Central Bank Research Hub - JEL classification H25: Business Taxes and Subsidies including sales and value-added (VAT)

	Title	Author(s)
Full text	Job Creation Tax Credits and Job Growth: Whether, When, and Where? San Francisco Fed Working Papers [View] (Paper: 2010-25, 02.10.2010) JEL: H25, H32, H71	Robert S. Chirinko Daniel J. Wilson
Abstract Full text	General-Equilibrium Effects of Investment Tax Incentives Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2010-17, 06.04.2010) JEL: E10, E17, E22, E63, H25	Rochelle M. Edge Jeremy B. Rudd
Full text	Does lowering dividend tax rates increase dividends repatriated? Evidence of intra-firm cross-border dividend repatriation policies by German multinational enterprises Deutsche Bundesbank Discussion Papers [View] (Paper: 200919, 04.08.2009) JEL: G35, H25	Markus Leibrecht Christian Bellak Michael Wild
Abstract Full text	The Impact of Tax Law Changes on Bank Dividend Policy, Sell-offs, Organizational Form, and Industry Structure New York Fed Staff reports [View] (Paper: 369, 29.04.2009) JEL: A12, G20, H25, K34	Hamid Mehran Michael Suher
Abstract Full text	Uninsurable Investment Risks and Capital Income Taxation Bank of Canada Working papers [View] (Paper: 2009-03, 05.03.2009) JEL: E21, E22, E62, G32, H24, H25	Yaz Terajima Césaire Meh
Abstract Full text	What Can We Learn from Privately Held Firms about Executive Compensation? New York Fed Staff reports [View] (Paper: 314, 07.11.2008) JEL: G32, H24, H25, J33	Hamid Mehran Rebel A. Cole
Abstract Full text	When do R&D subsidies boost innovation? Revisiting the inverted U-shape Bank of Finland Discussion Papers [View] (Paper: 2007/10, 01.10.2007) JEL: D40, H25, L10, O31	Torsten Santavirta Juha Kilponen
Full text	State Investment Tax Incentives: A Zero-Sum Game? San Francisco Fed Working Papers [View] (Paper: 2006-47, 20.12.2006) JEL: H25, H32, H71, H77	Robert S. Chirinko Daniel J. Wilson
Full text	How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? - An analysis based on German multinationals Deutsche Bundesbank Discussion Papers [View] (Paper: 200620, 19.06.2006) JEL: F23, H25	Clemens Füst Fred Ramb Thomas Hemmelgarn
Full text	Tax incentives and the location of FDI: evidence from a panel of German multinationals Deutsche Bundesbank Discussion Papers [View] (Paper: 200517, 24.09.2005) JEL: F21, F23, H25, R38	Thiess Buettner Martin Ruf

Related JEL classifications

H2: Taxation, Subsidies, and Revenue (8 entries)
- H20: General (15 entries)
- H21: Taxation and Subsidies: Efficiency; Optimal Taxation (26 entries)
- H22: Taxation and Subsidies: Incidence (2 entries)
- H23: Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies (11 entries)
- H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes (15 entries)
- H25: Business Taxes and Subsidies including sales and value-added (VAT) (14 entries)
- H26: Tax Evasion (5 entries)
- H27: Taxation, Subsidies, and Revenues: Other Sources of Revenue (0 entries)
- H29: Taxation and Subsidies: Other (1 entry)