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~isPartOf:"International tax and public finance"
~subject:"Besteuerungsverfahren"
~subject:"Fiscal administration"
~subject:"Tax rate"
~subject:"Transnational corporation"
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Search: subject_exact:"Bemessungsgrundlage für Steuern"
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Besteuerungsverfahren
Fiscal administration
Tax rate
Transnational corporation
Taxation procedure
47
Theorie
24
Theory
24
Steuervermeidung
10
Tax avoidance
10
Steuerwettbewerb
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Multinationales Unternehmen
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Einkommensteuer
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Steuereinnahmen
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Slemrod, Joel
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2
Galmarini, Umberto
2
Gemmell, Norman
2
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Santoro, Fabrizio
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aidt, Toke
1
Akai, Nobuo
1
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1
Alm, James
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1
Baskaran, Thushyanthan
1
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1
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1
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1
Bye, Brita
1
Cnossen, Sijbren
1
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1
Dahlby, Bev G.
1
Demange, Gabrielle
1
Denicolò, Vincenzo
1
Dhami, Sanjit S.
1
Dom, Roel
1
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Ferede, Ergete
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Hoyt, William H.
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International tax and public finance
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
National tax journal
65
NBER working paper series
64
Working paper / National Bureau of Economic Research, Inc.
53
NBER Working Paper
48
CESifo working papers
47
Working paper
38
Journal of public economics
33
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
30
Public finance review : PFR
28
World tax journal : WTJ
26
SpringerLink / Bücher
20
CESifo Working Paper Series
19
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
19
IMF working papers
18
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
FinanzArchiv : European journal of public finance
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
17
European accounting review
15
Europäische Hochschulschriften / 5
14
Steuer, Wirtschaft und Recht : SWR
14
Advances in taxation
13
Public finance
13
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
13
Series on international taxation
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Discussion paper / Centre for Economic Policy Research
12
IMF working paper
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Policy research working paper : WPS
12
Der Betrieb
11
Working paper series
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ZEW discussion papers
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Discussion paper series / IZA
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Journal of public economic theory
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Regional science & urban economics
10
Working papers
10
Betriebs-Berater : BB
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ECONIS (ZBW)
47
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1
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
Persistent link: https://www.econbiz.de/10015056381
Saved in:
2
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
Persistent link: https://www.econbiz.de/10015056384
Saved in:
3
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:
4
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:
5
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
Saved in:
6
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
Saved in:
7
Citizenship and taxes
Organ, Paul R.
- In:
International tax and public finance
31
(
2024
)
2
,
pp. 404-453
Persistent link: https://www.econbiz.de/10015056372
Saved in:
8
Encouraging digital tax tools as a response to Covid : evidence from Eswatini
Santoro, Fabrizio
;
Amine, Razan
;
Magongo, Tanele
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 95-135
Persistent link: https://www.econbiz.de/10015056339
Saved in:
9
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:
10
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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