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Steuervermeidung
8
Tax avoidance
5
USA
4
United States
4
Vereinigte Staaten
3
Capital income tax
2
Kapitalertragsteuer
2
Steuerrecht
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Gergen, Mark P.
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Eustice, James S.
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Tax law review
OECD/G20 Base Erosion and Profit Shifting Project
189
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
120
NBER working paper series
98
Journal of public economics
91
Working paper / National Bureau of Economic Research, Inc.
84
Working paper
77
NBER Working Paper
74
National tax journal
68
International tax and public finance
59
The accounting review : a publication of the American Accounting Association
59
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
56
Journal of economic psychology : research in economic psychology and behavioral economics
47
CESifo Working Paper Series
37
Journal of economic behavior & organization : JEBO
35
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
32
WU international taxation research paper series : research papers
32
Discussion paper
30
Discussion paper / Centre for Economic Policy Research
29
Advances in taxation
28
Discussion papers / CEPR
28
Evasion fiscale - fraude fiscale : [37. Congrès International de Droit Financier et Fiscal, Venise, 1983]
27
Public finance review : PFR
27
Tulane University Economics working paper
27
Cogent business & management
26
CESifo Working Paper
25
Public finance
25
Economic modelling
24
Journal of international accounting auditing & taxation
24
World tax journal : WTJ
24
Economics letters
22
Review of accounting studies
21
Working paper / World Institute for Development Economics Research
21
The Routledge companion to tax avoidance research
20
Discussion paper series / IZA
19
Journal of business ethics : JOBE
19
FinanzArchiv : European journal of public finance
18
IZA Discussion Paper
18
Journal of accounting and public policy
18
The journal of corporate finance : contracting, governance and organization
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ECONIS (ZBW)
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1
When and how should the economic substance doctrine be applied?
Hariton, David P.
- In:
Tax law review
60
(
2007
)
1
,
pp. 29-56
Persistent link: https://www.econbiz.de/10003498839
Saved in:
2
Ten truths about tax shelters
Weisbach, David A.
- In:
Tax law review
55
(
2002
)
2
,
pp. 215-253
Persistent link: https://www.econbiz.de/10001713154
Saved in:
3
The logic of deterrence : corporate tax shelters
Gergen, Mark P.
- In:
Tax law review
55
(
2002
)
2
,
pp. 255-286
Persistent link: https://www.econbiz.de/10001713155
Saved in:
4
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Knoll, Michael S.
- In:
Tax law review
52
(
1997
)
2
,
pp. 199-224
Persistent link: https://www.econbiz.de/10001410992
Saved in:
5
The effects of price volatility and strategic trading under realization, expected return and retrospective taxation
Gergen, Mark P.
- In:
Tax law review
49
(
1994
)
2
,
pp. 209-268
Persistent link: https://www.econbiz.de/10001180334
Saved in:
6
The treatment of preferred stock distributions in reorganizations under section 306 of the internal revenue code of 1954
Trimble, Philip R.
- In:
Tax law review
19
(
1964
)
3
,
pp. 345-389
Persistent link: https://www.econbiz.de/10002930737
Saved in:
7
The entity concept in federal income tax returns to affiliated corporations : administrative erosion of a statutory doctrine
Wagman, Stanley P.
- In:
Tax law review
17
(
1962
)
4
,
pp. 577-592
Persistent link: https://www.econbiz.de/10002963570
Saved in:
8
Collapsible corporations in a nutshell
Bittker, Boris Irving
;
Eustice, James S.
- In:
Tax law review
22
(
1967
)
2
,
pp. 127-160
Persistent link: https://www.econbiz.de/10001918628
Saved in:
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