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Hacienda pública española : review of public economics
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
National tax journal
335
CESifo working papers
287
NBER working paper series
258
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249
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1
The case for uniform commodity taxation : a tax reform approach
Boadway, Robin W.
;
Cuff, Katherine
- In:
Hacienda pública española : review of public economics
(
2023
)
244
,
pp. 79-109
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2
Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act
Chen, Shannon
;
Erickson, Matthew
;
Harding, Michelle
; …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 57-81
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3
Boards' reactions to problems in accounting for income taxes
Olson, Adam J.
;
Ordyna, Paul
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 145-166
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4
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
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5
The impact of tax policy uncertainty on forecasting
Brown, Jennifer L.
;
Lin, K. C.
;
Moore, Jared A.
; …
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 7-33
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6
The concave association between tax reserves and equity value
Moore, Rebekah D.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 107-124
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7
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
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8
Taxable income and firm risk
Dhaliwal, Dan S.
;
Lee, Hye Seung
;
Pincus, Morton
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 1-24
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9
Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.
;
Beyer, Brooke
;
Gross, Andrew D.
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 45-66
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10
The effects of changes in state tax enforcement on corporate income tax collections
Gupta, Sanjay
;
Lynch, Daniel P.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 125-143
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11
Taxes, investors, and managers : exploring the taxation of foreign investors in U.S. REITs
Howard, Margot
;
Pancak, Katherine A.
;
Shackelford, …
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 1-19
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12
Retroactive tax legislation, reported earnings, and investors' responses to earnings "surprises" : evidence from R&D credit extensions
Bratten, Brian
;
Hulse, David S.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 87-109
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13
Smoothness and the value relevance of taxable income
Mayberry, Michael A.
;
McGuire, Sean T.
;
Omer, Thomas C.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 141-167
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14
An exploration of state income tax nexus : does economic nexus really benefit states?
Davis, Ann Boyd
;
Hageman, Amy M.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 105-135
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15
The effect of taxes on conventional preferred stock : evidence from the 2003 JGTRRA dividend tax reduction
Dunbar, Amy E.
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 87-111
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16
Tax equalization in mutual funds
Gill, Steven L.
;
Schwarz, Christopher
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 89-110
Persistent link: https://www.econbiz.de/10009384117
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17
Is there a December effect? : strategic prepayments of deductible state income tax
Shon, John
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
32
(
2010
)
2
,
pp. 53-71
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18
El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF
SanMartin Sola, Joseba
- In:
Hacienda pública española : review of public economics
182
(
2007
)
3
,
pp. 9-27
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19
Determinants of the choice between Roth and decuctible IRAs
Hrung, Warren B.
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 27-42
Persistent link: https://www.econbiz.de/10003455905
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20
An investigation of why taxpayers prefer refunds : a theory of planned behavior approach
Bobek, Donna D.
;
Hatfield, Richard C.
;
Wentzel, Kristin
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 93-111
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21
An investigation of why taxpayers prefer refunds : a theory of planned behaior approach ; discussion
Falsetta, Diana
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 113-116
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22
Progresividad y redistribución a través del IRPF español : un análisis de bienestar social para el periodo 1982 - 1998
Onrubia, Jorge
;
Carmen Rodado Ruiz, María del
;
Díaz …
- In:
Hacienda pública española : review of public economics
183
(
2007
)
4
,
pp. 81-124
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23
Noncash charitable giving : evidence of aggressive taxpayer reporting following a compliance change
Buchheit, Steve
;
Lightner, Teresa
;
Masselli, John J.
; …
- In:
The journal of the American Taxation Association : a …
27
(
2005
),
pp. 1-17
Persistent link: https://www.econbiz.de/10003298896
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24
Attracting nonfilers through amnesty programs : internal versus external motivation
Manly, Tracy S.
;
Thomas, Deborah W.
;
Ritsema, Christina M.
- In:
The journal of the American Taxation Association : a …
27
(
2005
),
pp. 75-95
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25
"Secondary evasion" and the earned income tax credit
Schmidt, Andrew P.
;
Werner, Edward M.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
2
,
pp. 27-55
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26
The impact of income tax withholding position and stock position on the sale of stock
Falsetta, Dianna
;
White, Richard A.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10003192788
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27
Income tax and top incomes over the Twentieth Century
Atkinson, Anthony B.
- In:
Hacienda pública española : review of public economics
(
2004
)
1
,
pp. 123-141
Persistent link: https://www.econbiz.de/10003140803
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28
Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures
Rego, Sonja Olhoft
- In:
The journal of the American Taxation Association : a …
25
(
2003
),
pp. 27-32
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29
Implicit taxes : evidence from taxable, AMT, and tax-exempt state and local government bond yields
Atwood, T. J.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10001767705
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30
Tax-reporting implications of asymmetric treatment : direct subsidies vs. tax deductions
Vines, Cynthia C.
;
Wartick, Martha L.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 87-99
Persistent link: https://www.econbiz.de/10001767725
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31
Female labour supply and income taxation in Spain : the importance of behavioural assumptions and unobserved heterogeneity specification
García Villar, Jaume
;
Suárez, María José
- In:
Hacienda pública española : review of public economics
164
(
2003
)
1
,
pp. 9-27
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32
The perceived fairness of taxing social security benefits : the effect of explanations based on different dimensions of tax equity
Maroney, James J.
;
Rupert, Timothy J.
;
Wartick, Martha L.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 79-92
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33
Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española
Prieto-Rodriguez, Juan
;
Álvarez García, Santiago
- In:
Hacienda pública española : review of public economics
(
2002
)
1
,
pp. 121-143
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34
The interrelationship between estimated tax payments and paxpayer compliance
Feltham, Glenn D.
;
Paquette, Suzanne M.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
Suppl
,
pp. 27-45
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35
Toward a better measure of horizontal equity
Westort, Peter J.
;
Wagner, Janet M.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 17-28
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36
The impact of the source of changes in marginal tax rates on participation in individual retirement accounts
Eaton, David H.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 46-59
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37
Experimental evidence on the relation between tax rates and compliance : the effect of earned vs. endowed income
Boylan, Scott J.
;
Sprinkle, Geoffrey B.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 75-90
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38
Efectos distributivos y sobre el bienestar social de la reforma del IRPF
Castañer, Juan M.
;
Onrubia, Jorge
;
Paredes Gómez, Raquel
- In:
Hacienda pública española : review of public economics
(
2001
)
4
,
pp. 85-113
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39
Reforma del IRPF y rentabilidad del ahorro financiero
Domínguez Martínez, José M.
;
Carrasco Castillo, Germán
- In:
Hacienda pública española : review of public economics
(
2000
)
4
,
pp. 35-70
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40
Incentivos a la inversión, imposición sobre la renta y altruismo intergeneracional
López-García, Miguel-Ángel
- In:
Hacienda pública española : review of public economics
(
2000
)
4
,
pp. 89-103
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41
La reforma del IRPF desde la perspectiva de la política familiar
Pazos Morán, María
- In:
Hacienda pública española : review of public economics
(
2000
)
4
,
pp. 121-133
Persistent link: https://www.econbiz.de/10001579453
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42
Reward dominance in tax-reporting experiments : the role of context
Wartick, Martha L.
;
Madeo, Silvia A.
;
Vines, Cynthia C.
- In:
The journal of the American Taxation Association : a …
21
(
1999
)
1
,
pp. 20-31
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43
Análisis de los efectos recaudatorios y redistributivos de la reforma del IRPF por Comunidades Autónomas
Castañer, Juan M.
;
Onrubia, Jorge
;
Paredes Gómez, Raquel
- In:
Hacienda pública española : review of public economics
(
1999
)
3
,
pp. 79-108
Persistent link: https://www.econbiz.de/10001481769
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44
Progresividad y redistribución bajo el principio de igual sacrificio
Imedio Olmedo, Luis José
- In:
Hacienda pública española : review of public economics
(
1998
)
1
,
pp. 81-93
Persistent link: https://www.econbiz.de/10001402099
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45
Taxpayer reaction to perceived inequity : an investigation of indirect effects and the equity-control model
Maroney, James J.
- In:
The journal of the American Taxation Association : a …
20
(
1998
)
1
,
pp. 60-77
Persistent link: https://www.econbiz.de/10001241258
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46
Elasticidades dependientes de modelo vs elasticidades observadas : su incidencia sobre las retenciones de los salarios y sobre las predicciones de recaudación
Anido Hermida, Carmen
;
Valdés Sánchez, Teófilo
- In:
Hacienda pública española : review of public economics
(
1998
)
4
,
pp. 29-42
Persistent link: https://www.econbiz.de/10001458547
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47
The impact of personal credits on the progressivity of the individual income tax
Dunbar, Amy E.
- In:
The journal of the American Taxation Association : a …
18
(
1996
)
1
,
pp. 1-30
Persistent link: https://www.econbiz.de/10001202882
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48
Tax litigation, tax reporting game, and social costs
Jung, Woon-Oh
- In:
The journal of the American Taxation Association : a …
17
(
1995
)
2
,
pp. 1-19
Persistent link: https://www.econbiz.de/10001195587
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49
An isolation of the effects of personal deductions, tax credits, and the tax rate schedule on US individual income tax progressivity and income inequality
Seetharaman, Ananth
- In:
The journal of the American Taxation Association : a …
16
(
1994
)
1
,
pp. 101-121
Persistent link: https://www.econbiz.de/10001161842
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50
An evaluation of the revenue and equity effects of converting exemptions and itemized deductions to a single non-refundable credit
Luttman, Suzanne M.
- In:
The journal of the American Taxation Association : a …
16
(
1994
)
2
,
pp. 43-62
Persistent link: https://www.econbiz.de/10001177568
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