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  • Search: subject:"Taxation"
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Year of publication
Subject
All
Theorie 19,672 Theory 19,344 Corporate taxation 9,927 Unternehmensbesteuerung 9,915 Steuerwirkung 9,138 Ökosteuer 9,061 Environmental tax 9,035 Tax effects 8,974 Optimal taxation 7,338 Optimale Besteuerung 7,326 Einkommensteuer 6,922 Deutschland 6,770 Income tax 6,666 Steuer 6,586 Germany 6,119 Steuerreform 5,410 Tax reform 5,332 Tax 4,913 USA 4,815 Steuerpolitik 4,664 United States 4,645 Greenhouse gas emissions 4,407 Treibhausgas-Emissionen 4,407 Tax policy 4,322 Welt 4,301 Steuererhebungsverfahren 4,296 Taxation procedure 4,296 World 4,271 Körperschaftsteuer 3,796 Corporate income tax 3,677 taxation 3,366 EU-Staaten 3,200 Doppelbesteuerung 3,165 EU countries 3,157 Double taxation 3,043 Steuervermeidung 3,022 Tax avoidance 3,000 Multinationales Unternehmen 2,985 Transnational corporation 2,765 Emissionshandel 2,749
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Online availability
All
Free 27,985 Undetermined 10,716 CC license 681
Type of publication
All
Book / Working Paper 42,348 Article 26,399 Journal 283 Other 82 Database 1
Type of publication (narrower categories)
All
Article in journal 19,589 Aufsatz in Zeitschrift 19,589 Graue Literatur 14,623 Non-commercial literature 14,623 Working Paper 14,024 Arbeitspapier 11,919 Aufsatz im Buch 3,614 Book section 3,614 Hochschulschrift 2,285 Thesis 1,640 Collection of articles of several authors 1,136 Sammelwerk 1,136 Amtsdruckschrift 984 Government document 984 Konferenzschrift 739 Bibliografie enthalten 511 Bibliography included 511 Aufsatzsammlung 444 Conference proceedings 439 Article 276 Lehrbuch 276 Textbook 235 Conference paper 223 Konferenzbeitrag 223 Collection of articles written by one author 220 Sammlung 220 research-article 182 Dissertation u.a. Prüfungsschriften 178 Gesetz 155 Law 155 Handbook 153 Handbuch 153 Advisory report 132 Gutachten 132 Statistik 112 Rezension 101 Festschrift 96 Systematic review 80 Übersichtsarbeit 80 Mehrbändiges Werk 76
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Language
All
English 52,465 German 8,294 Undetermined 6,126 French 645 Spanish 483 Russian 289 Italian 258 Swedish 143 Polish 127 Portuguese 84 Dutch 69 Danish 61 Croatian 48 Hungarian 45 Finnish 44 Norwegian 43 Czech 39 Ukrainian 18 Bulgarian 16 Serbian 13 Turkish 13 Romanian 10 Slovenian 7 Lithuanian 6 Slovak 6 Chinese 5 Afrikaans 4 Arabic 3 Estonian 3 Macedonian 2 Azerbaijani 1 Valencian 1 Modern Greek (1453-) 1 Basque 1 Japanese 1 Malay (macrolanguage) 1 Multiple languages 1 Albanian 1
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Author
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Slemrod, Joel 311 Aronsson, Thomas 292 Fuest, Clemens 280 Spengel, Christoph 268 Creedy, John 265 Koskela, Erkki 227 Peichl, Andreas 227 Bach, Stefan 212 Fullerton, Don 208 Keen, Michael 199 Auerbach, Alan J. 194 Schjelderup, Guttorm 192 Haufler, Andreas 185 Pestieau, Pierre 175 Cremer, Helmuth 172 Kaplow, Louis 170 Becker, Johannes 156 Ploeg, Frederick van der 150 Jacobs, Bas 146 Böhringer, Christoph 143 Parry, Ian W. H. 143 Lehmann, Etienne 142 Sureth, Caren 142 Saez, Emmanuel 141 Richter, Wolfram F. 138 Schindler, Dirk 136 Devereux, Michael P. 129 Metcalf, Gilbert E. 127 Schöb, Ronnie 126 Bierbrauer, Felix 125 Niemann, Rainer 125 Keuschnigg, Christian 123 Apps, Patricia 122 Bastani, Spencer 122 Rees, Ray 122 Alm, James 121 Mooij, Ruud A. de 121 Micheletto, Luca 120 Bargain, Olivier 119 Gordon, Roger H. 119
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Institution
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OECD 1,331 National Bureau of Economic Research 993 International Monetary Fund (IMF) 933 International Monetary Fund 577 CESifo 351 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 230 Economics Research, World Bank Group 169 C.E.P.R. Discussion Papers 152 Institute for the Study of Labor (IZA) 115 General Directorate Taxation and Custom Union, European Commission 101 Nationalekonomiska Institutionen, Uppsala Universitet 89 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 79 World Bank 76 HAL 71 Institutionen för Nationalekonomi, Umeå Universitet 70 Saïd Business School, Oxford University 65 Canadian Tax Foundation 63 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 56 Tilburg University, Center for Economic Research 55 Internationale Vereinigung für Steuerrecht 54 Inter-American Development Bank 53 Deloitte, Haskins and Sells <New York, NY> 52 Zentrum für Europäische Wirtschaftsforschung (ZEW) 52 Springer Fachmedien Wiesbaden 50 Organisation for Economic Co-operation and Development 49 Federal Reserve Board (Board of Governors of the Federal Reserve System) 46 European Commission / Directorate-General for Taxation and Customs Union 45 EconWPA 43 Verlag Dr. Kovač 41 International Bureau of Fiscal Documentation 40 Europäische Kommission 39 arqus - Arbeitskreis Quantitative Steuerlehre 38 Economics Department, Queen's University 37 National Tax Association 37 USA / Joint Committee on Taxation 37 Institutet för Näringslivsforskning (IFN) 36 Institut Finanzen und Steuern 35 Society for Economic Dynamics - SED 35 Zentrum für Europäische Wirtschaftsforschung 34 Department of Economics, Faculty of Business and Economics 33
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Published in...
All
CESifo working papers 1,195 NBER working paper series 977 Working paper / National Bureau of Economic Research, Inc. 845 NBER Working Paper 819 CESifo Working Paper Series 780 CESifo Working Paper 773 Journal of public economics 706 Working paper 636 National tax journal 607 IMF Staff Country Reports 532 International tax and public finance 488 Global Forum on Transparency and Exchange of Information for Tax Purposes 430 IMF Working Papers 402 Energy economics 343 Discussion paper series / IZA 341 IZA Discussion Papers 296 Discussion paper / Centre for Economic Policy Research 278 Discussion paper 271 FinanzArchiv : European journal of public finance 257 Global forum on transparency and exchange of information for tax purposes 242 Economics letters 232 Discussion papers / CEPR 229 OECD/G20 Base Erosion and Profit Shifting Project 218 Public finance review : PFR 209 IMF working papers 208 Journal of environmental economics and management : JEEM ; the official journal of the Association of Environmental and Resource Economists 206 MPRA Paper 203 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 202 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 198 Journal of public economic theory 193 IZA Discussion Paper 189 Working paper series 184 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 181 CEPR Discussion Papers 179 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 177 International Tax and Public Finance 168 Climate policy 160 SpringerLink / Bücher 157 Advances in taxation 154 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 150
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Source
All
ECONIS (ZBW) 57,554 RePEc 7,610 EconStor 2,480 USB Cologne (EcoSocSci) 907 Other ZBW resources 283 BASE 183 USB Cologne (business full texts) 59 ArchiDok 37
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Showing 1 - 10 of 69,113
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The political economy of joint taxation
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025
Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy … taxation would garner majority support and apply this framework to the U.S. tax system since the 1960s. Our findings indicate … that support for individual taxation has increased over time. As of today, 50% of all married individuals would benefit …
Persistent link: https://www.econbiz.de/10015330407
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Pareto-improvements, welfare trade-offs and the taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024
taxation of couples, and present a detailed analysis of the behavioral responses to taxation in this setting. Squaring the …
Persistent link: https://www.econbiz.de/10015145041
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Pareto-improvements, welfare trade-offs and the taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024
characterization of the conditions under which Pareto- or welfareimproving tax reforms exist. We focus on one application, the taxation … of couples, and present a detailed analysis of the behavioral responses to taxation in this setting. Squaring the …
Persistent link: https://www.econbiz.de/10015156748
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025
cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising … differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency …
Persistent link: https://www.econbiz.de/10015338308
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Is the elasticity of taxable income mostly an income effect?
Dufour-Simard, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
Persistent link: https://www.econbiz.de/10015332480
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Optimal nonlinear income taxation for non-cooperative couples
Obara, Takuya; Ogawa, Yoshitomo - 2025
Persistent link: https://www.econbiz.de/10015374180
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Health taxes from an EU perspective : final report
Vet, Jan Maarten de (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2025
This study contributes to the growing body of evidence on the implementation of taxes on high in fat, salt and sugar (HFSS) products in EU Member States. It provides a foundation for initial discussions with EU Member States on advancing HFSS taxes in general and particularly sugar-sweetened...
Persistent link: https://www.econbiz.de/10015430520
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Is the elasticity of taxable income mostly an income effect?
Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...
Persistent link: https://www.econbiz.de/10015211755
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Optimal dual-regime business tax systems
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael; … - 2025
Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to...
Persistent link: https://www.econbiz.de/10015420881
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Gender-specific subsidies and female empowerment in optimal taxation
Alves, Cassiano; Costa, Carlos E. da; Lobel, Felipe; … - 2025
Persistent link: https://www.econbiz.de/10015434771
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