Biblioteca Tributaria / Tax Library

A general equilibrium evaluation of tax policies in Spain during the Great Recession — María Teresa Álvarez-Martínez & José Clemente Polo Andrés. ANÁLISE ECONÓMICA • 53. Barcelona, 2013.

A Reality Check for BC: The Impact of Behavioural Responses on the 2013 Budget's Proposed Income Tax Increases — Alex Laurin

Capital Tax Reform and the Real Economy: The effects of thre 2003 dividend tax cut — CAPITAL TAX REFORM AND THE REAL ECONOMY: THE EFFECTS OF THE 2003 DIVIDEND TAX CUT

Corporate Income Taxation and Signalling

Corporate Taxation and Investment – Evidence from the Belgian ACE Reform

Corporate Taxation and US MNCs: Ensuring a Competitive Economy — Gary Clyde Hufbauer; Martin Vieiro

Corporate tax policy under the Labour government, 1997–2010 — Corporate tax policy under the Labour government, 1997–2010

Distributional Effects of Tax Expenditures — Eric J. Toder, Benjamin H. Harris, and Katherine Lim. URBAN-BROOKINGS TAX POLICY CENTER. SCHWARTZ CENTER FOR ECONOMIC POLICY ANALYSIS THE NEW SCHOOL FOR SOCIAL RESEARCH.

Distributional Implications of Tax Evasion and the Crisis in Greece — Date: 2013-11-07 By: Matsaganis, Manos Leventi, Chrysa Flevotomou, Maria

Do corporate taxes distort capital allocation? Cross-country evidence from industry-level data — Date: 2013-09 By: Serena Fatica

Do transfer pricing laws limit international income shifting? Evidence from European multinationals — Date: 2013 By: Theresa Lohse (University of Mannheim) Nadine Riedel (University of Hohenheim, CESifo Munich & Oxford University CBT)

Do Wages Rise when Corporate Taxes Fall? Evidence from Germany’s Tax Reform 2000

Fair inheritance taxation in the presence of tax planning — Wrede, Matthias

Federal Income Tax Revenue Volatility Since 1966 — Date: 2013-02 By: Estelle P. Dauchy (New Economic School) Christopher Balding (Peking University HSBC Business School)

Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity — David S. Miller. Cadwalader, Wickersham & Taft. June 5, 2013

Income inequality and the tax structure: Evidence from developed and developing countries — Adam, Antonis; Kammas, Pantelis; Lapatinas, Athanasios

Indexing European carbon taxes to the EU ETS Permit Price: a good idea? — Date: 2013-10-31 By: Carlén, Björn (VTI) Hernández, Aday (University of Las Palmas de Gran Canaria)

Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform — Date: 2013-08 By: Estelle P. Dauchy (New Economic School) Sebastien Bradley (Department of Economics, LeBow College of Business, Drexel University) Makoto Hasegawa (National Graduate Institute for Policy Studies)

Marginal Tax Rates and Income: New Time Series Evidence — Karel Mertens. Working Paper 19171. NBER, June 2013.

Measuring tax attractiveness across countries — Sara; Schanz, Deborah (2013) : Measuring tax attractiveness across countries, Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre, No. 143. Leibniz Information Centre for Economics. June, 2013.

On the desirability of tax coordination when countries compete in taxes and infrastructure — Yutao Han; Patrice Pieretti; Benteng Zou

Origins of the Modern Income Tax, 1894–1913 — Sheldon D. Pollack (University of Delaware, College of Business & Economics), , 66 Tax Law. 295 (2013)

Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?: — Stevanie S. Neuman (Texas A&M University, Mays Business School), Thomas C. Omer (Texas A&M University, Mays Business School) & Andrew P. Schmidt (North Carolina State University, Poole College of Management),

Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence

Should tax policy favour high or low productivity firms? — Date: 2013 By: Dominika Langenmayr (University of Munich) Andreas Hau fler (University of Munich and CESifo) Christian J. Bauer (University of Munich and CESifo)

Taxation and corporate debt: are banks any different? — Date: 2013By: Jost Heckemeyer (University of Mannheim)Ruud de Mooij (International Monetary Fund (IMF))

Taxation and Inequality in the Americas: Changing the Fiscal Contract? — Richard M. Bird & Eric M. Zolt. International Center for Public Policy, Working Paper 13-15, Georgia State University, May 2013

Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform

Taxpayers as Victims: Taxpayer Harm & Criminalization — Brenner M. Fissell. Georgetown Law. 2013

The Growth Effects of Tax Rates in the OECD — Gemmell, Norman; Kneller, Richard; Sanz, Ismael

The role of tax policy in times of fiscal consolidation — Date: 2013-08 By: Savina Princen Gilles Mourre

Unionized Mixed Oligopoly and Privatization with Excess Burden of Taxation — 2013-11-02 By: Choi, Kangsik