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Year of publication
Subject
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Steuerrecht 3,400 Tax law 3,386 Deutschland 1,708 Germany 1,426 Steuer 447 USA 430 United States 422 Steuerpolitik 350 Tax policy 335 Corporate taxation 299 Unternehmensbesteuerung 299 Abgabenordnung 263 Theorie 227 Theory 227 Einkommensteuer 221 Income tax 206 Steuersystem 206 Tax system 197 EU countries 196 EU-Staaten 196 Steuerreform 191 Tax reform 180 Recht 174 Tax 174 Gesellschaftsrecht 171 Österreich 171 Corporate law 168 Austria 159 Steuervermeidung 159 Tax avoidance 158 Internationales Steuerrecht 139 Steuerplanung 130 Welt 128 World 128 Auslandsinvestition 123 Foreign investment 118 Tax planning 118 Doppelbesteuerung 113 Besteuerungsverfahren 110 Steuervergünstigung 109
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Online availability
All
Free 249 Undetermined 155
Type of publication
All
Book / Working Paper 2,079 Article 1,376 Journal 190
Type of publication (narrower categories)
All
Article in journal 793 Aufsatz in Zeitschrift 793 Aufsatz im Buch 395 Book section 395 Graue Literatur 382 Non-commercial literature 382 Collection of articles of several authors 325 Sammelwerk 325 Hochschulschrift 320 Thesis 268 Gesetz 168 Law 168 Konferenzschrift 163 Conference proceedings 120 Lehrbuch 117 Working Paper 102 Arbeitspapier 101 Handbook 99 Handbuch 99 Bibliografie enthalten 92 Bibliography included 92 Amtsdruckschrift 91 Government document 91 Aufsatzsammlung 90 Festschrift 57 Ratgeber 48 Mehrbändiges Werk 47 Multi-volume publication 47 Guidebook 39 Investitionsführer 31 Investment guide 31 Quelle 31 No longer published / No longer aquired 27 Bibliografie 20 Elektronischer Datenträger 18 Kommentar 17 Einführung 16 Advisory report 13 Gutachten 13 Case study 11
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Language
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German 1,970 English 1,258 Undetermined 161 French 85 Polish 53 Russian 52 Spanish 30 Swedish 27 Italian 26 Dutch 18 Danish 7 Norwegian 6 Croatian 5 Romanian 5 Hungarian 4 Multiple languages 4 Serbian 4 Ukrainian 4 Bulgarian 3 Portuguese 3 Chinese 3 Finnish 2 Afrikaans 1 Arabic 1 Czech 1 Kazakh 1 Latvian 1 Lithuanian 1 Macedonian 1 Slovak 1 Slovenian 1
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Author
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Kirchhof, Paul 27 Tipke, Klaus 22 Lang, Joachim 13 Hüttemann, Rainer 12 Grefe, Cord 10 Herzig, Norbert 10 Kessler, Wolfgang 10 Lang, Michael 10 Rose, Gerd 10 Schmittmann, Jens M. 10 Schön, Wolfgang 10 Arndt, Hans-Wolfgang 9 Beiser, Reinhold 9 Rödder, Thomas 9 Schreiber, Ulrich 9 Seer, Roman 9 Birk, Dieter 8 Münnich, Monika 8 Prebble QC, John 8 Schulze zur Wiesche, Dieter 8 Tumpel, Michael 8 Urnik, Sabine 8 Bertl, Romuald 7 Heagney, Kevin 7 Klein, Franz 7 Knobbe-Keuk, Brigitte 7 Kruse, Heinrich Wilhelm 7 Piltz, Detlev J. 7 Sicherer, Klaus von 7 Wagner, Franz W. 7 Weber-Grellet, Heinrich 7 Weisbach, David A. 7 App, Michael 6 Avi-Yonah, Reuven S. 6 Bareis, Peter 6 Bartels, Boris 6 Diller, Markus 6 Doralt, Werner 6 Frotscher, Gerrit 6 Hey, Johanna 6
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Institution
All
Deloitte, Haskins and Sells <New York, NY> 47 Ungarn / Pénzügyminisztérium 20 Internationale Vereinigung für Steuerrecht 19 Canadian Tax Foundation 18 Springer Fachmedien Wiesbaden 16 NWB Verlag 15 Bundesverband Öffentlicher Banken Deutschlands 12 International Bureau of Fiscal Documentation 11 Großbritannien / Board of Inland Revenue 10 Verlag Dr. Kovač 10 Verlag C.H. Beck 9 Verlag Dr. Otto Schmidt 9 Bundessteuerberaterkammer 8 F.A.Z.-Institut für Management-, Markt- und Medieninformationen 8 Deutsche Steuerjuristische Gesellschaft 7 Fachinstitut der Steuerberater 7 Katolicki Uniwersytet Lubelski Jana Pawła II / Wydział Prawa, Prawa Kanonicznego i Administracji 7 National Bureau of Economic Research 6 Rödl & Partner 6 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 6 Deutschland / Bundesministerium der Finanzen 5 Erich-Schmidt-Verlag <Berlin> 5 Europäische Kommission 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 Internationaler Währungsfonds 5 Linde Verlag 5 Nomos Verlagsgesellschaft 5 OECD 5 Deutschland / Bundesfinanzhof 4 Ernst & Young GmbH, Wirtschaftsprüfungsgesellschaft <Stuttgart> 4 Haufe-Lexware GmbH & Co. KG 4 Peter Lang GmbH 4 USA / Joint Committee on Taxation 4 Bundesstelle für Außenhandelsinformation <Köln> 3 Deutsche Steuer-Gewerkschaft 3 Deutsches Wissenschaftliches Institut der Steuerberater 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 3 Frankreich / Direction Générale des Impôts 3 Frankreich / Service de la Législation Fiscale 3 Ifst 3
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Published in...
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Betriebs-Berater : BB 180 Der Betrieb 104 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 56 International tax and business service 46 Derivatives & financial instruments 37 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 27 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 26 Cahiers de droit fiscal international 20 Procedural rules in tax law in the context of European Union and domestic law 20 Public finance in Hungary 20 Lehrbuch 17 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 17 Europäische Hochschulschriften / 5 16 Globalization and its tax discontents : tax policy and international investments ; essays in honour of Alex Easson ; [This book draws from essays given at a symposium held in ... on 29 February 2008] 14 Intertax : international tax review 14 Steuer, Wirtschaft und Recht : SWR 14 IFSt-Schrift 13 National tax journal 12 Series on international taxation 12 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 12 Steuerpraxis 12 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 12 WPg : Kompetenz schafft Vertrauen 12 Europäische Hochschulschriften / 2 11 Fachbuch Steuern 11 Hefte zur internationalen Besteuerung 11 Schriftenreihe Steuerrecht in Forschung und Praxis 11 Congress of the International Fiscal Association 10 Geschriften van de Vereniging voor Belastingwetenschap 10 Kompendium der praktischen Betriebswirtschaft 10 Springer eBook Collection 10 Working paper / National Bureau of Economic Research, Inc. 10 NWB-Textausgabe 9 Schriften zum Steuerrecht : SSR 9 Tax avoidance and the rule of law 9 Tax law review 9 Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V. 9 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 9 European taxation : official journal of the Confédération Fiscale Européenne 8 Handbuch Konzernsteuerrecht : [Konzerstrukturierung und Konzernaufbau, Optimierung der laufenden Konzernbesteuerung, Umstrukturierungen im Konzern] 8
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Source
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ECONIS (ZBW) 3,643 EconStor 1 RePEc 1
Showing 1 - 50 of 3,645
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Tax Robbery Incorporated : the transnational legal infrastructures of tax arbitrage
2022
In the media, the so-called cum/ex trades were addressed as the biggest tax robbery in history. In a few years, the financial trading scheme caused an estimated damage to European state treasuries of ca. 50 billion euros. Through highly complex transactions, a network of equity traders, banks,...
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Symposium: jurisprudence and its impact upon public policy
Gallagher, Paul - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Symposium: jurisprudence and its impact upon public policy
Gray, Margaret - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Symposium: jurisprudence and its impact upon public policy
McDowell, Michael - In: Journal of the Statistical and Social Inquiry Society … 50 (2021), pp. 1-4
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Factors affecting electronic tax compliance of small and medium enterprises in Vietnam
Huyen Thi Dieu Le; Men Thi Bui; Giang Thi Cam Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 823-832
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Allocation of the right to tax income from digital products and services : a legal analysis of international tax treaty law
Kjærsgaard, Louise Fjord - 2021 - 1st edition
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Concubinage in the Polish tax law
Goettel, Aleksy - In: Contemporary economics 15 (2021) 3, pp. 339-374
The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...
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Tax Practice and Procedure Changes in the Tax Cuts and Jobs Act
Gianni, Monica - 2020
The Tax Cuts and Jobs Act enacted far-reaching changes to taxation of corporations, individuals, and U.S. companies operating in foreign countries. Perhaps because of extensive revisions to tax procedure rules in the Protecting Americans From Tax Hikes (PATH) Act in 2015, the TCJA contains only...
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The General Anti-Avoidance Rule
Cowx, Mary - 2020
The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country's taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although a GAAR being enacted within a country is becoming increasingly more common, the presence of a GAAR...
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Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule : VAT vs Direct Taxation
de la Feria, Rita - 2020
The aim of this paper is to establish whether VAT place of supply rules are more effective allocation rules than international tax rules currently governing income taxation. This is done through the analysis of the “place where the activity is effectively carried out” (PWAECO) and the...
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Legal Calculators and the Tax System
Blank, Joshua D. - 2020
When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...
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Tax Law, State-Building and the Constitution
de Cogan, Dominic - 2020
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Bilateral Tax Treaties : A Review of Indian Laws
Narayan, Shannu - 2020
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Tax MACs : A Study of M&A Termination Rights Triggered by Material Adverse Changes in Tax Law
Field, Heather M. - 2020
A “Tax MAC” provision—one that triggers termination or other rights upon a material adverse change in tax law—can be crucial to a business deal if a change in tax law would change a party's interest in consummating the deal, particularly at the specified price and on the articulated...
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Fundamentals of Taxation : Introduction to Tax Policy. Tax Law and Tax Administration
Pistone, Pasquale - 2020
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation...
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Economic principles of taxation : problems of definition and embodiment in the tax legislation of Ukraine and the European States
Dmytryk, Olha; Makukh, Oksana - In: Baltic Journal of Economic Studies 6 (2020) 2, pp. 32-38
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Income tax law simplification and tax compliance : a case of medium taxpayers in Zanzibar
Khalfan, Shuweikha; Kitindi, Ernest; Chalu, Henry - In: Business management review : journal of the University … 23 (2020) 1, pp. 1-18
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Taxpayer's behavior in the changing tax policy
Bikas, Egidijus; Sakalauskas, Rolandas - In: International journal of economic sciences : IJoES 9 (2020) 2, pp. 23-38
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How Federal Tax Law Rewards Housing Segregation
Layser, Michelle D. - 2020
Residual, de facto segregation is among the most enduring barriers to equal opportunity in America. Nearly five decades after the Fair Housing Act of 1968, Blacks and Latinos still tend to live in neighborhoods where the majority of residents are people of color. Such racial segregation is often...
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The Legality of Digital Taxes in Europe
Mason, Ruth - 2020
This Essay argues that EU taxpayers may challenge digital services taxes as violations of EU law. Specifically, because they exempt all but the very largest companies, which are disproportionately foreign, DSTs result in nationality discrimination as applied. As part of our analysis of the...
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An Intellectual History of Comparative Tax Law
Brooks, Kim - 2020
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of...
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Transparency and Tax Evasion : Evidence from the Foreign Account Tax Compliance Act (FATCA)
De Simone, Lisa - 2020
We examine how U.S. individuals respond to regulation intended to reduce offshore tax evasion. The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions to report information to the U.S. government regarding U.S. account holders. We first document an average $7.8...
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Do Tax Compliance Robots Follow the Law?
Morse, Susan C. - 2020
Do automated or artificial intelligence systems follow the law? What design choices can the law make to encourage legal compliance by robots? Tax law has some experience with these questions. Algorithmic tax compliance robots, such as TurboTax or H&R Block Online, appear to break taxpayer data...
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Fisconet plus
Brüssel
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Coordination and cooperation : tax policy in the 21st century
Alepin, Brigitte (ed.); Latulippe, Lyne (ed.);  … - TaxCOOP2020 <2020, Online> - 2022
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Der Goodwill in der Bilanz : Behandlung und Bedeutung im Bilanz-, Steuer- und Privatrecht – Stand und Perspektiven
Reiser, Tobias - 2022 - 1. Auflage
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Tax policy in the UK post-Brexit
Freedman, Judith; Loutzenhiser, Glen - In: Oxford review of economic policy 38 (2022) 1, pp. 188-204
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GST complexities in Malaysia : views from tax experts
Naailah Nutman; Khadijah Isa; Salwa Hana Yussof - In: International journal of law and management 64 (2022) 2, pp. 150-167
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Steuerkommunikation im Gründungsprozess : eine interdisziplinäre Analyse mit Optimierungsansätzen
Eikeren, Alina van - 2022 - 1. Auflage
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Tax and time : on the use and misuse of legal imagination
Infanti, Anthony C. - 2022
"In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to...
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Mit Forschung und Entwicklung Steuern senken : die steuerliche FuE-Förderung nach dem Forschungszulagengesetz
Mohaupt, Annette; Uhlmann, Raik - 2022 - 1. Auflage
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Handbuch Immobilien-Transaktionen : Recht, Steuern, Markt & Commercials
Krüger, Wolfram H.; Pofahl, Mario; Kring, Wulf - 2022
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Das große Handbuch der Stiftungen : wie Sie mit Stiftungen Ihr Vermögen gestalten und Ihr Erbe sichern
Köber, Johann C. - 2022 - 6. Auflage 2022
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Jahresabschluss : Bilanzen nach Handels- und Steuerrecht
Tanski, Joachim S. - 2022 - 7. überarbeitete Auflage
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Legal Environment and Corporate Tax Avoidance : Evidence from State Tax Codes
Ma, Mark (Shuai) - 2019
This study examines the effect of legal environment on corporate state income tax avoidance. We find that the extent of penalties on corporate officers reduces state tax avoidance. However, we find no evidence that the extent of penalties on shareholders reduces state tax avoidance. Thus, the...
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Critical Tax Thinking
Kleinbard, Edward D. - 2019
This presentation considers the aims of critical tax studies and offers three suggestions. First, critical tax papers too often fixate on taxes as both the problem and the solution. In many cases, in particular when progressivity is the aim, public spending is the better policy lever. Second,...
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Taxation, General Anti-Avoidance Rules and Corporate Social Responsibility
Koerver Schmidt, Peter - 2019
As a result of the OECD/G20 project on base erosion profit shifting as well as the adoption of the EU anti-tax avoidance directive, many countries have recently introduced or strengthened general anti-avoidance rules (GAARs) in their tax treaties and domestic tax legislations. Arguably, such...
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Section 179 of the Income Tax Act, 1961 : Analysis
Goel, Shivam - 2019
Section 179 of the Income Tax Act, 1961 is not applicable to public companies. In India, we have private limited companies, public limited companies listed on stock exchange and third category of public limited companies which are closely held. Sometimes these third category of companies run the...
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Application of the CCCTB and safe harbours to European SMEs : can the decrease in compliance costs support better SME performance?
Solilova, Veronika; Nerudová, Danuše; Litzman, Marek - In: Ekonomický časopis : časopis pre ekonomickú … 67 (2019) 6, pp. 587-606
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Can the Czech road tax be considered a tax on externalities?
David, Petr - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 47-64
The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was...
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Court actions and boosting domestic revenue mobilization in Uganda
Sserunjogi, Brian; Lakuma, Corti Eliab Paul - 2019
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Sustainability in EU tax law
Mumford, Ann; Gunnarsson, Åsa - In: Intereconomics : review of European economic policy 54 (2019) 3, pp. 134-137
As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law - and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable - might seem risky. The risk may be that lawyers will...
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The Mining Tax Law in a Comparative Perspective
Masbernat, Patrici - 2019
The purpose of this paper is to reserach about the possibility to identify a legal dogmatic body in mining taxation, and to show a certain disciplinary unity of Mining Tax Law, as a specialty of Tax Law with a strong link to Mining Law and Economic Law, among others characteristics. To do so, it...
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Controlled Foreign Companies and Tax Avoidance : International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties
Kuzniacki, Blazej - 2019
A lion's share of global investments is likely being conducted for tax avoidance purposes via controlled foreign companies (CFC) which are established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in particular it: (i) leads to unfair and unbalance...
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Consumer Law As Tax Alternative
Van Loo, Rory - 2019
Policymakers and scholars have in distributional conversations traditionally ignored consumer laws. Tax law dominates distributional conversations partly because legal rules are seen as less efficient and partly because consumer law research speaks to narrow and siloed contexts. Even millions of...
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Consumer Law as Tax Alternative
Van Loo, Rory - 2019
Policymakers and scholars have in distributional conversations traditionally ignored consumer laws. Tax law dominates distributional conversations partly because legal rules are seen as less efficient and partly because consumer law research speaks to narrow and siloed contexts. Even millions of...
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The Global Market for Tax & Legal Rules
Dagan, Tsilly - 2019
The canonical literature in law and economics has argued that tax laws are more efficient than other areas of law (e.g., private law) in redistributing income. Focusing on two basic features of globalization – marketization of the state-constituent relationship and the fragmentation of...
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Federal Taxation of Cannabis, Part I : The Tax Law's War on Drugs
Allen, Kat - 2019
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Internet Taxation and E-Retailing Laws in the Global Context
Moid, Sana - 2019
This book has been woven with a global economy as its loom and e-tailing taxation issues as its thread. This is the result of collective work among a number of researchers in, India, South Africa, and the United Kingdom. This is a unique effort that gives in-depth and global insight into the way...
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Avoiding Taxes to Fix the Tax Code
De Vito, Antonio - 2019
Most corporate tax codes constrain capital investment because the cost of capital investment is usually not fully deductible from taxable income. We examine whether firms avoid taxes to loosen such tax code constraints on their investment. Exploiting increases in capital investment incentives...
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