JEL classification

Journal of Economic Literature Classification (10696) H - Public Economics (1336) H2 - Taxation, Subsidies, and Revenue (399) H25 - Business Taxes and Subsidies (42)
Number of items at this level: 42.
Article
  • Adda, Jérôme, Cornaglia, Francesca (2013). Taxes, cigarette consumption, and smoking intensity: reply. American Economic Review, 103(7), 3102-3114. https://doi.org/10.1257/aer.103.7.3102
  • Bai, Yan, Jin, Keyu, Lu, Dan (2024). Misallocation under trade liberalization. American Economic Review, 114(7), 1949 - 1985. https://doi.org/10.1257/aer.20200596 picture_as_pdf
  • Bergeaud, Antonin, Ray, Simon (2021). Adjustment costs and factor demand: new evidence from firms' real estate. Economic Journal, 131(633), 70 - 100. https://doi.org/10.1093/ej/ueaa094 picture_as_pdf
  • Bernal, Raquel, Meléndez, Marcela, Eslava, Marcela, Pinzón, Alvaro (2017). Switching from payroll taxes to corporate income taxes: firms’ employment and wages after the 2012 Colombian tax reform. Economía, 18(1), 41 - 74. https://doi.org/10.31389/eco.51 picture_as_pdf
  • Bowen, Alex, Stern, Nicholas (2010). Environmental policy and the economic downturn. Oxford Review of Economic Policy, 26(2), 137-163. https://doi.org/10.1093/oxrep/grq007
  • Brown, Rodney J., Jorgensen, Bjorn N., Pope, Peter F. (2019). The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: evidence from the European Union. Journal of Accounting and Public Policy, 38(2), 106-129. https://doi.org/10.1016/j.jaccpubpol.2019.02.001
  • Buera, Francisco J., Moll, Benjamin, Shin, Yongseok (2013). Well-intended policies. Review of Economic Dynamics, 16(1), 216 - 230. https://doi.org/10.1016/j.red.2012.10.008
  • Criscuolo, Chiara, Martin, Ralf, Overman, Henry G., Van Reenen, John (2019). Some causal effects of an industrial policy. American Economic Review, 109(1), 48-85. https://doi.org/10.1257/aer.20160034
  • De Haas, Ralph, González-Uribe, Juanita (2025). Public policies for private finance. Annual Review of Financial Economics, 17, 243 - 266. https://doi.org/10.1146/annurev-financial-082123-105552 picture_as_pdf
  • Dechezleprêtre, Antoine, Einiö, Elias, Martin, Ralf, Nguyen, Kieu-Trang, Van Reenen, John (2023). Do tax incentives increase firm innovation? An RD design for R&D, patents, and spillovers. American Economic Journal: Economic Policy, 15(4), 486 - 521. https://doi.org/10.1257/pol.20200739
  • Di Carlo, Donato, Moretti, Lorenzo, Moschella, Manuela (2025). What’s in a polity? Political institutions and varieties of economic interventionism in the United States and the European Union. Governance, 38(4). https://doi.org/10.1111/gove.70066 picture_as_pdf
  • Dong, Qingkai, Raghunandan, Aneesh, Rajgopal, Shivaram (2024). When do firms deliver on the jobs they promise in return for state aid? Review of Accounting Studies, 29(4), 3633 - 3678. https://doi.org/10.1007/s11142-023-09804-6 picture_as_pdf
  • Einiö, Elias, Overman, Henry G. (2020). The effects of supporting local business: evidence from the UK. Regional Science and Urban Economics, 83, https://doi.org/10.1016/j.regsciurbeco.2019.103500 picture_as_pdf
  • Goel, Tirupam, Telegdy, Álmos, Banai, Ádám, Takáts, Előd (2024). Subsidy-driven firm growth: does loan history matter? Evidence from a European Union subsidy program. Journal of Corporate Finance, 87, https://doi.org/10.1016/j.jcorpfin.2024.102592 picture_as_pdf
  • Graves, Sebastian, Hazell, Jonathon, Lewis, Walker F., Patterson, Christina (2022). Unemployment insurance financing as a uniform payroll tax. AEA Papers and Proceedings, 112, 97 - 101. https://doi.org/10.1257/pandp.20221072
  • Hearson, Martin (2018). When do developing countries negotiate away their corporate tax base? Journal of International Development, 30(2), 233-255. https://doi.org/10.1002/jid.3351
  • Lage de Sousa, Filipe, Ottaviano, Gianmarco I. P. (2017). Relaxing credit constraints in emerging economies: the impact of public loans on the productivity of Brazilian manufacturers. International Economics, https://doi.org/10.1016/j.inteco.2017.11.002
  • Lawless, Martina, McCoy, Daire, Morgenroth, Edgar L. W., O’Toole, Conor M. (2018). Corporate tax and location choice for multinational firms. Applied Economics, 50(26), 2920-2931. https://doi.org/10.1080/00036846.2017.1412078
  • Llambí, Cecilia, Rius, Andrés, Carbajal, Fedora, Carrasco, Paula, Cazulo, Paola (2018). Are tax credits effective in developing countries? The recent Uruguayan experience. Economía, 18(2), 25 - 58. https://doi.org/10.31389/eco.58 picture_as_pdf
  • Martin, Ralf, Muuls, Mirabelle, de Preux, Laure B., Wagner, Ulrich J. (2014). On the empirical content of carbon leakage criteria in the EU emissions trading scheme. Ecological Economics, 105, 78-88. https://doi.org/10.1016/j.ecolecon.2014.05.010
  • Miller, Helen, Pope, Thomas, Smith, Kate (2024). Intertemporal income shifting and the taxation of business owner-managers. Review of Economics and Statistics, 106(1), 184-201. https://doi.org/10.1162/rest_a_01166 picture_as_pdf
  • Morales, Leonardo Fabio, Medina, Carlos (2017). Assessing the effect of payroll taxes on formal employment: the case of the 2012 tax reform in Colombia. Economía, 18(1), 75 - 124. https://doi.org/10.31389/eco.52 picture_as_pdf
  • Naritomi, Joana (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 - 3072. https://doi.org/10.1257/aer.20160658 picture_as_pdf
  • Naritomi, Joana, Nyamdavaa, Tsogsag, Campbell, Stephanie (2025). Enlisting consumers in tax enforcement: a policy review. National Tax Journal, 78(2), 487 - 512. https://doi.org/10.1086/735414 picture_as_pdf
  • Peck, Joe, Thorpe, Samuel I. (2025). The short-term effects of regional investment tax credits: early evidence from energy communities. Contemporary Social Science, 20(2-3), 331 - 357. https://doi.org/10.1080/21582041.2025.2590123
  • Raghunandan, Aneesh (2024). Government subsidies and corporate misconduct. Journal of Accounting Research, 62(4), 1449 - 1496. https://doi.org/10.1111/1475-679x.12553 picture_as_pdf
  • Slemrod, Joel, Collins, Brett, Hoopes, Jeffrey L., Reck, Daniel, Sebastiani, Michael (2017). Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149, 1-19. https://doi.org/10.1016/j.jpubeco.2017.02.010
  • Zucman, Gabriel (2014). Taxing across borders: tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28(4), 121-148. https://doi.org/10.1257/jep.28.4.121
    • Working paper
  • Adda, Jérôme, Cornaglia, Francesca (2012). Taxes, cigarette consumption, and smoking intensity: reply. (CEP Discussion Papers 1167). London School of Economics and Political Science. Centre for Economic Performance.
  • Andrieu, Elodie, Morrow, John (2024). Can firm subsidies spread growth? (CEP Discussion Papers CEPDP2035). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Colombo, Luca, Labrecciosa, Paola, Walsh, Patrick Paul (2006). Optimal corporation tax: an I.O. approach. (EI 42). Suntory and Toyota International Centres for Economics and Related Disciplines.
  • Criscuolo, Chiara, Martin, Ralf, Overman, Henry G., Van Reenen, John (2016). The causal effects of an industrial policy. (CEP Discussion Papers CEPDP1113). London School of Economics and Political Science. Centre for Economic Performance.
  • Dechezlepretre, Antoine, Einiö, Elias, Martin, Ralf, Nguyen, Kieu-Trang, Reenen, John Van (2016). Do tax incentives for research increase firm innovation? An RD design for R&D, patents and spillovers. (CEP Discussion Paper 1413). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Deng, Hanzhi (2021). The merit of misfortune: Taiping Rebellion and the rise of indirect taxation in modern China, 1850s-1900s. (Economic History Working Papers 320). London School of Economics and Political Science. picture_as_pdf
  • Einiö, Elias, Overman, Henry G. (2016). The (displacement) effects of spatially targeted enterprise initiatives: evidence from UK LEGI. (SERC discussion papers SERCDP0191). Spatial Economics Research Centre.
  • Ellul, Andrew, Jappelli, Tullio, Pagano, Marco, Panunzi, Fausto (2012). Transparency, tax pressure and access to finance. (Financial Markets Group Discussion Papers 705). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Ellul, Andrew, Pagano, Marco, Schivardi, Fabiano (2014). Employment and wage insurance within firms: worldwide evidence. (Financial Markets Group Discussion Papers 735). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Falck, Oliver, Guenther, Christina, Heblich, Stephan, Kerr, William R. (2011). From Russia with love: the impact of relocated firms on incumbent survival. (SERC Discussion Papers SERCDP0088). Spatial Economics Research Centre, London School of Economics and Political Science.
  • Hearson, Martin (2016). Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset. (Working paper 47). Institute of Development Studies, International Centre for Tax and Development.
  • Hearson, Martin (2017). What makes countries negotiate away their corporate tax base? (WIDER working paper 2017/122). World Institute for Development Economics.
  • Naritomi, Joana (2018). Consumers as tax auditors. (CEPR discussion papers DP13276). Centre for Economic Policy Research (Great Britain).
  • Rauch, Ferdinand (2011). Advertising expenditure and consumer prices. (CEP Discussion Papers CEPDP1073). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf