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Year of publication
Subject
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Einkommensteuer 12,366 Income tax 11,929 Theorie 7,312 Theory 7,292 Körperschaftsteuer 5,124 Corporate income tax 4,941 Kapitalertragsteuer 4,728 Capital income tax 4,635 Deutschland 4,313 Germany 3,973 USA 3,140 United States 3,068 Steuerreform 2,517 Tax reform 2,478 Unternehmensbesteuerung 2,365 Corporate taxation 2,361 Optimale Besteuerung 2,265 Optimal taxation 2,243 Steuerwirkung 2,089 Tax effects 2,028 Steuervergünstigung 1,741 Tax incentive 1,732 Lohnsubvention 1,467 Wage subsidy 1,459 EU-Staaten 1,324 EU countries 1,318 Steuerpolitik 1,221 Antizyklische Finanzpolitik 1,220 Countercyclical fiscal policy 1,216 Grundeinkommen 1,146 Basic income 1,144 Arbeitsangebot 1,139 Tax policy 1,119 Wirkungsanalyse 1,118 Labour supply 1,115 Impact assessment 1,108 Einkommensverteilung 1,095 Income distribution 1,070 Social security benefits 967 Steuerwettbewerb 967
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Online availability
All
Free 9,351 Undetermined 2,726
Type of publication
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Book / Working Paper 15,544 Article 11,102 Journal 146 Other 21
Type of publication (narrower categories)
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Article in journal 9,053 Aufsatz in Zeitschrift 9,053 Graue Literatur 6,459 Non-commercial literature 6,459 Working Paper 5,760 Arbeitspapier 5,462 Aufsatz im Buch 1,530 Book section 1,530 Hochschulschrift 1,094 Thesis 820 Amtsdruckschrift 488 Government document 488 Collection of articles of several authors 407 Sammelwerk 407 Bibliografie enthalten 261 Bibliography included 261 Konferenzschrift 238 Gesetz 152 Law 151 Aufsatzsammlung 149 Conference proceedings 140 Dissertation u.a. Prüfungsschriften 123 Lehrbuch 113 Textbook 93 Statistik 91 Collection of articles written by one author 89 Sammlung 89 Article 79 Advisory report 76 Gutachten 76 Conference paper 69 Konferenzbeitrag 69 Mehrbändiges Werk 59 Multi-volume publication 59 Statistics 58 Handbook 52 Handbuch 52 No longer published / No longer aquired 43 Ratgeber 43 Case study 36
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Language
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English 19,778 German 4,730 Undetermined 1,099 French 334 Spanish 296 Italian 165 Dutch 82 Polish 73 Swedish 66 Hungarian 55 Portuguese 47 Finnish 33 Russian 31 Danish 28 Croatian 18 Norwegian 16 Czech 12 Bulgarian 7 Lithuanian 6 Afrikaans 4 Modern Greek (1453-) 4 Slovenian 4 Serbian 4 Romanian 3 Slovak 3 Chinese 3 Indonesian 2 Turkish 2 Arabic 1 Estonian 1 Macedonian 1
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Author
All
Creedy, John 158 Fuest, Clemens 143 Auerbach, Alan J. 134 Saez, Emmanuel 131 Slemrod, Joel 119 Gordon, Roger H. 113 Lehmann, Etienne 101 Devereux, Michael P. 99 Aronsson, Thomas 98 Steiner, Viktor 94 Kaplow, Louis 91 Sørensen, Peter Birch 89 Peichl, Andreas 87 Boadway, Robin W. 83 Poterba, James M. 78 Bach, Stefan 76 Lambert, Peter J. 75 Gemmell, Norman 72 Keuschnigg, Christian 71 Huizinga, Harry 70 Nielsen, Søren Bo 64 Feldstein, Martin S. 63 Jacobs, Bas 63 Pestieau, Pierre 63 Spengel, Christoph 63 Koskela, Erkki 60 Corneo, Giacomo 59 Overesch, Michael 59 Merz, Joachim 57 Bovenberg, Ary Lans 54 Jacob, Martin 54 Haufler, Andreas 53 Mooij, Ruud A. de 53 Schöb, Ronnie 53 Keen, Michael 52 Schreiber, Ulrich 52 Alstadsæter, Annette 51 Rose, Manfred 51 Schjelderup, Guttorm 51 Spermann, Alexander 51
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Institution
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National Bureau of Economic Research 506 International Monetary Fund (IMF) 145 OECD 108 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 58 International Monetary Fund 44 CESifo 39 USA / Joint Committee on Taxation 35 Springer Fachmedien Wiesbaden 29 Canadian Tax Foundation 25 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 23 Institute for the Study of Labor (IZA) 22 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 21 Verlag Dr. Kovač 20 Organisation for Economic Co-operation and Development 17 Ifst 15 International Bureau of Fiscal Documentation 15 Inter-American Development Bank 14 Nationalekonomiska Institutionen, Uppsala Universitet 14 Ungarn / Pénzügyminisztérium 14 Zentrum für Europäische Wirtschaftsforschung 14 C.E.P.R. Discussion Papers 13 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 13 Europäische Kommission 13 Federal Reserve Bank of Cleveland 13 Deutschland / Bundesministerium der Finanzen 12 Books on Demand GmbH <Norderstedt> 11 Economics Department, Queen's University 11 Internationaler Währungsfonds / Fiscal Affairs Department 11 Kanada / Department of Finance 11 Institut für Weltwirtschaft 10 Institute for Fiscal Studies 10 Internationale Vereinigung für Steuerrecht 10 Internationaler Währungsfonds 10 Tilburg University, Center for Economic Research 10 USA / General Accounting Office 10 Zentrum für Europäische Wirtschaftsforschung (ZEW) 10 Bund der Steuerzahler / Karl-Bräuer-Institut 9 EconWPA 9 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 9 Forschungsinstitut Freie Berufe, Fakultät Wirtschaftswissenschaften 9
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Published in...
All
NBER working paper series 504 Working paper / National Bureau of Economic Research, Inc. 485 CESifo working papers 464 NBER Working Paper 391 National tax journal 368 Journal of public economics 300 International tax and public finance 253 Discussion paper series / IZA 225 CESifo Working Paper Series 214 Working paper 206 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 186 FinanzArchiv : public finance analysis 148 Discussion paper / Centre for Economic Policy Research 133 Public finance review : PFR 125 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 125 IZA Discussion Paper 117 CESifo Working Paper 114 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 109 Discussion paper 106 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 106 Der Betrieb 102 IMF Working Papers 100 Basic income studies : BIS ; an international journal on basic income research 99 Betriebs-Berater : BB 97 Europäische Hochschulschriften / 5 95 Journal of public economic theory 94 Working paper series 85 Economics letters 83 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 80 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 76 The American economic review 75 Public finance 70 SpringerLink / Bücher 67 ZEW discussion papers 67 Tax law review 61 Discussion papers / CEPR 59 MPRA Paper 58 Advances in taxation 56 The Canadian journal of economics 56 IMF working papers 55
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Source
All
ECONIS (ZBW) 24,594 RePEc 1,238 USB Cologne (EcoSocSci) 509 EconStor 388 BASE 56 ArchiDok 16 USB Cologne (business full texts) 11 Other ZBW resources 1
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Showing 1 - 10 of 26,813
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The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …
Persistent link: https://www.econbiz.de/10013277457
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Dominica : selected issues
Internationaler Währungsfonds - 2022
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Persistent link: https://www.econbiz.de/10013169011
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What are the economic costs of raising revenue by the Canadian Federal Government
Dahlby, Bev G.; Ferede, Ergete - 2022
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Persistent link: https://www.econbiz.de/10013184500
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The effect of corporate income tax of agricultural companies on national budget? : the case of the Slovak Republic
Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 57, pp. 466-482
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention … the extent of the mutual co-dependence between the corporate income tax and assorted variables via non …-parametric correlation. Moreover, it presents the impact of the corporate income tax on the national tax revenue of the Slovak Republic …
Persistent link: https://www.econbiz.de/10012939019
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Albania : technical assisstance report : tax policy reform options for the MTRS
Internationaler Währungsfonds - 2022
Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...
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Persistent link: https://www.econbiz.de/10013168976
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Taxes and telework : the impacts of state income taxes in a work-from-home economy
Agrawal, David R.; Brueckner, Jan K. - 2022
This paper studies the interstate effects of decentralized taxation and spending when individuals can work from home (WFH). Because WFH decouples population and employment, the analysis of tax impacts on state populations, employment levels, wages and housing prices is radically different than...
Persistent link: https://www.econbiz.de/10013384493
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Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?
De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - 2022
This paper examines the role of personal income taxes in multinationals’ corporate tax–induced profit shifting. As required by corporate tax rules in most countries, firms need economic substance in low–corporate tax countries to justify profit shifting to these countries. Because higher...
Persistent link: https://www.econbiz.de/10013291828
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Wage Response to Corporate Income Taxes : A Meta-Regression Analysis
Knaisch, Jonas; Pöschel, Carla - 2022
The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy reforms. This …
Persistent link: https://www.econbiz.de/10013305780
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Revenue mobilization for a resilient and inclusive recovery in the Middle East and Central Asia
Benmohamed, Imen; Harb, Mahmoud; Muthoora, Priscilla; … - Internationaler Währungsfonds - 2022
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Persistent link: https://www.econbiz.de/10013335905
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de/10012802879
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