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Essays on commodity taxation : evasion, tax competition, and the form of the tax
Trandel, Gregory Allyn - 1992
Persistent link: https://www.econbiz.de/10000883249
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The compliance costs of taxes on businesses and individuals : a review of the evidence
Vaillancourt, François - In: Public finance 42 (1987) 3, pp. 395-414
Persistent link: https://www.econbiz.de/10001059315
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The impact of financial transaction tax on companies : a discussion
Said Formosa, Carmel - 2015
In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final. This article reviews three thematic areas frequently discussed by practitioners and academia...
Persistent link: https://www.econbiz.de/10011334042
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Income tax compliance : the no-commitment game
Hindriks, Jean - 1995
Persistent link: https://www.econbiz.de/10000914813
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Changing the tax base from wage taxation towards consumption taxation : a note
Piekkola, Hannu - 1989
Persistent link: https://www.econbiz.de/10000779562
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Tax deductibility of economic depreciation to ensure invariant valuations : the Johansson-Samuelson theorem reconsidered
Buchholz, Wolfgang - In: Mathematical modelling in economics : essays in honor …, (pp. 75-83). 1993
Persistent link: https://www.econbiz.de/10001283738
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Einkommensteuerliche Freistellung unvermeidbarer Privatausgaben
Richter, Wolfram F. - In: Unternehmenstheorie und Besteuerung : Festschrift zum …, (pp. 455-477). 1995
Persistent link: https://www.econbiz.de/10001289347
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The choice of income tax unit in Hong Kong, Malaysia and Singapore
Asher, Mukul G. - In: Household economics and the Asian family, (pp. 25-44). 1996
Persistent link: https://www.econbiz.de/10001300136
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Von der formalen zur materialen Tatbestandslehre
Tipke, Klaus - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 70 (1993) 2, pp. 105-113
Persistent link: https://www.econbiz.de/10001142764
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Tax regimes, tariff revenues and government spending
Gardner, Grant W. - In: Economica 59 (1992) 233, pp. 75-92
Persistent link: https://www.econbiz.de/10001126061