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~language:"eng"
~subject:"Rechtsdurchsetzung"
~subject:"Steuereinnahmen"
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Rechtsdurchsetzung
Steuereinnahmen
Steuervermeidung
106
Tax avoidance
105
Besteuerungsverfahren
76
Taxation procedure
76
tax enforcement
76
Tax enforcement
69
Tax compliance
49
Steuermoral
48
Theorie
35
Theory
34
Corporate taxation
31
Unternehmensbesteuerung
31
Law enforcement
25
Criminal tax law
24
Steuerstrafrecht
24
tax evasion
22
Finanzverwaltung
21
Fiscal administration
21
China
19
tax compliance
17
tax avoidance
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Steuerfahndung
12
Income shifting
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Tax investigation
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Sales tax
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9
Cross-border tax evasion
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Körperschaftsteuer
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Almunia, Miguel
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5
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ECONIS (ZBW)
29
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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
Different from you and me : tax enforcement and sophisticated tax evasion by the wealthy
Reck, Daniel
;
Bomare, Jeanne
- In:
LSE public policy review
2
(
2022
)
4
,
pp. 1-17
Persistent link: https://www.econbiz.de/10013470921
Saved in:
3
The environmental benefit of tax enforcement : evidence from China
Luo, Yu
;
Zhang, Mingang
;
Zhang, Sihan
- In:
China economic journal : the official journal of the …
17
(
2024
)
1
,
pp. 78-96
Persistent link: https://www.econbiz.de/10014511864
Saved in:
4
How does environmental regulation affect corporate tax burdens? : evidence from China's environmental courts
Li, Jianjun
;
Wu, Zhouyi
;
Feng, Lingbing
- In:
Economic modelling
130
(
2024
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014451159
Saved in:
5
The state capacity ceiling on tax rates : evidence from randomized tax abatements in the DRC
Bergeron, Augustin
;
Tourek, Gabriel
;
Weigel, Jonathan
- In:
Econometrica : journal of the Econometric Society, an …
92
(
2024
)
4
,
pp. 1163-1193
Persistent link: https://www.econbiz.de/10015048027
Saved in:
6
Tax enforcement and corporate social responsibility : evidence from a natural experiment in China
Wang, Jiangyuan
;
Ke, Da
;
Lai, Xingjian
- In:
Emerging markets, finance & trade : a journal of the …
59
(
2023
)
2
,
pp. 542-560
Persistent link: https://www.econbiz.de/10013548076
Saved in:
7
Does weak enforcement deter tax progressivity?
Rubolino, Enrico
- In:
Journal of public economics
219
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014282521
Saved in:
8
Data sharing and tax enforcement : evidence from short-term rentals in Denmark
Garz, Marcel
;
Schneider, Andrea
- In:
Regional science & urban economics
101
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014343189
Saved in:
9
Tax enforcement and corporate financial irregularities : evidence from China
Feng, Chen
;
Ye, Yongwei
;
Bai, Caiquan
- In:
International review of financial analysis
88
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014462427
Saved in:
10
Statutory auditors and tax compliance : evidence from a quasi-natural experiment
Daskalaki, Charoula
;
Karampinis, Nikolaos
- In:
The international journal of accounting
58
(
2023
)
2
,
pp. 1-38
Persistent link: https://www.econbiz.de/10014304498
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