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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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Einkommensteuer
45
Income tax
45
USA
31
United States
31
Steuervergünstigung
18
Tax incentive
18
Steuermoral
9
Tax compliance
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Steuergerechtigkeit
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Tax fairness
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Theorie
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Theory
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Progressive taxation
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Steuerprogression
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Steuerwirkung
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Tax effects
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Besteuerungsverfahren
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Steuerpolitik
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Tax policy
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Einkommensteuertarif
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Income tax rate
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Ländersteuer
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Steuerstrafrecht
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Corporate income tax
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Kapitaleinkommen
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Körperschaftsteuer
3
Steuertarif
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Tax rate
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1992
2
Altersvorsorge
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Einkommensverteilung
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English
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Enis, Charles R.
3
Wartick, Martha L.
3
Bobek, Donna D.
2
Dunbar, Amy E.
2
Gupta, Sanjay
2
Hatfield, Richard C.
2
Maroney, James J.
2
Ricketts, Robert C.
2
Rupert, Timothy J.
2
Veliotis, Stanley
2
Vines, Cynthia C.
2
Wentzel, Kristin
2
Abernathy, John L.
1
Anderson, Brenda H.
1
Anderson, Kenneth E.
1
Apostolou, Nicholas G.
1
Atwood, T. J.
1
Beyer, Brooke
1
Boylan, Scott J.
1
Bratten, Brian
1
Brown, Jennifer L.
1
Buchheit, Steve
1
Chen, Shannon
1
Christ, Leroy F.
1
Church, Bryan K.
1
Craig, Darryl L.
1
Crumbley, D. Larry
1
Davis, Ann Boyd
1
Davis-Nozemack, Karie
1
Dhaliwal, Dan S.
1
Dhooge, Lucien J.
1
Doxey, Marcus M.
1
Duncan, William A.
1
Eaton, David H.
1
Erickson, Matthew
1
Falsetta, Diana
1
Falsetta, Dianna
1
Feltham, Glenn D.
1
Frischmann, Peter J.
1
Gill, Steven L.
1
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
National tax journal
350
CESifo working papers
303
NBER working paper series
269
Working paper / National Bureau of Economic Research, Inc.
258
Journal of public economics
251
NBER Working Paper
230
Discussion paper series / IZA
169
International tax and public finance
163
FinanzArchiv : European journal of public finance
131
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
121
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
116
CESifo Working Paper Series
115
CESifo Working Paper
114
Public finance review : PFR
102
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
101
IZA Discussion Paper
99
Public finance
93
Working paper
84
Der Betrieb
83
Betriebs-Berater : BB
76
Discussion paper
76
Discussion paper / Centre for Economic Policy Research
75
Journal of public economic theory
75
The American economic review
70
Economics letters
60
IZA Discussion Papers
60
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
59
Tax law review
59
Europäische Hochschulschriften / 5
57
Wirtschaftsdienst
46
Working paper series
46
OECD Tax Statistics
44
Discussion papers / CEPR
43
British tax review
42
Umeå economic studies
42
The Scandinavian journal of economics
41
Hacienda pública española : review of public economics
40
Journal of political economy
40
Canadian tax journal
39
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ECONIS (ZBW)
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1
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
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2
Boards' reactions to problems in accounting for income taxes
Olson, Adam J.
;
Ordyna, Paul
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 145-166
Persistent link: https://www.econbiz.de/10014279497
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3
Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act
Chen, Shannon
;
Erickson, Matthew
;
Harding, Michelle
; …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 57-81
Persistent link: https://www.econbiz.de/10014384775
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4
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
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5
The impact of tax policy uncertainty on forecasting
Brown, Jennifer L.
;
Lin, K. C.
;
Moore, Jared A.
; …
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10013533150
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6
The concave association between tax reserves and equity value
Moore, Rebekah D.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 107-124
Persistent link: https://www.econbiz.de/10012629991
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7
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
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8
Taxable income and firm risk
Dhaliwal, Dan S.
;
Lee, Hye Seung
;
Pincus, Morton
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10011881113
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9
Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.
;
Beyer, Brooke
;
Gross, Andrew D.
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 45-66
Persistent link: https://www.econbiz.de/10011881124
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10
The effects of changes in state tax enforcement on corporate income tax collections
Gupta, Sanjay
;
Lynch, Daniel P.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 125-143
Persistent link: https://www.econbiz.de/10011625876
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