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Subject
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Steuerwirkung 9,034 Tax effects 8,906 Theorie 3,445 Theory 3,442 Steuerreform 1,504 Tax reform 1,488 USA 1,337 Einkommensteuer 1,313 United States 1,313 Income tax 1,279 Steuerpolitik 1,063 Tax policy 1,008 Unternehmensbesteuerung 1,006 Corporate taxation 1,005 Deutschland 974 Germany 940 Kapitalertragsteuer 741 Capital income tax 734 Steuervergünstigung 734 Tax incentive 726 Steuerinzidenz 670 Körperschaftsteuer 661 Tax incidence 661 Corporate income tax 653 Environmental tax 616 Ökosteuer 616 Arbeitsangebot 559 Labour supply 556 Wirkungsanalyse 454 Impact assessment 450 Estimation 449 Schätzung 449 Investition 434 Investment 427 Steuer 425 Umsatzsteuer 425 Sales tax 418 General equilibrium 401 Allgemeines Gleichgewicht 400 Welfare analysis 389
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Online availability
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Free 3,529 Undetermined 1,199 CC license 62
Type of publication
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Book / Working Paper 5,525 Article 3,532 Journal 4 Other 1
Type of publication (narrower categories)
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Article in journal 2,950 Aufsatz in Zeitschrift 2,950 Graue Literatur 2,554 Non-commercial literature 2,554 Working Paper 2,219 Arbeitspapier 2,210 Aufsatz im Buch 504 Book section 504 Hochschulschrift 419 Thesis 329 Amtsdruckschrift 129 Government document 129 Collection of articles of several authors 124 Sammelwerk 124 Bibliografie enthalten 78 Bibliography included 78 Konferenzschrift 71 Collection of articles written by one author 70 Sammlung 70 Aufsatzsammlung 48 Conference proceedings 39 Conference paper 38 Konferenzbeitrag 38 Dissertation u.a. Prüfungsschriften 35 Systematic review 29 Übersichtsarbeit 29 Advisory report 28 Gutachten 28 Rezension 21 Forschungsbericht 13 Lehrbuch 11 Reprint 10 Mikroform 8 Glossar enthalten 7 Glossary included 7 Textbook 7 Handbook 6 Handbuch 6 Case study 5 Fallstudie 5
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Language
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English 7,951 German 872 Spanish 71 French 55 Undetermined 30 Italian 19 Polish 13 Russian 13 Portuguese 10 Swedish 8 Danish 6 Dutch 6 Czech 3 Croatian 3 Norwegian 3 Slovak 3 Turkish 3 Bulgarian 2 Finnish 1 Hungarian 1 Japanese 1 Slovenian 1 Chinese 1
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Author
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Slemrod, Joel 92 Auerbach, Alan J. 69 Poterba, James M. 65 Fullerton, Don 62 Creedy, John 60 Peichl, Andreas 59 Fuest, Clemens 58 Sureth, Caren 57 Gordon, Roger H. 55 Goulder, Lawrence H. 49 Hubbard, R. Glenn 43 Keuschnigg, Christian 42 Niemann, Rainer 42 Feldstein, Martin S. 41 Jacob, Martin 41 Whalley, John 41 Kopczuk, Wojciech 39 Kotlikoff, Laurence J. 38 Metcalf, Gilbert E. 38 Hines, James R. 37 Koskela, Erkki 36 Schjelderup, Guttorm 36 Alstadsæter, Annette 35 Haufler, Andreas 33 Devereux, Michael P. 32 Gale, William G. 32 Gruber, Jonathan 32 Fehr, Hans 31 Siegloch, Sebastian 31 Schöb, Ronnie 30 Spengel, Christoph 29 Gravelle, Jane G. 28 Lockwood, Ben 28 Böhringer, Christoph 27 Büttner, Thiess 27 Williams, Roberton C. 27 Hassett, Kevin A. 26 Lehmann, Etienne 26 Parry, Ian W. H. 26 Schreiber, Ulrich 26
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Institution
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National Bureau of Economic Research 294 OECD 31 USA / Congress / House of Representatives / Committee on Ways and Means 8 Österreichisches Institut für Wirtschaftsforschung 8 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 7 Springer Fachmedien Wiesbaden 7 Edward Elgar Publishing 6 USA / General Accounting Office 6 American Enterprise Institute for Public Policy Research 5 Deutsches Institut für Wirtschaftsforschung 5 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 5 European Commission / Directorate-General for Taxation and Customs Union 5 National Tax Association 5 USA / Congress / Budget Office 5 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 5 USA / Congress / Joint Economic Committee 5 Universität Mannheim 5 World Bank Group 5 European Environment Agency 4 Ifo Institut 4 Regional Project on Fiscal Policies 4 Stiftung Familienunternehmen 4 Zentrum für Europäische Wirtschaftsforschung 4 arqus - Arbeitskreis Quantitative Steuerlehre 4 American Council for Capital Formation / Center for Policy Research 3 Canadian Tax Foundation 3 Institute for Fiscal Studies 3 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 3 International Monetary Fund 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Organisation for Economic Co-operation and Development 3 USA / Congress / House of Representatives / Committee on Small Business 3 University of Western Ontario / Department of Economics 3 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 3 World Bank 3 American Management Association 2 Belgien / Bureau du Plan 2 Brookings Institution 2 Catalyst Institute <Chicago, Ill.> 2 Center for Policy Research <Washington, DC> 2
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Published in...
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NBER working paper series 291 Working paper / National Bureau of Economic Research, Inc. 272 NBER Working Paper 251 CESifo working papers 202 National tax journal 176 Journal of public economics 151 Working paper 94 International tax and public finance 91 Discussion paper series / IZA 87 CESifo Working Paper Series 75 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 69 Discussion paper 61 Advances in taxation 55 IZA Discussion Paper 49 Discussion paper / Centre for Economic Policy Research 47 FinanzArchiv : European journal of public finance 47 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 44 Europäische Hochschulschriften / 5 40 Public finance review : PFR 40 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 38 Economics letters 37 The American economic review 37 ZEW discussion papers 37 Working paper series 36 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 33 CESifo Working Paper 32 Applied economics 31 The journal of finance : the journal of the American Finance Association 31 Public finance 29 Tax policy and the economy 29 Discussion papers / CEPR 27 SpringerLink / Bücher 27 Discussion papers / Deutsches Institut für Wirtschaftsforschung 26 Energy economics 26 IMF working papers 24 European economic review : EER 23 Journal of public economic theory 23 Economic modelling 22 Journal of economic dynamics & control 22 American economic journal : a journal of the American Economic Association 20
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Source
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ECONIS (ZBW) 8,970 USB Cologne (EcoSocSci) 63 RePEc 18 EconStor 10 BASE 1
Showing 1 - 50 of 9,062
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Micro and macro evidence of the relationship between income mobility and taxation
Cappelen, Ådne; Hattrem, Aurora G.; Thoresen, Thor Olav - 2024
How taxation influences income mobility is largely a neglected topic. In this study we discuss the relationship between taxation and income mobility by analyzing both macro and micro data. Administrative register data based on income tax returns are used to produce individual and aggregate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014461460
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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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The impact of earmarked taxes on supply curve shifts : a laboratory experiment
Okajima, Shigeharu; Shinoda, Taro; Funaki, Yukihiko; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015176803
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Taxes and pay without performance : evidence from executives
Arnemann, Laura - 2025
This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324402
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Resource investments and the timing of tax deductions
Ahlvik, Lassi; Harding, Torfinn - In: Journal of the Association of Environmental and … 12 (2025) 1, pp. 1-32
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Strategic climate policy in global aviation : aviation fuel taxes and efficiency standards with duopolistic aircraft producers
Ovaere, Marten; Proost, Stef - In: Economics of Transportation : the official journal of … 41 (2025), pp. 1-13
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To own or to rent? : the effects of transaction taxes on housing markets
Han, Lu; Ngai, Liwa Rachel; Sheedy, Kevin D. - 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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202681
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US general tariff and capital tax effects
Tyers, Rodney - 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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371897
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Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages
Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025
Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374296
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Soda taxes, BMI and obesity : evidence from Seattle
Flynn, James; Gruber, Anja - 2025
This paper uses restricted-access data from the Behavioral Risk Factor Surveillance System Survey to assess whether the sugar-sweetened beverage (SSB) tax levied in Seattle in 2018 led to declines in body mass index (BMI) and the rate of obesity. We implement an event-study design which compares...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015183365
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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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Quantifying the 100% exclusion of capital gains on small business stock
Abdulrauf, Zahrah; Auten, Gerald E.; Organ, Paul R.; … - 2025
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How effective are R&D tax incentives? : reconciling the micro and macro evidence
Appelt, Silvia; Bajgar, Matĕj; Criscuolo, Chiara; … - 2025
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Better early than never - the effects of anticipated gift tax changes on business transfers
Winter, Richard; Zental, Jan - 2025
Wealth transfer taxes can be important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. Many countries treat this asset class preferentially to avoid...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211636
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191756
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Cap-and-trade and carbon tax meet Arrow-Debreu
Anderson, Robert M.; Duanmu, Haosui - In: Econometrica : journal of the Econometric Society, an … 93 (2025) 2, pp. 357-393
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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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Understanding distributional impacts of carbon pricing : insights from comparative analysis
Immervoll, Herwig; Linden, Jules; O'Donoghue, Cathal; … - 2025
Carbon pricing is becoming increasingly common but raises equity concerns and is frequently perceived as putting higher burdens on the poor than the rich. This chapter discusses the reasons for unequal carbon price burdens across countries and population groups, through the lens of a comparative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402649
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Micro and macro evidence of the relationship between income mobility and taxation
Cappelen, Ådne; Hattrem, Aurora G.; Thoresen, Thor Olav - 2024
How taxation influences income mobility is largely a neglected topic. In this study we discuss the relationship between taxation and income mobility by analyzing both macro and micro data. Administrative register data based on income tax returns are used to produce individual and aggregate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550231
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Taxing extreme wealth : what countries around the world could gain from progressive wealth taxes
Palanský, Miroslav; Schultz, Alison - 2024
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Second-best optimal emission pricing
McKitrick, Ross - 2024
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VAT pass-through and competition : evidence from the Greek islands
Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - In: International journal of industrial organization 97 (2024), pp. 1-18
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Carbon tax pass-through: Incidence with vertical integration and price regulation
Blundell, Wesley; Vélez-Velásquez, Juan Sebastián - 2024
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Assessing the impact of taxation on the effective tax rate and operational risk of capital investment projects under optimal capital structures
Paquin, Jean-Paul; Racicot, François-Éric; Koplyay, Tamas - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-27
This paper proposes two metrics to correctly measure under optimal capital structures the impact of corporate statutory tax rates (a) on the effective tax rate, and (b) on the operational risk of capital investment projects and their parent firm's project portfolio. For illustrative and...
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Can labor market imperfections motivate the implementation of an income-based pension system?
Gustafsson, Johan; Sjögren, Tomas - 2024
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Tax rate-based incentives, tax base-based incentives, and the combined policy effects on corporate innovation
Liu, Sheng; Feng, Haibo; Xu, Yongyi; Xu, Fei - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211176
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How malleable are pro-environmental preferences? : evidence from a randomized survey experiment
Menta, Giorgia; Piccari, Michela; Verheyden, Bertrand - 2024
With growing emphasis on sustainable practices, carbon taxes and congestion charges are emerging as key tools to reduce greenhouse gas emissions and improve air quality, yet they often face public resistance. Using longitudinal data from a randomized survey experiment in Luxembourg, this paper...
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The individual Laffer curve : evidence from the Spanish income tax
Gamarra Rondinel, Ana; Sanz, José Félix; Arrazola … - In: Empirical economics : a quarterly journal of the … 67 (2024) 6, pp. 2719-2769
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The distributional effects of carbon taxation in Italy
Caprioli, Francesco; Caracciolo, Giacomo - 2024
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Did the German aviation tax have a lasting effect on passenger numbers?
Helmers, Viola; Van der Werf, Edwin - 2024
The taxation of aviation is a frequently discussed component of governments’ efforts to mitigate greenhouse gas emissions. This study examines the impact of the German aviation tax on passenger numbers during the period 2011-2019 using five panel data estimators and a Specification Curve...
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The legal and real incidence of VAT reforms in Mexico: distributional effects and impacts on poverty
Rivas, Aldair; Chávez, Emmanuel; Rojas, Irvin; … - 2024
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Behavioral responses to wealth taxation : evidence from a Norwegian reform
Iacono, Roberto; Smedsvik, Bård - 2024
How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...
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Discretionary tax changes and the macroeconomic activity : new narrative evidence from Australia
Ge, Changchen - 2024 - Revised in May 2025
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How does tax and transfer progressivity affect household consumption insurance?
Cho, Yunho; Morley, James C.; Singh, Aarti - 2024
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The destination service tax, multisided platform firms, and local firms : the role of tax havens
Kind, Hans Jarle; Schindler, Dirk; Schjelderup, Guttorm - 2024
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Eigentum braucht Zukunft : welche Effekte Vermögenssteuern auf Investitionen, Wertschöpfung und Beschäftigung haben - und was für den Standort Österreich wirklich wichtig ist
Köppl-Turyna, Monika; Berger, Johannes; Strohner, Ludwig; … - Julius Raab Stiftung - 2024
Im Zug wahlpolitischer Debatten wird die Einführung einer Vermögenssteuer regelmäßig als Allheilmittel für Staat und Gesellschaft propagiert. Die Julius Raab Stiftung präsentiert in dieser Publikation die Ergebnisse der EcoAustria-Studie "Ökonomische Bewertung und Effekte von...
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The initial effect of U.S. tax reform on foreign acquisitions
Amberger, Harald J.; Robinson, Leslie - In: Review of accounting studies 29 (2024) 2, pp. 996-1038
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Discretionary tax changes and the macroeconomic activity : new narrative evidence from Australia
Ge, Changchen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015094989
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Discretionary tax changes and the macroeconomic activity : new narrative evidence from Australia
Ge, Changchen - 2024 - revised paper 6/2024
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Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077371
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Job search, efficiency wages and taxes
Bryson, Alex; Dale-Olsen, Harald - 2024
Norwegian workers' job mobility decisions are related to firms' wage policies, but also depend on the national tax schedule. By utilising Norwegian population-wide administrative linked employer-employee data on workers and firms between 2010-2019, we study how the job-to-job turnover of...
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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?
Friberg, Richard; Steen, Frode; Ulsaker, Simen A. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078288
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A maximum likelihood bunching estimator of the elasticity of taxable income
Aronsson, Thomas; Jenderny, Katharina; Lanot, Gauthier - In: Journal of applied econometrics 39 (2024) 1, pp. 200-216
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Geography versus income: the heterogeneous effects of carbon taxation
Labrousse, Charles; Perdereau, Yann - 2024
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Taxing top wealth : migration responses and their aggregate economic implications
Jakobsen, Katrine; Kleven, Henrik Jacobsen; Kolsrud, Jonas - 2024
Using administrative data on wealth, firm ownership structure, and migration in Sweden and Denmark, we document international migration patterns among the very wealthy, their impact on the economy, and how they respond to wealth taxation. We show that more than 20% of taxpayers liable to pay...
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Taxes and the investment of mutual funds : evidence from the German Investment Tax Reform
Koch, Reinald; Schön, Lena - 2024 - This version: January 2024
This study investigates the impact of dividend taxes on equity mutual fund investments, using the 2018 German Investment Tax Reform as a unique case study. This reform eliminated the foreign tax credit for German fund investors, thereby introducing a new tax planning channel for German equity...
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