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1801
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.
-
2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...
Persistent link: https://www.econbiz.de/10012763928
Saved in:
1802
Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo
;
Spengel, Christoph
;
Oestreicher, Andreas
-
2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10014206491
Saved in:
1803
Greece: selected issues
Honjo, Keiko
;
Chua, Dale
-
2008
Persistent link: https://www.econbiz.de/10003730541
Saved in:
1804
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja
(
contributor
);
Steiner, Viktor
(
contributor
)
-
2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003779441
Saved in:
1805
Equity and efficiency measures of tax-transfer systems : some evidence for New Zealand
Creedy, John
;
Enright, Jamas
;
Gemmell, Norman
;
McNabb, Nick
-
2008
Persistent link: https://www.econbiz.de/10003790699
Saved in:
1806
Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan
(
contributor
);
Broer, Michael
(
contributor
); …
-
2008
Persistent link: https://www.econbiz.de/10003618817
Saved in:
1807
Testing the tax competition theory : how elastic are national tax bases in Western Europe?
Riedl, Aleksandra
;
Rocha-Akis, Silvia
-
2008
Persistent link: https://www.econbiz.de/10003746936
Saved in:
1808
Maximizing the discounted tax revenue in a mature oil province
Lindholt, Lars
(
contributor
)
-
2008
Persistent link: https://www.econbiz.de/10003709667
Saved in:
1809
Globalization, erosion of tax base, and the revenue potential of developing Aisa's foreign exchange reserve build-up
Park, Donghyun
(
contributor
)
-
2008
A major side effect of globalization is the erosion of the tax base due to the growing mobility of capital and the consequent international tax competition for capital. The potential loss of revenues is encouraging developing Asia's governments to look for alternative, nonconventional, nontax...
Persistent link: https://www.econbiz.de/10003758438
Saved in:
1810
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja
;
Steiner, Viktor
-
2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003872150
Saved in:
1811
Carbon motivated border tax adjustments : old wine in green bottles?
Lockwood, Ben
;
Whalley, John
-
2008
Persistent link: https://www.econbiz.de/10003724947
Saved in:
1812
Carbon Motivated Border Tax Adjustments : Old Wine in Green Bottles?
Lockwood, Ben
-
2008
We discuss emerging proposals for border tax adjustments (BTAs) to accompany commitments to reduce carbon emissions in the EU, the US and other OECD economies. The rationale offered for such border adjustment is that various entities, such as the EU, if making commitments to reduce emissions...
Persistent link: https://www.econbiz.de/10012464622
Saved in:
1813
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
Saved in:
1814
Optimal Corporation Tax : An I.O. Approach
Colombo, Luca
-
2008
Theory predicts that optimal effective corporation tax rates will be negatively related to industry specific sunk costs, and hence industry concentration. Governments should tax industries with monopolistic power softly. Evidence suggests that this Schumpeterian (1942) principle of corporate...
Persistent link: https://www.econbiz.de/10012771356
Saved in:
1815
Corporate Income Taxation of Multinationals in a General Equilibrium Model
Eichner, Thomas
-
2008
This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world...
Persistent link: https://www.econbiz.de/10012771695
Saved in:
1816
Tax Farming : A Radical Solution for Developing Country Tax Problems?
Stella, Peter
-
2008
Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience...
Persistent link: https://www.econbiz.de/10012774267
Saved in:
1817
The Lisbon Treaty and the CCTB (Common Corporate Tax Base) : The Debate
Munin, Nellie
-
2008
The fact that direct taxation in the EU is still not integrated, and maybe will never be fully integrated, is one of the major obstacles for the 'single market'. The essay describes the history of attempts (and failures) to harmonize direct taxation in the EU - fully or partly. It concentrate on...
Persistent link: https://www.econbiz.de/10012723442
Saved in:
1818
Tax-Tariff Reform with Costs of Tax Administration
Munk, Knud J.
-
2008
As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than...
Persistent link: https://www.econbiz.de/10012724013
Saved in:
1819
Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
Spengel, Christoph
;
Oestreicher, Andreas
-
2008
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10014049278
Saved in:
1820
Auswirkungen der Einführung einer konsolidierten Körperschaftsteuer-Bemessungsgrundlage in der Europäischen Union : eine empirische Analyse der Konzernstrukturen und des Steueraufk...
Poppe, Andreas
-
2008
Das Nebeneinander der 27 europäischen Steuersysteme verzerrt Standort-, Investitions- und Finanzierungsentscheidungen und behindert die grenzüberschreitende Geschäftstätigkeit von Unternehmen im Binnenmarkt. Diese Hindernisse beabsichtigt die Europäische Union durch die Einführung der...
Persistent link: https://www.econbiz.de/10011942824
Saved in:
1821
Does It Pay Firms To Register For Taxes ? : The Impact of Formality On Firm Profitability
McKenzie, David
-
2008
This paper estimates the impact of registering for taxes on firm profits in Bolivia, the country with the highest levels of informality in Latin America. A new survey of micro and small firms enables the authors to control for a rich set of measures of owner ability and business motivations that...
Persistent link: https://www.econbiz.de/10010521309
Saved in:
1822
International Reserves Holdings with Sovereign Risk and Costly Tax Collection
Aizenman, Joshua
;
Marion, Nancy Peregrim
-
2008
We derive a precautionary demand for international reserves in the presence of sovereign risk and show that political-economy considerations modify the optimal level of reserve holdings. A greater chance of opportunistic behaviour by future policy makers and political corruption reduce the...
Persistent link: https://www.econbiz.de/10014213638
Saved in:
1823
The BBLR Approach to Tax Reform in Emerging Countries
Bird, Richard M.
-
2008
Fiscal experts have for years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience suggests that what might be called the BBLR approach - broader bases and lower rates...
Persistent link: https://www.econbiz.de/10014214370
Saved in:
1824
Apportionment, Fiscal Equalization and Decentralized Tax Enforcement
Traxler, Christian
;
Reutter, Andreas
-
2008
We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the...
Persistent link: https://www.econbiz.de/10014216579
Saved in:
1825
On Public Policy Grounds, a Limited Tax Credit for Child Support and Alimony
Gerzog, Wendy C.
-
2008
Persistent link: https://www.econbiz.de/10014047012
Saved in:
1826
Die Umsatzsteuer im internationalen Geschäftsverkehr : praktischer Leitfaden für Unternehmer mit zahlreichen Fallbeispielen, Hinweisen und Tipps
Alefs, Ralf
;
Herre, Susanne
;
Neugebauer, Brigitte
-
2014
Persistent link: https://www.econbiz.de/10010253462
Saved in:
1827
Privileg Pauschalbesteuerung in der Schweiz : Verfassungsmäßigkeit und volkswirtschaftliche Bedeutung
Stoffel, Andrea
-
2014
-
Aufl. 2014
Persistent link: https://www.econbiz.de/10010254063
Saved in:
1828
Shady car dealings and taxing work practices : an ethnography of a tax audit process
Boll, Karen
- In:
Accounting, organizations and society : an …
39
(
2014
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10010258721
Saved in:
1829
Die Besteuerung von offenen Immobilienfonds und Direktanlagen in Immobilien : Entwicklung eines Entscheidungsmodells für inländische Immobilienanlagen unter Berücksichtigung krisen...
Friedrich, Theresa
-
2014
Persistent link: https://www.econbiz.de/10010260163
Saved in:
1830
Tax systems
Slemrod, Joel
;
Gillitzer, Christian
-
2014
Persistent link: https://www.econbiz.de/10010220963
Saved in:
1831
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:
1832
The behavioralist as tax collector : using natural field experiments to enhance tax compliance
Hallsworth, Michael
;
List, John A.
;
Metcalfe, Robert D.
; …
-
2014
Persistent link: https://www.econbiz.de/10010346626
Saved in:
1833
Income tax compliance costs of working individuals : empirical evidence from Germany
Blaufus, Kay
;
Eichfelder, Sebastian
;
Hundsdoerfer, Jochen
- In:
Public finance review : PFR
42
(
2014
)
6
,
pp. 800-829
Persistent link: https://www.econbiz.de/10010457607
Saved in:
1834
Does front-loading taxation increase savings? : evidence from Roth 401(k) introductions
Beshears, John
;
Choi, James J.
;
Laibson, David I.
; …
-
2014
Persistent link: https://www.econbiz.de/10010461945
Saved in:
1835
Domestic resource mobilisation in the LDCs : trends, determinants and challenges
Bhattacharya, Debapriya
;
Akbar, Mashfique Ibne
- In:
Istanbul programme of action for the LDCs 2011 - 2020 : …
,
(pp. 422-454)
.
2014
Persistent link: https://www.econbiz.de/10010466800
Saved in:
1836
Cross-border investments with Germany - tax, legal and accounting : in honour of Detlev J. Piltz
Rödder, Thomas
(
ed.
);
Piltz, Detlev J.
(
honouree
); …
-
2014
Persistent link: https://www.econbiz.de/10010474978
Saved in:
1837
Foreclosures and local government revenues from the property tax : the case of Georgia school districts
Alm, James
;
Buschman, Robert D.
;
Sjoquist, David L.
- In:
Regional science & urban economics
46
(
2014
),
pp. 1-11
Persistent link: https://www.econbiz.de/10010475679
Saved in:
1838
How can Scandinavians tax so much?
Kleven, Henrik Jacobsen
- In:
The journal of economic perspectives : EP ; a journal …
28
(
2014
)
4
,
pp. 77-98
Persistent link: https://www.econbiz.de/10010481267
Saved in:
1839
Impact of population aging on the personal income tax base in Japan : simulation analysis of taxation on pension benefits using micro data
Yashio, Hiroyuki
;
Hachisuka, Keishi
- In:
Public policy review
10
(
2014
)
3
,
pp. 519-541
Persistent link: https://www.econbiz.de/10010431323
Saved in:
1840
Increasing taxpayers' use of self-service channels
2014
Persistent link: https://www.econbiz.de/10010438957
Saved in:
1841
Working smarter in tax debt management
2014
Persistent link: https://www.econbiz.de/10010439267
Saved in:
1842
Taxation of wheat and wheat products : the issues for GST
Purohit, Mahesh Chandra
- In:
The Asian economic review : journal of the Indian …
56
(
2014
)
3
,
pp. 97-106
Persistent link: https://www.econbiz.de/10010439841
Saved in:
1843
Dodging the taxman : firm misreporting and limits to tax enforcement
Carrillo, Paul E.
;
Pomeranz, Dina
;
Singhal, Monica
-
2014
Persistent link: https://www.econbiz.de/10010440134
Saved in:
1844
Implementing sustainable property tax reform in developing countries
Kelly, Roy B.
- In:
Taxation and development : the weakest link? ; essays …
,
(pp. 326-363)
.
2014
Persistent link: https://www.econbiz.de/10010440605
Saved in:
1845
Territorial versus worldwide corporate taxation : implications for developing countries
Matheson, Thornton
;
Perry, Victoria
;
Veung, Chandara
- In:
Taxation and development : the weakest link? ; essays …
,
(pp. 147-169)
.
2014
Persistent link: https://www.econbiz.de/10010440626
Saved in:
1846
Administering fiscal regimes for extractive industries : a handbook
Calder, Jack
-
2014
Persistent link: https://www.econbiz.de/10010440853
Saved in:
1847
Alleged tax competition : the mysterious death of bequest taxes in Switzerland
Brülhart, Marius
;
Parchet, Raphaël
- In:
Journal of public economics
111
(
2014
),
pp. 63-78
Persistent link: https://www.econbiz.de/10010389566
Saved in:
1848
Regulation versus taxation
Alesina, Alberto
;
Passarelli, Francesco
- In:
Journal of public economics
110
(
2014
),
pp. 147-156
Persistent link: https://www.econbiz.de/10010389604
Saved in:
1849
Economic integration and the optimal corporate tax structure with heterogeneous firms
Bauer, Christian
;
Davies, Ronald B.
;
Haufler, Andreas
- In:
Journal of public economics
110
(
2014
),
pp. 42-56
Persistent link: https://www.econbiz.de/10010389625
Saved in:
1850
Are household surveys like tax forms? : evidence from income underreporting of the self-employed
Hurst, Erik
;
Li, Geng
;
Pugsley, Benjamin
- In:
The review of economics and statistics
96
(
2014
)
1
,
pp. 19-33
Persistent link: https://www.econbiz.de/10010392650
Saved in:
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