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Search: subject:"Tax enforcement"
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Steuervermeidung
111
Tax avoidance
110
tax enforcement
99
Besteuerungsverfahren
79
Taxation procedure
79
Tax enforcement
71
Tax compliance
48
Steuermoral
47
Theorie
39
Theory
38
tax evasion
37
Corporate taxation
29
Unternehmensbesteuerung
29
Criminal tax law
25
Law enforcement
25
Rechtsdurchsetzung
25
Steuerstrafrecht
25
tax compliance
25
Finanzverwaltung
24
Fiscal administration
24
China
21
tax avoidance
20
Tax evasion
14
Tax Enforcement
12
Income shifting
11
Steuerfahndung
11
Tax policy
11
tax system
11
Einkommensteuer
10
Gewinnverlagerung
10
Income tax
10
Steuerpolitik
10
Tax investigation
10
income taxes
10
tax policy
10
tax reform
10
Cross-border tax evasion
9
Sales tax
9
Steuerflucht
9
Umsatzsteuer
9
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Online availability
All
Free
105
Undetermined
85
Type of publication
All
Article
106
Book / Working Paper
97
Other
2
Type of publication (narrower categories)
All
Article in journal
93
Aufsatz in Zeitschrift
93
Working Paper
53
Graue Literatur
41
Non-commercial literature
41
Arbeitspapier
39
Article
1
Conference Paper
1
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English
161
Undetermined
44
Author
All
Almunia, Miguel
10
Jacob, Martin
10
Alstadsæter, Annette
8
Slemrod, Joel
7
Hindriks, Jean
6
Chalendard, Cyril
5
Fernandes, Ana Margarida
5
Lopez-Rodriguez, David
5
Nishimura, Yukihiro
5
Rijkers, Bob
5
Adhikari, Bibek
4
Alm, James
4
Casi-Eberhard, Elisa
4
Gavrilova, Evelina
4
Kirchler, Erich
4
Murphy, David
4
Raballand, Gaël
4
Traxler, Christian
4
Arbex, Marcelo
3
Clifford, Sarah
3
Collins, Brett
3
Duhaut, Alice
3
Eberhartinger, Eva
3
Gangl, Katharina
3
Hofmann, Eva
3
Hoopes, Jeffrey L.
3
Johannesen, Niels
3
Krämer, Robert
3
Leal-Ordoñez, Julio C.
3
Lipatov, Vilen
3
Martinez-Vazquez, Jorge
3
Mattoo, Aaditya
3
Mavrokonstantis, Panos
3
Pappadà, Francesco
3
Pellegrino, Simone
3
Piacenza, Massimiliano
3
Safaei, Reyhaneh
3
Sebastiani, Michael
3
Sureth, Caren
3
Torgler, Benno
3
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International Monetary Fund (IMF)
13
International Monetary Fund
4
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
3
CESifo
2
Department of Economics, Faculty of Economic and Management Sciences
2
Instituto Valenciano de Investigaciones Económicas (IVIE)
2
Max-Planck-Institut zur Erforschung von Gemeinschaftsgütern, Max-Planck-Gesellschaft
2
Banca d'Italia
1
Banco de España
1
Banco de México
1
Center for Research in Economics, Management and the Arts (CREMA)
1
Department of Economics and Business, Universitat Pompeu Fabra
1
Department of Economics, University of Windsor
1
Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche, Università degli Studi di Torino
1
EERC Research Network, Russia and CIS
1
Econometric Society
1
Economic Research Southern Africa (ERSA)
1
Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa
1
International Food Policy Research Institute (IFPRI)
1
Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft
1
QUT Business School
1
Saïd Business School, Oxford University
1
Tilburg University, Center for Economic Research
1
arqus - Arbeitskreis Quantitative Steuerlehre
1
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Journal of public economics
11
IMF Working Papers
8
International tax and public finance
7
Working paper
7
CESifo Working Paper
6
CESifo working papers
6
Economic modelling
3
Economics letters
3
IMF Staff Country Reports
3
International Tax and Public Finance
3
LIDAM discussion paper CORE
3
MPRA Paper
3
The accounting review : a publication of the American Accounting Association
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
Accounting and business research
2
CESifo Working Paper Series
2
CORE discussion papers : DP
2
China journal of accounting studies
2
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
2
Discussion paper / Department of Business and Management Science
2
Discussion papers / CEPR
2
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
2
Journal of accounting & economics
2
Journal of economic behavior & organization : JEBO
2
Preprints of the Max Planck Institute for Research on Collective Goods
2
Review of accounting studies
2
The international journal of accounting
2
Tulane University Economics working paper
2
Working Paper Series of the Max Planck Institute for Research on Collective Goods
2
Working Papers / Department of Economics, Faculty of Economic and Management Sciences
2
Working Papers. Serie AD
2
arqus Discussion Paper
2
Accounting and finance
1
Advances in accounting : a research annual
1
American economic journal : a journal of the American Economic Association
1
Applied economic analysis : AEA
1
Applied economics letters
1
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
1
Asia-Pacific journal of business administration
1
Banco de España Working Papers
1
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Source
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ECONIS (ZBW)
135
RePEc
52
EconStor
16
BASE
2
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1
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205
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1
Chinese aid projects and local tax attitudes : evidence from Africa
Adera, Abreham
- In:
The European journal of development research
36
(
2024
)
1
,
pp. 102-134
Persistent link: https://www.econbiz.de/10014505019
Saved in:
2
Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels
-
2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
Persistent link: https://www.econbiz.de/10014505895
Saved in:
3
Do consumers pay the corporate tax?
Jacob, Martin
;
Müller, Maximilian A.
;
Wulff, Thorben
- In:
Contemporary Accounting Research
40
(
2023
)
4
,
pp. 2785-2815
planning opportunities, face stricter
tax
enforcement
, or when consumer demand is less elastic. Taxes also reduce the number of …
Persistent link: https://www.econbiz.de/10014503937
Saved in:
4
Formal sector enforcement and welfare
Liu-Evans, Gareth
;
Mitra, Shalini
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 706-728
Persistent link: https://www.econbiz.de/10014334891
Saved in:
5
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:
6
Do consumers pay the corporate tax?
Jacob, Martin
;
Müller, Maximilian André
;
Wulff, Thorben
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2785-2815
Persistent link: https://www.econbiz.de/10014443125
Saved in:
7
Governance or reputation? : flexible
tax
enforcement
and excess goodwill : evidence from the taxpaying credit rating system in China
Luo, Jingbo
;
Guo, Chun
- In:
China journal of accounting research : CJAR
16
(
2023
)
3
,
pp. 1-24
This study investigates the effect of flexible
tax
enforcement
on firms’ excess goodwill using unique manually … regions with low
tax
enforcement
intensity. The channel test results suggest that taxpaying credit rating system as flexible …
tax
enforcement
reduces firms’ excess goodwill through a reputation-based effect and not a governance-based effect. This …
Persistent link: https://www.econbiz.de/10014370488
Saved in:
8
Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis
Blaufus, Kay
;
Reineke, Jakob
;
Trenn, Ilko
- In:
Journal of business economics : JBE
93
(
2023
)
3
,
pp. 509-557
Persistent link: https://www.econbiz.de/10014259284
Saved in:
9
Refining public policies with machine learning : the case of tax auditing
Battaglini, Marco
;
Guiso, Luigi
;
Lacava, Chiara
; …
-
2023
Persistent link: https://www.econbiz.de/10014311508
Saved in:
10
Lost in information : national implementation of global tax agreements
Alstadsæter, Annette
;
Casi-Eberhard, Elisa
;
Miethe, Jakob
-
2023
Persistent link: https://www.econbiz.de/10014431430
Saved in:
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