonious model of tax avoidance and distortions in petroleum exploration and development," Energy Economics, Elsevier, vol. 43(C), pages 140-157.
    27. Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
    28. Miquel Faig & Pauline Shum, 1996. "Irreversible Investment, Financing Choice and Asymmetric Corporate Taxes," Working Papers faig-96-01, University of Toronto, Department of Economics.
    29. Chien-Chieh Huang & Wei-Wei Lee & Pai-Ta Shih, 2011. "Fiscal Policy and Stimuli to R&D Investment with Uncertainty," Research in World Economy, Research in World Economy, Sciedu Press, vol. 2(2), pages 55-65, October.
    30. Sarkar, Sudipto, 2008. "Can tax convexity be ignored in corporate financing decisions?," Journal of Banking & Finance, Elsevier, vol. 32(7), pages 1310-1321, July.
    31. Lund,D., 2000. "Imperfect loss offset and the after-tax expected rate of return to equity, with an application to rent taxation," Memorandum 21/2000, Oslo University, Department of Economics.
    32. Luis H. R. Alvarez & Erkki Koskela, 2005. "Progressive Taxation and Irreversible Investment under Uncertainty," CESifo Working Paper Series 1377, CESifo.
    33. Enrico Pennings, "undated". "How to Maximize Domestic Benefits from Irreversible Foreign Investments," Working Papers 205, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    34. Pennings, Enrico, 2000. "Taxes and stimuli of investment under uncertainty," European Economic Review, Elsevier, vol. 44(2), pages 383-391, February.
    35. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    36. Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
    37. Corato, Luca Di & Hess, Sebastian, 2013. "A Dynamic Stochastic Programming Framework for Modeling Large Scale Land Deals in Developing Countries," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C. 150190, Agricultural and Applied Economics Association.
    38. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
    39. Blake, Andon J. & Roberts, Mark C., 2006. "Comparing petroleum fiscal regimes under oil price uncertainty," Resources Policy, Elsevier, vol. 31(2), pages 95-105, June.
    40. Jyh-Bang Jou, 2000. "Irreversible Investment Decisions Under Uncertainty with Tax Holidays," Public Finance Review, , vol. 28(1), pages 66-81, January.
    41. Adrian C. H. Lei & Martin H. Y. Yick & Keith S. K. Lam, 2014. "The effects of tax convexity on default and investment decisions," Applied Economics, Taylor & Francis Journals, vol. 46(11), pages 1267-1278, April.
    42. Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020. "The Tax Paradox and Weak Tax Neutrality," Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.
    43. Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
    44. 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.
    45. Wong, Kit Pong, 2011. "Progressive taxation and the intensity and timing of investment," Economic Modelling, Elsevier, vol. 28(1), pages 100-108.
    46. Asano, Takao, 2010. "Optimal tax policy and foreign direct investment under ambiguity," Journal of Macroeconomics, Elsevier, vol. 32(1), pages 185-200, March.
    47. Paolo Panteghini & Guttorm Schjelderup, 2006. "To Invest or not to Invest: A real options approach to FDIs and tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 643-660, November.
    48. Kortebusch, Pia, 2014. "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research 173, arqus - Arbeitskreis Quantitative Steuerlehre.
    49. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    50. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
    51. James M. Poterba, 2001. "Taxation, Risk-Taking, and Household Portfolio Behavior," NBER Working Papers 8340, National Bureau of Economic Research, Inc.
    52. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
    53. Wong, Kit Pong, 2009. "Progressive taxation, tax exemption, and corporate liquidation policy," Economic Modelling, Elsevier, vol. 26(2), pages 295-299, March.
    54. Pennings, Enrico, 2005. "How to maximize domestic benefits from foreign investments: the effect of irreversibility and uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 29(5), pages 873-889, May.
    55. Harchaoui, Tarek M. & Lasserre, Pierre, 1995. "Testing the impact of taxation on capacity choice: A 'putty clay' approach," Journal of Public Economics, Elsevier, vol. 56(3), pages 377-411, March.
    56. Faig, Miquel & Shum, Pauline, 1999. "Irreversible investment and endogenous financing: An evaluation of the corporate tax effects," Journal of Monetary Economics, Elsevier, vol. 43(1), pages 143-171, February.
    57. 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.
    58. Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
    59. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.

  15. Mackie-mason, Jeffrey K., 1990. "Optional time-of-use pricing can be pareto superior or pareto inferior," Economics Letters, Elsevier, vol. 33(4), pages 363-367, August.

    Cited by:

    1. Moore, J. & Woo, C.K. & Horii, B. & Price, S. & Olson, A., 2010. "Estimating the option value of a non-firm electricity tariff," Energy, Elsevier, vol. 35(4), pages 1609-1614.
    2. Chi-Keung Woo & Orans, Ren & Horii, Brian & Peter Chow, 1995. "Pareto-superior time-of-use rate option for industrial firms," Economics Letters, Elsevier, vol. 49(3), pages 267-272, September.
    3. Ericson, Torgeir, 2011. "Households' self-selection of dynamic electricity tariffs," Applied Energy, Elsevier, vol. 88(7), pages 2541-2547, July.
    4. Woo, C.K. & Kollman, E. & Orans, R. & Price, S. & Horii, B., 2008. "Now that California has AMI, what can the state do with it?," Energy Policy, Elsevier, vol. 36(4), pages 1366-1374, April.
    5. Torgeir Ericson, 2006. "Households' self-selection of a dynamic electricity tariff," Discussion Papers 446, Statistics Norway, Research Department.
    6. Horowitz, I. & Woo, C.K., 2006. "Designing Pareto-superior demand-response rate options," Energy, Elsevier, vol. 31(6), pages 1040-1051.

  16. MacKie-Mason, Jeffrey K, 1990. "Do Taxes Affect Corporate Financing Decisions?," Journal of Finance, American Finance Association, vol. 45(5), pages 1471-1493, December.
    See citations under working paper version above.
  17. Jerry A. Hausman & Jeffrey K. MacKie-Mason, 1988. "Price Discrimination and Patent Policy," RAND Journal of Economics, The RAND Corporation, vol. 19(2), pages 253-265, Summer.
    See citations under working paper version above.

Chapters

  1. MacKie-Mason, Jeffrey K. & Wellman, Michael P., 2006. "Automated Markets and Trading Agents," Handbook of Computational Economics, in: Leigh Tesfatsion & Kenneth L. Judd (ed.), Handbook of Computational Economics, edition 1, volume 2, chapter 28, pages 1381-1431, Elsevier.

    Cited by:

    1. Chang, Myong-Hun & Harrington, Joseph Jr., 2006. "Agent-Based Models of Organizations," Handbook of Computational Economics, in: Leigh Tesfatsion & Kenneth L. Judd (ed.), Handbook of Computational Economics, edition 1, volume 2, chapter 26, pages 1273-1337, Elsevier.
    2. Shira Fano & Marco LiCalzi & Paolo Pellizzari, 2013. "Convergence of outcomes and evolution of strategic behavior in double auctions," Journal of Evolutionary Economics, Springer, vol. 23(3), pages 513-538, July.
    3. Duffy, John, 2006. "Agent-Based Models and Human Subject Experiments," Handbook of Computational Economics, in: Leigh Tesfatsion & Kenneth L. Judd (ed.), Handbook of Computational Economics, edition 1, volume 2, chapter 19, pages 949-1011, Elsevier.
    4. Karla Atkins & Achla Marathe & Chris Barrett, 2007. "A computational approach to modeling commodity markets," Computational Economics, Springer;Society for Computational Economics, vol. 30(2), pages 125-142, September.
    5. Block, C. & Collins, J. & Ketter, W. & Weinhardt, C., 2009. "A Multi-Agent Energy Trading Competition," ERIM Report Series Research in Management ERS-2009-054-LIS, 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.
    6. LeBaron, Blake, 2006. "Agent-based Computational Finance," Handbook of Computational Economics, in: Leigh Tesfatsion & Kenneth L. Judd (ed.), Handbook of Computational Economics, edition 1, volume 2, chapter 24, pages 1187-1233, Elsevier.
    7. Christoph Mazur & Stephen Hall & Jeffrey Hardy & Mark Workman, 2019. "Technology is not a Barrier: A Survey of Energy System Technologies Required for Innovative Electricity Business Models Driving the Low Carbon Energy Revolution," Energies, MDPI, vol. 12(3), pages 1-13, January.
    8. Stößer, Jochen & Neumann, Dirk & Weinhardt, Christof, 2010. "Market-based pricing in grids: On strategic manipulation and computational cost," European Journal of Operational Research, Elsevier, vol. 203(2), pages 464-475, June.
    9. Olivier Armantier & Jean-Pierre Florens & Jean-Francois Richard, 2008. "Approximation of Nash equilibria in Bayesian games," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 23(7), pages 965-981.

  2. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  3. Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.

    Cited by:

    1. Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
    2. Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo.
    3. Nelly Exbrayat, 2008. "The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries," Post-Print hal-00270067, HAL.
    4. Erik Fjærli & Rolf Aaberge, 2000. "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers 284, Statistics Norway, Research Department.
    5. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
    6. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
    7. Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
    8. Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
    9. Diego d’Andria, 2011. "The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation," Public Finance Review, , vol. 39(5), pages 682-711, September.
    10. Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
    11. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.

  4. Jeffrey K. MacKie-Mason, 1990. "Do Firms Care Who Provides Their Financing?," NBER Chapters, in: Asymmetric Information, Corporate Finance, and Investment, pages 63-104, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.