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Year of publication
Subject
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Steuerbelastung 4,644 Tax burden 4,370 Deutschland 1,209 Germany 1,113 Theorie 747 Theory 747 Corporate taxation 742 Unternehmensbesteuerung 742 Einkommensteuer 585 Income tax 568 USA 526 United States 506 Steuerreform 478 Tax reform 451 EU-Staaten 403 EU countries 401 Steuerpolitik 392 Tax policy 357 Steuerwirkung 349 Tax effects 335 Körperschaftsteuer 297 Corporate income tax 289 OECD countries 258 OECD-Staaten 258 Tax rate 248 Steuertarif 246 Estimation 238 Schätzung 238 Vergleich 232 Multinationales Unternehmen 225 Comparison 224 Welt 219 World 219 Transnational corporation 203 Kapitalertragsteuer 197 Capital income tax 196 Steuersystem 193 Einkommensverteilung 185 Income distribution 178 Steuerinzidenz 171
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Online availability
All
Free 1,314 Undetermined 448 CC license 41 Digitizable 3
Type of publication
All
Book / Working Paper 2,679 Article 1,949 Journal 21
Subcategories
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Article in journal 1,497 Working paper 918 Book section 366 Government document 91 Proceedings 49 Report 45 Statistics 30 Review 15 Textbook 11 Literature review 6 Case study 5 Handbook 5 Guidebook 2 Introduction 1 Law 1 Reference work 1
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Language
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English 2,842 German 1,352 French 113 Dutch 96 Russian 59 Undetermined 36 Polish 28 Spanish 28 Portuguese 27 Italian 26 Danish 11 Swedish 9 Bulgarian 6 Czech 6 Finnish 6 Hungarian 5 Croatian 4 Norwegian 3 Ukrainian 3 Multiple languages 2 Slovak 2 Slovenian 1 Serbian 1 Turkish 1
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Author
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Spengel, Christoph 121 Schneider, Friedrich 88 Jacobs, Otto H. 41 Boss, Alfred 38 Fuest, Clemens 37 Fullerton, Don 37 Razin, Asaf 35 Bach, Stefan 32 Elschner, Christina 24 Steiner, Viktor 23 Tsadḳah, Efrayim 23 Poterba, James M. 22 Grubert, Harry 21 Kotlikoff, Laurence J. 20 Lammersen, Lothar 19 Mooij, Ruud A. de 19 Stern, Volker 18 Hundsdoerfer, Jochen 17 Oestreicher, Andreas 17 Reister, Timo 17 Sureth-Sloane, Caren 17 Bühn, Andreas 16 Devereux, Michael P. 16 Gokhale, Jagadeesh 16 Leeper, Eric M. 16 Peichl, Andreas 16 Walker, Todd B. 16 Weimann, Joachim 16 Altshuler, Rosanne 15 Cremer, Helmuth 15 Egger, Peter 15 Maiterth, Ralf 15 Beznoska, Martin 14 Finke, Katharina 14 Kiesewetter, Dirk 14 Den Haan, Wouter J. 13 Heckemeyer, Jost H. 13 Immervoll, Herwig 13 Klemm, Alexander 13 Weichenrieder, Alfons J. 13
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Institution
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National Bureau of Economic Research 77 OECD 37 Zentrum für Europäische Wirtschaftsforschung 17 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 7 Bundesverband der Deutschen Industrie 6 Europäische Kommission / Generaldirektion Steuern und Zollunion 6 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 6 Stiftung Familienunternehmen 6 Verlag Dr. Kovač 6 Eidgenössische Steuerverwaltung 5 European Commission / Directorate-General for Taxation and Customs Union 5 Fraser Institute 5 Bund der Steuerzahler / Karl-Bräuer-Institut 4 Finanzwissenschaftliches Forschungsinstitut <Köln> 4 Ifo-Institut für Wirtschaftsforschung 4 RWI - Leibniz-Institut für Wirtschaftsforschung 4 Österreichisches Institut für Wirtschaftsforschung 4 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 3 Deutschland / Bundesministerium der Finanzen 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 European Conference of Ministers of Transport 3 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 3 Europäische Kommission / Statistisches Amt 3 Europäische Union 3 Hoger Instituut voor de Arbeid <Löwen> 3 Ifo Institut 3 Institut Finanzen und Steuern 3 Institute for Fiscal Studies 3 International Bureau of Fiscal Documentation 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Maxwell Graduate School of Citizenship and Public Affairs 3 Schweiz 3 Schweiz / Bundesamt für Statistik 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 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 2 American Enterprise Institute for Public Policy Research 2 Bertelsmann Stiftung 2
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Published in...
All
CESifo working papers 74 NBER working paper series 74 Working paper / National Bureau of Economic Research, Inc. 73 NBER Working Paper 66 National tax journal 58 Europäische Hochschulschriften / 5 47 Discussion paper 35 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 32 Discussion paper series 31 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 30 Discussion paper / Centre for Economic Policy Research 27 ZEW discussion papers 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Working paper 26 Economisch statistische berichten : ESB 25 International tax and public finance 24 Steuer, Wirtschaft und Recht : SWR 23 CESifo Working Paper Series 22 Advances in taxation 21 FinanzArchiv : European journal of public finance 20 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 19 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 17 Journal of public economics 17 Der Betrieb 16 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 15 IZA Discussion Paper 15 ZEW-Wirtschaftsanalysen : Schriftenreihe des ZEW 15 Applied economics 14 Betriebs-Berater : BB 14 Ifo-Schnelldienst 14 Openbare uitgaven : zin en omvang van de overheidsuitgaven ; publikatie van de Stichting Instituut voor Onderzoek van Overheidsuitgaven te 's-Gravenhage 14 SpringerLink / Bücher 14 Tax policy and the economy 14 Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP 13 Public finance 13 The American economic review 13 Unternehmen und Steuern 13 ZEW - Centre for European Economic Research Discussion Paper 13 Die Betriebswirtschaft : DBW 12 Discussion papers / Deutsches Institut für Wirtschaftsforschung 11
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Source
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ECONIS (ZBW) 4,509 USB Cologne (EcoSocSci) 137 RePEc 2 EconStor 1
Showing 1 - 50 of 3,912
 
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Efficient property value estimation for single-family homes in central Florida
Lozano, Sebastián; Gutiérrez Moya, Ester; Klizentyte, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375831
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Who bears the burden of payroll taxes at the top?
Schreiner, Ragnhild; Torsvik, Gaute; Yndesdal, Gjermund … - 2026
This paper estimates the incidence of a Norwegian payroll tax reform that introduced a five-percentage point surcharge on employer payroll taxes for earnings above a specified threshold. We find no evidence that the surcharge was shifted onto high-income workers, despite these workers becoming...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654749
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Tax disincentives to formal employment in Latin America
Bargain, Olivier; Jara, H. Xavier; Rivera, David - 2026
Tax-benefit systems in Latin America have expanded alongside social protection, yet persistently high informality continues to constrain fiscal capacity and redistribution. This paper examines how tax policy changes affect formal employment in Bolivia, Colombia, and Ecuador over three periods...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641321
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Impact of income position information on perceived tax burden and preference for redistribution : an online survey
Yamamura, Eiji - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471450
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The cost of inattention : deadline and media effects on implicit taxes
Eichfelder, Sebastian; Hundsdoerfer, Jochen; … - 2026
We provide evidence that the capitalization of taxes in share prices depends on investor attention and can create additional implicit taxes for inattentive investors. Interpreting a German capital gains tax reform as a natural experiment, we identify investor attention by the temporal distance...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638602
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The cost of inattention : deadline and media effects on implicit taxes
Eichfelder, Sebastian; Hundsdoerfer, Jochen; … - 2025
Book / Working Paper
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Superannuation tax burdens : conceptual issues
Pincus, Jonathan James - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473124
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Determinants of German firm's adjusted effective tax rate
Behr, Andreas; Schiwy, Christoph - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473162
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Measuring fiscal asymmetry : effective tax rates on capital and labour in 29 European countries, 1998-2021
Zhang, Ye; Van Overbeke, Toon - 2026
We introduce a harmonised dataset of effective tax rates on capital (ETRC) and labour (ETRL) for 29 European countries covering 1998-2021. Building on and extending the investment-centred approach of Acemoglu et al. (2020), the dataset combines statutory provisions with observed revenue and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668282
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Tax instruments for leveling social inequality
Lukpanova, Zhanar; Berstembayeva, Rysty; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612207
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015205182
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Atlantic Canada vs. New England : a policy competitiveness scorecard
Eisen, Ben; Emes, Joel - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191263
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Barriers to global capital allocation
Pellegrino, Bruno; Spolaore, Enrico; Wacziarg, Romain - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613972
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Taxes on top incomes and financialisation
Haffert, Lukas; Hope, David; Limberg, Julian - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550537
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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...
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Who pays for the EU Emission Trading System? : The risk of shifting tax burden from firm to final consumer
Amaddeo, Elsa; Bergantino, Angela Stefania; Magazzino, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555409
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Who Bears the Burden of Fuel Taxation in Latin America and the Caribbean Countries?
2025
This study explores the short-term welfare and distributive effects of selected fuel tax and subsidy reforms in six countries in the Latin America and Caribbean (LAC) region that are aimed at promoting the transformation of energy systems and have the potential to generate much-needed fiscal...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454275
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An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
Nel, Rudie; Niekerk, Anja van - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589632
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Gendered tax burdens in contexts of high informality
Gwaindepi, Abel - 2025
This study examines the intersection of taxation, gender and informality, highlighting both progress and ongoing challenges in addressing gender disparities in tax systems. It does so by reviewing and synthesising existing studies and empirical cases. In lowincome countries, women are...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413017
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Effective tax burden on mobile network operators in Africa
Bamba, Daouda; Dama, Alou Adessé; Graziosi, Grégoire Rota - 2025
This study presents a comprehensive analysis of the tax burden on the mobile telecommunications sector across twenty-nine African countries, encompassing both general taxation and sector-specific levies. To conduct this assessment, we develop a model of a representative mobile network operator,...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413696
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Tax burden and poverty in lower-middle-income countries : the moderating role of fiscal freedom
Anjarwi, Astri Warih - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603955
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Bilan des prélèvements obligatoires, édition 2025 : l'amorce d'un nouveau choc fiscal ?
Redoulès, Olivier - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436462
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Unified tax incentive policies, tax burden fairness, and corporate investment efficiency
Zhao, Xiaoyang; Ma, Guangyuan; Guan, Feng - 2025
The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634023
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Effects of stockholders' secondary tax liability on corporate investment
Lee, Jangwook - 2024
This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax liability, finding that the violation of limited...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014574057
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Tax competitiveness challenges in Atlantic Canada
Eisen, Ben; Li, Nathaniel - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015425193
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China's local government debt and firm tax burden
Yao, Yining; Guo, Min; Jiang, Ping; Xu, Lei - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015100753
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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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Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis
Peterka, Pavel; Stroukal, Dominik - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531906
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Heterogeneity in effective tax rate trends : evidence from Finnish corporate tax returns
Vanhala, Mikko; Viertola, Marika - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492588
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Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity
Sanz, José Félix - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556462
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The role of shifts in the effective tax rate on the cost of equity
Rojo-Suárez, Javier; Alonso-Conde, Ana B. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491093
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Income tax indexation and fiscal drag : effects on the personal tax burden
Cuttica, Giovanni; Loiacono, Luisa; Rizzo, Leonzio; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627691
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Distributional, tax rate, and revenue implications of property tax homestead exemptions
Merriman, David - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374277
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The political costs of taxation
Davoine, Eva; Enguehard, Joseph; Kolesnikov, Igor - 2025
We examine the political costs of taxation in early modern France. We focus on efforts to enforce the salt tax, the rate of which varied across regions. Using a spatial difference-in-discontinuities design, we compare municipalities just inside the high-tax region with those just outside, before...
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Market concentration and implicit taxes : analyzing Brazilian firms
Martinez, Antonio Lopo; Neto, Alfredo Sarlo - 2024
Purpose - This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition. Design/methodology/approach - Data was sourced from Brazilian firms on the B3 stock exchange between...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198683
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Determinants of regional asymmetry in inheritance and gift tax in Spain
Cañaveras Perea, Rosa María; Tejada Ponce, Angel; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405942
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Taxation challenges and opportunities in war-affected rural economies : the case of Ukraine
Yarovyi, Viktor - 2025
This research investigates the impact of tax policy changes on Ukraine's rural economy and local communities during the ongoing war. The study analyses how these reforms balance the need for revenue mobilization with the support of the agricultural sector. A mixed-methods approach combines...
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Trust in government, electronic taxation, and the adoption of fintech
Baah-Peprah, Prince; Nyarko, Samuel Anokye; Flåten, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481292
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Understanding distributional impacts of carbon pricing : insights from comparative analysis
Immervoll, Herwig; Linden, Jules; O'Donoghue, Cathal; … - 2025
Carbon pricing is becoming increasingly common but raises equity concerns and is frequently perceived as putting higher burdens on the poor than the rich. This chapter discusses the reasons for unequal carbon price burdens across countries and population groups, through the lens of a comparative...
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Economic and institutional drivers of trade-related illicit financial flows
Mpabe Bodjongo, Mathieu Juliot; Essomme, Fanny Kabwe … - 2024
This paper aims to examine the influence of controlling corruption, tax burden reduction, price stability and trade liberalization on trade-related illicit financial flows. The analysis focuses on a sample of 120 developing and emerging countries, drawn from data collected over the period...
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Energiekosten, öffentliche Abgaben und der Wirtschaftsstandort Österreich : Endbericht
Berger, Johannes; Köppl-Turyna, Monika; Strohner, Ludwig - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669649
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Does societal trust matter for corporate tax behaviors
Chen, Hao; Meng, Yijun; Ning, Xueping; Xia, Yuntian - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633057
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Measuring tax burden efficiency in OECD countries : an international comparison
Afonso, António; Montes, Ana Patricia; Domínguez … - 2024
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065230
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When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth-Sloane, Caren - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013484683
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When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth-Sloane, Caren - 2020
Book / Working Paper
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When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth-Sloane, Caren - 2020
Book / Working Paper
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Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode
Beznoska, Martin; Hentze, Tobias - 2024 - Stand: September 2024
Seit dem Jahr 2016 wurde der Einkommensteuertarif jährlich an die Inflation angepasst, um die sonst automatisch steigende durchschnittliche Belastung der Einkommen - die "kalte Progression" - auszugleichen. Zu diesem Zweck wurden Grundfreibetrag und Tarifeckwerte verschoben, sodass die...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015066250
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Media coverage and corporate tax burden in Spain
Bona-Sánchez, Carolina; Pérez-Alemán, Jerónimo; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013498919
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Implied subsidies for tax incentives to increase wages and excess burden in Japan
Uemura, Toshiyuki - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530661
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The EU's new era of "fair company taxation" : the impact of DEBRA and pillar two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
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Linear determinants of the effective tax burden of ICT companies in the Republic of Croatia
Bubanić, Marijana - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530227
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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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Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net?
Ambel, Alemayehu A. - 2024
This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are...
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