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International tax and public finance
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1
Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
2
The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
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:
4
Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1213-1226
Persistent link: https://www.econbiz.de/10013438513
Saved in:
5
The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique
;
Morozumi, …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1211-1241
Persistent link: https://www.econbiz.de/10012703912
Saved in:
6
Does weak enforcement deter tax progressivity?
Rubolino, Enrico
- In:
Journal of public economics
219
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014282521
Saved in:
7
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
Saved in:
8
The minimum wage, informal pay, and tax enforcement
Bíró, Anikó
;
Prinz, Daniel
;
Sándor, László
- In:
Journal of public economics
215
(
2022
),
pp. 1-11
Persistent link: https://www.econbiz.de/10013485971
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9
The role of information aggregators in tax compliance
Kaçamak, A. Yeliz
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
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10
Tax filing and take-up : experimental evidence on tax preparation outreach and benefit claiming
Goldin, Jacob
;
Homonoff, Tatiana
;
Javaid, Rizwan
; …
- In:
Journal of public economics
206
(
2022
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013197472
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11
Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu
;
Dabla-Norris, Era
;
Khalid, Salma
; …
- In:
Journal of public economics
210
(
2022
),
pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
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12
Tax enforcement and the intended and unintended consequences of information disclosure
Konda, Laura
;
Patel, Elena
;
Seegert, Nathan
- In:
Journal of public economics
212
(
2022
),
pp. 1-10
Persistent link: https://www.econbiz.de/10013369707
Saved in:
13
VAT compliance, trade, and institutions
Morrow, Peter
;
Smart, Michael
;
Świstak, Artur
- In:
Journal of public economics
208
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013347477
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14
Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin
;
Peng, Langchuan
;
Wang, Xiaxin
- In:
Journal of public economics
197
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012798782
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15
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
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16
The revenue and base effects of local tax hikes : evidence from a quasi-experiment
Baskaran, Thushyanthan
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1472-1518
Persistent link: https://www.econbiz.de/10012703997
Saved in:
17
Tax enforcement using a hybrid between self- and third-party reporting
Clifford, Sarah
;
Mavrokonstantis, Panos
- In:
Journal of public economics
203
(
2021
),
pp. 1-43
Persistent link: https://www.econbiz.de/10013263420
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18
Thinking outside the box : the cross-border effect of tax cuts on R&D
Schwab, Thomas
;
Todtenhaupt, Maximilian
- In:
Journal of public economics
204
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013197361
Saved in:
19
Intergovernmental revenue relations, tax enforcement and tax shifting : evidence from China
Xiao, Chengrui
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 128-152
Persistent link: https://www.econbiz.de/10012226504
Saved in:
20
Problematic response margins in the estimation of the elasticity of taxable income
Berg, Kristoffer
;
Thoresen, Thor Olav
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 721-752
Persistent link: https://www.econbiz.de/10012226583
Saved in:
21
The elasticity of taxable income of individuals in couples
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
Saved in:
22
Your biggest refund, guaranteed? : internet access, tax filing method, and reported tax liability
Gunter, Samara R.
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 536-570
Persistent link: https://www.econbiz.de/10012231082
Saved in:
23
Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko
;
Matikka, Tuomas
;
Rauhanen, Timo
- In:
Journal of public economics
173
(
2019
),
pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
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24
Tax reform and the political economy of the tax base
Ilzetzki, Ethan
- In:
Journal of public economics
164
(
2018
),
pp. 197-210
Persistent link: https://www.econbiz.de/10012035814
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25
The effect of a fiscal squeeze on tax enforcement : evidence from a natural experiment in China
Chen, Shawn Xiaoguang
- In:
Journal of public economics
147
(
2017
),
pp. 62-76
Persistent link: https://www.econbiz.de/10011823436
Saved in:
26
The assignment and division of the tax base in a system of hierarchical governments
Hoyt, William H.
- In:
International tax and public finance
24
(
2017
)
4
,
pp. 678-704
Persistent link: https://www.econbiz.de/10011800036
Saved in:
27
The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp
;
Peichl, Andreas
;
Siegloch, Sebastian
- In:
Journal of public economics
151
(
2017
),
pp. 41-55
Persistent link: https://www.econbiz.de/10011906775
Saved in:
28
Does front-loading taxation increase savings? : evidence from Roth 401(k) introductions
Beshears, John
;
Choi, James J.
;
Laibson, David I.
; …
- In:
Journal of public economics
151
(
2017
),
pp. 84-95
Persistent link: https://www.econbiz.de/10011906799
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29
The effect of tax enforcement on tax elasticities : evidence from charitable contributions in France
Fack, Gabrielle
;
Landais, Camille
- In:
Journal of public economics
133
(
2016
),
pp. 23-40
Persistent link: https://www.econbiz.de/10011586254
Saved in:
30
How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues
Kawano, Laura
;
Slemrod, Joel
- In:
International tax and public finance
23
(
2016
)
3
,
pp. 401-433
Persistent link: https://www.econbiz.de/10011592876
Saved in:
31
The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko
;
Matikka, Tuomas
- In:
International tax and public finance
23
(
2016
)
4
,
pp. 640-669
Persistent link: https://www.econbiz.de/10011647967
Saved in:
32
Tax rate and tax base competition for foreign direct investment
Egger, Peter
;
Raff, Horst
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 777-810
Persistent link: https://www.econbiz.de/10011529934
Saved in:
33
Alleged tax competition : the mysterious death of bequest taxes in Switzerland
Brülhart, Marius
;
Parchet, Raphaël
- In:
Journal of public economics
111
(
2014
),
pp. 63-78
Persistent link: https://www.econbiz.de/10010389566
Saved in:
34
Regulation versus taxation
Alesina, Alberto
;
Passarelli, Francesco
- In:
Journal of public economics
110
(
2014
),
pp. 147-156
Persistent link: https://www.econbiz.de/10010389604
Saved in:
35
Economic integration and the optimal corporate tax structure with heterogeneous firms
Bauer, Christian
;
Davies, Ronald B.
;
Haufler, Andreas
- In:
Journal of public economics
110
(
2014
),
pp. 42-56
Persistent link: https://www.econbiz.de/10010389625
Saved in:
36
Reporting import tariffs (and other taxes)
Tonin, Mirco
- In:
International tax and public finance
21
(
2014
)
1
,
pp. 153-173
Persistent link: https://www.econbiz.de/10010344315
Saved in:
37
The runaway taxpayer
Galmarini, Umberto
;
Pellegrino, Simone
;
Piacenza, …
- In:
International tax and public finance
21
(
2014
)
3
,
pp. 468-497
Persistent link: https://www.econbiz.de/10010406445
Saved in:
38
The choice of the personal income tax base
Gordon, Roger H.
;
Kopczuk, Wojciech
- In:
Journal of public economics
118
(
2014
),
pp. 97-110
Persistent link: https://www.econbiz.de/10010491009
Saved in:
39
Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences
Weber, Caroline
- In:
Journal of public economics
117
(
2014
),
pp. 90-103
Persistent link: https://www.econbiz.de/10010491033
Saved in:
40
Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 974-991
Persistent link: https://www.econbiz.de/10010338364
Saved in:
41
Optimal tax base with administrative fixed costs
Gauthier, Stéphane
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
Saved in:
42
Measuring, explaining, and controlling tax evasion : lessons from theory, experiments, and field studies
Alm, James
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 54-77
Persistent link: https://www.econbiz.de/10009578342
Saved in:
43
Understanding multidimensional tax systems
Robinson, Leslie
;
Slemrod, Joel
- In:
International tax and public finance
19
(
2012
)
2
,
pp. 237-267
Persistent link: https://www.econbiz.de/10009620548
Saved in:
44
Welfare effects of VAT reforms : a general equilibrium analysis
Bye, Brita
;
Strøm, Birger
;
Åvitsland, Turid
- In:
International tax and public finance
19
(
2012
)
3
,
pp. 368-392
Persistent link: https://www.econbiz.de/10009621308
Saved in:
45
The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments
Dahlby, Bev G.
;
Ferede, Ergete
- In:
International tax and public finance
19
(
2012
)
6
,
pp. 844-883
Persistent link: https://www.econbiz.de/10009697307
Saved in:
46
Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas
;
Runkel, Marco
- In:
Journal of public economics
95
(
2011
)
7/8
,
pp. 723-733
Persistent link: https://www.econbiz.de/10009270518
Saved in:
47
Indirect taxation and tax incidence under nonlinear pricing
Jensen, Sissel
;
Schjelderup, Guttorm
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 519-532
Persistent link: https://www.econbiz.de/10009355245
Saved in:
48
Endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Akai, Nobuo
;
Ogawa, Hikaru
;
Ogawa, Yoshitomo
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 495-506
Persistent link: https://www.econbiz.de/10009355260
Saved in:
49
The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition
Dröge, Susanne
;
Schröder, Philipp J. H.
- In:
International tax and public finance
16
(
2009
)
2
,
pp. 164-175
Persistent link: https://www.econbiz.de/10003815983
Saved in:
50
Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860 - 1938
Aidt, Toke
;
Jensen, Peter Sandholt
- In:
International tax and public finance
16
(
2009
)
3
,
pp. 362-394
Persistent link: https://www.econbiz.de/10003846248
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