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  • Search: subject:"simplification"
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Year of publication
Subject
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Tax simplification 82 Steuervereinfachung 81 Einkommensteuer 34 Income tax 34 Deutschland 26 Germany 26 Steuerreform 26 simplification 26 Tax reform 25 USA 14 United States 14 Welt 14 World 14 Corporate taxation 13 Unternehmensbesteuerung 13 Steuersystem 12 Tax system 12 Simplification 11 Steuererhebungsverfahren 11 Steuermoral 11 Tax compliance 11 Taxation procedure 11 Theorie 11 Theory 11 Comparison 10 Vergleich 10 Experiment 9 Steuerbelastung 9 Tax burden 9 tax simplification 9 Flat Tax 8 Flat tax 8 Steuerwirkung 8 administrative simplification 8 tax compliance 8 Großbritannien 7 Steuervermeidung 7 Tax effects 7 United Kingdom 7 Finanzverwaltung 6
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Online availability
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Free 159 CC license 7
Type of publication
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Book / Working Paper 122 Article 37
Type of publication (narrower categories)
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Graue Literatur 56 Non-commercial literature 56 Working Paper 54 Arbeitspapier 41 Article in journal 16 Aufsatz in Zeitschrift 16 Article 10 Amtsdruckschrift 9 Government document 9 Thesis 2 Aufsatzsammlung 1 Collection of articles of several authors 1 Forschungsbericht 1 Hochschulschrift 1 Konferenzschrift 1 Sammelwerk 1
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Language
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English 104 German 27 Undetermined 21 French 2 Spanish 2 Italian 1 Dutch 1 Russian 1
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Author
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Peichl, Andreas 11 Fuest, Clemens 7 Schaefer, Thilo 7 Schanz, Deborah 6 Imbert, Clément 5 Luts, Maarten 5 Spinnewijn, Johannes 5 Tsankova, Teodora 5 Bradford, David F. 4 Cuesta, Ana 4 De Neve, Jan-Emmanuel 4 Hoppe, Thomas 4 Kegels, Chantal 4 Reyes, Angela 4 Roseth, Benjamin 4 Sturm, Susann 4 Sureth, Caren 4 Blesse, Sebastian 3 Buhlmann, Florian 3 Buttrick, Steve 3 Doerrenberg, Philipp 3 Mackscheidt, Klaus 3 Petersen, Hans-Georg 3 Sabirianova Peter, Klara 3 Wrede, Matthias 3 Awasthi, Rajul 2 Bayraktar, Nihal 2 Bergmann, Stephan 2 Bergschmidt, Angela 2 Bertoni, Michele 2 Bohacek, Marek 2 Colina, Jorge 2 Daniele, Federica 2 De Rosa, Bruno 2 Duncan, Denvil 2 Dynarski, Susan 2 Dynarski, Susan M. 2 Evers, Lisa 2 Fabião, Gonçalo 2 Fengler, Birgit 2
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Institution
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National Bureau of Economic Research 5 Federal Planning Bureau, Government of Belgium 4 International Monetary Fund (IMF) 4 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Finanzwissenschaftlichen Forschungsinstitut, Wirtschafts- und Sozialwissenschaftliche Fakultät 2 American Enterprise Institute 1 Banca d'Italia 1 Centrul de Cercetare în Administraţie şi Servicii Publice (CCASP), Academia de Studii Economice din Bucureşti 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Internationaler Währungsfonds 1 Mathematica Policy Research 1 National Research University Higher School of Economics 1 Stiftung Marktwirtschaft / Tagung <2023, Berlin> 1 USA / Congress / House of Representatives / Committee on Small Business 1 USA / Congress / House of Representatives / Committee on Small Business / Subcommittee on Tax, Finance, and Exports 1 USA / Congress / House of Representatives / Committee on Ways and Means 1 USA / Congress / House of Representatives / Committee on the Judiciary / Subcommittee on Commercial and Administrative Law 1 USA / Congress / Senate / Committee on Small Business 1 USA / Subcommittee on Select Revenue Measures 1 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 1 Zentrum für Europäische Wirtschaftsforschung 1
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Published in...
All
Finanzwissenschaftliche Diskussionsbeiträge 5 NBER working paper series 5 Discussion paper 4 IZA World of Labor 4 NBER Working Paper 4 Working paper 4 Administrative Sciences 3 Administrative Sciences : open access journal 3 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 IDB Working Paper Series 3 MPRA Paper 3 Planning Papers 3 FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 2 IMF Working Papers 2 Institut Finanzen und Steuern : ifst 2 Mercato Concorrenza Regole 2 Policy Research Working Paper 2 Vierteljahrshefte zur Wirtschaftsforschung 2 Warwick economic research papers 2 [ZEW Gutachten / Forschungsberichte] 2 ADBI Working Paper Series 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Andrew Young School of Policy Studies Research Paper Series 1 Bulletin of Indonesian economic studies 1 Business management review : journal of the University of Dar es Salaam Business School 1 CESifo Working Paper 1 CESifo working papers 1 CoFE discussion papers 1 Curentul Juridic, The Juridical Current, Le Courant Juridique 1 DANUBE: Law, Economics and Social Issues Review 1 Danube : law and economics review 1 Discussion paper series / IZA 1 Discussion paper series / Zentrum für Finanzen und Ökonometrie, Universität Konstanz 1 Discussion papers in economics and management / A / University of Reading, Department of Economics 1 Diskussionsbeiträge / Forschungszentrum Generationenverträge der Albert-Ludwigs-Universität 1 Diskussionspapier / Technische Universität Ilmenau, Institut für Volkswirtschaftslehre 1 ESRI Working Paper 1 Economics Working Papers / Department of Economics and Business, Universitat Pompeu Fabra 1 EuroEconomica 1
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Source
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ECONIS (ZBW) 103 RePEc 30 EconStor 23 BASE 3
Showing 1 - 10 of 159
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Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia
Satyadini, Agung Endika; Rosid, Arifin - In: Bulletin of Indonesian economic studies 60 (2024) 2, pp. 217-238
Persistent link: https://www.econbiz.de/10015050599
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Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60
Persistent link: https://www.econbiz.de/10014301458
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The causal effect of agricultural landscape simplification on Germany’s grasslands during a compound drought and heatwave in 2018
Ferro, Marco; Börner, Jan; Hüttel, Silke; Kowalski, Katja - 2025
identify and incorporate specific landscape features. In this paper we define the term, agricultural landscape simplification … examine the causal effects of agricultural landscape simplification on grassland drought impact, we derive a novel remote …, and relate it to a multidimensional index of landscape simplification based on landscape metrics. Our causal …
Persistent link: https://www.econbiz.de/10015396225
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Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia
Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - 2023
, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less …
Persistent link: https://www.econbiz.de/10014469824
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Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax
Schanz, Deborah - In: Fiscal Studies 44 (2023) 1, pp. 53-60
I present a simplification safe harbour based on tax administrative guidance for Pillar Two, the global minimum tax … simplification safe harbour consists of a two‐level test to determine if a full GloBE ETR calculation is required from a … country‐level test has identified potential ‘red flags’. Even if this second test is required, the simplification safe harbour …
Persistent link: https://www.econbiz.de/10014503851
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The tax complexity index : a survey-based country measure of tax code and framework complexity
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - In: The European accounting review 32 (2023) 2, pp. 239-273
Persistent link: https://www.econbiz.de/10014299257
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Steuerentflechtung und -vereinfachung: ein Märchen aus 10.801 Gebietskörperschaft? : eine Tagung der Stiftung Marktwirtschaft am 7. Februar 2023 in Berlin : Tagungsbericht
Kohlstruck, Tobias (ed.) - Stiftung Marktwirtschaft / Tagung <2023, Berlin> - 2023
Persistent link: https://www.econbiz.de/10014296456
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Approche intégrative : analyse rétrospective des articles précurseurs
Giard, Vincent - In: Revue française de gestion industrielle : RFGI 37 (2023) 3, pp. 17-23
Persistent link: https://www.econbiz.de/10015050452
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Institucionalʹnaja struktura sovremennoj Rossii kak istočnik vyzovov čelovečeskomu potenciali
Pliskevič, N. M. - 2023
Persistent link: https://www.econbiz.de/10014484366
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Nudging for prompt tax penalty payment : evidence from a field experiment in Indonesia
Yogama, Eko Arief; Gray, Daniel J.; Rablen, Matthew D. - 2023
, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less …
Persistent link: https://www.econbiz.de/10014444191
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