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  • Search: subject_exact:"Einkommensteuerrecht"
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Year of publication
Subject
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Einkommensteuer 13,694 Income tax 13,609 Theory 4,559 Theorie 4,557 Deutschland 2,593 Germany 2,048 Steuerreform 1,792 Tax reform 1,779 Optimale Besteuerung 1,716 Optimal taxation 1,712 USA 1,600 United States 1,563 Einkommensteuerrecht 1,383 Steuerwirkung 1,305 Steuervergünstigung 1,289 Tax effects 1,281 Tax incentive 1,277 Einkommensverteilung 1,165 Income distribution 1,152 Arbeitsangebot 1,077 Labour supply 1,072 Umverteilung 979 Redistribution 977 Steuerprogression 866 Progressive taxation 863 Steuerpolitik 800 Steuererhebungsverfahren 789 Taxation procedure 789 Körperschaftsteuer 749 Tax policy 731 Corporate income tax 706 Kapitalertragsteuer 677 Capital income tax 671 Steuervermeidung 661 Tax avoidance 650 Corporate taxation 569 Unternehmensbesteuerung 569 Steuerbelastung 556 Tax burden 545 Steuermoral 489
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Online availability
All
Free 4,807 Undetermined 1,584 CC license 98
Type of publication
All
Book / Working Paper 8,753 Article 5,932 Journal 85
Type of publication (narrower categories)
All
Article in journal 4,719 Aufsatz in Zeitschrift 4,719 Graue Literatur 3,436 Non-commercial literature 3,436 Working Paper 2,911 Arbeitspapier 2,908 Aufsatz im Buch 698 Book section 698 Hochschulschrift 633 Thesis 435 Amtsdruckschrift 241 Government document 241 Collection of articles of several authors 162 Sammelwerk 162 Bibliografie enthalten 154 Bibliography included 154 Dissertation u.a. Prüfungsschriften 134 Konferenzschrift 117 Gesetz 108 Law 107 Lehrbuch 70 Textbook 57 Conference proceedings 56 Statistik 54 Collection of articles written by one author 46 Sammlung 46 Statistics 43 Conference paper 42 Konferenzbeitrag 42 Advisory report 40 Gutachten 40 Aufsatzsammlung 38 Handbook 37 Handbuch 37 No longer published / No longer aquired 34 Ratgeber 21 Mehrbändiges Werk 20 Multi-volume publication 20 Rezension 18 Mikroform 16
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Language
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English 11,139 German 2,443 Undetermined 625 Spanish 156 French 117 Italian 66 Polish 45 Hungarian 43 Swedish 42 Dutch 33 Portuguese 19 Russian 17 Finnish 16 Danish 14 Croatian 9 Norwegian 7 Bulgarian 6 Afrikaans 4 Czech 4 Slovak 3 Modern Greek (1453-) 2 Romanian 2 Slovenian 2 Turkish 2 Chinese 2 Macedonian 1 Serbian 1
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Author
All
Creedy, John 136 Slemrod, Joel 102 Aronsson, Thomas 99 Kaplow, Louis 96 Saez, Emmanuel 91 Lehmann, Etienne 88 Peichl, Andreas 74 Boadway, Robin W. 66 Bierbrauer, Felix 63 Lambert, Peter J. 58 Jacobs, Bas 55 Gemmell, Norman 52 Jacquet, Laurence 52 Fuest, Clemens 51 Blomquist, Nils Sören 48 Bastani, Spencer 46 Alm, James 44 Johansson-Stenman, Olof 44 Pestieau, Pierre 43 Haan, Peter 42 Bach, Stefan 41 Guner, Nezih 41 Micheletto, Luca 41 Tuomala, Matti 41 Piketty, Thomas 39 Feenberg, Daniel 38 Van der Linden, Bruno 38 Poterba, James M. 37 Boyer, Pierre C. 36 Merz, Joachim 35 Steiner, Viktor 35 Sørensen, Peter Birch 35 Cremer, Helmuth 34 Rose, Manfred 32 Ventura, Gustavo 32 Krueger, Dirk 31 Rosen, Harvey S. 31 Rees, Ray 30 Sachs, Dominik 30 Thoresen, Thor Olav 30
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Institution
All
National Bureau of Economic Research 258 OECD 109 USA / Joint Committee on Taxation 28 Canadian Tax Foundation 22 Deutschland / Bundesministerium der Finanzen 15 Institut Finanzen und Steuern 14 Verlag Dr. Kovač 14 Kanada / Department of Finance 11 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 11 International Bureau of Fiscal Documentation 10 Internationaler Währungsfonds 10 Ungarn / Pénzügyminisztérium 10 Commerce Clearing House 9 Springer Fachmedien Wiesbaden 9 United States / Congress / Senate / Committee on Finance 9 Deutsche Steuer-Gewerkschaft 7 USA / General Accounting Office 7 United States / Congress / Joint Committee on Internal Revenue Taxation 7 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 6 Deutsche Steuerjuristische Gesellschaft 6 Deutsches Wissenschaftliches Institut der Steuerberater 6 Edward Elgar Publishing 6 International Monetary Fund 6 International Monetary Fund / Fiscal Affairs Dept 6 USA / Congress / House of Representatives / Committee on Ways and Means 6 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 5 NWB Verlag 5 USA / Congress / Senate / Committee on Finance 5 Zentrum für Europäische Wirtschaftsforschung 5 Brookings Institution 4 Bund der Steuerzahler / Karl-Bräuer-Institut 4 CCH Canadian Limited 4 Chancellor of the Exchequer 4 Deutsches Institut für Wirtschaftsforschung 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 4 Erich Schmidt Verlag 4 European Commission / Directorate-General for Economic and Financial Affairs 4 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 4 Großbritannien / Board of Inland Revenue 4 Internationale Vereinigung für Steuerrecht 4
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Published in...
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NBER working paper series 256 CESifo working papers 252 National tax journal 239 NBER Working Paper 219 Working paper / National Bureau of Economic Research, Inc. 214 Journal of public economics 204 International tax and public finance 137 Discussion paper series / IZA 125 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 104 CESifo Working Paper Series 99 Betriebs-Berater : BB 94 Der Betrieb 94 Public finance review : PFR 94 Working paper 87 FinanzArchiv : European journal of public finance 86 IZA Discussion Paper 84 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 78 OECD Tax Statistics 68 Discussion paper 67 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 59 Tax law review 58 Discussion paper / Centre for Economic Policy Research 56 Discussion papers / CEPR 52 Journal of public economic theory 52 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 52 CESifo Working Paper 51 Public finance 48 EUROMOD working paper series 47 Umeå economic studies 47 Advances in taxation 46 Europäische Hochschulschriften / 5 44 Economics letters 43 Finanz-Rundschau : FR ; deutsches Steuerblatt 43 The American economic review 43 Working paper series 40 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 37 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 37 Deutsche Steuer-Zeitung : DStZ 33 Discussion papers / Deutsches Institut für Wirtschaftsforschung 33 The Scandinavian journal of economics 33
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Source
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ECONIS (ZBW) 14,382 USB Cologne (EcoSocSci) 383 EconStor 5
Showing 1 - 50 of 14,770
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Unintended effects of transparency : the consequences of income disclosure by politicians
Neisser, Carina; Wehrhöfer, Nils - 2025
Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we show that MPs increased their outside income...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192276
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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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Tax audits and their effects on tax compliance
Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - In: econPol Forum : a bi-monthly journal on European … 26 (2025) 1, pp. 41-44
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...
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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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Republic of Armenia : Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
International Monetary Fund / Fiscal Affairs Dept - 2025
This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps
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Teach to comply? : evidence from a taxpayer education program in Rwanda
Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - In: International tax and public finance 32 (2025) 1, pp. 120-162
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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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Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...
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Income Taxation of the Top Earners in Honduras
Scot, Thiago; Bachas, Pierre; Canales Licona, Sahira Rocio - 2025
This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through collaboration with the Honduras Tax Authority (SAR), reveals a crucial link between the...
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Optimal redistributive charity
Aronsson, Thomas; Johansson-Stenman, Olof; Wendner, Ronald - 2025
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 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...
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Revealing inequality aversion from tax policy and the role of non-discrimination
Berg, Kristoffer - In: Economica 92 (2025) 366, pp. 483-506
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On the redistributive impact of the personal income tax : evidence from South Africa
Riedel, Nadine; Zinke, Ida - 2025
South Africa is one of the most unequal economies globally. In this paper, we examine the design of its personal income tax (PIT), with a focus on its redistributive function. We apply the Pfähler decomposition method to analyse the redistributive effects of key components of the South African...
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Taxes today, benefits tomorrow
Le Barbanchon, Thomas - 2025
This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of the unemployment insurance benefit-withdrawal schedule. I extend the bunching formula of Saez (2010) to a dynamic setting that accounts for the value of future benefits tied to...
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Federal personal income tax relief : lessons from British Columbia
Fuss, Jake; Munro, Grady; Campbell, Gordon - 2025
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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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Taxing the wealthy in Haiti : evidence from a survey experiment on property tax preferences
López García, Ana Isabel; Berens, Sarah Andrea - 2025
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
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Optimal nonlinear income taxation for non-cooperative couples
Obara, Takuya; Ogawa, Yoshitomo - 2025
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Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation
Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 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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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...
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Alberta's lost tax advantage
Hill, Tegan; Li, Nathaniel - 2025
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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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Is charitable giving political? : evidence from wealth and income tax returns
Cagé, Julia; Guillot, Malka - 2025
Is charitable giving politically motivated? This article uses exhaustive administrative household panel data and a natural experiment to investigate the giving behavior of wealthy households and quantify their preferences for charitable and political donations. Our dataset includes all the...
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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...
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Tax progressivity, economic booms and trickle-up economics
Jackson, Laura; Otrok, Christopher M.; Owyang, Michael T.; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406607
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Pensions, income taxes, and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - In: International economic review 66 (2025) 1, pp. 143-174
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Republic of the Marshall Islands : Technical Assistance Report-Consumption and Income Tax Reform
International Monetary Fund / Fiscal Affairs Dept - 2025
This report provides analysis and advice on tax policy and administration reforms to modernize and improve the income and consumption tax system. On consumption taxes, the key recommendation is to replace the current system that is based on import tariffs, a business turnover tax, and local...
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Can we afford a child? : the positive effect of his and her income on first births - evidence from longitudinal tax data, 2003-2021
Gil-Hernández, Carlos J.; Vignoli, Daniele; Guetto, … - 2025
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Robustly estimating Japan's Gini coefficient for individual earned income using household survey and tax agency data
Tani, Naoki; Ohno, Taro - 2025
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Optimal taxation with multiple incomes and types
Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - In: Theoretical economics : TE ; an open access journal in … 20 (2025) 2, pp. 543-581
We analyze the optimal nonlinear income tax schedule for taxpayers with multiple incomes and multiple unobserved characteristics. We identify smoothness assumptions and extensions of the single crossing conditions that enable the characterization of the optimum through variational calculus. Both...
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Insurance, redistribution, and the inequality of lifetime income
Haan, Peter; Kemptner, Daniel; Prowse, Victoria; … - In: Quantitative economics : QE ; journal of the … 16 (2025) 2, pp. 565-613
Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax‐and‐transfer system in mitigating such inequalities, which could otherwise lead to disparities in living standards. Utilizing a life‐cycle model, we determine that the...
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The government’s proposed reforms to health-related benefits : incomes, insurance and incentives
Latimer, Eduin; Oulton, Matthew; Waters, Tom - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423903
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Taxes on lifetime income : a good idea?
Krueger, Dirk; Wu, Chunzan - 2025
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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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The sovereign bond issuance and tax competition for portfolio investment : a political economy approach
Terai, Kimiko - 2025
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Do personal income taxes affect corporate tax-motivated profit shifting?
De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - In: Journal of accounting and economics 79 (2025) 2/3, pp. 1-29
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Secession, fiscal policy, and natural resources
Sato, Shigeharu; Ohno, Tadahisa - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338887
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Effective mechanisms for raising tax revenues
Kang, Jong Woo; Tolin, Lovely - 2025
How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates that expanding the tax base as a...
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Effects of countercyclical policies on women's and men's incomes during the COVID-19 pandemic : a gender analysis of personal taxes and transfers in Colombia, Ecuador and the plurinational state of Bolivia
Collado, Diego; Bidegain, Nicole - 2025
At the fourteenth session of the Regional Conference on Women in Latin America and the Caribbean, just weeks before the onset of the coronavirus disease (COVID-19) pandemic, the region’s governments undertook to “implement gender-sensitive countercyclical policies, in order to mitigate the...
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Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025
Deutschland <Bundesrepublik> / Bundesminister der …; … - 2025 - Stand: Mai 2025
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What impact do tax agents have on taxpayers' compliance in Uganda? : evidence from tax administrative data
Occhiali, Giovanni; Kalyango, Frederik - 2025
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A story of the wealthiest: income and wealth mobility among tax filers in Colombia
Montoya Castaño, Alejandro; Gamboa, Luis Fernando - 2024
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Where to locate tax employees? : the role of tax complexity and tax risk implications
Giese, Henning; Koch, Reinald; Sureth, Caren - 2024
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The impact of tax audits on compliance dynamics in a developing economy
Hidayat, Agus - 2024
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Immigration, inequality and income taxes
Bächli, Mirjam; Glitz, Albrecht - 2024
Immigration may affect income inequality not only by changing factor prices but also by inducing policy makers to adjust the prevailing income tax system. We assess the relative importance of these economic and political channels using administrative data from Switzerland where local authorities...
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The tax wedge on the employer side in Italy
Caiumi, Antonella; Rinaldi, Marco - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325292
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