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Flat taxes and effective tax planning
Calegari, Michael J. - In: National tax journal 51 (1998) 4, pp. 689-713
Persistent link: https://www.econbiz.de/10001256144
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The use of marginal tax rates in decision making : the impact of tax rate visibility
Rupert, Timothy J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 83-99
Persistent link: https://www.econbiz.de/10001248819
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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
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Enforcement costs and the optimal progressivity of income taxes
Mookherjee, Dilip - In: The journal of law, economics, & organization 6 (1990) 2, pp. 411-431
Persistent link: https://www.econbiz.de/10001136295
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Income tax avoidance : evidence from individual tax returns
Long, James Edgar - In: National tax journal 40 (1987) 4, pp. 517-532
Persistent link: https://www.econbiz.de/10001040970
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Leverage-financed tax arbitrage : a structural tax accounting analysis
Terry, Charles T. - In: The American journal of tax policy 7 (1988) 2, pp. 109-205
Persistent link: https://www.econbiz.de/10001086217
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An investigation of taxpayers' framing behavior
Chang, Otto H. - In: Advances in taxation 7 (1995), pp. 25-42
Persistent link: https://www.econbiz.de/10001193423
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Tax aversion and tax rate variance : theory, evidence, and welfare implications
Waud, Roger N. - In: Public finance 47 (1992) 2, pp. 303-311
Persistent link: https://www.econbiz.de/10001140633
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Behavioral responses to the estate tax : inter vivos giving
McGarry, Kathleen - In: National tax journal 53 (2000) 4,1, pp. 913-931
Persistent link: https://www.econbiz.de/10001547503
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The impact of the estate tax on the wealth accumulation and avoidance behavior of donors
Kopczuk, Wojciech; Slemrod, Joel - 2000
Persistent link: https://www.econbiz.de/10001520133