//--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
isPartOf:"International tax and public finance"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Besteuerungsverfahren"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Besteuerungsverfahren
47
Taxation procedure
47
Theorie
24
Theory
24
Steuervermeidung
10
Tax avoidance
10
Steuerwettbewerb
9
Tax competition
9
Finanzverwaltung
8
Fiscal administration
8
Multinationales Unternehmen
8
Steuermoral
8
Tax compliance
8
Transnational corporation
8
Corporate income tax
7
Einkommensteuer
7
Income tax
7
Körperschaftsteuer
7
Corporate taxation
6
Criminal tax law
6
EU countries
6
EU-Staaten
6
Sales tax
6
Steuerstrafrecht
6
Steuerwirkung
6
Tax effects
6
Umsatzsteuer
6
Unternehmensbesteuerung
6
Elasticity
5
Elastizität
5
EU tax law
4
EU-Steuerrecht
4
Elasticity of taxable income
4
Steuereinnahmen
4
Steuertarif
4
Tax enforcement
4
Tax evasion
4
Tax rate
4
Tax revenue
4
Capital income tax
3
more ...
less ...
Online availability
All
Undetermined
14
Free
7
Type of publication
All
Article
47
Type of publication (narrower categories)
All
Article in journal
47
Aufsatz in Zeitschrift
47
Conference paper
2
Konferenzbeitrag
2
Language
All
English
47
Author
All
Slemrod, Joel
3
Creedy, John
2
Galmarini, Umberto
2
Gemmell, Norman
2
Mintz, Jack M.
2
Santoro, Fabrizio
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aidt, Toke
1
Akai, Nobuo
1
Aliprandi, Giulia
1
Alm, James
1
Amine, Razan
1
Baskaran, Thushyanthan
1
Berg, Kristoffer
1
Bloch, Francis
1
Blumenthal, Marsha A.
1
Bye, Brita
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Dahlby, Bev G.
1
Demange, Gabrielle
1
Denicolò, Vincenzo
1
Dhami, Sanjit S.
1
Dom, Roel
1
Dröge, Susanne
1
Egger, Peter
1
Faccio, Tommaso
1
Ferede, Ergete
1
Flatters, Frank R.
1
Fuest, Clemens
1
Gauthier, Stéphane
1
Godar, Sarah
1
Granqvist, Lena
1
Gunter, Samara R.
1
Harju, Jarkko
1
Hellerstein, Walter
1
Hemmelgarn, Thomas
1
Hoyt, William H.
1
Janský, Petr
1
Jensen, Peter Sandholt
1
more ...
less ...
Published in...
All
International tax and public finance
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
National tax journal
65
NBER working paper series
64
Working paper / National Bureau of Economic Research, Inc.
53
NBER Working Paper
48
CESifo working papers
47
Working paper
38
Journal of public economics
33
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
30
Public finance review : PFR
28
World tax journal : WTJ
26
SpringerLink / Bücher
20
CESifo Working Paper Series
19
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
19
IMF working papers
18
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
FinanzArchiv : European journal of public finance
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
17
European accounting review
15
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
15
Europäische Hochschulschriften / 5
14
Steuer, Wirtschaft und Recht : SWR
14
Wirtschaftsdienst
14
Advances in taxation
13
Public finance
13
Series on international taxation
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Discussion paper / Centre for Economic Policy Research
12
IMF working paper
12
Policy research working paper : WPS
12
Der Betrieb
11
Working paper series
11
ZEW discussion papers
11
Discussion paper series / IZA
10
Journal of public economic theory
10
Regional science & urban economics
10
Working papers
10
Betriebs-Berater : BB
9
more ...
less ...
Source
All
ECONIS (ZBW)
47
Showing
1
-
47
of
47
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Unemployment and endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Kikuchi, Yuya
;
Tamai, Toshiki
- In:
International tax and public finance
31
(
2024
)
2
,
pp. 533-551
Persistent link: https://www.econbiz.de/10015056381
Saved in:
2
The long way to tax transparency : lessons from the early publishers of country-by-country reports
Godar, Sarah
;
Aliprandi, Giulia
;
Faccio, Tommaso
; …
- In:
International tax and public finance
31
(
2024
)
2
,
pp. 593-634
Persistent link: https://www.econbiz.de/10015056384
Saved in:
3
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:
4
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:
5
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:
6
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:
7
Citizenship and taxes
Organ, Paul R.
- In:
International tax and public finance
31
(
2024
)
2
,
pp. 404-453
Persistent link: https://www.econbiz.de/10015056372
Saved in:
8
Encouraging digital tax tools as a response to Covid : evidence from Eswatini
Santoro, Fabrizio
;
Amine, Razan
;
Magongo, Tanele
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 95-135
Persistent link: https://www.econbiz.de/10015056339
Saved in:
9
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:
10
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:
11
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
Saved in:
12
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:
13
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
Saved in:
14
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:
15
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:
16
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:
17
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:
18
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:
19
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:
20
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:
21
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:
22
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:
23
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:
24
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:
25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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
Saved in:
34
How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens
;
Hemmelgarn, Thomas
;
Ramb, Fred
- In:
International tax and public finance
14
(
2007
)
5
,
pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
Saved in:
35
Has tax competition emerged in OECD countries? : Evidence from panel data
Winner, Hannes
- In:
International tax and public finance
12
(
2005
)
5
,
pp. 666-687
Persistent link: https://www.econbiz.de/10003119492
Saved in:
36
The European commissionś report on company income taxation : what the EU can learn from the experience of the US states
Hellerstein, Walter
;
McLure, Charles E.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 199-220
Persistent link: https://www.econbiz.de/10001911379
Saved in:
37
Corporate tax harmonization in Europe : itś all about compliance
Mintz, Jack M.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 221-234
Persistent link: https://www.econbiz.de/10001911388
Saved in:
38
Company tax reform in the European Union
Sørensen, Peter Birch
- In:
International tax and public finance
11
(
2004
)
1
,
pp. 91-115
Persistent link: https://www.econbiz.de/10001891047
Saved in:
39
Exploring formula allocation for the European Union
Mintz, Jack M.
;
Weiner, Joann Martens
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 695-711
Persistent link: https://www.econbiz.de/10001838276
Saved in:
40
Optimal consumption taxes and social security under tax measurement problems and uncertainty
Dhami, Sanjit S.
- In:
International tax and public finance
9
(
2002
)
6
,
pp. 673-685
Persistent link: https://www.econbiz.de/10001719235
Saved in:
41
The impact on efficiency and distribution of a base-broadening and rate-reducing tax reform
Willner, Johan
;
Granqvist, Lena
- In:
International tax and public finance
9
(
2002
)
3
,
pp. 273-294
Persistent link: https://www.econbiz.de/10001690208
Saved in:
42
Ad valorem taxation on intermediate goods in oligopoly
Colangelo, Giuseppe
;
Galmarini, Umberto
- In:
International tax and public finance
8
(
2001
)
1
,
pp. 53-73
Persistent link: https://www.econbiz.de/10001592240
Saved in:
43
Specific and ad valorem taxation in asymmetric Cournot oligopolies
Denicolò, Vincenzo
;
Matteuzzi, Massimo
- In:
International tax and public finance
7
(
2000
)
3
,
pp. 335-342
Persistent link: https://www.econbiz.de/10001498582
Saved in:
44
Tax evasion, risky laundering, and optimal deterrence policy
Yaniv, Gideon
- In:
International tax and public finance
6
(
1999
)
1
,
pp. 27-38
Persistent link: https://www.econbiz.de/10001372140
Saved in:
45
Global trends and issues in value added taxation
Cnossen, Sijbren
- In:
International tax and public finance
5
(
1998
)
3
,
pp. 399-428
Persistent link: https://www.econbiz.de/10001337846
Saved in:
46
Administrative corruption and taxation
Flatters, Frank R.
- In:
International tax and public finance
2
(
1995
)
3
,
pp. 397-417
Persistent link: https://www.econbiz.de/10001201474
Saved in:
47
The compliance cost of taxing foreign-source income : its magnitude, determinants, and policy implications
Blumenthal, Marsha A.
- In:
International tax and public finance
2
(
1995
)
1
,
pp. 37-53
Persistent link: https://www.econbiz.de/10001333525
Saved in:
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->