//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~isPartOf:"International tax and public finance"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Tax expenditure"
Narrow search
Delete all filters
| 1 applied filter
Year of publication
From:
To:
Subject
All
Steuervergünstigung
55
Tax incentive
55
Theorie
24
Theory
24
Einkommensteuer
13
Income tax
13
Steuerwirkung
9
Tax effects
9
USA
9
United States
9
Corporate income tax
7
Körperschaftsteuer
7
Auslandsinvestition
6
Foreign investment
6
Sales tax
6
Umsatzsteuer
6
Estimation
5
Optimal taxation
5
Optimale Besteuerung
5
Schätzung
5
Großbritannien
4
Steuerpolitik
4
Steuerreform
4
Steuerwettbewerb
4
Tax competition
4
Tax policy
4
Tax reform
4
United Kingdom
4
Capital structure
3
Charitable giving
3
Charity
3
China
3
Corporate taxation
3
Deutschland
3
Developing countries
3
Elasticity
3
Elastizität
3
Entwicklungsländer
3
Fundraising
3
Germany
3
more ...
less ...
Online availability
All
Undetermined
23
Type of publication
All
Article
55
Type of publication (narrower categories)
All
Article in journal
55
Aufsatz in Zeitschrift
55
Conference paper
3
Konferenzbeitrag
3
Language
All
English
55
Author
All
Athiphat Muthitacharoen
2
Büttner, Thiess
2
Graziosi, Grégoire Rota
2
Klemm, Alexander
2
Parys, Stefan van
2
Slemrod, Joel
2
Zodrow, George R.
2
Acs, Gregory
1
An, Zhiyong
1
Anderberg, Dan
1
Baake, Pio
1
Backus, Peter
1
Barrios Cobos, Salvador
1
Bastian, Jacob E.
1
Bernasconi, Michele
1
Borck, Rainald
1
Branzoli, Nicola
1
Buhlmann, Florian
1
Caiumi, Antonella
1
Caldeira, Émilie
1
Chen, Yuyu
1
Christiansen, Vidar
1
Coda Moscarola, Flavia
1
Creedy, John
1
Dallari, Pietro
1
Dama, Alou Adessé
1
Das-Gupta, Arindam
1
Doyle, Christopher
1
Dreßler, Daniel
1
Edmiston, Kelly D.
1
Elsner, Benjamin
1
End, Nicolas
1
Erbe, Katharina
1
Fehr, Hans
1
Figari, Francesco
1
Fischer, Andreas M.
1
Fjærli, Erik
1
Fuest, Clemens
1
Gandullia, Luca
1
Gang, Ira N.
1
more ...
less ...
Published in...
All
International tax and public finance
NBER working paper series
250
National tax journal
220
Working paper / National Bureau of Economic Research, Inc.
211
NBER Working Paper
202
Journal of public economics
103
CESifo working papers
99
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
80
Working paper
64
Discussion paper series / IZA
62
CESifo Working Paper Series
46
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
46
Public finance review : PFR
43
Der Betrieb
42
IZA Discussion Paper
41
Advances in taxation
40
Tax policy and the economy
38
Discussion paper
37
Discussion paper / Centre for Economic Policy Research
36
Economic development quarterly : the journal of American economic revitalization
31
The American economic review
30
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
30
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
29
Journal of state taxation
29
Municipal finance journal : the state and local financing and municipal securities advisor
27
FinanzArchiv : European journal of public finance
26
IMF working papers
25
IMF Staff Country Reports
24
Regional science & urban economics
24
Derivatives & financial instruments
23
Working paper series
22
American economic journal : a journal of the American Economic Association
21
ZEW discussion papers
21
Economics letters
20
Fiscal studies : the journal of the Institute for Fiscal Studies
20
Research policy : policy, management and economic studies of science, technology and innovation
20
Applied economics
19
IMF Working Papers
19
IMF working paper
19
Journal of urban economics
19
more ...
less ...
Source
All
ECONIS (ZBW)
55
Showing
1
-
50
of
55
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Gender tax difference in the U.S. income tax
Lin, Emily Y.
;
Slemrod, Joel
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10015056401
Saved in:
2
The regressivity of CIT exemptions in Africa
Dama, Alou Adessé
;
Graziosi, Grégoire Rota
;
Sawadogo, …
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 909-934
Persistent link: https://www.econbiz.de/10015056413
Saved in:
3
The EITC in rural and economically distressed areas : more bang per buck?
Bastian, Jacob E.
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 136-159
Persistent link: https://www.econbiz.de/10015056341
Saved in:
4
Funding infrastructure under uncertainty : evidence from tax credit prices
Lang, Bree J.
;
Patel, Pratish
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 635-677
Persistent link: https://www.econbiz.de/10014334885
Saved in:
5
The zero effect of income tax on the timing of birth : some evidence on French data
Moreau, Nicolas
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 757-783
Persistent link: https://www.econbiz.de/10014334905
Saved in:
6
Tax incentives and firm pollution
Kong, Dongmin
;
Xiong, Mengxu
;
Qin, Ni
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 784-813
Persistent link: https://www.econbiz.de/10014334912
Saved in:
7
How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand’s tax return data
Athiphat Muthitacharoen
;
Trongwut Burong
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 726-750
Persistent link: https://www.econbiz.de/10013268136
Saved in:
8
Export tax rebate and the margins of exports : product-level evidence from a quasi-natural experiment
Lee, Wonkyung
;
Ma, Hong
;
Xu, Yuan
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 386-404
Persistent link: https://www.econbiz.de/10012495964
Saved in:
9
Do the rich pay their taxes early?
Fischer, Andreas M.
;
Zachmann, Lucca
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 194-214
Persistent link: https://www.econbiz.de/10012226511
Saved in:
10
Taxing aid : the end of a paradox?
Caldeira, Émilie
;
Geourjon, Anne-Marie
;
Graziosi, …
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 240-255
Persistent link: https://www.econbiz.de/10012226518
Saved in:
11
How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
Saved in:
12
Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro
;
End, Nicolas
;
Miryugin, Fedor
;
Tieman, …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
Saved in:
13
Size and distributional pattern of pension-related tax expenditures in European countries
Barrios Cobos, Salvador
;
Coda Moscarola, Flavia
; …
- In:
International tax and public finance
27
(
2020
)
5
,
pp. 1287-1320
Persistent link: https://www.econbiz.de/10012293028
Saved in:
14
Fiscal stimulus and debt burden : evidence from Thailand's first-car-buyer tax rebate program
Athiphat Muthitacharoen
;
Krislert Samphantharak
; …
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1383-1415
Persistent link: https://www.econbiz.de/10012487544
Saved in:
15
How do taxpayers respond to a large kink? : evidence on earnings and deduction behavior from Austria
Paetzold, Joerg
- In:
International tax and public finance
26
(
2019
)
1
,
pp. 167-197
Persistent link: https://www.econbiz.de/10012230998
Saved in:
16
Incentives to tax foreign investors
Sharma, Rishi R.
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 257-281
Persistent link: https://www.econbiz.de/10012231003
Saved in:
17
How sensitive is the average taxpayer to changes in the tax-price of giving?
Backus, Peter
;
Grant, Nicky L.
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 317-356
Persistent link: https://www.econbiz.de/10012231009
Saved in:
18
Will the real R&D employees please stand up? : effects of tax breaks on firm-level outcomes
Guceri, Irem
- In:
International tax and public finance
25
(
2018
)
1
,
pp. 1-63
Persistent link: https://www.econbiz.de/10012033040
Saved in:
19
Tax refunds and income manipulation : evidence from the EITC
Buhlmann, Florian
;
Elsner, Benjamin
;
Peichl, Andreas
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1490-1518
Persistent link: https://www.econbiz.de/10012033577
Saved in:
20
The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei
;
Chen, Yuyu
;
He, Zongyan
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
Saved in:
21
Do government preferences matter for tax competition?
Liu, Yongzheng
- In:
International tax and public finance
23
(
2016
)
2
,
pp. 343-367
Persistent link: https://www.econbiz.de/10011592841
Saved in:
22
The price elasticity of charitable giving : does the form of tax relief matter?
Scharf, Kimberly A.
;
Smith, Sarah
- In:
International tax and public finance
22
(
2015
)
2
,
pp. 330-352
Persistent link: https://www.econbiz.de/10011303697
Saved in:
23
US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.
;
Mintz, Jack M.
;
Zodrow, George R.
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
Saved in:
24
On the sufficiency of using the elasticity of taxable income to calculate deadweight loss : the implications of charitable giving and warm glow
An, Zhiyong
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 1040-1047
Persistent link: https://www.econbiz.de/10011530613
Saved in:
25
Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess
;
Erbe, Katharina
- In:
International tax and public finance
21
(
2014
)
6
,
pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
Saved in:
26
Investment impact of tax loss treatment : empirical insights from a panel of multinationals
Dreßler, Daniel
;
Overesch, Michael
- In:
International tax and public finance
20
(
2013
)
3
,
pp. 513-543
Persistent link: https://www.econbiz.de/10009771786
Saved in:
27
Empirical evidence on the effect of tax incentives
Klemm, Alexander
;
Parys, Stefan van
- In:
International tax and public finance
19
(
2012
)
3
,
pp. 393-423
Persistent link: https://www.econbiz.de/10009621307
Saved in:
28
In-work benefits and unemployment
Kolm, Ann-Sofie
;
Tonin, Mirco
- In:
International tax and public finance
18
(
2011
)
1
,
pp. 74-92
Persistent link: https://www.econbiz.de/10009247460
Saved in:
29
Corporation tax asymmetries : effective tax rates and profit shifting
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
18
(
2011
)
4
,
pp. 422-435
Persistent link: https://www.econbiz.de/10009271652
Saved in:
30
Causes, benefits, and risks of business tax incentives
Klemm, Alexander
- In:
International tax and public finance
17
(
2010
)
3
,
pp. 315-336
Persistent link: https://www.econbiz.de/10003989886
Saved in:
31
The effectiveness of tax incentives in attracting investment : panel data evidence from the CFA Franc zone
Parys, Stefan van
;
James, Sebastian
- In:
International tax and public finance
17
(
2010
)
4
,
pp. 400-429
Persistent link: https://www.econbiz.de/10008737227
Saved in:
32
The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess
;
Fuest, Clemens
- In:
International tax and public finance
17
(
2010
)
6
,
pp. 686-698
Persistent link: https://www.econbiz.de/10009247726
Saved in:
33
Private retirement savings and mandatory annuitization
Fehr, Hans
;
Habermann, Christian
- In:
International tax and public finance
17
(
2010
)
6
,
pp. 640-661
Persistent link: https://www.econbiz.de/10009247730
Saved in:
34
R&D tax incentives : a reappraisal
Inci, Eren
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 797-821
Persistent link: https://www.econbiz.de/10003937712
Saved in:
35
Tax credits, income support, and partnership decisions
Anderberg, Dan
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 499-526
Persistent link: https://www.econbiz.de/10003729155
Saved in:
36
Measuring tax incentives for R&D
McKenzie, Kenneth J.
- In:
International tax and public finance
15
(
2008
)
5
,
pp. 563-581
Persistent link: https://www.econbiz.de/10003780642
Saved in:
37
Optimal commodity taxation with duty-free shopping
Christiansen, Vidar
;
Smith, Stephen
- In:
International tax and public finance
15
(
2008
)
3
,
pp. 274-296
Persistent link: https://www.econbiz.de/10003722336
Saved in:
38
Should we subsidize work? : Welfare reform, the earned income tax credit and optimal transfers
Acs, Gregory
;
Toder, Eric J.
- In:
International tax and public finance
14
(
2007
)
3
,
pp. 327-343
Persistent link: https://www.econbiz.de/10003459120
Saved in:
39
Efficiency effects of tax deductions for work-related expenses
Richter, Wolfram F.
- In:
International tax and public finance
13
(
2006
)
6
,
pp. 685-699
Persistent link: https://www.econbiz.de/10003391838
Saved in:
40
Corporate financing decisions and non-debt tax shields : evidence from Italian experiences in the 1990s
Bernasconi, Michele
;
Marenzi, Anna
;
Pagani, Laura
- In:
International tax and public finance
12
(
2005
)
6
,
pp. 741-773
Persistent link: https://www.econbiz.de/10003199059
Saved in:
41
Incentive targeting, influence peddling, and foreign direct investment
Edmiston, Kelly D.
;
Mudd, Shannon B.
;
Valev, Neven T.
- In:
International tax and public finance
11
(
2004
)
5
,
pp. 647-660
Persistent link: https://www.econbiz.de/10002183497
Saved in:
42
Tax reform and the demand for debt
Fjærli, Erik
- In:
International tax and public finance
11
(
2004
)
4
,
pp. 435-467
Persistent link: https://www.econbiz.de/10002161287
Saved in:
43
Complexity and progressivity in income tax design : deductions for work-related expenses
Baake, Pio
;
Borck, Rainald
;
Löffler, Andreas
- In:
International tax and public finance
11
(
2004
)
3
,
pp. 299-312
Persistent link: https://www.econbiz.de/10002039739
Saved in:
44
Is targeted tax competition less harmful than its remedies?
Janeba, Eckhard
;
Smart, Michael
- In:
International tax and public finance
10
(
2003
)
3
,
pp. 259-280
Persistent link: https://www.econbiz.de/10001767017
Saved in:
45
Network externalities and indirect tax preferences for electronic commerce
Zodrow, George R.
- In:
International tax and public finance
10
(
2003
)
1
,
pp. 79-97
Persistent link: https://www.econbiz.de/10001743751
Saved in:
46
Effectiveness of severance tax incentives in the U.S. oil industry
Kunce, Mitch
- In:
International tax and public finance
10
(
2003
)
5
,
pp. 565-587
Persistent link: https://www.econbiz.de/10001823669
Saved in:
47
Tax deductions and the marginal welfare cost of taxation
Parry, Ian W. H.
- In:
International tax and public finance
9
(
2002
)
5
,
pp. 531-552
Persistent link: https://www.econbiz.de/10001719145
Saved in:
48
The role of tax subsidies in the market for health insurance
Stabile, Mark
- In:
International tax and public finance
9
(
2002
)
1
,
pp. 33-50
Persistent link: https://www.econbiz.de/10001656577
Saved in:
49
What makes the personal income tax progressive? : A comparative analysis for fifteen OECD countries
Wagstaff, Adam
;
Van Doorslaer, Eddy
- In:
International tax and public finance
8
(
2001
)
3
,
pp. 299-315
Persistent link: https://www.econbiz.de/10001592337
Saved in:
50
Corporation tax asymmetries and cartel unity
Gendron, Pierre-Pascal
- In:
International tax and public finance
8
(
2001
)
5/6
,
pp. 659-674
Persistent link: https://www.econbiz.de/10001636391
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->