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1988, ISBN 818522501X, xvi, 179
Book
Journal of Financial Economics, ISSN 0304-405X, 2006, Volume 79, Issue 1, pp. 145 - 179
Journal Article
Small Business Economics, ISSN 0921-898X, 10/2014, Volume 43, Issue 3, pp. 571 - 596
We study whether firms' actual use of R&D subsidies and tax incentives is correlated with financing constraints -internal and external- and appropriability... 
Technological innovation | Investment tax credits | Tax credits | Investment subsidies | Tax subsidies | Subsidies | Tax incentives | Business structures | Business innovation | Estimated taxes | L60 | H25 | O31 | Management/Business for Professionals | Industrial Organization | SMEs | Economics / Management Science | R&D | L26 | Innovation | O38 | Entrepreneurship | Microeconomics | Policy mix
Journal Article
American Economic Journal: Economic Policy, ISSN 1945-7731, 8/2015, Volume 7, Issue 3, pp. 1 - 28
How does complexity affect people's reaction to tax changes? To answer this question, we conduct an experiment in which subjects work for a piece rate and face... 
Taxation systems | Income taxes | Optimal taxation | Taxes | Taxpaying | Tax subsidies | Economic policy | Property taxes | Tax incentives | Intelligence quotient | ELASTICITY | INFORMATION SUPPRESSION | SHROUDED ATTRIBUTES | PRICE | AVERAGE | SALIENCE | AVERSION | ECONOMICS | FISCAL ILLUSION | LOTTERY CHOICE | Studies | Fiscal policy
Journal Article
Land Use Policy, ISSN 0264-8377, 01/2015, Volume 42, pp. 432 - 442
Land grant premiums and land tax revenues have become two major sources of fiscal revenue for city governments in China. This type of fiscal revenue strategy... 
Fiscal decentralization | “Land finance” strategy | Competition between city governments | Institutional causes | "Land finance" strategy | DECENTRALIZATION | PANEL-DATA | ENVIRONMENTAL STUDIES | FEDERALISM
Journal Article
Journal of Urban Economics, ISSN 0094-1190, 11/2019, p. 103225
Journal Article
Journal of Urban Economics, ISSN 0094-1190, 2009, Volume 65, Issue 3, pp. 279 - 293
Journal Article
The Accounting Review, ISSN 0001-4826, 09/2018, Volume 93, Issue 5, p. 293
This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from... 
Multinational corporations | Fiscal policy | Offshore | Layoffs | Employment training programs | Tax incentives | Cross border transactions | Tax rates
Journal Article
Journal of Public Economics, ISSN 0047-2727, 2005, Volume 89, Issue 9, pp. 1719 - 1742
Aligning the interests of local governments with market development is an important issue for developing and transition economies. Using a panel data set from... 
Transition | Local government | Economic development | Fiscal incentives | Federalism | fiscal incentives | local government | economic development | federalism | ECONOMICS | ECONOMIC-GROWTH | transition | Decentralization in government | Economic reform | China | Analysis | Regional development | Management | Free enterprise | Economic incentives
Journal Article
International Tax and Public Finance, ISSN 0927-5940, 04/2019, Volume 26, Issue 2, pp. 257 - 281
This paper shows that a small country can have an incentive to tax inbound FDI even in a setting with perfect competition and free entry that is compatible... 
Production efficiency | Foreign direct investment | International taxation | Diamond–Mirrlees | Rents | Firm heterogeneity | Diamond-Mirrlees | COMPETITION | HETEROGENEOUS FIRMS | TAXATION | INVESTMENT | ECONOMICS | MODEL | Taxable income | Apportionment | Foreign investment
Journal Article
China Economic Review, ISSN 1043-951X, 02/2020, Volume 59, p. 101371
This paper explores how fiscal incentives offered to local governments in China affect investment rates in their jurisdictions. Theoretically, we build a... 
Local tax competition | China | Fiscal incentives | Investment
Journal Article
Energy Policy, ISSN 0301-4215, 08/2018, Volume 119, Issue C, pp. 349 - 356
Transportation accounts for 28% of total energy use and 26% of carbon emissions in the US, and battery electric and plug-in hybrid electric vehicles are... 
Technology adoption | Electric vehicles | Incentives | Consumer awareness | Tax credit | HOV access | ENERGY & FUELS | ADOPTION | CONSUMER PREFERENCES | MODEL | GREEN | SUPPORT | ENVIRONMENTAL SCIENCES | POLICY INCENTIVES | ECONOMICS | ENVIRONMENTAL STUDIES | HYBRID
Journal Article
1996, Discussion paper / International Centre for Tax Studies, Faculty of Management, University of Toronto, Volume no. 8, 17
Book
Journal of Banking and Finance, ISSN 0378-4266, 02/2019, Volume 99, pp. 63 - 94
This paper shows that politicians’ pressure to climb the career ladder increases bank risk exposure in their region. Chinese local politicians are set growth... 
Local politicians | Promotion pressure | Bank lending | Bank risk exposure | FISCAL DECENTRALIZATION | TURNOVER | PERFORMANCE | FEDERALISM | BUSINESS, FINANCE | COMPETITION | GOVERNMENT-OWNED BANKS | ECONOMICS | ECONOMIC-GROWTH | OWNERSHIP | TAKING EVIDENCE
Journal Article
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