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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
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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
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
7
Conceptual legal challenges in tax automation via blockchain technology
Dimitropoulou, Christina
;
Lazarov, Ivan
;
Lawson, Yasmin
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 463-508
Persistent link: https://www.econbiz.de/10014425586
Saved in:
8
The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
Saved in:
9
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:
10
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
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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
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12
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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13
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:
14
Aligning profit taxation with value creation
Richter, Wolfram F.
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
Saved in:
15
A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
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16
Artificial intelligence and tax administration : strategy, applications and implications, with special reference to the tax inspection procedure
Serrano Antón, Fernando
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 575-608
Persistent link: https://www.econbiz.de/10013166779
Saved in:
17
Should inheritance be taxed as income?
Stevanato, Dario
- In:
World tax journal : WTJ
13
(
2021
)
4
,
pp. 647-685
Persistent link: https://www.econbiz.de/10013166785
Saved in:
18
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:
19
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:
20
Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but it takes two to tango
Mithe, Ameya
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 129-165
Persistent link: https://www.econbiz.de/10012617886
Saved in:
21
Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public countr...
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
12
(
2020
)
1
,
pp. 167-213
Persistent link: https://www.econbiz.de/10012617887
Saved in:
22
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:
23
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:
24
Citizenship and tax
Beretta, Giorgio
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 227-260
Persistent link: https://www.econbiz.de/10012310211
Saved in:
25
Designing a general anti-avoidance rule for the East African Community : a comparative analysis
Titus, Afton
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 261-301
Persistent link: https://www.econbiz.de/10012310212
Saved in:
26
The fragmentation of taxpayers rights in international dispute resolution settlings : healing anxieties through judicial dialogue
Antón, Ricardo Garcia
- In:
World tax journal : WTJ
10
(
2018
)
1
,
pp. 131-162
Persistent link: https://www.econbiz.de/10012101981
Saved in:
27
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
28
The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Kuzniacki, Blazej
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 233-294
Persistent link: https://www.econbiz.de/10012102010
Saved in:
29
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:
30
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
31
Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discre...
Piantavigna, Paolo
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 47-98
Persistent link: https://www.econbiz.de/10011805695
Saved in:
32
International profit allocation, intangibles and sales-based transactional profit split
Schreiber, Ulrich
;
Fell, Lisa Maria
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 99-116
Persistent link: https://www.econbiz.de/10011805697
Saved in:
33
Taxing robots? : from the emergence of an electronic ability to pay to a tax on robots or the use of robots
Oberson, Xavier
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 247-262
Persistent link: https://www.econbiz.de/10011805721
Saved in:
34
Profit attribution to dependent agent permanent establishments in a post-BEPS era
Petruzzi, Raffaele
;
Holzinger, Raphael
- In:
World tax journal : WTJ
9
(
2017
)
2
,
pp. 263-300
Persistent link: https://www.econbiz.de/10011805722
Saved in:
35
Implementation v. adaption : BEPS in Latin America through the lens of the ILADT Model
Andrade Rodríguez, Betty
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 303-351
Persistent link: https://www.econbiz.de/10011805724
Saved in:
36
Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
- In:
World tax journal : WTJ
9
(
2017
)
3
,
pp. 352-390
Persistent link: https://www.econbiz.de/10011805737
Saved in:
37
Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
Canè, Daniele
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 521-563
Persistent link: https://www.econbiz.de/10011862453
Saved in:
38
For the good of the game? : a comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events
Thiede, Jeske
;
Trencsik, Stefan
- In:
World tax journal : WTJ
9
(
2017
)
4
,
pp. 599-644
Persistent link: https://www.econbiz.de/10011862460
Saved in:
39
The multilateral tax instrument and its relationship with tax treaties
Bravo, Nathalie
- In:
World tax journal : WTJ
8
(
2016
)
3
,
pp. 279-304
Persistent link: https://www.econbiz.de/10011722876
Saved in:
40
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:
41
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:
42
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:
43
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:
44
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:
45
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:
46
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:
47
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:
48
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:
49
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:
50
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
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