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Year of publication
Subject
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Steuerpolitik 14,722 Tax policy 14,003 Theorie 3,659 Theory 3,648 USA 1,917 United States 1,817 Finanzpolitik 1,647 Fiscal policy 1,598 tax policy 1,418 Steuerreform 1,404 Tax reform 1,364 Steuersystem 1,281 Tax system 1,201 Steuerwirkung 1,085 Tax effects 1,041 Steuer 986 Deutschland 983 Welt 928 World 926 Germany 867 Einkommensteuer 839 Steuervergünstigung 808 Tax incentive 795 Impact assessment 784 Income tax 784 Wirkungsanalyse 784 Tax 762 EU-Staaten 752 EU countries 750 fiscal policy 688 Unternehmensbesteuerung 686 Corporate taxation 683 Economic growth 646 Steuereinnahmen 634 Tax revenue 632 Öffentliche Ausgaben 619 Public expenditure 603 Einkommensverteilung 591 Income distribution 579 taxation 576
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Online availability
All
Free 5,881 Undetermined 1,798 CC license 171
Type of publication
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Book / Working Paper 10,603 Article 5,540 Journal 94 Other 16 Database 1
Type of publication (narrower categories)
All
Article in journal 4,085 Aufsatz in Zeitschrift 4,085 Graue Literatur 3,355 Non-commercial literature 3,355 Working Paper 2,609 Arbeitspapier 2,495 Aufsatz im Buch 985 Book section 985 Collection of articles of several authors 592 Sammelwerk 592 Konferenzschrift 417 Hochschulschrift 364 Amtsdruckschrift 302 Government document 302 Conference proceedings 268 Aufsatzsammlung 265 Thesis 236 Bibliografie enthalten 104 Bibliography included 104 Collection of articles written by one author 82 Sammlung 82 Rezension 62 Conference paper 60 Konferenzbeitrag 60 Dissertation u.a. Prüfungsschriften 57 Festschrift 50 Lehrbuch 36 Mehrbändiges Werk 34 Multi-volume publication 34 Textbook 33 Article 28 Bibliografie 25 Advisory report 22 Glossar enthalten 22 Glossary included 22 Gutachten 22 Reprint 21 Research Report 20 Handbook 19 Handbuch 19
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Language
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English 12,728 German 1,334 Undetermined 1,196 Russian 335 French 222 Spanish 89 Italian 63 Polish 60 Swedish 53 Ukrainian 40 Croatian 35 Dutch 31 Danish 25 Hungarian 20 Portuguese 17 Norwegian 14 Czech 11 Finnish 8 Bulgarian 6 Slovak 5 Serbian 5 Turkish 5 Romanian 3 Kazakh 2 Lithuanian 2 Chinese 2 Arabic 1 Azerbaijani 1 Korean 1 Albanian 1
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Author
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Slemrod, Joel 83 Auerbach, Alan J. 81 Bird, Richard M. 63 Feldstein, Martin S. 57 Tanzi, Vito 55 Fuest, Clemens 47 Bargain, Olivier 44 Keen, Michael 43 Creedy, John 41 Henrekson, Magnus 41 Poterba, James M. 41 Schjelderup, Guttorm 37 Razin, Asaf 36 Gale, William G. 34 Spengel, Christoph 34 Martinez-Vazquez, Jorge 31 Peichl, Andreas 30 Hubbard, R. Glenn 29 Alesina, Alberto 28 Dolls, Mathias 28 Kaplow, Louis 28 Metcalf, Gilbert E. 28 Alm, James 27 Hines, James R. 27 Kotlikoff, Laurence J. 27 Lustig, Nora 27 Shome, Parthasarathi 27 Whalley, John 27 Mooij, Ruud A. de 26 Gordon, Roger H. 25 Lockwood, Ben 25 Gersbach, Hans 24 Hendershott, Patric H. 24 Konrad, Kai A. 24 Mertens, Karel 24 Weber, Michael 24 Devereux, Michael P. 23 Giavazzi, Francesco 23 Siegloch, Sebastian 23 Stantcheva, Stefanie 23
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Institution
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International Monetary Fund (IMF) 668 International Monetary Fund 499 National Bureau of Economic Research 328 OECD 108 National Tax Association 53 European Commission / Directorate-General for Taxation and Customs Union 42 Canadian Tax Foundation 33 Internationaler Währungsfonds 31 Europäische Kommission / Generaldirektion Steuern und Zollunion 27 European Commission / Directorate-General for Economic and Financial Affairs 21 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 20 United States / Congress / House / Committee on Ways and Means 19 International Bureau of Fiscal Documentation 18 American Enterprise Institute 17 EcoMod Network 16 Institute for Fiscal Studies 16 Nationalekonomiska Institutionen, Uppsala Universitet 16 Organisation for Economic Co-operation and Development 16 Edward Elgar Publishing 15 Institut Finanzen und Steuern 15 USA / Joint Committee on Taxation 15 United States / Congress / Senate / Committee on Finance 15 Brookings Institution 14 USA / Congress / House of Representatives / Committee on Ways and Means 14 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 13 Internationale Vereinigung für Steuerrecht 13 Internationaler Währungsfonds / Fiscal Affairs Department 13 European Commission / Directorate General for Taxation and Customs Union 12 Europäische Kommission 12 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 12 Oxford Economics 12 Syntesia 12 USA / Congress / Senate / Committee on Finance 12 Center for Social and Economic Research (CASE) 11 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 11 World Bank 11 Department of Economics, Pennsylvania State University 10 Research School of Economics, College of Business and Economics 10 USA / Congress / Joint Economic Committee 10 Urban Institute <Washington, DC> 10
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Published in...
All
IMF Staff Country Reports 463 NBER working paper series 317 Working paper / National Bureau of Economic Research, Inc. 271 NBER Working Paper 261 IMF Working Papers 195 National tax journal 189 CESifo working papers 135 Working paper 128 Journal of public economics 110 IMF working papers 92 Discussion paper / Centre for Economic Policy Research 78 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 78 IMF working paper 69 CESifo Working Paper Series 61 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 59 International tax and public finance 59 Advances in taxation 54 Fiscal studies : the journal of the Institute for Fiscal Studies 44 CESifo Working Paper 43 Discussion paper 43 Discussion paper series / IZA 40 Economics letters 40 Journal of monetary economics 39 Working paper / World Institute for Development Economics Research 38 The American economic review 37 Journal of economic literature 36 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 36 Journal of economic dynamics & control 35 Public choice 35 Derivatives & financial instruments 34 Public finance review : PFR 34 European journal of political economy 32 Europäische Hochschulschriften / 5 32 FinanzArchiv : European journal of public finance 32 Economic modelling 31 IMF Working Paper 31 Journal of macroeconomics 30 Policy research working paper : WPS 27 IZA Discussion Paper 26 Ifo-Schnelldienst 26
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Source
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ECONIS (ZBW) 14,407 RePEc 1,304 USB Cologne (EcoSocSci) 275 EconStor 167 ArchiDok 47 BASE 28 Other ZBW resources 16 USB Cologne (business full texts) 10
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Showing 1 - 50 of 16,254
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Tax expenditures in the EU : recent trends and new policy challenges
Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025
Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438580
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Determinants of value-added tax revenue transfers in municipalities of emerging economies
Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - In: Economies : open access journal 13 (2025) 5, pp. 1-27
This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410936
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Evolution of Greek tax system
Asimakopoulos, Panagiotis - 2025
The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413539
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Finding the missing stone : mobile money and the quality of tax policy and administration
Apeti, Ablam Estel; Edoh, Eyah Denise - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014464467
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The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084372
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Macroeconomic effects of the anticipation and implementation of tax changes in Germany : evidence from a narrative account
Christofzik, Désirée I.; Fuest, Angela; Jessen, Robin - 2024
This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax reforms. An anticipated cut in taxes has a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015142163
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Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis
Peterka, Pavel; Stroukal, Dominik - In: International journal of economic sciences : IJES 13 (2024) 1, pp. 58-80
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531906
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Growth-friendly taxation in a high-inflation environment
Kiss, Áron; Leodolter, Alexander; Turrini, Alessandro; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631444
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
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Euro area inflation differentials : the role of fiscal policies revisited
Checherita-Westphal, Cristina; Leiner-Killinger, Nadine; … - 2023
This paper provides a comprehensive empirical analysis of the role of discretionary fiscal policy for inflation differentials across the 19 euro area countries over the period 1999-2019. The results confirm existing (older) literature that it is difficult to find robust evidence of the fiscal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013547978
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Nonprofits and C corporations : performance comparison
Hull, Robert Martin - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-39
We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital Structure Model as our main methodology. Our...
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On the behavioral effects of tax policy
Massenz, Gabriella - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014285187
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Tax buoyancy in Indonesia : an evaluation of tax structure and policy reforms
Sinaga, Suhut Tumpal; Ekananda, Mahjus; Gitaharie, Beta … - In: Economies : open access journal 11 (2023) 12, pp. 1-18
This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480039
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Do consumers pay the corporate tax?
Jacob, Martin; Müller, Maximilian A.; Wulff, Thorben - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2785-2815
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The impact of opportunity zones on private investment and economic activity
Corinth, Kevin; Feldman, Naomi - 2023 - This draft: November 13, 2023
Place-based policies aim to stimulate economic development in disadvantaged areas with the goal of improving the well-being of residents. A provision of the Tax Cuts and Jobs Act aimed to spur private investment in low-income areas called Opportunity Zones (OZs). We evaluate the impact of OZs on...
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The tax treatment of commuting expenses and job-related mobility
Baumgart, Eike; Blaufus, Kay; Hechtner, Frank - 2023
Amid global climate change concerns, policymakers worldwide are increasingly scrutinizing environmentally harmful subsidies. This study examines the tax-deductibility of job-related commuting expenses, which has faced criticism for promoting longer commutes and congestion. Through a controlled,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014424376
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Priorities for strengthening key revenue sources in Asia
Gupta, Sanjeev; Jalles, João Tovar - In: Asian development review : studies of Asian and pacific … 40 (2023) 2, pp. 271-303
This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges that the region's economies face in light of the coronavirus disease (COVID-19) pandemic. It presents estimates of tax capacity and tax potential, and discusses the productivity...
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High tax burden reduces competitiveness : a study of the cocoa industry in Indonesia
Murwendah; Desyani, Wina - In: Journal of Indonesian economy & business 38 (2023) 3, pp. 211-228
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Can leviathan city governments use tax policy to attract the creative class?
Batabyal, Amitrajeet A.; Beladi, Hamid - In: The review of regional studies : a joint publ. of the … 53 (2023) 3, pp. 236-246
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The Child Tax Credit over time by family type : benefit eligibility and poverty
Brehm, Margaret E.; Malkova, Olga - 2023
We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014278606
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Tax systems : adaptability and resilience during a global pandemic
Daly, Stephen - In: Accounting and business research 53 (2023) 5, pp. 541-560
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014338797
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Do increased tax base and reductions in the underground economy compensate for lost tax revenue following a tax reduction policy? : evidence from Italy 1982 to 2006
Orsi, Renzo; Seip, Knut Lehre - In: Economies : open access journal 11 (2023) 7, pp. 1-19
We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982 to 2006, we found that a loss in tax revenues...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014321385
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Kieler Subventionsbericht 2024: Hohe Subventionen trotz Haushaltsengpässen
Laaser, Claus-Friedrich; Rosenschon, Astrid; Schrader, Klaus - 2025
Der Kieler Subventionsbericht 2024 deckt die Jahre 2023 und 2024 anhand der Plandaten für den Bundeshaushalt ab. Dabei konzentriert er sich auf die Finanzhilfen des Bundes und gibt einen Überblick über die Steuervergünstigungen der Gebietskörperschaften. Zusätzlich werden die gesamten...
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A mandatory high tax exclusion for GILTI
Pomerleau, Kyle - 2025
At the end of this year, the tax rate on Global Intangible Low-Tax Income (GILTI) is set to rise at the same time as the expiration of the individual provisions of the Tax Cuts and Jobs Act (TCJA). Lawmakers are unlikely to allow these changes to occur. However, simply canceling these scheduled...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394106
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Evolution of Greek tax system
Asimakopoulos, Panagiotis - 2025
The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432600
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Tax expenditures in the EU: Recent trends and new policy challenges
Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025
Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015444968
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Taxation and governance in post-apartheid South Africa : prospects for a fiscal social contract
Blackmore, Sansia - 2025
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The sufficient statistics approach applied to international tax policy
Zoutman, Floris T. - 2025
This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371991
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Furthering a feminist fiscal agenda : engendering tax and development
Joshi, Anuradha; Kangave, Jalia; Boogaard, Vanessa van den - In: Development policy review 43 (2025) 3, pp. 1-22
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Taxation in the context of high informality : conceptual challenges and evidence from sub-Saharan Africa
Gwaindepi, Abel - In: Review of development economics : an essential resource … 29 (2025) 2, pp. 1228-1249
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Wealth exodus : stopping non-dom flight
Bidwell, Sam - Adam Smith Institute <London> - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420174
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The distribution of profit shifting
Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426877
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VAT gap in the EU : country report 2024 : Luxembourg
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428743
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VAT gap in the EU : country report 2024 : Ireland
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428751
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VAT gap in the EU : country report 2024 : Denmark
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428776
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VAT gap in the EU : country report 2024 : Greece
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428798
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VAT gap in the EU : country report 2024 : Belgium
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428799
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VAT gap in the EU : country report 2024 : Netherlands
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428800
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VAT gap in the EU : country report 2024 : Czechia
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428843
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VAT gap in the EU : country report 2024 : Slovakia
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428844
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VAT gap in the EU : country report 2024 : Poland
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015429063
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VAT gap in the EU : country report 2024 : Finland
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015429076
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Tax incentives and investments in the EU : best practices and ways to stimulate private investments and prevent harmful tax practices
Heckemeyer, Jost Henrich (contributor);  … - European Parliament / Directorate-General for Economy, … - 2025
This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D...
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Case study on TSI projects on green budgeting and green taxation : (2021-2023)
European Commission / Directorate-General for …; … - 2025
This case study includes TSI projects in the areas of green budgeting and green taxation. It covers one multi-country project, comprised of 23 multi-country child projects (reforms) and two standalone projects (analysed separately). The supervision of these initiatives, focused on green public...
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Tax incentives and investments in the EU : best practices and ways to stimulate private investments and prevent harmful tax practices
Heckemeyer, Jost Henrich (contributor);  … - European Parliament / Directorate-General for Economy, … - 2025
This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that input-based R&D tax incentives appear to be the most effective in stimulating additional R&D...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430285
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Effects of countercyclical policies on women's and men's incomes during the COVID-19 pandemic : a gender analysis of personal taxes and transfers in Colombia, Ecuador and the plurinational state of Bolivia
Collado, Diego; Bidegain, Nicole - 2025
At the fourteenth session of the Regional Conference on Women in Latin America and the Caribbean, just weeks before the onset of the coronavirus disease (COVID-19) pandemic, the region’s governments undertook to “implement gender-sensitive countercyclical policies, in order to mitigate the...
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Addressing the demographic decline in South Korea
Carroll, Daniel; Hur, Sewon; İmrohoroğlu, Selahattin; … - 2025
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Corporate tax system complexity and investment sensitivity to tax policy changes
Amberger, Harald; Gallemore, John; Wilde, Jaron - 2025
Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a "level playing field" across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438948
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Choosing the wrong box? : behavioral frictions and limits of tax advice in tax regime choice
Blaufus, Kay; Maiterth, Ralf; Milde, Michael; Sureth, Caren - 2025
We examine behavioral frictions in entrepreneurs' tax planning when choosing between corporate and partnership taxation under a check-the-box rule. Using German tax return data, we show that only a small fraction of entrepreneurs opt for corporate taxation, despite substantial potential tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438959
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Extracting wedges : misallocation and taxation in the oil industry
Stefanski, Radek; Ahlvik, Lassi; Andersen, Jørgen Juel; … - 2025
How large are the productivity differences arising from micro-level distortions, and how much of that is due to tax policy? Using over a century of field-level data (1900-2023), this paper examines the role of field-level revenue taxes in explaining misallocation in the oil and gas industry, a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407812
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