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Year of publication
Subject
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Steuererhebungsverfahren 4,302 Taxation procedure 4,302 Steuervermeidung 1,042 Tax avoidance 1,040 Einkommensteuer 798 Income tax 790 Theorie 770 Theory 770 Steuermoral 613 Tax compliance 613 Internationales Steuerrecht 601 International tax law 585 Deutschland 554 Corporate taxation 538 Unternehmensbesteuerung 538 Germany 526 Gewinnverlagerung 510 Income shifting 508 OECD countries 464 OECD-Staaten 464 Körperschaftsteuer 456 Corporate income tax 453 Steuereinnahmen 433 Tax revenue 432 Finanzverwaltung 417 Fiscal administration 413 G20 countries 383 G20-Staaten 383 Dispute settlement 341 Konfliktregelung 341 USA 318 Umsatzsteuer 318 Sales tax 317 EU countries 314 EU-Staaten 314 United States 314 Steuerreform 282 Multinationales Unternehmen 280 Tax reform 278 Steuerpolitik 272
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Online availability
All
Free 1,477 Undetermined 958 CC license 82
Type of publication
All
Book / Working Paper 2,614 Article 1,670 Journal 28
Type of publication (narrower categories)
All
Article in journal 1,388 Aufsatz in Zeitschrift 1,388 Graue Literatur 1,070 Non-commercial literature 1,070 Arbeitspapier 728 Working Paper 728 Aufsatz im Buch 245 Book section 245 Amtsdruckschrift 211 Government document 211 Hochschulschrift 210 Thesis 154 Collection of articles of several authors 69 Sammelwerk 69 Aufsatzsammlung 44 Bibliografie enthalten 44 Bibliography included 44 Konferenzschrift 35 Conference proceedings 21 Conference paper 20 Konferenzbeitrag 20 Gesetz 19 Law 19 No longer published / No longer aquired 17 Advisory report 16 Gutachten 16 Handbook 13 Handbuch 13 Collection of articles written by one author 12 Lehrbuch 12 Sammlung 12 Statistik 12 Quelle 11 Textbook 11 Statistics 9 Festschrift 8 Amtliche Publikation 7 Bericht 7 Case study 7 Fallstudie 7
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Language
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English 3,499 German 684 French 32 Spanish 27 Russian 24 Italian 12 Dutch 9 Danish 7 Swedish 7 Polish 6 Croatian 5 Hungarian 5 Norwegian 4 Portuguese 4 Undetermined 4 Afrikaans 2 Czech 2 Finnish 2 Bulgarian 1 Romanian 1 Serbian 1 Ukrainian 1
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Author
All
Slemrod, Joel 44 Spengel, Christoph 40 Alm, James 37 Creedy, John 31 Aizenman, Joshua 29 Fuest, Clemens 21 Jinjarak, Yothin 18 Gemmell, Norman 17 Schjelderup, Guttorm 17 Oestreicher, Andreas 16 Kaplow, Louis 15 Evans, Chris 14 Huizinga, Harry 14 Kopczuk, Wojciech 14 Scheffler, Wolfram 14 Büttner, Thiess 13 Konrad, Kai A. 13 Runkel, Marco 13 Harju, Jarkko 12 Martinez-Vazquez, Jorge 12 Matikka, Tuomas 12 Peichl, Andreas 12 Skidmore, Mark 12 Blaufus, Kay 11 Brülhart, Marius 11 Keen, Michael 11 McKee, Michael J. 11 Richter, Wolfram F. 11 Sanz, José Félix 11 Benzarti, Youssef 10 Janský, Petr 10 Kirchler, Erich 10 Krapf, Matthias 10 Santoro, Fabrizio 10 Sebastiani, Michael 10 Siegloch, Sebastian 10 Sureth, Caren 10 Voget, Johannes 10 Brockmeyer, Anne 9 Cnossen, Sijbren 9
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Institution
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OECD 369 National Bureau of Economic Research 69 USA / General Accounting Office 13 Springer Fachmedien Wiesbaden 11 Verlag Dr. Kovač 9 European Commission / Directorate-General for Taxation and Customs Union 7 Internationale Vereinigung für Steuerrecht 6 Deutsches Wissenschaftliches Institut der Steuerberater 5 Deutschland / Bundesministerium der Finanzen 5 Internationaler Währungsfonds 5 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 5 Australien / Auditor General 4 Linde Verlag 4 Nomos Verlagsgesellschaft 4 Organisation for Economic Co-operation and Development 4 Universität Mannheim 4 World Bank 4 Österreichisches Institut für Wirtschaftsforschung 4 Australien / Taxation Office 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 3 Erich Schmidt Verlag 3 Europäische Kommission 3 Institut Finanzen und Steuern 3 United States / Congress / House / Committee on Ways and Means 3 Westfälische Wilhelms-Universität Münster 3 World Bank Group 3 Asian Development Bank 2 Centre National du Cinéma et de l'Image Animée 2 Columbia University / Department of Economics 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 2 European Commission / Directorate-General for Economic and Financial Affairs 2 European Commission / Joint Research Centre 2 European Parliament 2 European Parliament / Directorate-General for Internal Policies of the Union 2 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 2 Finanzwissenschaftliches Forschungsinstitut <Köln> 2 Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Friedrich-Schiller-Universität Jena 2 Gosudarstvennyj Universitet Upravlenija <Moskau> 2
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 210 OECD/G20 base erosion and profit shifting project 126 National tax journal 83 NBER working paper series 68 International tax and public finance 66 CESifo working papers 64 NBER Working Paper 55 Working paper 55 Working paper / National Bureau of Economic Research, Inc. 55 Journal of public economics 45 Public finance review : PFR 31 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 31 World tax journal : WTJ 28 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 25 SpringerLink / Bücher 23 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 22 CESifo Working Paper Series 21 IMF working papers 21 FinanzArchiv : European journal of public finance 20 Advances in taxation 19 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 18 Discussion papers / CEPR 17 World Bank E-Library Archive 17 European accounting review 15 Taxing the hard-to-tax : lessons from theory and practice 15 Working paper series 15 Europäische Hochschulschriften / 5 14 Steuer, Wirtschaft und Recht : SWR 14 Policy research working paper : WPS 13 Public finance 13 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 13 Series on international taxation 13 Working paper / World Institute for Development Economics Research 13 ZEW discussion papers 13 Betriebswirtschaftliche Forschung und Praxis : BFuP 12 Discussion paper / Centre for Economic Policy Research 12 IMF working paper 12 Institut Finanzen und Steuern : ifst 12 WU international taxation research paper series : research papers 12 Applied economics 11
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Source
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ECONIS (ZBW) 4,306 USB Cologne (EcoSocSci) 6
Showing 1 - 50 of 4,312
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Incentive effects of tax transparency : does country-by-country reporting call for arbitration?
Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - In: Journal of accounting and public policy 49 (2025), pp. 1-28
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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...
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Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials
Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - In: European research on management and business economics 31 (2025) 1, pp. 1-12
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....
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Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia
World Bank - 2025
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...
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Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025
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Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-28
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-36
This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
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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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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
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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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Support from the Economic Commission for Africa for increasing tax revenues in the Sudan
Vereinte Nationen / Wirtschaftskommission für Afrika - 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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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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How important is the structure of the EU economy to the VAT collection?
Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - In: Prague economic papers : a bimonthly journal of … 34 (2025) 1, pp. 1-25
VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely...
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Tax revenue instability in sub-Saharan Africa : does institutional quality matter?
Nikiema, Roukiatou; Zore, Mahamoudou - In: The American journal of economics and sociology 84 (2025) 1, pp. 153-177
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Guidelines for the appraisal of tax incentives in Madagascar
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025
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Updated VAT rules : securing and simplifying tax collection on low value e-commerce imports
European Commission / Directorate-General for Taxation … - 2025
Liability for VAT: Foreign traders and platforms are now systematically responsible for VAT on import and on distance sales in the EU Member State where the goods are delivered. Improved VAT Collection: Suppliers and platforms are accountable for VAT on imports. Simplified VAT registration:...
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Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
DeFond, Mark L.; Qi, Baolei; Si, Yi; Zhang, Jieying - In: Journal of accounting and economics 79 (2025) 1, pp. 1-25
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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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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...
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Massive regularization for effective tax payment : evidence from Brazil
Yarygina, Anastasiya; Iketani, Eduardo; Martinez … - 2025
In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...
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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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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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Beyond the tax bill : measuring tax compliance costs for Ugandan firms
Lees, Adrienne - 2025
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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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Tax compliance strategies and revenue generation in Nigeria
In: Economy, business & development : an international journal 6 (2025) 1, pp. 1-18
Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...
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Tax complexity and firm value
Braun, Anna-Sophie; Koch, Reinald; Sureth, Caren - 2025
This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...
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Choosing the wrong box? : behavioral frictions and limits of tax advice in tax regime choice
Blaufus, Kay; Maiterth, Ralf; Milde, Michael; Sureth, Caren - 2025
We examine behavioral frictions in entrepreneurs' tax planning when choosing between corporate and partnership taxation under a check-the-box rule. Using German tax return data, we show that only a small fraction of entrepreneurs opt for corporate taxation, despite substantial potential tax...
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Using divide-and-conquer to improve tax collection
Kapon, Samuel; Del Carpio, Lucía; Chassang, Sylvain - 2024
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How do firms respond to riskbased tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
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Guinea Bissau : Further Improvements in Tax Compliance
Paz, Paulo - 2024
This summary provides an overview of the guidance provided to the Guinea-Bissau tax administration on the consolidation of its modernization agenda, underpinned by the tax administration´s digital transformation. Starting amid the COVID-19 pandemic, the digitalization journey has progressively...
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How to Tax Wealth
Hebous, Shafik - 2024
Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, based on (1) returns with a capital income tax, (2) stocks with a wealth tax, and (3) transfers of wealth through an inheritance (or estate) tax....
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Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023 : a synthesis
Vaillancourt, François - 2024
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E-tax system adoption and tax compliance in Ethiopia : large and medium taxpayers' experience
Yimam, Seid; Lidetu, Kebede; Belete, Tihtina - 2024
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Taxing cross-border online sales for Pareto improvement in tax revenue
Ogawa, Hikaru; Tsuchiya, Ryota - 2024
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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
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Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review
Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - In: International journal of economics and financial issues … 14 (2024) 5, pp. 299-316
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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
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The impact of big data tax administration on corporate ESG - a quasi-natural experiment based on Golden Tax Project III
Luo, Jingbo; Xu, Jiayi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-31
Environmental, social and governance (ESG) practices are pivotal to global sustainability yet face challenges. Based on the implementation of Golden Tax Project III, we find that big data tax administration decreases corporate ESG performance. Mechanism tests indicate that Golden Tax Project III...
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Untersuchung zur Eignung der Blockchain-Technologie als Mittel gegen Gestaltungen zur Umgehung der Besteuerung von Dividendenzahlungen : Endbericht : Studie im Auftrag des Bundesministeriums der Finanzen
Gramlich, Vincent; Guggenberger, Tobias; Ismer, Roland; … - Friedrich-Alexander-Universität Erlangen-Nürnberg; … - 2024 - Bearbeitungsstand April 2024
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Unemployment and endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Kikuchi, Yuya; Tamai, Toshiki - In: International tax and public finance 31 (2024) 2, pp. 533-551
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The long way to tax transparency : lessons from the early publishers of country-by-country reports
Godar, Sarah; Aliprandi, Giulia; Faccio, Tommaso; … - In: International tax and public finance 31 (2024) 2, pp. 593-634
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The taxing challenges of the state : unveiling the role of fiscal & administrative capacity in development
Muñoz-Sobrado, Esteban; Piolatto, Amedeo; Zerbini, Antoine - 2024 - Version March 2024
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
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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
This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity-tax employees, and tax...
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Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil
Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...
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Toward a middle-income tax structure : a development perspective with a focus on Bangladesh
Ahsan, Syed Mainul - 2024
This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the...
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A qualitative diagnosis of factors influencing presumptive tax collection in Zimbabwe
Edmore, Munjeyi; Houdini, Fourie - In: South Asian journal of business and management cases 13 (2024) 2, pp. 166-186
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The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks
Schöndube, Jens Robert; Spaeth, Alexandra - 2024
In practice, both pre- and after-tax performance measures are used to incentivize managers. In this paper, we analyze the optimality of these performance measures in an agency setting, assuming that both the principal and the agent face tax base risks. Switching from a pre-tax to an after-tax...
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