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Year of publication
Subject
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Steuervermeidung 131 Tax avoidance 131 tax enforcement 113 Steuererhebungsverfahren 99 Taxation procedure 99 Tax enforcement 86 Tax compliance 50 Steuermoral 49 Theorie 44 Theory 43 tax evasion 39 Corporate taxation 37 Unternehmensbesteuerung 37 Criminal tax law 36 Steuerstrafrecht 36 Einkommensteuer 31 Income tax 31 tax compliance 28 Finanzverwaltung 24 Fiscal administration 24 Law enforcement 22 Rechtsdurchsetzung 22 tax avoidance 22 China 20 Steuerfahndung 19 Tax investigation 18 Cross-border tax evasion 17 Steuerflucht 17 Tax policy 14 Income shifting 13 Sales tax 13 Steuerpolitik 13 Tax Enforcement 13 Umsatzsteuer 13 Gewinnverlagerung 12 Multinationales Unternehmen 12 Transnational corporation 12 Außenprüfung 11 Corporate income tax 11 Körperschaftsteuer 11
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Online availability
All
Free 112 Undetermined 91 CC license 3
Type of publication
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Article 115 Book / Working Paper 98 Other 2
Type of publication (narrower categories)
All
Article in journal 100 Aufsatz in Zeitschrift 100 Working Paper 60 Graue Literatur 46 Non-commercial literature 46 Arbeitspapier 44 Article 3 Conference Paper 1 research-article 1
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Language
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English 176 Undetermined 37 German 2
Author
All
Almunia, Miguel 10 Jacob, Martin 10 Alstadsæter, Annette 8 Hindriks, Jean 7 Slemrod, Joel 7 Nishimura, Yukihiro 6 Chalendard, Cyril 5 Fernandes, Ana Margarida 5 Lopez-Rodriguez, David 5 Rijkers, Bob 5 Adhikari, Bibek 4 Alm, James 4 Casi-Eberhard, Elisa 4 Gavrilova, Evelina 4 Hoopes, Jeffrey L. 4 Johannesen, Niels 4 Kirchler, Erich 4 Murphy, David 4 Raballand, Gaël 4 Traxler, Christian 4 Clifford, Sarah 3 Collins, Brett 3 Duhaut, Alice 3 Eberhartinger, Eva 3 Gangl, Katharina 3 Hofmann, Eva 3 Kotakorpi, Kaisa 3 Krämer, Robert 3 Leal-Ordoñez, Julio C. 3 Lipatov, Vilen 3 López Rodríguez, David 3 Martinez-Vazquez, Jorge 3 Mattoo, Aaditya 3 Mavrokonstantis, Panos 3 Safaei, Reyhaneh 3 Sebastiani, Michael 3 Sureth, Caren 3 Torgler, Benno 3 Wu, Yuchen 3 Zhao, Le 3
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Institution
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International Monetary Fund (IMF) 13 International Monetary Fund 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 CESifo 2 Max-Planck-Institut zur Erforschung von Gemeinschaftsgütern, Max-Planck-Gesellschaft 2 Banca d'Italia 1 Banco de España 1 Banco de México 1 Center for Research in Economics, Management and the Arts (CREMA) 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche, Università degli Studi di Torino 1 EERC Research Network, Russia and CIS 1 Econometric Society 1 Instituto Valenciano de Investigaciones Económicas (IVIE) 1 International Food Policy Research Institute (IFPRI) 1 Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 1 QUT Business School 1 Saïd Business School, Oxford University 1 Tilburg University, Center for Economic Research 1 arqus - Arbeitskreis Quantitative Steuerlehre 1
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Published in...
All
Journal of public economics 11 IMF Working Papers 8 International tax and public finance 6 CESifo Working Paper 5 CESifo working papers 5 Working paper 5 LIDAM discussion paper CORE 4 Review of accounting studies 4 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 3 Discussion paper / Department of Business and Management Science 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Economics letters 3 IMF Staff Country Reports 3 International Tax and Public Finance 3 Journal of accounting and public policy 3 MPRA Paper 3 The accounting review : a publication of the American Accounting Association 3 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 3 arqus Discussion Paper 3 Accounting and business research 2 Accounting and finance 2 CESifo Working Paper Series 2 CORE discussion papers : DP 2 China journal of accounting studies 2 Discussion papers / CEPR 2 Economic modelling 2 Finance research letters 2 Journal of accounting & economics 2 Journal of business finance & accounting : JBFA 2 Journal of economic behavior & organization : JEBO 2 Pacific-Basin finance journal 2 Preprints of the Max Planck Institute for Research on Collective Goods 2 The international journal of accounting 2 Tulane University Economics working paper 2 WU international taxation research paper series : research papers 2 Working Paper Series of the Max Planck Institute for Research on Collective Goods 2 Accounting forum 1 Advances in accounting : a research annual 1 American economic journal : a journal of the American Economic Association 1 Applied economic analysis : AEA 1
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Source
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ECONIS (ZBW) 147 RePEc 45 EconStor 20 BASE 2 Other ZBW resources 1
Showing 1 - 50 of 215
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323757
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676
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Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337403
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Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338508
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Enforcing taxes on cryptocurrencies
Boas, Hjalte Fejerskov; Barake, Mona - 2024
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges: domestic third-party reporting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015209932
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Offshore tax evasion in developing countries: Evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014548578
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Tax office segmentation and tax avoidance in a developing economy
Hidayat, Agus - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197925
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Parent-subsidiary geographic dispersion and debt aggressiveness : analysis from the tax enforcement perspective
Xiaomei, Liu; Yang, Zhenhe; Wang, Yuanqing; Gao, Boyuan - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211085
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Enforcing taxes on cryptocurrencies
Boas, Hjalte Fejerskov; Barake, Mona - 2024
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges: domestic third-party reporting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164500
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How do firms respond to riskbased tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581536
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How do firms respond to risk-based tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186296
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Does digital tax enforcement drive corporate digitalization? : evidence from the Golden tax project III in China : a pre-registered study
Chen, Lifang; Xie, Dehao; He, Ruzhen - In: Pacific-Basin finance journal 86 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015097401
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Chinese aid projects and local tax attitudes : evidence from Africa
Adera, Abreham - In: The European journal of development research 36 (2024) 1, pp. 102-134
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505019
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Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505895
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Gender differences in tax evasion : evidence from Norwegian administrative data
Bjørkheim, Julie Brun; Nygård, Odd E. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080695
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Why don't firms file tax returns on time? : evidence from the Indian GST
Gupta, Bhanu; Velayudhan, Tejaswi; Dhawan, Prince; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085096
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Do consumers pay the corporate tax?
Jacob, Martin; Müller, Maximilian A.; Wulff, Thorben - In: Contemporary Accounting Research 40 (2023) 4, pp. 2785-2815
Using granular gas price data and rich variation in corporate tax rates, we find that corporate taxes increase consumer prices. About 64% of the corporate tax is borne by consumers. The effect is stronger when firms have limited access to tax planning opportunities, face stricter tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503937
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Lost in information : national implementation of global tax agreements
Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431430
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443125
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Refining public policies with machine learning : the case of tax auditing
Battaglini, Marco; Guiso, Luigi; Lacava, Chiara; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014311508
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Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis
Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of business economics : JBE 93 (2023) 3, pp. 509-557
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259284
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Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir; Ullmann, Robert - In: International tax and public finance 30 (2023) 4, pp. 1002-1035
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014335020
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Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany
Klimsa, Drahomir; Ullmann, Robert - In: International Tax and Public Finance 30 (2022) 4, pp. 1002-1035
This paper investigates firms' responses to threshold-dependent intensity of tax enforcement. We use administrative tax return data over the entire population of German firms and exploit industry variation in firm size thresholds applied by the tax administration. In our setting, each threshold...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191663
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Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Casi, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
We study the effect of reforms that close loopholes in the enforcement of the dividend-withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of interest is the quantity of stocks on loan. Before the reform all Nordic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013177628
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013284088
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
We study the effect of reforms that close loopholes in the enforcement of the dividend-withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of interest is the quantity of stocks on loan. Before the reform all Nordic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012822099
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Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of Business Economics 93 (2022) 3, pp. 509-557
This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions from approximately 200 firms from different countries, contrary to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271528
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Different from you and me : tax enforcement and sophisticated tax evasion by the wealthy
Reck, Daniel; Bomare, Jeanne - In: LSE public policy review 2 (2022) 4, pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470921
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The unintended consequence of land finance : evidence from corporate tax avoidance
Chen, Tao; Tan, Youchao; Wang, Jinghua; Zeng, Cheng - In: Management science : journal of the Institute for … 68 (2022) 11, pp. 8319-8342
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280188
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Does informality deter tax progressivity?
Rubolino, Enrico - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013253016
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The compliance dilemma of theglobal minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013179716
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013190517
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Mist over a meadow: tax designation effects on compliance
Cingl, Lubomír; Lichard, Tomáš; Miklánek, Tomáš - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013193419
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Does the standardisation of tax enforcement improve corporate financial reporting quality?
Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502
Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013539180
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The general anti-avoidance rule
Cowx, Mary; Kerr, Jon N. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1851-1892
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156987
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Tax authority governance and corporate internal control quality
Tang, Xiaojian; Du, Dongying; Chen, Ying; Tsui, Stephanie - In: Accounting and finance 64 (2024), pp. 4949-4976
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164661
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Does audit regulation improve corporate decision making? : evidence from the disclosure of tax-related key audit matters
Lei, Lijun; Shu, Sydney Qing - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 2055-2092
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127392
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Real effects of tax audits
Belnap, Andrew; Hoopes, Jeffrey L.; Maydew, Edward L.; … - In: Review of accounting studies 29 (2024) 1, pp. 665-700
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127474
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Tax enforcement and corporate cash holdings
Pang, Jiaren; Wang, Kun; Zhao, Le - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2737-2762
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130340
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Does digital tax enforcement drive corporate digitalization? : evidence from the Golden Tax Project III in China : a pre-registered report
Chen, Lifang; He, Ruzhen - In: Pacific-Basin finance journal 83 (2024), pp. 1-8
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014491159
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The environmental benefit of tax enforcement : evidence from China
Luo, Yu; Zhang, Mingang; Zhang, Sihan - In: China economic journal : the official journal of the … 17 (2024) 1, pp. 78-96
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014511864
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How does mandatory IFRS adoption affect tax planning decision? : evidence from tax avoidance distributions
Sun, Hongyan; Zhang, Chi; Zhang, Jiahang; Zhang, Xu - In: Accounting forum 48 (2024) 1, pp. 90-120
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050631
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Minority shareholders and tax avoidance
De Vito, Antonio - In: Journal of accounting and public policy 44 (2024), pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056816
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Do public disclosures of investments in tax planning attract monitoring by tax authorities?
Rapley, Eric T.; Sapkota, Pradeep; Stekelberg, James - In: Journal of accounting and public policy 46 (2024), pp. 1-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057455
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Local gambling preferences and corporate tax avoidance : evidence from China
Yin, Hongying; Gong, Xiaoyun; Quan, Xiaofeng; Li, Annie … - In: International journal of finance & economics : IJFE 29 (2024) 3, pp. 3413-3443
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635337
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The state capacity ceiling on tax rates : evidence from randomized tax abatements in the DRC
Bergeron, Augustin; Tourek, Gabriel; Weigel, Jonathan - In: Econometrica : journal of the Econometric Society, an … 92 (2024) 4, pp. 1163-1193
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015048027
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Corporate philanthropy as a response to greater tax enforcement
Zhao, Le - In: Accounting and business research 54 (2024) 1, pp. 33-54
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014450579
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How does environmental regulation affect corporate tax burdens? : evidence from China's environmental courts
Li, Jianjun; Wu, Zhouyi; Feng, Lingbing - In: Economic modelling 130 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014451159
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Corruption in Customs
Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, … - 2021
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar's main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are more...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013177523
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Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance
Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012624837
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