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  • Search: subject:"tax rates"
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Year of publication
Subject
All
tax rates 731 fiscal policy 534 tax revenue 440 public debt 427 taxation 392 tax base 390 tax policy 351 tax revenues 349 tax system 349 tax administration 328 fiscal balance 327 fiscal deficit 317 public finances 315 debt service 309 fiscal adjustment 309 fiscal sustainability 300 tax reform 287 public expenditure 286 fiscal position 285 government spending 285 fiscal consolidation 276 government budget 265 public spending 257 fiscal policies 255 capital expenditure 254 government expenditure 254 government revenue 241 public finance 240 tax burden 222 fiscal deficits 219 primary deficit 218 Staff Reports 217 fiscal stance 214 balance of payments 210 current account 208 current account balance 206 budget deficit 204 revenue collection 203 central bank 201 fiscal affairs 199
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Online availability
All
Free 1,089 Undetermined 160 CC license 11
Type of publication
All
Book / Working Paper 1,020 Article 303 Other 1
Type of publication (narrower categories)
All
Article in journal 186 Aufsatz in Zeitschrift 186 Working Paper 132 Graue Literatur 68 Non-commercial literature 68 Arbeitspapier 60 Article 19 Conference paper 5 Konferenzbeitrag 5 research-article 5 Research Report 3 Thesis 3 review-article 2 Amtsdruckschrift 1 Collection of articles of several authors 1 Collection of articles written by one author 1 Conference Paper 1 Government document 1 Hochschulschrift 1 Konferenzschrift 1 Sammelwerk 1 Sammlung 1
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Language
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Undetermined 733 English 559 German 11 Spanish 7 French 5 Finnish 2 Turkish 2 Czech 1 Croatian 1 Lithuanian 1 Portuguese 1 Russian 1
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Author
All
Gupta, Sanjeev 16 Johansson, Dan 14 Stenkula, Mikael 14 Kumhof, Michael 12 Botman, Dennis P. J. 11 Klemm, Alexander 11 Laxton, Douglas 11 Bach, Stefan 10 Cebula, Richard 10 Keen, Michael 10 Parisi, Valentino 10 Spengel, Christoph 10 Fuest, Clemens 9 Leigh, Daniel 9 Bartelsman, Eric J. 8 Beetsma, Roel 8 Boss, Alfred 8 Clements, Benedict J. 8 Polito, Vito 8 Söderström, Martin 8 Federici, Daniela 7 Gemmell, Norman 7 Holmlund, Bertil 7 Keuschnigg, Christian 7 Wykman, Niklas 7 Blomquist, Sören 6 Heller, Peter S. 6 Micheletto, Luca 6 Mooij, Ruud A. de 6 Tanzi, Vito 6 Baldacci, Emanuele 5 Elert, Niklas 5 Gründler, Klaus 5 Gérard, Marcel 5 Kumar, Manmohan S. 5 Muir, Dirk 5 Mursula, Susanna 5 Potrafke, Niklas 5 Ruthardt, Fabian 5 Steinbrenner, Daniela 5
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Institution
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International Monetary Fund (IMF) 720 International Monetary Fund 437 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 23 CESifo 9 General Directorate Taxation and Custom Union, European Commission 5 Victoria Business School, Victoria University of Wellington 5 C.E.P.R. Discussion Papers 4 Institut für Weltwirtschaft (IfW) 4 C. D. Howe Institute 3 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 3 Departamento de Economía, Universidad Torcuato Di Tella 3 Department of Economics, University of Victoria 3 EconWPA 3 Economic Research Service, Department of Agriculture 3 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 3 Economics Section, Cardiff Business School 3 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 3 Nationalekonomiska Institutionen, Uppsala Universitet 3 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 2 Department of Economics and Related Studies, University of York 2 Department of Economics, Rutgers University-New Brunswick 2 Directorate-General Economic and Financial Affairs, European Commission 2 Institutet för Näringslivsforskning (IFN) 2 Research School of Economics, College of Business and Economics 2 Saïd Business School, Oxford University 2 School of Economics, University of Adelaide 2 University of Bonn, Germany 2 Banco de España 1 Barcelona Graduate School of Economics (Barcelona GSE) 1 Business School, University of Exeter 1 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 1 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 1 Departament d'Economia i Història Econòmica, Universitat Autònoma de Barcelona 1 Departamento de Economía, Universidad Carlos III de Madrid 1 Departamento de Economía, Universidad Pablo de Olavide 1 Department of Economics and Finance, College of Business and Economics 1 Department of Economics, Lerner College of Business and Economics 1 Department of Economics, McMaster University 1 Dipartimento del Tesoro, Ministero dell'Economia e delle Finanze 1
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Published in...
All
IMF Staff Country Reports 417 IMF Working Papers 267 MPRA Paper 23 IMF Occasional Papers 19 CESifo Working Paper 17 CESifo working papers 10 National tax journal 10 CESifo Working Paper Series 9 IMF Staff Position Notes 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 8 International Tax and Public Finance 7 ZEW Discussion Papers 7 CEPR Discussion Papers 6 Cardiff Economics Working Papers 6 Public Finance Review 6 Public finance review : PFR 6 Working Paper 6 Working paper 6 Discussion paper 5 Economics letters 5 IMF Policy Discussion Papers 5 Working Paper Series / Victoria Business School, Victoria University of Wellington 5 Applied economics letters 4 DIW Discussion Papers 4 DIW Wochenbericht 4 IFN Working Paper 4 IFN working paper 4 International tax and public finance 4 Journal of public economics 4 Kiel Working Paper 4 Kiel Working Papers 4 Taxation Papers 4 Advances in taxation 3 Department of Economics Working Papers / Departamento de Economía, Universidad Torcuato Di Tella 3 Discussion Papers of DIW Berlin 3 Discussion paper series 3 EUROMOD Working Paper 3 Econometrics Working Papers 3 Economic Information Bulletin 3 IMF Staff Discussion Notes 3
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Source
All
RePEc 959 ECONIS (ZBW) 257 EconStor 95 Other ZBW resources 7 BASE 6
Showing 1 - 10 of 1,324
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Raising the stakes : how progressive tax rates affect risk-taking by pass-through businesses
Ferguson, Duke; Krupa, Trent J.; Laux, Rick C. - 2025
Persistent link: https://www.econbiz.de/10015376016
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Macroeconomic determinants of effective corporate tax rates : the case of the Slovak Republic
Andrejovská, Alena; Glova, Jozef - 2025
, the research identifies significant correlations between nominal tax rates, unemployment, government debt, and effective … tax rates. Our findings reveal a consistent downward trend in both nominal and effective tax rates across EU member states …, with Slovakia maintaining relatively lower effective tax rates compared to older EU members, thus enhancing its fiscal …
Persistent link: https://www.econbiz.de/10015338393
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Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform: Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"
Gerhards, Eva; Thöne, Michael - 2025
rate, these revenues are not assessed using the individual municipal tax rates, but rather using uniform, notional … levelling rates. With the additional North Rhine-Westphalian Property Tax Rates Act (NWGrStHsG), the municipalities have the … levelling of property tax rates in municipal financial equalisation. The study develops potential alternative levelling rules …
Persistent link: https://www.econbiz.de/10015361374
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Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform : Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"
Gerhards, Eva; Thöne, Michael - 2025
rate, these revenues are not assessed using the individual municipal tax rates, but rather using uniform, notional … levelling rates. With the additional North Rhine-Westphalian Property Tax Rates Act (NWGrStHsG), the municipalities have the … levelling of property tax rates in municipal financial equalisation. The study develops potential alternative levelling rules …
Persistent link: https://www.econbiz.de/10015357263
Saved in:
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Impact of corporate tax reform on firm dynamics : an empirical study of the shift from income-based to pro forma standard taxation in Japan
Kobayashi, Yōhei; Bamba, Yasuo; Sato, Mtohiro - 2025
Persistent link: https://www.econbiz.de/10015421082
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Declining effective tax rates of multinationals: The hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the 'cut rate - broaden base' approach, as governments increasingly align...
Persistent link: https://www.econbiz.de/10015432267
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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...
Persistent link: https://www.econbiz.de/10015419978
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Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki - 2021
Persistent link: https://www.econbiz.de/10012616114
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The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://www.econbiz.de/10014506947
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Redefining tax progressivity in developing countries: The Progressive Vertical Index
Fernandez, Ricardo Guerrero - 2024
relationship between the tax burdens of the top 1% and the bottom 50% of the population. Using a novel dataset on tax rates in 10 … assessing the relationship between the effective tax rates paid by the rich and poor. …
Persistent link: https://www.econbiz.de/10015130140
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