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~isPartOf:"International tax and public finance"
~isPartOf:"Working paper / National Bureau of Economic Research, Inc."
~subject:"Besteuerungsverfahren"
~subject:"Transnational corporation"
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International tax and public finance
Working paper / National Bureau of Economic Research, Inc.
OECD/G20 Base Erosion and Profit Shifting Project
185
OECD/G20 base erosion and profit shifting project
125
National tax journal
64
NBER working paper series
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FinanzArchiv : public finance analysis
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Europäische Hochschulschriften / 5
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1
Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
2
The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele
;
Pagani, Laura
;
Santoro, Alessandro
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 1014-1046
Persistent link: https://www.econbiz.de/10013438466
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4
Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1213-1226
Persistent link: https://www.econbiz.de/10013438513
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5
The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique
;
Morozumi, …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1211-1241
Persistent link: https://www.econbiz.de/10012703912
Saved in:
6
On Vickrey's income averaging
Steinerberger, Stefan
;
Tsyvinski, Aleh
-
2020
Persistent link: https://www.econbiz.de/10012222333
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7
Estimating the costs of filing tax returns and the potential savings from policies aimed at reducing these costs
Benzarti, Youssef
-
2020
Persistent link: https://www.econbiz.de/10012316084
Saved in:
8
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
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9
The role of information aggregators in tax compliance
Kaçamak, A. Yeliz
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
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10
Employment structure and the rise of the modern tax system
Jensen, Anders
-
2019
Persistent link: https://www.econbiz.de/10011983579
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