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  • Search: subject:"Tax Code"
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Year of publication
Subject
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Tax Code 10 tax code 10 Theorie 9 Tax code 8 Theory 8 TAX CODE 7 НАЛОГОВЫЙ КОДЕКС 7 Unternehmensbesteuerung 6 ПОДАТКОВИЙ КОДЕКС 6 Corporate taxation 5 Steuersystem 5 Tax system 5 tax avoidance 5 tax reform 5 taxation 5 НАЛОГОВЫЙ КОДЕКС УКРАИНЫ 5 Inflation 4 TAX CODE OF UKRAINE 4 Tax policy 4 economy 4 fiscal 4 tax 4 tax code complexity 4 ПОДАТКОВИЙ КОДЕКС УКРАїНИ 4 Corporate income tax 3 Körperschaftsteuer 3 Steuererhebungsverfahren 3 Steuerpolitik 3 Steuerreform 3 Steuervermeidung 3 Tax Code of Ukraine 3 Tax avoidance 3 Tax reform 3 Taxation procedure 3 Welt 3 World 3 cost of complexity 3 firm value 3 tax complexity 3 tax framework complexity 3
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Online availability
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Free 44 Undetermined 12 CC license 1
Type of publication
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Article 42 Book / Working Paper 19
Type of publication (narrower categories)
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Article in journal 11 Aufsatz in Zeitschrift 11 Working Paper 9 Arbeitspapier 6 Graue Literatur 6 Non-commercial literature 6 Aufsatz im Buch 1 Book section 1 research-article 1 review-article 1
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Language
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Undetermined 38 English 22 Portuguese 1
Author
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Auerbach, Alan J. 3 Bednar, Steven 3 Braun, Anna-Sophie 3 Gicheva, Dora 3 Koch, Reinald 3 Gavin, William T. 2 Keen, Benjamin D. 2 Kraizberg, Elli 2 Kydland, Finn E. 2 Naidenko Aleksey Ye. 2 Nippel, Peter 2 Shaviro, Daniel 2 Sureth-Sloane, Caren 2 hassett, kevin allen 2 ЕВГЕНЬЕВИЧ, НАЙДЕНКО АЛЕКСЕЙ 2 Afonso, José Roberto 1 Alexander, Raquel Meyer 1 Bachman, Paul 1 Baker, Scott 1 Balinski, Kenneth 1 Bansal, Vishakha 1 Belosvet Aleksandr. V. 1 Benzarti, Youssef 1 Bhattarai, Keshab 1 Blass, Josef 1 Bloom, Nicholas 1 Caskey, Judson 1 Castilhos, Núbia 1 Castillo, Augusto 1 Chyrva, Antonina 1 Dalcomuni, Natasha Macedo 1 Davis, Steven J. 1 Durant, Monique O. 1 Farias, Maria Clara Cunha 1 Figueroa Benavides, Eugenio 1 Gauthier, Bernard 1 Gavin, William 1 Gutiérrez Cubilllos, Pablo 1 Haughton, Jonathan 1 Horpedahl, Jeremy 1
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Institution
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American Enterprise Institute 4 Becker Friedman Institute for Research in Economics, University of Chicago 1 Economics Department, Bryan School of Business and Economics 1 The MIT Press 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 eSocialSciences 1
Published in...
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Business Inform 6 Бизнес Информ 6 Books / American Enterprise Institute 4 Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка Bulletin of Taras Shevchenko National University of Kyiv. Economics. 4 Бизнес в законе. Экономико-юридический журнал 3 Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 2 The Problems of Economy 2 Проблемы экономики 2 AEI Economics Working Paper 1 Accounting & Taxation 1 Accounting and Finance 1 American Journal of Business 1 Atlantic economic journal : AEJ 1 Business horizons 1 Discussion Papers 1 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 1 Economics of Education Review 1 Economics of education review 1 Emergence, entanglement, and political economy 1 International journal of economic perspectives : IJEP 1 Inventi impact: international trade 1 Journal of business research : JBR 1 MIT Press Books 1 MPRA Paper 1 National tax journal 1 Review of Economic Dynamics 1 Review of economic dynamics 1 Serie de documentos de trabajo ... 1 TERRA ECONOMICUS 1 Texto para discussão 1 The World Bank Economic Review 1 The accounting review : a publication of the American Accounting Association 1 The journal of private enterprise 1 Theoretical economics letters 1 WU international taxation research paper series : research papers 1 Working Papers / Becker Friedman Institute for Research in Economics, University of Chicago 1 Working Papers / Economics Department, Bryan School of Business and Economics 1 Working Papers / eSocialSciences 1 Working paper / Federal Reserve Bank of Dallas, Research Department 1 arqus Discussion Paper 1
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Source
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RePEc 38 ECONIS (ZBW) 18 EconStor 3 Other ZBW resources 2
Showing 1 - 10 of 61
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Tax complexity and firm value
Braun, Anna-Sophie; Koch, Reinald; Sureth, Caren - 2025
This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...
Persistent link: https://www.econbiz.de/10015441384
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Tax Complexity and Firm Value
Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025
Persistent link: https://www.econbiz.de/10015555579
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Tax complexity and firm value
Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025
This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...
Persistent link: https://www.econbiz.de/10015438941
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Diagnóstico sobre constitucionalização das finanças públicas no Brasil
Afonso, José Roberto; Oliveira, Daniela Olimpio de; … - 2023
Persistent link: https://www.econbiz.de/10014368587
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Rising income tax complexity
Benzarti, Youssef; Wallossek, Luisa - In: National tax journal 77 (2024) 1, pp. 143-173
Persistent link: https://www.econbiz.de/10014504648
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Progressivity, government size, and redistribution in an optimal tax model
Slavov, Sita Nataraj; Zhong, Weifeng - 2021
Although the U.S. has a more progressive tax system than many other high-income countries, its overall fiscal system does less to reduce inequality because its tax system is smaller (OECD 2008). What societal preferences can explain these cross-country differences? We address this question by...
Persistent link: https://www.econbiz.de/10014439138
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The tax paradox and weak tax neutrality
López, Ramón; Gutiérrez Cubilllos, Pablo; Figueroa … - 2019 - Last revised: March 10, 2019
Persistent link: https://www.econbiz.de/10012150073
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The tax code as an emergent phenomenon
Horpedahl, Jeremy - In: Emergence, entanglement, and political economy, (pp. 103-110). 2021
all, on these rules and principles in their tax code. I argue that this is because tax codes are emergent phenomena, and a … snapshot of the tax code at any moment reveals the outcome of an ongoing process to satisfy the desires of many competing … interest groups. Furthermore, tax reform, an attempt to "clean up" a messy tax code, is itself an emergent process. Knowing …
Persistent link: https://www.econbiz.de/10012425258
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Income Tax Accounting: Problems and Solutions
Chyrva, Antonina - In: Accounting and Finance (2014) 4, pp. 82-86
regulations (standards) and Tax Code of Ukraine. So important is finding ways to improve methods and procedures of income tax … Accounting Standards. The structural logic scheme in the methodology for determining income tax under the Tax Code of Ukraine is …
Persistent link: https://www.econbiz.de/10011122298
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ТЕОРЕТИЧЕСКИЕ И ПРАКТИЧЕСКИЕ ПРОБЛЕМЫ МОДЕРНИЗАЦИИ НАЛОГОВОЙ СИСТЕМЫ И РАСШИРЕНИЕ ДОХОДНОЙ БАЗЫ ГОСУДАРСТВЕННОГО БЮДЖЕТА УКРАИНЫ
ВАСИЛЬЕВИЧ, КРАВЧЕНКО НИКОЛАЙ - In: Бизнес Информ (2014) 3, pp. 292-296
Проведен краткий обзор содержания основных шагов налоговой реформы, которые воплощались с 2010 по 2012 гг. в Украине и касались усовершенствования налоговой...
Persistent link: https://www.econbiz.de/10011215987
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