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Year of publication
Subject
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Tax simplification 302 Steuervereinfachung 300 Deutschland 115 Steuerreform 115 Germany 113 Tax reform 109 Einkommensteuer 87 Income tax 85 USA 64 United States 63 Steuergerechtigkeit 35 Theorie 35 Theory 35 Steuersystem 34 Steuererhebungsverfahren 33 Tax fairness 33 Taxation procedure 33 Corporate taxation 32 Tax system 32 Unternehmensbesteuerung 32 Welt 30 World 30 Steuermoral 29 Steuerpolitik 29 Tax compliance 29 Steuerrecht 28 Tax policy 28 Steuerwirkung 21 Steuerbelastung 20 Tax burden 20 Comparison 19 Tax effects 19 Vergleich 19 Flat Tax 18 Flat tax 18 Steuervermeidung 18 Tax law 18 Experiment 16 Tax avoidance 16 Großbritannien 15
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Online availability
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Free 91 Undetermined 31 CC license 2
Type of publication
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Book / Working Paper 174 Article 139
Type of publication (narrower categories)
All
Article in journal 88 Aufsatz in Zeitschrift 88 Graue Literatur 82 Non-commercial literature 82 Aufsatz im Buch 46 Book section 46 Working Paper 45 Arbeitspapier 43 Amtsdruckschrift 24 Government document 24 Hochschulschrift 18 Collection of articles of several authors 13 Sammelwerk 13 Thesis 11 Aufsatzsammlung 9 Konferenzschrift 9 Conference proceedings 6 Festschrift 3 Mehrbändiges Werk 2 Multi-volume publication 2 Advisory report 1 Article 1 Bibliografie 1 Glossar enthalten 1 Glossary included 1 Gutachten 1 Quelle 1 Rezension 1
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Language
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English 182 German 121 Undetermined 7 French 1 Polish 1 Russian 1 Ukrainian 1
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Author
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Peichl, Andreas 12 Fuest, Clemens 9 Petersen, Hans-Georg 9 Schaefer, Thilo 9 Rose, Manfred 8 Bizer, Kilian 7 Imbert, Clément 7 Kirchhof, Paul 7 Luts, Maarten 7 Spinnewijn, Johannes 7 Tsankova, Teodora 7 De Neve, Jan-Emmanuel 6 Dynarski, Susan M. 6 Scott-Clayton, Judith E. 6 Awasthi, Rajul 5 Bayraktar, Nihal 5 Blaufus, Kay 5 Bradford, David F. 5 Buttrick, Steve 5 Mackscheidt, Klaus 5 Sabirianova Peter, Klara 5 Schanz, Deborah 5 Slemrod, Joel 5 Sturm, Susann 5 Duncan, Denvil 4 Hoppe, Thomas 4 James, Simon R. 4 Piza, Caio 4 Sawyer, Adrian J. 4 Sureth, Caren 4 Wagner, Franz W. 4 Wiederspan, Mark 4 Alm, James 3 Binh Tran-Nam 3 Birch, William Francis 3 Blesse, Sebastian 3 Borell, Rolf 3 Evers, Lisa 3 Fischer, Antje 3 Flach, Juliane 3
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Institution
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National Bureau of Economic Research 5 International Monetary Fund (IMF) 4 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 4 Stiftung Marktwirtschaft 3 Stiftung Marktwirtschaft / Kommission Steuergesetzbuch 3 District of Columbia / Tax Revision Commission 2 Finanzwissenschaftlichen Forschungsinstitut, Wirtschafts- und Sozialwissenschaftliche Fakultät 2 USA / Congress / House of Representatives / Committee on the Judiciary / Subcommittee on Commercial and Administrative Law 2 USA / General Accounting Office 2 USA / Subcommittee on Select Revenue Measures 2 United States / Congress / House / Committee on Ways and Means 2 United States / Congress / Senate / Committee on Finance 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 American Enterprise Institute for Public Policy Research 1 Certified General Accountants Association of Canada - CGA 1 Conference on Tax Simplification and Anti-Avoidance Legislation, 28.6.1974 1 Deutsche Steuerjuristische Gesellschaft 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Erich Schmidt Verlag 1 Expertengespräch Integrationsmodelle <2005, Berlin> 1 Fachhochschule für Finanzen <Nordkirchen> 1 Fraser Institute 1 Goethe-Universität Frankfurt am Main 1 Großbritannien / Board of Inland Revenue 1 Heidelberger Steuerkreis 1 Institute for Fiscal Studies 1 International Finance Corporation 1 Internationaler Währungsfonds 1 Multilateral Investment Guarantee Agency 1 Neuseeland / Inland Revenue Department 1 Neuseeland / Policy Advice Division 1 Springer Fachmedien Wiesbaden 1 Stiftung Marktwirtschaft / Tagung <2023, Berlin> 1 USA / Congress / House of Representatives / Committee on Small Business 1 USA / Congress / House of Representatives / Committee on Small Business / Subcommittee on Tax, Finance, and Exports 1 USA / Congress / House of Representatives / Committee on Ways and Means 1 USA / Congress / Joint Economic Committee / Subcommittee on Economic Stabilization 1 USA / Congress / Senate / Committee on Finance 1 USA / Congress / Senate / Committee on Small Business 1
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Published in...
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A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 6 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 6 Finanzwissenschaftliche Diskussionsbeiträge 5 NBER working paper series 5 National tax journal 5 Steuervereinfachung : Festschrift für Dietrich Meyding zum 65. Geburtstag 5 Working paper / National Bureau of Economic Research, Inc. 5 NBER Working Paper 4 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 4 Advances in taxation 3 Am Staat vorbei : Transparenz, Fairness und Partizipation kontra Steuerhinterziehung 3 Deutsche Steuer-Zeitung : DStZ 3 Discussion paper 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Festschrift für Joachim Lang zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung 3 Finanzwissenschaftliche Forschungsarbeiten 3 Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP 3 Public finance review : PFR 3 The American journal of tax policy 3 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 3 Betriebs-Berater : BB 2 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 2 Das Grundeinkommen : Würdigung - Wertungen - Wege 2 FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 IMF Working Papers 2 Institut Finanzen und Steuern : ifst 2 International tax and public finance 2 Journal of business economics : JBE 2 Journal of development economics 2 MPRA Paper 2 Orientierungen zur Wirtschafts- und Gesellschaftspolitik 2 Policy Research Working Paper 2 Policy research working paper : WPS 2 Schriften zur Wirtschaftstheorie und Wirtschaftspolitik 2 SpringerLink / Bücher 2 Steuerwissenschaften und betriebliches Rechnungswesen : Strukturen, Prinzipien, Neuerungen ; Festschrift für Herbert Kofler zum 60. Geburtstag 2 Variations in economic analysis : essays in honor of Eli Schwartz 2 Vierteljahrshefte zur Wirtschaftsforschung 2 WSI-Mitteilungen : Zeitschrift des Wirtschafts- und Sozialwissenschaftlichen Instituts der Hans-Böckler-Stiftung 2
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Source
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ECONIS (ZBW) 299 RePEc 11 EconStor 3
Showing 1 - 50 of 313
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Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia
Satyadini, Agung Endika; Rosid, Arifin - In: Bulletin of Indonesian economic studies 60 (2024) 2, pp. 217-238
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050599
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The tax complexity index : a survey-based country measure of tax code and framework complexity
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - In: The European accounting review 32 (2023) 2, pp. 239-273
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014299257
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Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60
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Steuerentflechtung und -vereinfachung: ein Märchen aus 10.801 Gebietskörperschaft? : eine Tagung der Stiftung Marktwirtschaft am 7. Februar 2023 in Berlin : Tagungsbericht
Kohlstruck, Tobias (ed.) - Stiftung Marktwirtschaft / Tagung <2023, Berlin> - 2023
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Simplification in Transfer Pricing
Navarro, Aitor - 2022
Despite the inherent complexity that the enforcement of transfer pricing rules entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014242976
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Do institutions advocate tax simplification? : insights from a panel of 88 countries
Binh Thai Pham; Trang Thi Thuy Nguyen - In: Economic change & restructuring 57 (2024) 3, pp. 1-39
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The X Tax in the World Economy
Bradford, David F. - 2021
This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach sidesteps the transferpricing problem. It remains in the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013243969
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The Return to Tax Simplification : an Econometric Analysis
Slemrod, Joel - 2021
The purpose of this paper is to provide estimates of the probable saving in the resource cost of complying with the tax law that would result from simplifying the individual income tax law. These estimates are based on an econometric analysis of the tax filing behavior in 1982 of a sample of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013232458
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The Office of Tax Simplification : The Way Forward?
Sherwood, Jeremy; Evans, Chris; Tran-Nam, Binh - 2021
In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK’s initiative of establishing a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013251939
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Do People Really Want a Simple Tax System? Evidence on Preferences Towards Income Tax Simplification
Blesse, Sebastian - 2020
Using new survey and experimental data for a representative sample of the German population, we study preferences for tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax simplification is generally desirable. Consistent with this general...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012844655
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Income tax law simplification and tax compliance : a case of medium taxpayers in Zanzibar
Khalfan, Shuweikha; Kitindi, Ernest; Chalu, Henry - In: Business management review : journal of the University … 23 (2020) 1, pp. 1-18
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Simplifying Tax Incentives and Aid for College : Progress and Prospects
Dynarski, Susan M. - 2020
No abstract The application for federal student aid is longer than the tax returns filled out by the majority of US households. Research suggests that complexity in the aid process undermines its effectiveness in inducing more students into college. In 2008, an article in this journal showed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012825777
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How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium
De Neve, Jan‐Emmanuel; Imbert, Clément - 2019
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran five experiments spanning the tax process which varied the communication of the tax administration with all income taxpayers in Belgium. A consistent picture emerges across experiments: (i)...
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About FairTax
Gunnarsson, Åsa; Nerudová, Danuše; Schratzenstaller, … - In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 133
Our research shows that in the ongoing discussion concerning ‘the social dimension of Europe’, it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to...
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012016784
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012175980
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Measuring tax complexity across countries : a survey study on MNCs
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019
Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109842
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How to improve tax compliance? : evidence frompopulation-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012222544
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Do people really want a simple tax system? : evidence on preferences towards income tax simplification
Blesse, Sebastian; Buhlmann, Florian; Doerrenberg, Philipp - 2019
Using new survey and experimental data for a representative sample of the German population, we study preferences for tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax simplification is generally desirable. Consistent with this general...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012137284
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The income tax compliance costs of private households : empirical evidence from Germany
Blaufus, Kay; Hechtner, Frank; Jarzembski, Janine K. - In: Public finance review : PFR 47 (2019) 5, pp. 925-966
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012122005
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Rechtsgrundlagen für ein neues Steuersystem : rechtlicher Wegweiser zu einer grundlegenden Reform der Besteuerung des Einkommens der Bürger
Rose, Manfred - 2022
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Performance of tax simplification around the world : a panel frontier analysis
Trang Thi Thuy Nguyen; Binh Thai Pham; Prior, Diego; … - In: Socio-economic planning sciences : the international … 80 (2022), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013191255
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Tax avoidance and evasion in a dynamic setting
Degl'Innocenti, Duccio Gamannossi; Levaggi, Rosella; … - In: Journal of economic behavior & organization : JEBO 204 (2022), pp. 443-456
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - In: Journal of political economy 129 (2021) 5, pp. 1425-1463
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Can Tax Simplification Help Lower Tax Corruption?
Awasthi, Rajul - 2017
This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012972935
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011747445
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011740804
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Erbschaftsteuer : Flat-Tax-Modell schlecht für kleine Unternehmen
Beznoska, Martin; Hentze, Tobias - In: IW-Kurzberichte (2017) 32
Ein Flat-Tax-Modell mit einer breiten Bemessungsgrundlage und einem einheitlichen Steuersatz würde die Erbschaftssteuer vereinfachen. Im Vergleich zum jetzigen Recht müssten dann Erben von kleinen und mittleren Unternehmen höhere Steuern zahlen, während große Erb- und Schenkungsfälle in...
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Some Cautions Regarding Tax Simplification
Fleming, J. Clifton - 2016
Although tax simplification enjoys the attractiveness of being the opposite of complexity, it can have untoward effects as illustrated by the examples of a capitation tax, an international income tax regime that lacks rigorous base protection measures, and a system of negotiated tax liabilities....
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Ukraine : technical assistance report-reducing social security contributions and improving the corporate and small business tax system
Internationaler Währungsfonds - 2016
This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...
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Tax Benefits for College Attendance
Dynarski, Susan M. - 2016
National efforts to promote college enrollment are increasingly delivered through tax-based assistance, including tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions. This paper outlines the main tax-based student aid...
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Tax Benefits for College Attendance
Dynarski, Susan - 2016
National efforts to promote college enrollment are increasingly delivered through tax-based assistance, including tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions. This paper outlines the main tax-based student aid...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012456547
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Revisiting the Impact of the Brazilian SIMPLES Program on Firms' Formalization Rates
Piza, Caio - 2016
A recent survey of rigorous impact evaluations of programs to help small and medium-size firms to formalize indicates that the programs do not seem to work for most informal firms. One of the few exceptions finds large effects of a tax simplification program in Brazil called SIMPLES on firms'...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012571195
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Managing tax complexity : the state of play after Henry
Binh Tran-Nam; Evans, Chris; Krever, Richard E.; … - In: Economic papers : a journal of applied economics and policy 35 (2016) 4, pp. 347-358
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Public policy reforms and taxplayer preferences: contributions to empirical public economics
Blesse, Sebastian - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012586148
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Von der Steuervielfalt zum Steuersystem : Wegweiser zu einer grundlegenden Reform der Besteuerung des Einkommens der Bürger und des Gewinns von Unternehmen
Rose, Manfred - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012163305
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Essays on tax complexity
Sturm, Susann - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012261123
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The effect of simplified cash accounting on tax and financial accounting compliance costs
Blaufus, Kay; Hoffmann, Franziska - In: Journal of business economics : JBE 90 (2020) 2, pp. 173-205
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012207229
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Die Vorschläge zum steuerpolitischen Ideenwettbewerb
Meister, Michael (ed.) - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205511
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Tax Simplification – An Accident Looking for a Place to Happen?
Dabner, Justin - 2015
The stalled Tax Laws Improvement Project to simplify Australia's tax laws is/was founded on the premise that the words of an Act can be changed without impacting on its meaning. Whilst there is a (weak) common law presumption that a change in the wording of a provision is to be presumed to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013009607
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Die Vorschläge zum steuerpolitischen Ideenwettbewerb
Meister, Michael (ed.); Arndt-Brauer, Ingrid (contributor) - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013409625
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An history of US tax code complexity within computer-based return preparation
Walsh, Robert - In: Accounting & taxation : AT 11 (2019) 1, pp. 47-57
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012165302
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The Office of Tax Simplification : looking back and looking forward
Bowler, Tracey - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010480241
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Measuring tax complexity
Ulph, David - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011287248
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Can Tax Simplification Help Lower Tax Corruption?
Awasthi, Rajul; Bayraktar, Nihal - 2014
This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012572493
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Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011416429
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Income Tax Simplification Proposals
Dodge, Joseph M. - 2013
This paper proposes various moves for simplification of the task of computing the tax base under the individual income tax, with a principal view of making the income tax capable of compliance by “ordinary” individuals without the aid of tax preparation software or outside assistance....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013086250
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Simplifying Tax Incentives and Aid for College : Progress and Prospects
Dynarski, Susan - 2013
The application for federal student aid is longer than the tax returns filled out by the majority of US households. Research suggests that complexity in the aid process undermines its effectiveness in inducing more students into college. In 2008, an article in this journal showed that most of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012459954
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