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~isPartOf:"International tax and public finance"
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Einkommensteuer
119
Income tax
119
Theorie
110
Theory
110
Corporate income tax
63
Körperschaftsteuer
63
Criminal tax law
40
Optimal taxation
40
Optimale Besteuerung
40
Steuerstrafrecht
40
Steuervermeidung
36
Tax avoidance
36
Steuerreform
31
Tax reform
31
Corporate taxation
30
Unternehmensbesteuerung
30
EU countries
28
EU-Staaten
28
Steuerwirkung
28
Tax competition
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Tax effects
28
Steuerwettbewerb
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Multinationales Unternehmen
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EU tax law
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International tax law
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Internationales Steuerrecht
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Steuermoral
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Tax compliance
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Besteuerungsverfahren
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Steuervergünstigung
18
Tax incentive
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Taxation procedure
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Welt
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World
17
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16
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Arbeitsangebot
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Gemmell, Norman
6
Keen, Michael
6
Slemrod, Joel
6
Boadway, Robin W.
5
Creedy, John
5
Büttner, Thiess
4
Cnossen, Sijbren
4
Fuest, Clemens
4
Jacobs, Bas
4
McLure, Charles E.
4
Pestieau, Pierre
4
Sørensen, Peter Birch
4
Goerke, Laszlo
3
Mintz, Jack M.
3
Mooij, Ruud A. de
3
Pirttilä, Jukka
3
Rees, Ray
3
Riedel, Nadine
3
Sato, Motohiro
3
Thoresen, Thor Olav
3
Tremblay, Jean-François
3
Zodrow, George R.
3
Alinaghi, Nazila
2
Alm, James
2
An, Zhiyong
2
Apps, Patricia
2
Arachi, Giampaolo
2
Aronsson, Thomas
2
Becker, Johannes
2
Bird, Richard M.
2
Blomquist, Nils Sören
2
Borck, Rainald
2
Bovenberg, Ary Lans
2
Christiansen, Vidar
2
Cremer, Helmuth
2
Cuff, Katherine
2
Devereux, Michael P.
2
Duncan, Denvil
2
Eggert, Wolfgang
2
Fossen, Frank M.
2
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Conference on Tax Policy in the European Union <2003, Den Haag>
1
Congress: Tax Evasion, Tax Avoidance and Shadow Economy <2010, Uppsala>
1
Erasmus Universiteit Rotterdam / Onderzoekcentrum Financieel Economisch Beleid
1
International Institute of Public Finance / Annual Congress <74., 2018, Tampere>
1
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International tax and public finance
CESifo working papers
418
National tax journal
379
NBER working paper series
358
Working paper / National Bureau of Economic Research, Inc.
323
NBER Working Paper
300
Journal of public economics
280
Der Betrieb
222
Working paper
220
SpringerLink / Bücher
199
OECD/G20 Base Erosion and Profit Shifting Project
193
Europäische Hochschulschriften / 5
167
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
162
CESifo Working Paper Series
151
Discussion paper series / IZA
148
Public finance review : PFR
144
OECD/G20 base erosion and profit shifting project
124
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
121
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
115
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
114
FinanzArchiv : public finance analysis
111
Betriebs-Berater : BB
106
World tax journal : WTJ
103
IZA Discussion Paper
96
Discussion paper
90
Steuer, Wirtschaft und Recht : SWR
88
Hefte zur internationalen Besteuerung
85
Discussion paper / Centre for Economic Policy Research
83
Cahiers de droit fiscal international
80
Public finance
80
IFSt-Schrift
79
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
78
European taxation : official journal of the Confédération Fiscale Européenne
75
Series on international taxation
75
CESifo Working Paper
74
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
73
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
71
IMF working papers
71
Tax law review
71
Derivatives & financial instruments
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ECONIS (ZBW)
234
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1
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
2
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
3
Do couples bunch more? : evidence from partnered and single taxpayers
Alinaghi, Nazila
;
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1137-1184
Persistent link: https://www.econbiz.de/10014335046
Saved in:
4
Explaining the decline in the US labor share : taxation and automation
Heer, Burkhard
;
Irmen, Andreas
;
Süssmuth, Bernd
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1481-1528
Persistent link: https://www.econbiz.de/10014437275
Saved in:
5
Optimal linear income taxes and education subsidies under skill-biased technical change
Jacobs, Bas
;
Thuemmel, Uwe
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1529-1575
Persistent link: https://www.econbiz.de/10014437276
Saved in:
6
Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
Saved in:
7
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
8
The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele
;
Pagani, Laura
;
Santoro, Alessandro
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 1014-1046
Persistent link: https://www.econbiz.de/10013438466
Saved in:
9
Rising markups and optimal redistributive taxation
Gürer, Eren
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1227-1259
Persistent link: https://www.econbiz.de/10013438521
Saved in:
10
Assessing income tax perturbations
Christiansen, Vidar
;
Jia, Zhiyang
;
Thoresen, Thor Olav
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 472-504
Persistent link: https://www.econbiz.de/10013186720
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