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Year of publication
Subject
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Steuergerechtigkeit 1,266 Tax fairness 1,266 Theorie 391 Theory 391 Einkommensteuer 292 Income tax 286 Deutschland 246 Germany 244 Steuerpolitik 233 Tax policy 224 Steuersystem 168 Tax system 156 Gerechtigkeit 142 Steuerreform 142 Tax reform 136 Justice 133 USA 132 United States 130 Einkommensverteilung 117 Income distribution 116 Steuermoral 98 Tax compliance 98 Steuerbelastung 96 Tax burden 94 Umverteilung 93 Welt 90 World 90 Redistribution 89 Steuertheorie 84 Theory of taxation 80 Besteuerungsprinzip 79 Steuerrecht 79 Taxation principle 76 EU countries 75 EU-Staaten 75 Steuer 72 Steuerprogression 71 Steuervermeidung 71 Tax avoidance 71 Progressive taxation 70
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Online availability
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Free 335 Undetermined 157 CC license 11 Digitizable 2
Type of publication
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Book / Working Paper 658 Article 606 Journal 2
Subcategories
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Article in journal 397 Book section 183 Working paper 148 Proceedings 30 Government document 17 Review 6 Textbook 2 Case study 1 Report 1 Statistics 1
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Language
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English 878 German 325 Spanish 22 French 15 Italian 6 Portuguese 5 Russian 5 Swedish 4 Croatian 3 Danish 2 Polish 2 Afrikaans 1 Dutch 1
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Author
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Lambert, Peter J. 27 Kaplow, Louis 22 Ooghe, Erwin 12 Peichl, Andreas 12 McCaffery, Edward J. 11 Tipke, Klaus 11 Weinzierl, Matthew 11 Hérault, Nicolas 9 Kirchhof, Paul 9 König, Tobias 9 Araar, Abdelkrim 7 Grown, Caren 7 Meinzer, Markus 7 Sheffrin, Steven M. 7 Bach, Stefan 6 Blankart, Charles B. 6 Gunnarsson, Åsa 6 Jenkins, Stephen 6 Maniquet, François 6 Slemrod, Joel 6 Westort, Peter J. 6 Bracewell-Milnes, Barry 5 Brunner, Johann K. 5 Cornelißen, Thomas 5 Duclos, Jean-Yves 5 Farrar, Jonathan 5 Genser, Bernd 5 Himmler, Oliver 5 Jalbert, Vincent 5 Maslove, Allan M. 5 Mason, Ruth 5 Petersen, Hans-Georg 5 Roberts, Michael L. 5 Schratzenstaller, Margit 5 Spangenberg, Ulrike 5 Thorne, Linda 5 Valodia, Imraan 5 Van de Ven, Justin 5 Vanistendael, Frans 5 Égert, Balázs 5
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Institution
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National Bureau of Economic Research 14 Institut Finanzen und Steuern 4 Tax Justice Network 4 Arbeitsgruppe Alternative Wirtschaftspolitik 3 District of Columbia / Tax Revision Commission 3 Ontario / Fair Tax Commission 3 USA / Congress / House of Representatives / Committee on the Judiciary / Subcommittee on Commercial and Administrative Law 3 United States / Congress / Senate / Select Committee on Small Business 3 Edward Elgar Publishing 2 European Parliament / Directorate-General for Internal Policies of the Union 2 Evangelische Kirche in Deutschland / Kirchenamt 2 Frankfurter Institut - Stiftung Marktwirtschaft und Politik 2 Peter Lang GmbH 2 Springer Fachmedien Wiesbaden 2 Springer-Verlag GmbH 2 Tagung Freiheit, Gleichheit, Effizienz: Ökonomische und Verfassungsrechtliche Grundlagen der Steuergesetzgebung <2001, Berlin> 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 ifst-Jahrestagung <2022, Berlin> 2 American Council for Capital Formation / Center for Policy Research 1 Brookings Institution 1 Brotherhood of Saint Laurence 1 Bündnis Zukunft Österreich 1 Cambridge University Press 1 Det Økonomiske råd 1 Deutsche Steuerjuristische Gesellschaft 1 Deutscher Finanzgerichtstag <10., 2013, Köln> 1 Deutscher Finanzgerichtstag <11., 2014, Köln> 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Deutschland / Bundeswehr / Universität Hamburg 1 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 1 Federal Reserve Bank of Boston 1 Friedrich-Ebert-Stiftung 1 Friedrich-Ebert-Stiftung / Abteilung Wirtschafts- und Sozialpolitik 1 Friedrich-Ebert-Stiftung / Abteilung Wirtschaftspolitik 1 Friedrich-Ebert-Stiftung / Gesprächskreis Frauenpolitik 1 Friedrich-Schiller-Universität Jena 1 Global Alliance for Tax Justice 1 Global Research Programme on Inequality 1
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Published in...
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Advances in taxation 28 National tax journal 17 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 16 Challenging gender inequality in tax policy making : comparative perspectives 14 NBER working paper series 14 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 14 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 14 CESifo working papers 12 Europäische Hochschulschriften / 5 12 Journal of public economics 12 NBER Working Paper 11 Taxation and gender equity : a comparative analysis of direct and indirect taxes in developing and developed countries 11 Working paper / National Bureau of Economic Research, Inc. 11 World tax journal : WTJ 10 FinanzArchiv : European journal of public finance 9 Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence 7 Public finance review : PFR 7 CESifo Working Paper Series 6 International tax and public finance 6 Working paper 6 Discussion paper series 5 Journal of economic inequality 5 CESifo Working Paper 4 European economic review : EER 4 Heidelberger Beiträge zum Finanz- und Steuerrecht 4 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 4 Public finance quarterly : PFQ 4 South African journal of accounting research 4 Tax justice and the political economy of global capitalism, 1945 to the present 4 Tax law review 4 WISO : Wirtschafts- und sozialpolitische Zeitschrift 4 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 4 Arbeitspapier / Institut für Volkswirtschaftslehre, Sozial- und Wirtschaftswissenschaftliche Fakultät, Johannes-Kepler-Universität, Linz, 3 Discussion paper / School of Economics, The University of New South Wales 3 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 3 EUROMOD working paper series 3 Economics letters 3 Economie & prévision : EP 3 Europäische Hochschulschriften 3 Finanzwissenschaft im Dienste der Wirtschaftspolitik : Dieter Pohmer zum 65. Geburtstag 3
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Source
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ECONIS (ZBW) 1,266
Showing 1 - 50 of 1,107
 
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Toward Fair Fiscal Policy : Reforming Tax and Budget Systems for Gender Equality
Niesten, Hannelore Maria L.; Ferraz Di Ricco, Luiza; … - 2026
The first two Briefs in this series presented new cross-country data from the Women, Business and the Law (WBL) project on gender integration in taxation (81 economies) and gender-responsive budgeting (50 economies). The data set is a first-ever global baseline for assessing how fiscal systems...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655939
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Paying your fair share : perceived fairness and tax compliance
Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651903
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Paying Your Fair Share : Perceived Fairness and Tax Compliance
Nathan, Brad C.; Perez-Truglia, Ricardo; Zentner, Alejandro - 2024
Book / Working Paper
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Taxing fairly or failing badly? : reduced VAT rates and redistribution
Ricci, Mattia; Lanterna, Federica - 2026
The application of reduced VAT rates in the EU generally aims to alleviate the regressivity of consumption taxation. However, while these measures generate redistribution across income groups, they also create redistribution effects within income groups, leading to arbitrary redistribution among...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633294
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Discretion versus algorithms : bureaucrats, tax equity and acceptability
Knebelmann, Justine; Pouliquen, Victor; Sarr, Bassirou - 2026 - This version: April 24, 2026
We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions. Using Senegal’s first digital property tax census in the capital, we experimentally vary reliance on bureaucrats versus algorithms to value...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669756
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Horizontal equity of taxation : citizen beliefs and policy preferences
Bachas, Pierre; Hoy, Christopher; Jensen, Anders; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069544
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Horizontal equity of taxation : citizen beliefs and policy preferences
Bachas, Pierre; Hoy, Christopher; Jensen, Anders; … - 2026
Book / Working Paper
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Furthering a feminist fiscal agenda : engendering tax and development
Joshi, Anuradha; Kangave, Jalia; Boogaard, Vanessa van den - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373784
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Isolationism, instrumentalism and fiscal policy
Verbeek, Bruno - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450284
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Romania : A Tax Mix to Achieve Fiscal Sustainability and Fairness
Wen, Jean-François - 2025
Romania's medium-term fiscal framework calls for the fiscal deficit to decline gradually from about 8 percent of GDP in 2024 to 7 percent in 2025 and 3 percent (or less) by 2031. With limited scope for expenditure consolidation ‒ given the low expenditure-to-GDP ratio ‒ revenue mobilization...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452204
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The influence of gender discrimination and gender equality on corporate tax aggressiveness
Castillo-Merino, David; García Blandón, Josep - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455982
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Tax burden, perceived fairness, and compliance in Ghana's tax system
Levin, Jörgen; Orkoh, Emmanuel - 2025
Determining the optimal tax burden that maximizes compliance and revenue remains a major challenge in developing countries, partly due to the literature's focus on linear tax-compliance relationships. Using firm-level data from Ghana and an instrumental variable approach, this paper finds a...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562455
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Die steuerliche Diskriminierung der Kapitalerträge
Scherf, Wolfgang - 2025
Die 2009 eingeführte Abgeltungsteuer vereinfacht die Besteuerung der Einkünfte aus Kapitalvermögen. Sie scheint allerdings aufgrund des relativ niedrigen Steuersatzes Kapitaleinkommen gegenüber Arbeitseinkommen zu bevorzugen. Tatsächlich ist jedoch das Gegenteil der Fall.
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554315
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Taxes and gender equality : the incidence of the "tampon tax"
Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580790
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Taxes and gender equality : the incidence of the "tampon tax"
Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Book / Working Paper
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Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’
Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Book / Working Paper
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Taxation of top incomes and tax avoidance
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2025
We examine the aggregate and distributional effects of raising the top marginal income tax rate in the presence of entrepreneurial tax avoidance. In a model with heterogeneous agents and occupational choice, entrepreneurs can avoid taxes by choosing the legal form of business organization and...
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Women's voice on redistribution : from gender equality to equalizing taxation
Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547016
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Vertical and horizontal equity of wealth taxes : an assessment from a joint income-wealth perspective
Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065782
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Vertical and Horizontal Equity of Wealth Taxes : An Assessment from a Joint Income-Wealth Perspective
Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2023
Book / Working Paper
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Equal tax and equal compensation : a fair and efficient way to save climate
Jin, Jim Y.; Kobayashi, Shinji - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084531
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Engendering taxation : a research and policy agenda
Joshi, Anuradha; Kangave, Jalia; Boogaard, Vanessa van den - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531788
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Fairness and tax morale in developing countries
Castañeda, Néstor - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014504870
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Stolen futures : the impacts of tax injustice on the right to education
2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191290
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How corporate tax incentives undermine climate justice
Mager, Franziska; Meinzer, Markus; Millán, Lucas - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191326
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Tax justice and understanding : MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia
Khan, Muhammad Arsalan; Tjaraka, Heru - 2024
This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya. The study, conducted at KPP Pratama Surabaya Wonocolo employs a quantitative approach,...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446697
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Do we have the tools for achieving distributive tax justice?
Alm, James - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015175445
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Do we have the tools for achieving distributive tax justice?
Alm, James - 2024
Book / Working Paper
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Why taxes need not treat equals equally
Berg, Kristoffer - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670710
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The effect of tax justice on income redistribution : empirical evidence from OECD countries
Ünalan, Gökhan; Çubukçu, Dilek Özkök - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655521
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Justice in taxation : Christian perspectives
2026
Secular Approaches to Tax Law and Policy / Andrew T. Hayashi -- A Sacred Offering : Viewing Tax Through a Theological Lens / Allen Calhoun -- Taxation of Work in Christian Theology / David Hasen -- Suffer the Little Children / Samuel D. Brunson -- Creation Care, Environmental Stewardship, and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655094
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Fair earnings tax reforms
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013503361
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Fair Earnings Tax Reforms
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
Book / Working Paper
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Tax Benefits and Fairness in K–12 Education
Sugin, Linda - 2023
This Article examines the tax law’s subsidies for inequality and segregation in primary and secondary education, analyzing the federal charitable deduction and education savings plans, and state tax credits for education. It argues that the tax system diverts funds from traditional public...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259983
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The Paradox of Taxing the Rich
McCaffery, Edward J. - 2023
America does not tax its richest citizens, such as Elon Musk or Jeff Bezos, at all. This Article argues that part of the reason is the paradox that under current income tax law and theory, taxing the rich would cost resources that could be made available to benefit the not-rich. The Article...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014262954
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Consultation on a fairer Council Tax
2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014431468
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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014446603
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Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
Book / Working Paper
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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
Book / Working Paper
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Do we have the tools for achieving distritutive tax justice?
Alm, James - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014448269
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Tracing the history of the tax justice : an independent assessment of 20 years of the Tax Justice Network 2003-2023 : on tink tanks
2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014450169
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Refund of consumption tax to low-income people : impact assessment using difference-in-differences
Tonetto, Jorge Luis; Fochezatto, Adelar; Silva, … - 2023
One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of this...
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Taxing the rich (more)
Güçeri, İrem; Slemrod, Joel - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014331450
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How much tax do the rich really pay? : evidence from the UK
Advani, Arun; Hughson, Helen; Summers, Andy - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014331452
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The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia; Dom, Roel; Santoro, Fabrizio; Mukama, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014253628
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Seeking Tax Justice for Undocumented Immigrant Workers
Abreu, Alice; Lainez Flanagan, Jacqueline; Mason, Peter - 2023
Across the globe, the subject of immigration is politicized and polarizing. In the United States, the unauthorized immigrant population, I assert, is the result of immigration policies ill-suited to address economic and humanitarian realities. Specifically, undocumented immigrant workers yield...
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Lower-Income Countries’ Ongoing Quest for International Tax Justice : A Case Study of the OECD’s Tax Allocation Proposal
Okanga, Okanga; Brooks, Kim - 2023
The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair...
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On measuring axiom violations due to each tax instrument applied in a real-world personal income tax
Pellegrino, Simone; Vernizzi, Achille - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014382270
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Fairness gaps for earnings tax design
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014414055
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Delivering climate justice using the principles of tax justice : a guide for climate justice advocates
Mager, Franziska; Chaparro Hernández, Sergio - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015154552
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Steuermoral und Steuervollzug : Tagungsband zur ifst-Jahrestagung am 31. Mai 2022
Hölscher, Luise; Osterloh-Konrad, Christine; Drüen, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199266
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Steuermoral und Steuervollzug : Tagungsband zur ifst-Jahrestagung am 31. Mai 2022
Hölscher, Luise; Osterloh-Konrad, Christine; Drüen, … - 2023
Book / Working Paper
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Assessing the relative influence of deterrent sanctions, tax fairness perceptions, personal norms and fiscal exchange perceptions on rent income tax compliance in Ghana
Adegbedzi, David Kwabla; Gadzo, Samuel Gameli; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338711
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Fair inheritance taxation
Decerf, Benoit; Maniquet, François - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394858
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Fair inheritance taxation
Decerf, Benoit; Maniquet, François - 2021
Book / Working Paper
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Fair Inheritance Taxation
Decerf, Benoit - 2021
Book / Working Paper
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Does fair value taxation affect banks' investment portfolios and risk taking?
Auer, Sylvia; Bornemann, Tobias; Eberhartinger, Eva - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433919
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The Revenue and Distributional Impacts of Unemployment Insurance Reform : Evidence from California
Duggan, Mark G.; Gruber, Jonathan; Guo, Audrey - 2025
In the United States, unemployment insurance (UI) is funded through employer-side payroll taxes that are experience-rated based on previous UI claims. States differ significantly with respect to the financing of their programs, and a majority of state programs do not currently meet minimum UI...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438219
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Greener on the Other Side : Inequity and Tax Compliance
Best, Michael; Caloi, Luigi; Gerard, François; Kresch, … - 2025
Governments frequently use proxies for deservingness--tags--to implement progressive tax and transfer policies. These proxies are often imperfect, leading to misclassification and inequities among equally deserving individuals. This paper studies the efficiency effects of such misclassification...
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Just Lindahl taxation : a welfarist solution
Anich, Ivan; Van Essen, Matthew - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457832
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What is the relationship between fairness and trust in terms of tax compliance?
Günay, Hamdi Furkan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460243
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Digital taxation : sustainable use of digitalization and tax justice in Africa
Vincent, Olusegun; Evans, Olaniyi - 2025
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