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Year of publication
Subject
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Steuergerechtigkeit 1,334 Tax fairness 1,045 Deutschland 339 Theorie 293 Theory 290 Einkommensteuer 274 Germany 258 Income tax 244 Steuerpolitik 206 Tax policy 175 Steuerreform 142 USA 134 Steuersystem 128 United States 128 Tax reform 122 Tax system 109 Steuerbelastung 103 Steuerrecht 95 Tax burden 90 Steuertheorie 85 Gerechtigkeit 83 Steuermoral 82 Besteuerungsprinzip 74 Tax compliance 74 Justice 73 Taxation principle 70 Theory of taxation 70 Einkommensverteilung 69 EU-Staaten 68 Umverteilung 68 EU countries 66 Income distribution 66 Redistribution 65 Welt 65 World 65 Steuer 64 Steuerwirkung 64 Steuerprogression 62 Tax law 61 Besteuerungsverfahren 60
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Online availability
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Free 268 Undetermined 83
Type of publication
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Book / Working Paper 667 Article 665 Journal 2
Type of publication (narrower categories)
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Article in journal 340 Aufsatz in Zeitschrift 340 Graue Literatur 187 Non-commercial literature 187 Aufsatz im Buch 175 Book section 175 Working Paper 135 Arbeitspapier 118 Hochschulschrift 111 Thesis 75 Collection of articles of several authors 56 Sammelwerk 56 Konferenzschrift 26 Aufsatzsammlung 23 Bibliografie enthalten 23 Bibliography included 23 Amtsdruckschrift 17 Government document 17 Conference proceedings 15 Dissertation u.a. Prüfungsschriften 15 Article 12 Lehrbuch 5 Mehrbändiges Werk 4 Multi-volume publication 4 Rezension 4 Advisory report 3 Collection of articles written by one author 3 Conference paper 3 Einführung 3 Festschrift 3 Gutachten 3 Konferenzbeitrag 3 Sammlung 3 Textbook 2 Bibliografie 1 Book Part 1 Book review 1 Case study 1 Fallstudie 1 Interview 1
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Language
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English 703 German 428 Undetermined 138 Spanish 20 French 18 Italian 6 Portuguese 5 Russian 5 Dutch 4 Swedish 4 Croatian 3 Danish 2 Polish 2 Afrikaans 1
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Author
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Lambert, Peter J. 23 Kaplow, Louis 21 Tipke, Klaus 17 Ooghe, Erwin 12 Kirchhof, Paul 11 Peichl, Andreas 11 König, Tobias 10 Bach, Stefan 7 Himmler, Oliver 7 Petersen, Hans-Georg 7 Weinzierl, Matthew 7 Araar, Abdelkrim 6 Blankart, Charles B. 6 Kakwani, Nanak 6 Seidl, Christian 6 Sheffrin, Steven M. 6 Ackert, Lucy F. 5 Apps, Patricia 5 Brunner, Johann K. 5 Farrar, Jonathan 5 Fullerton, Don 5 Genser, Bernd 5 Gunnarsson, Åsa 5 Hérault, Nicolas 5 Kirchgässner, Gebhard 5 Martinez-Vazquez, Jorge 5 McCaffery, Edward J. 5 Niemeier, Ernst 5 Rider, Mark 5 Sahm, Reiner 5 Scherf, Wolfgang 5 Schneider, Dieter 5 Van de Ven, Justin 5 Vanistendael, Frans 5 Égert, Balázs 5 Borge, Lars-Erik 4 Brennan, Geoffrey 4 Cornelißen, Thomas 4 Duclos, Jean-Yves 4 Gordon, Roger H. 4
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Institution
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National Bureau of Economic Research 9 Tax Justice Network 4 Arbeitsgruppe Alternative Wirtschaftspolitik 3 District of Columbia / Tax Revision Commission 3 Ifst 3 Ontario / Fair Tax Commission 3 USA / Subcommittee on Commercial and Administrative Law 3 United States / Congress / Senate / Select Committee on Small Business 3 FISCALIS Tax Gap Project Group 2 Peter Lang GmbH 2 Springer Fachmedien Wiesbaden 2 Springer-Verlag GmbH 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 American Council for Capital Formation / Center for Policy Research 1 Brookings Institution 1 Brotherhood of Saint Laurence 1 Bundesfinanzakademie 1 Bündnis Zukunft Österreich 1 Det Økonomiske råd 1 Deutsche Steuerjuristische Gesellschaft 1 Deutschen Beamtenbund 1 Deutscher Finanzgerichtstag 1 Deutscher Finanzgerichtstag <10., 2013, Köln> 1 Deutscher Finanzgerichtstag <11., 2014, Köln> 1 Deutscher Finanzgerichtstag <4, 2007, Köln> 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Deutscher Juristentag <57, 1988, Mainz> 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland / Bundeswehr / Universität Hamburg 1 Duncker & Humblot 1 Edward Elgar Publishing 1 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 1 Evangelische Kirche in Deutschland / Kirchenamt 1 FPB/041 1 FPG/041 1 Federal Reserve Bank of Boston 1 Fernuniversität <Hagen> / Fakultät für Wirtschaftswissenschaft 1 Frankfurter Institut - Stiftung Marktwirtschaft und Politik 1
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Published in...
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 25 Advances in taxation 20 National tax journal 19 Journal of public economics 17 Challenging gender inequality in tax policy making : comparative perspectives 14 Europäische Hochschulschriften / 5 14 FinanzArchiv : public finance analysis 14 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 14 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 13 CESifo working papers 12 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 Public finance 10 NBER working paper series 9 NBER Working Paper 8 Wirtschaftsdienst 8 World tax journal : WTJ 8 Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence 7 Europäische Hochschulschriften / 2 7 Public finance quarterly : PFQ 7 Betriebs-Berater : BB 6 CESifo Working Paper 6 CESifo Working Paper Series 5 Public finance review : PFR 5 Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen 5 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 5 Discussion paper / School of Economics, The University of New South Wales 4 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 4 European economic review : EER 4 International tax and public finance 4 Jahrbücher für Nationalökonomie und Statistik 4 Journal of economic inequality 4 Revue de science financière 4 Series on international taxation 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 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 3 Economics letters 3 Economie & prévision : EP 3
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Source
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ECONIS (ZBW) 1,261 USB Cologne (EcoSocSci) 33 EconStor 31 RePEc 4 USB Cologne (business full texts) 3 ArchiDok 2
Showing 1 - 50 of 1,334
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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...
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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...
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Der grundgesetzliche Rahmen für die Wiedereinführung einer Vermögensteuer : Kurzgutachten
Thiele, Alexander - 2023
In Deutschland ist der Anteil der Armen in den vergangenen zehn Jahren deutlich gewachsen. Gleichzeitig sind die privaten Vermögen im Vergleich zu anderen EU- und OECD-Ländern besonders ungleich verteilt. Zudem muss der Staat Milliardenkredite, die zur Krisenbewältigung aufgenommen wurden,...
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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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Der grundgesetzliche Rahmen für die Wiedereinführung einer Vermögensteuer: Kurzgutachten
Thiele, Alexander - 2023
In Deutschland ist der Anteil der Armen in den vergangenen zehn Jahren deutlich gewachsen. Gleichzeitig sind die privaten Vermögen im Vergleich zu anderen EU- und OECD-Ländern besonders ungleich verteilt. Zudem muss der Staat Milliardenkredite, die zur Krisenbewältigung aufgenommen wurden,...
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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://ebtypo.dmz1.zbw/10013503361
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The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia; Dom, Roel; Santoro, Fabrizio; Mukama, … - In: International tax and public finance 30 (2023) 2, pp. 525-563
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Taxes and gender equality : the incidence of the "tampon tax"
Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address "period poverty" and promote gender equality. Legislators often reject proposals involving reforms of "tampon taxes" as the pass-through of sales taxes into consumer...
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How much tax do the rich really pay? : evidence from the UK
Advani, Arun; Hughson, Helen; Summers, Andy - In: Oxford review of economic policy 39 (2023) 3, pp. 406-437
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Refund of consumption tax to low-income people : impact assessment using difference-in-differences
Tonetto, Jorge Luis; Fochezatto, Adelar - In: Economies : open access journal 11 (2023) 6, pp. 1-13
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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Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’
Buettner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023
Many countries are currently debating whether to reduce or eliminate taxes on feminine hygiene products as a measure to address “period poverty” and promote gender equality. Legislators often reject proposals involving reforms of “tampon taxes” as the pass-through of sales taxes into...
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Do multinational corporations pay their "Fair Share"?
Conrad, Marcus - In: Green finance : GF 4 (2022) 1, pp. 88-114
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Les déterminants du consentement à l'impôt en France : analyse de l'enquête du Conseil des prélèvements obligatoires 2021
Boyer, Pierre C.; Ingrand, Thibault; Strassel, Christophe - 2022
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The politics of tax justice in democracies : redistribution beyond the median voter theorem
Hopkin, Jonathan - In: LSE public policy review 2 (2022) 4, pp. 1-14
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Issues of fairness in taxing corporate profit
Devereux, Michael P.; Vella, John - In: LSE public policy review 2 (2022) 4, pp. 1-12
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Taxing families fairly
Booth, P.; Rogobete, Andrei E. - Policy Exchange <London> - 2022
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Fair tax policies in the western Balkans : challenges and recommendations for a trade union agenda
Picard, Séverine - In: SEER : journal for labour and social affairs in Eastern … 25 (2022) 2, pp. 143-182
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Reply to Scherer/Schmiel : Ethical and Legal Responsibility of MNCs (NTJ 2021, 32-46) - Why the Arm’s Length Principle Yet Leads to Fair Taxation
Eglmaier, Silvia - 2022
In their article (NTJ 2021, 32-46), Scherer/Schmiel (1) postulate the introduction of a taxation of corporate groups on the basis of ethical responsibility according to a political-cultural market theory. The background to this is that corporate groups might apply tax avoidance or pay too little...
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Fair income tax with endogenous productivities and a fresh start
Calo-Blanco, Aitor - In: Journal of economic inequality 20 (2022) 2, pp. 395-420
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Mapping Tax Justice Arguments
de Cogan, Dominic - 2022
Tax justice debates are often framed in binary opposition between those who support lower taxes, a smaller state and greater self-sufficiency and those who support higher taxes and higher social spending. Whilst there is an element of truth to this caricature, the present volume reveals a much...
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Gendered Taxes : The Interaction of Tax Policy with Gender Equality
Coelho, Maria; Davis, Aieshwarya; Klemm, Alexander; … - 2022
This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female...
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Improved IV Estimation of Vertical Property Tax Inequity
Morris, Michael D. S.; Dare, William H. - 2022
In this paper we propose a new IV estimator to be used in detecting vertical property tax inequity. We conduct Monte Carlo experiments to evaluate the bias of this estimator in comparison to traditional linear and log-linear regression based estimators. We find that the new estimator is more...
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Income taxation and equity : new dominance criteria with a microsimulation application
Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - In: Journal of economic inequality 20 (2022) 3, pp. 509-536
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Steuergerechtigkeit : Was wir dafür tun können
Sahm, Reiner - 2022 - 2. Auflage
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The Effect of tax fairness, peer influence, and moral obligation on sales tax evasion among Jordanian SMEs
Nayef Mohammad Al-Rahamneh; Bidin, Zainol - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the effects of tax fairness, peer influence and...
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Fair inheritance taxation
Decerf, Benoit; Maniquet, François - 2021
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Fair Inheritance Taxation
Decerf, Benoit - 2021
This paper studies the optimal taxation of bequests in a model in which agents have heterogeneous preferences over their consumption and the net-of-tax bequest received by their heir. The bequest left by an individual depends on both her degree of altruism and the bequest received from her...
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Interkantonale Steuerausscheidung von Universalbanken : Konkretisiert an der Rolle des konzerninternen Treasury für das Zinsdifferenz- und Vermögensverwaltungsgeschäft
Stumm, Anke - 2021
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Tax justice & human rights : the 4 Rs and the realisation of rights
Tax Justice Network - 2021
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A Fair Income Tax on the Trillion-dollar Behemoths
Johnson, Calvin H. - 2021
Our trillion-dollar market capitalization behemoths, Apple, Amazon, Google and Microsoft, pay effective tax rates of between 0.65 percent and 2.9 percent because they deduct immediately ("expense") their intangible investments that have value beyond the end of the year. Current regulations allow...
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Vertical Equity Consequences of Very High Cigarette Tax Increases : If the Poor are the Ones Smoking, How Could Cigarette Tax Increases Be Progressive?
Colman, Greg; Remler, Dahlia - 2021
Cigarette smoking is concentrated among low income groups. Consequently, cigarette taxes are considered regressive. However, if poorer individuals are much more price sensitive than richer individuals, then tax increases would reduce smoking much more among the poor and their cigarette tax...
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Gender Equality and Taxation - International Perspectives
Gunnarsson, Asa - 2021
The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic gender equality. The broad concept of tax fairness has become equivalent to what is good for economic growth and detached from social justice, leading to...
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Horizontal Equity : Measures in Search of a Principle
Kaplow, Louis - 2021
Horizontal equity -- the command that equals be treated equally -- has received increased attention, particularly in attempts to measure the desirability of tax reform proposals. This paper questions whether the normative foundations for horizontal equity justify the indexes and approaches that...
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Why Tax the Rich : Efficiency, Equity, and Progressive Taxation
Avi-Yonah, Reuven S. - 2021
This Book Review is divided into three Parts. Part I summarizes the main findings of Does Atlas Shrug?, emphasizing their contribution to the debate on taxing the rich. In general, those finding are inconclusive in regard to whether taxing the rich exacts an unacceptable economic price. Parts II...
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Tax Justice as Social License : The Fair Tax Mark
Christians, Allison - 2021
Tax justice advocates have spent the past decade building public consciousness about the tax planning practices of financial elites and large multinational corporations. They approached the project from a series of angles, from grassroots name-and-shame campaigns to documentary filmmaking to...
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Fiscal Equalization and the Tax Structure
Holm-Hadulla, Federic - 2021
Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors – despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural...
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The Efficiency and Equity of the Tax and Transfer System in France
Égert, Balázs - 2021
Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size of the flows involved. But the system is complex overall. Its effectiveness could be enhanced in many ways, for example so as to achieve the same amount of redistribution at...
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Fairness Spillovers - the Case of Taxation
Cornelissen, Thomas; Himmler, Oliver; König, Tobias - 2021
It is standardly assumed that individuals adjust to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...
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Income Distribution and Tax Structure : Microeconomic Test Of The Meltzer-Richard Hypothesis
Borge, Lars-Erik; Rattsø, Jørn - 2021
The tax structure is important for the income distribution and therefore a key playground for redistributive politics. The standard theory assumes that more unequal income distribution will create a majority for more redistribution (Meltzer and Richard). This study investigates the empirical...
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Global Tax Governance or National Tax Discrimination : The Case of the EU vs. Apple
Paul, John - 2021
The EC’s recent actions regarding US multinational corporations raises important questions about the structure of global tax governance systems intended to protect markets where globalization implies the erosion of national boundaries. With the globalization of tax transactions and increasing...
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All School Finance Equalizations are Not Created Equal
Hoxby, Caroline M. - 2021
Public school finance equalization programs can be characterized by the change they impose on the tax price of an additional dollar of local school spending. I calculate the tax price of spending for each school district in the United States for 1972, 1982, and 1992. I find that using the actual...
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A Fundamental Objection to Tax Equity Norms : A Call for Utilitarianism
Kaplow, Louis - 2021
Anti-utilitarian norms often are used in assessing tax systems. Two motivations support this practice. First, many believe utilitarianism to be insufficiently egalitarian. Second, utilitarianism does not give independent weight to other equitable principles, notably concerns that reforms may...
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Horizontal Equity : New Measures, Unclear Principles
Kaplow, Louis - 2021
Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to overcome deficiencies in prior indexes. There is, however, a fundamental problem that their effort shares with their predecessors' attempts: the underlying rationale for pursuing HE at the expense...
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How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
Kaplow, Louis - 2021
Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement. The desire for simplification and improved compliance...
Persistent link: https://ebtypo.dmz1.zbw/10013237016
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Fairness in Apportionment
Neubauer, Michael - 2021
We show that under suitable assumption on the number of states and the distribution of the population numbers of the states, bias of various methods of apportionment can be quantified. We also discuss the frequency of quota violations and occurrences of the Alabama Paradox. The results provide...
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The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers
Yuen Hoong Voon; Azmi, Anna Che; Sharmila Jayasingam - In: Pacific accounting review 35 (2023) 1, pp. 1-18
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Taxation and Non-Discrimination, a Reconsideration of Withholding Taxes in the OECD
Vanistendael, Frans - 2023
This article deals with the different concepts of non-discrimination on the basis of nationality in the OECD Model and indirect or covert discrimination in the European Treaties, as interpreted by the European Court of Justice. It discusses the different tax results of both concepts for the...
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Steuergerechtigkeit : Die Besteuerungsprinzipien eines verfassungskonformen Steuerrechts
Sahm, Reiner - 2023
Einleitung -- Die Ausgangssituation -- Future – made by history -- Der Gleichheitssatz als „Magna Charta“ des Steuerrechts -- Steuergerechtigkeit und Verfassungsrecht -- Reformvorschläge und -perspektiven -- Steuergerechtigkeit und Staatenwettbewerb -- Fazit: Steuergerechtigkeit jetzt!.
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Chevron Australia and Tax Justice Network : a case of rhetoric
Moerman, Lee; Pupovac, Sanja - In: Pacific accounting review 35 (2023) 3, pp. 412-431
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