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  • Search: subject_exact:"Steuerüberwälzung"
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Year of publication
Subject
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Steuerinzidenz 2,461 Tax incidence 2,413 Theorie 882 Theory 882 Steuerwirkung 698 Tax effects 668 Einkommensteuer 468 Income tax 459 Steuerreform 401 Tax reform 396 Einkommensverteilung 379 Income distribution 371 Deutschland 364 Germany 343 USA 279 United States 272 Umverteilung 214 Distributional effect 211 Redistribution 211 Verteilungswirkung 211 Umsatzsteuer 173 Steuerbelastung 165 Optimale Besteuerung 162 Sales tax 161 Schätzung 160 Estimation 159 Optimal taxation 159 Körperschaftsteuer 156 Tax burden 155 Environmental tax 151 Ökosteuer 151 Corporate income tax 145 Excise tax 145 Steuerpolitik 145 Verbrauchsteuer 145 Corporate taxation 130 Unternehmensbesteuerung 130 Tax policy 127 tax incidence 127 Steuervergünstigung 119
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Online availability
All
Free 952 Undetermined 311 CC license 24
Type of publication
All
Book / Working Paper 1,451 Article 1,113
Type of publication (narrower categories)
All
Article in journal 917 Aufsatz in Zeitschrift 917 Graue Literatur 758 Non-commercial literature 758 Arbeitspapier 682 Working Paper 682 Aufsatz im Buch 118 Book section 118 Hochschulschrift 84 Thesis 48 Collection of articles of several authors 25 Sammelwerk 25 Conference paper 19 Konferenzbeitrag 19 Advisory report 16 Bibliografie enthalten 16 Bibliography included 16 Gutachten 16 Amtsdruckschrift 15 Government document 15 Konferenzschrift 14 Aufsatzsammlung 13 Systematic review 9 Übersichtsarbeit 9 Dissertation u.a. Prüfungsschriften 8 Conference proceedings 7 Case study 5 Collection of articles written by one author 5 Fallstudie 5 Reprint 5 Sammlung 5 Forschungsbericht 3 Mikroform 3 Rezension 3 Bericht 2 Bibliografie 2 Datensammlung 2 Amtliche Publikation 1 Lehrbuch 1 Statistics 1
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Language
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English 2,079 German 335 Undetermined 66 Italian 24 Spanish 22 French 11 Portuguese 7 Polish 5 Dutch 4 Russian 4 Danish 3 Bulgarian 1 Modern Greek (1453-) 1 Croatian 1 Hungarian 1 Swedish 1
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Author
All
Peichl, Andreas 55 Fullerton, Don 44 Creedy, John 38 Fuest, Clemens 38 Lambert, Peter J. 29 Metcalf, Gilbert E. 28 Schaefer, Thilo 25 Siegloch, Sebastian 22 Werquin, Nicolas 21 Steiner, Viktor 19 Fehr, Hans 17 Suárez Serrato, Juan Carlos 16 Poterba, James M. 15 Bach, Stefan 14 Hérault, Nicolas 14 Merz, Joachim 14 Müller, Wieland 14 Zodrow, George R. 14 Bork, Christhart 13 Lustig, Nora 13 Slemrod, Joel 13 Ebert, Udo 12 Heutel, Garth 12 Leigh, Andrew 12 Mooij, Ruud A. de 12 Paulus, Alari 12 Tsyvinski, Aleh 12 Tyran, Jean-Robert 12 Anderson, Patricia M. 11 Kalb, Guyonne 11 Kasten, Tanja 11 Meyer, Bruce D. 11 Saez, Emmanuel 11 Wiegard, Wolfgang 11 Zwick, Markus 11 Alm, James 10 Barbaro, Salvatore 10 Büttner, Thiess 10 Dharmapala, Dhammika 10 Kaplanoglou, Georgia 10
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Institution
All
National Bureau of Economic Research 59 Deutsches Institut für Wirtschaftsforschung 4 Edward Elgar Publishing 4 National Institute of Economic and Social Research 3 OECD 3 California Agricultural Experiment Station / Department of Agricultural and Resource Economics 2 National Industrial Conference Board 2 National Tax Association 2 Prognos AG 2 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 2 Shaker Verlag 2 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 2 Verein für Socialpolitik 2 Österreichisches Institut für Wirtschaftsforschung 2 American Enterprise Institute for Public Policy Research 1 American Entreprise Institute for Public Research 1 Association of Indian Automobile Manufacturers 1 Australien / Productivity Commission 1 Banca d'Italia 1 Bank of England / Prudential Regulation Authority 1 Brookings Institution 1 Brown University / Department of Economics 1 Catalyst Institute <Chicago, Ill.> 1 Centre for Economic Performance 1 Combat Poverty Agency <Dublin> 1 Commonwealth Secretariat 1 Conference on Taxation and Saving <2003, Chatham, Mass.> 1 Cornell University / Cornell Food and Nutrition Policy Program 1 Deutsche Bundesbank 1 Deutsches Institut für Altersvorsorge 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 1 Deutschland / Umweltbundesamt 1 Eidgenössische Finanzkontrolle 1 Ernst-Moritz-Arndt-Universität Greifswald / Rechts- und Staatswissenschaftliche Fakultät 1 European Commission / Directorate-General for Economic and Financial Affairs 1 European Economic and Social Committee 1 European Forum - Interdisciplinary Research Centre 1 Europäische Kommission 1 Europäische Kommission / Referat Koordinierung der Steuerfragen 1
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Published in...
All
National tax journal 75 NBER working paper series 58 CESifo working papers 57 Working paper / National Bureau of Economic Research, Inc. 52 NBER Working Paper 51 FinanzArchiv : European journal of public finance 41 Journal of public economics 40 Working paper 34 Discussion paper series / IZA 32 Public finance review : PFR 31 International tax and public finance 29 CESifo Working Paper Series 25 Public finance 22 IZA Discussion Paper 18 EUROMOD working paper series 16 Discussion paper 15 Fiscal studies : the journal of the Institute for Fiscal Studies 15 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 13 Finanzwissenschaftliche Schriften 12 Journal of urban economics 12 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 12 Europäische Hochschulschriften / 5 11 IMF working papers 11 Working paper / World Institute for Development Economics Research 11 CESifo Working Paper 10 Discussion paper / Centre for Economic Policy Research 10 Finanzwissenschaftliche Diskussionsbeiträge 10 Policy research working paper : WPS 10 Working papers 10 Applied economics 9 Discussion papers / CEPR 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 9 Economics letters 9 Public finance quarterly : PFQ 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Energy economics 8 Journal of economics 8 Journal of public economic theory 8 Schmollers Jahrbuch : journal of contextual economics 8 Tax policy and the economy 8
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Source
All
ECONIS (ZBW) 2,539 USB Cologne (EcoSocSci) 24 BASE 1
Showing 1 - 10 of 2,564
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Canada's waning competitiveness on capital gains taxes
Fuss, Jake; Munro, Grady - 2025
Persistent link: https://www.econbiz.de/10015191262
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Taxes and pay without performance : evidence from executives
Arnemann, Laura - 2025
This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive compensation in the United States, I compare the sensitivity of executive compensation to...
Persistent link: https://www.econbiz.de/10015324402
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Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages
Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025
Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...
Persistent link: https://www.econbiz.de/10015374296
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The distributional effects of carbon pricing in Türkiye
O'Donoghue, Cathal; Sologon, Denisa M. - 2025
As middle income countries grow they see an increase in demand for energy. To avoid extreme climate change as these countries develop, there will be a need to decarbonise the increased energy consumption as they grow. We use the PRICES microsimulation model to examine the impact of carbon...
Persistent link: https://www.econbiz.de/10015199831
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The estimation of excise tax revenues and their incidence across the households in Ethiopia
Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025
Persistent link: https://www.econbiz.de/10015405010
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VAT pass-through and competition : evidence from the Greek islands
Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - In: International journal of industrial organization 97 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10015181848
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Carbon tax pass-through: Incidence with vertical integration and price regulation
Blundell, Wesley; Vélez-Velásquez, Juan Sebastián - 2024
Persistent link: https://www.econbiz.de/10015326069
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The distributional effects of carbon taxation in Italy
Caprioli, Francesco; Caracciolo, Giacomo - 2024
Persistent link: https://www.econbiz.de/10015144244
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Improving the estimation of the distributional impacts of carbon pricing and targeted transfers to reduce its regressivity in Latin American countries
Mardones Poblete, Cristian - In: Ecological economics 225 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10015163215
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The legal and real incidence of VAT reforms in Mexico: distributional effects and impacts on poverty
Rivas, Aldair; Chávez, Emmanuel; Rojas, Irvin; … - 2024
Persistent link: https://www.econbiz.de/10015166460
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