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Year of publication
Subject
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Direct taxation 585 Direkte Besteuerung 582 Indirect taxation 166 Indirekte Besteuerung 163 Direkte Steuer 149 Theorie 143 Theory 143 Steuerrecht 131 EU countries 127 EU-Staaten 127 Steuerreform 95 Recht 92 Staatsrecht 87 Verwaltungsrecht 87 Preußen 86 Tax reform 83 Steuerpolitik 65 Einkommensteuer 63 Income tax 55 Tax policy 55 Steuersystem 52 EU tax law 51 EU-Steuerrecht 51 Steuerwirkung 50 Deutschland 45 Tax effects 44 Tax system 44 Indien 41 Germany 40 Großbritannien 40 direct taxation 40 India 39 Steuerharmonisierung 37 United Kingdom 37 Steuereinnahmen 35 Tax revenue 35 Optimale Besteuerung 33 Tax law 33 Umverteilung 31 Optimal taxation 30
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Online availability
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Free 222 Undetermined 50 CC license 7
Type of publication
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Book / Working Paper 477 Article 254 Journal 8
Type of publication (narrower categories)
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Article in journal 188 Aufsatz in Zeitschrift 188 Graue Literatur 119 Non-commercial literature 119 Working Paper 85 Arbeitspapier 82 Aufsatz im Buch 54 Book section 54 Hochschulschrift 39 Thesis 24 Collection of articles of several authors 19 Sammelwerk 19 Bibliografie enthalten 15 Bibliography included 15 Konferenzschrift 13 Amtsdruckschrift 10 Government document 10 Conference proceedings 8 Aufsatzsammlung 6 Statistik 6 Case study 5 Dissertation u.a. Prüfungsschriften 5 Fallstudie 5 Gesetz 5 Law 5 Mehrbändiges Werk 4 Multi-volume publication 4 Quelle 3 Advisory report 2 Gutachten 2 Kommentar 2 Lehrbuch 2 No longer published / No longer aquired 2 Textbook 2 Article 1 Bibliografie 1 Festschrift 1 Forschungsbericht 1 Monografische Reihe 1 Statistics 1
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Language
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English 458 German 190 Undetermined 29 French 28 Spanish 15 Italian 10 Russian 4 Dutch 3 Polish 2 Czech 1 Finnish 1 Croatian 1 Norwegian 1 Ukrainian 1
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Author
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Creedy, John 17 Fuisting, Bernhard 9 McLure, Charles E. 8 Aizenman, Joshua 7 Eggert, Wolfgang 7 Lang, Michael 7 Pestieau, Pierre 7 Radaelli, Claudio M. 7 Schimmelfennig, Friedrich Gustav 7 Cremer, Helmuth 6 Jinjarak, Yothin 6 Balestrino, Alessandro 5 Decoster, André 5 Liu, Yongzheng 5 Poterba, James M. 5 Sinn, Hans-Werner 5 Zodrow, George R. 5 Boadway, Robin W. 4 Chatagny, Florian 4 Fernow, Arthur 4 Leeper, Eric M. 4 Mitschke, Joachim 4 Rochet, Jean-Charles 4 Rotemberg, Julio 4 Saez, Emmanuel 4 Sass, Gert 4 Summers, Lawrence Henry 4 Albi, Emilio 3 Bach, Stefan 3 Botman, Dennis P. J. 3 Brunner, Johann K. 3 Capéau, Bart 3 Cigno, Alessandro 3 Diamond, Peter A. 3 Duncan, Alan S. 3 Essen, Ulrich van 3 Franz, Wolfgang 3 Göggelmann, Klaus 3 Hérault, Nicolas 3 Jenkins, Stephen 3
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Institution
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International Monetary Fund (IMF) 22 National Bureau of Economic Research 8 Preußen / Verwaltung der Direkten Steuern 4 Europäische Kommission 2 Frankfurter Institut für Wirtschaftspolitische Forschung / Kronberger Kreis 2 Great Britain / Parliament / House of Commons 2 Great Britain / Treasury 2 Großbritannien / Treasury 2 International Monetary Fund 2 Irland / Commission on Taxation 2 Magistrate of the County of 2 Rheinischer Verein zur Förderung des Arbeiterwohnungswesens 2 Schweiz 2 Vereinte Nationen / Department of International Economic and Social Affairs 2 Anti-Inflation Board 1 Association Luxembourgeoise d'etudes fiscales 1 Banca Commerciale Italiana <Mailand> 1 Brookings Institution 1 Centre for Analysis of Social Exclusion, LSE 1 Chancellor of the Exchequer 1 Colloque la Fiscalité Européenne <1989, Brüssel> 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Deutsch-Amerikanische Handelskammer <New York, NY> 1 Deutsche Hochschule für Verwaltungswissenschaften Speyer 1 Deutsche Universität für Verwaltungswissenschaften Speyer 1 Deutsches Institut für Wirtschaftsforschung 1 Dublin Statistical Society 1 Dänemark / Skattedepartementet 1 Economic Research and Statistics Division (ERSD), World Trade Organization (WTO) 1 Economic and Social Research Institute 1 Edward Elgar Publishing 1 Europa-Institut <Saarbrücken> 1 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 1 European Commission / Directorate-General for Economic and Financial Affairs 1 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 1 Europäischer Wirtschafts- und Sozialausschuss 1 Fabian Society / Fabian Taxation Review Committee 1 Finansovyj Universitet / Kafedra Nalogov i Nalogoobloženija 1 Finnland / Sosiaali- ja terveysministeriö 1 Fondation Saint-Simon 1
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Published in...
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IMF Working Papers 18 Journal of public economics 10 Europäische Hochschulschriften / 5 8 NBER working paper series 7 The relevance of WTO law for tax matters 7 Working paper / National Bureau of Economic Research, Inc. 6 International tax and public finance 5 NBER Working Paper 5 A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 4 Guttentagsche Sammlung preußischer Gesetze : Kommentare u. erläuternde Textausg 4 Taschen-Gesetzsammlung 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4 CORE discussion paper : DP 3 Discussion paper / University of British Columbia, Department of Economics 3 EUCOTAX series on European taxation 3 Hacienda pública española : review of public economics 3 Law of income tax 3 Research paper / University of Melbourne, Department of Economics 3 Schriftenreihe zum internationalen Steuerrecht 3 Staats- und sozialwissenschaftliche Forschungen 3 Vision : journal of Indian taxation 3 Working paper 3 Working paper / International Studies Program, Georgia State University 3 Annals - Economy Series 2 Avis et rapports du Conseil Économique et Social 2 Betriebs-Berater : BB 2 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 2 CES Working Papers 2 Cahiers économiques de Bruxelles 2 Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence 2 Contemporary issues in taxation research 2 Discussion paper 2 Discussion paper series 2 Discussion paper series / IZA 2 Economics letters 2 Economies : open access journal 2 Environmental policy and direct taxation in Europe 2 European economy 2 European research studies 2 European taxation : official journal of the Confédération Fiscale Européenne 2
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Source
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ECONIS (ZBW) 687 RePEc 36 USB Cologne (EcoSocSci) 12 EconStor 4
Showing 1 - 50 of 739
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025
This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
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Tax avoidance and commodity tax differentiation
Casamatta, Georges; Cremer, Helmuth - 2025
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Direct and indirect taxes in pollution dynamics
Smirnyagin, Vladimir; Tsyvinski, Aleh; Wu, Xi - 2024
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Estimating tax progressivity in developing countries : the Plato Index
Cobham, Alex; Fitzgerald, Edmund V. K.; Janský, Petr - 2021
Progressive direct taxation is necessary to complement social protection, in order to reduce income inequality as well as poverty. A new metric of personal income tax incidence progressivity (the "Plato Index") is presented, using WIDER databases for income inequality (WIID) and tax revenues...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012670642
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An evaluation of different tax reform proposals in Pakistan using CGE model
Sarwar, Muhammad Nadeem - In: The Pakistan development review : PDR 62 (2023) 3, pp. 309-330
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Crisis averted : navigating fiscal policy instruments in member states on the example of the Covid-19 pandemic
Szymanski, Waldemar; Szczerbak, Monika; Oziębło, … - In: European research studies 26 (2023) 3, pp. 556-569
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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
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Cryptocurrencies, tax ignorance and tax noncompliance in direct taxation : Spanish empirical evidence
Sánchez, Álvaro Hernández; Sastre-Hernández, … - In: Economies : open access journal 12 (2024) 3, pp. 1-25
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxation, a survey has been conducted to assess...
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Direct taxes litigation management and alternate dispute resolution
De, Supriyo - 2023
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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
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Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...
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Beyond the personal income tax : direct taxation without representation in colonial Africa
Ward, Daisy - In: Journal of historical political economy : JHPE 3 (2023) 4, pp. 555-575
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Wealth concentration in Latin America : the role of direct taxation
Jiménez, Juan Pablo; Lorenzo, Fernando; Mahon, James; … - In: POLITICAL ECONOMY OF ELITES IN LATIN AMERICA, (pp. 215-231). 2025
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Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
Radvan, Michal - 2022
This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the COVID-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years...
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Romance and Divorce Between International Law and E.U. Law : Implications for European Competence on Direct Taxes
Niazi, Shafi UK; Krever, Richard E. - 2022
Over the years, and particularly in the post-global financial crisis era, some harmonization of Member States’ tax policy has increasingly been seen as a task necessarily incidental to the functioning of the single European market. However, since its inception, the E.U. constitution has never...
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Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?
Wandaogo, Abdoul-Akim; Sawadogo, Fayçal; Lastunen, Jesse - 2022
Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments,...
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Abuse, Proportionality and the Burden of Proof in CJEU's Case Law on Direct Taxation
Pinto Nogueira, João Félix - 2022
Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...
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Impact of direct and indirect taxes on economic development : a comparison between developed and developing countries
Taufik Abd Hakim; Abdul Aziz Karia; David, Jasmine; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-30
Taxes have extraordinary roles in any country's economic development and policymaking. This study extends prior studies by investigating the impact of direct and indirect taxes on the economic development of 47 developed and 90 developing countries. All data about the variables involved in the...
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Piecemeal modeling of the effects of joint direct and indirect tax reforms
Capéau, Bart; Decoster, André; Van Houtven, Stijn - In: Public finance review : PFR 52 (2024) 1, pp. 111-149
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The politics of direct taxation in Chile : 1870s-1890s : ¿"será defecto de la raza"?
Nazer Ahumada, Ricardo; Llorca-Jaña, Manuel - 2024
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Direct and Indirect Taxes in Pollution Dynamics
Smirnyagin, Vladimir; Tsyvinski, Aleh; Wu, Xi - National Bureau of Economic Research - 2024
Analyzing the universe of federal environmental regulations in the U.S., we construct a measure of regulations--direct taxes on pollution. Analyzing the universe of firms' investor disclosures, we construct a measure of material environmental concerns--indirect taxes on pollution. These two...
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Nalogovye riski gosudarstva v sovremennych ėkonomičeskich uslovijach : monografija : osnovnye nalogovye riski v oblasti prjamogo i kosvennogo nalogoobloženija, izučenie opyta zarubežnych stran, predloženija i metodičeskie rekomendacii po upravleniju nalogovymi riskami
Gončarenko, L. I. (ed.); Tichonova, A. V. (ed.) - 2024
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Der Gleichheitssatz der Europäischen Grundrechtecharta in Anwendung auf das direkte Steuerrecht
Drescher, Daniel - 2024 - 1. Auflage
Die Arbeit untersucht, ob Art. 20 GrCh ein allgemeiner steuerrechtlicher Verteilungsmaßstab entnommen werden kann. In einem ersten Schritt entwickelt sie eine allgemeine unionsrechtliche Gleichheitsdogmatik, die im Anschluss in den Bereich des direkten Steuerrechts übersetzt wird. Dazu werden...
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Estimating Tax Progressivity in Developing Countries: The Plato Index
Cobham, Alex; FitzGerald, Edmund; Jansky, Petr - 2021
Progressive direct taxation is necessary to complement social protection, in order to reduce income inequality as well as poverty. A new metric of personal income tax incidence progressivity (the "Plato Index") is presented, using WIDER databases for income inequality (WIID) and tax revenues...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012695553
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Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness?
Sinn, Hans-Werner - 2021
While it is usually argued that direct and indirect taxes should be added for meaningful international comparisons of country competitiveness, this paper argues that the opposite may be true. It is possible that a country with a high value-added tax needs a high capital income tax to maintain...
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Impact of Direct and Indirect Tax Revenue on Economic Growth of Puducherry
Palaniappan Shanmugam, Velmurugan; P, Arunima - 2021
Taxes are the primary sources of income to the government for running the government machinery and financing various projects and are vital for economic growth and development of a country. Puducherry being a small union territory, the revenue generated is too small that limits the development...
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The Implementation of the Directive on Tax Intermediaries in Spain (DAC6)
Garcia Prats, Francisco Alfredo - 2021
The paper analyzes with criticism the riks, challenges and doubts that may arise as a result of the implementation of the DAC6 directive, relating to the obligation of tax intermediaries to disclose information on certain tax schemes to the tax administration at the moment of assistance and...
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The Cost of Public Funding with Direct and Indirect Taxation - a Revisit
Holtsmark, Bjart; Holtsmark, Katinka Kristine - 2021
The paper shows that the marginal cost of public funds (MCF) does not depend on whether public revenue is collected by taxation of consumer goods or income from factors supplied by households on the market. Atkinson and Stern (1974) concluded in their seminal paper that “[...] whether the...
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Direct or Indirect Tax Instruments for Redistribution : Short-Run Versus Long-Run
Saez, Emmanuel - 2021
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax. However, these important results of optimal tax...
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Globalization and Developing Countries - a Shrinking Tax Base?
Aizenman, Joshua; Jinjarek, Yothin - 2021
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from "easy to collect" taxes...
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Taxation challenges of population ageing : comparative evidence from the European Union, the United States and Japan
Borrallo, Fructuoso; Párraga Rodríguez, Susana; … - 2021
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State-dependent effects of tax changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 13 July 2021
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...
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The relationship between the structure of tax revenues and the structure of public expenditure in the member states of the European Union
Famulska, Teresa; Kaczmarzyk, Jan; Grzaba, Malgorzata - In: European research studies 24 (2021) 3B, pp. 165-185
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Direct tax and foreign direct investment
Oboh, Timothy - In: Accounting and taxation review : A&TR 5 (2021) 1, pp. 1-14
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Reforming the individual direct taxation system of North Cyprus
Jenkins, Glenn P.; Sokhanvar, Amin; Altıok, Hasan Ulaş - 2021
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Does household tax burden have an impact on individuals' savings in banks? : the case of Ukraine
Sudak, Gennadiy; Yuliia, Savchenko - In: Central European economic journal 8 (2021) 55, pp. 378-389
This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016,...
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Optimal Rent Extraction in Pre-Industrial England and France - Default Risk and Monitoring Costs
Priks, Mikael - 2021
Beginning in the mid-seventeenth century, England changed its system of raising revenues from tax farming, combined with the granting of monopolies, to direct collection within the government administration. Rents were then transferred from tax farmers and monopolists to the central government...
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Direct and Indirect Taxation When Households Differ in Market and Non-Market Abilities
Cigno, Alessandro; Balestrino, Alessandro - 2021
How are optimal taxation rules affected when households differ in their non-market, as well as in their market skills? Where income taxation is concerned, the policy prescription applying in the case where households are differentiated only by wage rate (namely, that high-wage households should...
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A Tax-Based Test for Nominal Rigidities
Poterba, James M.; Rotemberg, Julio; Summers, Lawrence Henry - 2021
In classical macroeconomic models with flexible wages and prices,whether a tax is levied on producers or consumers does not affect its incidence. However, if wages or prices are rigid in the short run, as they are in Keynesian macroeconomic models, then shifting a tax from one side ofthe market...
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Direct Taxes and Income Redistribution in Nigeria
Edo, Onome; Ikechukwu, OKOH Francis; Justice, … - 2021
Introduction- Income redistribution is central to the development of any nation. However, the issue of generating incomeand its redistribution in Nigeria has been challenging overtime, with the nation depending largely on oil with littleconsideration on other sources of income. Also,...
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The effect of directives within the area of direct taxation on the interpretation and application of tax treaties
Vergouwen, Mees - 2023
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Tax and income inequality : evidence from Sub-Saharan Africa
Brown, Theodora Aba Kwegyeba; Bokpin, Godfred A.; … - In: International journal of development issues 22 (2023) 3, pp. 345-360
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Direct versus indirect taxes and state income growth : 1991-2015
Mamo, Michael - In: Eastern economic journal : EEJ 49 (2023) 4, pp. 516-548
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The asymmetric impact of tax burden structures on the shadow economy : a panel analysis of old and new European Union countries
Achim, Monica Violeta; Mirza, Nawazish; Vaidean, … - In: Applied economics letters 30 (2023) 16, pp. 2179-2188
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The Economics of Family Taxation : Optimal Tax Issues from a Household Economics Perspective
Balestrino, Alessandro - 2023
Chapter 1. Standard optimal taxation with single agents: what it is and what to use in its place -- Chapter 2. Optimal taxation in the presence of household production -- Chapter 3. Income taxation with two-person households -- Chapter 4. Income taxation and public spending with two-person...
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Forum : Interaction of State Aid, Free Movement, Policy Competition and Abuse Control in Direct Tax Matters
Wattel, P.J - 2023
The European Union has woken up to State aid possibly contained in national direct tax measures. As a result, the number of Commission actions against Member States on the basis of fiscal State aid has increased in recent years, with some amazing results. It has also revealed overlap and...
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The effect of direct and indirect taxes of poverty in developing countries and their regions : panel data analysis
Voto, Tewa Papy; Ngepah, Nicholas - In: African journal of business and economic research : AJBER 18 (2023) 3, pp. 139-157
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Analytical Review of Direct Taxation in India
Kadyan, Jagbir Singh; Sobti, Renu; Jenefa, Leena; … - 2023
Income tax is levied on the taxable income of an assessee. Direct taxation is a tax that an assessee pays directly to the entity that imposes it. Direct taxes cannot be passed on by an assessee to a different person or entity. The assessee on whom the tax is levied is mainly responsible for...
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The Commission’s Political Strategy to Promote Direct Tax Policy Convergence in the EU : Actors, Narratives and Policy Groups
Portolese, Giovana - 2020
This contribution explores the political strategy applied by the European Commission (Commission) to prevail over the obstacles for achieving legislative harmonization in the field of corporate direct taxation in the European Union (EU). It argues that the Commission’s political strategy is...
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Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule : VAT vs Direct Taxation
de la Feria, Rita - 2020
The aim of this paper is to establish whether VAT place of supply rules are more effective allocation rules than international tax rules currently governing income taxation. This is done through the analysis of the “place where the activity is effectively carried out” (PWAECO) and the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012846947
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