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~isPartOf:"Journal of public economics"
~isPartOf:"Discussion paper / School of Economics, The University of New South Wales"
~isPartOf:"World tax journal : WTJ"
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Steuergerechtigkeit
31
Tax fairness
23
Theorie
10
Theory
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7
Income tax
7
OECD countries
6
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1
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Journal of public economics
Discussion paper / School of Economics, The University of New South Wales
World tax journal : WTJ
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
25
Advances in taxation
20
National tax journal
19
Challenging gender inequality in tax policy making : comparative perspectives
14
Europäische Hochschulschriften / 5
14
FinanzArchiv : public finance analysis
14
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
14
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
13
CESifo working papers
12
Taxation and gender equity : a comparative analysis of direct and indirect taxes in developing and developed countries
11
Working paper / National Bureau of Economic Research, Inc.
11
Public finance
10
NBER working paper series
9
NBER Working Paper
8
Wirtschaftsdienst
8
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
7
Europäische Hochschulschriften / 2
7
Public finance quarterly : PFQ
7
Betriebs-Berater : BB
6
CESifo Working Paper
6
CESifo Working Paper Series
5
Public finance review : PFR
5
Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen
5
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
5
Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft
4
European economic review : EER
4
International tax and public finance
4
Jahrbücher für Nationalökonomie und Statistik
4
Journal of economic inequality
4
Revue de science financière
4
Series on international taxation
4
Tax justice and the political economy of global capitalism, 1945 to the present
4
Tax law review
4
WISO : Wirtschafts- und sozialpolitische Zeitschrift
4
Working paper
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
3
Economics letters
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ECONIS (ZBW)
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1
Fairness in international tax recovery assistance : the European court of justice as a driving force for the respect of fundamental tax debtor rights
Vandenberghe, Luk
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10014425430
Saved in:
2
The fundamental right to fair and equitable treatment in the cross-border recovery of taxes within the EU : a need for a common minimum standard
Pistone, Pasquale
;
Lazarov, Ivan
- In:
World tax journal : WTJ
15
(
2023
)
1
,
pp. 119-142
Persistent link: https://www.econbiz.de/10014425431
Saved in:
3
The arm's length standard and tax justice : reflections on the present and the future of transfer pricing
Navarro, Aitor
- In:
World tax journal : WTJ
10
(
2018
)
3
,
pp. 351-379
Persistent link: https://www.econbiz.de/10012102030
Saved in:
4
Popular acceptance of inequality due to innate brute luck and support for classical benefit-based taxation
Weinzierl, Matthew
- In:
Journal of public economics
155
(
2017
),
pp. 54-63
Persistent link: https://www.econbiz.de/10011824058
Saved in:
5
The promise of positive optimal taxation : normative diversity and a role for equal sacrifice
Weinzierl, Matthew
- In:
Journal of public economics
118
(
2014
),
pp. 128-142
Persistent link: https://www.econbiz.de/10010491005
Saved in:
6
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:
7
Evaluating the efficiency and equity of federal fiscal equalization
Albouy, David
- In:
Journal of public economics
96
(
2012
)
9/10
,
pp. 824-839
Persistent link: https://www.econbiz.de/10009702471
Saved in:
8
Art. 24 (5) of the OECD model in relation to intra-group transfers of assets and profits and losses
Jones, John F. Avery
(
contributor
); …
- In:
World tax journal : WTJ
3
(
2011
)
2
,
pp. 179-225
Persistent link: https://www.econbiz.de/10009304280
Saved in:
9
Taxation and non-discrimination : a reconsideration
Ault, Hugh J.
;
Sasseville, Jacques
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 101-125
Persistent link: https://www.econbiz.de/10003979698
Saved in:
10
Taxation and non-discrimination : a reconisderation
Vanistendael, Frans
(
contributor
)
-
2010
Persistent link: https://www.econbiz.de/10003979793
Saved in:
11
Tax discrimination and capital neutrality
Mason, Ruth
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 126-138
Persistent link: https://www.econbiz.de/10003979798
Saved in:
12
What can trade teach tax? : examining reform options for Art. 24 ; (non-discrimination) of the OECD model
Cockfield, Arthur J.
;
Arnold, Brian J.
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 139-153
Persistent link: https://www.econbiz.de/10003979834
Saved in:
13
Non-residents : personal allowances, deduction of personal expenses and tax rates
Raad, Cornelis van
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 154-161
Persistent link: https://www.econbiz.de/10003979851
Saved in:
14
Taxation and non-discrimination : a reconsidering of withholding taxes in the OECD
Vanistendael, Frans
- In:
World tax journal : WTJ
2
(
2010
)
2
,
pp. 175-191
Persistent link: https://www.econbiz.de/10003979885
Saved in:
15
Measuring income tax discrimination
Kakwani, Nanak
;
Lambert, Peter J.
-
1997
Persistent link: https://www.econbiz.de/10000969535
Saved in:
16
Measuring income tax discrimination
Kakwani, Nanak
;
Lambert, Peter J.
-
1997
Persistent link: https://www.econbiz.de/10000638418
Saved in:
17
On the distribution of debt and taxes
Caselli, Francesco
- In:
Journal of public economics
65
(
1997
)
3
,
pp. 367-386
Persistent link: https://www.econbiz.de/10001224752
Saved in:
18
Vertical equity and horizontal inequity : a new approach to measurement
Kakwani, Nanak
;
Lambert, Peter J.
-
1995
Persistent link: https://www.econbiz.de/10000907088
Saved in:
19
Vertical equity and horizontal inequity : a new approach to measurement
Kakwani, Nanak
;
Lambert, Peter J.
-
1995
Persistent link: https://www.econbiz.de/10000151383
Saved in:
20
On the principle of equal sacrifice in income taxation
Ok, Efe A.
- In:
Journal of public economics
58
(
1995
)
3
,
pp. 453-467
Persistent link: https://www.econbiz.de/10001189586
Saved in:
21
A fairness approach to income tax evasion
Bordignon, Massimo
- In:
Journal of public economics
52
(
1993
)
3
,
pp. 345-362
Persistent link: https://www.econbiz.de/10001154549
Saved in:
22
Empirical measurement of horizontal inequity
Jenkins, Stephen
- In:
Journal of public economics
3
(
1988
),
pp. 305-329
Persistent link: https://www.econbiz.de/10001066403
Saved in:
23
Equivalence scales, horizontal equity and optimal taxation under utilitarianism
Balcer, Yves
- In:
Journal of public economics
29
(
1986
)
1
,
pp. 79-97
Persistent link: https://www.econbiz.de/10001022602
Saved in:
24
Horizontal equity, income taxation and self-selection with an application to income tax credits
Balcer, Yves
;
Sadka, Efraim
- In:
Journal of public economics
19
(
1982
)
3
,
pp. 291-309
Persistent link: https://www.econbiz.de/10001855194
Saved in:
25
Institutional inequality and tax incidence
Apps, Patricia
- In:
Journal of public economics
18
(
1982
)
2
,
pp. 217-242
Persistent link: https://www.econbiz.de/10001856902
Saved in:
26
Utilitarianism and horizontal equity : the case for random taxation
Stiglitz, Joseph E.
- In:
Journal of public economics
18
(
1982
)
1
,
pp. 1-33
Persistent link: https://www.econbiz.de/10002860894
Saved in:
27
Estimating the distribution of tax burdens : a comparison of different approaches
Devarajan, Shantayanan
;
Fullerton, Don
;
Musgrave, Richard A.
- In:
Journal of public economics
13
(
1980
)
2
,
pp. 155-182
Persistent link: https://www.econbiz.de/10002078375
Saved in:
28
Towards an ability tax
Allingham, M. G.
- In:
Journal of public economics
4
(
1975
)
4
,
pp. 361-376
Persistent link: https://www.econbiz.de/10001821756
Saved in:
29
Towards a tax constitution for Leviathan
Brennan, Geoffrey
;
Buchanan, James M.
- In:
Journal of public economics
8
(
1977
)
3
,
pp. 255-273
Persistent link: https://www.econbiz.de/10001947871
Saved in:
30
Distributive justice and optimal taxation of wages and interest in a growing economy
Ordover, Janusz A.
- In:
Journal of public economics
5
(
1976
)
1/2
,
pp. 139-160
Persistent link: https://www.econbiz.de/10002597065
Saved in:
31
ET, OT and SBT
Musgrave, Richard A.
- In:
Journal of public economics
6
(
1976
)
1/2
,
pp. 3-16
Persistent link: https://www.econbiz.de/10002554604
Saved in:
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