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  • Search: subject_exact:"Tax reform"
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Year of publication
Subject
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Steuerreform 12,530 Tax reform 12,256 Deutschland 2,730 Germany 2,543 Theorie 2,147 Theory 2,132 Einkommensteuer 1,829 Income tax 1,791 Steuerwirkung 1,532 Unternehmensbesteuerung 1,497 Tax effects 1,491 Corporate taxation 1,481 Steuerpolitik 1,452 tax reform 1,305 Tax policy 1,284 USA 1,149 United States 1,114 Steuersystem 959 Tax system 892 Körperschaftsteuer 770 Corporate income tax 758 Umsatzsteuer 741 Sales tax 728 Ökosteuer 728 Environmental tax 727 Wirkungsanalyse 666 Impact assessment 661 Kapitalertragsteuer 571 Capital income tax 565 Steuereinnahmen 520 Tax revenue 511 EU-Staaten 501 EU countries 499 Steuervergünstigung 495 Tax incentive 490 Arbeitsangebot 475 Steuerbelastung 473 Labour supply 463 fiscal policy 457 Tax burden 444
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Online availability
All
Free 4,815 Undetermined 1,331 CC license 86
Type of publication
All
Book / Working Paper 8,228 Article 5,570 Journal 22 Other 8
Type of publication (narrower categories)
All
Article in journal 4,104 Aufsatz in Zeitschrift 4,104 Graue Literatur 3,001 Non-commercial literature 3,001 Working Paper 2,415 Arbeitspapier 2,243 Aufsatz im Buch 1,169 Book section 1,169 Collection of articles of several authors 449 Sammelwerk 449 Hochschulschrift 355 Amtsdruckschrift 266 Government document 266 Konferenzschrift 265 Thesis 260 Conference proceedings 174 Aufsatzsammlung 136 Bibliografie enthalten 89 Bibliography included 89 Advisory report 77 Gutachten 77 Rezension 45 Conference paper 42 Konferenzbeitrag 42 Article 39 Dissertation u.a. Prüfungsschriften 38 Collection of articles written by one author 36 Sammlung 36 Gesetz 32 Law 32 Forschungsbericht 27 Festschrift 21 Mehrbändiges Werk 21 Multi-volume publication 21 Statistik 18 Case study 17 Fallstudie 17 Research Report 16 Statistics 15 Systematic review 15
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Language
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English 9,256 German 2,846 Undetermined 895 Spanish 212 French 162 Russian 126 Italian 56 Swedish 55 Portuguese 54 Polish 41 Hungarian 32 Dutch 29 Danish 20 Norwegian 20 Croatian 18 Ukrainian 13 Czech 9 Slovak 7 Serbian 7 Slovenian 3 Bulgarian 2 Finnish 2 Lithuanian 2 Romanian 2 Turkish 2 Chinese 2 Afrikaans 1 Modern Greek (1453-) 1 Estonian 1 Macedonian 1
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Author
All
Bach, Stefan 104 Spengel, Christoph 91 Peichl, Andreas 88 Fuest, Clemens 86 Auerbach, Alan J. 72 Slemrod, Joel 70 Keen, Michael 58 Creedy, John 53 Rose, Manfred 48 Kotlikoff, Laurence J. 44 Poterba, James M. 42 Tanzi, Vito 41 Wiegard, Wolfgang 41 Haan, Peter 40 Petersen, Hans-Georg 40 Bargain, Olivier 39 Keuschnigg, Christian 39 Martinez-Vazquez, Jorge 39 Schöb, Ronnie 38 Steiner, Viktor 36 Bovenberg, Ary Lans 35 Klemm, Alexander 35 Alm, James 34 Zodrow, George R. 34 Boss, Alfred 31 Decoster, André 31 Hendershott, Patric H. 31 Bird, Richard M. 30 Fehr, Hans 30 Kleven, Henrik Jacobsen 30 Koskela, Erkki 30 Pirttilä, Jukka 30 Cnossen, Sijbren 29 Ahmad, Ehtisham 28 Apps, Patricia 28 Devereux, Michael P. 28 Freebairn, John William 28 Hubbard, R. Glenn 28 Sørensen, Peter Birch 28 Blundell, Richard W. 27
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Institution
All
International Monetary Fund (IMF) 509 International Monetary Fund 387 National Bureau of Economic Research 162 OECD 41 European Commission / Directorate-General for Taxation and Customs Union 25 United States / Congress / House / Committee on Ways and Means 24 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 23 European Commission / Directorate-General for Economic and Financial Affairs 19 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 18 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 18 Internationaler Währungsfonds 17 National Tax Association 15 World Bank 15 Zentrum für Europäische Wirtschaftsforschung 15 Deutschland / Bundesministerium der Finanzen 13 EconWPA 13 Institut Finanzen und Steuern 13 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 13 Organisation for Economic Co-operation and Development 13 Österreichisches Institut für Wirtschaftsforschung 13 CESifo 12 Deutsches Institut für Wirtschaftsforschung 12 Harvard Law School / International Tax Program 12 Zentrum für Europäische Wirtschaftsforschung (ZEW) 12 Europäische Kommission / Generaldirektion Steuern und Zollunion 11 American Enterprise Institute 10 Economics Department, Queen's University 10 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 10 Harvard Institute for International Development 10 Inter-American Development Bank 10 Kanada / Department of Finance 10 United States / Congress / Senate / Committee on Finance 10 American Enterprise Institute for Public Policy Research 9 C.E.P.R. Discussion Papers 9 Institute for the Study of Labor (IZA) 9 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 9 USA / Congress / Senate / Committee on Finance 9 Bund der Steuerzahler / Karl-Bräuer-Institut 8 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 8 Edward Elgar Publishing 8
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Published in...
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IMF Staff Country Reports 361 NBER working paper series 160 National tax journal 152 IMF Working Papers 145 NBER Working Paper 144 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 137 Working paper / National Bureau of Economic Research, Inc. 133 CESifo working papers 126 Working paper 93 Der Betrieb 88 International tax and public finance 87 IMF working papers 85 Journal of public economics 77 Discussion paper series / IZA 72 Betriebs-Berater : BB 66 CESifo Working Paper Series 60 FinanzArchiv : European journal of public finance 58 IMF working paper 58 CESifo Working Paper 51 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 50 Discussion paper / Centre for Economic Policy Research 47 Discussion paper 42 The American economic review 40 Working papers / OECD, Economics Department 40 Ifo-Schnelldienst 39 OECD Economics Department Working Papers 38 Public finance review : PFR 38 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 37 Fiscal studies : the journal of the Institute for Fiscal Studies 37 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 36 Vision : journal of Indian taxation 36 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 34 Europäische Hochschulschriften / 5 34 ZEW discussion papers 34 IMF Working Paper 32 IZA Discussion Paper 32 Institut Finanzen und Steuern : ifst 32 IFSt-Schrift 31 EUROMOD working paper series 29 IMF country report 29
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Source
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ECONIS (ZBW) 12,294 RePEc 1,065 EconStor 231 USB Cologne (EcoSocSci) 205 BASE 14 ArchiDok 11 Other ZBW resources 8
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Showing 1 - 50 of 13,828
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
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The reform of the Flemish registration and annual road taxes : an ex post analysis of their impact on the CO2 emission factors of new cars
Franckx, Laurent; Hoornaert, Bruno - 2024
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Do we have the tools for achieving distributive tax justice?
Alm, James - 2024
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Taxing top incomes in the emerging world : economic impact under the microscope
Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...
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Can tax reforms shape food consumption? an investigation of the impact of the Brazilian VAT
Pereda, Paula Carvalho; Portela, Tainá; Ravaioli, Patrícia - 2024
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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...
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Corporate taxes and labor market informality evidence from China
Deng, Guoying; Du, Pengcheng; Hernandez, Manuel A.; Xu, Shu - 2024
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Tax system design, tax reform, and labor supply
Pfeil, Katharina; Kasper, Matthias; Necker, Sarah; … - 2024
This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the lower or upper end of the income distribution. Our...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015070075
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
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Effect of the shadow economy on tax reform in developing countries
Gnangnon, Sèna Kimm - In: Economies : open access journal 11 (2023) 3, pp. 1-49
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the "structural tax reform" (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby et al. (2020) [Tax revenue mobilization...
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick J.; Landefeld, Paul - 2023
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Evaluating the discrete choice and BN methods to estimate labor supply functions
Blomquist, Nils Sören - 2023
Estimated labor supply functions are important tools when designing an optimal income tax or calculating the effect of tax reforms. It is therefore of large importance to use estimation methods that give reliable results and to know their properties. In this paper Monte Carlo simulations are...
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Do we have the tools for achieving distritutive tax justice?
Alm, James - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014448269
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What drives the performance of value-added tax? : investigating the effectiveness of tax administration in Serbia
Cakić, Milica Ristić; Đurović Todorović, Jadranka; … - In: Ekonomske teme 61 (2023) 4, pp. 477-496
It is generally accepted that within nations devoid of significant limitations on administrative capacity, all products and services should be subject to a uniform value-added tax (VAT). If compliance is impeccable, the c-efficiency of VAT in these countries, which measures actual revenue over...
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Reforming energy excise duties : a possible balance between environmental and redistributive objectives
Lanterna, Federica - 2023
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Transitory earnings opportunities and educational scarring of men
Jósef Sigurdsson - 2023
Men have fallen behind women in education in developed countries. Why? I study the impact of a transitory increase in the opportunity cost of schooling on men's and women's educational attainment. I exploit a reform in Iceland that lowered income taxes to zero for one year and compare teenagers...
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Towards an effective taxpayer complaint handling mechanism : the case for a tax ombudsman in uganda
Rukundo, Solomon - 2023
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Transitory earnings opportunities and educational scarring of men
Jósef Sigurdsson - 2023
Men have fallen behind women in education in developed countries. Why? I study the impact of a transitory increase in the opportunity cost of schooling on men's and women's educational attainment. I exploit a reform in Iceland that lowered income taxes to zero for one year and compare teenagers...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014251210
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...
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Public expenditure and tax policy for the post-war reconstruction of Ukraine
Bogdan, Tetiana; Jovanović, Branimir - 2023
Public spending will play the decisive role in the reconstruction of Ukraine, in rendering aid to the population, providing emergency services, reconstructing infrastructure and driving industrial development in the coming years. For economic recovery and sustainable development in the post-war...
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
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Does the type of nominal personal income tax rate affect its progressivity? : a case study from the Czech Republic
Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111
Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal...
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The quantitative effect of the Thatcherism taxation programme : computational experiments based on a dynamic general equilibrium model
Wilson, Robbie Noel; Vasilev, Aleksandar - 2023
This paper analyses the quantitative welfare effects of the Thatcherism taxation programme reforms. Modern macroeconomic techniques are put into application to the important historical fiscal reforms. The Paper provides details of the Thatcherism taxation reform, the changes in taxation rates...
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The rates of budget-forming taxes in Ukraine : is a radical reduction advisable?
Sokolovska, Alla - In: Economy and forecasting : scientific journal (2023) 2, pp. 58-81
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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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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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Tax reform on monopoly platformer in borderless economy : the incidence on prices and efficiency consequences
Morita, Shigeo; Nishimura, Yukihiro; Okoshi, Hirofumi - 2025
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Transitory Earnings Opportunities and Educational Scarring of Men
Sigurdsson, Jósef - 2025
I study how transitory increases in the opportunity cost of schooling affect dropout rates and long-run outcomes. Exploiting a tax-free year in Iceland and comparing teenagers around compulsory schooling age, I document increased dropout rates and a permanent loss in educational attainment for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015398869
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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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Scottish council tax : ripe for reform
Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2025
Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. With properties still assigned...
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Fiscal and Distributional Implications of VAT Reforms in Zimbabwe
Sharma, Dhiraj; Chingozha, Tawanda; Goldman, Maya; … - 2025
Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...
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Simulaties aanpassing belastingtarieven
Beninger, Denis; Van Camp, Guy; Vandelannoote, Dieter - 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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Environmental tax reform and corporate tax avoidance : a quasi-natural experiment on China’s environmental protection tax law
Jing, Zhongbo; Zhang, Wei; Zhao, Pengcheng; Zhao, Yang - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372601
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Transitory earnings opportunities and educational scarring of men
Jósef Sigurdsson - 2025
I study how transitory increases in the opportunity cost of schooling affect dropout rates and long-run outcomes. Exploiting a tax-free year in Iceland and comparing teenagers around compulsory schooling age, I document increased dropout rates and a permanent loss in educational attainment for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371972
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330407
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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...
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Sub-national property tax reform and tax bargaining : lessons from a quasi-randomized reform program in Sierra Leone
Prichard, Wilson; Jibao, Samuel; Orgeira Pillai, Nicolas - In: World development : the multi-disciplinary … 185 (2025), pp. 1-14
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Tax policy expectations and investment
Gallemore, John; Hollander, Stephan; Jacob, Martin; … - In: Journal of accounting research 63 (2025) 1, pp. 363-412
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Impact of tax reforms in applied models : which functional forms should be chosen for the demand system? : theory and application for Morocco
Abdelkhalek, Touhami; Boccanfuso, Dorothée - 2022
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The tax system of OECD countries and main recommendations from the Organisation : parameters for a tax reform in Brazil
Carvalho Junior, Pedro Humberto Bruno de - 2022
This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the...
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Tax amnesty and taxpayers' noncompliant behaviour : evidence from Indonesia
Nuryanah, Siti; Gunawan, Gunawan - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...
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The 2003 tax reform and corporate payout policy in the US
Danilo, Stojanović - 2022
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Pillar 2's Impact on Tax Competition
Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon - 2022
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013337674
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Politics and income taxes : progress and progressivity
Berliant, Marcus C.; Boyer, Pierre C. - 2022
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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