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2. Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador. (2022). Paredes-Torres, Maribel ; Varela-Aldas, Jose ; del Rocio, Ana.
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1. Competitiveness and employment or wage distribution. What do we learn from the corporate and payroll tax cuts policies in France?. (2025). Mihoubi, Ferhat ; L'Horty, Yannick ; Gilles, Fabrice.
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2. ESG ratings, executive pay-for-performance sensitivity and within-firm pay gap. (2025). Li, Xinze ; Wang, XI ; Zhao, Zuoxiang.
   In: Palgrave Communications.
   RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04908-7.

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3. China’s VAT reform, and Its Effects on Enterprises’ Tax Burden and Innovation. (2024). Liu, Sheng ; Feng, Haibo ; Xu, Fei.
   In: Umeå Economic Studies.
   RePEc:hhs:umnees:1008.

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4. Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities. (2024). Büttner, Thiess ; Poehnlein, Maximilian.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000847.

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5. U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Duong, Lien ; Taylor, Grantley ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Al-Hadi, Ahmed.
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6. VAT credit refunds and firm productivity: Evidence from Chinas VAT reform. (2024). Cao, Yuqiang ; Shan, Yaowen ; Lu, Meiting ; Liu, Lihua.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:93:y:2024:i:c:s1057521924001030.

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7. Does the environmental tax affect the within-firm pay gap? Evidence from China. (2024). Chen, Wenqiang ; Lin, Feiteng ; Cao, Anqi.
   In: Economic Modelling.
   RePEc:eee:ecmode:v:140:y:2024:i:c:s0264999324002293.

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8. Tax incentives and firm social insurance contributions: Evidence from China. (2024). Xiao, Renrui ; Xu, Pingguo ; Huang, Baocong.
   In: China Economic Review.
   RePEc:eee:chieco:v:86:y:2024:i:c:s1043951x24000993.

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9. The hidden cost of corporate tax cuts: Evidence from worker health in China. (2024). Zeng, Xin ; Xue, Jingwen ; He, Fan.
   In: China Economic Review.
   RePEc:eee:chieco:v:86:y:2024:i:c:s1043951x24000919.

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10. Effect of Tax Rate Cut on Financial Performance of Electronic Firms. (2024). Matero, Challoner ; Lee, Hsien-Li.
    In: International Journal of Research and Innovation in Social Science.
    RePEc:bcp:journl:v:8:y:2024:i:2:p:1839-1855.

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11. Do parent organizations influence R&D decisions of academic spin‐offs?. (2023). Feng, Feng ; Zhao, Chen.
    In: Managerial and Decision Economics.
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12. Tax incentives, private investment and employment: Evidence from an Ecuadorian reform. (2023). Camino-Mogro, Segundo ; Caminomogro, Segundo.
    In: Journal of International Development.
    RePEc:wly:jintdv:v:35:y:2023:i:7:p:2129-2156.

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13. Heterogeneous responses to corporate marginal tax rates: Evidence from small and large firms. (2023). Eskandari, Ruhollah ; Zamanian, Morteza.
    In: Journal of Applied Econometrics.
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14. Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. (2023). Vicard, Vincent.
    In: IMF Economic Review.
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15. Instrument policy mix and firm size: is there complementarity between R&D subsidies and R&D tax credits?. (2023). Radicic, Dragana ; Petrin, Tea.
    In: The Journal of Technology Transfer.
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16. Direct Tax Burden, Financing Constraints, and Innovation-Based Output. (2023). Lu, YU ; Cao, Yuhe ; Li, Yuhan ; Zhao, Yaqi.
    In: Sustainability.
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17. The Impact of Green Institutional Pressure from Local Governments on Corporate Innovation: An Empirical Evidence from Foreign-Invested Enterprises in China. (2023). Ding, Yili ; Deng, Xinghua ; Yu, LU ; Xue, Dingqi.
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18. The TCJA and Domestic Corporate Tax Rates. (2023). Mortenson, Jacob ; Landefeld, Paul ; Kennedy, Patrick ; Dobridge, Christine L.
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19. Tax wedges, financial frictions and misallocation. (2023). Gottardi, Piero ; Mayr, Lukas ; Hubmer, Joachim ; Abraham, Arpad.
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20. Decomposing Multinational Corporations’ Declining Effective Tax Rates. (2022). Janský, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier.
    In: IMF Economic Review.
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21. Effect of Corporate Income Tax on Investment Decisions of Indian Manufacturing Firms. (2022). Shanmugam, K.R. ; Sankarganesh, K.
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22. Corporate taxes and union wages in the United States. (2022). Hines, James R ; Felix, Alison R.
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23. Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit. (2022). Malgouyres, Clément ; Carbonnier, Clément ; Py, Loriane ; Urvoy, Camille.
    In: Journal of Public Economics.
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24. Is corporate tax avoidance related to employee treatment?. (2022). Schochet, Sholom ; Benlemlih, Mohammed ; Jaballah, Jamil.
    In: Journal of Empirical Finance.
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25. Information sharing and state revenue forecasting performance. (2022). Spreen, Thomas L ; Martinez, Juan P.
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26. C and S corporation banks: Did Trumps tax reform lead to differential effects?. (2021). Weichenrieder, Alfons ; Ha, Hoang.
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27. LABOR TAXATION AND INVESTMENT IN DEVELOPED COUNTRIES. THE IMPACT ON EMPLOYMENT. (2021). Pelagidis, Theodore ; Mitsopoulos, Michael.
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28. Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms. (2021). Shevlin, Terry ; Lampenius, Niklas ; Stenzel, Arthur.
    In: Journal of Accounting and Economics.
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29. Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China. (2021). Sun, Stephen Teng ; Liu, Chang.
    In: Journal of Development Economics.
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30. Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns. (2020). Fox, Edward.
    In: Journal of Empirical Legal Studies.
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31. Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries. (2020). METAXAS, THEODORE ; Nikou, Rania.
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32. Expected effects of the US tax reform on other countries: global and local survey evidence. (2020). Wohlrabe, Klaus ; Fuest, Clemens ; Boumans, Dorine ; Krolage, Carla.
    In: International Tax and Public Finance.
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33. TAXES IN THE AUTOMOTIVE AND TELECOMMUNICATIONS INDUSTRIES OF THE USA: EVOLUTION AND COMPARISON WITH THE EUROPEAN UNION. (2020). METAXAS, THEODORE ; Rania, Nikou.
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34. Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence. (2020). Wohlrabe, Klaus ; Fuest, Clemens ; Boumans, Dorine ; Krolage, Carla.
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35. International effects of corporate tax cuts on income distribution. (2020). Vu, Nam ; Bawa, Siraj.
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36. On the macroeconomic and fiscal effects of the tax cuts and jobs act. (2019). Wieland, Volker ; Lieberknecht, Philipp.
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37. On the macroeconomic and fiscal effects of the Tax Cuts and Jobs Act. (2019). Wieland, Volker ; Lieberknecht, Philipp.
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38. Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence. (2019). Py, Loriane ; Malgouyres, Clément ; Carbonnier, Clément ; Urvoy, Camille.
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39. Налоговое стимулирование инновационного развития промышленного производства на основе анализа передового . (2019). Vishnevskaya, N ; Goncharenko, L ; Л. Гончаренко И., ; Н. Вишневская Г., .
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40. Analysis of the Corporate Behaviors after the Corporate Tax Cuts with Respect to Job Creation: A Preliminary Study of Select Corporations in the United States of America. (2019). Oriaku, Ngozi ; Sharma, Narendra.
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41. Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence. (2019). Malgouyres, Clément ; Carbonnier, Clément ; Py, Loriane ; Urvoy, Camille.
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42. Chinas VAT Reform and Its Effects on Enterprises Tax Burden and Innovation. (2019). Liu, Sheng ; Feng, Haibo ; Xu, Fei.
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43. Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence. (2019). Malgouyres, Clément ; Carbonnier, Clément ; Py, Loriane ; Urvoy, Camille.
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44. Chinas VAT Reform and Its Effects on Enterprises Tax Burden and Innovation. (2019). Liu, Sheng ; Feng, Haibo ; Xu, Fei.
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45. Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence. (2019). Malgouyres, Clément ; Carbonnier, Clément ; Py, Loriane ; Urvoy, Camille.
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46. Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence. (2019). Malgouyres, Clément ; Carbonnier, Clément ; Urvoy, Camille ; Py, Loriane.
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47. Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises. (2019). Rahman, Mohib ; Liang, Yan ; Ur, Mohib ; Xu, Bing.
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48. On the Macroeconomic and Fiscal Effects of the Tax Cuts and Jobs Act. (2019). Wieland, Volker ; Lieberknecht, Philipp.
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49. Altering the Tax Mix in Alberta. (2019). McKenzie, Kenneth.
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50. Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence. (2019). Wohlrabe, Klaus ; Fuest, Clemens ; Boumans, Dorine ; Krolage, Carla.
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51. The Tax Cuts and Jobs Act: An Appraisal. (2018). Keen, Michael ; Perry, Victoria J ; Chalk, Nigel A.
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52. Testing for the Ratchet Effect in the R&D Tax Credit. (2015). Jeong, Jinook ; Choi, Yunjeong.
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53. Toward an Assessment of Impacts from U.S. Technology and Innovation Policies. (2014). Link, Albert ; Bozeman, Barry.
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54. The Division of Policy Research and Analysis at the National Science Foundation: Its Support of Research on the Returns to R&D. (2013). Link, Albert ; Layson, Stephen ; Hall, Michael J..
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55. Employment growth from the Small Business Innovation Research program. (2013). Scott, John T. ; Link, Albert N..
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56. Employment growth from public support of innovation in small firms. (2013). Scott, John T. ; Link, Albert N..
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57. Employment growth from the Small Business Innovation Research program. (2012). Scott, John ; Link, Albert.
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58. A comparison of revenue growth at recent-IPO and established firms: The influence of SG&A, R&D and COGS. (2012). Davies, Jane ; Joglekar, Nitin ; Lvesque, Moren.
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59. Employment Growth from Public Support of Innovation in Small Firms. (2011). Scott, John ; Link, Albert.
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60. An innovation economics agenda for the Obama administration. (2009). Atkinson, Robert.
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61. Government strategies to attract R&D-intensive FDI. (2009). Guimon, Jose.
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62. The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden. (2008). Ernst, Christof ; Elschner, Christina.
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63. Government Strategies to Attract R&D-Intensive FDI. (2007). Guimon, Jose.
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