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OECD/G20 Base Erosion and Profit Shifting Project
185
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Impact of local corporate income taxes on the effective corporate income tax rates : excess taxation and tax deductibility in Japan
Uemura, Toshiyuki
-
2023
Persistent link: https://www.econbiz.de/10014293139
Saved in:
2
What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John
;
Hill, Brian C.
- In:
Public finance review : PFR
51
(
2023
)
5
,
pp. 669-687
Persistent link: https://www.econbiz.de/10014368355
Saved in:
3
Effects of split-rate taxation on tax base
Yang, Zhou
;
Hawley, Zackary B.
- In:
Public finance review : PFR
50
(
2022
)
6
,
pp. 651-679
Persistent link: https://www.econbiz.de/10013435635
Saved in:
4
The VAT at 100 : a retrospective survey and agenda for future research
Slemrod, Joel
;
Velayudhan, Tejaswi
- In:
Public finance review : PFR
50
(
2022
)
1
,
pp. 4-32
Persistent link: https://www.econbiz.de/10013257614
Saved in:
5
State tax haven legislation and corporate income tax revenues
Lusch, Stephen J.
;
Stekelberg, James
- In:
Public finance review : PFR
48
(
2020
)
3
,
pp. 354-383
Persistent link: https://www.econbiz.de/10012213437
Saved in:
6
Taxpayer service provision and tax compliance : evidence for large taxpayers in Jamaica
Small, Oronde
;
Brown, Leanora
- In:
Public finance review : PFR
48
(
2020
)
2
,
pp. 250-277
Persistent link: https://www.econbiz.de/10012167062
Saved in:
7
Growth effects of VAT evasion and enforcement
McClellan, Chandler
- In:
Public finance review : PFR
47
(
2019
)
3
,
pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
Saved in:
8
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/10012122005
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9
Tax compliance costs : cost burden and cost reliability
Eichfelder, Sebastian
;
Hechtner, Frank
- In:
Public finance review : PFR
46
(
2018
)
5
,
pp. 764-792
Persistent link: https://www.econbiz.de/10012151775
Saved in:
10
Tax base erosion and inequity from Michigan's assessment growth limit : the case of Detroit
Hodge, Timothy R.
;
Skidmore, Mark
;
Sands, Gary
; …
- In:
Public finance review : PFR
43
(
2015
)
5
,
pp. 636-660
Persistent link: https://www.econbiz.de/10011336669
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