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  • Search: subject:"simplification"
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Year of publication
Subject
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Tax simplification 309 Steuervereinfachung 308 Deutschland 120 Germany 119 Steuerreform 119 Tax reform 113 Einkommensteuer 95 Income tax 93 USA 66 United States 65 Theorie 52 Theory 52 simplification 52 Steuersystem 38 Tax system 36 Steuererhebungsverfahren 35 Steuergerechtigkeit 35 Steuermoral 35 Tax compliance 35 Taxation procedure 35 Tax fairness 33 Corporate taxation 32 Simplification 32 Unternehmensbesteuerung 32 Welt 32 World 32 Steuerpolitik 29 Steuerrecht 29 Tax policy 28 Experiment 23 Steuervermeidung 23 Steuerbelastung 22 Tax burden 22 Steuerwirkung 21 Tax avoidance 21 Flat Tax 20 Flat tax 20 Comparison 19 EU countries 19 EU-Staaten 19
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Online availability
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Free 173 Undetermined 97 CC license 8
Type of publication
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Article 240 Book / Working Paper 240
Type of publication (narrower categories)
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Article in journal 147 Aufsatz in Zeitschrift 147 Graue Literatur 104 Non-commercial literature 104 Working Paper 79 Arbeitspapier 64 Aufsatz im Buch 47 Book section 47 Amtsdruckschrift 24 Government document 24 Hochschulschrift 18 Collection of articles of several authors 13 Sammelwerk 13 Thesis 13 Article 11 Aufsatzsammlung 9 Konferenzschrift 9 Conference proceedings 6 Festschrift 3 Advisory report 2 Gutachten 2 Mehrbändiges Werk 2 Multi-volume publication 2 research-article 2 Amtliche Publikation 1 Bibliografie 1 Forschungsbericht 1 Glossar enthalten 1 Glossary included 1 Quelle 1 Rezension 1
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Language
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English 285 German 127 Undetermined 51 French 4 Spanish 4 Italian 3 Polish 2 Russian 2 Dutch 1 Portuguese 1 Ukrainian 1
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Author
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Peichl, Andreas 15 Fuest, Clemens 9 Petersen, Hans-Georg 9 Schaefer, Thilo 9 Rose, Manfred 8 Bizer, Kilian 7 Imbert, Clément 7 Kirchhof, Paul 7 Luts, Maarten 7 Spinnewijn, Johannes 7 Tsankova, Teodora 7 De Neve, Jan-Emmanuel 6 Dynarski, Susan M. 6 Schanz, Deborah 6 Scott-Clayton, Judith E. 6 Sureth-Sloane, Caren 6 Awasthi, Rajul 5 Bayraktar, Nihal 5 Blaufus, Kay 5 Blesse, Sebastian 5 Bradford, David F. 5 Buttrick, Steve 5 Mackscheidt, Klaus 5 Sabirianova Peter, Klara 5 Slemrod, Joel 5 Sturm, Susann 5 Buhlmann, Florian 4 Cuesta, Ana 4 Doerrenberg, Philipp 4 Duncan, Denvil 4 Hoppe, Thomas 4 James, Simon R. 4 Kegels, Chantal 4 Piza, Caio 4 Reyes, Angela 4 Roseth, Benjamin 4 Sawyer, Adrian J. 4 Wagner, Franz W. 4 Wiederspan, Mark 4 Alm, James 3
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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 4 Mathematica Policy Research 3 Stiftung Marktwirtschaft 3 Stiftung Marktwirtschaft / Kommission Steuergesetzbuch 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 District of Columbia / Tax Revision Commission 2 Finanzwissenschaftlichen Forschungsinstitut, Wirtschafts- und Sozialwissenschaftliche Fakultät 2 Trade and Agriculture Directorate, Organisation de Coopération et de Développement Économiques (OCDE) 2 USA / Congress / House of Representatives / Committee on Ways and Means / Subcommittee on Select Revenue Measures 2 USA / Congress / House of Representatives / Committee on the Judiciary / Subcommittee on Commercial and Administrative Law 2 USA / General Accounting Office 2 United States / Congress / House / Committee on Ways and Means 2 United States / Congress / Senate / Committee on Finance 2 American Enterprise Institute 1 American Enterprise Institute for Public Policy Research 1 Banca d'Italia 1 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 1 Centrul de Cercetare în Administraţie şi Servicii Publice (CCASP), Academia de Studii Economice din Bucureşti 1 Certified General Accountants Association of Canada - CGA 1 Conference on Tax Simplification and Anti-Avoidance Legislation, 28.6.1974 1 Department of Accounting, Finance and Economics, Griffith Business School 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Deutsche Steuerjuristische Gesellschaft 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland <Bundesrepublik> / Bundesminister der Finanzen / Wissenschaftlicher Beirat 1 EconWPA 1 Edward Elgar Publishing 1 Erich Schmidt Verlag 1 Expertengespräch Integrationsmodelle <2005, Berlin> 1 Fachhochschule für Finanzen <Nordkirchen> 1 Fraser Institute 1 Goethe-Universität Frankfurt am Main 1 Großbritannien / Board of Inland Revenue 1 Heidelberger Steuerkreis 1 ISEG - School of Economics and Management, Department of Economics, University of Lisbon 1
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Published in...
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A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 6 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 6 National tax journal 6 Finanzwissenschaftliche Diskussionsbeiträge 5 NBER working paper series 5 Steuervereinfachung : Festschrift für Dietrich Meyding zum 65. Geburtstag 5 Working paper / National Bureau of Economic Research, Inc. 5 Discussion paper 4 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 IZA World of Labor 4 NBER Working Paper 4 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 Working paper 4 Administrative Sciences 3 Administrative Sciences : open access journal 3 Advances in taxation 3 Am Staat vorbei : Transparenz, Fairness und Partizipation kontra Steuerhinterziehung 3 Deutsche Steuer-Zeitung : DStZ 3 Festschrift für Joachim Lang zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung 3 Finanzwissenschaftliche Forschungsarbeiten 3 IDB Working Paper Series 3 Journal of behavioral and experimental economics 3 Journal of economic behavior & organization : JEBO 3 MPRA Paper 3 Mathematica Policy Research Reports 3 Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP 3 Planning Papers 3 Public finance review : PFR 3 The American journal of tax policy 3 Betriebs-Berater : BB 2 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 2 Das Grundeinkommen : Würdigung - Wertungen - Wege 2 FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 IMF Working Papers 2 IZA world of labor : evidence-based policy making 2 Información comercial española : ICE : revista de economía 2 Institut Finanzen und Steuern : ifst 2 International tax and public finance 2
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Source
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ECONIS (ZBW) 389 RePEc 59 EconStor 26 BASE 4 Other ZBW resources 2
Showing 1 - 10 of 480
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Indirect effects of simplified tax communications on compliance
Celik Katreniak, Dagmara; Cingl, Lubomír; Lorko, Matej - 2025
simplification improves understanding of tax obligations and expected compliance but does not directly increase tax declarations in … play a significant role. Our findings suggest that simplification can act as a low-cost moral nudge which may enhance … intrinsic motivation to comply. Policymakers can employ simplification as a tool to reinforce voluntary compliance, especially …
Persistent link: https://www.econbiz.de/10015616220
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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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The legality of Omnibus legislation under EU law : a preliminary analysis of Omnibus I simplification directive of CSRD and CSDD and its legal consequences on the EU legal order
Alemanno, Alberto - 2026
Persistent link: https://www.econbiz.de/10015618127
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What needs to be done to improve the efficiency of the resolution framework of the banking union
Restoy, Fernando; Walters, Ruth - Institut für Finanzstabilität - 2026
Persistent link: https://www.econbiz.de/10015628193
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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/10015433520
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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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A pragmatic approach to simplification : the case of banking regulation in the EU
Cannata, Francesco; Serafini, Luca - 2025
Persistent link: https://www.econbiz.de/10015462686
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The beneficent and maleficent effects of simplification on retirement savings
Shah, Avni M.; Osborne, Matthew; Lefkowitz, Jaclyn; … - In: Journal of consumer research : JCR ; an … 52 (2025) 2, pp. 244-265
Persistent link: https://www.econbiz.de/10015425369
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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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