-
1
-
-
0038697779
-
Analyse, compare and apply alternative indicators and monitoring methodologies to measure the evolution of capital market integration in the EU
-
mimeo CSEF, University of Salerno
-
Adam, K.T., A. Jappelli, A. Menichini, M. Padula and M. Pagano (2001), Analyse, compare and apply alternative indicators and monitoring methodologies to measure the evolution of capital market integration in the EU, mimeo CSEF, University of Salerno.
-
(2001)
-
-
Adam, K.T.1
Jappelli, A.2
Menichini, A.3
Padula, M.4
Pagano, M.5
-
2
-
-
0037210171
-
'Taxes, Repatriation Strategies and Multinational Financial Policy'
-
R. Altshuler H. Grubert 2003 'Taxes, Repatriation Strategies and Multinational Financial Policy,' Journal of Public Economics 87 pp. 73-107
-
(2003)
Journal of Public Economics
, vol.87
, pp. 73-107
-
-
Altshuler, R.1
Grubert, H.2
-
3
-
-
0000940164
-
'Uncertainty and the Evaluation of Public Investment Decisions
-
K.J. Arrow R.C. Lind 1970 'Uncertainty and the Evaluation of Public Investment Decisions American Economic Review 60 pp. 364-378
-
(1970)
American Economic Review
, vol.60
, pp. 364-378
-
-
Arrow, K.J.1
Lind, R.C.2
-
4
-
-
0942291285
-
'Agglomeration, Integration and Tax Harmonization'
-
10.1016/S0014-2921(02)00318-5
-
R. Baldwin P. Krugman 2004 'Agglomeration, Integration and Tax Harmonization,' European Economic Review 48 pp. 1-23 10.1016/ S0014-2921(02)00318-5
-
(2004)
European Economic Review
, vol.48
, pp. 1-23
-
-
Baldwin, R.1
Krugman, P.2
-
5
-
-
84980200896
-
'General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States'
-
C.L. Ballard J.B. Shoven J. Whalley 1985 'General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States,' American Economic Review 75 pp. 128-138
-
(1985)
American Economic Review
, vol.75
, pp. 128-138
-
-
Ballard, C.L.1
Shoven, J.B.2
Whalley, J.3
-
6
-
-
0141425883
-
'Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries'
-
10.1016/S0047-2727(02)00018-X
-
E.J. Bartelsman R.M.W.J. Beetsma 2003 'Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries,' Journal of Public Economics 87 pp. 2225-2252 10.1016/S0047-2727(02)00018-X
-
(2003)
Journal of Public Economics
, vol.87
, pp. 2225-2252
-
-
Bartelsman, E.J.1
Beetsma, R.M.W.J.2
-
7
-
-
0040478077
-
'Taxation and Saving
-
A.J. Auerbach and M. Feldstein (eds.) chapter 18, North Holland
-
Bernheim, B.D. (2002), 'Taxation and Saving; in: A.J. Auerbach and M. Feldstein (eds.), Handbook of Public Economics 3, chapter 18, North Holland.
-
(2002)
Handbook of Public Economics
, vol.3
-
-
Bernheim, B.D.1
-
9
-
-
0033805177
-
'The Equilibrium rate of Unemployment in the Netherlands'
-
10.1023/A:1004090120058
-
D.P. Broer N. Draper F.H. Huizinga 2000 'The Equilibrium rate of Unemployment in the Netherlands' De Economist 148 pp. 345-371 10.1023/ A:1004090120058
-
(2000)
De Economist
, vol.148
, pp. 345-371
-
-
Broer, D.P.1
Draper, N.2
Huizinga, F.H.3
-
10
-
-
0346846677
-
'Efficient Tax Reform in a Dynamic Model of General Equilibrium'
-
C. Chamley 1985 'Efficient Tax Reform in a Dynamic Model of General Equilibrium,' Quarterly Journal of Economics 100 pp. 335-356
-
(1985)
Quarterly Journal of Economics
, vol.100
, pp. 335-356
-
-
Chamley, C.1
-
11
-
-
29444449758
-
Corporate taxation, capital formation, and the substitution elasticity between labor and capital
-
CESifo Working Paper no. 707
-
Chirinko, R.S.(2002). Corporate taxation, capital formation, and the substitution elasticity between labor and capital, CESifo Working Paper no. 707.
-
(2002)
-
-
Chirinko, R.S.1
-
12
-
-
0141425885
-
'Tax-motivated Transfer Pricing and US Intrafirm Trade Prices'
-
10.1016/S0047-2727(02)00015-4
-
K.A. Clausing 2003 'Tax-motivated Transfer Pricing and US Intrafirm Trade Prices,' Journal of Public Economics 87 pp. 2207-2223 10.1016/ S0047-2727(02)00015-4
-
(2003)
Journal of Public Economics
, vol.87
, pp. 2207-2223
-
-
Clausing, K.A.1
-
13
-
-
0011265861
-
'Company Taxes in the European Union: Criteria and Options for Reform'
-
10.1111/j.1475-5890.1996.tb00249.x
-
S. Cnossen 1996 'Company Taxes in the European Union: Criteria and Options for Reform,' Fiscal Studies 17 pp. 67-97 10.1111/ j.1475-5890.1996.tb00249.x
-
(1996)
Fiscal Studies
, vol.17
, pp. 67-97
-
-
Cnossen, S.1
-
16
-
-
0011351948
-
A multinational perspective on capital structure choice and internal capital markets
-
Harvard NOM Research Paper no. 03-27
-
Desai, M.A., C. Fritz Foley and J.R. Hines (2003), A multinational perspective on capital structure choice and internal capital markets, Harvard NOM Research Paper no. 03-27.
-
(2003)
-
-
Desai, M.A.1
Fritz Foley, C.2
Hines, J.R.3
-
17
-
-
23244466966
-
'Corporate Income Tax: Reforms and Tax Competition'
-
Devereux, M., R. Griffith and A. Klemm (2002), 'Corporate Income Tax: Reforms and Tax Competition,' Economic Policy, 451-495.
-
(2002)
Economic Policy
, pp. 451-495
-
-
Devereux, M.1
Griffith, R.2
Klemm, A.3
-
18
-
-
21844483133
-
'Does Liquidity Matter for Business Investment? Some Evidence for the Netherlands'
-
10.1016/0164-0704(94)90003-5
-
H. Ees van H. Garretsen 1994 'Does Liquidity Matter for Business Investment? Some Evidence for the Netherlands,' Journal of Macroeconomics 16 pp. 613-627 10.1016/0164-0704(94)90003-5
-
(1994)
Journal of Macroeconomics
, vol.16
, pp. 613-627
-
-
van Ees, H.1
Garretsen, H.2
-
19
-
-
0011590127
-
Company taxation in the internal market
-
European Commission COM(2001)582 and annexes
-
European Commission (2001), Company taxation in the internal market, COM(2001)582 and annexes.
-
(2001)
-
-
-
20
-
-
29444458188
-
Why do economists disagree about policy? The role of beliefs about parameters and values
-
NBER Working Paper no. 6151
-
Fuchs, V., A. Krueger and J. Poterba (1997) Why do economists disagree about policy? The role of beliefs about parameters and values, NBER Working Paper no. 6151.
-
(1997)
-
-
Fuchs, V.1
Krueger, A.2
Poterba, J.3
-
21
-
-
29444435060
-
The marginal excess burden of different capital tax instruments
-
NBER Working Paper no. 2353
-
Fullerton, D. and Y.K. Henderson (1987), The marginal excess burden of different capital tax instruments, NBER Working Paper no. 2353.
-
(1987)
-
-
Fullerton, D.1
Henderson, Y.K.2
-
22
-
-
0040944372
-
'Taxes, Organizational form and the Deadweight Loss of the Corporate Income Tax'
-
10.1016/S0047-2727(98)00009-7
-
A. Goolsbee 1998 'Taxes, Organizational form and the Deadweight Loss of the Corporate Income Tax,' Journal of Public Economics 69 pp. 143-152 10.1016/S0047-2727(98)00009-7
-
(1998)
Journal of Public Economics
, vol.69
, pp. 143-152
-
-
Goolsbee, A.1
-
23
-
-
2342655773
-
'The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data'
-
A. Goolsbee 2004 'The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data,' Journal of Public Economics 88 pp. 2283-2299
-
(2004)
Journal of Public Economics
, vol.88
, pp. 2283-2299
-
-
Goolsbee, A.1
-
24
-
-
0000108439
-
'Taxation of Investment and Savings in a World Economy'
-
R.H. Gordon 1986 'Taxation of Investment and Savings in a World Economy,' American Economic Review 76 pp. 302-308
-
(1986)
American Economic Review
, vol.76
, pp. 302-308
-
-
Gordon, R.H.1
-
26
-
-
0001502886
-
'Why is Capital so Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation'
-
R.H. Gordon A.L. Bovenberg 1996 'Why is Capital so Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation,' American Economic Review 86 pp. 1057-1075
-
(1996)
American Economic Review
, vol.86
, pp. 1057-1075
-
-
Gordon, R.H.1
Bovenberg, A.L.2
-
27
-
-
0001120538
-
'Tax Distortions to the Choice of Organizational Form'
-
10.1016/0047-2727(94)90055-8
-
R.H. Gordon J.K. Mackie-Mason 1994 'Tax Distortions to the Choice of Organizational Form,' Journal of Public Economics 55 pp. 279-306 10.1016/ 0047-2727(94)90055-8
-
(1994)
Journal of Public Economics
, vol.55
, pp. 279-306
-
-
Gordon, R.H.1
Mackie-Mason, J.K.2
-
28
-
-
2342582854
-
'Taxes and the Choice of Organizational form'
-
Gordon, R.H. and J.K. Mackie-Mason (1997), 'Taxes and the Choice of Organizational form,' Journal of Finance, pp. 477-505.
-
(1997)
Journal of Finance
, pp. 477-505
-
-
Gordon, R.H.1
Mackie-Mason, J.K.2
-
29
-
-
0041849687
-
'Do Taxes Affect Corporate Debt Policy? Evidence From U.S. Corporate Tax Return Data'
-
10.1016/S0047-2727(00)00151-1
-
R.H. Gordon Y. Lee 2001 'Do Taxes Affect Corporate Debt Policy? Evidence From U.S. Corporate Tax Return Data,' Journal of Public Economics 82 pp. 195-224 10.1016/S0047-2727(00)00151-1
-
(2001)
Journal of Public Economics
, vol.82
, pp. 195-224
-
-
Gordon, R.H.1
Lee, Y.2
-
30
-
-
0011313654
-
'Taxation of Asset Income in the Presence of a World Securities Market'
-
10.1016/0022-1996(89)90001-9
-
R.H. Gordon H.R. Varian 1989 'Taxation of Asset Income in the Presence of a World Securities Market,' Journal of International Economics 26 pp. 205-226 10.1016/0022-1996(89)90001-9
-
(1989)
Journal of International Economics
, vol.26
, pp. 205-226
-
-
Gordon, R.H.1
Varian, H.R.2
-
32
-
-
29444443499
-
What has been the tax competition experience for the last 20 years?
-
IFS Working Paper 04/05
-
Griffith, R. and A. Klemm (2004), What has been the tax competition experience for the last 20 years?, IFS Working Paper 04/05.
-
(2004)
-
-
Griffith, R.1
Klemm, A.2
-
33
-
-
0011308259
-
Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends and Retained Earnings'
-
10.1016/S0047-2727(97)00077-7
-
H. Grubert 1998 Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends and Retained Earnings,' Journal of Public Economics 68 pp. 269-290 10.1016/S0047-2727(97)00077-7
-
(1998)
Journal of Public Economics
, vol.68
, pp. 269-290
-
-
Grubert, H.1
-
34
-
-
0000910030
-
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making'
-
H. Grubert J. Mutti 1991 Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,' Review of Economics and Statistics 73 pp. 285-293
-
(1991)
Review of Economics and Statistics
, vol.73
, pp. 285-293
-
-
Grubert, H.1
Mutti, J.2
-
35
-
-
0011267165
-
'Tax Policy and the Activities of Multinational Corporations'
-
A.J. Auerbach (ed.) MIT Press Cambridge MA
-
J.R. Hines 1997 'Tax Policy and the Activities of Multinational Corporations,' in: A.J. Auerbach (ed.), Fiscal policy: Lessons from Economic Research MIT Press Cambridge MA
-
(1997)
Fiscal Policy: Lessons from Economic Research
-
-
Hines, J.R.1
-
36
-
-
84921599088
-
'Fiscal Paradise: Foreign Tax Havens and American Business'
-
J.R. Hines E.M. Rice 1994 'Fiscal Paradise: Foreign Tax Havens and American Business,' Quarterly Journal of Economics 109 pp. 149-82
-
(1994)
Quarterly Journal of Economics
, vol.109
, pp. 149-182
-
-
Hines, J.R.1
Rice, E.M.2
-
37
-
-
0009238033
-
Taxes in the EU: Can Cooperation and Coordination Coexist?
-
House of Lords The Stationery Office London
-
House of Lords 1999 Taxes in the EU: Can Cooperation and Coordination Coexist? The Stationery Office London
-
(1999)
-
-
-
38
-
-
0008311118
-
Capital-market imperfections and investment
-
NBER Working Paper no. 5996
-
Hubbard, R.G. (1997), Capital-market imperfections and investment, NBER Working Paper no. 5996.
-
(1997)
-
-
Hubbard, R.G.1
-
39
-
-
29444461168
-
Foreign ownership and corporate income taxation: An empirical evaluation
-
CEPR Discussion Paper no. 3952
-
Huizinga, H. and G. Nicodeme (2003), Foreign ownership and corporate income taxation: An empirical evaluation, CEPR Discussion Paper no. 3952.
-
(2003)
-
-
Huizinga, H.1
Nicodeme, G.2
-
40
-
-
29444451265
-
Optimal capital income taxation with endogenous human capital formation
-
mimeo, University of Amsterdam
-
Jacobs, B. and A.L. Bovenberg (2004), Optimal capital income taxation with endogenous human capital formation, mimeo, University of Amsterdam.
-
(2004)
-
-
Jacobs, B.1
Bovenberg, A.L.2
-
41
-
-
20444447111
-
Company taxation in the new EU member states
-
Ernst&Young and ZEW, Mannheim
-
Jacobs, O.H., C. Spengel, M. Finkenzeller and M. Roche (2003), Company taxation in the new EU member states, Ernst&Young and ZEW, Mannheim.
-
(2003)
-
-
Jacobs, O.H.1
Spengel, C.2
Finkenzeller, M.3
Roche, M.4
-
42
-
-
29444432792
-
-
Joint Committee on Taxation Tax modeling project and tax symposium papers Washington: U.S. Government Printing Office
-
Joint Committee on Taxation (1997), Tax modeling project and tax symposium papers Washington: U.S. Government Printing Office.
-
(1997)
-
-
-
43
-
-
84936391763
-
'Short-run Analysis of Fiscal Policy in a Simple Perfect Forsight Model'
-
K.L. Judd 1985 'Short-run Analysis of Fiscal Policy in a Simple Perfect Forsight Model' Journal of Political Economy 93 pp. 298-313
-
(1985)
Journal of Political Economy
, vol.93
, pp. 298-313
-
-
Judd, K.L.1
-
44
-
-
84928461272
-
'The Welfare Cost of Factor Taxation in a Perfect Foresight Model'
-
K.L. Judd 1987 'The Welfare Cost of Factor Taxation in a Perfect Foresight Model,' Journal of Political Economy 95 pp. 675-709
-
(1987)
Journal of Political Economy
, vol.95
, pp. 675-709
-
-
Judd, K.L.1
-
46
-
-
84979407756
-
'The Welfare Economics of Tax Coordination in the European Community'
-
10.1111/j.1475-5890.1993.tb00477.x
-
M. Keen 1993 'The Welfare Economics of Tax Coordination in the European Community,' Fiscal Studies 14 pp. 15-36 10.1111/ j.1475-5890.1993.tb00477.x
-
(1993)
Fiscal Studies
, vol.14
, pp. 15-36
-
-
Keen, M.1
-
47
-
-
0000471641
-
'State and Provincial Corporate Tax Planning: Income Shifting and Sales Apportionment Factor Management'
-
10.1016/S0165-4101(98)00028-7
-
K.J. Klassen D.A. Shackelford 1998 'State and Provincial Corporate Tax Planning: Income Shifting and Sales Apportionment Factor Management,' Journal of Accounting and Economics 25 pp. 385-406 10.1016/ S0165-4101(98)00028-7
-
(1998)
Journal of Accounting and Economics
, vol.25
, pp. 385-406
-
-
Klassen, K.J.1
Shackelford, D.A.2
-
49
-
-
0346903324
-
'Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada'
-
10.1016/S0047-2727(03)00060-4
-
J. Mintz M. Smart 2004 'Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada,' Journal of Public Economics 88 pp. 1149-1168 10.1016/ S0047-2727(03)00060-4
-
(2004)
Journal of Public Economics
, vol.88
, pp. 1149-1168
-
-
Mintz, J.1
Smart, M.2
-
50
-
-
0000687546
-
'Corporate Income Taxes and the Cost of Capital: A Correction'
-
F. Modigliani M.H. Miller 1963 'Corporate Income Taxes and the Cost of Capital: A Correction,' American Economic Review 53 pp. 433-443
-
(1963)
American Economic Review
, vol.53
, pp. 433-443
-
-
Modigliani, F.1
Miller, M.H.2
-
51
-
-
4043143537
-
'Taxation and Foreign Direct Investment: A Synthesis of Empirical Research'
-
R.A. Mooij de S. Ederveen 2003 'Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,' International Tax and Public Finance 10 pp. 673-693
-
(2003)
International Tax and Public Finance
, vol.10
, pp. 673-693
-
-
de Mooij, R.A.1
Ederveen, S.2
-
52
-
-
84944830772
-
'The Capital Structure Puzzle'
-
S.C. Myres 1984 'The Capital Structure Puzzle,' Journal of Finance 39 pp. 575-592
-
(1984)
Journal of Finance
, vol.39
, pp. 575-592
-
-
Myres, S.C.1
-
54
-
-
0242345420
-
Recent trends in foreign direct investment
-
OECD Paris
-
OECD (2000), Recent trends in foreign direct investment, Paris.
-
(2000)
-
-
-
56
-
-
0000513708
-
'Professional Opinions About tax Policy'
-
J. Slemrod 1995b 'Professional Opinions About tax Policy,' National Tax Journal 48 pp. 121-147
-
(1995)
National Tax Journal
, vol.48
, pp. 121-147
-
-
Slemrod, J.1
-
57
-
-
0000455766
-
'Changing Views of the Corporate Income Tax'
-
P.B. Sorensen 1995 'Changing Views of the Corporate Income Tax,' National Tax Journal 48 pp. 279-294
-
(1995)
National Tax Journal
, vol.48
, pp. 279-294
-
-
Sorensen, P.B.1
-
58
-
-
29444453488
-
Tax reforms and evidence for transfer pricing
-
mimeo University of California Davis
-
D. Swenson 2004 Tax reforms and evidence for transfer pricing, mimeo University of California Davis
-
(2004)
-
-
Swenson, D.1
-
59
-
-
0040005548
-
'Fighting International Tax Avoidance: The Case of Germany'
-
10.1111/j.1475-5890.1996.tb00237.x
-
A Weichenrieder 1996 'Fighting International Tax Avoidance: The Case of Germany,' Fiscal Studies 17 pp. 37-58 10.1111/j.1475-5890.1996.tb00237.x
-
(1996)
Fiscal Studies
, vol.17
, pp. 37-58
-
-
Weichenrieder, A.1
|