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Year of publication
Subject
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Steuerbelastung 3,826 Tax burden 3,826 Deutschland 1,028 Germany 1,016 Corporate taxation 623 Unternehmensbesteuerung 623 Theorie 613 Theory 613 USA 508 Einkommensteuer 502 United States 502 Income tax 494 Steuerreform 403 Tax reform 393 EU-Staaten 345 EU countries 343 Steuerpolitik 330 Tax policy 315 Steuerwirkung 289 Tax effects 284 Körperschaftsteuer 241 Corporate income tax 236 Vergleich 224 Comparison 220 OECD countries 219 OECD-Staaten 219 Estimation 197 Schätzung 197 Multinationales Unternehmen 189 Welt 186 World 186 Transnational corporation 181 Kapitalertragsteuer 157 Capital income tax 156 Steuertarif 151 Tax rate 151 Steuerwettbewerb 150 Auslandsinvestition 143 Sozialversicherungsbeitrag 143 Tax competition 142
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Online availability
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Free 986 Undetermined 263
Type of publication
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Book / Working Paper 2,102 Article 1,715 Journal 14
Type of publication (narrower categories)
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Article in journal 1,355 Aufsatz in Zeitschrift 1,355 Graue Literatur 1,108 Non-commercial literature 1,108 Working Paper 806 Arbeitspapier 805 Aufsatz im Buch 355 Book section 355 Hochschulschrift 244 Thesis 199 Amtsdruckschrift 97 Government document 97 Bibliografie enthalten 71 Bibliography included 71 Collection of articles of several authors 54 Sammelwerk 54 Advisory report 43 Gutachten 43 Konferenzschrift 23 Statistik 22 Conference proceedings 19 Statistics 19 Aufsatzsammlung 14 Rezension 12 Conference paper 11 Konferenzbeitrag 11 Lehrbuch 11 Mehrbändiges Werk 9 Multi-volume publication 9 Textbook 9 Collection of articles written by one author 7 Sammlung 7 Systematic review 6 Übersichtsarbeit 6 Forschungsbericht 5 Handbook 5 Handbuch 5 No longer published / No longer aquired 4 Bericht 3 Case study 3
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Language
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English 2,333 German 1,081 French 105 Dutch 96 Russian 59 Polish 27 Portuguese 27 Spanish 27 Italian 24 Danish 11 Swedish 9 Bulgarian 6 Czech 6 Finnish 6 Hungarian 5 Croatian 4 Norwegian 3 Ukrainian 3 Undetermined 3 Slovak 2 Multiple languages 1 Slovenian 1 Serbian 1 Turkish 1
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Author
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Spengel, Christoph 107 Schneider, Friedrich 75 Boss, Alfred 37 Jacobs, Otto H. 35 Fullerton, Don 33 Bach, Stefan 30 Fuest, Clemens 24 Razin, Asaf 23 Elschner, Christina 22 Grubert, Harry 22 Steiner, Viktor 20 Poterba, James M. 19 Kotlikoff, Laurence J. 18 Razin, Assaf 17 Tsadḳah, Efrayim 16 Altshuler, Rosanne 15 Devereux, Michael P. 15 Mooij, Ruud A. de 15 Oestreicher, Andreas 15 Sureth, Caren 15 Egger, Peter 14 Gokhale, Jagadeesh 14 Hundsdoerfer, Jochen 14 Lammersen, Lothar 14 Maiterth, Ralf 14 Reister, Timo 14 Stern, Volker 14 Weimann, Joachim 14 Finke, Katharina 12 Peichl, Andreas 12 Raffelhüschen, Bernd 12 Shackelford, Douglas A. 12 Weichenrieder, Alfons J. 12 Blaufus, Kay 11 Brown, Jeffrey R. 11 Bühn, Andreas 11 Kiesewetter, Dirk 11 Petersen, Hans-Georg 11 Sadka, Efraim 11 Schreiber, Ulrich 11
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Institution
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National Bureau of Economic Research 62 OECD 20 Zentrum für Europäische Wirtschaftsforschung 16 Institut für Weltwirtschaft 7 Eidgenössische Steuerverwaltung 5 Fraser Institute 5 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 5 Stiftung Familienunternehmen 5 Bund der Steuerzahler / Karl-Bräuer-Institut 4 Bundesverband der Deutschen Industrie 4 Ifo-Institut für Wirtschaftsforschung 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 3 Finanzwissenschaftliches Forschungsinstitut <Köln> 3 Hoger Instituut voor de Arbeid <Löwen> 3 Ifo Institut 3 Institute for Fiscal Studies 3 International Bureau of Fiscal Documentation 3 Maxwell Graduate School of Citizenship and Public Affairs 3 Organisation for Economic Co-Operation and Development 3 Springer Fachmedien Wiesbaden 3 United States / Congress / Senate / Select Committee on Small Business 3 Universität Mannheim / Institut für Mittelstandsforschung 3 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 3 Verlag Dr. Kovač 3 Österreichisches Institut für Wirtschaftsforschung 3 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 2 American Enterprise Institute for Public Policy Research 2 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 2 Centre de Recherche sur l'Economie Wallonne 2 Centre for Policy Studies 2 Centro Europa Ricerche <Rom> 2 Centro studi Confindustria 2 Deutschland / Bundeswehr / Universität Hamburg 2 Ernst & Young AG 2 Ernst & Young, Deutsche Allgemeine Treuhand AG / Standort <Frankfurt, Main> 2 European University Institute / Department of Economics 2 Europäische Kommission / Statistisches Amt 2
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 70 CESifo working papers 63 NBER working paper series 60 NBER Working Paper 51 National tax journal 43 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 31 Discussion paper 30 ZEW discussion papers 30 Europäische Hochschulschriften / 5 28 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Discussion paper / Centre for Economic Policy Research 25 Economisch statistische berichten : ESB 25 International tax and public finance 23 Discussion paper series / IZA 22 CESifo Working Paper Series 20 FinanzArchiv : public finance analysis 18 Steuer, Wirtschaft und Recht : SWR 18 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 17 Working paper 17 Der Betrieb 16 Advances in taxation 15 Journal of public economics 15 Betriebs-Berater : BB 14 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 14 Openbare uitgaven : zin en omvang van de overheidsuitgaven ; publikatie van de Stichting Instituut voor Onderzoek van Overheidsuitgaven te 's-Gravenhage 14 Ifo-Schnelldienst 13 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 13 Tax policy and the economy 13 Die Betriebswirtschaft : DBW 12 IMF working paper 12 ZEW-Wirtschaftsanalysen : Schriftenreihe des ZEW 12 Gabler Edition Wissenschaft 11 Generational accounting in Europe 11 SpringerLink / Bücher 11 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 11 Texto para discussão / Instituto de Pesquisa Econômica Aplicada 11 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 10 Discussion papers / Deutsches Institut für Wirtschaftsforschung 10 Kiel working paper 10
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Source
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ECONIS (ZBW) 3,830 EconStor 1
Showing 1 - 50 of 3,831
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Media coverage and corporate tax burden in Spain
Bona-Sánchez, Carolina; Pérez-Alemán, Jerónimo; … - In: Revista de Contabilidad 26 (2023) 1, pp. 138-149
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When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth, Caren - In: Accounting and business research 53 (2023) 1, pp. 1-37
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A poll of Canadians on the average family’s taxes
Fuss, Jake - 2023
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Optimal taxation when the tax burden matters
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2022
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...
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Investigating the relationship between tax rates and tax revenues in the euro erea : the effect of the shadow economy
Ntertsou, Dimitra; Liapis, Konstantinos - In: European research studies 25 (2022) 4, pp. 49-62
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The Canadian income taxation : statistical analysis and parametric estimates
Kurnaz, Musab; Yip, Terry A. - In: The Canadian journal of economics : the journal of the … 55 (2022) 1, pp. 272-311
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Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19
Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17
This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...
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China's VAT reform, enterprises tax burden and innovation
Feng, Haibo; Liu, Sheng; Xu, Fei - 2022
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Tax reforms and network effects
Ferreira, Pedro Cavalcanti; Delalibera, Bruno Ricardo; … - 2022
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The impact of performance improvement of the tax system on the economic growth of developing countries based on the experience of the European Union
Serikova, Madina; Sembiyeva, Lyazzat; Orozonova, Azyk; … - In: Montenegrin journal of economics 18 (2022) 4, pp. 203-214
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Taxing households energy consumption in the EU : the tax burden and its redistributive effect
Amores, Antonio F.; Maier, Sofía; Ricci, Mattia - 2022
The taxation of energy consumption is a central topic in the current policy debate of the European Union. While raising energy taxation is part of the European Commission's strategy for achieving its 2030/50 climate targets, the ongoing dramatic increases in the price of energy products are...
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Demystifying rising income inequality influence on shadow economy : empirical evidence from Nigeria
Haruna, Emmanuel Umoru; Alhassan, Usman - In: Review of Economic Analysis : REA 14 (2022) 2, pp. 293-318
We investigate whether rising income disparity contributes to the proliferation of shadow economic activities in Nigeria. The study uses data from 1991 to 2018 and adopts the Auto-regressive Distributed Lags (ARDL) cointegration approach to study the effects of income inequality on the shadow...
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Stellungnahme zum Antrag "Preissteigerung bekämpfen - Schutzschirm gegen die Inflation" : Stellungnahme für den Deutschen Bundestag zum Antrag der Fraktion der CDU/CSU "Preissteige...
Hentze, Tobias - 2022
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Sin goods taxation : an encompassing model
Antonelli, Maria Alessandra; De Bonis, Valeria; … - 2022
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OECD-Reform der Besteuerung multinationaler Unternehmen : Besteuerung in Marktländern und globale Mindeststeuer auf dem Prüfstand
Deutschland / Bundesministerium der Finanzen / … - 2022 - Stand Juni 2022
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Did the tax cuts and jobs act reduce profit shifting by US multinational companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022
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Stellungnahme zum "Entwurf eines Steuerentlastungsgesetzes 2022" : Stellungnahme zur öffentlichen Anhörung im Finanzausschuss des Deutschen Bundestags
Beznoska, Martin - 2022
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Postawy Polaków wobec płacenia podatków i roli państwa w gospodarce
Kiełczewska, Aneta; Sawulski, Jakub - 2022
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Canadians celebrate tax freedom day on June 15, 2022
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2022
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Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour
Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2022
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...
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The Distribution of Tax Burdens : An Introduction
Metcalf, Gilbert E.; Fullerton, Don - 2022
This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper
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Taxation and Excess Burden : A Life-Cycle Perspective
Driffill, John; Rosen, Harvey S. - 2022
A lifetime perspective is appropriate in assessing the welfare implications of government tax policies. Although a number of attempts have been made to ex- amine the excess burden of taxation in life-cycle models, these have tended to ignore the role of human capital accumulation and/or the...
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LEGAL CHALLENGES OF REDUCTION OF THE TAX BURDEN ON LABOUR IN THE REPUBLIC OF CROATIA
Jerković, Emina - 2022
Factor of labour has major role in the functioning of the economy. When it comes to employees, the remuneration they receive for their work, usually called pay or income, is in principle their main source of income and therefore has a great impact on their ability to spend and / or save. The...
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Tax Competition Effects of a Minimum Tax Rate : Empirical Evidence from German Municipalities
Buettner, Thiess; Poehnlein, Maximilian - 2022
This paper explores the effects of introducing a minimum tax rate on the empirical tax-rate distribution of a local business tax. We test whether and how competing municipalities respond to the introduction of a federal law that requires previously unregulated municipalities in Germany to set a...
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Tonnage Tax Revisited : The Case of Greece During a Shipping Crisis and an Economic Crisis Period
Panagiotou, Stelios T.; Thanopoulou, Helen - 2022
The research investigates the relative position of the Greek tonnage tax system internationally. The authors point that despite the regulatory framework remaining unchanged - since Greece was the first traditional maritime country to introduce this regime in the 1970s - total taxes paid by Greek...
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Economic Factors, Tax Policy, and Corporate Effective Tax Rates : The Case of India
A, Athira; Lukose, Jijo - 2022
We show that over the last two decades, India's effective tax rates (ETRs) have increased by 7.8%, which contrasts with the downward trend in ETRs for US firms documented by Dyreng et al. (2017). After controlling for changes in firm characteristics, macroeconomic factors, and tax policy...
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The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania
Chindengwike, James; Kira, Alex Reuben - 2022
Tax is an important financial payment made by a person or body of people in the bearing of the spending of public power. Taxes are significant for individuals and the nation at large. The purpose of this study was to find out the effect of the tax rate on taxpayers’ voluntary compliance in...
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Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki - 2021
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How do the tax burden and the fiscal space in Latin America look like? : evidence through Laffer Curves
Lozano-Espitia, Ignacio; Arias-Rodríguez, Fernando - In: Latin American economic review : LAER ; official … 30 (2021), pp. 1-26
How much fiscal space do Latin American countries have to increase their tax burdens in the long term? This paper provides an answer through Laffer curves estimates for taxes on labor, capital, and consumption for the six largest emerging economies of the region: Argentina, Brazil, Chile,...
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Aktuelle steuerpolitische Konzepte und ihre Folgen für den Standort : Untersuchung zur Wettbewerbsfähigkeit Deutschlands
Dutt, Verena K.; Heinemann, Friedrich; Spengel, Christoph; … - Stiftung Familienunternehmen - 2021
Die Studie, erstellt vom ZEW – Leibniz-Zentrum für Europäische Wirtschaftsforschung, analysiert die aktuellen steuerpolitischen Forderungen und deren Folgen für den Steuerwettbewerb. Deutschland weist laut Studie aktuell eine um neun Prozentpunkte höhere Steuerbelastung für Unternehmen...
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Shifting the tax burden away from labour towards inheritances and gifts : simulation results for Germany
Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; … - 2021
Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one generation to the next that is largely untaxed and...
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Does household tax burden have an impact on individuals' savings in banks? : the case of Ukraine
Sudak, Gennadiy; Yuliia, Savchenko - In: Central European economic journal 8 (2021) 55, pp. 378-389
This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016,...
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Ultra-low tax regime in Imperial China, 1368-1911
Deng, Kent G. - 2021
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Corruption, taxation and the impact on the shadow economy
Němec, Daniel; Kotlánová, Eva; Kotlán, Igor; … - In: Economies : open access journal 9 (2021) 1/18, pp. 1-16
While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as...
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The economy as reflected in income tax data
Rao, R. Kavita - 2021
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"Reversed favoritism" - resolving the puzzle of discriminatory taxation in African agriculture
Kaplan, Lennart - 2021
The political economy literature highlights the redistribution of resources to political support groups - often along regional or ethnic lines - as a dominant feature of political systems. Against this assumption, Kasara (2007) documents a puzzling result of discriminatory rent extraction by...
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CO2-relevante Besteuerung und Abgabenleistung der Sektoren in Österreich
Schnabl, Alexander; Gust, Sarah; Mateeva, Liljana; … - Kammer für Arbeiter und Angestellte für Wien / … - 2021
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Canadians celebrate Tax Freedom Day on May 24, 2021
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012534617
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Distributional effects of Ghana's value added tax regime
Andoh, Francis Kwaw - 2021
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Eine Abschätzung des Potenzials der Erbschaftsteuer zur Entlastung des Faktors Arbeit
Beznoska, Martin; Hentze, Tobias - 2021
In der politischen Debatte wird teilweise argumentiert, dass die Erbschaftsteuer die bessere Vermögensteuer sei. Da eine Bewertung von Vermögensgegenständen nicht jährlich, sondern im besten Fall nur einmal pro Generation erfolgen muss, sind die Erhebungs- und Befolgungskosten bei der...
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The lifetime tax burden for Canadians from federal debt accumulation
Fuss, Jake; Palacios, Milagros - 2021
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Assessing fiscal sustainability in Egypt : a comparative study
Al Sayed, Ola; Samir, Ashraf; Anwar, Heba Hesham - In: Review of economics and political science : REPS 6 (2021) 4, pp. 292-310
Purpose - This paper aims to assess the fiscal sustainability in Egypt during the period 1990-2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to assess fiscal sustainability....
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Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, Sunday; Omoye, A. S. - In: Accounting and taxation review : A&TR 5 (2021) 1, pp. 45-59
Persistent link: https://ebtypo.dmz1.zbw/10012610794
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Taxes versus the necessities of life : the Canadian Consumer Tax Index : 2021 edition
Fuss, Jake; Plumer, Leo - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012612620
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Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2021 - This version: 29 October 2021
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...
Persistent link: https://ebtypo.dmz1.zbw/10012793359
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The distribution of the tax burden and the income distribution : theory and empirical evidence
Benassi, Corrado; Randon, Emanuela - In: Economia politica : journal of analytical and … 38 (2021) 3, pp. 1087-1103
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Taxes, the tax administrative burden and the entrepreneurial life cycle
Braunerhjelm, Pontus; Eklund, Johan E.; Thulin, Per - In: Small business economics : an international journal 56 (2021) 2, pp. 681-694
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Corruption and tax burden : what is the joint effect on total factor productivity?
Kéïta, Kouramoudou; Laurila, Hannu - In: Economies : open access journal 9 (2021) 1/26, pp. 1-16
A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress. Moreover, corruption and tax burden are supposed to be...
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Die Verteilung der Steuer- und Abgabenlast
Isaak, Niklas; Jäger, Philipp; Jessen, Robin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 4, pp. 284-289
Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur...
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Effects of deductions on the tax burden reduction and the redistribution of the income and resident taxes
Ohno, Taro; Sakamaki, Junpei; Kojima, Daizō - 2021
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