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Year of publication
Subject
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Einkommensteuer 14,088 Income tax 13,732 Theorie 4,530 Theory 4,527 Deutschland 2,179 Germany 2,036 Steuerreform 1,808 Tax reform 1,788 Optimale Besteuerung 1,724 Optimal taxation 1,717 USA 1,623 United States 1,568 Steuerwirkung 1,319 Tax effects 1,284 Steuervergünstigung 1,278 Tax incentive 1,272 Einkommensverteilung 1,170 Income distribution 1,154 Arbeitsangebot 1,082 Labour supply 1,070 Umverteilung 984 Redistribution 978 Steuerprogression 869 Progressive taxation 857 Steuerpolitik 812 Steuererhebungsverfahren 788 Taxation procedure 788 Körperschaftsteuer 757 Tax policy 740 Corporate income tax 711 Kapitalertragsteuer 687 Capital income tax 673 Steuervermeidung 663 Tax avoidance 653 Unternehmensbesteuerung 578 Corporate taxation 577 Steuerbelastung 564 Tax burden 549 Steuermoral 491 Tax compliance 489
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Online availability
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Free 5,244 Undetermined 1,677 CC license 99
Type of publication
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Book / Working Paper 8,808 Article 5,737 Journal 116 Other 9
Type of publication (narrower categories)
All
Article in journal 4,724 Aufsatz in Zeitschrift 4,724 Graue Literatur 3,481 Non-commercial literature 3,481 Working Paper 3,011 Arbeitspapier 2,929 Aufsatz im Buch 696 Book section 696 Hochschulschrift 594 Thesis 431 Amtsdruckschrift 247 Government document 247 Collection of articles of several authors 170 Sammelwerk 170 Bibliografie enthalten 155 Bibliography included 155 Konferenzschrift 118 Gesetz 107 Law 106 Statistik 73 Lehrbuch 66 Dissertation u.a. Prüfungsschriften 61 Conference proceedings 60 Textbook 57 Collection of articles written by one author 47 Sammlung 47 Statistics 47 Aufsatzsammlung 43 Conference paper 43 Konferenzbeitrag 43 Advisory report 38 Gutachten 38 Handbook 36 Handbuch 36 No longer published / No longer aquired 34 Article 29 Ratgeber 23 Mehrbändiges Werk 20 Multi-volume publication 20 Rezension 20
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Language
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English 11,372 German 2,284 Undetermined 416 Spanish 166 French 130 Italian 67 Polish 47 Hungarian 45 Swedish 41 Dutch 31 Portuguese 26 Russian 19 Danish 13 Finnish 13 Croatian 10 Bulgarian 6 Czech 6 Norwegian 6 Afrikaans 4 Lithuanian 3 Slovak 3 Modern Greek (1453-) 2 Indonesian 2 Romanian 2 Slovenian 2 Turkish 2 Chinese 2 Macedonian 1 Serbian 1
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Author
All
Creedy, John 142 Slemrod, Joel 109 Kaplow, Louis 100 Aronsson, Thomas 99 Lehmann, Etienne 94 Saez, Emmanuel 92 Peichl, Andreas 73 Boadway, Robin W. 67 Lambert, Peter J. 66 Bierbrauer, Felix 62 Jacobs, Bas 56 Gemmell, Norman 53 Jacquet, Laurence 52 Fuest, Clemens 51 Alm, James 48 Blomquist, Nils Sören 48 Bastani, Spencer 46 Johansson-Stenman, Olof 44 Pestieau, Pierre 44 Bach, Stefan 42 Tuomala, Matti 42 Guner, Nezih 41 Haan, Peter 41 Micheletto, Luca 41 Piketty, Thomas 39 Feenberg, Daniel 38 Poterba, James M. 38 Van der Linden, Bruno 38 Merz, Joachim 36 Sørensen, Peter Birch 36 Boyer, Pierre C. 35 Cremer, Helmuth 35 Rose, Manfred 35 Steiner, Viktor 35 Goerke, Laszlo 34 Homburg, Stefan 33 Rees, Ray 33 Rosen, Harvey S. 32 Ventura, Gustavo 32 Apps, Patricia 31
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Institution
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National Bureau of Economic Research 258 OECD 115 USA / Joint Committee on Taxation 28 Canadian Tax Foundation 23 Verlag Dr. Kovač 13 Deutschland / Bundesministerium der Finanzen 12 Federal Reserve Bank of Cleveland 12 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 Kanada / Department of Finance 11 International Bureau of Fiscal Documentation 10 Internationaler Währungsfonds 10 Ungarn / Pénzügyminisztérium 10 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 10 CESifo 9 Springer Fachmedien Wiesbaden 9 Tilburg University, Center for Economic Research 9 United States / Congress / Senate / Committee on Finance 9 Inter-American Development Bank 8 Institut Finanzen und Steuern 7 USA / General Accounting Office 7 Brookings Institution 6 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 6 Federal Reserve Board (Board of Governors of the Federal Reserve System) 6 Institute for the Study of Labor (IZA) 6 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 6 International Monetary Fund 6 Organisation for Economic Co-operation and Development 6 Organisation for Economic Co-operation and Development / Committee on Fiscal Affairs 6 USA / Congress / House of Representatives / Committee on Ways and Means 6 Zentrum für Europäische Wirtschaftsforschung 6 American Enterprise Institute 5 Bayern 5 Bund der Steuerzahler / Karl-Bräuer-Institut 5 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 5 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 5 Deutsches Institut für Wirtschaftsforschung 5 Deutsches Wissenschaftliches Institut der Steuerberater 5 Economics Department, Queen's University 5 Edward Elgar Publishing 5 Ifo-Institut für Wirtschaftsforschung 5
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Published in...
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CESifo working papers 261 NBER working paper series 255 National tax journal 231 NBER Working Paper 219 Working paper / National Bureau of Economic Research, Inc. 219 Journal of public economics 201 International tax and public finance 137 Discussion paper series / IZA 125 CESifo Working Paper Series 108 Public finance review : PFR 93 Working paper 87 IZA Discussion Paper 84 FinanzArchiv : European journal of public finance 82 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 77 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 76 Discussion paper 70 OECD Tax Statistics 68 CESifo Working Paper 66 Der Betrieb 57 Discussion paper / Centre for Economic Policy Research 57 Journal of public economic theory 52 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 52 Betriebs-Berater : BB 50 Discussion papers / CEPR 50 EUROMOD working paper series 47 Umeå economic studies 47 Advances in taxation 46 Europäische Hochschulschriften / 5 46 Public finance 46 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 43 Economics letters 43 The American economic review 42 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 40 Tax law review 40 Working paper series 40 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 37 Discussion papers / Deutsches Institut für Wirtschaftsforschung 33 Working paper / World Institute for Development Economics Research 33 European economic review : EER 32 Fiscal studies : the journal of the Institute for Fiscal Studies 32
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Source
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ECONIS (ZBW) 13,790 RePEc 395 USB Cologne (EcoSocSci) 294 EconStor 120 Other ZBW resources 38 BASE 27 USB Cologne (business full texts) 6
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Showing 1 - 50 of 14,670
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Tax treatment of commuter cost
Christiansen, Vidar; Nygård, Odd E. - 2024
The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax distorts the locational choices of agents, who dislike commuting and have preferences for place of residence Wages, housing cost and commuting cost determine how subsidising or...
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The effect of the liberian government’s taxation policies on poverty and inequality
Edeh, Henry C. - 2024
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An analysis of the effect of sunsetting tax provisions for family farm households
McDonald, Tia M.; Durst, Ron - 2024
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The impact of taxation on firm performance and risk : evidence from Greece
Rompotis, Gerasimos G. - In: Quantitative finance and economics 8 (2024) 1, pp. 29-51
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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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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
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Fiscal capacity in non-democratic states : the origins and expansion of the income tax
Andersson, Per F. - In: Journal of institutional economics 19 (2023) 3, pp. 364-378
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Income tax : the relationship between accounting and taxation
Lazari, Liliana; Vieru, Roman - In: Eastern European journal for regional studies 9 (2023) 2, pp. 192-203
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Trends in income taxation : are taxes converging in Central and Eastern European countries?
Bernardelli, Michał; Felis, Paweł; Jamroży, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370
The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the...
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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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Detecting envelope wages with e-billing information
Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023
This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...
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The negative effects of application of increase taxes : a case of residents of Papua New Guinea University of Technology
Nadiminti, Viswanadham; Bapa, Bomoteng; Othlyn, Tipeo - 2023
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Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda : an analysis using tax-benefit microsimulation modelling
Mahieu, Antoine de; Lastunen, Jesse; Mukangango, Jeannette - 2023
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of...
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Optimal income taxation and formalization of the informal economy
Takikawa, Hirofumi - 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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Unintended effects of transparency : the consequences of income disclosure by politicians
Neisser, Carina; Wehrhöfer, Nils - 2025
Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we show that MPs increased their outside income...
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Differential bunching impacts across the income distribution : evidence from tax administrative data
Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - In: The European journal of development research 37 (2025) 1, pp. 152-188
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Tax audits and their effects on tax compliance
Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - In: econPol Forum : a bi-monthly journal on European … 26 (2025) 1, pp. 41-44
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...
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The effect of taxes on CEO performance
Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, … - 2025
In this paper, we investigate the effect of higher personal income taxes on CEO and firm performance in publicly traded US firms. In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working in boards outside of their firm. At the same...
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Republic of Armenia : Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
International Monetary Fund / Fiscal Affairs Dept - 2025
This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps
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Teach to comply? : evidence from a taxpayer education program in Rwanda
Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - In: International tax and public finance 32 (2025) 1, pp. 120-162
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Pensions, income taxes, and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2025
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Macroeconomic impact of tax changes : the case of Greece from 1974 to 2018
Asimakopoulos, Panagiotis - 2025
We adopted an empirical approach to capture the macroeconomic impact of tax changes for the examined period from 1974 to 2018. It is generally accepted that vector autoregression model (VAR) has proven useful for describing the dynamic interrelationships of multivariate series. Our empirical...
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Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...
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Income Taxation of the Top Earners in Honduras
Scot, Thiago; Bachas, Pierre; Canales Licona, Sahira Rocio - 2025
This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through collaboration with the Honduras Tax Authority (SAR), reveals a crucial link between the...
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Optimal redistributive charity
Aronsson, Thomas; Johansson-Stenman, Olof; Wendner, Ronald - 2025
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 2025
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Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
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Revealing inequality aversion from tax policy and the role of non-discrimination
Berg, Kristoffer - In: Economica 92 (2025) 366, pp. 483-506
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On the redistributive impact of the personal income tax : evidence from South Africa
Riedel, Nadine; Zinke, Ida - 2025
South Africa is one of the most unequal economies globally. In this paper, we examine the design of its personal income tax (PIT), with a focus on its redistributive function. We apply the Pfähler decomposition method to analyse the redistributive effects of key components of the South African...
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Taxes today, benefits tomorrow
Le Barbanchon, Thomas - 2025
This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of the unemployment insurance benefit-withdrawal schedule. I extend the bunching formula of Saez (2010) to a dynamic setting that accounts for the value of future benefits tied to...
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Federal personal income tax relief : lessons from British Columbia
Fuss, Jake; Munro, Grady; Campbell, Gordon - 2025
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Is the elasticity of taxable income mostly an income effect?
Dufour-Simard, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
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Taxing the wealthy in Haiti : evidence from a survey experiment on property tax preferences
López García, Ana Isabel; Berens, Sarah Andrea - 2025
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
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Secession, fiscal policy, and natural resources
Sato, Shigeharu; Ohno, Tadahisa - 2025
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Optimal nonlinear income taxation for non-cooperative couples
Obara, Takuya; Ogawa, Yoshitomo - 2025
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Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation
Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2025
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Production regulation principles and tax reforms
Jacquet, Laurence; Lehmann, Etienne - 2025
We propose a new approach to assess the impact of regulatory changes on the production sector such as competition policies, taxing intermediate goods, robots or AI, trade regulation, production of public firms or environmental standards for firms. Our framework covers multidimensional nonlinear...
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Is the elasticity of taxable income mostly an income effect?
Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...
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Assortative mating and couple taxation : a note
Corneo, Giacomo - 2025
An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage...
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Personal tax changes and financial well-being : evidence from the tax cuts and jobs act
Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2025
We estimate the effects of personal income tax decreases on financial well-being, including qualitative subjective assessments and quantitative measures. A plausibly causal design shows that tax decreases in the Tax Cuts and Jobs Act made survey respondents more likely to say they were “living...
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Alberta's lost tax advantage
Hill, Tegan; Li, Nathaniel - 2025
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The political economy of joint taxation
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025
Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual taxation would garner majority support and apply this...
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Is charitable giving political? : evidence from wealth and income tax returns
Cagé, Julia; Guillot, Malka - 2025
Is charitable giving politically motivated? This article uses exhaustive administrative household panel data and a natural experiment to investigate the giving behavior of wealthy households and quantify their preferences for charitable and political donations. Our dataset includes all the...
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The impact of flat taxes on income and wealth inequality
Brzezinski, Michal; Akarsu, Mahmut Zeki - 2025
Flat tax systems have gained traction in countries that transitioned from socialism, with more than 20 nations in Eastern Europe and Central Asia adopting such systems since the mid-1990s. These reforms aimed to streamline tax processes, enhance compliance, and boost economic growth. While...
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Will the remote work revolution undermine progressive state income taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
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Will the remote work revolution undermine progressive state income taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a much larger segment of the population will be able to sever the geographic linkage between home and work. This new development implicates several foundational questions in the law and economics of U.S. fiscal federalism. What are the...
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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic
Myck, Michał; Trzcińsk, Kajetan - 2022
We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...
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Is our fiscal system discouraging marriage? : a new look at the marriage tax
Ilin, Elias; Kotlikoff, Laurence J.; Pitts, M. Melinda - 2022
We develop, apply, and test a new measure of the marriage tax: the reduction in future spending from getting married. Our measure is a comprehensive, actuarial (expected) present value. It incorporates all major and most minor US tax and benefit programs, weighing the present value of additional...
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